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   "value": "MEMORIA CONS<span class=\"__1 _3\"></span>OLIDADA FOMENTO DE CON<span class=\"__1 _3\"></span>STRUCCIONES <span class=\"__1 _3\"></span>Y CONTRATAS, <span class=\"__1 _3\"></span>S.A. Y SOCIEDADES DEP<span class=\"__1 _3\"></span>ENDIENTE<span class=\"__1 _3\"></span>S  a 31 de diciembre de<span class=\"__1 _3\"></span> 2024 1.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">ACTIVIDAD<span class=\"fs7\"> </span><span class=\"lsa\">DEL</span><span class=\"fs7\"> </span>GRUPO<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span><span class=\"lsb\">.................................................................................................................<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>1<span class=\"ff1_1 fsb\"> </span></span></span></span>2.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">BASES<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span>PRESE<span class=\"__1 _3\"></span>NTACI\u00d3N<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>PRINCIPIO<span class=\"__1 _3\"></span>S<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span>CONSOLIDAC<span class=\"__1 _3\"></span>I\u00d3N<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span>LAS<span class=\"fs7\"> </span>CUENT<span class=\"__1 _3\"></span>AS<span class=\"fs7\"> </span>ANUALES<span class=\"fs7\"> </span></span>CONSOLIDADA<span class=\"__1 _3\"></span>S <span class=\"__1 _c\"></span><span class=\"lsb\">............................................................................................................................<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>2<span class=\"ff1_1 fsb\"> </span></span></span>3.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">NORMAS<span class=\"fs7\"> </span><span class=\"lsc\">DE</span><span class=\"fs7\"> </span>VALORACI\u00d3N <span class=\"lsb\">............................................................................................................</span> <span class=\"__1 _b\"></span>7<span class=\"ff1_1 fsb\"> </span></span>4.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">VARIACIONES<span class=\"fs7\"> </span><span class=\"lsa\">DEL</span><span class=\"fs7\"> </span>P<span class=\"__1 _3\"></span>ER\u00cdMETRO<span class=\"fs7\"> </span><span class=\"lsc\">DE</span><span class=\"fs7\"> </span>CONSOLIDAC<span class=\"__1 _3\"></span>I\u00d3N <span class=\"__1 _d\"></span><span class=\"lsb\">.....................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">20<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span></span>5.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">ACTIVOS<span class=\"fs7\"> </span><span class=\"lsd\">NO</span><span class=\"fs7\"> <span class=\"__1 _3\"></span><span class=\"fs0_1\">CORRIENTES<span class=\"fs7\"> </span>M<span class=\"__1 _3\"></span>ANTENIDOS<span class=\"fs7\"> </span>PARA<span class=\"fs7\"> </span><span class=\"lse\">LA</span><span class=\"fs7\"> </span>VE<span class=\"__1 _3\"></span>NTA,<span class=\"fs7 lsf\">  </span>PASIVOS<span class=\"fs7\"> </span>V<span class=\"__1 _3\"></span>INCULADOS<span class=\"fs7\"> </span>CON<span class=\"fs7\"> </span>ACT<span class=\"__1 _3\"></span>IVOS<span class=\"fs7\"> </span><span class=\"lsd\">NO</span><span class=\"fs7\"> </span></span></span></span>CORRIENTES<span class=\"fs7\"> </span>MAN<span class=\"__1 _3\"></span>TENIDOS<span class=\"fs7\"> </span>PARA<span class=\"fs7\"> </span><span class=\"ls10\">LA</span><span class=\"fs7\"> </span>VENTA<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>OPER<span class=\"__1 _3\"></span>ACIONE<span class=\"__1 _3\"></span>S<span class=\"fs7\"> </span>INTERRUMPIDA<span class=\"__1 _3\"></span>S <span class=\"__1 _d\"></span><span class=\"lsb\">.............................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">27<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span>6.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">DISTRIBUCI\u00d3N<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span>R<span class=\"__1 _3\"></span>ESULTADOS <span class=\"__1 _e\"></span><span class=\"lsb\">...................................................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">31<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span></span>7.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">INMOVILIZADO<span class=\"fs7\"> </span>IN<span class=\"__1 _3\"></span>TANGIBLE<span class=\"__1 _3\"></span> <span class=\"__1 _e\"></span><span class=\"lsb\">........................................................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">31<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span></span>8.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">INMOVILIZADO<span class=\"fs7\"> </span>MA<span class=\"__1 _3\"></span>TERIAL <span class=\"lsb\">..........................................................................................................</span> <span class=\"__1 _d\"></span><span class=\"ls9\">40<span class=\"ff1_1 fsb ls0_1\"> </span></span></span>9.<span class=\"ff1_1 fsb ls0_1\"> <span class=\"__1 _a\"> </span></span><span class=\"ls0_1\">INVERSIONES<span class=\"fs7\"> </span>I<span class=\"__1 _3\"></span>NMOBILIARIAS <span class=\"lsb\">.....................................................................................................</span> <span class=\"__1 _b\"></span><span class=\"ls9\">44<span class=\"ff1_1 fsb ls0_1\"> </span></span></span>10.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>ARRENDAMIEN<span class=\"__1 _3\"></span>TOS <span class=\"__1 _d\"></span><span class=\"lsb\">.....................................................................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">50<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span>11.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>ACUERDOS<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span>CON<span class=\"__1 _3\"></span>CESI\u00d3N<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span>SERVI<span class=\"__1 _3\"></span>CIOS <span class=\"__1 _12\"></span><span class=\"lsb\">.....................................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">53<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span>12.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>INVERSIONES<span class=\"fs7\"> </span>CO<span class=\"__1 _3\"></span>NTABILIZADA<span class=\"__1 _3\"></span>S<span class=\"fs7\"> </span>APLICANDO<span class=\"fs7\"> </span><span class=\"ls11\">EL</span><span class=\"fs7\"> </span>M\u00c9TODO<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span><span class=\"lse\">LA</span><span class=\"fs7\"> </span>PARTIC<span class=\"__1 _3\"></span>IPACI\u00d3N <span class=\"__1 _c\"></span><span class=\"lsb\">...........................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">58<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span>13.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>ACUERDOS<span class=\"fs7\"> </span>CONJUN<span class=\"__1 _3\"></span>TOS.<span class=\"fs7\"> </span>OPERACIONE<span class=\"__1 _3\"></span>S<span class=\"fs7\"> </span>CONJUNTAS <span class=\"__1 _c\"></span><span class=\"lsb\">...................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">66<span class=\"__1 _3\"></span><span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span>14.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>ACTIVOS<span class=\"fs7\"> </span>FINANC<span class=\"__1 _3\"></span>IEROS<span class=\"fs7\"> </span><span class=\"lsd\">NO</span><span class=\"fs7\"> </span>CORR<span class=\"__1 _3\"></span>IENTES<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>OTROS<span class=\"fs7\"> </span>AC<span class=\"__1 _3\"></span>TIVOS<span class=\"fs7\"> </span>FINANCI<span class=\"__1 _3\"></span>EROS<span class=\"fs7\"> </span>CORRIE<span class=\"__1 _3\"></span>NTES <span class=\"__1 _6\"></span><span class=\"lsb\">.................</span> <span class=\"__1 _b\"></span><span class=\"ls9\">67<span class=\"ff1_1 fsb ls0_1\"> </span></span>15.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>EXISTENCIA<span class=\"__1 _3\"></span>S <span class=\"__1 _c\"></span><span class=\"lsb\">...............................................................................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">70<span class=\"__1 _3\"></span><span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span>16.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>DEUDORES<span class=\"fs7\"> </span>COMER<span class=\"__1 _3\"></span>CIALES,<span class=\"fs7\"> </span>OTRAS<span class=\"fs7\"> </span>CUE<span class=\"__1 _3\"></span>NTAS<span class=\"fs7\"> </span>A<span class=\"fs7\"> </span>COBRAR<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>OTRO<span class=\"__1 _3\"></span>S<span class=\"fs7\"> </span>ACTIVOS<span class=\"fs7\"> </span>CORR<span class=\"__1 _3\"></span>IENTES <span class=\"__1 _3\"></span><span class=\"lsb\">................<span class=\"ls0_1\"> <span class=\"__1 _b\"></span><span class=\"ls9\">74<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span>17.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>EFECTIVO<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>OTROS<span class=\"fs7\"> <span class=\"__1 _3\"></span><span class=\"fs0_1\">ACTIVOS<span class=\"fs7\"> </span>L\u00cdQUIDOS<span class=\"fs7\"> <span class=\"__1 _3\"></span><span class=\"fs0_1\">EQUIVALENTE<span class=\"__1 _3\"></span>S<span class=\"lsb\">................................................................</span>. <span class=\"__1 _d\"></span><span class=\"ls9\">77<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span></span></span>18.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>PATRIMONIO<span class=\"fs7\"> </span>NE<span class=\"__1 _3\"></span>TO <span class=\"__1 _e\"></span><span class=\"lsb\">.....................................................................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">78<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span>19.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>PROVISIONES<span class=\"fs7\"> </span><span class=\"lsd\">NO</span><span class=\"fs7\"> <span class=\"__1 _3\"></span><span class=\"fs0_1\">CORRIENTE<span class=\"__1 _3\"></span>S<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>CORRIENTES <span class=\"__1 _d\"></span><span class=\"lsb\">..............................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">89<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span></span></span>20.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>PASIVOS<span class=\"fs7\"> </span>FINANC<span class=\"__1 _3\"></span>IEROS<span class=\"fs7\"> </span><span class=\"lsd\">NO</span><span class=\"fs7\"> <span class=\"__1 _3\"></span><span class=\"fs0_1\">CORRIENTES<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>CORR<span class=\"__1 _3\"></span>IENTES <span class=\"__1 _c\"></span><span class=\"lsb\">................................................................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ls9\">94<span class=\"ff1_1 fsb ls0_1\"> </span></span></span></span></span></span>21.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>OTROS<span class=\"fs7\"> </span>PASIVOS<span class=\"fs7\"> </span><span class=\"lsd\">NO<span class=\"__1 _3\"></span><span class=\"fs7 ls0_1\"> <span class=\"fs0_1\">CORRI<span class=\"__1 _3\"></span>ENTES <span class=\"__1 _12\"></span><span class=\"lsb\">...............................................................................................<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>107<span class=\"ff1_1 fsb\"> </span></span></span></span></span></span>22.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>ACREEDORES<span class=\"fs7\"> </span>COME<span class=\"__1 _3\"></span>RCIALES<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>OTR<span class=\"__1 _3\"></span>AS<span class=\"fs7\"> </span>CUENTAS<span class=\"fs7\"> </span>A<span class=\"fs7\"> </span>PAG<span class=\"__1 _3\"></span>AR <span class=\"__1 _d\"></span><span class=\"lsb\">...........................................................<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>107<span class=\"ff1_1 fsb\"> </span></span></span>23.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>INSTRUMENTO<span class=\"__1 _3\"></span>S<span class=\"fs7\"> </span>FINANCIEROS<span class=\"fs7\"> </span>DER<span class=\"__1 _3\"></span>IVADOS<span class=\"lsb\">................................................................................</span> <span class=\"__1 _d\"></span>109<span class=\"ff1_1 fsb\"> </span>24.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>SITUACI\u00d3N<span class=\"fs7\"> </span>FISCAL<span class=\"__1 _3\"></span> <span class=\"__1 _e\"></span><span class=\"lsb\">.....................................................................................................................<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>112<span class=\"ff1_1 fsb\"> </span></span></span>25.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>PLANES<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span>PENSIO<span class=\"__1 _3\"></span>NES<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>OBLIGACIONE<span class=\"__1 _3\"></span>S<span class=\"fs7\"> </span>SIMILARES <span class=\"__1 _b\"></span><span class=\"lsb\">...................................................................<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>117<span class=\"ff1_1 fsb\"> </span></span></span>26.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>GARANT\u00cdAS<span class=\"fs7\"> </span>COMP<span class=\"__1 _3\"></span>ROMETIDAS<span class=\"fs7\"> </span>CON<span class=\"fs7\"> </span>TERC<span class=\"__1 _3\"></span>EROS<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>OTROS<span class=\"fs7\"> </span>PAS<span class=\"__1 _3\"></span>IVOS<span class=\"fs7\"> </span>CONTIN<span class=\"__1 _3\"></span>GENTES <span class=\"lsb\">.....................</span> <span class=\"__1 _d\"></span>120<span class=\"ff1_1 fsb\"> </span>27.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>INGRESOS<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span>GAS<span class=\"__1 _3\"></span>TOS <span class=\"lsb\">.................................................................................................................</span> <span class=\"__1 _c\"></span>123<span class=\"ff1_1 fsb\"> </span>28.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>INFORMACI\u00d3N<span class=\"fs7\"> </span>POR<span class=\"fs7\"> <span class=\"__1 _3\"></span><span class=\"fs0_1\">SEGMEN<span class=\"__1 _3\"></span>TOS<span class=\"fs7\"> </span><span class=\"lsc\">DE<span class=\"__1 _6\"></span></span><span class=\"fs7\"> </span>A<span class=\"__1 _3\"></span>CTIVIDAD <span class=\"__1 _d\"></span><span class=\"lsb\">........................................................................<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>129<span class=\"ff1_1 fsb\"> </span></span></span></span></span>29.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>INFORMACI\u00d3N<span class=\"fs7\"> </span>SO<span class=\"__1 _3\"></span>BRE<span class=\"fs7\"> </span>MEDIO<span class=\"fs7\"> </span>AM<span class=\"__1 _3\"></span>BIENTE <span class=\"lsb\">..................................................................................</span> <span class=\"__1 _c\"></span>139<span class=\"ff1_1 fsb\"> </span>30.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>POL\u00cdTICAS<span class=\"fs7\"> </span><span class=\"ls11\">EN</span><span class=\"fs7\"> </span><span class=\"lse\">LA</span><span class=\"fs7\"> </span>GESTI\u00d3N<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> </span>RIES<span class=\"__1 _3\"></span>GOS<span class=\"fs7\"> </span>FINANCIE<span class=\"__1 _3\"></span>ROS<span class=\"fs7\"> </span>Y<span class=\"fs7\"> </span><span class=\"lsd\">NO</span><span class=\"fs7\"> </span>FINAN<span class=\"__1 _3\"></span>CIEROS <span class=\"__1 _e\"></span><span class=\"lsb\">....................................<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>142<span class=\"ff1_1 fsb\"> </span></span></span>31.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>INFORMACI\u00d3N<span class=\"fs7\"> </span>SO<span class=\"__1 _3\"></span>BRE<span class=\"fs7\"> </span>OPERACIONES<span class=\"fs7\"> </span>CO<span class=\"__1 _3\"></span>N<span class=\"fs7\"> </span>PARTES<span class=\"fs7\"> </span>VI<span class=\"__1 _3\"></span>NCULADAS <span class=\"__1 _b\"></span><span class=\"lsb\">................................<span class=\"__1 _6\"></span>................<span class=\"ls0_1\"> <span class=\"__1 _d\"></span>151<span class=\"ff1_1 fsb\"> </span></span></span>32.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>REMUNERACI\u00d3N<span class=\"fs7\"> <span class=\"__1 _3\"></span><span class=\"fs0_1\">A<span class=\"fs7\"> </span>LOS<span class=\"fs7\"> </span>AUDITORES<span class=\"fs7\"> </span><span class=\"lsa\">DE</span><span class=\"fs7\"> <span class=\"__1 _3\"></span><span class=\"fs0_1\">CUENTAS <span class=\"__1 _c\"></span><span class=\"lsb\">.......................................................................<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>158<span class=\"ff1_1 fsb\"> </span></span></span></span></span></span></span>33.<span class=\"ff1_1 fsb\"> <span class=\"__1 _f\"> </span></span>HECHOS<span class=\"fs7\"> </span>POSTER<span class=\"__1 _3\"></span>IORES<span class=\"fs7\"> </span><span class=\"ls12\">AL</span><span class=\"fs7\"> </span>CIERRE <span class=\"__1 _12\"></span><span class=\"lsb\">...............................................................................................<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>158<span class=\"ff1_1 fsb\"> </span></span></span> <span class=\"__1 _13\"></span>\u00cd<span class=\"__1 _14\"> </span>N<span class=\"__1 _14\"> </span>D<span class=\"__1 _14\"> </span>I<span class=\"__1 _14\"> </span>C E<span class=\"__1 _14\"> </span> <span class=\"__1 _15\"> </span><span class=\"ls13\">  </span>P\u00c1GINA  <span class=\"__1 _16\"> </span><span class=\"ff3_1\">Anexo I</span> <span class=\"__1 _17\"> </span>Sociedades <span class=\"__1 _18\"> </span>dependientes<span class=\"__1 _3\"></span> <span class=\"__1 _18\"> </span>(consolidadas <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>integraci\u00f3n global)  <span class=\"__1 _16\"> </span><span class=\"ff3_1\">Anexo II</span> <span class=\"__1 _19\"> </span>Sociedades <span class=\"__1 _20\"></span>controladas <span class=\"__1 _c\"></span>conjuntamente <span class=\"__1 _20\"></span>con <span class=\"__1 _c\"></span>te<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ceros <span class=\"__1 _20\"></span>ajenos<span class=\"__1 _3\"></span> al Grupo (consolidad<span class=\"__1 _3\"></span>as por el m\u00e9t<span class=\"__1 _3\"></span>odo de la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n)  <span class=\"__1 _16\"> </span><span class=\"ff3_1\">Anexo III</span> <span class=\"__1 _21\"> </span>Sociedades <span class=\"__1 _1a\"> </span>asociadas <span class=\"__1 _1a\"> </span>(consolidadas <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la participaci\u00f3n)  <span class=\"__1 _16\"> </span><span class=\"ff3_1\">Anexo IV</span> <span class=\"__1 _1b\"> </span>Cambios en el per\u00ed<span class=\"__1 _3\"></span>metro de consolidaci<span class=\"__1 _3\"></span>\u00f3n  <span class=\"__1 _16\"> </span><span class=\"ff3_1\">Anexo V</span> <span class=\"__1 _1c\"> </span>Uniones <span class=\"__1 _1d\"> </span>Temporal<span class=\"__1 _3\"></span>es <span class=\"__1 _1d\"> </span>de <span class=\"__1 _1d\"> </span>Empresas <span class=\"__1 _1d\"> </span>y <span class=\"__1 _1d\"> </span>o<span class=\"__1 _3\"></span>tros <span class=\"__1 _1d\"> </span>contratos<span class=\"__1 _3\"></span> gestionados conjunta<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>e con terceros aj<span class=\"__1 _3\"></span>enos al Grup<span class=\"__1 _3\"></span>o  <span class=\"__1 _13\"></span>\u00cd<span class=\"__1 _14\"> </span>N<span class=\"__1 _14\"> </span>D<span class=\"__1 _14\"> </span>I<span class=\"__1 _14\"> </span>C E<span class=\"__1 _14\"> </span> <span class=\"__1 _1e\"> </span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">1 </span>1.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">ACTIVIDAD DEL G<span class=\"__1 _3\"></span>RUPO </span></span>El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>FCC est\u00e1 <span class=\"__1 _c\"></span>constituido <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>sociedad <span class=\"__1 _20\"></span>dominante <span class=\"__1 _20\"></span>Fomento <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>Co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tratas, <span class=\"__1 _20\"></span>S.A. y un conjunto de s<span class=\"__1 _3\"></span>ociedades participadas de<span class=\"__1 _3\"></span> \u00e1mbito nacional e intern<span class=\"__1 _3\"></span>acional. Datos identificativos de la Sociedad  Nombre de la entidad que informa u otras formas de identificaci\u00f3n <span class=\"__1 _24\"> </span>Fomento de Construcciones y Contratas, S.A. Forma jur\u00eddica de la entidad <span class=\"__1 _25\"> </span>Sociedad An\u00f3nima (S.A.) Direcci\u00f3n de la sede social de la entidad <span class=\"__1 _26\"> </span>C. Balmes, 36, 08007 Barcelona, Espa\u00f1a Domicilio de la entidad <span class=\"__1 _27\"> </span>Avenida Camino de Santiago 40, 28050, Madrid, Espa\u00f1a Pa\u00eds de constituci\u00f3n <span class=\"__1 _28\"> </span>Espa\u00f1a Centro principal de actividad <span class=\"__1 _29\"> </span>Espa\u00f1a Nombre de la dominante <span class=\"__1 _30\"> </span>Control Empresarial de Capitales, S.A. de C.V. Nombre de la dominante \u00faltima del grupo <span class=\"__1 _31\"> </span>Control Empresarial de Capitales, S.A. de C.V. Cambios en el nombre de la entidad informante <span class=\"__1 _2a\"> </span>Sin cambios respecto al ejercicio anterior El Grupo desarrolla<span class=\"__1 _3\"></span> su actividad en las sigu<span class=\"__1 _3\"></span>ientes \u00e1reas<span class=\"__1 _3\"></span> de negocio: o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Servicios <span class=\"__1 _6\"></span>Medioambienta<span class=\"__1 _3\"></span>les<span class=\"ff1_1\">. <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>saneamiento <span class=\"__1 _6\"></span>urbano, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>tratamiento </span></span></span>de residuos industrial<span class=\"__1 _20\"></span>es, conservaci\u00f3n de z<span class=\"__1 _3\"></span>onas verdes<span class=\"__1 _3\"></span>, incluyendo tanto<span class=\"__1 _3\"></span> la constr<span class=\"__1 _3\"></span>ucci\u00f3n com<span class=\"__1 _3\"></span>o la operaci\u00f3n  de  plantas<span class=\"__1 _3\"></span>  de  tratamient<span class=\"__1 _3\"></span>o,  y  la  valoriza<span class=\"__1 _3\"></span>ci\u00f3n  energ\u00e9ti<span class=\"__1 _3\"></span>ca  de  residuos.  Se  incluyen,<span class=\"__1 _3\"></span> asimismo, los acue<span class=\"__1 _3\"></span>rdos de concesi<span class=\"__1 _3\"></span>\u00f3n relacionados <span class=\"__1 _3\"></span>con servicios m<span class=\"__1 _3\"></span>edioambientales. o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Gesti\u00f3n  Integral  del <span class=\"__1 _14\"> </span>A<span class=\"__1 _3\"></span>gua<span class=\"ff1_1\">.  Servicios <span class=\"__1 _2c\"> </span>relacionad<span class=\"__1 _3\"></span>os  co<span class=\"__1 _6\"></span>n  el  ciclo <span class=\"__1 _2c\"> </span>integral  del  agua: <span class=\"__1 _2c\"> </span>captaci\u00f3n,<span class=\"__1 _3\"></span> </span></span></span>potabilizaci\u00f3n <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>distribuci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>agua para<span class=\"__1 _20\"></span> consum<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>humano; <span class=\"__1 _20\"></span>captaci\u00f3n, fil<span class=\"__1 _3\"></span>traci\u00f3n <span class=\"__1 _c\"></span>y depuraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>de aguas <span class=\"__1 _20\"></span>residuales; dise\u00f1<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>, <span class=\"__1 _20\"></span>construcci\u00f3n, <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _20\"></span>y manteni<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>infraestructuras <span class=\"__1 _20\"></span>del<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>agua para <span class=\"__1 _2d\"></span>servicios<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>municipales,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>industriales, <span class=\"__1 _13\"></span>agr\u00edcolas, <span class=\"__1 _2d\"></span>etc. <span class=\"__1 _13\"></span>Se <span class=\"__1 _2d\"></span>incluyen, <span class=\"__1 _13\"></span>asimismo, <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>acuerdos <span class=\"__1 _2d\"></span>de concesi\u00f3n relaci<span class=\"__1 _3\"></span>onados con el cicl<span class=\"__1 _3\"></span>o integral del agua. o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Construcci\u00f3n<span class=\"ff1_1\">. <span class=\"__1 _3\"></span>Especializada <span class=\"__1 _3\"></span>en obras de <span class=\"__1 _3\"></span>infraestructu<span class=\"__1 _3\"></span>ra, edificaci\u00f3n <span class=\"__1 _20\"></span>y sectores afin<span class=\"__1 _3\"></span>es: autopistas,<span class=\"__1 _3\"></span> </span></span></span>autov\u00edas, <span class=\"__1 _7\"></span>carreteras, <span class=\"__1 _7\"></span>t\u00faneles, <span class=\"__1 _13\"></span>pu<span class=\"__1 _3\"></span>entes, <span class=\"__1 _7\"></span>obras <span class=\"__1 _13\"></span>hidr\u00e1uli<span class=\"__1 _20\"></span>cas, <span class=\"__1 _13\"></span>puertos, <span class=\"__1 _7\"></span>aeropuertos, <span class=\"__1 _7\"></span>urbanizaciones, viviendas, <span class=\"__1 _20\"></span>edificaci\u00f3n <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>sidencial, <span class=\"__1 _20\"></span>alumbrado, <span class=\"__1 _20\"></span>instalaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>industrial <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>fr\u00edo <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>calor, <span class=\"__1 _3\"></span>restauraci\u00f3n<span class=\"__1 _3\"></span> medioambiental, <span class=\"__1 _3\"></span>etc. o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Concesiones. <span class=\"__1 _1a\"> </span><span class=\"ff1_1\">Incluye<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>principalmente <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>acuerdos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>concesi\u00f3n <span class=\"__1 _2d\"> </span>relativos <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>explotaci\u00f3n <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> </span></span></span>autov\u00edas, t\u00faneles <span class=\"__1 _3\"></span>y otras infraestructuras<span class=\"__1 _3\"></span> similares y a <span class=\"__1 _3\"></span>tranv\u00edas urban<span class=\"__1 _3\"></span>os.<span class=\"ff3_1\"> </span>En el mes de noviembre de 2024 se ha perfecci<span class=\"__1 _3\"></span>onado la escisi\u00f3n parcial financi<span class=\"__1 _3\"></span>era que ha dado lugar al <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>oce<span class=\"__1 _3\"></span>mento <span class=\"__1 _7\"></span>(nota <span class=\"__1 _7\"></span>2<span class=\"__1 _6\"></span><span class=\"ls14\">.a</span>)<span class=\"__1 _3\"></span>, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>ha<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>supuesto <span class=\"__1 _6\"></span>la <span class=\"__1 _13\"></span>salida<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>per\u00ed<span class=\"__1 _3\"></span>metro <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>consolidaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las siguientes actividades<span class=\"__1 _3\"></span> que el Grupo ll<span class=\"__1 _3\"></span>evaba a cab<span class=\"__1 _3\"></span>o previamente:<span class=\"__1 _5f\"> </span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">2 </span>o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Inmobiliaria<span class=\"__1 _3\"></span>.<span class=\"ff1_1\"> <span class=\"__1 _7\"></span>Dedicada <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>promoci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>viviendas <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>alquiler <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>oficinas, <span class=\"__1 _7\"></span>locales <span class=\"__1 _6\"></span>comerciales <span class=\"__1 _6\"></span>y </span></span></span>viviendas. o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Cemento.<span class=\"ff1_1\"> <span class=\"__1 _c\"></span>Dedicada <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>canteras <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>yacimientos <span class=\"__1 _c\"></span>minerales, <span class=\"__1 _c\"></span>fabricaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>cemento, </span></span></span>cal, yeso y prefabricad<span class=\"__1 _3\"></span>os derivad<span class=\"__1 _3\"></span>os, as\u00ed como a<span class=\"__1 _3\"></span> la producci\u00f3n de hor<span class=\"__1 _3\"></span>mig\u00f3n y mortero. La actividad <span class=\"__1 _3\"></span>Internacional<span class=\"__1 _20\"></span> supone apr<span class=\"__1 _3\"></span>oximadamente e<span class=\"__1 _3\"></span>l <span class=\"ls9\">51<span class=\"__1 _3\"></span><span class=\"ls15\">% <span class=\"ls16\">(4<span class=\"ls0_1\">9% en <span class=\"__1 _20\"></span>el ejercicio <span class=\"__1 _20\"></span>2023) del import<span class=\"__1 _3\"></span>e de </span></span></span></span>la <span class=\"__1 _13\"></span>cifra <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negocios <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Gr<span class=\"__1 _20\"></span>upo <span class=\"__1 _13\"></span>FCC, <span class=\"__1 _13\"></span>realiz\u00e1ndose <span class=\"__1 _13\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>mercados <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Europa, <span class=\"__1 _13\"></span>Am\u00e9rica<span class=\"__1 _3\"></span> Latina, Oriente M<span class=\"__1 _3\"></span>edio y Estad<span class=\"__1 _3\"></span>os Unidos de Am\u00e9rica (n<span class=\"__1 _3\"></span>ota 28<span class=\"ls17\">).</span> 2.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">BASES <span class=\"__1 _2e\"> </span>DE <span class=\"__1 _2e\"> </span>PRESE<span class=\"__1 _3\"></span>NTACI\u00d3N <span class=\"__1 _2e\"> </span>Y <span class=\"__1 _2e\"> </span>PRINCIPIOS<span class=\"__1 _3\"></span> <span class=\"__1 _2e\"> </span>DE <span class=\"__1 _2e\"> </span>CONSOLID<span class=\"__1 _3\"></span>ACI\u00d3N <span class=\"__1 _2e\"> </span>DE <span class=\"__1 _2e\"> </span>LAS <span class=\"__1 _2e\"> </span>C<span class=\"__1 _3\"></span>UENTAS <span class=\"__1 _2e\"> </span>ANUAL<span class=\"__1 _3\"></span>ES </span></span>CONSOLIDADA<span class=\"__1 _3\"></span>S a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Bases de presenta<span class=\"__1 _3\"></span>ci\u00f3n </span></span>Los <span class=\"__1 _2d\"> </span>estados <span class=\"__1 _2d\"> </span>financieros <span class=\"__1 _2d\"> </span>adjuntos <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>las<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>notas <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>mismos <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>comprenden <span class=\"__1 _2d\"></span>esta <span class=\"__1 _2d\"> </span>Memoria <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>que<span class=\"__1 _3\"></span> conforman <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>presentes  cuentas <span class=\"__1 _1a\"> </span>anuales  c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nsolida<span class=\"__1 _3\"></span>das <span class=\"__1 _32\"> </span>han <span class=\"__1 _32\"> </span>sido <span class=\"__1 _32\"> </span>elaboradas <span class=\"__1 _1a\"> </span>de  acuerd<span class=\"__1 _3\"></span>o  c<span class=\"__1 _3\"></span>on  la<span class=\"__1 _3\"></span>s Normas <span class=\"__1 _6\"></span>Interna<span class=\"__1 _3\"></span>cionales <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Infor<span class=\"__1 _3\"></span>maci\u00f3n <span class=\"__1 _6\"></span>Financiera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>(NIIF) <span class=\"__1 _6\"></span>adoptadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la Uni\u00f3n <span class=\"__1 _6\"></span>Europea <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>echa de <span class=\"__1 _20\"></span>cierre, <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>conformidad <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>Reglamento <span class=\"__1 _c\"></span>(CE) <span class=\"__1 _20\"></span>n\u00ba <span class=\"__1 _c\"></span>1606/2002 <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Parlamento <span class=\"__1 _c\"></span>Europeo <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Consejo de 19 de julio de<span class=\"__1 _3\"></span> 2002, as\u00ed <span class=\"__1 _3\"></span>como, por todas las disp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span>ciones e interpr<span class=\"__1 _3\"></span>etaciones q<span class=\"__1 _3\"></span>ue lo desarr<span class=\"__1 _3\"></span>ollan. Las <span class=\"__1 _14\"> </span>cuentas <span class=\"__1 _14\"> </span>anuales <span class=\"__1 _2c\"> </span>consolidadas <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>Grupo <span class=\"__1 _14\"> </span>FCC, <span class=\"__1 _2c\"> </span>correspondientes <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>ejercicio <span class=\"__1 _14\"> </span>2024 <span class=\"__1 _14\"> </span>han <span class=\"__1 _14\"> </span>sido formuladas p<span class=\"__1 _3\"></span>or el<span class=\"__1 _3\"></span> Consej<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>Administraci\u00f3n<span class=\"__1 _3\"></span> de F<span class=\"__1 _20\"></span>omento de C<span class=\"__1 _3\"></span>onstrucciones <span class=\"__1 _3\"></span>y C<span class=\"__1 _3\"></span>ontratas, S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _3\"></span>y ser\u00e1n<span class=\"__1 _3\"></span> presentadas <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>aprobaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>Junta <span class=\"__1 _7\"></span>General <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Accionistas. <span class=\"__1 _7\"></span>No <span class=\"__1 _13\"></span>obs<span class=\"__1 _3\"></span>tante, <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>espera <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> produzcan <span class=\"__1 _20\"></span>modificaciones <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>las mis<span class=\"__1 _3\"></span>mas <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la cu<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pli<span class=\"__1 _3\"></span>mentaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>dicho <span class=\"__1 _20\"></span>requisito. Por <span class=\"__1 _c\"></span>su <span class=\"__1 _20\"></span>parte <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _20\"></span>anuales <span class=\"__1 _c\"></span>consolidadas <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _c\"></span>2023 <span class=\"__1 _20\"></span>fueron <span class=\"__1 _20\"></span>aprobadas <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>Junta <span class=\"__1 _c\"></span>General de Accionistas d<span class=\"__1 _3\"></span>e Fomento de Cons<span class=\"__1 _3\"></span>trucciones y C<span class=\"__1 _3\"></span>ontratas, S.A., celebrad<span class=\"__1 _3\"></span>a el d\u00eda <span class=\"ls19\">27</span> de junio de 2024. Estas <span class=\"__1 _13\"></span>cuentas <span class=\"__1 _13\"></span>anuales <span class=\"__1 _13\"></span>consolidad<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC <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>patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la situaci\u00f3n financiera <span class=\"__1 _3\"></span>a 31 de<span class=\"__1 _3\"></span> diciembre d<span class=\"__1 _3\"></span>e los ejerci<span class=\"__1 _3\"></span>cios 2024 y 2023, as\u00ed<span class=\"__1 _3\"></span> como de l<span class=\"__1 _3\"></span>os resultad<span class=\"__1 _3\"></span>os de las<span class=\"__1 _3\"></span> operaciones, <span class=\"__1 _3\"></span>de l<span class=\"__1 _3\"></span>os cambi<span class=\"__1 _3\"></span>os en el<span class=\"__1 _20\"></span> patrimonio ne<span class=\"__1 _3\"></span>to y d<span class=\"__1 _20\"></span>e los flujos <span class=\"__1 _3\"></span>de efec<span class=\"__1 _3\"></span>tivo cons<span class=\"__1 _3\"></span>olidados qu<span class=\"__1 _3\"></span>e se <span class=\"__1 _3\"></span>han producido en el Grup<span class=\"__1 _3\"></span>o durante dicho<span class=\"__1 _3\"></span>s ejercicios. Las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _c\"></span>anuales <span class=\"__1 _20\"></span>consolidad<span class=\"__1 _3\"></span>as <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>FCC <span class=\"__1 _20\"></span>han <span class=\"__1 _20\"></span>sido <span class=\"__1 _20\"></span>preparadas <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>partir <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>registros <span class=\"__1 _20\"></span>contables de Fo<span class=\"__1 _3\"></span>mento <span class=\"__1 _20\"></span>de Construcci<span class=\"__1 _20\"></span>ones y <span class=\"__1 _3\"></span>Contratas, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>sus sociedades<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>participadas.<span class=\"__1 _3\"></span> Dich<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>registros,<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> acuerdo con los<span class=\"__1 _3\"></span> procedimientos<span class=\"__1 _3\"></span> y sistemas op<span class=\"__1 _3\"></span>erativos establecidos en el Grup<span class=\"__1 _20\"></span>o, justifican y soportan<span class=\"__1 _3\"></span> los estados financier<span class=\"__1 _3\"></span>os consolidados<span class=\"__1 _3\"></span> realizados seg\u00fan <span class=\"__1 _3\"></span>la normativa c<span class=\"__1 _3\"></span>ontable inter<span class=\"__1 _3\"></span>nacional en vigor. Con <span class=\"__1 _6\"></span>objeto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>presentar <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>forma <span class=\"__1 _6\"></span>homog\u00e9nea <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>diferentes <span class=\"__1 _6\"></span>partidas <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>componen <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>cuentas<span class=\"__1 _3\"></span> consolidadas <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>han <span class=\"__1 _c\"></span>aplicado <span class=\"__1 _20\"></span>criterios <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>homogeneiza<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _20\"></span>contable <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _20\"></span>anuales <span class=\"__1 _20\"></span>individuales de las soci<span class=\"__1 _3\"></span>edades incluid<span class=\"__1 _3\"></span>as en <span class=\"__1 _20\"></span>el per\u00edmetro de la <span class=\"__1 _20\"></span>consolidaci\u00f3n. En <span class=\"__1 _3\"></span>los ejerci<span class=\"__1 _3\"></span>cios 2<span class=\"__1 _3\"></span>024 y 2023, la <span class=\"__1 _20\"></span>fecha de ci<span class=\"__1 _20\"></span>erre contable<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _3\"></span>anuales <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>incluidas <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>per\u00edmetro d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>consolidaci<span class=\"__1 _3\"></span>\u00f3n ha sido en general la<span class=\"__1 _3\"></span> misma que la S<span class=\"__1 _3\"></span>ociedad Dominan<span class=\"__1 _3\"></span>te, el 31 de<span class=\"__1 _3\"></span> diciembre.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">3 </span>El 7 de <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>oviembre de 2024 el Grupo ha perfeccionad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> la escisi\u00f3n parcial financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de las actividades<span class=\"__1 _20\"></span> de <span class=\"__1 _33\"> </span>Inmobiliaria <span class=\"__1 _18\"> </span>y <span class=\"__1 _18\"> </span>Cementos <span class=\"__1 _18\"> </span>en <span class=\"__1 _33\"> </span>favor <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>sociedad <span class=\"__1 _18\"> </span>Inmocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>S.A. <span class=\"__1 _18\"> </span>La <span class=\"__1 _33\"> </span>citada <span class=\"__1 _18\"> </span>sociedad Inmocemento, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>fue <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>stituida <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>pasado <span class=\"__1 _7\"></span>10 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Construcciones <span class=\"__1 _6\"></span>y Contratas, S.A. <span class=\"__1 _6\"></span>como accionista \u00fanico, <span class=\"__1 _6\"></span>con el <span class=\"__1 _6\"></span>fin de <span class=\"__1 _6\"></span>recibir mediante <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>cisi\u00f3n parcial <span class=\"__1 _6\"></span>la totalidad de la participaci\u00f3n en las actividades de Inmobiliaria y Cementos que \u00e9sta ostent<span class=\"__1 _3\"></span>a<span class=\"__1 _6\"></span><span class=\"ls1a\">ba</span> en ambas. En el mes de <span class=\"__1 _6\"></span>may<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024 <span class=\"__1 _6\"></span>el Consejo de <span class=\"__1 _6\"></span>Ad<span class=\"__1 _3\"></span>ministraci\u00f3n de <span class=\"__1 _6\"></span>F<span class=\"__1 _3\"></span>omento de <span class=\"__1 _6\"></span>C<span class=\"__1 _3\"></span>onstrucciones y Contratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _20\"></span> aprob\u00f3 el <span class=\"__1 _20\"></span>proyecto de <span class=\"__1 _20\"></span>escisi\u00f3n, q<span class=\"__1 _3\"></span>ue pos<span class=\"__1 _3\"></span>teriormente <span class=\"__1 _20\"></span>fue aprobado <span class=\"__1 _20\"></span>por la <span class=\"__1 _3\"></span>Junta <span class=\"__1 _20\"></span>General de <span class=\"__1 _20\"></span>Accionistas el pasado 27<span class=\"__1 _3\"></span> de junio. Post<span class=\"__1 _3\"></span>eriormente el <span class=\"__1 _3\"></span>7 de novie<span class=\"__1 _3\"></span>mbre se produj<span class=\"__1 _3\"></span>o la inscripci<span class=\"__1 _3\"></span>\u00f3n de la escisi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>en el Registro Mercantil,<span class=\"__1 _3\"></span> momento en el qu<span class=\"__1 _3\"></span>e se consid<span class=\"__1 _3\"></span>er\u00f3 perfeccionada la <span class=\"__1 _3\"></span>operaci\u00f3n a efec<span class=\"__1 _3\"></span>tos contables. De acuerdo con l<span class=\"__1 _3\"></span>os t\u00e9rmin<span class=\"__1 _3\"></span>os de la opera<span class=\"__1 _3\"></span>ci\u00f3n, en el m<span class=\"__1 _3\"></span>omento de perfe<span class=\"__1 _3\"></span>ccionamiento de la <span class=\"__1 _3\"></span>escisi\u00f3n los accionistas  han  recibi<span class=\"ls1a\">do</span> <span class=\"__1 _2c\"> </span>tantas  acciones  de <span class=\"__1 _2c\"> </span>Inmocement<span class=\"__1 _3\"></span>o, <span class=\"__1 _2c\"> </span>S.A.  como  acciones  de <span class=\"__1 _2c\"> </span>Fomento  de Construcciones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _13\"></span>ostentaban <span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>esa <span class=\"__1 _7\"></span>fecha. <span class=\"__1 _7\"></span>Como <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onsecuencia, <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>pa<span class=\"__1 _3\"></span>sivos<span class=\"__1 _3\"></span> objeto <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>escisi\u00f3n <span class=\"__1 _2d\"></span>antes <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>despu\u00e9s <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>operaci\u00f3n <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>mantienen <span class=\"__1 _13\"></span>bajo <span class=\"__1 _2d\"> </span>control <span class=\"__1 _2d\"> </span>com\u00fan <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>se produce <span class=\"__1 _34\"> </span>variaci\u00f3n <span class=\"__1 _34\"> </span>alguna <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _34\"> </span>a <span class=\"__1 _1d\"> </span>la <span class=\"__1 _34\"> </span>estructura <span class=\"__1 _34\"> </span>accionarial <span class=\"__1 _34\"> </span>previa. <span class=\"__1 _2e\"> </span>Adicionalmente, <span class=\"__1 _1d\"> </span>los administrador<span class=\"ls1b\">es</span> <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>onsideran <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>Inmo<span class=\"__1 _3\"></span>cemento <span class=\"__1 _2d\"> </span>es <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>reorganizaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>del preexistente Grup<span class=\"__1 _3\"></span>o FCC. La <span class=\"__1 _2c\"> </span>Direcci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _2c\"> </span>grupo <span class=\"__1 _2c\"> </span>ha <span class=\"__1 _14\"> </span>seguido <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>marco <span class=\"__1 _2c\"> </span>contable <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>aplicaci\u00f3n, <span class=\"__1 _2c\"> </span>as\u00ed <span class=\"__1 _2c\"> </span>como <span class=\"__1 _2c\"> </span>su <span class=\"__1 _2c\"> </span>mejor <span class=\"__1 _14\"> </span>juicio profesional, <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>contab<span class=\"__1 _3\"></span>ilizaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>operaci\u00f3n <span class=\"__1 _13\"></span>descrita<span class=\"ls14\">. <span class=\"__1 _13\"></span></span>Tal <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>mencionado, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha considera<span class=\"ls1c\">do</span> <span class=\"ls1a\">que</span> <span class=\"__1 _20\"></span><span class=\"ls1d\">se<span class=\"ls0_1\"> trata<span class=\"__1 _20\"></span> de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>reorganizaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>un gr<span class=\"__1 _20\"></span>upo preexist<span class=\"__1 _3\"></span>ente <span class=\"__1 _20\"></span>que, <span class=\"__1 _3\"></span>dada<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>caracter\u00edsticas,<span class=\"__1 _3\"></span> </span></span>carece <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>sustancia<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>econ\u00f3mica, <span class=\"__1 _7\"></span>puesto <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>acci<span class=\"__1 _3\"></span>onistas <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>n <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _13\"></span>netos<span class=\"__1 _20\"></span> escindidos no <span class=\"__1 _6\"></span>var\u00eda <span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>escisi\u00f3n y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>af<span class=\"__1 _3\"></span>ecta <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>forma alguna <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>osici\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s minoritarios<span class=\"ls14\">. <span class=\"__1 _6\"></span></span>Por tanto, <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>FCC se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>procedido a <span class=\"__1 _6\"></span>dar <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>baja<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _6\"></span>y pasivos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ambas actividades <span class=\"__1 _6\"></span>por su valor consolidado con ca<span class=\"__1 _3\"></span>rgo a reservas, al considera<span class=\"__1 _3\"></span>r que no se ha realizado op<span class=\"__1 _3\"></span>eraci\u00f3n alguna que justifique el <span class=\"__1 _6\"></span>reconoci<span class=\"__1 _3\"></span>miento de <span class=\"__1 _6\"></span>la diferencia entre <span class=\"__1 _6\"></span>el citado v<span class=\"__1 _6\"></span>alor<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span>table <span class=\"__1 _6\"></span>y su v<span class=\"__1 _6\"></span>alor razonable al <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span> haberse realizado frente a terceros<span class=\"__1 _6\"></span>. Adici<span class=\"__1 _3\"></span>onalmente en aplicaci\u00f3n de <span class=\"__1 _6\"></span>lo establecid<span class=\"__1 _3\"></span>o por <span class=\"__1 _6\"></span>la normativa<span class=\"__1 _20\"></span> para la <span class=\"__1 _6\"></span>p\u00e9rdida de co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>trol, se <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>transf<span class=\"__1 _3\"></span>erido a <span class=\"__1 _6\"></span>resul<span class=\"__1 _3\"></span>tados los <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes previamente reconocidos en otro <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"></span>global <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>ajustes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>onsolidaci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>peraci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>intragrupo <span class=\"__1 _2d\"></span>relacionados<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>con ambas actividades (n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta 18<span class=\"__1 _3\"></span>). Como <span class=\"__1 _32\"> </span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>citada <span class=\"__1 _1a\"> </span>escisi\u00f3n,  se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _32\"> </span>producid<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>una <span class=\"__1 _1a\"> </span>salida  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>activos <span class=\"__1 _1a\"> </span>y  pasiv<span class=\"__1 _3\"></span>os, <span class=\"__1 _32\"> </span>que previamente <span class=\"__1 _20\"></span>hab\u00edan <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>reclasificados<span class=\"__1 _3\"></span> a<span class=\"__1 _20\"></span> mantenid<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>ara <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>venta <span class=\"__1 _20\"></span>por i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _20\"></span>de 4.451.728<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">miles <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> </span></span>euros y 1<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>537.027 miles de euros respectivamente con contrapartida en patrimonio neto (nota<span class=\"__1 _6\"></span>s <span class=\"ls9\">18</span> <span class=\"ls1e\">y </span>27<span class=\"ls0_1\">).</span><span class=\"ls0_1\"> </span>Las cuentas anuales<span class=\"__1 _3\"></span> consolidadas se e<span class=\"__1 _3\"></span>xpresan en <span class=\"__1 _3\"></span>miles de euros. Reclasificacione<span class=\"__1 _3\"></span>s realizadas Se han realizado las sigu<span class=\"__1 _3\"></span>ientes reclasifi<span class=\"__1 _3\"></span>caciones: -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Reclasificaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>activos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _7\"></span>mantenidos <span class=\"__1 _13\"></span>para<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Inmobiliaria <span class=\"__1 _7\"></span>y Cementos desde <span class=\"__1 _6\"></span>la fecha de <span class=\"__1 _6\"></span>aproba<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n del proyecto de <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parci<span class=\"__1 _20\"></span>al <span class=\"__1 _6\"></span>financiera anteriormente<span class=\"__1 _20\"></span> mencionado <span class=\"__1 _1a\"> </span>y  de  los <span class=\"__1 _1a\"> </span>resultados  y <span class=\"__1 _1a\"> </span>flujos  de <span class=\"__1 _32\"> </span>efecti<span class=\"__1 _3\"></span>vo  de <span class=\"__1 _32\"> </span>ambas <span class=\"__1 _1a\"> </span>ac<span class=\"__1 _6\"></span>tividade<span class=\"__1 _3\"></span>s  hasta <span class=\"__1 _1a\"> </span>la  fecha <span class=\"__1 _32\"> </span>de<span class=\"__1 _3\"></span> perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>operaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>totalidad <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _13\"></span>a efectos comparati<span class=\"__1 _3\"></span>vos tal y como est<span class=\"__1 _3\"></span>ablece la norma<span class=\"__1 _3\"></span>tiva (nota <span class=\"__1 _3\"></span>5).<span class=\"__1 _5f\"> </span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">4 </span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Reexpresi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>datos <span class=\"__1 _20\"></span>comparativos <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciemb<span class=\"__1 _3\"></span>re <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023 <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>rec\u00e1lculo del <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>netos <span class=\"__1 _7\"></span>adquiridos <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>deter<span class=\"__1 _3\"></span>minadas <span class=\"__1 _7\"></span>combinaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocios realizadas  en <span class=\"__1 _32\"> </span>ejercicios <span class=\"__1 _32\"> </span>anterior<span class=\"__1 _3\"></span>es,  en  c<span class=\"__1 _3\"></span>oncreto  las  corresp<span class=\"__1 _3\"></span>ondientes  a <span class=\"__1 _32\"> </span>la  s<span class=\"__1 _3\"></span>ociedad  Municip<span class=\"__1 _3\"></span>al District <span class=\"__1 _6\"></span>Services, <span class=\"__1 _7\"></span>Llc. <span class=\"__1 _7\"></span>(nota <span class=\"__1 _6\"></span>4)<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _7\"></span>Houston <span class=\"__1 _7\"></span>Waste <span class=\"__1 _6\"></span>Solutions, <span class=\"__1 _6\"></span>L<span class=\"__1 _6\"></span>lc. <span class=\"__1 _6\"></span><span class=\"ls1f\">y <span class=\"__1 _7\"></span></span>Premier <span class=\"__1 _6\"></span>Waste Services, <span class=\"__1 _18\"> </span>Llc. <span class=\"__1 _33\"> </span>De <span class=\"__1 _33\"> </span>acuerdo <span class=\"__1 _33\"> </span>con <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>normativa <span class=\"__1 _18\"> </span>se <span class=\"__1 _35\"> </span>han <span class=\"__1 _18\"> </span>reestimado <span class=\"__1 _33\"> </span>los <span class=\"__1 _18\"> </span>valores <span class=\"__1 _18\"> </span>razonables <span class=\"__1 _33\"> </span>de determinados <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>materiales <span class=\"__1 _2d\"></span>e <span class=\"__1 _2d\"> </span>intangibles, <span class=\"__1 _2d\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>rr<span class=\"__1 _3\"></span>espondiente <span class=\"__1 _13\"></span>impacto <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>fo<span class=\"__1 _6\"></span>nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>de comercio declarad<span class=\"__1 _3\"></span>o (nota 7.b) y de los impuest<span class=\"__1 _3\"></span>os diferidos de pasivo. El impacto d<span class=\"__1 _3\"></span>e la reexpresi\u00f3n<span class=\"__1 _20\"></span> en los estados financi<span class=\"__1 _3\"></span>eros consolidad<span class=\"__1 _3\"></span>os del ejercicio<span class=\"__1 _3\"></span> 2023 ha sido el siguiente<span class=\"__1 _3\"></span>: 2023<span class=\"ls0_1\"> </span>Activo no corriente 1.977 <span class=\"ls0_1\"> </span>Inmovilizado intangible (6.478) Concesiones - Fondo de comercio (90.295) Otro inmovilizado intangible 83.817  Inmovilizado material 8.455 <span class=\"ls0_1\"> </span>Activo corriente - Total activo 1.977 <span class=\"ls0_1\"> </span>Patrimonio Neto (3.455) Pasivo no corriente 5.432 <span class=\"ls0_1\"> </span>Pasivos por impuestos diferidos 5.432 <span class=\"ls0_1\"> </span>Pasivo corriente - Total pasivo y patrimonio<span class=\"__1 _3\"></span> neto<span class=\"__1 _6\"></span> 1.977 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado de explotaci\u00f3n (3.522) Resultado antes de impuestos de operaciones continuadas (3.522) Resultado ejercicio procedente de op. continuad<span class=\"__1 _3\"></span>as<span class=\"__1 _6\"></span> (2.571) Resultado atribuido a la Sociedad Dominante (1.928) El <span class=\"__1 _1a\"> </span>impacto <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  patri<span class=\"__1 _20\"></span>monio <span class=\"__1 _1a\"> </span>neto <span class=\"__1 _32\"> </span>y <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _1a\"> </span>resultad<span class=\"__1 _20\"></span>o  ati<span class=\"__1 _3\"></span>ende <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>ariaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  gast<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por amortizaci\u00f3n por l<span class=\"__1 _3\"></span>a reestimaci<span class=\"__1 _3\"></span>\u00f3n de los acti<span class=\"__1 _3\"></span>vos materiales e intan<span class=\"__1 _3\"></span>gibles adquiri<span class=\"__1 _20\"></span>do<span class=\"__1 _6\"></span>s.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">5 </span>Normas e interpre<span class=\"__1 _3\"></span>taciones emitidas<span class=\"__1 _3\"></span> no vigentes  El <span class=\"__1 _13\"></span>Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>tiene <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>intenci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>adoptar <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>n<span class=\"__1 _3\"></span>ormas, <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>terpretaciones <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>modificac<span class=\"__1 _3\"></span>iones <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>normas emitidas <span class=\"__1 _7\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>IASB, <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>aplicaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gatoria <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>Uni\u00f3n <span class=\"__1 _13\"></span>Europe<span class=\"__1 _3\"></span>a, <span class=\"__1 _13\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>entr<span class=\"__1 _3\"></span>en <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> vigor, <span class=\"__1 _3\"></span>si <span class=\"__1 _20\"></span>le son <span class=\"__1 _20\"></span>aplicables. <span class=\"__1 _3\"></span>Aunqu<span class=\"__1 _3\"></span>e el<span class=\"__1 _3\"></span> Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>est\u00e1 <span class=\"__1 _20\"></span>actualmente <span class=\"__1 _3\"></span>analizand<span class=\"__1 _3\"></span>o su<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>impacto,<span class=\"__1 _3\"></span> en<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>funci\u00f3n <span class=\"__1 _20\"></span>de los<span class=\"__1 _3\"></span> an\u00e1lisis <span class=\"__1 _6\"></span>realizados <span class=\"__1 _6\"></span>hasta <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha, <span class=\"__1 _6\"></span>estima <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>inicial <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>tendr\u00e1 <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>significativo sobre los <span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>ad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os cons<span class=\"__1 _3\"></span>olidados salv<span class=\"__1 _3\"></span>o por <span class=\"__1 _3\"></span>la fu<span class=\"__1 _3\"></span>tura aplicaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span> NIIF <span class=\"__1 _3\"></span>18 \u201cPres<span class=\"__1 _3\"></span>entaci\u00f3n e<span class=\"__1 _3\"></span> informaci\u00f3n a revelar en los estados financier<span class=\"__1 _3\"></span>os\u201d que ha <span class=\"__1 _6\"></span><span class=\"ff1_1\">sido aprobada por el IASB pero est\u00e1 todav\u00eda </span>pendiente de ser ad<span class=\"__1 _3\"></span>optada por la Un<span class=\"__1 _3\"></span>i\u00f3n Europea. La <span class=\"__1 _6\"></span>NIIF <span class=\"__1 _6\"></span>18 <span class=\"__1 _6\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>introduce, <span class=\"__1 _6\"></span>entre o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>cambios, <span class=\"__1 _6\"></span>tres <span class=\"__1 _6\"></span>nuevos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>equerimientos <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>mejorar<span class=\"__1 _20\"></span> la informaci\u00f3n <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>mpresas sobre <span class=\"__1 _6\"></span>su rendimiento financiero y <span class=\"__1 _6\"></span>ofrecer<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a los inversores <span class=\"__1 _6\"></span>una mejor base para analizar <span class=\"__1 _3\"></span>y comparar<span class=\"__1 _3\"></span> las empresas:  - <span class=\"__1 _36\"> </span>mejora la comparabilidad del estado de <span class=\"__1 _6\"></span>rendi<span class=\"__1 _20\"></span>miento financiero <span class=\"__1 _6\"></span>intr<span class=\"__1 _3\"></span>oduciendo tres nuevas<span class=\"__1 _3\"></span> categor\u00edas: <span class=\"__1 _18\"> </span>operativo, <span class=\"__1 _33\"> </span>inversi\u00f3n <span class=\"__1 _18\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _18\"> </span>financiaci\u00f3n; <span class=\"__1 _33\"> </span>as\u00ed <span class=\"__1 _33\"> </span>como <span class=\"__1 _33\"> </span>nuevos <span class=\"__1 _35\"> </span>subtotale<span class=\"__1 _3\"></span>s: <span class=\"__1 _33\"> </span>resultado operativo y resultad<span class=\"__1 _3\"></span>o antes de fin<span class=\"__1 _3\"></span>anciaci\u00f3n e impu<span class=\"__1 _3\"></span>esto de la ganancia,  - <span class=\"__1 _36\"> </span>proporciona <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>mayor <span class=\"__1 _6\"></span>transparencia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>mediciones <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>rendimiento <span class=\"__1 _6\"></span>definidas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la Direcci\u00f3n introduciend<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> nu<span class=\"__1 _20\"></span>ev<span class=\"__1 _6\"></span>as gu\u00edas<span class=\"__1 _20\"></span> y<span class=\"__1 _6\"></span> d<span class=\"__1 _3\"></span>esgloses y - <span class=\"__1 _36\"> </span>facilita <span class=\"__1 _6\"></span>gu\u00edas <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>proporci<span class=\"__1 _3\"></span>onar <span class=\"__1 _6\"></span>una <span class=\"__1 _7\"></span>agrupaci\u00f3n <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>\u00fatil <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>informaci\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>estados financieros.  Esta <span class=\"__1 _20\"></span>norma <span class=\"__1 _20\"></span>ser\u00e1 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>aplicaci\u00f3n <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>partir <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>1 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>enero <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>2027, <span class=\"__1 _c\"></span>una <span class=\"__1 _3\"></span>vez <span class=\"__1 _20\"></span>haya <span class=\"__1 _20\"></span>sido <span class=\"__1 _20\"></span>aprobada <span class=\"__1 _c\"></span>por la <span class=\"__1 _c\"></span>Uni\u00f3n Europea. Normas e interpre<span class=\"__1 _3\"></span>taciones sig<span class=\"__1 _3\"></span>nificativas aplicadas en <span class=\"__1 _3\"></span>el ejerci<span class=\"__1 _3\"></span>cio 2024 Las normas e <span class=\"__1 _3\"></span>interpreta<span class=\"__1 _3\"></span>ciones apli<span class=\"__1 _3\"></span>cadas en la <span class=\"__1 _3\"></span>preparaci\u00f3n <span class=\"__1 _3\"></span>de es<span class=\"__1 _3\"></span>tas cuentas <span class=\"__1 _3\"></span>anuales cons<span class=\"__1 _3\"></span>olidadas s<span class=\"__1 _3\"></span>on las m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mas <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s aplicadas <span class=\"__1 _6\"></span>en las <span class=\"__1 _6\"></span>cuent<span class=\"__1 _3\"></span>as anuales <span class=\"__1 _6\"></span>consolidadas del ejercicio anual te<span class=\"__1 _6\"></span>rminad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el 31 de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>2023, <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>ninguna <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>normas, <span class=\"__1 _13\"></span>interpretaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"></span>modificaciones <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>son<span class=\"__1 _3\"></span> aplicables  por  primera  vez  en  este  ejercicio  ha  tenido  <span class=\"ls1a\">un</span> <span class=\"__1 _2c\"> </span>impacto  significa<span class=\"__1 _3\"></span>tivo  en  las  po<span class=\"__1 _6\"></span>l\u00ed<span class=\"__1 _20\"></span>ticas contables del Grup<span class=\"__1 _3\"></span>o. b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1a\"></span><span class=\"ff3_1\">Principios<span class=\"__1 _3\"></span> de consolidac<span class=\"__1 _3\"></span>i\u00f3n<span class=\"ff6\"> </span></span></span>Sociedades dependien<span class=\"__1 _3\"></span>tes La <span class=\"__1 _13\"></span>consolidaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>realiza <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>m\u00e9todo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>integraci\u00f3n <span class=\"__1 _13\"></span>global <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>dependient<span class=\"__1 _3\"></span>es indicadas en el An<span class=\"__1 _3\"></span>exo I, en las que Fo<span class=\"__1 _3\"></span>mento de Constr<span class=\"__1 _3\"></span>ucciones y Contra<span class=\"__1 _3\"></span>tas, S.A. e<span class=\"__1 _3\"></span>jerce el control. El valor de la participaci\u00f3n de los accionistas min<span class=\"__1 _3\"></span>oritarios en el patrimonio se presenta en el ep\u00edgraf<span class=\"__1 _3\"></span>e \u201cIntereses min<span class=\"__1 _3\"></span>oritarios\u201d del pasiv<span class=\"__1 _3\"></span>o del balance<span class=\"__1 _3\"></span> de situ<span class=\"__1 _3\"></span>aci\u00f3n consolidado<span class=\"__1 _3\"></span> adjunto y la par<span class=\"__1 _3\"></span>ticipaci\u00f3n en<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>resultados se <span class=\"__1 _6\"></span>presenta en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ep\u00edgrafe \u201cResultado <span class=\"__1 _6\"></span>atribuid<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>inter<span class=\"__1 _3\"></span>eses <span class=\"__1 _6\"></span>minoritari<span class=\"__1 _3\"></span>os\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la cuenta de p\u00e9rdidas y ganan<span class=\"__1 _3\"></span>cias consolidada adju<span class=\"__1 _3\"></span>nta. En <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>caso, <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>fondo <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>determina<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"> </span>lo <span class=\"__1 _2d\"></span>indicado <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>nota <span class=\"__1 _13\"></span>3<span class=\"__1 _6\"></span>.b<span class=\"__1 _3\"></span>) <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la presente Memoria.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">6 </span>Acuerdos conjunt<span class=\"__1 _3\"></span>os El Grupo desarrolla acuerd<span class=\"__1 _3\"></span>os conjuntos mediante la p<span class=\"__1 _20\"></span>articipaci\u00f3n en negocios conjuntos controlad<span class=\"__1 _3\"></span>os conjuntamente <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>alguna o <span class=\"__1 _7\"></span>algunas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>ajenas<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>(nota <span class=\"__1 _6\"></span>12), as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>mediante <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>participaci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>operaciones <span class=\"__1 _13\"></span>conjuntas, <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>trav\u00e9s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>uniones <span class=\"__1 _2d\"></span>temporale<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de empresas y otras <span class=\"__1 _3\"></span>entidades similar<span class=\"__1 _3\"></span>es (nota 13<span class=\"ls17\">).</span> El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>aplica <span class=\"__1 _13\"></span>su <span class=\"__1 _2d\"></span>juicio <span class=\"__1 _2d\"></span>profesi<span class=\"__1 _3\"></span>onal <span class=\"__1 _13\"></span>para <span class=\"__1 _2d\"> </span>evaluar <span class=\"__1 _2d\"></span>sus <span class=\"__1 _13\"></span>derechos <span class=\"__1 _2d\"></span>y <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>blig<span class=\"__1 _3\"></span>aciones <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>acuerdos<span class=\"__1 _20\"></span> conjuntos <span class=\"__1 _7\"></span>teniendo <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>cue<span class=\"__1 _3\"></span>nta <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>estructura <span class=\"__1 _7\"></span>financiera <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>f<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ma <span class=\"__1 _7\"></span>jur\u00eddica <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>t\u00e9rminos acordados <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>partes<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>hechos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>circunstancias <span class=\"__1 _6\"></span>r<span class=\"__1 _6\"></span>elevant<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>evaluar <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>tipo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acuerdo<span class=\"__1 _3\"></span> conjunto.  De <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>NIIF <span class=\"__1 _c\"></span>11<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>\u201cAcuerdos <span class=\"__1 _20\"></span>conjuntos\u201d, <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>participaciones <span class=\"__1 _c\"></span>en neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>conjuntos <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>integran<span class=\"__1 _20\"></span> seg\u00fan <span class=\"__1 _6\"></span>el m\u00e9todo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>icipaci\u00f3n y <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>incluyen en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>balance de <span class=\"__1 _6\"></span>situaci\u00f3n consolidado <span class=\"__1 _6\"></span>adjunto en el <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _2d\"></span>\u201cInversiones <span class=\"__1 _2d\"> </span>contabilizadas <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>particip<span class=\"__1 _3\"></span>aci\u00f3n\u201d. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>participaci\u00f3n <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el resultado <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pu<span class=\"__1 _3\"></span>estos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estas <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _13\"></span>figu<span class=\"__1 _3\"></span>ra <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span>R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> entidades  v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oradas  por <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>m\u00e9todo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>participaci\u00f3n\u201d <span class=\"__1 _2c\"> </span>de  la <span class=\"__1 _2c\"> </span>cuenta <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>p\u00e9rdidas  y <span class=\"__1 _14\"> </span>ganancias<span class=\"__1 _3\"></span> consolidada adjunta.<span class=\"__1 _5f\"> </span>Las <span class=\"__1 _34\"> </span>operaciones <span class=\"__1 _34\"> </span>conjuntas, <span class=\"__1 _2e\"> </span>principalmente <span class=\"__1 _34\"> </span>en <span class=\"__1 _34\"> </span>las <span class=\"__1 _34\"> </span>actividades <span class=\"__1 _34\"> </span>de <span class=\"__1 _34\"> </span>Construcci\u00f3n <span class=\"__1 _34\"> </span>y <span class=\"__1 _34\"> </span>Servicios Medioambientales <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>toman <span class=\"__1 _20\"></span>mayoritariamente <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>forma <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>uniones <span class=\"__1 _c\"></span>temporales <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>empresas <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>s entidades similares<span class=\"__1 _3\"></span>, se han integrado en las cu<span class=\"__1 _20\"></span>entas consolidadas adjuntas en funci\u00f3n del p<span class=\"__1 _3\"></span>orcentaje<span class=\"__1 _3\"></span> de participaci\u00f3n en l<span class=\"__1 _3\"></span>os activos, pasivos, ingre<span class=\"__1 _3\"></span>sos y gastos derivad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s de la<span class=\"__1 _3\"></span>s operaciones r<span class=\"__1 _3\"></span>ealizadas por<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>mismos,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>eliminando <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>saldos <span class=\"__1 _6\"></span>rec\u00edpro<span class=\"__1 _3\"></span>cos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos, <span class=\"__1 _6\"></span>as\u00ed<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>gastos<span class=\"__1 _3\"></span> no realizados fren<span class=\"__1 _3\"></span>te a terceros. En el <span class=\"__1 _3\"></span>Anexo<span class=\"__1 _3\"></span> II <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>relacionan<span class=\"__1 _3\"></span> los n<span class=\"__1 _20\"></span>egocios conjuntos<span class=\"__1 _3\"></span> con<span class=\"__1 _3\"></span>trolados <span class=\"__1 _3\"></span>conjuntamente<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on ter<span class=\"__1 _3\"></span>ceros ajen<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>al Grupo  y <span class=\"__1 _1a\"> </span>en  el  Ane<span class=\"__1 _3\"></span>xo  V <span class=\"__1 _32\"> </span>se  rela<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>nan<span class=\"__1 _20\"></span>  las  operacio<span class=\"__1 _3\"></span>nes  conjuntas<span class=\"__1 _3\"></span>  expl<span class=\"__1 _3\"></span>otadas <span class=\"__1 _32\"> </span>conjuntamente <span class=\"__1 _32\"> </span>con terceros <span class=\"__1 _1a\"> </span>ajenos <span class=\"__1 _2d\"> </span>al <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _2d\"> </span>principalmente <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"> </span>medio <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>uniones <span class=\"__1 _1a\"> </span>temporales <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>empresas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>otras<span class=\"__1 _3\"></span> entidades de carac<span class=\"__1 _3\"></span>ter\u00edsticas similar<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> \u00e9stas. Sociedades asociadas<span class=\"__1 _3\"></span> Las <span class=\"__1 _6\"></span>sociedades relacionadas <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>Anexo <span class=\"__1 _6\"></span>III, en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>Fomento de <span class=\"__1 _6\"></span>Construcciones y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> no  ej<span class=\"__1 _3\"></span>erce <span class=\"__1 _32\"> </span>control <span class=\"__1 _1a\"> </span>pero  tiene <span class=\"__1 _1a\"> </span>una  influencia <span class=\"__1 _1a\"> </span>significativa, <span class=\"__1 _1a\"> </span>se  incluyen <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _32\"> </span>bala<span class=\"__1 _3\"></span>nce  de <span class=\"__1 _1a\"> </span>situaci\u00f3n consolidado <span class=\"__1 _2f\"> </span>adjunto <span class=\"__1 _2f\"> </span>en <span class=\"__1 _2f\"> </span>el <span class=\"__1 _2f\"> </span>ep\u00edgrafe <span class=\"__1 _2f\"> </span>\u201c<span class=\"__1 _6\"></span>In<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ersi<span class=\"__1 _3\"></span>ones <span class=\"__1 _2f\"> </span>contabiliz<span class=\"ff1_1\">adas <span class=\"__1 _2f\"> </span>aplicando <span class=\"__1 _2f\"> </span>el <span class=\"__1 _2f\"> </span>m\u00e9todo <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>la<span class=\"__1 _20\"></span> </span>participaci\u00f3n\u201d, <span class=\"__1 _13\"></span>integr\u00e1ndos<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>dicho <span class=\"__1 _13\"></span>m\u00e9todo. <span class=\"__1 _2d\"></span>La <span class=\"__1 _2d\"></span>aportaci\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>resultado <span class=\"__1 _2d\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>impuestos <span class=\"__1 _13\"></span>del ejercicio <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>figura <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ep\u00edgrafe \u201cResultado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>entidades valoradas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo<span class=\"__1 _3\"></span> de la participaci\u00f3n\u201d<span class=\"__1 _3\"></span> de la cu<span class=\"ff1_1\">enta de p\u00e9rdid<span class=\"__1 _3\"></span>as y ganan<span class=\"__1 _3\"></span>cias consolidada adjunta.<span class=\"__1 _5f\"> </span></span><span class=\"ff1_1\"><span class=\"__1 _3\"></span> </span>Operaciones entre <span class=\"__1 _3\"></span>empresas del Grup<span class=\"__1 _20\"></span>o En  las  transa<span class=\"__1 _20\"></span>ccio<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>es  entr<span class=\"__1 _3\"></span>e  sociedades<span class=\"__1 _3\"></span>  consolidad<span class=\"__1 _3\"></span>as,  se <span class=\"__1 _1a\"> </span>eliminan  los  resultad<span class=\"__1 _20\"></span>os  por  operaci<span class=\"__1 _3\"></span>ones internas, <span class=\"__1 _13\"></span>difiri\u00e9ndose <span class=\"__1 _13\"></span>hasta <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>realizan <span class=\"__1 _13\"></span>frente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>terceros <span class=\"__1 _13\"></span>ajenos <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _13\"></span>eliminaci\u00f3n <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>no aplica <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>\u201cAcuerdos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>concesi\u00f3n\u201d <span class=\"__1 _3\"></span>puesto<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>resultado <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>considera<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>realizado <span class=\"__1 _3\"></span>frente <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>terceros (nota 3.a). Los <span class=\"__1 _1a\"> </span>trabaj<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>efectuados <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _1a\"> </span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _2d\"> </span>su <span class=\"__1 _1a\"> </span>propio <span class=\"__1 _1a\"> </span>in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _2d\"></span>se <span class=\"__1 _1a\"> </span>recon<span class=\"__1 _3\"></span>ocen <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>su <span class=\"__1 _2d\"> </span>coste <span class=\"__1 _1a\"> </span>de producci\u00f3n elimin\u00e1nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>se l<span class=\"__1 _3\"></span>os resultados intragru<span class=\"__1 _3\"></span>po. Se han eli<span class=\"__1 _3\"></span>minado de las<span class=\"__1 _20\"></span> c<span class=\"__1 _6\"></span>u<span class=\"__1 _20\"></span>entas anuales consolidadas<span class=\"__1 _3\"></span>, los cr\u00e9dit<span class=\"__1 _3\"></span>os y d\u00e9bit<span class=\"__1 _3\"></span>os rec\u00ed<span class=\"__1 _3\"></span>procos, as\u00ed <span class=\"__1 _3\"></span>como, los ingresos y gastos<span class=\"__1 _3\"></span> internos en el c<span class=\"__1 _3\"></span>onjunto de las s<span class=\"__1 _3\"></span>ociedades dependient<span class=\"__1 _3\"></span>es que se cons<span class=\"__1 _3\"></span>olidan.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">7 </span>Variaciones en <span class=\"__1 _3\"></span>el per\u00edmetro de cons<span class=\"__1 _3\"></span>olidaci\u00f3n En <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>Anexo <span class=\"__1 _13\"></span>IV <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"></span>presentan <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>cambios <span class=\"__1 _2d\"></span>habidos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>durante <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>ejercicio <span class=\"__1 _2d\"></span>2024 <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>conjunto <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>las sociedades cons<span class=\"__1 _3\"></span>olidadas p<span class=\"__1 _3\"></span>or integraci<span class=\"__1 _3\"></span>\u00f3n global <span class=\"__1 _3\"></span>y por <span class=\"__1 _3\"></span>el m\u00e9todo <span class=\"__1 _3\"></span>de la particip<span class=\"__1 _3\"></span>aci\u00f3n. <span class=\"__1 _3\"></span>Los resultad<span class=\"__1 _3\"></span>os de estas s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _20\"></span>se incluyen<span class=\"__1 _3\"></span> en <span class=\"__1 _20\"></span>la cuenta <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>p\u00e9rdidas y <span class=\"__1 _20\"></span>ganancias c<span class=\"__1 _3\"></span>onsolidada <span class=\"__1 _3\"></span>desde <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _20\"></span>efe<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>tiva de adquisici\u00f3n o hast<span class=\"__1 _3\"></span>a la fecha efec<span class=\"__1 _3\"></span>tiva de enajenaci<span class=\"__1 _3\"></span>\u00f3n o baja de cuent<span class=\"__1 _3\"></span>as, seg\u00fan corre<span class=\"__1 _3\"></span>sponda. En <span class=\"__1 _6\"></span>las correspondientes <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>otas <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>esta Memoria, <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>el t\u00edtulo <span class=\"__1 _6\"></span>\u201cVariaci\u00f3n del <span class=\"__1 _6\"></span>per\u00edmetr<span class=\"__1 _3\"></span>o\u201d, <span class=\"__1 _6\"></span>se muestra la <span class=\"__1 _2c\"> </span>incidencia  de <span class=\"__1 _2c\"> </span>las  incorporaciones  y  salidas <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>sociedades  en  el <span class=\"__1 _2c\"> </span>per\u00edmetro <span class=\"__1 _2c\"> </span>de  consolidaci\u00f3n. Adicionalmente <span class=\"__1 _1a\"> </span>en  la <span class=\"__1 _32\"> </span>nota <span class=\"__1 _1a\"> </span>4  <span class=\"ffc\">de <span class=\"__1 _32\"> </span>esta <span class=\"__1 _32\"> </span>Memoria <span class=\"__1 _1a\"> </span>\u201c<span class=\"__1 _6\"></span>Va<span class=\"__1 _20\"></span>riaciones  del <span class=\"__1 _32\"> </span>per\u00edmetr<span class=\"__1 _3\"></span>o  d<span class=\"__1 _3\"></span>e  cons<span class=\"__1 _3\"></span>olidaci\u00f3n\u201d <span class=\"__1 _32\"> </span>se </span>exponen las entrad<span class=\"__1 _3\"></span>as y salidas m\u00e1s<span class=\"__1 _3\"></span> significativas al <span class=\"__1 _3\"></span>mismo. 3.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">NORMAS DE VA<span class=\"__1 _3\"></span>LORACI\u00d3N </span></span>A <span class=\"__1 _6\"></span>continuaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>detallan <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>normas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>valoraci\u00f3n<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>relevantes <span class=\"__1 _6\"></span>aplicadas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>anuales consolidadas del Grup<span class=\"__1 _3\"></span>o FCC: a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Acuerdos de Con<span class=\"__1 _3\"></span>cesi\u00f3n de Servicios </span></span>Los c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>oncesi\u00f3n <span class=\"__1 _20\"></span>suponen <span class=\"__1 _3\"></span>acuerdos <span class=\"__1 _20\"></span>entre un<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>entidad <span class=\"__1 _3\"></span>p\u00fablica<span class=\"__1 _3\"></span> conc<span class=\"__1 _3\"></span>edente <span class=\"__1 _20\"></span>y sociedad<span class=\"__1 _3\"></span>es d<span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _38\"> </span>FCC <span class=\"__1 _38\"> </span>para <span class=\"__1 _38\"> </span>prop<span class=\"__1 _3\"></span>orcionar <span class=\"__1 _38\"> </span>servici<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>p\u00fablicos <span class=\"__1 _14\"> </span>tales <span class=\"__1 _38\"> </span>como <span class=\"__1 _38\"> </span>distribuci\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>agua, <span class=\"__1 _38\"> </span>filtraci\u00f3n <span class=\"__1 _38\"> </span>y depuraci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>aguas <span class=\"__1 _14\"> </span>residuales,  gesti\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>vertederos, <span class=\"__1 _2c\"> </span>autopistas <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>t\u00faneles,  etc. <span class=\"__1 _14\"> </span>mediante <span class=\"__1 _2c\"> </span>la explotaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>infraestructura. <span class=\"__1 _6\"></span>Por <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>lado, <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _6\"></span>derivados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>prestaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>servicio pueden  percibirse <span class=\"__1 _2c\"> </span>directamente  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>usuarios <span class=\"__1 _2c\"> </span>o <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>ocasiones <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span>trav\u00e9s <span class=\"__1 _2c\"> </span>de  la <span class=\"__1 _2c\"> </span>propia <span class=\"__1 _2c\"> </span>entidad concedente, qui<span class=\"__1 _3\"></span>en regula los precios<span class=\"__1 _3\"></span> por la prestaci\u00f3n<span class=\"__1 _3\"></span> del servicio. El Grupo registra sus<span class=\"__1 _3\"></span> concesiones d<span class=\"__1 _3\"></span>e acuerdo con <span class=\"ffc\">lo di<span class=\"__1 _3\"></span>spuesto en la CINIIF <span class=\"__1 _3\"></span>12 \u201cAcuerdo de Conc<span class=\"__1 _3\"></span>esi\u00f3n<span class=\"__1 _3\"></span> </span>de Servicios\u201d.<span class=\"ff1_1\"> </span>Los <span class=\"__1 _2d\"></span>activos <span class=\"__1 _2d\"></span>intangib<span class=\"__1 _3\"></span>les <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ncesi<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>calificadas <span class=\"__1 _2d\"></span>como <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _2d\"></span>amortizan <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>activo <span class=\"__1 _2d\"></span>resultant<span class=\"__1 _3\"></span>e seg\u00fan <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>patr\u00f3n de <span class=\"__1 _6\"></span>consu<span class=\"__1 _3\"></span>mo, entendiendo <span class=\"__1 _6\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>tal la <span class=\"__1 _6\"></span>evoluci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mejor<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estimac<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>unidade<span class=\"__1 _20\"></span>s de p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>cada una <span class=\"__1 _20\"></span>de las <span class=\"__1 _3\"></span>distintas <span class=\"__1 _20\"></span>actividades. <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>os <span class=\"__1 _20\"></span>negocios c<span class=\"__1 _3\"></span>oncesionale<span class=\"__1 _3\"></span>s cuan<span class=\"__1 _3\"></span>titativament<span class=\"__1 _20\"></span>e m\u00e1s <span class=\"__1 _6\"></span>importante <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>localizan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>d<span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>abastecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>saneamiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>aguas que amortiza <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s activos en funci\u00f3n <span class=\"__1 _6\"></span>del consumo de agua que, <span class=\"__1 _6\"></span>en general, se muestra co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>tante a lo largo <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ti<span class=\"__1 _3\"></span>empo <span class=\"__1 _7\"></span>debido, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>una<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>parte, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>redu<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>l\u00edtica<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>ah<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rro<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>agua <span class=\"__1 _6\"></span>y, <span class=\"__1 _13\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>otra parte, <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>aumento <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el i<span class=\"__1 _20\"></span>ncremento d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>poblaci\u00f3n; <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>servicios <span class=\"__1 _20\"></span>medioambientales,<span class=\"__1 _20\"></span> principalmente <span class=\"__1 _13\"></span>plantas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>reciclaje <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>valorizaci\u00f3n <span class=\"__1 _13\"></span>energ\u00e9tica<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>residuo<span class=\"__1 _6\"></span>s, <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>amortizan<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en funci\u00f3n  de  las  toneladas  tratadas;  y  en  la <span class=\"__1 _2c\"> </span>actividad  de  concesiones,  princip<span class=\"__1 _3\"></span>almente  autov\u00edas  y<span class=\"__1 _3\"></span> autopistas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>peaje, <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>funci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _1a\"> </span>tr\u00e1fico.<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>La <span class=\"__1 _2d\"></span>amortizaci\u00f3n <span class=\"__1 _2d\"></span>se <span class=\"__1 _1a\"> </span>compl<span class=\"__1 _3\"></span>eta <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el periodo <span class=\"__1 _2c\"> </span>concesional <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>general <span class=\"__1 _14\"> </span>est\u00e1 <span class=\"__1 _2c\"> </span>co<span class=\"__1 _6\"></span>mpr<span class=\"__1 _3\"></span>endido <span class=\"__1 _2c\"> </span>entre <span class=\"__1 _14\"> </span>25 <span class=\"__1 _14\"> </span>y <span class=\"__1 _14\"> </span>50 <span class=\"__1 _2c\"> </span>a\u00f1o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>. <span class=\"__1 _14\"> </span>Por <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>parte, <span class=\"__1 _2c\"> </span>las concesiones  calific<span class=\"__1 _3\"></span>adas  como  ac<span class=\"__1 _3\"></span>tivo  financiero  se<span class=\"__1 _3\"></span>  valoran  de  acuerdo  con<span class=\"__1 _3\"></span>  el  m\u00e9todo  del  cos<span class=\"__1 _3\"></span>te amortizado. b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Combinaciones de<span class=\"__1 _3\"></span> negocios y fond<span class=\"__1 _3\"></span>o de comercio </span></span>El fondo <span class=\"__1 _3\"></span>de c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>merci<span class=\"__1 _3\"></span>o se <span class=\"__1 _3\"></span>reconoc<span class=\"__1 _3\"></span>e por <span class=\"__1 _3\"></span>la diferenci<span class=\"__1 _3\"></span>a pos<span class=\"__1 _20\"></span>itiv<span class=\"__1 _6\"></span>a <span class=\"__1 _20\"></span>entre (a) la <span class=\"__1 _20\"></span>suma del <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>le de <span class=\"__1 _3\"></span>la contraprestaci\u00f3n transferid<span class=\"__1 _20\"></span>a <span class=\"__1 _6\"></span>por la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n adqui<span class=\"__1 _3\"></span>rida, el importe de los intereses<span class=\"__1 _3\"></span> minoritarios y el v<span class=\"__1 _3\"></span>alor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>toma <span class=\"__1 _20\"></span>de contr<span class=\"__1 _3\"></span>ol d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las p<span class=\"__1 _3\"></span>articipacion<span class=\"__1 _3\"></span>es an<span class=\"__1 _20\"></span>teriores en <span class=\"__1 _20\"></span>el cas<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e qu<span class=\"__1 _3\"></span>e la toma de c<span class=\"__1 _3\"></span>ontrol se r<span class=\"__1 _3\"></span>ealice por <span class=\"__1 _3\"></span>etapas y (b)<span class=\"__1 _3\"></span> el valor r<span class=\"__1 _3\"></span>azonable de l<span class=\"__1 _3\"></span>os activos <span class=\"__1 _3\"></span>y pasivos iden<span class=\"__1 _3\"></span>tificables.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">8 </span>Cuando <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>diferencia <span class=\"__1 _2d\"></span>obtenida <span class=\"__1 _2d\"></span>seg\u00fan <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>p\u00e1rrafo <span class=\"__1 _2d\"></span>anterior <span class=\"__1 _2d\"></span>es <span class=\"__1 _2d\"> </span>un <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _2d\"> </span>negativo, <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>produce <span class=\"__1 _2d\"></span>una compra <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ndici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _6\"></span>ventajosas. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>situaciones <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>vuelve <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>revisar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>identificaci\u00f3n <span class=\"__1 _6\"></span>y valoraci\u00f3n de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os activos y <span class=\"__1 _6\"></span>pasivos adquiridos y si <span class=\"__1 _6\"></span>se confirma <span class=\"__1 _6\"></span>dicha diferencia,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e reconoce <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omo un resultado <span class=\"__1 _7\"></span>positivo <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span><span class=\"ff1_1\">Deteri<span class=\"__1 _3\"></span>oro <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>enajenacione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>del<span class=\"__1 _3\"></span> </span>inmovilizado<span class=\"ffc ls22\">\u201d.<span class=\"__1 _20\"></span><span class=\"ff1_1 ls0_1\"> </span></span>Con <span class=\"__1 _2c\"> </span>car\u00e1cter  general,  los <span class=\"__1 _2c\"> </span>intereses  minoritarios  se <span class=\"__1 _2c\"> </span>valoran <span class=\"__1 _2c\"> </span>por <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>parte  proporcional  del <span class=\"__1 _2c\"> </span>valor razonable en los acti<span class=\"__1 _3\"></span>vos y pasivos de la<span class=\"__1 _3\"></span> sociedad adqui<span class=\"__1 _3\"></span>rida. c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _39\"> </span><span class=\"ff3_1\">Inmovilizado Intan<span class=\"__1 _3\"></span>gible </span></span>Salvo <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>indicado <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>dos <span class=\"__1 _13\"></span>apartados <span class=\"__1 _13\"></span>anteriores <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>nota <span class=\"__1 _2d\"></span>relativos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>acuerdos <span class=\"__1 _13\"></span>de concesi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>servicio<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resto <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _13\"></span>intangi<span class=\"__1 _3\"></span>ble <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>figura <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los estados <span class=\"__1 _14\"> </span>financieros <span class=\"__1 _2c\"> </span>adjuntos, <span class=\"__1 _14\"> </span>se <span class=\"__1 _14\"> </span>reconoce <span class=\"__1 _14\"> </span>inicialmente <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>coste <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>adquisici\u00f3n. <span class=\"__1 _14\"> </span>Entre <span class=\"__1 _2c\"> </span>estos inmovilizados <span class=\"__1 _3\"></span>intangibles <span class=\"__1 _3\"></span>se in<span class=\"__1 _3\"></span>cluye el <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>les de <span class=\"__1 _3\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>adquiridos <span class=\"__1 _20\"></span>en combinaciones<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>negocios, <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _20\"></span>relacionadas <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>contratos <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>licencias <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>explotaci\u00f3n, <span class=\"__1 _20\"></span>derechos <span class=\"__1 _20\"></span>de superfi<span class=\"__1 _3\"></span>cie y aplicaciones inf<span class=\"__1 _3\"></span>orm\u00e1ticas<span class=\"__1 _3\"></span>. Dichos <span class=\"__1 _2d\"> </span>inmovilizados <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _2d\"> </span>registrados <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _2d\"></span>una <span class=\"__1 _2d\"></span>vida <span class=\"__1 _2d\"></span>\u00fatil <span class=\"__1 _2d\"> </span>finita. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span>mortizaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _1a\"> </span>realiza<span class=\"__1 _3\"></span> durante su vida \u00fatil que en general se sit\u00faa entre 20 y 35 a\u00f1os, es decir, el <span class=\"__1 _6\"></span>peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o durante el cual se estima <span class=\"__1 _20\"></span>que generar\u00e1<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"></span>ingresos, u<span class=\"__1 _3\"></span>tiliz\u00e1ndose <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo <span class=\"__1 _20\"></span>lineal, salv<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>cuando <span class=\"__1 _20\"></span>la aplic<span class=\"__1 _20\"></span>aci\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>patr\u00f3n <span class=\"__1 _20\"></span>de consumo refleja<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on mayor<span class=\"__1 _3\"></span> fidelid<span class=\"__1 _3\"></span>ad su d<span class=\"__1 _3\"></span>epreciaci\u00f3n. <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>as <span class=\"__1 _3\"></span>aplicaciones<span class=\"__1 _3\"></span> infor<span class=\"__1 _3\"></span>m\u00e1ticas se a<span class=\"__1 _3\"></span>mortizan, <span class=\"__1 _3\"></span>con<span class=\"__1 _3\"></span> car\u00e1cter general,<span class=\"__1 _3\"></span> en un plazo de <span class=\"__1 _3\"></span>5 a 10 a\u00f1os. El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>registra <span class=\"__1 _3\"></span>como <span class=\"__1 _c\"></span>un <span class=\"__1 _3\"></span>activo <span class=\"__1 _20\"></span>intangible <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>amortiz<span class=\"__1 _3\"></span>able <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>CO2 <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>recibe la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>Cementos. <span class=\"__1 _13\"></span>Los <span class=\"__1 _2d\"></span>derechos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>recibidos <span class=\"__1 _2d\"></span>gratuitamente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>conforme <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>correspondiente<span class=\"__1 _3\"></span>s planes <span class=\"__1 _6\"></span>nacionales <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>asignaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>precio <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _6\"></span>vigente <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se reciben, <span class=\"__1 _6\"></span>registrand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>subvenci\u00f3n <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mismo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe. <span class=\"__1 _6\"></span>De <span class=\"__1 _6\"></span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>opci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>permitida <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>or la <span class=\"__1 _13\"></span>normativa, <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>intangible <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>minora <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>subvenci\u00f3n <span class=\"__1 _2d\"></span>recibida. <span class=\"__1 _13\"></span>Como <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la escisi\u00f3n parcial <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciera (nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado origen al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento, a 31<span class=\"__1 _6\"></span> de diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024, esta casu\u00edsti<span class=\"__1 _3\"></span>ca ha dejado de ser ap<span class=\"__1 _3\"></span>licable en l<span class=\"__1 _3\"></span>os estados financier<span class=\"__1 _3\"></span>os del Gru<span class=\"__1 _3\"></span>po FCC.  d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Inmovilizado Ma<span class=\"__1 _3\"></span>terial  </span></span>El inmovilizado material se halla <span class=\"__1 _6\"></span>registrad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> su <span class=\"__1 _6\"></span>preci<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>coste,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>enos la <span class=\"__1 _6\"></span>amorti<span class=\"__1 _3\"></span>zaci\u00f3n acumulada y cualquier p\u00e9rdida <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> deterioro de <span class=\"__1 _6\"></span>valor reconocida. Asimismo se <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>cluye dentro <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>co<span class=\"__1 _3\"></span>ste de <span class=\"__1 _6\"></span>dichos<span class=\"__1 _3\"></span> inmovilizados <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>estimaci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>actual d<span class=\"__1 _3\"></span>e d<span class=\"__1 _3\"></span>esman<span class=\"__1 _3\"></span>telamiento o <span class=\"__1 _20\"></span>retiro de <span class=\"__1 _20\"></span>los elem<span class=\"__1 _3\"></span>entos <span class=\"__1 _3\"></span>afectos <span class=\"__1 _3\"></span>y, en <span class=\"__1 _14\"> </span>aquellos <span class=\"__1 _38\"> </span>casos <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _14\"> </span>sido <span class=\"__1 _38\"> </span>adquiridos <span class=\"__1 _14\"> </span>mediante <span class=\"__1 _14\"> </span>combinaciones <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>negocio, <span class=\"__1 _14\"> </span>se <span class=\"__1 _38\"> </span>registr<span class=\"__1 _3\"></span>an inicialmente al <span class=\"__1 _3\"></span>valor razonable en la f<span class=\"__1 _3\"></span>echa de adquisi<span class=\"__1 _3\"></span>ci\u00f3n. Las <span class=\"__1 _1a\"> </span>sociedades <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>inmovilizado <span class=\"__1 _1a\"> </span>siguiendo<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>lineal, <span class=\"__1 _1a\"> </span>distribuyendo <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>coste <span class=\"__1 _1a\"> </span>del mismo entre lo<span class=\"__1 _3\"></span>s siguientes a\u00f1<span class=\"__1 _3\"></span>os de vida \u00fatil esti<span class=\"__1 _3\"></span>mada: Bienes naturales y construcciones 25<span class=\"ls0_1\">-</span>100<span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas, maquinaria y elemen<span class=\"__1 _3\"></span>tos de transporte 5-<span class=\"ls5\">30</span> Mobiliario y utillaje 7-<span class=\"ls5\">12</span> Otro inmovilizado 5-<span class=\"ls5\">10</span> No <span class=\"__1 _13\"></span>obstante, <span class=\"__1 _13\"></span>pueden <span class=\"__1 _13\"></span>existir <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>caracterizan <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>tener <span class=\"__1 _13\"></span>un <span class=\"__1 _2d\"></span>periodo <span class=\"__1 _13\"></span>de vigencia <span class=\"__1 _7\"></span>inferior <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>vida <span class=\"__1 _7\"></span>\u00fatil <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>elementos <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>nmovilizado <span class=\"__1 _7\"></span>afectos <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>mismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cu<span class=\"__1 _3\"></span>yo <span class=\"__1 _7\"></span>caso <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e amortizan en funci<span class=\"__1 _3\"></span>\u00f3n de dicho per\u00ed<span class=\"__1 _3\"></span>odo de vigencia.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _22\"> </span><span class=\"fs8\">9 </span>Peri\u00f3dicamente se <span class=\"__1 _6\"></span>efect\u00faa una <span class=\"__1 _6\"></span>revisi\u00f3n <span class=\"__1 _6\"></span>del v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>residu<span class=\"__1 _3\"></span>al, <span class=\"__1 _6\"></span>vida \u00fatil <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>amortizaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _20\"></span>para <span class=\"__1 _c\"></span>garantizar <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>patr\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>amortizaci\u00f3n <span class=\"__1 _20\"></span>aplicado <span class=\"__1 _c\"></span>es <span class=\"__1 _20\"></span>coherente <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>ingresos<span class=\"__1 _3\"></span> derivados <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>explotaci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>inmovilizado <span class=\"__1 _2c\"> </span>material. <span class=\"__1 _14\"> </span>Dicha <span class=\"__1 _14\"> </span>revisi\u00f3n <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>realiza <span class=\"__1 _2c\"> </span>mediante <span class=\"__1 _14\"> </span>una evaluaci\u00f3n y un an\u00e1l<span class=\"__1 _3\"></span>isis t\u00e9c<span class=\"__1 _3\"></span>nico in situ, a<span class=\"__1 _3\"></span>tendiendo a su<span class=\"__1 _3\"></span>s condiciones actual<span class=\"__1 _3\"></span>es y estimand<span class=\"__1 _3\"></span>o la vida \u00fati<span class=\"__1 _20\"></span>l restante <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>cada <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vo en <span class=\"__1 _6\"></span>base a <span class=\"__1 _6\"></span>su capacidad <span class=\"__1 _6\"></span>de seguir aportando <span class=\"__1 _6\"></span>las funcionalidad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>para las que fueron <span class=\"__1 _6\"></span>definid<span class=\"__1 _3\"></span>os. P<span class=\"__1 _6\"></span>osteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>stos <span class=\"__1 _6\"></span>an\u00e1lisis internos <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>contras<span class=\"__1 _3\"></span>tan <span class=\"__1 _6\"></span>con terceros <span class=\"__1 _6\"></span>ajenos al <span class=\"__1 _6\"></span>Grupo, tales como los fabrican<span class=\"__1 _3\"></span>tes, instalad<span class=\"__1 _3\"></span>ores, etc. para ra<span class=\"__1 _3\"></span>tificar los mi<span class=\"__1 _3\"></span>smos. e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Inversion<span class=\"__1 _3\"></span>es inmobiliar<span class=\"__1 _3\"></span>ias </span></span>Se <span class=\"__1 _33\"> </span>consideran <span class=\"__1 _18\"> </span>inversiones <span class=\"__1 _18\"> </span>inmobiliarias <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>terrenos, <span class=\"__1 _18\"> </span>edificios <span class=\"__1 _18\"> </span>y <span class=\"__1 _33\"> </span>otras <span class=\"__1 _18\"> </span>construcciones <span class=\"__1 _33\"> </span>que <span class=\"__1 _18\"> </span>se mantienen <span class=\"__1 _20\"></span>bien para <span class=\"__1 _20\"></span>explotarlos <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>r\u00e9gimen<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>alquiler <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>bien <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>ener <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>plusval\u00eda en <span class=\"__1 _3\"></span>su <span class=\"__1 _20\"></span>venta como <span class=\"__1 _6\"></span>consecuencia de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>incrementos <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>produzcan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>futuro <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>respectiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>precios <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e mercado.  Las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>inmobiliari<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presentan <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>per\u00edod<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no son  objeto  de<span class=\"__1 _3\"></span>  amortizaci<span class=\"__1 _3\"></span>\u00f3n.  Los  beneficios<span class=\"__1 _3\"></span>  o  p\u00e9rd<span class=\"__1 _3\"></span>idas  derivados<span class=\"__1 _3\"></span>  de  las  vari<span class=\"__1 _20\"></span>acio<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span>  en  el <span class=\"__1 _32\"> </span>valor razonable <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>inmuebl<span class=\"__1 _3\"></span>es <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n, <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>incluyen <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>resultados <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>per\u00edodo <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>producen,<span class=\"__1 _3\"></span> registr\u00e1ndose <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"></span>ep\u00edgrafe <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cCambi<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>valor, <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>resultados <span class=\"__1 _1a\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>enajenaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2d\"> </span>del inmovilizado\u201d de l<span class=\"__1 _3\"></span>a cuenta d<span class=\"__1 _3\"></span>e p\u00e9rdidas y ganancias c<span class=\"__1 _3\"></span>onsol<span class=\"ff1_1\">idada adjunta.<span class=\"__1 _5f\"> </span></span><span class=\"ff1_1\"> <span class=\"__1 _3\"></span> </span>El Grupo determina<span class=\"__1 _3\"></span> peri\u00f3dicamente el valor razonabl<span class=\"__1 _3\"></span>e de las inversiones in<span class=\"__1 _3\"></span>mobiliarias de forma que,<span class=\"__1 _3\"></span> al <span class=\"__1 _2d\"></span>cierre <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>ejercicio, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>valor <span class=\"__1 _2d\"></span>razonable <span class=\"__1 _2d\"></span>refleja <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>condiciones <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>mercado <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>elementos <span class=\"__1 _2d\"> </span>de propiedades <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>dicha <span class=\"__1 _3\"></span>fecha. <span class=\"__1 _c\"></span>D<span class=\"__1 _6\"></span>icho<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>deter<span class=\"__1 _3\"></span>mina <span class=\"__1 _20\"></span>semestralmente <span class=\"__1 _c\"></span>tomando como valores de r<span class=\"__1 _3\"></span>eferencia<span class=\"__1 _3\"></span> las valoraciones reali<span class=\"__1 _3\"></span>zadas por expert<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s indep<span class=\"__1 _20\"></span>endientes.  La <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>(nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado lugar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>la baja en cuentas de la pr\u00e1<span class=\"__1 _3\"></span>ctica totalid<span class=\"__1 _3\"></span>ad de las inv<span class=\"__1 _3\"></span>ersiones inmobiliar<span class=\"__1 _3\"></span>ias del Gru<span class=\"__1 _3\"></span>po puesto que pertenec\u00ed<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span> a  la  actividad  Inmobiliaria.  De  formar  similar  el  resultado  derivad<span class=\"__1 _3\"></span>o  de  las  variaciones  de  valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>las <span class=\"__1 _18\"> </span>inversiones <span class=\"__1 _18\"> </span>inmobiliarias <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>la <span class=\"__1 _18\"> </span>actividad <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>inmobiliaria <span class=\"__1 _18\"> </span>hasta <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>fecha <span class=\"__1 _18\"> </span>de perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>citada <span class=\"__1 _38\"> </span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _38\"> </span><span class=\"ffc\">se <span class=\"__1 _14\"> </span>ha <span class=\"__1 _38\"> </span>traspasad<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>al <span class=\"__1 _14\"> </span>ep\u00edgrafe <span class=\"__1 _14\"> </span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span> </span></span>procedente de op<span class=\"__1 _3\"></span>eraciones interrumpid<span class=\"__1 _3\"></span>as neto de imp<span class=\"__1 _3\"></span>uestos<span class=\"ffc\">\u201d (nota 5).</span> f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Deterioro de valo<span class=\"__1 _3\"></span>r del inmovilizado<span class=\"__1 _3\"></span> intangible <span class=\"__1 _3\"></span>y material<span class=\"ff6\"> </span></span></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>utiliza <span class=\"__1 _6\"></span>tanto <span class=\"__1 _7\"></span>fuentes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>informaci\u00f3n <span class=\"__1 _6\"></span>internas <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>externas <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>evaluar <span class=\"__1 _6\"></span>posibles <span class=\"__1 _6\"></span>indicios de <span class=\"__1 _6\"></span>deterioro. <span class=\"__1 _6\"></span>Entre <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>fue<span class=\"__1 _3\"></span>ntes <span class=\"__1 _6\"></span>externas <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>consid<span class=\"__1 _3\"></span>eran <span class=\"__1 _6\"></span>disminuciones<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>mercado <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>all\u00e1<span class=\"__1 _20\"></span> del p<span class=\"__1 _3\"></span>aso del <span class=\"__1 _20\"></span>tiempo <span class=\"__1 _3\"></span>o us<span class=\"__1 _3\"></span>o n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rmal <span class=\"__1 _20\"></span>o posibles <span class=\"__1 _20\"></span>cambios f<span class=\"__1 _3\"></span>uturos adv<span class=\"__1 _3\"></span>ersos <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>entorno <span class=\"__1 _20\"></span>legal, econ\u00f3<span class=\"__1 _3\"></span>mico o tecnol\u00f3gico que <span class=\"__1 _6\"></span>pu<span class=\"__1 _3\"></span>diera poner de <span class=\"__1 _6\"></span>manifi<span class=\"__1 _20\"></span>esto <span class=\"__1 _6\"></span>una p\u00e9rdida del valor recuperable de sus <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>os. Por su <span class=\"__1 _6\"></span>parte, internamente el <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>eval\u00faa<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>si se <span class=\"__1 _6\"></span>ha producido <span class=\"__1 _6\"></span>un deterioro <span class=\"__1 _6\"></span>f\u00edsic<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>u obsolescencia de <span class=\"__1 _6\"></span>los<span class=\"__1 _20\"></span> activos, si la <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pia situaci\u00f3<span class=\"__1 _3\"></span>n futura puede llegar a <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>oducir un <span class=\"__1 _6\"></span>cambi<span class=\"__1 _3\"></span>o en el <span class=\"__1 _6\"></span>us<span class=\"__1 _3\"></span>o esperado del activo, por ejemplo si se <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>spera que el activo vaya a <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>tar ocioso durante un periodo de tiempo significativo o por la <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>ist<span class=\"__1 _3\"></span>encia de <span class=\"__1 _3\"></span>planes <span class=\"__1 _3\"></span>de reestructuraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>o si <span class=\"__1 _3\"></span>se dete<span class=\"__1 _3\"></span>cta que <span class=\"__1 _3\"></span>el rendimien<span class=\"__1 _20\"></span>to<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>del activ<span class=\"__1 _3\"></span>o es p<span class=\"__1 _3\"></span>eor de lo esperado.<span class=\"__1 _3\"></span> Los <span class=\"__1 _1a\"> </span>deterioros <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>reversiones <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>deterioro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>activos <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>imputan <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>result<span class=\"__1 _3\"></span>ados <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edgrafe \u201cDeterioro <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>enajenaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>inmovi<span class=\"__1 _3\"></span>lizado\u201d<span class=\"ff1_1\"> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>ganancias<span class=\"__1 _3\"></span> </span>consolidada adjunta.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">10<span class=\"ls0_1\"> </span></span>Para <span class=\"__1 _6\"></span>deter<span class=\"__1 _3\"></span>minar <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecuperable de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctivos <span class=\"__1 _6\"></span>sometid<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deteri<span class=\"__1 _3\"></span>oro, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>estima el <span class=\"__1 _6\"></span>valor actual <span class=\"__1 _3\"></span>de los <span class=\"__1 _20\"></span>flujos netos <span class=\"__1 _20\"></span>de caja origin<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>las Un<span class=\"__1 _20\"></span>idades Generadoras <span class=\"__1 _20\"></span>de Efectivo <span class=\"__1 _3\"></span>(UGE) <span class=\"__1 _20\"></span>a los qu<span class=\"__1 _20\"></span>e se <span class=\"__1 _6\"></span>asocian<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s mismos, exceptuando aquellos flujos <span class=\"__1 _6\"></span>relacionados con <span class=\"__1 _6\"></span>pag<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>o cobros <span class=\"__1 _6\"></span>de operaciones<span class=\"__1 _3\"></span> de financiaci\u00f3n y los pagos por el impuesto<span class=\"__1 _3\"></span> sobre los beneficios, as\u00ed como aqu\u00e9llo<span class=\"__1 _3\"></span>s que se deriven de<span class=\"__1 _3\"></span> mejoras <span class=\"__1 _20\"></span>o reforma<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>futuras <span class=\"__1 _3\"></span>previstas <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>citadas <span class=\"__1 _20\"></span>unidades <span class=\"__1 _3\"></span>generadoras <span class=\"__1 _20\"></span>de efe<span class=\"__1 _3\"></span>ctivo. Para actualizar los flujos <span class=\"__1 _6\"></span>de efectivo se utiliza una tasa <span class=\"__1 _6\"></span>de descuento antes de impuestos <span class=\"__1 _6\"></span>que incluy<span class=\"__1 _20\"></span>e las ev<span class=\"__1 _6\"></span>aluaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes actuales del <span class=\"__1 _6\"></span>mercad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>obre <span class=\"__1 _6\"></span>el valor temporal <span class=\"__1 _6\"></span>del dinero y <span class=\"__1 _6\"></span>los riesgos <span class=\"__1 _6\"></span>espec\u00edfic<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s de cada unidad generad<span class=\"__1 _3\"></span>ora de efectiv<span class=\"__1 _3\"></span>o. Los <span class=\"__1 _6\"></span>flujos de <span class=\"__1 _6\"></span>caja estimados <span class=\"__1 _6\"></span>se o<span class=\"__1 _6\"></span>bti<span class=\"__1 _20\"></span>enen <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>yec<span class=\"__1 _3\"></span>ciones realizadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Direcci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de cada <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>UGE <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>general <span class=\"__1 _13\"></span>utilizan <span class=\"__1 _13\"></span>periodos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cinco <span class=\"__1 _13\"></span>a\u00f1os, <span class=\"__1 _13\"></span>excepto <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>caracter\u00edsticas <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> negocio <span class=\"__1 _20\"></span>aconsejan <span class=\"__1 _c\"></span>periodos <span class=\"__1 _20\"></span>superiores <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>que <span class=\"__1 _c\"></span>incluyen <span class=\"__1 _20\"></span>tasas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>crecimiento <span class=\"__1 _20\"></span>apoyadas <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>diferentes planes <span class=\"__1 _39\"> </span>de <span class=\"__1 _39\"> </span>negocio <span class=\"__1 _39\"> </span>apr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bados, <span class=\"__1 _3a\"> </span>cuya <span class=\"__1 _39\"> </span>revisi\u00f3n <span class=\"__1 _3a\"> </span>se <span class=\"__1 _39\"> </span>realiza <span class=\"__1 _3a\"> </span>peri\u00f3dicamente, <span class=\"__1 _3a\"> </span>consider\u00e1ndose,<span class=\"__1 _3\"></span> generalmente,  t<span class=\"__1 _3\"></span>asas  de  c<span class=\"__1 _3\"></span>recimiento  cer<span class=\"__1 _3\"></span>o  para  aq<span class=\"__1 _3\"></span>uellos  per\u00edodos  q<span class=\"__1 _3\"></span>ue  se <span class=\"__1 _32\"> </span>sit\u00faen <span class=\"__1 _32\"> </span>m\u00e1s  all\u00e1  de <span class=\"__1 _32\"> </span>los ejercicios <span class=\"__1 _13\"></span>proyectados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cit<span class=\"__1 _6\"></span>ado<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>planes, <span class=\"__1 _2d\"></span>salvo <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>aquellos <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>excepcionales <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>las expectativas de <span class=\"__1 _6\"></span>crecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>futuro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las actividades que <span class=\"__1 _6\"></span>lleva a <span class=\"__1 _6\"></span>cabo <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>UGE<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>justifiq<span class=\"__1 _3\"></span>uen <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclusi\u00f3n<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>crecimiento. <span class=\"__1 _6\"></span>Adicional<span class=\"__1 _3\"></span>mente, <span class=\"__1 _6\"></span>hay <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>indicar <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>realizan <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>n\u00e1lisis <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sensibilidad en <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>crecimientos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ingresos, <span class=\"__1 _6\"></span>m\u00e1rgenes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>explotaci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>tasas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>descuento, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el fin de prever el i<span class=\"__1 _3\"></span>mpacto de futuros <span class=\"__1 _3\"></span>cambios en es<span class=\"__1 _3\"></span>tas variables. Los flujos de las UGE si<span class=\"__1 _3\"></span>tuadas en el ex<span class=\"__1 _3\"></span>tranjero se calcu<span class=\"__1 _3\"></span>lan en la mon<span class=\"__1 _3\"></span>eda funcional de dichas un<span class=\"__1 _3\"></span>idades<span class=\"__1 _3\"></span> generadoras <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>efectivo <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>se actualizan <span class=\"__1 _20\"></span>mediante tasa<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>e descuent<span class=\"__1 _3\"></span>o qu<span class=\"__1 _3\"></span>e toman <span class=\"__1 _20\"></span>en consideraci<span class=\"__1 _3\"></span>\u00f3n las<span class=\"__1 _20\"></span> primas de riesgo corr<span class=\"__1 _3\"></span>espondientes a cada <span class=\"__1 _3\"></span>moneda. El valor actual de los fluj<span class=\"__1 _3\"></span>os netos as\u00ed obtenidos s<span class=\"__1 _20\"></span>e convierte al tip<span class=\"__1 _3\"></span>o de cambio de cierr<span class=\"__1 _3\"></span>e correspondien<span class=\"__1 _3\"></span>te a cada <span class=\"__1 _3\"></span>moneda.<span class=\"__1 _5f\"> </span> g)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Arrendamientos </span></span>Para <span class=\"__1 _20\"></span>estimar <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>duraci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>contrato <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>consideran <span class=\"__1 _20\"></span>aquellas <span class=\"__1 _20\"></span>pr\u00f3rrogas <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>espera <span class=\"__1 _3\"></span>razonablem<span class=\"__1 _3\"></span>ente se <span class=\"__1 _2d\"></span>van <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"></span>producir <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>periodo <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>arrendatario <span class=\"__1 _13\"></span>espera <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>rescindir <span class=\"__1 _13\"></span>el <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>(si <span class=\"__1 _1a\"> </span>tiene<span class=\"__1 _3\"></span> potestad <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>hacerlo), <span class=\"__1 _20\"></span>no <span class=\"__1 _c\"></span>teniendo <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>cuenta <span class=\"__1 _20\"></span>\u00fanicamen<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>plazo <span class=\"__1 _20\"></span>m\u00ednimo <span class=\"__1 _c\"></span>establecido <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>contrato, sino <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>estima <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>plazo <span class=\"__1 _13\"></span>durant<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>arrendatario <span class=\"__1 _13\"></span>espera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>seguir\u00e1 <span class=\"__1 _13\"></span>utilizando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo<span class=\"__1 _3\"></span> subyacente <span class=\"__1 _7\"></span>ate<span class=\"__1 _6\"></span>nd<span class=\"__1 _3\"></span>iendo <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>circun<span class=\"__1 _3\"></span>stancias <span class=\"__1 _13\"></span>parti<span class=\"__1 _3\"></span>culares. <span class=\"__1 _13\"></span>Para <span class=\"__1 _7\"></span>determinar <span class=\"__1 _7\"></span>si <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>espera <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>va <span class=\"__1 _13\"></span>a producir <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>pr\u00f3rroga, <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>tienen <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _c\"></span>los <span class=\"__1 _3\"></span>incentiv<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>econ\u00f3micos <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>pueda <span class=\"__1 _20\"></span>tener <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>arrendatario para <span class=\"__1 _3\"></span>prorrogar<span class=\"__1 _3\"></span> el<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>contrato, <span class=\"__1 _20\"></span>contemplando <span class=\"__1 _20\"></span>factores tal<span class=\"__1 _20\"></span>es como <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>existencia <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>con<span class=\"__1 _3\"></span>diciones <span class=\"__1 _3\"></span>ventajosas<span class=\"__1 _3\"></span> a <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>mercado <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pr\u00f3rr<span class=\"__1 _3\"></span>oga, <span class=\"__1 _7\"></span>si <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>arrendatario <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>incurrido <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>costes <span class=\"__1 _7\"></span>significativos <span class=\"__1 _7\"></span>para adaptar el activo <span class=\"__1 _6\"></span>sub<span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>acen<span class=\"__1 _3\"></span>te a <span class=\"__1 _6\"></span>sus necesida<span class=\"__1 _3\"></span>des que deber\u00eda volver a <span class=\"__1 _6\"></span>realizar en caso de contratar un nuevo arrendamiento, la <span class=\"__1 _6\"></span>existencia<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ostes de <span class=\"__1 _6\"></span>ter<span class=\"__1 _20\"></span>minaci\u00f3n <span class=\"__1 _6\"></span>del co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>trato en <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span> prorrogarlo o <span class=\"__1 _6\"></span>la importancia del <span class=\"__1 _6\"></span>activo para <span class=\"__1 _6\"></span>el arrendatario, especialmente si <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>un activo <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>pecializado  <span class=\"__1 _6\"></span>del que no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>pueda <span class=\"__1 _13\"></span>disp<span class=\"__1 _3\"></span>oner <span class=\"__1 _13\"></span>f\u00e1cil<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mercado. <span class=\"__1 _13\"></span>Adicional<span class=\"__1 _3\"></span>mente, <span class=\"__1 _13\"></span>ta<span class=\"__1 _3\"></span>mbi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>tienen <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cuenta<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os antecedentes sobre<span class=\"__1 _3\"></span> el periodo d<span class=\"__1 _3\"></span>e utilizaci\u00f3n en <span class=\"__1 _3\"></span>el pasado de d<span class=\"__1 _3\"></span>eterminados acti<span class=\"__1 _3\"></span>vos. La <span class=\"__1 _3\"></span>pr\u00e1ctica <span class=\"__1 _20\"></span>totalidad <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>en l<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>que el<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _3\"></span>act\u00faa <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>arrendador, <span class=\"__1 _20\"></span>que se<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>llevan a<span class=\"__1 _20\"></span> cabo<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>may<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mobiliaria, <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>clasifican <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _6\"></span>arrendamien<span class=\"__1 _3\"></span>tos <span class=\"__1 _6\"></span>operati<span class=\"__1 _3\"></span>vos, <span class=\"__1 _6\"></span>puesto<span class=\"__1 _20\"></span> que <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>transfieren <span class=\"__1 _13\"></span>sust<span class=\"__1 _3\"></span>ancialmente <span class=\"__1 _7\"></span>todos <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>riesgos <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>inherentes <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ropiedad <span class=\"__1 _7\"></span>del activo. <span class=\"__1 _2d\"></span>El <span class=\"__1 _2d\"> </span>ingreso <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>genera <span class=\"__1 _1a\"> </span>el<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>contrato <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>contabiliza <span class=\"__1 _2d\"></span>linealmente <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>lo <span class=\"__1 _2d\"> </span>largo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>duraci\u00f3n <span class=\"__1 _2d\"></span>del<span class=\"__1 _3\"></span> contrato y se incluye c<span class=\"__1 _3\"></span>omo ingresos en la cuenta de p\u00e9<span class=\"__1 _3\"></span>rdidas y ganancias en la me<span class=\"__1 _3\"></span>dida que tiene una<span class=\"__1 _3\"></span> naturaleza <span class=\"__1 _20\"></span>operativa. <span class=\"__1 _20\"></span>Los c<span class=\"__1 _3\"></span>ostes <span class=\"__1 _3\"></span>directos<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>se in<span class=\"__1 _3\"></span>curren <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>firma d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>un con<span class=\"__1 _3\"></span>trato <span class=\"__1 _20\"></span>de arr<span class=\"__1 _3\"></span>endamient<span class=\"__1 _3\"></span>o se <span class=\"__1 _1a\"> </span>incorporan <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>mayor <span class=\"__1 _1a\"> </span>valor <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>activo <span class=\"__1 _1a\"> </span>arrendad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>periodo <span class=\"__1 _2d\"> </span>de arrendamiento <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mismo <span class=\"__1 _13\"></span>cri<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>ri<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>ingres<span class=\"__1 _3\"></span>os. <span class=\"__1 _13\"></span>Los <span class=\"__1 _7\"></span>pagos <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nting<span class=\"__1 _3\"></span>entes <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>omo ingresos en el p<span class=\"__1 _3\"></span>eriodo que se devengan<span class=\"__1 _3\"></span>.<span class=\"__1 _5f\"> </span> <span class=\"__1 _8\"> </span><span class=\"ff5\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">11<span class=\"ls0_1\"> </span></span>Como <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>escisi\u00f3n <span class=\"__1 _20\"></span>financiera <span class=\"__1 _c\"></span>parcial <span class=\"__1 _c\"></span>(nota <span class=\"__1 _20\"></span>2) <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>ha <span class=\"__1 _c\"></span>dado <span class=\"__1 _20\"></span>lugar <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>Inmocemento,<span class=\"__1 _3\"></span> los <span class=\"__1 _2f\"> </span>in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _35\"> </span>recibidos<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>como <span class=\"__1 _2f\"> </span>arrend<span class=\"__1 _3\"></span>ador <span class=\"__1 _35\"> </span>por <span class=\"__1 _35\"> </span>la <span class=\"__1 _2f\"> </span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>Inmobiliaria <span class=\"__1 _35\"> </span>hasta <span class=\"__1 _35\"> </span>la <span class=\"__1 _2f\"> </span>fecha <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>su<span class=\"__1 _3\"></span> perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>han <span class=\"__1 _1a\"> </span>registrado <span class=\"__1 _1a\"> </span>dentro <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _1a\"> </span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _1a\"> </span>procedente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de </span>operaciones interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as neto de impu<span class=\"__1 _3\"></span>estos<span class=\"ffc\">\u201d (nota <span class=\"__1 _3\"></span>5)<span class=\"ff1_1\">.</span></span><span class=\"ffc\"><span class=\"ff1_1\"> </span></span>h)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Inversiones conta<span class=\"__1 _3\"></span>bilizadas a<span class=\"__1 _3\"></span>plicando el m\u00e9to<span class=\"__1 _3\"></span>do de la p<span class=\"__1 _3\"></span>articipaci\u00f3n </span></span>Las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>someten <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>deteri<span class=\"__1 _3\"></span>oro <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>cuando <span class=\"__1 _7\"></span>haya <span class=\"__1 _6\"></span>indicios <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>que puedan poner <span class=\"__1 _6\"></span>de manifiesto una <span class=\"__1 _6\"></span>dis<span class=\"__1 _3\"></span>minuci\u00f3n del valor <span class=\"__1 _6\"></span>recuperable<span class=\"__1 _3\"></span> por <span class=\"__1 _6\"></span>debaj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or en <span class=\"__1 _6\"></span>libros de la inversi\u00f3n, para <span class=\"__1 _3\"></span>ello se utili<span class=\"__1 _3\"></span>zan tanto fuentes<span class=\"__1 _3\"></span> internas como e<span class=\"__1 _3\"></span>xternas.<span class=\"__1 _5f\"> </span>i)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Activo<span class=\"__1 _3\"></span>s financieros </span></span>Todas <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>adquisiciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>ventas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>financiero<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>registran <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la operaci\u00f3n.<span class=\"ff5\"> </span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>gestiona <span class=\"__1 _20\"></span>sus ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> el <span class=\"__1 _20\"></span>fin de<span class=\"__1 _20\"></span> obtener<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>flujos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>efectivo <span class=\"__1 _20\"></span>contractuales, <span class=\"__1 _20\"></span>por lo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>ora <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>coste <span class=\"__1 _c\"></span>amortizado. <span class=\"__1 _20\"></span>Como <span class=\"__1 _c\"></span>excepci\u00f3n <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>lo <span class=\"__1 _3\"></span>anterior <span class=\"__1 _c\"></span>se\u00f1alar que el Grupo valora d<span class=\"__1 _3\"></span>eterminados acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os fin<span class=\"__1 _3\"></span>ancieros a valor raz<span class=\"__1 _3\"></span>onable en los si<span class=\"__1 _3\"></span>guientes casos: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _2d\"></span>con <span class=\"__1 _2d\"></span>cambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados: <span class=\"__1 _2d\"></span>Dentro <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>esta <span class=\"__1 _2d\"></span>categor\u00eda <span class=\"__1 _13\"></span>se </span></span>incluyen los derivad<span class=\"__1 _3\"></span>os que no cumplen las condici<span class=\"__1 _3\"></span>ones para considerars<span class=\"__1 _3\"></span>e como de cobertura<span class=\"__1 _3\"></span>, los activos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>normas <span class=\"__1 _20\"></span>establezcan <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>deben <span class=\"__1 _20\"></span>valorarse <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>cargo a <span class=\"__1 _13\"></span>resultados, <span class=\"__1 _13\"></span>tales <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>contraprestaciones <span class=\"__1 _7\"></span>contingentes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>combinacion<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negocios <span class=\"__1 _7\"></span>y aquellos activos financi<span class=\"__1 _20\"></span>eros que de valorarse de otra form<span class=\"__1 _3\"></span>a generar\u00edan una asi<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>tr\u00eda contable.<span class=\"__1 _5f\"> </span>-<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Activos <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>otro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _6\"></span>global: <span class=\"__1 _7\"></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>valora <span class=\"__1 _6\"></span>sus </span></span>participaciones <span class=\"__1 _3\"></span>en socieda<span class=\"__1 _3\"></span>des en <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>no ostenta c<span class=\"__1 _3\"></span>ontrol, contr<span class=\"__1 _3\"></span>ol conjunto ni <span class=\"__1 _20\"></span>ejerce influencia significativa al val<span class=\"__1 _3\"></span>or razonab<span class=\"__1 _3\"></span>le con cargo a reser<span class=\"__1 _3\"></span>vas. En los activos que se valoran al <span class=\"__1 _6\"></span>coste<span class=\"__1 _3\"></span> amortizado, se registra una p\u00e9rdida por deterioro si en la <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>echa<span class=\"__1 _3\"></span> de cierre de los<span class=\"__1 _3\"></span> estados fin<span class=\"__1 _20\"></span>anciero<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> se determina<span class=\"__1 _3\"></span> que se incurrir<span class=\"__1 _3\"></span>\u00e1 en p\u00e9rdidas <span class=\"__1 _3\"></span>crediticias a l<span class=\"__1 _3\"></span>o largo de<span class=\"__1 _3\"></span> toda su <span class=\"__1 _20\"></span>vida. Es <span class=\"__1 _20\"></span>decir, las <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>por det<span class=\"__1 _3\"></span>erioro s<span class=\"__1 _20\"></span>e registran <span class=\"__1 _20\"></span>inmediatamente cu<span class=\"__1 _3\"></span>ando <span class=\"__1 _3\"></span>existe <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> cr\u00e9dito. <span class=\"__1 _20\"></span>Se <span class=\"__1 _20\"></span>entiende <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>cr\u00e9dito <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>partes <span class=\"__1 _20\"></span>del in<span class=\"__1 _3\"></span>strumento <span class=\"__1 _c\"></span>financiero pueda causar una p\u00e9rdid<span class=\"__1 _3\"></span>a financiera a la <span class=\"__1 _3\"></span>otra parte si i<span class=\"__1 _3\"></span>ncumple una oblig<span class=\"__1 _3\"></span>aci\u00f3n.<span class=\"__1 _5f\"> </span>Los <span class=\"__1 _7\"></span>derechos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>origen <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>servicios <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>coste amortizado. Las <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>cobrar <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>deudores <span class=\"__1 _7\"></span>comercial<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>propias <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>tr\u00e1fico <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>registran por su valor nominal, dad<span class=\"__1 _20\"></span>o que su vencimiento es en g<span class=\"__1 _3\"></span>eneral inferi<span class=\"__1 _3\"></span>or a doce meses, corregido por las<span class=\"__1 _20\"></span> p\u00e9rdidas <span class=\"__1 _6\"></span>crediticias esperadas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>largo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>vida. <span class=\"__1 _7\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cobrar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>o superior a doce <span class=\"__1 _3\"></span>meses, se v<span class=\"__1 _3\"></span>aloran por su valor<span class=\"__1 _3\"></span> actual.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"></span>necesidades <span class=\"__1 _13\"></span>coyunturales <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>tesorer\u00eda <span class=\"__1 _2d\"></span>realiza <span class=\"__1 _2d\"></span>cesiones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>cr\u00e9ditos <span class=\"__1 _2d\"></span>de clientes <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>entidades <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>ancieras, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>nota <span class=\"__1 _7\"></span>16.a) <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>nform<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>citadas <span class=\"__1 _7\"></span>cesiones <span class=\"__1 _7\"></span>de cr\u00e9dito. Estas op<span class=\"__1 _3\"></span>eraciones devengan int<span class=\"__1 _3\"></span>ereses en la<span class=\"__1 _3\"></span>s condiciones habitu<span class=\"__1 _3\"></span>ales del merc<span class=\"__1 _3\"></span>ado y la gesti<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>siguen <span class=\"__1 _6\"></span>realizando <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _7\"></span>asociados <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>dicha <span class=\"__1 _6\"></span>gesti\u00f3n son residuales.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">12<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _33\"> </span>la <span class=\"__1 _35\"> </span>medida <span class=\"__1 _35\"> </span>que <span class=\"__1 _35\"> </span>mediante <span class=\"__1 _33\"> </span>estas <span class=\"__1 _33\"> </span>v<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>tas <span class=\"__1 _33\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _33\"> </span>cesiones <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>derechos <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>cobro <span class=\"__1 _35\"> </span>se <span class=\"__1 _35\"> </span>transmiten<span class=\"__1 _3\"></span> sustancialmente <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s riesgos <span class=\"__1 _6\"></span>y beneficios <span class=\"__1 _6\"></span>inherent<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>a las <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>a cobrar, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>control sobre \u00e9stas, sin que existan pact<span class=\"__1 _20\"></span>os de recompra suscritos entre las sociedades del Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> y las<span class=\"__1 _3\"></span> entidades de<span class=\"__1 _3\"></span> cr\u00e9dito <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>han <span class=\"__1 _2d\"></span>adquirido <span class=\"__1 _2d\"> </span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span>ctivos <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>\u00e9stas <span class=\"__1 _2d\"> </span>pueden <span class=\"__1 _1a\"> </span>dispon<span class=\"__1 _3\"></span>er <span class=\"__1 _1a\"> </span>libr<span class=\"__1 _3\"></span>emente <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>activos<span class=\"__1 _20\"></span> adquiridos <span class=\"__1 _7\"></span>sin <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>puedan <span class=\"__1 _7\"></span>limitar <span class=\"__1 _13\"></span>en <span class=\"__1 _6\"></span>modo <span class=\"__1 _13\"></span>alguno <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>citado <span class=\"__1 _13\"></span>der<span class=\"__1 _3\"></span>echo, <span class=\"__1 _7\"></span>las citadas <span class=\"__1 _6\"></span>ventas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>cesiones <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>abilizan <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>sin <span class=\"__1 _6\"></span>recurso. <span class=\"__1 _7\"></span>Consecuentement<span class=\"__1 _3\"></span>e, <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>los criterios <span class=\"__1 _7\"></span>establecidos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>NII<span class=\"__1 _3\"></span>F, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>dan <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>balance <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidado <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>saldos <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>brar <span class=\"__1 _7\"></span>de deudores cedidos o<span class=\"__1 _3\"></span> vendidos en las c<span class=\"__1 _3\"></span>ondiciones indic<span class=\"__1 _3\"></span>adas. j)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Exis<span class=\"__1 _6\"></span>ten<span class=\"__1 _20\"></span>c<span class=\"__1 _6\"></span>ias </span></span>Las exist<span class=\"__1 _3\"></span>encias se<span class=\"__1 _3\"></span> valoran <span class=\"__1 _20\"></span>al preci<span class=\"__1 _3\"></span>o medio <span class=\"__1 _3\"></span>de ad<span class=\"__1 _3\"></span>quisici\u00f3n <span class=\"__1 _20\"></span>o al cost<span class=\"__1 _3\"></span>e medi<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>produ<span class=\"__1 _3\"></span>cci\u00f3n, aplic\u00e1nd<span class=\"__1 _3\"></span>ose las <span class=\"__1 _13\"></span>correcciones <span class=\"__1 _13\"></span>valorati<span class=\"__1 _3\"></span>vas <span class=\"__1 _13\"></span>necesarias <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>adecuar <span class=\"__1 _13\"></span>dichos <span class=\"__1 _13\"></span>valores <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>realizable <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>\u00e9ste<span class=\"__1 _3\"></span> fuera inferior. En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>inmobiliaria <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _32\"> </span>se <span class=\"__1 _1a\"> </span>consideran <span class=\"__1 _1a\"> </span>existencias <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>terrenos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>so<span class=\"__1 _6\"></span>lare<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como promociones en <span class=\"__1 _3\"></span>curso e <span class=\"__1 _3\"></span>inmuebles <span class=\"__1 _20\"></span>terminados que s<span class=\"__1 _3\"></span>e mantienen <span class=\"__1 _3\"></span>para su <span class=\"__1 _3\"></span>venta <span class=\"__1 _3\"></span>o para su <span class=\"__1 _20\"></span>integraci\u00f3n en <span class=\"__1 _14\"> </span>una <span class=\"__1 _2c\"> </span>promoci\u00f3n <span class=\"__1 _14\"> </span>inmobiliar<span class=\"__1 _3\"></span>ia. <span class=\"__1 _2c\"> </span>L<span class=\"__1 _6\"></span>os  te<span class=\"__1 _6\"></span>rren<span class=\"__1 _3\"></span>os <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>solares <span class=\"__1 _14\"> </span>se <span class=\"__1 _2c\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oran <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>precio <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>adquisici\u00f3n, incrementado <span class=\"__1 _20\"></span>por cualquie<span class=\"__1 _20\"></span>r coste d<span class=\"__1 _20\"></span>e urbanizaci\u00f3n,<span class=\"__1 _3\"></span> as\u00ed <span class=\"__1 _20\"></span>como o<span class=\"__1 _3\"></span>tros <span class=\"__1 _3\"></span>gastos <span class=\"__1 _3\"></span>relaci<span class=\"__1 _3\"></span>onados c<span class=\"__1 _3\"></span>on su <span class=\"__1 _20\"></span>compra<span class=\"__1 _3\"></span> (impuesto <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>transmisiones <span class=\"__1 _2d\"></span>patrimoniales,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>registro, <span class=\"__1 _2d\"></span>etc.) <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _2d\"> </span>financieros <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>su financiaci\u00f3n durante<span class=\"__1 _3\"></span> la ejecuci\u00f3n de<span class=\"__1 _3\"></span> las obras, o a su i<span class=\"__1 _3\"></span>mporte recuperab<span class=\"__1 _3\"></span>le si \u00e9ste<span class=\"__1 _3\"></span> fuera menor. Se <span class=\"__1 _6\"></span>consideran <span class=\"__1 _6\"></span>promocione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>curso <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _6\"></span>incurridos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>promocione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>inmobiliarias, <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>mismas, <span class=\"__1 _13\"></span>cuya <span class=\"__1 _13\"></span>const<span class=\"__1 _3\"></span>rucci\u00f3n <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>finalizado <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fe<span class=\"__1 _3\"></span>cha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ci<span class=\"__1 _3\"></span>erre <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>cos<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> aquellas promocion<span class=\"__1 _3\"></span>es inmobiliar<span class=\"__1 _3\"></span>ias ya finalizadas se<span class=\"__1 _3\"></span> clasifica como pr<span class=\"__1 _3\"></span>oductos termin<span class=\"__1 _3\"></span>ados.<span class=\"__1 _5f\"> </span>Se registra d<span class=\"__1 _3\"></span>eterioro d<span class=\"__1 _20\"></span>e los terren<span class=\"__1 _3\"></span>os y solar<span class=\"__1 _3\"></span>es, las p<span class=\"__1 _3\"></span>romocion<span class=\"__1 _3\"></span>es inmobiliarias <span class=\"__1 _20\"></span>en curso y <span class=\"__1 _3\"></span>los product<span class=\"__1 _3\"></span>os terminados <span class=\"__1 _1a\"> </span>cuando  su <span class=\"__1 _1a\"> </span>valor  neto<span class=\"__1 _3\"></span>  de <span class=\"__1 _1a\"> </span>realizaci\u00f3n <span class=\"__1 _32\"> </span>es <span class=\"__1 _1a\"> </span>inferior  a <span class=\"__1 _1a\"> </span>su  valor <span class=\"__1 _1a\"> </span>en  libros <span class=\"__1 _1a\"> </span>(nota  15).  Par<span class=\"__1 _3\"></span>a determinar  el  valor  neto  de  realizaci\u00f3n,  el  Grupo  utiliza  las  tasaciones  realizad<span class=\"__1 _3\"></span>as  por  expertos independientes. Se toman princip<span class=\"__1 _3\"></span>almente como base las referencias del mercado finalista, mediante<span class=\"__1 _3\"></span> el <span class=\"__1 _7\"></span>c\u00e1lculo <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>residual <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>suelo <span class=\"__1 _6\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mercado <span class=\"__1 _6\"></span>existente <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>calidad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se ubican <span class=\"__1 _13\"></span>y, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>caso, <span class=\"__1 _13\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>recibido <span class=\"__1 _7\"></span>ofertas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>compra,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>u<span class=\"__1 _20\"></span>tilizado <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tales<span class=\"__1 _3\"></span> ofertas para su val<span class=\"__1 _3\"></span>oraci\u00f3n. La <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>(nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado lugar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>la baja en <span class=\"__1 _1a\"> </span>cuenta<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"> </span>ex<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>tencias <span class=\"__1 _2d\"> </span>inmobiliarias <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>pert<span class=\"__1 _3\"></span>enec\u00edan <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>actividad <span class=\"__1 _2d\"> </span>Inmobiliaria. <span class=\"__1 _1a\"> </span>De <span class=\"__1 _1a\"> </span>f<span class=\"__1 _3\"></span>orma similar el <span class=\"__1 _6\"></span>resultad<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>derivado de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> do<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>aci\u00f3n o <span class=\"__1 _6\"></span>rever<span class=\"__1 _3\"></span>si\u00f3n de <span class=\"__1 _6\"></span>deteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ros de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> existencias inmobiliarias de  la <span class=\"__1 _1a\"> </span>actividad  de <span class=\"__1 _1a\"> </span>inmobiliaria <span class=\"__1 _1a\"> </span>hasta  la  fecha <span class=\"__1 _1a\"> </span>de  perfecci<span class=\"__1 _3\"></span>onamient<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>de  la <span class=\"__1 _32\"> </span>citada <span class=\"__1 _1a\"> </span>escisi\u00f3n  se  h<span class=\"__1 _3\"></span>a traspasado <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultado <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>procedente <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>operaciones <span class=\"__1 _13\"></span>interrumpidas <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de impuestos\u201d (nota <span class=\"__1 _3\"></span>5<span class=\"ff1_1 ls17\">).<span class=\"ls0_1\"> </span></span>Los bienes recibidos por <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>obro de cr\u00e9dito, <span class=\"__1 _6\"></span>a cambi<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>obra ejecutada o a ejecutar, se v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oran por el importe que figuraba registrad<span class=\"__1 _3\"></span>o el cr\u00e9dito correspondiente<span class=\"__1 _3\"></span> al bien recibido, o al coste de producci\u00f3n<span class=\"__1 _3\"></span> o valor neto reali<span class=\"__1 _3\"></span>zable, el <span class=\"__1 _3\"></span>menor.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">13<span class=\"ls0_1\"> </span></span>k)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Moneda extran<span class=\"__1 _3\"></span>jera </span></span>k.1) Diferencias de<span class=\"__1 _3\"></span> conversi\u00f3n La <span class=\"__1 _13\"></span>conversi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>as <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>extranjeras <span class=\"__1 _13\"></span>expresadas <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>otra<span class=\"__1 _3\"></span> moneda distin<span class=\"__1 _3\"></span>ta al<span class=\"__1 _3\"></span> eur<span class=\"__1 _3\"></span>o se <span class=\"__1 _20\"></span>ha realizado, en<span class=\"__1 _3\"></span> general,<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>eg\u00fan <span class=\"__1 _3\"></span>el tip<span class=\"__1 _3\"></span>o de ca<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>de ci<span class=\"__1 _20\"></span>erre a excepci<span class=\"__1 _3\"></span>\u00f3n de: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Capital y reservas<span class=\"__1 _3\"></span> que se han con<span class=\"__1 _3\"></span>vertido a los tipos<span class=\"__1 _3\"></span> de cambio hist\u00f3ri<span class=\"__1 _3\"></span>cos. </span></span>-<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _2d\"> </span>partidas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>cuenta <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>resultados <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>socie<span class=\"__1 _3\"></span>dades <span class=\"__1 _2d\"> </span>extranjeras <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"></span>han <span class=\"__1 _2d\"> </span>convertido </span></span>aplicando en general l<span class=\"__1 _3\"></span>os tipos de ca<span class=\"__1 _3\"></span>mbio diarios o medios cuand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> no es p<span class=\"__1 _3\"></span>osible ut<span class=\"__1 _3\"></span>ilizar el diario. Las <span class=\"__1 _20\"></span>diferencias <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>conversi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>extranjeras <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>per\u00edmetro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>consolidaci\u00f3n, <span class=\"__1 _20\"></span>generadas<span class=\"__1 _3\"></span> por aplicaci<span class=\"__1 _3\"></span>\u00f3n del <span class=\"__1 _3\"></span>m\u00e9todo <span class=\"__1 _3\"></span>del tipo <span class=\"__1 _3\"></span>de ca<span class=\"__1 _3\"></span>mbio d<span class=\"__1 _3\"></span>e cierre, <span class=\"__1 _3\"></span>se inclu<span class=\"__1 _3\"></span>yen en <span class=\"__1 _3\"></span>el patri<span class=\"__1 _3\"></span>monio n<span class=\"__1 _3\"></span>eto del b<span class=\"__1 _3\"></span>alance consolidado adjunt<span class=\"__1 _3\"></span>o, tal como se<span class=\"__1 _3\"></span> muestra en el estad<span class=\"__1 _3\"></span>o de cambios <span class=\"__1 _3\"></span>en el patri<span class=\"__1 _3\"></span>monio neto adjunto. k.2) Diferencias de<span class=\"__1 _3\"></span> cambio<span class=\"ffd\"> </span>Los saldos de las cuentas a cobrar y <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> pagar de partidas monetarias en moneda extranjera se valora<span class=\"__1 _3\"></span>n en <span class=\"__1 _7\"></span>euros <span class=\"__1 _6\"></span>mediante <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>tipos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>vigor <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>situaci\u00f3n consolidado, <span class=\"__1 _2d\"> </span>imput\u00e1ndose <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>diferencias<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>generan <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>resultados, <span class=\"__1 _2d\"> </span>salvo <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>lo <span class=\"__1 _1a\"> </span>rela<span class=\"__1 _3\"></span>tivo <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> anticipos, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>al<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>considera<span class=\"__1 _3\"></span>rse <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>artidas <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>monetarias, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>mantienen <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onvertida<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>al <span class=\"__1 _6\"></span>tipo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cambio que exist\u00eda en el <span class=\"__1 _3\"></span>momento de la transa<span class=\"__1 _3\"></span>cci\u00f3n. Las diferencias <span class=\"__1 _20\"></span>que se prod<span class=\"__1 _3\"></span>ucen com<span class=\"__1 _3\"></span>o conse<span class=\"__1 _3\"></span>cuencia d<span class=\"__1 _3\"></span>e las flu<span class=\"__1 _3\"></span>ctuaciones <span class=\"__1 _3\"></span>en l<span class=\"__1 _3\"></span>os ti<span class=\"__1 _3\"></span>pos de <span class=\"__1 _3\"></span>cambio <span class=\"__1 _3\"></span>entre el <span class=\"__1 _6\"></span>moment<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>del cobro <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>pa<span class=\"__1 _20\"></span>go<span class=\"__1 _6\"></span> y <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha en <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se realizaron <span class=\"__1 _6\"></span>las operaciones o<span class=\"__1 _6\"></span> se <span class=\"__1 _6\"></span>actualiz\u00f3 su <span class=\"__1 _6\"></span>valor,<span class=\"__1 _3\"></span> se imputan a los r<span class=\"__1 _3\"></span>esultados del ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. Por <span class=\"__1 _2d\"></span>otra <span class=\"__1 _2d\"></span>parte, <span class=\"__1 _2d\"></span>aquellas <span class=\"__1 _13\"></span>diferencias <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>cambio <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"> </span>produzcan <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"> </span>de inversiones <span class=\"__1 _20\"></span>en sociedad<span class=\"__1 _3\"></span>es <span class=\"__1 _20\"></span>extranjeras, n<span class=\"__1 _3\"></span>ominadas <span class=\"__1 _20\"></span>tanto <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>inversi\u00f3n <span class=\"__1 _20\"></span>como l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>en la<span class=\"__1 _20\"></span> misma<span class=\"__1 _3\"></span> divisa, <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>reconocen <span class=\"__1 _2c\"> </span>directamente  en <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>patrimonio  neto <span class=\"__1 _2c\"> </span>co<span class=\"__1 _6\"></span>mo <span class=\"__1 _2c\"> </span>diferencias<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>conversi\u00f3n <span class=\"__1 _2c\"> </span>que compensan el efe<span class=\"__1 _3\"></span>cto de la d<span class=\"__1 _3\"></span>iferencia de conversi<span class=\"__1 _3\"></span>\u00f3n a euros d<span class=\"__1 _3\"></span>e la sociedad<span class=\"__1 _3\"></span> extranjera. l)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Instru<span class=\"__1 _3\"></span>mentos de patr<span class=\"__1 _3\"></span>imonio </span></span>Los <span class=\"__1 _2d\"></span>instrumentos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>o <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>registran <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>importe <span class=\"__1 _13\"></span>recibido, <span class=\"__1 _13\"></span>neto <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>costes directos de emisi\u00f3n.<span class=\"__1 _3\"></span> Las <span class=\"__1 _33\"> </span>acciones <span class=\"__1 _18\"> </span>propias <span class=\"__1 _18\"> </span>adquiridas <span class=\"__1 _18\"> </span>por <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>Sociedad <span class=\"__1 _18\"> </span>Dominante <span class=\"__1 _18\"> </span>se <span class=\"__1 _33\"> </span>registran <span class=\"__1 _38\"> </span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>valor <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>la contraprestaci\u00f3n <span class=\"__1 _13\"></span>entregada, <span class=\"__1 _13\"></span>directamente <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>menor <span class=\"__1 _13\"></span>valor <span class=\"__1 _2d\"> </span>del <span class=\"__1 _2d\"></span>patrimonio <span class=\"__1 _13\"></span>neto. <span class=\"__1 _2d\"></span>Los <span class=\"__1 _13\"></span>resultados derivados de<span class=\"__1 _3\"></span> la <span class=\"__1 _3\"></span>compra, <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>nta, emisi<span class=\"__1 _3\"></span>\u00f3n o <span class=\"__1 _3\"></span>amortizaci<span class=\"__1 _3\"></span>\u00f3n d<span class=\"__1 _3\"></span>e los in<span class=\"__1 _3\"></span>strumentos<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>patrimonio <span class=\"__1 _3\"></span>propios, <span class=\"__1 _20\"></span>se reconocen <span class=\"__1 _6\"></span>directa<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>net<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>sin <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>ning\u00fan <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>registre <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>alguno en la cuenta de p\u00e9rd<span class=\"__1 _3\"></span>idas y ganancias. m)<span class=\"ff9 ls0_1\"> <span class=\"__1 _32\"> </span><span class=\"ff3_1\">S<span class=\"__1 _6\"></span>ub<span class=\"__1 _3\"></span>venciones </span></span>Las <span class=\"__1 _6\"></span>subvenciones <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>conta<span class=\"__1 _3\"></span>bilizan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>funci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>naturaleza <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>subvencion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>cuando implican <span class=\"__1 _3\"></span>la ad<span class=\"__1 _3\"></span>quisici\u00f3n <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>construcci\u00f3n <span class=\"__1 _3\"></span>de ac<span class=\"__1 _20\"></span>tivos o <span class=\"__1 _3\"></span>como sub<span class=\"__1 _3\"></span>venciones <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>plo<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>cubren<span class=\"__1 _20\"></span> d\u00e9ficits de expl<span class=\"__1 _3\"></span>otaci\u00f3n.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">14<span class=\"ls0_1\"> </span></span>n)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span></span><span class=\"ls2a\">Pr<span class=\"ls0_1\">ovisiones </span></span>Su <span class=\"__1 _6\"></span>dotaci\u00f3n <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>efect\u00faa <span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>nacimiento <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>obligaci\u00f3n correspondiente <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>onocido <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>a mejor <span class=\"__1 _20\"></span>estimaci\u00f3n <span class=\"__1 _20\"></span>a la <span class=\"__1 _c\"></span>fecha <span class=\"__1 _20\"></span>de los <span class=\"__1 _c\"></span>estados fin<span class=\"__1 _3\"></span>ancieros <span class=\"__1 _c\"></span>adjuntos del<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>valor actual <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>desembolso <span class=\"__1 _20\"></span>futuro necesario  para<span class=\"__1 _20\"></span>  cancelar  la <span class=\"__1 _32\"> </span>obligaci\u00f3n, <span class=\"__1 _32\"> </span>impac<span class=\"__1 _3\"></span>tando <span class=\"__1 _32\"> </span>en  los <span class=\"__1 _32\"> </span>resultad<span class=\"__1 _3\"></span>os  financie<span class=\"__1 _3\"></span>ros  la<span class=\"__1 _3\"></span>  variaci<span class=\"__1 _3\"></span>\u00f3n  del<span class=\"__1 _20\"></span> ejercicio correspond<span class=\"__1 _3\"></span>iente a la actuali<span class=\"__1 _3\"></span>zaci\u00f3n financiera.<span class=\"__1 _3\"></span> Las <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>desmantelami<span class=\"__1 _3\"></span>ento, <span class=\"__1 _6\"></span>retiro <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>reha<span class=\"__1 _3\"></span>bilitaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _6\"></span>incrementan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>alo<span class=\"__1 _3\"></span>r del activo <span class=\"__1 _6\"></span>afect<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or el <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctual de <span class=\"__1 _6\"></span>aquell<span class=\"__1 _3\"></span>os gastos <span class=\"__1 _6\"></span>en los que <span class=\"__1 _6\"></span>se incurrir\u00e1 en el <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>omento en <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e finalice <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>explotaci\u00f3n <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>activo. <span class=\"__1 _2d\"> </span>El <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _13\"></span>en <span class=\"__1 _1a\"> </span>resul<span class=\"__1 _3\"></span>tados <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>produce <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"> </span>amortizar <span class=\"__1 _13\"></span>dicho <span class=\"__1 _2d\"> </span>activo <span class=\"__1 _2d\"> </span>de acuerdo con lo indicado en apartados anteriores de la presente nota y <span class=\"__1 _6\"></span>por la actualiz<span class=\"__1 _3\"></span>aci\u00f3n financiera comentada en el<span class=\"__1 _3\"></span> p\u00e1rrafo anterior.<span class=\"__1 _5f\"> </span>Asimismo, <span class=\"__1 _7\"></span>algunas <span class=\"__1 _13\"></span>socieda<span class=\"__1 _3\"></span>des <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>dotan <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>rovisiones <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>costes <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>reestructuraci\u00f3n <span class=\"__1 _7\"></span>cuando existe <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>plan <span class=\"__1 _7\"></span>formal <span class=\"__1 _7\"></span>detallad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>dicha <span class=\"__1 _7\"></span>reestructuraci\u00f3n <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>comunicad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>par<span class=\"__1 _20\"></span>tes afectadas. <span class=\"__1 _6\"></span>Ni a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>ni <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de 2023 <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>gistrado <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os por importe rele<span class=\"__1 _3\"></span>vante por este <span class=\"__1 _3\"></span>concepto. Su <span class=\"__1 _2d\"> </span>clasificaci\u00f3n <span class=\"__1 _1a\"> </span>como <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _2d\"> </span>o <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>corrien<span class=\"__1 _3\"></span>tes <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>balance <span class=\"__1 _2d\"></span>consolidado <span class=\"__1 _2d\"></span>adjunto <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>realiza <span class=\"__1 _2d\"> </span>en funci\u00f3n <span class=\"__1 _6\"></span>del periodo <span class=\"__1 _6\"></span>de tiempo <span class=\"__1 _6\"></span>estimad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>para el <span class=\"__1 _6\"></span>vencimiento de <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n que <span class=\"__1 _6\"></span>cubren, <span class=\"__1 _6\"></span>siend<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o corrientes <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _2d\"></span>un <span class=\"__1 _1a\"> </span>vencimien<span class=\"__1 _3\"></span>to <span class=\"__1 _2d\"> </span>estimado <span class=\"__1 _2d\"> </span>superior <span class=\"__1 _1a\"> </span>al <span class=\"__1 _2d\"> </span>ciclo <span class=\"__1 _1a\"> </span>normal <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>explo<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>la actividad que ha origin<span class=\"__1 _3\"></span>ado la provi<span class=\"__1 _3\"></span>si\u00f3n. o)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Pasivos financieros </span></span>Los  gast<span class=\"__1 _3\"></span>os  financier<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>  se <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntabi<span class=\"__1 _3\"></span>lizan  s<span class=\"__1 _3\"></span>eg\u00fan  el<span class=\"__1 _3\"></span>  crit<span class=\"__1 _3\"></span>erio  del<span class=\"__1 _20\"></span>  devengo  en <span class=\"__1 _32\"> </span>la <span class=\"__1 _32\"> </span>cuenta <span class=\"__1 _32\"> </span>de  re<span class=\"__1 _3\"></span>sultados utilizando el <span class=\"__1 _3\"></span>m\u00e9todo d<span class=\"__1 _20\"></span>el inter\u00e9s efecti<span class=\"__1 _3\"></span>vo y s<span class=\"__1 _3\"></span>e a\u00f1aden <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>importe del <span class=\"__1 _3\"></span>instrumen<span class=\"__1 _3\"></span>to en <span class=\"__1 _3\"></span>la medida <span class=\"__1 _3\"></span>en que<span class=\"__1 _3\"></span> no se liquidan en el p<span class=\"__1 _3\"></span>er\u00edodo en que<span class=\"__1 _3\"></span> se producen<span class=\"__1 _5f\"> </span>. Las <span class=\"__1 _2d\"></span>deudas <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>entidades <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>cr<span class=\"__1 _3\"></span>\u00e9dito <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>otros <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _2d\"></span>financieros <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _13\"></span>se clasifican <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>vencimientos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance, <span class=\"__1 _13\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>aquellas<span class=\"__1 _3\"></span> deudas <span class=\"__1 _6\"></span>cuyo vencimiento <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>iene <span class=\"__1 _6\"></span>lugar en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>12 meses <span class=\"__1 _6\"></span>siguientes <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>cierre de <span class=\"__1 _6\"></span>cuentas y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>corrientes las que superan dich<span class=\"__1 _3\"></span>o periodo.<span class=\"__1 _5f\"> </span>El Grupo realiza operacion<span class=\"__1 _3\"></span>es de \u201cconfirming\u201d a prove<span class=\"__1 _3\"></span>edores (nota 2<span class=\"ff1_1\">2), en general, puesto que dicha<span class=\"__1 _3\"></span>s </span>operaciones <span class=\"__1 _20\"></span>no representa<span class=\"__1 _20\"></span>n una <span class=\"__1 _3\"></span>liberaci\u00f3n <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>pago, el <span class=\"__1 _20\"></span>importe <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>pasivo no <span class=\"__1 _20\"></span>se da <span class=\"__1 _20\"></span>de baja. p)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Derivados financ<span class=\"__1 _3\"></span>ieros y cobertu<span class=\"__1 _3\"></span>ras contables </span></span>El Grupo aplica<span class=\"__1 _3\"></span> el tratami<span class=\"__1 _3\"></span>ento establ<span class=\"__1 _3\"></span>ecido en<span class=\"__1 _3\"></span> la normativa<span class=\"__1 _3\"></span> a los deri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados<span class=\"__1 _3\"></span> que c<span class=\"__1 _3\"></span>umplen los requ<span class=\"__1 _3\"></span>isitos para ser <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erado<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> com<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>cobertura, <span class=\"__1 _3\"></span>clasificand<span class=\"__1 _3\"></span>o las <span class=\"__1 _3\"></span>coberturas <span class=\"__1 _3\"></span>como d<span class=\"__1 _20\"></span>e flujo de <span class=\"__1 _3\"></span>efectivo, <span class=\"__1 _3\"></span>valor<span class=\"__1 _3\"></span> razonable o coberturas<span class=\"__1 _3\"></span> de inversi<span class=\"__1 _3\"></span>\u00f3n neta de negoci<span class=\"__1 _3\"></span>os en el extranjero. De <span class=\"__1 _2d\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>NIIF <span class=\"__1 _2d\"> </span>9 <span class=\"__1 _1a\"> </span>\u201cInstrumentos <span class=\"__1 _2d\"></span>financieros\u201d, <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>debe <span class=\"__1 _1a\"> </span>realizar <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"> </span>test <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>eficacia <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se<span class=\"__1 _3\"></span> compondr\u00e1 <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>una evaluaci\u00f3n cualitativa <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>derivado<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>para<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>poder determinar <span class=\"__1 _6\"></span>si se <span class=\"__1 _6\"></span>puede<span class=\"__1 _3\"></span> considerar un instrum<span class=\"__1 _3\"></span>ento de cob<span class=\"__1 _3\"></span>ertura y, por l<span class=\"__1 _3\"></span>o tanto, efica<span class=\"ls2c\">z.</span> Una <span class=\"__1 _6\"></span>vez <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>valuada <span class=\"__1 _6\"></span>la eficacia <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>instrumentos, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>recurre al <span class=\"__1 _6\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>cuanti<span class=\"__1 _3\"></span>tativo <span class=\"__1 _6\"></span>que determinar\u00e1 la <span class=\"__1 _6\"></span>contabilizaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>mism<span class=\"__1 _3\"></span>os. <span class=\"__1 _6\"></span>Este <span class=\"__1 _6\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>cuantit<span class=\"__1 _3\"></span>ativo <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>compone<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>retr<span class=\"__1 _3\"></span>ospectiva <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> efectos <span class=\"__1 _6\"></span>pura<span class=\"__1 _3\"></span>mente contables <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>otra prospectiva con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>objetivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>analizar las <span class=\"__1 _6\"></span>posibles <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>esv<span class=\"__1 _6\"></span>ia<span class=\"__1 _3\"></span>ciones<span class=\"__1 _3\"></span> futuras en la relaci<span class=\"__1 _3\"></span>\u00f3n de cobertura.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">15<span class=\"ls0_1\"> </span></span>Para <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>evaluaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>retrospectiva <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>adapta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>an\u00e1lisis<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>tipolog\u00eda<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cobertura y <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>naturaleza<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>de los <span class=\"__1 _7\"></span>instrumentos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>utilizados<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>siendo <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>pr\u00e1ctica <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>derivados <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>contratados <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>el Grupo coberturas de flu<span class=\"__1 _3\"></span>jo de efectivo <span class=\"__1 _3\"></span>(nota 23<span class=\"ls17\">):</span> -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">En <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>coberturas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>fluj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectiv<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tip<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>er\u00e9s <span class=\"__1 _6\"></span>(IRS), <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> </span></span>que el <span class=\"__1 _6\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>obra un <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>vari<span class=\"__1 _3\"></span>able equivalente al de la <span class=\"__1 _6\"></span>financiaci<span class=\"__1 _3\"></span>\u00f3n cubierta y <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>aga un <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fijo<span class=\"__1 _3\"></span>, dado que el objetivo es red<span class=\"__1 _3\"></span>ucir la variabilidad de los c<span class=\"__1 _3\"></span>ostes de la financiaci\u00f3n, la esti<span class=\"__1 _3\"></span>maci\u00f3n de la<span class=\"__1 _3\"></span> eficacia <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>reali<span class=\"__1 _3\"></span>za <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>test <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>compara <span class=\"__1 _13\"></span>qu<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>alor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os flujos de efectivo del<span class=\"__1 _3\"></span> IRS compensan l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s cambi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>en el valor razonable<span class=\"__1 _3\"></span> del riesgo c<span class=\"__1 _3\"></span>ubierto. Contablemente, <span class=\"__1 _13\"></span>atende<span class=\"__1 _3\"></span>mos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>todolog\u00eda <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>derivado <span class=\"__1 _13\"></span>hipot\u00e9tico, <span class=\"__1 _13\"></span>propia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>evaluaci\u00f3n<span class=\"__1 _3\"></span> cuantitativa de la<span class=\"__1 _3\"></span> eficacia, qu<span class=\"__1 _3\"></span>e establece que la e<span class=\"__1 _3\"></span>mpresa regis<span class=\"__1 _3\"></span>trar\u00e1 en patri<span class=\"__1 _3\"></span>monio neto el men<span class=\"__1 _3\"></span>or, en <span class=\"__1 _6\"></span>valores <span class=\"__1 _7\"></span>absolutos, <span class=\"__1 _6\"></span>entre <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>derivado <span class=\"__1 _7\"></span>hipot\u00e9tico <span class=\"__1 _6\"></span>(posici\u00f3n <span class=\"__1 _6\"></span>cubierta) <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>la variaci\u00f3n de <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el derivado contratado. La <span class=\"__1 _6\"></span>diferen<span class=\"__1 _3\"></span>cia entre el <span class=\"__1 _6\"></span>valor de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a variaci\u00f3n <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>egistrado<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>neto <span class=\"__1 _6\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>derivad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>elaborando <span class=\"__1 _6\"></span>el test <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>eficacia, <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>considerar\u00e1 <span class=\"__1 _c\"></span>parte <span class=\"__1 _20\"></span>ineficaz <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>registrar\u00e1 <span class=\"__1 _c\"></span>directamente <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>cuenta <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>p\u00e9rdidas y ganancias. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Para <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>cobertura<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>instrumento <span class=\"__1 _6\"></span>derivad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cobertura <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>es </span></span>un IRS, el trata<span class=\"__1 _3\"></span>miento ser\u00e1 similar al<span class=\"__1 _20\"></span> detallado para el caso de l<span class=\"__1 _3\"></span>os IRS. La valoraci\u00f3n est\u00e1 calculad<span class=\"__1 _20\"></span>a m<span class=\"__1 _6\"></span>edian<span class=\"__1 _3\"></span>te m\u00e9todos y t\u00e9cn<span class=\"__1 _3\"></span>icas definidas a partir de inpu<span class=\"__1 _3\"></span>ts observables en el mercado, tales c<span class=\"__1 _3\"></span>omo: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _13\"></span>permutas <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>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>orado <span class=\"__1 _13\"></span>descontand<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>todos <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>flujos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>previstos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el </span></span>contrato <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>sus <span class=\"__1 _3\"></span>caracter\u00edsticas, <span class=\"__1 _20\"></span>tales <span class=\"__1 _3\"></span>com<span class=\"__1 _3\"></span>o, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>nocional <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>calendario <span class=\"__1 _20\"></span>de cobros y pag<span class=\"__1 _3\"></span>os. Para tal<span class=\"__1 _20\"></span> v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n se<span class=\"__1 _3\"></span> utiliza la cur<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> de tipos cup\u00f3n<span class=\"__1 _3\"></span> cero deter<span class=\"__1 _3\"></span>minada a par<span class=\"__1 _20\"></span>tir de los <span class=\"__1 _2f\"> </span>dep\u00f3sitos <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>permutas <span class=\"__1 _2f\"> </span>que <span class=\"__1 _2f\"> </span>cotizan <span class=\"__1 _2f\"> </span>en <span class=\"__1 _35\"> </span>cada <span class=\"__1 _2f\"> </span>momento <span class=\"__1 _2f\"> </span>a <span class=\"__1 _2f\"> </span>tra<span class=\"__1 _3\"></span>v\u00e9s <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>u<span class=\"__1 _3\"></span>n <span class=\"__1 _2f\"> </span>proceso <span class=\"__1 _2f\"> </span>d<span class=\"__1 _20\"></span>e \u201cbootstrapping\u201d,<span class=\"__1 _3\"></span> mediante esta curva de tipos<span class=\"__1 _3\"></span> cup\u00f3n cero se obtienen los factor<span class=\"__1 _3\"></span>es de descuento<span class=\"__1 _3\"></span> utilizados  en <span class=\"__1 _2c\"> </span>las  valoraciones  realizadas <span class=\"__1 _2c\"> </span>bajo <span class=\"__1 _2c\"> </span>un  supuesto  de <span class=\"__1 _2c\"> </span>Ausencia  de  Oportunidad <span class=\"__1 _2c\"> </span>de Arbitraje <span class=\"__1 _13\"></span>(AOA). <span class=\"__1 _2d\"></span>En <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>casos <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"></span>derivados <span class=\"__1 _13\"></span>contemplan <span class=\"__1 _13\"></span>l\u00edmites <span class=\"__1 _2d\"></span>superio<span class=\"__1 _3\"></span>res <span class=\"__1 _13\"></span>e <span class=\"__1 _2d\"> </span>inferiores (\u201ccap\u201d <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>\u201cfloor\u201d) <span class=\"__1 _c\"></span>o <span class=\"__1 _20\"></span>combinaciones <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>mismos, <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>ocasiones <span class=\"__1 _c\"></span>ligados <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>cumplimie<span class=\"__1 _3\"></span>ntos <span class=\"__1 _c\"></span>especiales, los <span class=\"__1 _6\"></span>tipos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de inter\u00e9s <span class=\"__1 _6\"></span>utilizados han <span class=\"__1 _6\"></span>sido los <span class=\"__1 _6\"></span>mismos que <span class=\"__1 _6\"></span>en las <span class=\"__1 _6\"></span>permutas,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>si <span class=\"__1 _6\"></span>bi<span class=\"__1 _20\"></span>en <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>dar entrada al <span class=\"__1 _13\"></span>componente <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>aleatori<span class=\"__1 _3\"></span>edad <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>opciones, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>utilizado <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>metodol<span class=\"__1 _3\"></span>og\u00eda<span class=\"__1 _3\"></span> generalmente aceptada<span class=\"__1 _20\"></span> de Black &amp; Scholes. -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ca<span class=\"__1 _3\"></span>so <span class=\"__1 _6\"></span>de un <span class=\"__1 _6\"></span>derivado de <span class=\"__1 _6\"></span>cobertura de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de caja <span class=\"__1 _6\"></span>ligad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>inflaci\u00f3n, <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>metodol<span class=\"__1 _3\"></span>og\u00eda <span class=\"__1 _6\"></span>es<span class=\"__1 _20\"></span> </span></span>muy <span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span>milar a <span class=\"__1 _6\"></span>la de <span class=\"__1 _6\"></span>las permutas de <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de inter\u00e9s. La <span class=\"__1 _6\"></span>inflaci\u00f3n prevista se <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>a partir de <span class=\"__1 _6\"></span>las<span class=\"__1 _20\"></span> inflaciones <span class=\"__1 _6\"></span>cotizadas, <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>manera <span class=\"__1 _7\"></span>impl\u00edcita <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>permutas <span class=\"__1 _7\"></span>indexadas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>inflaci\u00f3n <span class=\"__1 _7\"></span>europea <span class=\"__1 _7\"></span><span class=\"ls1b\">ex</span>-<span class=\"__1 _5f\"> </span>tabaco cotizados en <span class=\"__1 _3\"></span>mercado y se asimila<span class=\"__1 _3\"></span> a la espa\u00f1ol<span class=\"__1 _3\"></span>a mediante un ajus<span class=\"__1 _3\"></span>te de convergencia. Adicionalmente,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>ealiza <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>test <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>sensibilidad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>end<span class=\"__1 _3\"></span>eudamient<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>financiero neto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>fin <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>poder <span class=\"__1 _13\"></span>analizar <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>una <span class=\"__1 _2d\"></span>posible <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>ariaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>tipos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>inter\u00e9s <span class=\"__1 _2d\"></span>pudieran<span class=\"__1 _3\"></span> producir en <span class=\"__1 _6\"></span>las cuentas del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>la hip\u00f3tesis de un <span class=\"__1 _6\"></span>aumento y <span class=\"__1 _6\"></span>una disminuci\u00f3n de <span class=\"__1 _6\"></span>los tipos al cierre del ejercici<span class=\"__1 _3\"></span>o en difer<span class=\"__1 _3\"></span>entes escenarios d<span class=\"__1 _3\"></span>e variaci\u00f3n de l<span class=\"__1 _3\"></span>os mismos (nota <span class=\"ls9\">30</span>)<span class=\"__1 _20\"></span>. <span class=\"__1 _6\"></span> En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _32\"> </span>23 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>prese<span class=\"__1 _3\"></span>nte <span class=\"__1 _1a\"> </span>Memoria <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>detallan <span class=\"__1 _1a\"> </span>los  d<span class=\"__1 _3\"></span>erivados <span class=\"__1 _1a\"> </span>financier<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>tien<span class=\"__1 _3\"></span>e contratados, entr<span class=\"__1 _3\"></span>e otros aspectos rela<span class=\"__1 _3\"></span>cionados con l<span class=\"__1 _3\"></span>os mismos.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">16<span class=\"ls0_1\"> </span></span>q)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Impuesto sob<span class=\"__1 _3\"></span>re beneficios </span></span>El <span class=\"__1 _7\"></span>gasto <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impuesto <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>b<span class=\"__1 _3\"></span>eneficios <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>determina <span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>partir <span class=\"__1 _6\"></span>del <span class=\"__1 _13\"></span>beneficio <span class=\"__1 _6\"></span>consolidado <span class=\"__1 _7\"></span>antes <span class=\"__1 _7\"></span>de impuestos, <span class=\"__1 _13\"></span>aumentado <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>disminuido <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>diferencias <span class=\"__1 _13\"></span>permanentes <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>base <span class=\"__1 _2d\"></span>imp<span class=\"__1 _3\"></span>onible <span class=\"__1 _13\"></span>del citado <span class=\"__1 _2d\"> </span>impuesto <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"> </span>contable. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"></span>dicho <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"> </span>cont<span class=\"__1 _6\"></span>able <span class=\"__1 _2d\"></span>ajustado <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>le <span class=\"__1 _1a\"> </span>aplica <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>tipo<span class=\"__1 _3\"></span> impositivo que <span class=\"__1 _6\"></span>corresp<span class=\"__1 _3\"></span>onde seg\u00fan <span class=\"__1 _6\"></span>la legislaci\u00f3n que <span class=\"__1 _6\"></span>le resulta <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>cable a <span class=\"__1 _6\"></span>cada sociedad y <span class=\"__1 _6\"></span>se minora en <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>bonificaciones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>deducciones <span class=\"__1 _13\"></span>devengadas <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio, <span class=\"__1 _13\"></span>a\u00f1adiendo <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>vez <span class=\"__1 _13\"></span>aquellas diferencias, <span class=\"__1 _3\"></span>positivas <span class=\"__1 _20\"></span>o neg<span class=\"__1 _3\"></span>ativas, <span class=\"__1 _3\"></span>entre l<span class=\"__1 _20\"></span>a estimaci\u00f3n <span class=\"__1 _20\"></span>del impues<span class=\"__1 _3\"></span>to r<span class=\"__1 _3\"></span>ealizada <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>el cierre <span class=\"__1 _20\"></span>de cuentas del ejercicio anteri<span class=\"__1 _3\"></span>or y la posterior liqu<span class=\"__1 _3\"></span>idaci\u00f3n del i<span class=\"__1 _3\"></span>mpuesto en el<span class=\"__1 _3\"></span> momento del p<span class=\"__1 _20\"></span>ago<span class=\"__1 _6\"></span>. Las  diferencias<span class=\"__1 _20\"></span>  temporales  entr<span class=\"__1 _3\"></span>e  el <span class=\"__1 _32\"> </span>resultado<span class=\"__1 _3\"></span>  cont<span class=\"__1 _3\"></span>able  y <span class=\"__1 _32\"> </span>la  ba<span class=\"__1 _3\"></span>se  imp<span class=\"__1 _3\"></span>onible <span class=\"__1 _32\"> </span>del  Impue<span class=\"__1 _3\"></span>sto  sobr<span class=\"__1 _3\"></span>e Sociedades, as\u00ed como las diferencias entre el valor contable reconocido en el <span class=\"__1 _6\"></span>bala<span class=\"__1 _20\"></span>nce <span class=\"__1 _6\"></span>consolidad<span class=\"__1 _3\"></span>o de activos y pasivos y<span class=\"__1 _3\"></span> su correspondiente <span class=\"__1 _3\"></span>valor a efe<span class=\"__1 _3\"></span>ctos fiscales, dan lugar<span class=\"__1 _3\"></span> a impuestos dif<span class=\"__1 _3\"></span>eridos que se<span class=\"__1 _20\"></span> reconocen <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"></span>pasivos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes, <span class=\"__1 _13\"></span>calculados <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>tipos <span class=\"__1 _13\"></span>impositivos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>espera aplicar <span class=\"__1 _38\"> </span>en <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>previsiblemente <span class=\"__1 _14\"> </span>revertir\u00e1n <span class=\"__1 _38\"> </span>sin <span class=\"__1 _14\"> </span>realizar <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>ning\u00fan <span class=\"__1 _38\"> </span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>la<span class=\"__1 _3\"></span> actualizaci\u00f3n financi<span class=\"__1 _3\"></span>era. El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>activa <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>impuestos <span class=\"__1 _20\"></span>diferidos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>activo <span class=\"__1 _c\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>diferencias <span class=\"__1 _c\"></span>temporales <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>bases imponibles <span class=\"__1 _6\"></span>negati<span class=\"__1 _3\"></span>vas <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ompensar, <span class=\"__1 _6\"></span>salvo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>existen <span class=\"__1 _6\"></span>du<span class=\"__1 _3\"></span>das <span class=\"__1 _6\"></span>razonables<span class=\"__1 _3\"></span> sobre su recupera<span class=\"__1 _3\"></span>ci\u00f3n futura. r)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Compromisos por<span class=\"__1 _3\"></span> pensiones </span></span>Las <span class=\"__1 _2d\"></span>sociedades <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ncre<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>relativos <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>planes <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>pensiones <span class=\"__1 _2d\"></span>y obligaciones si<span class=\"__1 _3\"></span>milares que se desarr<span class=\"__1 _3\"></span>ollan en la nota <span class=\"__1 _3\"></span>25 de la presen<span class=\"__1 _3\"></span>te Memoria.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span> s)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff3_1\">Ingresos y ga<span class=\"__1 _3\"></span>stos de explo<span class=\"__1 _3\"></span>taci\u00f3n </span></span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>analizando <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>cart<span class=\"__1 _3\"></span>era <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>conclui<span class=\"__1 _3\"></span>do <span class=\"__1 _3\"></span>que, <span class=\"__1 _20\"></span>salvo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>casos <span class=\"__1 _20\"></span>muy <span class=\"__1 _20\"></span>concretos, <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>existe m\u00e1s de una <span class=\"__1 _3\"></span>obligaci\u00f3n <span class=\"__1 _3\"></span>de dese<span class=\"__1 _3\"></span>mpe\u00f1o en <span class=\"__1 _3\"></span>los contratos<span class=\"__1 _3\"></span> que ll<span class=\"__1 _3\"></span>eva a cabo, <span class=\"__1 _3\"></span>puesto q<span class=\"__1 _3\"></span>ue o bien <span class=\"__1 _3\"></span>se presta<span class=\"__1 _3\"></span>n servicios <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>integraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"> </span>diferentes <span class=\"__1 _1a\"> </span>actividade<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>realizan, <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>bien <span class=\"__1 _1a\"> </span>porque <span class=\"__1 _2d\"> </span>estos <span class=\"__1 _1a\"> </span>est\u00e1n altamente interrela<span class=\"__1 _3\"></span>cionados. En  cuanto <span class=\"__1 _32\"> </span>a  las  c<span class=\"__1 _3\"></span>ontraprestaci<span class=\"__1 _3\"></span>ones  variables<span class=\"__1 _3\"></span>  s\u00f3lo <span class=\"__1 _1a\"> </span>se  reconoce  un  ing<span class=\"__1 _3\"></span>reso  p<span class=\"__1 _3\"></span>or  el  val<span class=\"__1 _3\"></span>or  que  s<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span> altamente <span class=\"__1 _2c\"> </span>probable <span class=\"__1 _14\"> </span>que  no<span class=\"__1 _6\"></span> <span class=\"__1 _2c\"> </span>sufra <span class=\"__1 _14\"> </span>reversi\u00f3n  significativa <span class=\"__1 _14\"> </span>cuando <span class=\"__1 _2c\"> </span>posteriormente <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>resuelva <span class=\"__1 _2c\"> </span>la incertidumbre sobre <span class=\"__1 _6\"></span>la misma. <span class=\"__1 _6\"></span>Asimis<span class=\"__1 _3\"></span>mo, en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso que <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _6\"></span>incluyan cl\u00e1usulas <span class=\"__1 _6\"></span>de revisi\u00f3n de precios, se registran los ingresos que representen la mejor estimaci\u00f3n del importe que se cobrar\u00e1<span class=\"__1 _20\"></span> en  el <span class=\"__1 _32\"> </span>futuro <span class=\"__1 _32\"> </span>y  baj<span class=\"__1 _3\"></span>o  los <span class=\"__1 _1a\"> </span>mismos  criterios  d<span class=\"__1 _20\"></span>e  probabilidad  menci<span class=\"__1 _3\"></span>onados  para<span class=\"__1 _20\"></span>  la  contraprest<span class=\"__1 _3\"></span>aci\u00f3n<span class=\"__1 _3\"></span> variable.  En <span class=\"__1 _6\"></span>general, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>identificado <span class=\"__1 _6\"></span>comp<span class=\"__1 _3\"></span>onentes <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>sign<span class=\"__1 _3\"></span>ificativos <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>con clientes. <span class=\"__1 _6\"></span>\u00danica<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>en aquellos <span class=\"__1 _6\"></span>contratos en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>que el <span class=\"__1 _6\"></span>tiempo <span class=\"__1 _6\"></span>que media <span class=\"__1 _6\"></span>entre el <span class=\"__1 _6\"></span>momento <span class=\"__1 _6\"></span>en el que se <span class=\"__1 _6\"></span>presta un servicio o se <span class=\"__1 _6\"></span>entrega un bien <span class=\"__1 _6\"></span>y el momento<span class=\"__1 _6\"></span> en el <span class=\"__1 _6\"></span>que se recibe el <span class=\"__1 _6\"></span>cobro es <span class=\"__1 _6\"></span>superi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> a los <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>oce meses, se separa el componente financiero de la contraprestaci\u00f3n a recibir y se registra el correspondiente in<span class=\"__1 _3\"></span>greso finan<span class=\"__1 _3\"></span>ciero.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">17<span class=\"ls0_1\"> </span></span>En la <span class=\"__1 _20\"></span>actividad <span class=\"__1 _20\"></span>de Construc<span class=\"__1 _3\"></span>ci\u00f3n, la<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>obligaciones <span class=\"__1 _20\"></span>de de<span class=\"__1 _3\"></span>sempe\u00f1o <span class=\"__1 _20\"></span>se satisfacen <span class=\"__1 _20\"></span>a l<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>largo <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>tiempo p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>los in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>reconocen <span class=\"__1 _20\"></span>utilizando <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>m\u00e9todo <span class=\"__1 _c\"></span>basado en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>producto, <span class=\"__1 _20\"></span>es d<span class=\"__1 _20\"></span>ecir de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>con el criterio de grado de avan<span class=\"__1 _3\"></span>ce. \u00danicamente se recon<span class=\"__1 _3\"></span>ocen ingresos que se encuent<span class=\"__1 _3\"></span>ran amparados por un co<span class=\"__1 _6\"></span>ntr<span class=\"__1 _20\"></span>ato <span class=\"__1 _6\"></span>principal<span class=\"__1 _3\"></span> firmado <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on la propiedad <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> modificaciones al mismo aprobadas <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> \u00e9sta. <span class=\"__1 _6\"></span>En caso de aprobaci\u00f3n de la modifi<span class=\"__1 _3\"></span>caci\u00f3n, sin que estuvie<span class=\"__1 _3\"></span>se fijado el importe, se es<span class=\"__1 _3\"></span>tima el ingreso c<span class=\"__1 _3\"></span>omo una <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntrapre<span class=\"__1 _20\"></span>staci\u00f3n <span class=\"__1 _7\"></span>variable, <span class=\"__1 _6\"></span>s\u00f3lo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>cumplan <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>criterios <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>probabilidad <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>no reversi\u00f3n <span class=\"__1 _1a\"> </span>significativa <span class=\"__1 _1a\"> </span>mencionadas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>anterioridad. <span class=\"__1 _1a\"> </span>Las <span class=\"__1 _32\"> </span>p\u00e9rdidas <span class=\"__1 _1a\"> </span>presupuestadas <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>reconocen como resultados del<span class=\"__1 _3\"></span> ejercicio. Por su parte, en <span class=\"__1 _6\"></span>dicha activ<span class=\"__1 _3\"></span>idad los costes se <span class=\"__1 _6\"></span>regi<span class=\"__1 _3\"></span>stran contablemente en funci\u00f3n de su devengo. Los costes <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>obtenci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>contrato, <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>estudio <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>elaboraci\u00f3n <span class=\"__1 _6\"></span>del proyecto, no se activan al no poderse considerar como<span class=\"__1 _3\"></span> incrementales, puesto que se incurre en ellos<span class=\"__1 _3\"></span> independiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>finalmente <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>obtenga <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>no <span class=\"__1 _1a\"> </span>el <span class=\"__1 _13\"></span>contrato. <span class=\"__1 _2d\"> </span>En <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>costes <span class=\"__1 _2d\"> </span>de cumplimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>contrato, <span class=\"__1 _20\"></span>cabr\u00eda d<span class=\"__1 _3\"></span>istinguir <span class=\"__1 _20\"></span>dos <span class=\"__1 _3\"></span>grand<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>tipolog\u00edas<span class=\"__1 _3\"></span>: <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>costes <span class=\"__1 _20\"></span>de i<span class=\"__1 _3\"></span>ngenier\u00eda <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>estudios<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>gen<span class=\"__1 _3\"></span>erales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>espec\u00edficas <span class=\"__1 _6\"></span>(principalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>acces<span class=\"__1 _3\"></span>orias<span class=\"__1 _3\"></span> como plantas de ho<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mig\u00f3n, obras auxiliares o caset<span class=\"__1 _6\"></span>as de obras necesarias para prestar los <span class=\"__1 _6\"></span>ser<span class=\"__1 _3\"></span>vicios).<span class=\"__1 _3\"></span> Los <span class=\"__1 _20\"></span>principales <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tratos <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>incurre <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>citados <span class=\"__1 _3\"></span>gastos <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>del tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>dise\u00f1o <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>construcci<span class=\"__1 _3\"></span>\u00f3n, en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>identifica <span class=\"__1 _2d\"> </span>mediante <span class=\"__1 _1a\"> </span>unidad<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>bra<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>separadas <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>remuneraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>recibir <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> trabajos <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>realizar <span class=\"__1 _20\"></span>en mater<span class=\"__1 _3\"></span>ia <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>genier\u00eda <span class=\"__1 _20\"></span>y estudios<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> los <span class=\"__1 _20\"></span>propios d<span class=\"__1 _3\"></span>e la<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>restaci\u00f3n <span class=\"__1 _20\"></span>de los <span class=\"__1 _3\"></span>servici<span class=\"__1 _3\"></span>os de<span class=\"__1 _20\"></span> construcci\u00f3n. <span class=\"__1 _13\"></span>Por <span class=\"__1 _13\"></span>tanto, <span class=\"__1 _2d\"></span>con <span class=\"__1 _13\"></span>car\u00e1cter <span class=\"__1 _13\"></span>general, <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>gastos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ingenier\u00eda <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>estudios <span class=\"__1 _13\"></span>no <span class=\"__1 _2d\"></span>se activan y se recon<span class=\"__1 _3\"></span>ocen de acuerdo <span class=\"__1 _3\"></span>con su devengo c<span class=\"__1 _3\"></span>onforme se prestan los ser<span class=\"__1 _3\"></span>vicios, a menos qu<span class=\"__1 _3\"></span>e el contrato <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>cluya <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>cl\u00e1u<span class=\"__1 _3\"></span>sula por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>coste<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>ser\u00e1n reintegrados <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>dependiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span> se <span class=\"__1 _2d\"> </span>logra <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>no <span class=\"__1 _2d\"></span>el <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>o. <span class=\"__1 _2d\"> </span>Po<span class=\"__1 _6\"></span>r <span class=\"__1 _13\"></span>su <span class=\"__1 _1a\"> </span>parte, <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"> </span>costes <span class=\"__1 _2d\"> </span>relacionados <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>instalaciones <span class=\"__1 _2d\"></span>generales <span class=\"__1 _13\"></span>y espec\u00edficas <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>registran <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>gastos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>grado <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>avance <span class=\"__1 _7\"></span>cuando <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>se identifica <span class=\"__1 _c\"></span>una <span class=\"__1 _20\"></span>unidad <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>obra <span class=\"__1 _c\"></span>separada <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _20\"></span>remunera<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>\u00fanicamente <span class=\"__1 _3\"></span>se <span class=\"__1 _c\"></span>activan dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>existencias <span class=\"__1 _6\"></span>cuando <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contrato <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>identifica <span class=\"__1 _6\"></span>separadamente, <span class=\"__1 _6\"></span>imput\u00e1ndose <span class=\"__1 _7\"></span>a resultados junto c<span class=\"__1 _3\"></span>on el resto de cos<span class=\"__1 _3\"></span>tes del contrato u<span class=\"__1 _3\"></span>tilizando el menci<span class=\"__1 _3\"></span>onado gra<span class=\"__1 _3\"></span>do de avance. En las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es de <span class=\"__1 _6\"></span>prest<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e servicios, <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> se <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>esarrollan principalmente en los segmentos de Servicios <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _20\"></span>es <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>Integral <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Agua <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>Inmobiliaria <span class=\"__1 _6\"></span>cuando <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>act\u00faa <span class=\"__1 _6\"></span>como arrendador <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>arrendamiento (nota <span class=\"__1 _20\"></span>3.g), los <span class=\"__1 _20\"></span>ingresos y <span class=\"__1 _3\"></span>gastos <span class=\"__1 _3\"></span>se i<span class=\"__1 _20\"></span>mputan en <span class=\"__1 _20\"></span>funci\u00f3n del criterio <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>devengo, <span class=\"__1 _3\"></span>esto <span class=\"__1 _20\"></span>es, cuando <span class=\"__1 _20\"></span>se pr<span class=\"__1 _3\"></span>oduce <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>corrien<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>real <span class=\"__1 _20\"></span>de bienes <span class=\"__1 _20\"></span>y ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _20\"></span>que los<span class=\"__1 _3\"></span> mis<span class=\"__1 _3\"></span>mos representan, <span class=\"__1 _20\"></span>con in<span class=\"__1 _3\"></span>dependencia <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>momento en <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se produz<span class=\"__1 _3\"></span>ca <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>corriente <span class=\"__1 _20\"></span>monetaria <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>financiera<span class=\"__1 _20\"></span> derivada <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>ellos. <span class=\"__1 _20\"></span>Se trata <span class=\"__1 _20\"></span>de obligaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de desempe<span class=\"__1 _3\"></span>\u00f1o qu<span class=\"__1 _3\"></span>e s<span class=\"__1 _3\"></span>e sa<span class=\"__1 _3\"></span>tisfacen <span class=\"__1 _20\"></span>a lo <span class=\"__1 _3\"></span>largo <span class=\"__1 _20\"></span>del tie<span class=\"__1 _3\"></span>mpo d<span class=\"__1 _3\"></span>ado que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>cliente <span class=\"__1 _6\"></span>recibe <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>consume <span class=\"__1 _6\"></span>simult\u00e1neamente <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>beneficios <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>medida <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>servicio. Consecuentement<span class=\"__1 _3\"></span>e, <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>ingresos <span class=\"__1 _2c\"> </span>se  reconocen  m<span class=\"__1 _6\"></span>ed<span class=\"__1 _3\"></span>iante  la <span class=\"__1 _2c\"> </span>medi<span class=\"__1 _6\"></span>ci\u00f3n  del <span class=\"__1 _2c\"> </span>valor  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>servicios efectivamente pres<span class=\"__1 _20\"></span>tado<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> al cliente utili<span class=\"__1 _3\"></span>zando un m\u00e9to<span class=\"__1 _3\"></span>do basado en el produc<span class=\"__1 _20\"></span>to<span class=\"__1 _6\"></span>. En <span class=\"__1 _13\"></span>cuanto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>entrega <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>bienes <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>lleva <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>cabo <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el segmento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Cemento <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _7\"></span>Inmobiliaria, <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>\u00fanicamente <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reconocen <span class=\"__1 _6\"></span>cuando<span class=\"__1 _3\"></span> los bienes <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e han entregado y <span class=\"__1 _6\"></span>se ha transferido su propiedad al <span class=\"__1 _6\"></span>cliente al tratarse de <span class=\"__1 _6\"></span>obligaciones de<span class=\"__1 _3\"></span> desempe\u00f1o que se<span class=\"__1 _3\"></span> satisfacen en un<span class=\"__1 _3\"></span> momento con<span class=\"__1 _3\"></span>creto del tie<span class=\"__1 _3\"></span>mpo. En <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>actividad <span class=\"__1 _20\"></span>Inmobiliaria, <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>registra <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>ingresos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>costes <span class=\"__1 _20\"></span>repercutidos <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>arrendatarios<span class=\"__1 _3\"></span> de sus inversiones in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obili<span class=\"__1 _3\"></span>arias (nota <span class=\"ls19\">10</span>.b). La escisi\u00f3n parcial financiera (nota 2) que <span class=\"__1 _6\"></span>ha dad<span class=\"__1 _3\"></span>o lugar al <span class=\"__1 _6\"></span>Grupo Inmocemento, ha supuesto que los ingresos <span class=\"__1 _7\"></span>reconocidos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>entrega <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>bienes <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obiliaria<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>asta <span class=\"__1 _7\"></span>la fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>perfeccionami<span class=\"__1 _3\"></span>ento <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>traspasado <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span><span class=\"ff1_1\">R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>procedente <span class=\"__1 _7\"></span>de </span>operaciones interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as neto de impu<span class=\"__1 _3\"></span>estos<span class=\"ffc\">\u201d (nota <span class=\"__1 _3\"></span>5).<span class=\"__1 _5f\"> </span></span><span class=\"ffc\"><span class=\"ff1_1\"> </span></span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">18<span class=\"ls0_1\"> </span></span>En las <span class=\"__1 _20\"></span>mencionadas acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _20\"></span>distintas a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>de cons<span class=\"__1 _3\"></span>trucci\u00f3n, <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>costes de <span class=\"__1 _20\"></span>obtenci\u00f3n del <span class=\"__1 _20\"></span>contrato no<span class=\"__1 _3\"></span> son <span class=\"__1 _6\"></span>incrementale<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>lo que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>activan <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reconocen<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>funci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>devengo. <span class=\"__1 _6\"></span>Por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span>, no se <span class=\"__1 _3\"></span>incurre <span class=\"__1 _3\"></span>en cost<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>cumplimien<span class=\"__1 _3\"></span>to del <span class=\"__1 _3\"></span>contrato <span class=\"__1 _3\"></span>relevantes <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>por tan<span class=\"__1 _20\"></span>to se registran<span class=\"__1 _3\"></span> como <span class=\"__1 _3\"></span>gastos de explotaci\u00f3n c<span class=\"__1 _3\"></span>on car\u00e1cter general.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span> Respecto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>acuerdos <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"> </span>concesi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>servicios <span class=\"__1 _2d\"> </span>hay <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>indicar <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>el<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"> </span>reconoce <span class=\"__1 _2d\"> </span>como importe <span class=\"__1 _3\"></span>neto d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>cifra de <span class=\"__1 _20\"></span>negocios los <span class=\"__1 _3\"></span>ingresos <span class=\"__1 _20\"></span>por intereses <span class=\"__1 _20\"></span>derivados de <span class=\"__1 _20\"></span>los derechos <span class=\"__1 _20\"></span>de cobro <span class=\"__1 _20\"></span>del modelo <span class=\"__1 _1a\"> </span>financiero, <span class=\"__1 _1a\"> </span>puesto <span class=\"__1 _1a\"> </span>que  el<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _1a\"> </span>de  dich<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>activo <span class=\"__1 _1a\"> </span>financiero  in<span class=\"__1 _3\"></span>cluye <span class=\"__1 _1a\"> </span>tanto <span class=\"__1 _32\"> </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>servici<span class=\"__1 _3\"></span>os <span class=\"__1 _32\"> </span>de construcci\u00f3n como los <span class=\"__1 _6\"></span>de mantenimiento y <span class=\"__1 _6\"></span>conser<span class=\"__1 _3\"></span>vaci\u00f3n que <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>esde <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pun<span class=\"__1 _3\"></span>to de <span class=\"__1 _6\"></span>vista operativo son id\u00e9nticos <span class=\"__1 _6\"></span>a los <span class=\"__1 _6\"></span>representad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>por el <span class=\"__1 _6\"></span>modelo <span class=\"__1 _6\"></span>intan<span class=\"__1 _3\"></span>gible <span class=\"__1 _6\"></span>y, en <span class=\"__1 _6\"></span>consecuencia, se <span class=\"__1 _6\"></span>considera que <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>estar ambos <span class=\"__1 _6\"></span>modelos <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ex<span class=\"__1 _6\"></span>pl<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>taci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>empresa, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>representa <span class=\"__1 _6\"></span>mejor <span class=\"__1 _7\"></span>la imagen <span class=\"__1 _2c\"> </span>fiel <span class=\"__1 _14\"> </span>englobando <span class=\"__1 _2c\"> </span>los <span class=\"__1 _14\"> </span>ingresos <span class=\"__1 _2c\"> </span>derivados <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>activo <span class=\"__1 _14\"> </span>financi<span class=\"__1 _3\"></span>ero <span class=\"__1 _2c\"> </span>como <span class=\"__1 _14\"> </span>pertenecientes <span class=\"__1 _2c\"> </span>a <span class=\"__1 _14\"> </span>la explotaci\u00f3n. El Grupo tiene contratados<span class=\"__1 _3\"></span> \u201cPower Purchase Agree<span class=\"__1 _3\"></span>ment\u201d y contratos de suminist<span class=\"__1 _3\"></span>ros, principalment<span class=\"__1 _3\"></span>e en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>\u00c1rea <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Gesti\u00f3n <span class=\"__1 _3\"></span>Integr<span class=\"__1 _20\"></span>al d<span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>Agua <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>Cementos<span class=\"__1 _3\"></span>, <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>los qu<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>asegura <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>suministro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>cantidad<span class=\"ls1b\">es</span> determinadas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>renovable <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>periodo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tiempo <span class=\"__1 _6\"></span>determinado <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>precio fijado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>contrato.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Los <span class=\"__1 _6\"></span>citados <span class=\"__1 _6\"></span>contrato<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>consideran<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>uso <span class=\"__1 _6\"></span>propio<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>celebrar<span class=\"__1 _3\"></span>se<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> intenci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>cubrir<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>ecesidades <span class=\"__1 _6\"></span>futuras de <span class=\"__1 _6\"></span>consumo el\u00e9ctrico <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la actividad, <span class=\"__1 _6\"></span>exis<span class=\"__1 _3\"></span>tiendo <span class=\"__1 _6\"></span>una alta correlaci\u00f3n <span class=\"__1 _7\"></span><span class=\"ls1b\">en</span>tre <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>consumo <span class=\"__1 _13\"></span>fu<span class=\"__1 _3\"></span>turo <span class=\"__1 _7\"></span>esperado <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>volumen <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>energ<span class=\"__1 _3\"></span>\u00eda <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontratado. <span class=\"__1 _13\"></span>Se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mputa <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a cuenta <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _2f\"> </span>un <span class=\"__1 _2f\"> </span>gasto <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2f\"> </span>explotaci\u00f3n <span class=\"__1 _2f\"> </span>cuando <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2f\"> </span>energ\u00eda <span class=\"__1 _2f\"> </span>contratada <span class=\"__1 _2f\"> </span>se <span class=\"__1 _2e\"> </span>consume efectivamente. La <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parci<span class=\"__1 _3\"></span>al <span class=\"__1 _6\"></span>financie<span class=\"__1 _3\"></span>ra <span class=\"__1 _6\"></span>(nota <span class=\"__1 _6\"></span>2) <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>lu<span class=\"__1 _3\"></span>gar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Inmocemento<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>el<span class=\"__1 _20\"></span> gasto  de  expl<span class=\"__1 _3\"></span>otaci\u00f3n  deri<span class=\"__1 _3\"></span>vado  de  l<span class=\"__1 _3\"></span>os  citados  \u201cP<span class=\"__1 _3\"></span>ower  Purchas<span class=\"__1 _3\"></span>e  Agreements<span class=\"__1 _3\"></span>\u201d  en  la <span class=\"__1 _1a\"> </span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span>  de<span class=\"__1 _3\"></span> Cementos <span class=\"__1 _20\"></span>hasta <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>traspasado <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>ejercicio </span>procedente de op<span class=\"__1 _3\"></span>eraciones interru<span class=\"__1 _3\"></span>mpidas neto de<span class=\"__1 _3\"></span> impuestos<span class=\"ffc\">\u201d (nota 5).</span> Tambi\u00e9n  se <span class=\"__1 _2c\"> </span>reconocen  como  resultado  de <span class=\"__1 _2c\"> </span>explotaci\u00f3n  los <span class=\"__1 _2c\"> </span>producidos  en <span class=\"__1 _2c\"> </span>las  enajenaciones  de participaciones en s<span class=\"__1 _3\"></span>ociedades depend<span class=\"__1 _3\"></span>ientes cuand<span class=\"__1 _3\"></span>o suponga la p\u00e9rdid<span class=\"__1 _3\"></span>a de contr<span class=\"__1 _3\"></span>ol sobre las misma<span class=\"__1 _3\"></span>s. t)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Transacciones entre parte<span class=\"__1 _3\"></span>s vinculadas<span class=\"ff6\"> </span></span></span>El Grupo realiza t<span class=\"__1 _3\"></span>odas sus operaciones entr<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>es vincul<span class=\"__1 _3\"></span>adas a valores de <span class=\"__1 _3\"></span>mercado. En <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>nota  3<span class=\"__1 _6\"></span>1  de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>presente  Memoria  se <span class=\"__1 _14\"> </span>detalla<span class=\"__1 _3\"></span>n  las <span class=\"__1 _2c\"> </span>principales <span class=\"__1 _2c\"> </span>operaciones  co<span class=\"__1 _6\"></span>n  accionistas<span class=\"__1 _3\"></span> significativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _6\"></span>Dominante, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>administradores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>altos <span class=\"__1 _7\"></span>directivos, <span class=\"__1 _6\"></span>entre <span class=\"__1 _7\"></span>so<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>edades <span class=\"__1 _6\"></span>o entidades del Grup<span class=\"__1 _3\"></span>o y con sociedad<span class=\"__1 _3\"></span>es participadas po<span class=\"__1 _3\"></span>r accionistas del<span class=\"__1 _3\"></span> Grupo.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">19<span class=\"ls0_1\"> </span></span>u)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Estado de flujos de<span class=\"__1 _3\"></span> efectivo conso<span class=\"__1 _3\"></span>lidado </span></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>elabora <span class=\"__1 _13\"></span>su <span class=\"__1 _6\"></span>estado <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>efe<span class=\"__1 _3\"></span>ctivo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>NIC <span class=\"__1 _7\"></span>7 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cEstado <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>flujos <span class=\"__1 _7\"></span>de </span>efectivo\u201d  siguiendo  el <span class=\"__1 _2c\"> </span>m\u00e9todo  indirecto,  utilizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>siguientes  expresiones  en <span class=\"__1 _2c\"> </span>los  siguientes sentidos: -<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Flujos de efectivo son las<span class=\"__1 _3\"></span> entradas y salidas de <span class=\"__1 _3\"></span>efectivo y equival<span class=\"__1 _20\"></span>entes de efectivo. </span></span>-<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Actividades de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _3\"></span>son las <span class=\"__1 _20\"></span>actividades qu<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>onstituyen la <span class=\"__1 _20\"></span>principal fu<span class=\"__1 _3\"></span>ente <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>gresos<span class=\"__1 _3\"></span> </span></span>ordinarios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>entidad, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>puedan <span class=\"__1 _7\"></span>ser <span class=\"__1 _6\"></span>calificadas <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>de inversi\u00f3n o <span class=\"__1 _6\"></span>financia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n.<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>Entre los flujos <span class=\"__1 _6\"></span>de efectivo de explotaci\u00f3n <span class=\"__1 _6\"></span>cabe destacar el <span class=\"__1 _6\"></span>ep\u00edg<span class=\"__1 _3\"></span>raf<span class=\"__1 _3\"></span>e \u201cOtros <span class=\"__1 _6\"></span>ajus<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> del <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o\u201d que <span class=\"__1 _6\"></span>incluye, fundamentalment<span class=\"__1 _3\"></span>e conceptos que <span class=\"__1 _6\"></span>est\u00e1n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>idos en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>Resultado <span class=\"__1 _6\"></span>Antes <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Impuestos <span class=\"__1 _6\"></span>pero <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>partidas que <span class=\"__1 _6\"></span>ya est\u00e1n <span class=\"__1 _6\"></span>recogidas en <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>ep\u00edgrafes del <span class=\"__1 _6\"></span>Estado <span class=\"__1 _6\"></span>de Flujos <span class=\"__1 _6\"></span>de Efectivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> acuerdo con su natural<span class=\"__1 _3\"></span>eza. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades <span class=\"__1 _20\"></span>de in<span class=\"__1 _3\"></span>versi\u00f3n <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>las de <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _20\"></span>y dispo<span class=\"__1 _3\"></span>sici\u00f3n <span class=\"__1 _20\"></span>de activ<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>largo p<span class=\"__1 _3\"></span>lazo, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _3\"></span>omo<span class=\"__1 _20\"></span> </span></span>de otras inversi<span class=\"__1 _3\"></span>ones no incluid<span class=\"__1 _3\"></span>as en el efectivo <span class=\"__1 _3\"></span>y los equivalentes<span class=\"__1 _3\"></span> al efectivo. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades  de <span class=\"__1 _2c\"> </span>financiaci\u00f3n <span class=\"__1 _2c\"> </span>son <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>actividades  que <span class=\"__1 _2c\"> </span>producen <span class=\"__1 _2c\"> </span>cambios <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>tama\u00f1o  y </span></span>composici\u00f3n de los<span class=\"__1 _3\"></span> capitales propi<span class=\"__1 _3\"></span>os y de los pr\u00e9sta<span class=\"__1 _3\"></span>mos tomados por<span class=\"__1 _3\"></span> parte del Grupo. A efect<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>la elaboraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los es<span class=\"__1 _3\"></span>tados de <span class=\"__1 _20\"></span>flujos de <span class=\"__1 _20\"></span>efectivo cons<span class=\"__1 _3\"></span>olidados, <span class=\"__1 _3\"></span>se h<span class=\"__1 _20\"></span>a considerado <span class=\"__1 _20\"></span>como \u201cefectivo <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>equivalentes <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>efectivo\u201d <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>caja <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>dep\u00f3sitos <span class=\"__1 _1a\"> </span>bancarios <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>vista, <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como  aq<span class=\"__1 _3\"></span>uellas<span class=\"__1 _3\"></span> inversiones <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>to p<span class=\"__1 _3\"></span>lazo d<span class=\"__1 _20\"></span>e gran <span class=\"__1 _3\"></span>liquidez, <span class=\"__1 _20\"></span>que son <span class=\"__1 _20\"></span>f\u00e1cilmente c<span class=\"__1 _3\"></span>onvertibles <span class=\"__1 _20\"></span>en imp<span class=\"__1 _3\"></span>ortes dete<span class=\"__1 _3\"></span>rminados<span class=\"__1 _3\"></span> de efectivo, estand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> suje<span class=\"__1 _3\"></span>tos a un riesgo p<span class=\"__1 _3\"></span>oco significativo de ca<span class=\"__1 _3\"></span>mbios en su val<span class=\"__1 _3\"></span>or. v)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Estimaciones real<span class=\"__1 _3\"></span>izadas </span></span>En <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>consolidados <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span><span class=\"ls19\">202</span>4<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>se han <span class=\"__1 _2c\"> </span>realizado <span class=\"__1 _14\"> </span>estimacion<span class=\"__1 _3\"></span>es <span class=\"__1 _14\"> </span>para <span class=\"__1 _2c\"> </span>cuantificar <span class=\"__1 _2c\"> </span>algunos <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>activos, <span class=\"__1 _14\"> </span>pasivos, <span class=\"__1 _2c\"> </span>ingresos, <span class=\"__1 _2c\"> </span>gastos <span class=\"__1 _2c\"> </span>y compromisos que figuran<span class=\"__1 _3\"></span> registrados en <span class=\"__1 _20\"></span>ello<span class=\"__1 _6\"></span>s. <span class=\"__1 _3\"></span>B\u00e1sicamente, e<span class=\"__1 _3\"></span>stas estimaci<span class=\"__1 _3\"></span>ones se refi<span class=\"__1 _3\"></span>eren a:<span class=\"ff5\"> </span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Las p\u00e9rdid<span class=\"__1 _3\"></span>as por deteri<span class=\"__1 _3\"></span>oro de deter<span class=\"__1 _3\"></span>minados activos (notas 7, 8, <span class=\"__1 _3\"></span>9, 12 y 14) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La valoraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de<span class=\"__1 _3\"></span> los fondos<span class=\"__1 _3\"></span> de comercio (n<span class=\"__1 _3\"></span>ota 7) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La recup<span class=\"__1 _3\"></span>erabilidad de la <span class=\"__1 _3\"></span>obra ejecu<span class=\"__1 _3\"></span>tada pendiente de <span class=\"__1 _3\"></span>certificar (notas <span class=\"__1 _3\"></span>3.s y 16) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La recup<span class=\"__1 _3\"></span>erabilidad de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s a<span class=\"__1 _3\"></span>ctivos por impuest<span class=\"__1 _3\"></span>os diferidos (nota 24) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">El <span class=\"__1 _3\"></span>importe de <span class=\"__1 _3\"></span>determinada<span class=\"__1 _3\"></span>s provisiones <span class=\"__1 _3\"></span>y, en <span class=\"__1 _3\"></span>particular, <span class=\"__1 _3\"></span>las relacionadas <span class=\"__1 _3\"></span>con rec<span class=\"__1 _3\"></span>lamaciones<span class=\"__1 _20\"></span> </span></span>y litigios y las p\u00e9rdidas pr<span class=\"__1 _20\"></span>esupuestadas en contratos d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onstrucci\u00f3n (nota 19)<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La vida<span class=\"__1 _3\"></span> \u00fatil de los acti<span class=\"__1 _3\"></span>vos intangibles y materiale<span class=\"__1 _20\"></span>s (<span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>tas 7 y 8) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La det<span class=\"__1 _3\"></span>erminaci\u00f3n d<span class=\"__1 _3\"></span>el valor razonable de la<span class=\"__1 _3\"></span>s inversione<span class=\"__1 _3\"></span>s inmobiliarias (n<span class=\"__1 _3\"></span>otas 5 y 9) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La det<span class=\"__1 _3\"></span>erminaci\u00f3n d<span class=\"__1 _3\"></span>el importe recup<span class=\"__1 _3\"></span>erable de las exist<span class=\"__1 _3\"></span>encias (notas 5 y 15) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _18\"> </span>hip\u00f3tesis <span class=\"__1 _33\"> </span>empleadas <span class=\"__1 _18\"> </span>en <span class=\"__1 _35\"> </span>el <span class=\"__1 _33\"> </span>c\u00e1lculo <span class=\"__1 _33\"> </span>actuarial <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>los <span class=\"__1 _33\"> </span>pasivos <span class=\"__1 _33\"> </span>y <span class=\"__1 _35\"> </span>compromis<span class=\"__1 _3\"></span>os <span class=\"__1 _33\"> </span>por </span></span>retribuciones poste<span class=\"__1 _3\"></span>mpleo (notas 19 y 25)<span class=\"__1 _20\"></span> -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">El val<span class=\"__1 _3\"></span>or de mercad<span class=\"__1 _3\"></span>o de los derivados (n<span class=\"__1 _3\"></span>ota 23) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Cost<span class=\"__1 _3\"></span>e de las combin<span class=\"__1 _3\"></span>aciones de negocios (n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta 4)<span class=\"__1 _5f\"> </span></span></span><span class=\"ffb\"><span class=\"ff1_1\"> </span></span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">20<span class=\"ls0_1\"> </span></span>A <span class=\"__1 _6\"></span>pesar de <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>maciones <span class=\"__1 _6\"></span>se han <span class=\"__1 _6\"></span>realizado <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>funci\u00f3n de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>mejor <span class=\"__1 _6\"></span>informaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>disponible a la <span class=\"__1 _20\"></span>fecha de <span class=\"__1 _20\"></span>formulaci\u00f3n <span class=\"__1 _20\"></span>de estas <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _20\"></span>anuales c<span class=\"__1 _3\"></span>onsolidadas <span class=\"__1 _20\"></span>sobre l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>hechos a<span class=\"__1 _3\"></span>nalizados, <span class=\"__1 _20\"></span>es p<span class=\"__1 _3\"></span>osible que acontecimientos que <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>uedan tener <span class=\"__1 _6\"></span>lug<span class=\"__1 _3\"></span>ar en <span class=\"__1 _6\"></span>el futuro obliguen a <span class=\"__1 _6\"></span>modificarla<span class=\"__1 _3\"></span>s (al <span class=\"__1 _6\"></span>alza<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>o a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> baja) en pr\u00f3ximos ejercicio<span class=\"__1 _3\"></span>s, lo que se har\u00eda de forma prosp<span class=\"__1 _3\"></span>ectiva, reconociend<span class=\"__1 _3\"></span>o los efect<span class=\"__1 _3\"></span>os del cambio de estimaci\u00f3n en las<span class=\"__1 _3\"></span> correspo<span class=\"__1 _3\"></span>ndientes cuentas anuales<span class=\"__1 _3\"></span> futuras. La <span class=\"__1 _2d\"> </span>NIIF <span class=\"__1 _1a\"> </span>7 <span class=\"__1 _2d\"></span>\u201cInstrumentos <span class=\"__1 _2d\"></span>financieros<span class=\"__1 _3\"></span>: <span class=\"__1 _2d\"> </span>informaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>revelar\u201d <span class=\"__1 _2d\"> </span>requiere <span class=\"__1 _1a\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>valoraciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>strumentos <span class=\"__1 _20\"></span>financieros, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>de ac<span class=\"__1 _3\"></span>tivo <span class=\"__1 _20\"></span>como<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>de pasiv<span class=\"__1 _3\"></span>o, s<span class=\"__1 _3\"></span>e clasifiq<span class=\"__1 _20\"></span>uen de <span class=\"__1 _3\"></span>acuerdo <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> la relevancia de las <span class=\"__1 _3\"></span>variables utili<span class=\"__1 _3\"></span>zadas en tal val<span class=\"__1 _3\"></span>oraci\u00f3n, estableciendo<span class=\"__1 _3\"></span> la siguiente jerarqu\u00eda:<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel 1: precios de <span class=\"__1 _3\"></span>cotizaci\u00f3n (no<span class=\"__1 _3\"></span> ajustados) en <span class=\"__1 _3\"></span>mercados activos para id<span class=\"__1 _3\"></span>\u00e9nticos in<span class=\"__1 _3\"></span>strumentos. </span></span>-<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel <span class=\"__1 _2c\"> </span>2: <span class=\"__1 _14\"> </span>datos <span class=\"__1 _2c\"> </span>distintos <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>precio <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>cotizaci\u00f3n <span class=\"__1 _2c\"> </span>que <span class=\"__1 _14\"> </span>sean  o<span class=\"__1 _6\"></span>bser<span class=\"__1 _3\"></span>vables <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>instrument<span class=\"__1 _3\"></span>o </span></span>financiero, tant<span class=\"__1 _3\"></span>o directame<span class=\"__1 _3\"></span>nte (esto es, l<span class=\"__1 _3\"></span>os precios) co<span class=\"__1 _3\"></span>mo indirectamente<span class=\"__1 _3\"></span> (es decir, deri<span class=\"__1 _3\"></span>vados <span class=\"__1 _3\"></span>de los precios).  -<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel 3: datos para<span class=\"__1 _3\"></span> el instru<span class=\"__1 _3\"></span>mento financiero<span class=\"__1 _3\"></span> que no se basen <span class=\"__1 _3\"></span>en datos obser<span class=\"__1 _3\"></span>vables de mer<span class=\"__1 _3\"></span>cado. </span></span>La <span class=\"__1 _6\"></span>pr\u00e1c<span class=\"__1 _20\"></span>tica <span class=\"__1 _6\"></span>totalidad de los <span class=\"__1 _6\"></span>activos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os financieros del Grupo, <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> se <span class=\"__1 _6\"></span>valora<span class=\"__1 _3\"></span>n a <span class=\"__1 _6\"></span>valor razonable<span class=\"__1 _3\"></span>, son de nivel 2.<span class=\"__1 _3\"></span> 4.<span class=\"ff9 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff3_1\">VARIACIONES <span class=\"lsa\">DEL<span class=\"__1 _3\"></span><span class=\"ls0_1\"> PER\u00cdMETRO DE <span class=\"__1 _3\"></span>CONSOLIDACI\u00d3<span class=\"__1 _3\"></span>N </span></span></span></span>Durante <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2024 la<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>principales <span class=\"__1 _3\"></span>variaciones <span class=\"__1 _20\"></span>experimentadas <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>per\u00edm<span class=\"__1 _3\"></span>etro <span class=\"__1 _20\"></span>de cons<span class=\"__1 _3\"></span>olidaci\u00f3n son las siguientes<span class=\"__1 _3\"></span>: a) Combinacione<span class=\"__1 _3\"></span>s de negocio En <span class=\"__1 _6\"></span>el mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>ero <span class=\"__1 _6\"></span>de 2024, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vidad <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Servici<span class=\"__1 _3\"></span>os M<span class=\"__1 _6\"></span>edio<span class=\"__1 _3\"></span>ambientales ha <span class=\"__1 _6\"></span>adquiri<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>en Portugal <span class=\"__1 _6\"></span>el 55% d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>sociedad Resic<span class=\"__1 _3\"></span>orreia <span class=\"__1 _3\"></span>Gestao <span class=\"__1 _3\"></span>e Ser<span class=\"__1 _3\"></span>vi\u00e7os <span class=\"__1 _3\"></span>de A<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bien<span class=\"__1 _3\"></span>te, <span class=\"__1 _3\"></span>Lda. p<span class=\"__1 _3\"></span>or un <span class=\"__1 _20\"></span>importe de <span class=\"__1 _3\"></span>9.<span class=\"ls19\">819</span> miles <span class=\"__1 _20\"></span>de euros. <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>desembolsa<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>3.049 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>registran en <span class=\"__1 _6\"></span>el estado de flujos de<span class=\"__1 _3\"></span> efectiv<span class=\"__1 _3\"></span>o adjunto en el ep\u00edgraf<span class=\"__1 _3\"></span>e \u201cPagos p<span class=\"__1 _3\"></span>or inversiones\u201d. <span class=\"ff1_1\"> </span>En el <span class=\"__1 _3\"></span>mes de <span class=\"__1 _3\"></span>abril d<span class=\"__1 _3\"></span>e 202<span class=\"__1 _3\"></span>4, FCC, <span class=\"__1 _3\"></span>S.A. h<span class=\"__1 _3\"></span>a adquirid<span class=\"__1 _3\"></span>o el <span class=\"__1 _3\"></span>100% de <span class=\"__1 _3\"></span>la sociedad<span class=\"__1 _3\"></span> Tranv\u00eda<span class=\"__1 _3\"></span> de Parla<span class=\"__1 _20\"></span>, S.A. por u<span class=\"__1 _3\"></span>n importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>18.000 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>euros. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>pagado <span class=\"__1 _20\"></span>se <span class=\"__1 _c\"></span>ha <span class=\"__1 _20\"></span>registrado <span class=\"__1 _20\"></span>en <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>estado <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>flujos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>efectivo<span class=\"__1 _3\"></span> adjunto en el ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cPagos por inversiones<span class=\"__1 _3\"></span>\u201d. <span class=\"ff1_1\">Se ha registrado un resultado d<span class=\"__1 _3\"></span>e explotaci\u00f3n positiv<span class=\"__1 _20\"></span>o </span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>41.178 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _13\"></span><span class=\"ffc\">en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>\u201c<span class=\"__1 _6\"></span></span>Ca<span class=\"__1 _3\"></span>mbios <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>valor, <span class=\"__1 _7\"></span>deterioro <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>por enajenaciones <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ovili<span class=\"__1 _20\"></span>zado<span class=\"__1 _6\"></span><span class=\"ffc\">\u201d</span> <span class=\"__1 _6\"></span>(no<span class=\"__1 _3\"></span>ta <span class=\"__1 _6\"></span>27.d) <span class=\"__1 _6\"></span>al ser <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>contrapre<span class=\"__1 _3\"></span>staci\u00f3n <span class=\"__1 _6\"></span>pagada<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>inferior<span class=\"__1 _3\"></span> al valor razonable de l<span class=\"__1 _3\"></span>os activ<span class=\"__1 _3\"></span>os adquiridos. En <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024, <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>Environmental <span class=\"__1 _13\"></span>S<span class=\"__1 _3\"></span>ervices, <span class=\"__1 _7\"></span>Llc. <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>adquirido <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>Estados Unidos <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>100% <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>socie<span class=\"__1 _3\"></span>dad <span class=\"__1 _6\"></span>Gel <span class=\"__1 _6\"></span>Recycling <span class=\"__1 _6\"></span>Holding<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>mayores<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>compa\u00f1\u00edas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>gesti<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de residuos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Fl<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rida central, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>35.477 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros. <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de 2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> han desembolsado <span class=\"__1 _6\"></span><span class=\"ls19\">30</span>.802 miles <span class=\"__1 _6\"></span>de euros que <span class=\"__1 _6\"></span>se registran en <span class=\"__1 _6\"></span>el estado <span class=\"__1 _6\"></span>de flujos de <span class=\"__1 _6\"></span>efectiv<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>adjun<span class=\"__1 _3\"></span>to en el ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cPagos por inversi<span class=\"__1 _3\"></span>ones\u201d.<span class=\"ff1_1\"> </span>En  el  mes  de  junio  de  2024,  se<span class=\"__1 _3\"></span>  ha  perfeccionado<span class=\"__1 _3\"></span>  la  adquisici\u00f3n  por  parte  de  Ser<span class=\"__1 _3\"></span>vicios  Medi<span class=\"__1 _3\"></span>o Ambientales <span class=\"__1 _20\"></span>del negocio <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>filial <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Urbaser en <span class=\"__1 _20\"></span>el R<span class=\"__1 _3\"></span>eino Un<span class=\"__1 _3\"></span>ido, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _20\"></span>un importe <span class=\"__1 _20\"></span>de 265.143 <span class=\"__1 _20\"></span>miles de<span class=\"__1 _3\"></span> euros. <span class=\"__1 _2d\"></span>El <span class=\"__1 _2d\"> </span>negocio <span class=\"__1 _2d\"></span>adquirido <span class=\"__1 _2d\"></span>cuenta <span class=\"__1 _2d\"></span>con <span class=\"__1 _2d\"> </span>instalacione<span class=\"__1 _3\"></span>s <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>compos<span class=\"__1 _6\"></span>taje,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>recuperaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>materiales, valorizaci\u00f3n <span class=\"__1 _3\"></span>energ\u00e9tica <span class=\"__1 _20\"></span>y disposici\u00f3n fin<span class=\"__1 _3\"></span>al, ad<span class=\"__1 _3\"></span>em\u00e1s de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>centros de<span class=\"__1 _3\"></span> reciclaje <span class=\"__1 _3\"></span>dom\u00e9s<span class=\"__1 _3\"></span>tico. Ade<span class=\"__1 _3\"></span>m\u00e1s, p<span class=\"__1 _3\"></span>resta servicios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>recogida <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>residuos <span class=\"__1 _13\"></span>municipales, <span class=\"__1 _13\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>centros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>reciclaje <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>lim<span class=\"__1 _6\"></span>piez<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>viaria. <span class=\"__1 _13\"></span>El importe pagado se <span class=\"__1 _6\"></span>h<span class=\"ffc\">a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>regis<span class=\"__1 _20\"></span>trado <span class=\"__1 _6\"></span>en el estado <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> flujos <span class=\"__1 _6\"></span>de efectivo adjunto en el ep\u00edgrafe \u201cPagos <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> </span>inversiones\u201d.<span class=\"__1 _5f\"> </span> <span class=\"__1 _3\"></span><span class=\"ff1_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">21<span class=\"ls0_1\"> </span></span>Las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>Beacon <span class=\"__1 _7\"></span>Waste <span class=\"__1 _6\"></span>Limited, <span class=\"__1 _6\"></span>Mercia <span class=\"__1 _6\"></span>Waste <span class=\"__1 _6\"></span>Management <span class=\"__1 _7\"></span>Ltd. <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Severn <span class=\"__1 _6\"></span>Waste <span class=\"__1 _6\"></span>Limited, <span class=\"__1 _6\"></span>en las <span class=\"__1 _38\"> </span>que <span class=\"__1 _38\"> </span>Servicios <span class=\"__1 _38\"> </span>M<span class=\"__1 _6\"></span>edi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _38\"> </span>Ambientale<span class=\"__1 _3\"></span>s <span class=\"__1 _38\"> </span>ostentaba <span class=\"__1 _38\"> </span>un <span class=\"__1 _38\"> </span>50<span class=\"__1 _6\"></span>%<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>participaci\u00f3n <span class=\"__1 _38\"> </span>(nota <span class=\"__1 _18\"> </span>12), <span class=\"__1 _38\"> </span>pasan <span class=\"__1 _38\"> </span>a consolidarse por <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>\u00e9todo global, ya <span class=\"__1 _6\"></span>que Urbaser ten\u00eda el <span class=\"__1 _6\"></span>restante 50%. <span class=\"__1 _6\"></span>E<span class=\"__1 _3\"></span>ste cambio de <span class=\"__1 _6\"></span>m\u00e9todo ha supuesto <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>un <span class=\"__1 _6\"></span>resultado <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>17.111 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>uros <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>puesta <span class=\"__1 _7\"></span>a valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>parti<span class=\"__1 _3\"></span>cipaci\u00f3n <span class=\"__1 _6\"></span>previamen<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>osten<span class=\"__1 _3\"></span>tada <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>antes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>combinaci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e negocios <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>negativo <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>imputaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>ajustes<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _13\"></span>que aportaban dichas <span class=\"__1 _6\"></span>soci<span class=\"__1 _3\"></span>edades en <span class=\"__1 _6\"></span>el momento de <span class=\"__1 _6\"></span>su cambio <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>\u00e9todo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e consolidaci\u00f3n po<span class=\"__1 _6\"></span>r importe<span class=\"__1 _20\"></span> de 3.198 miles de<span class=\"__1 _3\"></span> euros (notas <span class=\"ls19\">12</span>, 18 y 27.h<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ag<span class=\"__1 _3\"></span>osto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>ad<span class=\"__1 _3\"></span>quirido <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>Francia <span class=\"__1 _6\"></span>el 100% de Europe Services Groupe, que <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esta servicios<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>ogida de residuos municipales, limpi<span class=\"__1 _3\"></span>eza viaria, <span class=\"__1 _6\"></span>servici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>li<span class=\"__1 _3\"></span>mpieza profesionales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de mantenimiento <span class=\"__1 _6\"></span>para clientes <span class=\"__1 _6\"></span>p\u00fabli<span class=\"__1 _3\"></span>cos <span class=\"__1 _6\"></span>y privados<span class=\"__1 _6\"></span>, <span class=\"__1 _6\"></span>por un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>107.430 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>pag<span class=\"__1 _3\"></span>ado <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>registrad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>fluj<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de efectivo adjunto en <span class=\"__1 _3\"></span>el ep\u00edgrafe \u201cPag<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s p<span class=\"__1 _3\"></span>or inversiones<span class=\"__1 _3\"></span>\u201d. <span class=\"ff1_1\"> </span>A <span class=\"__1 _2d\"> </span>continuaci\u00f3n <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>detalla <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>composici\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>balances <span class=\"__1 _2d\"> </span>incorporados <span class=\"__1 _13\"></span>por <span class=\"__1 _1a\"> </span>las <span class=\"__1 _13\"></span>combinaciones <span class=\"__1 _2d\"> </span>de negocio a 31 de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _3\"></span>e 2024: 2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Activo no corriente 687.906 <span class=\"ls0_1\"> </span>42.408 <span class=\"ls0_1\"> </span>8.732 <span class=\"ls0_1\"> </span>31.430 <span class=\"ls0_1\"> </span>116.859 <span class=\"ls0_1\"> </span>Inmovilizado intangible 283.104  8.162  6.906                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>112.029  Inmovilizado material 60.039  34.235  1.826  1 <span class=\"ls0_1\"> </span>4.623  Activos financieros no corrientes 320.625  11 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>31.429  207 <span class=\"ls0_1\"> </span>Activos por impuestos diferidos 24.138                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Activo corriente 152.247 <span class=\"ls0_1\"> </span>1.480 <span class=\"ls0_1\"> </span>4.377 <span class=\"ls0_1\"> </span>48.808 <span class=\"ls0_1\"> </span>31.966 <span class=\"ls0_1\"> </span>Existencias 4.748                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>10 <span class=\"ls0_1\"> </span>933 <span class=\"ls0_1\"> </span>152 <span class=\"ls0_1\"> </span>Deudores comerciales y otras cuentas a cobrar 50.791  1.332  2.221  7.419  19.653  Otros activos financieros corrientes 6.011                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>34 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.271  Otros activos corrientes 10.454  102 <span class=\"ls0_1\"> </span>58 <span class=\"ls0_1\"> </span>6 <span class=\"ls0_1\"> </span>594 <span class=\"ls0_1\"> </span>Efectivo y otros activos l\u00edquidos equivalentes 80.243  46 <span class=\"ls0_1\"> </span>2.054  40.450  10.296  Total activo 840.153 <span class=\"ls0_1\"> </span>43.888 <span class=\"ls0_1\"> </span>13.109 <span class=\"ls0_1\"> </span>80.238 <span class=\"ls0_1\"> </span>148.825 <span class=\"ls0_1\"> </span>Patrimonio Neto 300.822 <span class=\"ls0_1\"> </span>35.477 <span class=\"ls0_1\"> </span>9.819 <span class=\"ls0_1\"> </span>59.178 <span class=\"ls0_1\"> </span>107.430 <span class=\"ls0_1\"> </span>Pasivo no corriente 455.711 <span class=\"ls0_1\"> </span>7.469 <span class=\"ls0_1\"> </span>367 <span class=\"ls0_1\"> </span>13.119 <span class=\"ls0_1\"> </span>16.334 <span class=\"ls0_1\"> </span>Provisiones no corrientes 42.971                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>994 <span class=\"ls0_1\"> </span>Pasivos financieros no corrientes 348.117                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.015  Pasivos por impuestos diferidos 64.580  7.469  367 <span class=\"ls0_1\"> </span>2.528  14.325  Otros pasivos no corrientes 43 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>10.591                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Pasivo corriente 83.620 <span class=\"ls0_1\"> </span>942 <span class=\"ls0_1\"> </span>2.923 <span class=\"ls0_1\"> </span>7.941 <span class=\"ls0_1\"> </span>25.061 <span class=\"ls0_1\"> </span>Provisiones corrientes                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>97 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.510  Pasivos financieros corrientes 29.920                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Acreedores comerciales y otras cuentas a pagar 53.700  942 <span class=\"ls0_1\"> </span>2.822  7.941  20.551  Total pasivo y patrimonio<span class=\"__1 _3\"></span> neto<span class=\"__1 _6\"></span> 840.153 <span class=\"ls0_1\"> </span>43.888 <span class=\"ls0_1\"> </span>13.109 <span class=\"ls0_1\"> </span>80.238 <span class=\"ls0_1\"> </span>148.825<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">22<span class=\"ls0_1\"> </span></span>Como  c<span class=\"__1 _3\"></span>onsecuencia <span class=\"__1 _32\"> </span>de <span class=\"__1 _32\"> </span>las  citada<span class=\"__1 _20\"></span>s  combinaciones<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e  negoci<span class=\"__1 _3\"></span>o  se <span class=\"__1 _32\"> </span>ha  pr<span class=\"__1 _3\"></span>ocedido  a<span class=\"__1 _3\"></span>  de<span class=\"__1 _3\"></span>terminar <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>valor razonable de los<span class=\"__1 _3\"></span> activos adq<span class=\"__1 _3\"></span>uiridos. El cuadro sigu<span class=\"__1 _3\"></span>iente muestra<span class=\"__1 _3\"></span> los importes asig<span class=\"__1 _20\"></span>nados a <span class=\"__1 _6\"></span>activos y<span class=\"__1 _3\"></span> pasivos<span class=\"__1 _3\"></span> para <span class=\"__1 _6\"></span>reflejar <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>toma <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>control, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>cuales <span class=\"__1 _6\"></span>est\u00e1n <span class=\"__1 _6\"></span>reco<span class=\"__1 _6\"></span>gid<span class=\"__1 _20\"></span>os <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>anterior cuadro: 2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Inmovilizado intangible 98.323  634 <span class=\"ls0_1\"> </span>1.493   - 57.300  Inmovilizado material  - 27.030   -  -  - Activos financieros no corrientes 30.411   -  - 9.365   - Total asignaciones al activo  128.734 <span class=\"ls0_1\"> </span>27.664 <span class=\"ls0_1\"> </span>1.493 <span class=\"ls0_1\"> </span>9.365 <span class=\"ls0_1\"> </span>57.300 <span class=\"ls0_1\"> </span>Pasivo no corriente (pasivos por impuestos diferidos) 32.184 <span class=\"ls0_1\"> </span>7.469 <span class=\"ls0_1\"> </span>358 <span class=\"ls0_1\"> </span>2.341 <span class=\"ls0_1\"> </span>14.325 <span class=\"ls0_1\"> </span>Total asignaciones al pasivo 32.184  7.469  358 <span class=\"ls0_1\"> </span>2.341  14.325  Total asignaciones netas 96.550 <span class=\"ls0_1\"> </span>20.195 <span class=\"ls0_1\"> </span>1.135 <span class=\"ls0_1\"> </span>7.024 <span class=\"ls0_1\"> </span>42.975 <span class=\"ls0_1\"> </span>A  continuaci\u00f3n<span class=\"__1 _3\"></span>  se  facilita<span class=\"__1 _3\"></span>  la  conciliaci\u00f3n  entr<span class=\"__1 _3\"></span>e  la  contrapres<span class=\"__1 _3\"></span>taci\u00f3n  transferid<span class=\"__1 _20\"></span>a  en  las  anterior<span class=\"ls1b\">es</span> combinaciones de neg<span class=\"__1 _3\"></span>ocios, el import<span class=\"__1 _3\"></span>e de los interes<span class=\"__1 _3\"></span>es minoritarios recon<span class=\"__1 _3\"></span>ocidos y el val<span class=\"__1 _3\"></span>or razonable de los activos net<span class=\"__1 _3\"></span>os adquirid<span class=\"__1 _3\"></span>os:  2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Importe de la adquisici\u00f3n 265.143  35.477  9.819  18.000  107.430  Valor razonable Intereses Minoritarios adquiridos (4) -<span class=\"lsf\">   </span> -<span class=\"lsf\">   </span>            <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>           <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Valor razonable participaci\u00f3n anterior 35.683  -<span class=\"lsf\">   </span> -<span class=\"lsf\">   </span>            <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>           <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>- Valor razonable activos netos (237.517) (28.006) (2.913) (59.178) (52.748) Fondo de comercio / (Diferencia negativa de consolidaci\u00f3n) 63.305 <span class=\"ls0_1\"> </span>7.471 <span class=\"ls0_1\"> </span>6.906 <span class=\"ls0_1\"> </span>(41.178) 54.682 <span class=\"ls0_1\"> </span>Las <span class=\"__1 _20\"></span>combinaciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>negocio <span class=\"__1 _c\"></span>anteriores <span class=\"__1 _20\"></span>han <span class=\"__1 _20\"></span>aportado <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>ingresos <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>rdin<span class=\"__1 _3\"></span>arios <span class=\"__1 _c\"></span>y r<span class=\"__1 _20\"></span>esultados <span class=\"__1 _20\"></span>a la<span class=\"__1 _20\"></span> cuen<span class=\"__1 _3\"></span>ta de p\u00e9rdidas y ganan<span class=\"__1 _3\"></span>cias consolidada adju<span class=\"__1 _3\"></span>nta siguient<span class=\"__1 _3\"></span>es: 2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Importe neto de la cifra de negocios 123.710 <span class=\"ls0_1\"> </span>12.233 <span class=\"ls0_1\"> </span>6.996 <span class=\"ls0_1\"> </span>5.222 <span class=\"ls0_1\"> </span>44.082 <span class=\"ls0_1\"> </span>Otros ingresos 8.812   -  - (563) 557 <span class=\"ls0_1\"> </span>Resultado de Explotaci\u00f3n 12.077 <span class=\"ls0_1\"> </span>1.236 <span class=\"ls0_1\"> </span>1.334 <span class=\"ls0_1\"> </span>4.097 <span class=\"ls0_1\"> </span>1.461 <span class=\"ls0_1\"> </span>Resultado antes de impuestos de operaciones continuadas 11.209 <span class=\"ls0_1\"> </span>1.174 <span class=\"ls0_1\"> </span>1.332 <span class=\"ls0_1\"> </span>4.997 <span class=\"ls0_1\"> </span>(505) Resultado atribuido a la sociedad dominante 11.066 <span class=\"ls0_1\"> </span>1.093 <span class=\"ls0_1\"> </span>435 <span class=\"ls0_1\"> </span>4.726 <span class=\"ls0_1\"> </span>(535) Intereses minoritarios 3.685 <span class=\"ls0_1\"> </span>364 <span class=\"ls0_1\"> </span>619 <span class=\"ls0_1\"> </span> - (178)<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">23<span class=\"ls0_1\"> </span></span>De <span class=\"__1 _20\"></span>haber <span class=\"__1 _3\"></span>consolidado <span class=\"__1 _20\"></span>estas <span class=\"__1 _20\"></span>actividades <span class=\"__1 _20\"></span>desde <span class=\"__1 _20\"></span>1 de<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>enero de<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>2024, <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>ingresos <span class=\"__1 _20\"></span>ordinarios <span class=\"__1 _20\"></span>y r<span class=\"__1 _3\"></span>esultados<span class=\"__1 _3\"></span> aportados hubiesen <span class=\"__1 _3\"></span>sido los siguientes<span class=\"__1 _3\"></span>: 2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Importe neto de la cifra de negocios 220.736 <span class=\"ls0_1\"> </span>14.450 <span class=\"ls0_1\"> </span>6.996 <span class=\"ls0_1\"> </span>7.395 <span class=\"ls0_1\"> </span>114.603 <span class=\"ls0_1\"> </span>Otros ingresos 15.480  1 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>2.038  550 <span class=\"ls0_1\"> </span>Resultado de Explotaci\u00f3n 23.085 <span class=\"ls0_1\"> </span>(49) 1.334 <span class=\"ls0_1\"> </span>6.567 <span class=\"ls0_1\"> </span>5.710 <span class=\"ls0_1\"> </span>Resultado antes de impuestos de operacion<span class=\"__1 _3\"></span>es<span class=\"__1 _6\"></span>     <span class=\"ls0_1\">continuadas </span>17.609 <span class=\"ls0_1\"> </span>(825) 1.332 <span class=\"ls0_1\"> </span>7.842 <span class=\"ls0_1\"> </span>3.881 <span class=\"ls0_1\"> </span>Resultado atribuido a la sociedad domi<span class=\"__1 _3\"></span>nante<span class=\"__1 _6\"></span> 16.052 <span class=\"ls0_1\"> </span>(255) 435 <span class=\"ls0_1\"> </span>6.787 <span class=\"ls0_1\"> </span>1.034 <span class=\"ls0_1\"> </span>Intereses minoritarios 5.372 <span class=\"ls0_1\"> </span>(85) 619 <span class=\"ls0_1\"> </span>             <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>345 <span class=\"ls0_1\"> </span>Por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>023, <span class=\"__1 _13\"></span>el <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>2023<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _13\"></span>Aqu<span class=\"__1 _3\"></span>alia <span class=\"__1 _13\"></span>USA <span class=\"__1 _13\"></span>Corp. adquiri\u00f3 en <span class=\"__1 _6\"></span>Estados Unidos el <span class=\"__1 _6\"></span>97%<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>ociedad Municipal District <span class=\"__1 _6\"></span>Ser<span class=\"__1 _3\"></span>vices, Llc., <span class=\"__1 _6\"></span>por un <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte de 81.433 miles de euros. Esta<span class=\"__1 _3\"></span> inversi\u00f3n se dese<span class=\"__1 _3\"></span>mbols\u00f3 en el mes de enero d<span class=\"__1 _3\"></span>e 2024, por lo que <span class=\"__1 _3\"></span>aparece como inv<span class=\"__1 _3\"></span>ersi\u00f3n en<span class=\"__1 _3\"></span> el <span class=\"__1 _3\"></span>Estado de<span class=\"__1 _3\"></span> Flujo<span class=\"__1 _3\"></span>s de <span class=\"__1 _3\"></span>Efectivo<span class=\"__1 _3\"></span> adju<span class=\"__1 _3\"></span>nto del e<span class=\"__1 _20\"></span>jercicio 2024 <span class=\"__1 _3\"></span><span class=\"ffc\">en el<span class=\"__1 _3\"></span> ep\u00edg<span class=\"__1 _3\"></span>rafe \u201cPag<span class=\"__1 _3\"></span>os por<span class=\"__1 _3\"></span> </span>inversiones\u201d<span class=\"ff1_1\">. <span class=\"__1 _6\"></span>Adicionalmente, <span class=\"__1 _6\"></span>existe <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>put <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>favor <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>minoritario <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>call <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>favor <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>FCC <span class=\"__1 _6\"></span>Aqualia </span>USA Corp. <span class=\"__1 _3\"></span>por el <span class=\"__1 _20\"></span>3% de particip<span class=\"__1 _3\"></span>aci\u00f3n que <span class=\"__1 _3\"></span>ostenta <span class=\"__1 _3\"></span>el m<span class=\"__1 _3\"></span>inoritario cuy<span class=\"__1 _3\"></span>o valor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _3\"></span>se ha r<span class=\"__1 _20\"></span>egistrado como un pasivo financier<span class=\"__1 _3\"></span>o (nota <span class=\"ls9\">20<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span></span>A <span class=\"__1 _13\"></span>continuaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>detalla <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>composici\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>corporado <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>combin<span class=\"__1 _3\"></span>aci<span class=\"ls31\">\u00f3n</span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>neg<span class=\"__1 _3\"></span>ocios anteriormente <span class=\"__1 _3\"></span>mencionada: Ejercicio 2023 Municipal District Services, Llc. Activo no corriente 87.085 <span class=\"ls0_1\"> </span>Inmovilizado intangible 83.311  Inmovilizado material 3.774  Activo corriente 9.310 <span class=\"ls0_1\"> </span>Existencias 913 <span class=\"ls0_1\"> </span>Deudores comerciales y otras cuentas a cobrar 7.040  Efectivo y otros activos l\u00edquidos equivalentes 1.357  Total activo 96.395 <span class=\"ls0_1\"> </span>Patrimonio Neto 81.508 <span class=\"ls0_1\"> </span>Pasivo no corriente 2.443 <span class=\"ls0_1\"> </span>Pasivos financieros no corrientes 2.443  Pasivo corriente 12.444 <span class=\"ls0_1\"> </span>Acreedores comerciales y otras cuentas a pagar 12.444  Total pasivo y patrimonio<span class=\"__1 _3\"></span> neto<span class=\"__1 _6\"></span> 96.395<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">24<span class=\"ls0_1\"> </span></span>Como <span class=\"__1 _1a\"> </span>consecuencia<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>citada <span class=\"__1 _1a\"> </span>combinaci<span class=\"ls31\">\u00f3n<span class=\"__1 _20\"></span><span class=\"ls0_1\"> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>procedid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>determinar <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>valo<span class=\"__1 _6\"></span>r<span class=\"__1 _20\"></span> </span></span>razonable <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>adquiridos. <span class=\"__1 _6\"></span>El <span class=\"__1 _7\"></span>cuadro <span class=\"__1 _7\"></span>siguiente <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>ues<span class=\"__1 _3\"></span>tra <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>importes <span class=\"__1 _6\"></span>asignados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>y pasivos para reflejar su<span class=\"__1 _20\"></span> v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or razonable en la<span class=\"__1 _3\"></span> fecha de toma d<span class=\"__1 _3\"></span>e control: Ejercicio 2023 Municipal District Services, Llc. Inmovilizado intangible 70.347  Inmovilizado material 1.808  Activos financieros no corrientes - Total asignaciones al activo  72.155 <span class=\"ls0_1\"> </span>Pasivo no corriente (pasivos por impuestos diferidos) - Total asignaciones al pasivo - Total asignaciones netas 72.155 <span class=\"ls0_1\"> </span>A <span class=\"__1 _38\"> </span>continuaci\u00f3n <span class=\"__1 _38\"> </span>se <span class=\"__1 _18\"> </span>facilita <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>conciliaci\u00f3n <span class=\"__1 _38\"> </span>entre <span class=\"__1 _18\"> </span>la <span class=\"__1 _38\"> </span>contraprestaci\u00f3n <span class=\"__1 _38\"> </span>transferida <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _18\"> </span>anterior combinaci<span class=\"ls31\">\u00f3n<span class=\"__1 _3\"></span><span class=\"ls0_1\"> d<span class=\"__1 _3\"></span>e neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>os, <span class=\"__1 _20\"></span>el importe <span class=\"__1 _20\"></span>de l<span class=\"__1 _3\"></span>os int<span class=\"__1 _3\"></span>ereses <span class=\"__1 _20\"></span>minoritarios re<span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>ocidos <span class=\"__1 _20\"></span>y el <span class=\"__1 _3\"></span>valor <span class=\"__1 _20\"></span>razonable d<span class=\"__1 _3\"></span>e </span></span>los activos netos adq<span class=\"__1 _3\"></span>uiridos:  Ejercicio 2023 Municipal District Services, Llc. Importe de la adquisici\u00f3n 81.433  Valor razonable Intereses Minoritarios adquiridos - Valor razonable participaci\u00f3n anterior - - Valor razonable activos netos (68.544) Valoraci\u00f3n put intereses minoritarios 75 <span class=\"ls0_1\"> </span>Fondo de comercio / Diferencia negativa de consolidaci\u00f3<span class=\"__1 _3\"></span>n<span class=\"__1 _6\"></span> 12.964<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">25<span class=\"ls0_1\"> </span></span>Al <span class=\"__1 _13\"></span>hab<span class=\"__1 _3\"></span>er <span class=\"__1 _13\"></span>adquiri<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _13\"></span>Municipal <span class=\"__1 _13\"></span>Dis<span class=\"__1 _3\"></span>trict <span class=\"__1 _13\"></span>Services,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Llc. <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>finales <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _13\"></span>202<span class=\"__1 _3\"></span>3, <span class=\"__1 _13\"></span>\u00e9sta <span class=\"__1 _7\"></span>no aport\u00f3 <span class=\"__1 _13\"></span>aportado <span class=\"__1 _13\"></span>ingres<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>ordinarios <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdi<span class=\"__1 _3\"></span>das <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>ganan<span class=\"__1 _3\"></span>cias <span class=\"__1 _13\"></span>consolidada<span class=\"__1 _3\"></span> adjunta<span class=\"ls14\">. <span class=\"__1 _1a\"> </span></span>De <span class=\"__1 _1a\"> </span>haber <span class=\"__1 _1a\"> </span>consolidad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>l<span class=\"__1 _6\"></span><span class=\"ls32\">a <span class=\"__1 _1a\"> </span></span>sociedad <span class=\"__1 _1a\"> </span>desde <span class=\"__1 _1a\"> </span>1 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>enero <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2023<span class=\"ls33\">,  </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>ingresos <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>rdin<span class=\"__1 _3\"></span>arios <span class=\"__1 _1a\"> </span>y resultados que habr\u00eda<span class=\"__1 _3\"></span> aportado hubies<span class=\"__1 _20\"></span>en sido los siguientes: 2023<span class=\"ls0_1\"> </span>Municipal District Services, Llc. Importe neto de la cifra de negocios 66.882 <span class=\"ls0_1\"> </span>Otros ingresos 863 <span class=\"ls0_1\"> </span>Resultado de Explotaci\u00f3n 2.900 <span class=\"ls0_1\"> </span>Resultado antes de impuestos de operaciones continuadas 2.953 <span class=\"ls0_1\"> </span>Resultado atribuido a la sociedad dominante 1.461 <span class=\"ls0_1\"> </span>Intereses minoritarios 1.492 <span class=\"ls0_1\"> </span>La c<span class=\"__1 _3\"></span>ontabilizaci\u00f3n <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>citada <span class=\"__1 _3\"></span>combinaci<span class=\"ls31\">\u00f3n<span class=\"__1 _3\"></span><span class=\"ls0_1\"> <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>negocios <span class=\"__1 _20\"></span>se esti<span class=\"__1 _3\"></span>m\u00f3 <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>car\u00e1cter <span class=\"__1 _3\"></span>provisi<span class=\"__1 _3\"></span>onal, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _20\"></span>lo q<span class=\"__1 _3\"></span>ue </span></span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"> </span>dispon<span class=\"ls28\">\u00eda</span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>per\u00edodo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"></span>a\u00f1o <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>partir <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>fecha <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>toma <span class=\"__1 _2d\"> </span>control <span class=\"__1 _2d\"> </span>para <span class=\"__1 _2d\"> </span>ajustarlos conforme a informaci\u00f3n posterior m\u00e1s relevante y completa. En el <span class=\"__1 _6\"></span>ejercicio 2024 se <span class=\"__1 _6\"></span>han ajustado las combinaciones <span class=\"__1 _c\"></span>de n<span class=\"__1 _20\"></span>egocios <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedad<span class=\"ls1b\">es</span> <span class=\"__1 _c\"></span>Municipal <span class=\"__1 _20\"></span>District <span class=\"__1 _20\"></span>Services, <span class=\"__1 _c\"></span>Llc.,<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>Premier <span class=\"__1 _20\"></span>Waste <span class=\"__1 _20\"></span>Services, Llc., <span class=\"__1 _6\"></span>Houst<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>Wast<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Services, Llc., <span class=\"__1 _6\"></span>y Houston <span class=\"__1 _6\"></span>Waste<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Solutions,<span class=\"__1 _3\"></span> Llc.<span class=\"__1 _6\"></span> realizadas en <span class=\"__1 _6\"></span>ejercicios anteriores reexpresando <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>datos <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2023 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>acuerdo <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>lo <span class=\"__1 _6\"></span>establecido <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>normativa <span class=\"__1 _7\"></span>aplicable (nota 2).  b) Otras variac<span class=\"__1 _3\"></span>iones del per\u00edmet<span class=\"__1 _3\"></span>ro En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>mes <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>marzo<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>FCyC, <span class=\"__1 _13\"></span>S.A., <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>adquirid<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>par<span class=\"__1 _3\"></span>ticipaci\u00f3n <span class=\"__1 _13\"></span>adici<span class=\"__1 _3\"></span>onal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>sociedad Realia Business, S.A., representativa del 10,26% del capital social, <span class=\"__1 _6\"></span>al fondo Polygon<span class=\"__1 _3\"></span>, por <span class=\"__1 _6\"></span>un import<span class=\"__1 _3\"></span>e de 92.575 miles de eur<span class=\"__1 _3\"></span>os, que se ha registrado en el Estado de Flujos de Efecti<span class=\"__1 _3\"></span>vo adjunto dentro de<span class=\"__1 _20\"></span> la <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>\u201cOtros <span class=\"__1 _6\"></span>cobros/(p<span class=\"__1 _3\"></span>agos) <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>financiaci\u00f3n\u201d, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>haberse<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>reclasificado <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>flujos de  efec<span class=\"__1 _3\"></span>tivo  d<span class=\"__1 _3\"></span>e  la <span class=\"__1 _1a\"> </span>actividad <span class=\"__1 _32\"> </span>de <span class=\"__1 _32\"> </span>Inmobiliaria <span class=\"__1 _1a\"> </span>como  actividad<span class=\"__1 _3\"></span>es  in<span class=\"__1 _3\"></span>terrumpidas <span class=\"__1 _1a\"> </span>(nota  5). <span class=\"__1 _1a\"> </span>Con  esta<span class=\"__1 _20\"></span> adquisici\u00f3n <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>otras <span class=\"__1 _20\"></span>adicionales <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>menor <span class=\"__1 _20\"></span>importe, <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>FCyC, <span class=\"__1 _20\"></span>S.A. en <span class=\"__1 _c\"></span>la citada<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>sociedad ascend\u00eda <span class=\"__1 _6\"></span>a 3<span class=\"__1 _6\"></span>1 de <span class=\"__1 _6\"></span>octubre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024, \u00faltimo <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>pre<span class=\"__1 _3\"></span>vio <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parcial financiera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ha dado origen al Grupo In<span class=\"__1 _3\"></span>mocemento (n<span class=\"__1 _3\"></span>ota 2), de forma dir<span class=\"__1 _3\"></span>ecta e ind<span class=\"__1 _3\"></span>irecta al 77,<span class=\"ls9\">61<span class=\"__1 _3\"></span><span class=\"ls0_1\">%. Puesto que ant<span class=\"__1 _3\"></span>es de<span class=\"__1 _3\"></span> </span></span>la compra, <span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o ya ost<span class=\"__1 _3\"></span>entaba <span class=\"__1 _3\"></span>el control de <span class=\"__1 _3\"></span>la soci<span class=\"__1 _3\"></span>edad, <span class=\"__1 _3\"></span>la diferencia <span class=\"__1 _3\"></span>entre el <span class=\"__1 _3\"></span>precio d<span class=\"__1 _3\"></span>e compra <span class=\"__1 _3\"></span>y el valor contable de l<span class=\"__1 _3\"></span>os intereses minoritari<span class=\"__1 _3\"></span>os adquiridos ha generad<span class=\"__1 _3\"></span>o en el Grupo FCC un aument<span class=\"__1 _3\"></span>o de  las  reservas  de  cons<span class=\"__1 _3\"></span>olidaci\u00f3n  de  23.157  miles  d<span class=\"__1 _3\"></span>e  euros,  una  disminuci\u00f3<span class=\"__1 _3\"></span>n  de  los  intereses<span class=\"__1 _20\"></span> minoritarios de <span class=\"__1 _6\"></span>117.312 miles <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>ajustes de <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>de 6<span class=\"__1 _6\"></span>5 m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es de <span class=\"__1 _6\"></span>euros<span class=\"__1 _3\"></span> (nota 18<span class=\"ls17\">).</span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">26<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>mes  de <span class=\"__1 _1a\"> </span>octubre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>2023, <span class=\"__1 _1a\"> </span>se  perf<span class=\"__1 _20\"></span>ecc<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>on\u00f3 <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>venta <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>un <span class=\"__1 _32\"> </span>24,99% <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>filial <span class=\"__1 _1a\"> </span>de  Servicio<span class=\"__1 _3\"></span>s Medioambientales, FCC <span class=\"__1 _6\"></span>Se<span class=\"__1 _3\"></span>rvicios Medio <span class=\"__1 _6\"></span>Ambiente Holding, S.A., m<span class=\"__1 _6\"></span>atriz<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>actividad de <span class=\"__1 _6\"></span>Servici<span class=\"__1 _3\"></span>os Medioambientales,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>pensiones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Canad\u00e1<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>CPP <span class=\"__1 _13\"></span>Investments,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>965.000<span class=\"__1 _3\"></span> miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>registr\u00f3<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span><span class=\"ffc\">en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>\u201c(Adquisici\u00f3n)<span class=\"__1 _3\"></span>/enajenaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>valores<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>propios\u201d <span class=\"__1 _13\"></span>del </span>Estado <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Flujos de <span class=\"__1 _20\"></span>Efectivo adjun<span class=\"__1 _3\"></span>to. <span class=\"__1 _3\"></span>Al <span class=\"__1 _20\"></span>no haberse<span class=\"__1 _3\"></span> pe<span class=\"__1 _3\"></span>rdido <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>control, <span class=\"__1 _20\"></span>la ope<span class=\"__1 _3\"></span>raci\u00f3n <span class=\"__1 _3\"></span>se r<span class=\"__1 _3\"></span>egistr\u00f3 <span class=\"__1 _20\"></span>como una  o<span class=\"__1 _6\"></span>pera<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>  de <span class=\"__1 _2c\"> </span>patrimonio  y <span class=\"__1 _2c\"> </span>supuso <span class=\"__1 _2c\"> </span>un  aumento  de <span class=\"__1 _2c\"> </span>241.310  miles <span class=\"__1 _2c\"> </span>de  euros <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>intereses<span class=\"__1 _3\"></span> minoritarios, <span class=\"__1 _2c\"> </span><span class=\"ls1e\">y <span class=\"__1 _38\"> </span></span>un <span class=\"__1 _2c\"> </span>aumento <span class=\"__1 _14\"> </span>693.864 <span class=\"__1 _2c\"> </span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>euros <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>reservas <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>consolidaci\u00f3n,<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>como consecuencia <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>diferencia <span class=\"__1 _1a\"> </span>entre <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>precio <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>venta <span class=\"__1 _32\"> </span>y <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>valo<span class=\"__1 _6\"></span>r <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>intereses <span class=\"__1 _1a\"> </span>minoritario<span class=\"__1 _3\"></span>s registrados. <span class=\"__1 _20\"></span>Adicionalmente <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>ajustes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _20\"></span>aumentaron <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>18.723 <span class=\"__1 _20\"></span>miles d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>euros al <span class=\"__1 _c\"></span>haber atribuido la <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span> proporcional a <span class=\"__1 _6\"></span>los intereses<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>min<span class=\"__1 _3\"></span>oritarios de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os citados ajustes existentes previos a la operaci\u00f3n de <span class=\"__1 _3\"></span>venta (nota 18). El <span class=\"__1 _7\"></span>citado <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>incluye <span class=\"__1 _6\"></span>una <span class=\"__1 _13\"></span>cl\u00e1usul<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>precio <span class=\"__1 _7\"></span>contingente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>caja <span class=\"__1 _13\"></span>q<span class=\"__1 _3\"></span>ue produzcan <span class=\"__1 _6\"></span>deter<span class=\"__1 _3\"></span>minados <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctivos <span class=\"__1 _6\"></span>incluidos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>per\u00ed<span class=\"__1 _3\"></span>metro <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>venta. <span class=\"__1 _6\"></span>Dado <span class=\"__1 _6\"></span>q<span class=\"__1 _3\"></span>ue <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los<span class=\"__1 _20\"></span> cobros o pagos no pu<span class=\"__1 _3\"></span>ede determinarse<span class=\"__1 _3\"></span> con suficient<span class=\"__1 _3\"></span>e fiabilidad y la inc<span class=\"__1 _3\"></span>ertidumbre del <span class=\"__1 _3\"></span>momento en<span class=\"__1 _20\"></span> el <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>puedan<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>producir, <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>registrad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>pasiv<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>alguno. <span class=\"__1 _13\"></span>Ad<span class=\"__1 _3\"></span>icionalmente <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e estima que el i<span class=\"__1 _3\"></span>mporte neto de lo<span class=\"__1 _3\"></span>s citados cobr<span class=\"__1 _3\"></span>os o pagos no ser\u00e1<span class=\"__1 _3\"></span> relevante (n<span class=\"__1 _3\"></span>ota 26). En <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>mes <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciembre<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023, <span class=\"__1 _20\"></span>FCyC, <span class=\"__1 _20\"></span><span class=\"ls34\">S.A<span class=\"ls0_1\">., <span class=\"__1 _20\"></span>adquiri\u00f3 <span class=\"__1 _3\"></span>una <span class=\"__1 _c\"></span>participaci\u00f3n <span class=\"__1 _20\"></span>adicional <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _3\"></span>sociedad <span class=\"__1 _20\"></span>Realia<span class=\"__1 _20\"></span> </span></span>Business, S.A.,<span class=\"__1 _3\"></span> representati<span class=\"__1 _3\"></span>va del <span class=\"__1 _3\"></span>12,19% del capital<span class=\"__1 _20\"></span> social, a Soinmob In<span class=\"__1 _20\"></span>mobiliaria Espa\u00f1ola, S.A.U.<span class=\"__1 _3\"></span>, por un<span class=\"__1 _3\"></span> imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _3\"></span>de 1<span class=\"__1 _3\"></span>05.000 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _20\"></span>euros, que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>registr\u00f3 <span class=\"__1 _20\"></span>en el <span class=\"__1 _3\"></span>Estado <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Flujos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Efectivo <span class=\"__1 _20\"></span>adjunto dentro de <span class=\"__1 _6\"></span>la partida \u201cOtros<span class=\"__1 _3\"></span> cobros/(pagos) de <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tividades de financiaci\u00f3n\u201d, al haberse reclasificado<span class=\"__1 _3\"></span> los flujos de <span class=\"__1 _20\"></span>efectivo de la <span class=\"__1 _3\"></span>actividad de <span class=\"__1 _3\"></span>Inmobiliaria <span class=\"__1 _3\"></span>como a<span class=\"__1 _20\"></span>ctiv<span class=\"__1 _6\"></span>idad<span class=\"__1 _20\"></span>es interrumpidas, y reexpresars<span class=\"__1 _3\"></span>e el  estado  de  flujos  de  efectivo  a  31 <span class=\"__1 _2c\"> </span>de  diciembre  de  2023 <span class=\"__1 _2c\"> </span>(nota  5).  Con  esta  adquisici\u00f3n  la participaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>FCyC, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>citada <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>ascend\u00eda, <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>forma <span class=\"__1 _7\"></span>directa <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>indirecta <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>6<span class=\"__1 _6\"></span>7,<span class=\"__1 _3\"></span>05%. Puesto que <span class=\"__1 _6\"></span>antes de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> compra, el <span class=\"__1 _6\"></span>Grupo ya ostentaba <span class=\"__1 _6\"></span>el control de <span class=\"__1 _6\"></span>la sociedad, <span class=\"__1 _6\"></span>la diferencia entre el precio de compra y el <span class=\"__1 _3\"></span>valor contable de los int<span class=\"__1 _3\"></span>ereses minori<span class=\"__1 _3\"></span>tarios adquirid<span class=\"__1 _3\"></span>os gener\u00f3 <span class=\"ls1a\">un</span> <span class=\"__1 _6\"></span>au<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>o de  las  reservas  de  consol<span class=\"__1 _3\"></span>idaci\u00f3n  de  33.412  miles  d<span class=\"__1 _3\"></span>e  euros,  una  disminuci\u00f3n<span class=\"__1 _3\"></span>  de  los  intereses<span class=\"__1 _3\"></span> minoritarios de <span class=\"__1 _3\"></span>139.047 miles de <span class=\"__1 _3\"></span>euros, y un au<span class=\"__1 _3\"></span>mento de los ajuste<span class=\"__1 _3\"></span>s de valor de 63<span class=\"__1 _3\"></span>5 miles de eur<span class=\"__1 _3\"></span>os (nota 18). En <span class=\"__1 _1a\"> </span>el <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>2023, <span class=\"__1 _1a\"> </span>FCyC, <span class=\"__1 _1a\"> </span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>adquiri<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _1a\"> </span>una<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2d\"> </span>adicional <span class=\"__1 _1a\"> </span>del <span class=\"__1 _2d\"></span>3,99% <span class=\"__1 _2d\"> </span>por importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>49.571 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>Control <span class=\"__1 _6\"></span>Empresarial <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Capitales, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>C.V., <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>1,95% <span class=\"__1 _6\"></span>por importe <span class=\"__1 _38\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>24.233 <span class=\"__1 _14\"> </span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>Soinmob <span class=\"__1 _38\"> </span>In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _38\"> </span>Espa\u00f1<span class=\"__1 _3\"></span>ola, <span class=\"__1 _38\"> </span>S.A.U., <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>sociedad<span class=\"__1 _20\"></span> Metrovacesa, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>registr\u00f3 <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Estad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Flu<span class=\"__1 _3\"></span>jos <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>Efectivo <span class=\"__1 _7\"></span>adjunto <span class=\"__1 _7\"></span>dentro <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>partid<span class=\"__1 _20\"></span>a \u201cOtros cobr<span class=\"__1 _3\"></span>os/(pagos) d<span class=\"__1 _3\"></span>e actividades<span class=\"__1 _3\"></span> de <span class=\"ff1_1\">inv<span class=\"__1 _3\"></span>ersi\u00f3n<span class=\"ffc\">\u201d, <span class=\"__1 _3\"></span>al h<span class=\"__1 _3\"></span>aberse reclasificad<span class=\"__1 _20\"></span>o los flujos d<span class=\"__1 _3\"></span>e efec<span class=\"__1 _3\"></span>tivo de<span class=\"__1 _20\"></span> </span></span>la <span class=\"__1 _6\"></span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Inmobiliaria <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>actividades <span class=\"__1 _6\"></span>interrumpidas, <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>reexpresarse <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de efectivo <span class=\"__1 _3\"></span>a 3<span class=\"__1 _3\"></span>1 d<span class=\"__1 _3\"></span>e dici<span class=\"__1 _3\"></span>embre <span class=\"__1 _20\"></span>de 2023 <span class=\"__1 _3\"></span>(nota <span class=\"__1 _3\"></span>5). C<span class=\"__1 _20\"></span>omo consecuencia <span class=\"__1 _20\"></span>de esta <span class=\"__1 _3\"></span>adquisi<span class=\"__1 _3\"></span>ci\u00f3n, se <span class=\"__1 _20\"></span>alcanz\u00f3 un<span class=\"__1 _20\"></span>a participaci\u00f3n t<span class=\"__1 _3\"></span>otal del <span class=\"__1 _3\"></span>21,21%, de la <span class=\"__1 _20\"></span>sociedad Metrov<span class=\"__1 _3\"></span>acesa, S.A., q<span class=\"__1 _3\"></span>ue hasta la <span class=\"__1 _20\"></span>fecha se contab<span class=\"__1 _3\"></span>ilizaba por su valor razonable<span class=\"__1 _3\"></span> con carg<span class=\"__1 _3\"></span>o a reservas, <span class=\"ls1e\">y </span>pas\u00f3 a consolidarse po<span class=\"__1 _3\"></span>r el m\u00e9t<span class=\"__1 _3\"></span>odo de la participaci\u00f3<span class=\"__1 _3\"></span>n al log<span class=\"__1 _3\"></span>rarse <span class=\"__1 _3\"></span>influencia<span class=\"__1 _3\"></span> sig<span class=\"__1 _3\"></span>nificativa, <span class=\"__1 _3\"></span>puesto <span class=\"__1 _20\"></span>que a <span class=\"__1 _20\"></span>cierre <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>ejercicio, <span class=\"__1 _20\"></span>el Grupo<span class=\"__1 _3\"></span> ya<span class=\"__1 _3\"></span> t<span class=\"__1 _3\"></span>en\u00eda <span class=\"__1 _20\"></span>representaci\u00f3n en los \u00f3rganos de gobierno<span class=\"__1 _3\"></span> de la citada sociedad. Esta operaci\u00f3n supu<span class=\"ls35\">so</span> reconocer un<span class=\"__1 _3\"></span> resultado de 142.413 <span class=\"__1 _38\"> </span>miles <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>euros <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>el <span class=\"__1 _18\"> </span>ep\u00edgrafe <span class=\"__1 _38\"> </span><span class=\"ffc\">\u201cResultado <span class=\"__1 _38\"> </span>del <span class=\"__1 _38\"> </span>ejercicio <span class=\"__1 _38\"> </span>procedente <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>operacione<span class=\"__1 _3\"></span>s </span>interrumpidas <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>eto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>impuestos<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span><span class=\"ff1_1\">al <span class=\"__1 _6\"></span>haberse <span class=\"__1 _6\"></span>reclasifi<span class=\"__1 _3\"></span>cado <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cuenta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>p\u00e9rdidas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>ganancias <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> </span>actividad <span class=\"__1 _1a\"> </span>de  In<span class=\"__1 _20\"></span>mo<span class=\"__1 _6\"></span>biliar<span class=\"__1 _3\"></span>ia <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>actividad <span class=\"__1 _32\"> </span>interrumpi<span class=\"__1 _20\"></span>da,  y <span class=\"__1 _1a\"> </span>reexpresarse <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>cuenta  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>p\u00e9rdidas <span class=\"__1 _1a\"> </span>y ganancias <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>202<span class=\"__1 _3\"></span>3 <span class=\"__1 _13\"></span>(nota <span class=\"__1 _13\"></span>5), <span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>diferencia<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>sus activos <span class=\"__1 _13\"></span>net<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>cotizaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>inversi\u00f3n <span class=\"__1 _13\"></span>an<span class=\"__1 _3\"></span>terior <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>in<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>orporaci\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>er\u00edmetr<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> consolidaci\u00f3n (nota<span class=\"__1 _3\"></span>s 5, 12, 14, 18 <span class=\"ls1e\">y <span class=\"ls19\">27</span></span>).  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">27<span class=\"ls0_1\"> </span></span>La <span class=\"__1 _6\"></span>pol\u00ed<span class=\"__1 _3\"></span>tica contable <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>cada en <span class=\"__1 _6\"></span>esta \u00faltima operaci\u00f3n consisti\u00f3 <span class=\"__1 _6\"></span>en considerar como coste <span class=\"__1 _6\"></span>inicial de<span class=\"__1 _20\"></span> la adquisici\u00f3n el valor raz<span class=\"__1 _3\"></span>onable en la fecha de la<span class=\"__1 _3\"></span> toma de influencia sign<span class=\"__1 _3\"></span>ificativa de la particip<span class=\"__1 _3\"></span>aci\u00f3n<span class=\"__1 _3\"></span> en <span class=\"__1 _38\"> </span>Metrovacesa, <span class=\"__1 _38\"> </span>S.A. <span class=\"__1 _14\"> </span>P<span class=\"__1 _6\"></span>u<span class=\"__1 _3\"></span>esto <span class=\"__1 _38\"> </span>que, <span class=\"__1 _38\"> </span>con <span class=\"__1 _38\"> </span>anteri<span class=\"__1 _3\"></span>oridad <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>toma <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>influen<span class=\"__1 _3\"></span>cia <span class=\"__1 _38\"> </span>significativa, <span class=\"__1 _38\"> </span>la<span class=\"__1 _3\"></span> participaci\u00f3n <span class=\"__1 _6\"></span>anterior <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>registraba <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _6\"></span>global, los <span class=\"__1 _3\"></span>ajustes <span class=\"__1 _20\"></span>de valor<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _3\"></span>acumulad<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>reclasificaron<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>a la <span class=\"__1 _3\"></span>partida <span class=\"__1 _20\"></span>de reser<span class=\"__1 _3\"></span>vas. <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>norm<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>tiva <span class=\"__1 _3\"></span>no <span class=\"__1 _20\"></span>trata espec\u00edficamente <span class=\"__1 _14\"> </span>situaciones <span class=\"__1 _38\"> </span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _38\"> </span>la <span class=\"__1 _14\"> </span>descrita, <span class=\"__1 _38\"> </span>por <span class=\"__1 _14\"> </span>lo <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>el <span class=\"__1 _38\"> </span>Grupo <span class=\"__1 _14\"> </span>FCC <span class=\"__1 _38\"> </span>opt\u00f3 <span class=\"__1 _38\"> </span>por <span class=\"__1 _38\"> </span>aplicar<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>el<span class=\"__1 _20\"></span> tratamiento  anteri<span class=\"__1 _3\"></span>or  por  considerar  que  es  el  que<span class=\"__1 _3\"></span>  mejor  refleja<span class=\"ls1a\">ba</span>  el <span class=\"__1 _2c\"> </span>fondo  econ\u00f3mico  d<span class=\"__1 _3\"></span>e  la operaci\u00f3n,  al <span class=\"__1 _2c\"> </span>registrarse  previamente  la  participaci\u00f3n <span class=\"__1 _2c\"> </span>por  su <span class=\"__1 _2c\"> </span>valor <span class=\"__1 _2c\"> </span>razonable. <span class=\"__1 _2c\"> </span>En <span class=\"__1 _2c\"> </span>cuanto  a <span class=\"__1 _2c\"> </span>la reclasificaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ajustes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>reservas, <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>no<span class=\"__1 _6\"></span>rma<span class=\"__1 _3\"></span>tiva <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>able<span class=\"__1 _20\"></span>ce <span class=\"__1 _13\"></span>q<span class=\"__1 _20\"></span>ue <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>opta por <span class=\"__1 _6\"></span>registrar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>particip<span class=\"__1 _3\"></span>aci\u00f3n en <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>instrumento de <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>su valor <span class=\"__1 _6\"></span>razonable co<span class=\"__1 _6\"></span>n cambios<span class=\"__1 _3\"></span> en <span class=\"__1 _33\"> </span>otro <span class=\"__1 _33\"> </span>resultado <span class=\"__1 _33\"> </span>global, <span class=\"__1 _18\"> </span>cualquier <span class=\"__1 _33\"> </span>importe <span class=\"__1 _33\"> </span>registrado <span class=\"__1 _18\"> </span>en <span class=\"__1 _33\"> </span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>o <span class=\"__1 _33\"> </span>resultado <span class=\"__1 _18\"> </span>global <span class=\"__1 _35\"> </span>no <span class=\"__1 _33\"> </span>puede<span class=\"__1 _3\"></span> reclasificarse posteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mente al resultad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>, per<span class=\"__1 _3\"></span>o s\u00ed transferirse a<span class=\"__1 _3\"></span> otras partidas del<span class=\"__1 _20\"></span> patrimonio neto. 5.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">ACTIVOS N<span class=\"__1 _3\"></span>O CORR<span class=\"__1 _3\"></span>IENTES <span class=\"__1 _3\"></span>MANTENIDOS <span class=\"__1 _3\"></span>PARA L<span class=\"__1 _3\"></span>A VE<span class=\"__1 _3\"></span>NTA,  <span class=\"__1 _3\"></span>PASIVOS V<span class=\"__1 _20\"></span>INCULADOS CON <span class=\"__1 _20\"></span>ACTIVOS NO<span class=\"__1 _3\"></span> </span></span>CORRIENTES MAN<span class=\"__1 _3\"></span>TENIDOS P<span class=\"__1 _3\"></span>ARA LA VENTA Y O<span class=\"__1 _3\"></span>PERACIO<span class=\"__1 _3\"></span>NES INTERRUMP<span class=\"__1 _3\"></span>IDAS En <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2024, <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>consecuencia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>proy<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>cto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>escisi\u00f3n <span class=\"__1 _7\"></span>parcial <span class=\"__1 _6\"></span>financiera <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>las actividades de Cementos e Inmobiliaria aprobado por el Consejo de <span class=\"__1 _6\"></span>Ad<span class=\"__1 _3\"></span>ministraci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _6\"></span>Fo<span class=\"__1 _3\"></span>mento de Construcciones <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>Co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _3\"></span>tas, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _3\"></span>(nota <span class=\"__1 _20\"></span>2)<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>activos y<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>pasivos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>ambas a<span class=\"__1 _20\"></span>ctividades se <span class=\"__1 _20\"></span>reclasificaron<span class=\"__1 _20\"></span> a <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>mantenidos <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>venta. <span class=\"__1 _6\"></span>Adicionalmente <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>determin<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>actividades<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de Inmobiliaria <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Cementos <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>deb\u00edan <span class=\"__1 _6\"></span>reclasificar <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>interrumpid<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>constituir <span class=\"__1 _6\"></span>ambas<span class=\"__1 _3\"></span> un <span class=\"__1 _3\"></span>componente <span class=\"__1 _20\"></span>separado <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span><span class=\"ls35\">se<span class=\"ls0_1\"> distingu<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>claramente<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>del resto <span class=\"__1 _20\"></span>de la<span class=\"__1 _3\"></span> entidad<span class=\"__1 _3\"></span>, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>desde<span class=\"__1 _3\"></span> u<span class=\"__1 _3\"></span>n p<span class=\"__1 _3\"></span>unto </span></span>de vista operativo como a efectos de informaci<span class=\"__1 _3\"></span>\u00f3n financiera, al considerarse como un segmento de actividad <span class=\"__1 _3\"></span>(nota <span class=\"__1 _20\"></span>28). Posteri<span class=\"__1 _3\"></span>ormente, <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>7 de <span class=\"__1 _3\"></span>noviembr<span class=\"__1 _3\"></span>e se <span class=\"__1 _20\"></span>perfeccion\u00f3 <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>escisi\u00f3n y <span class=\"__1 _20\"></span>se dieron <span class=\"__1 _20\"></span>de baja<span class=\"__1 _3\"></span> los <span class=\"__1 _2e\"> </span>activ<span class=\"__1 _3\"></span>os <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2f\"> </span>pasivos <span class=\"__1 _2f\"> </span>mantenidos <span class=\"__1 _2f\"> </span>para <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2f\"> </span>venta <span class=\"__1 _2f\"> </span>correspondientes <span class=\"__1 _2f\"> </span>ambas <span class=\"__1 _2f\"> </span>actividades <span class=\"__1 _2f\"> </span>con contrapartida en patri<span class=\"__1 _3\"></span>monio neto (notas <span class=\"ls19\">18</span> y 27<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>Como <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _20\"></span>ecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>citada <span class=\"__1 _7\"></span>reclasificaci\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>pasivos <span class=\"__1 _6\"></span>mantenidos <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el balance del Grup<span class=\"__1 _3\"></span>o FCC a 31 de <span class=\"__1 _3\"></span>mayo de 2024 se traspa<span class=\"__1 _3\"></span>saron los siguientes i<span class=\"__1 _3\"></span>mportes: Mayo 2024 Cementos  Inmobiliaria Eliminaciones Total Inmovilizado intangible 148.959  72 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>149.031  Inmovilizado material 473.957  614 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>474.571  Inversiones inmobiliarias  - 2.089.556    <span class=\"ls0_1\">- </span>2.089.556  Inversiones contabilizadas por el m\u00e9todo de la participaci\u00f3n 132.296  429.323    <span class=\"ls0_1\">- </span>561.619  Activos financieros no corrientes 4.292  15.193  (132) 19.353  Activos por impuestos diferidos 53.450  10.453    <span class=\"ls0_1\">- </span>63.903  Activos corrientes 261.884  849.753  (23.120) 1.088.517  Total Activo 1.074.838 <span class=\"ls0_1\"> </span>3.394.964 <span class=\"ls0_1\"> </span>(23.252) 4.446.550 <span class=\"ls0_1\"> </span>Pasivos financieros no corrientes 111.537  306.079  (4.279) 413.337  Resto pasivos no corrientes 93.580  174.415  1 <span class=\"ls0_1\"> </span>267.996  Pasivos financieros corrientes 56.319  692.721  (247.702) 501.338  Resto pasivos corrientes 88.369  106.809  (26.223) 168.955  Total Pasivo 349.805 <span class=\"ls0_1\"> </span>1.280.024 <span class=\"ls0_1\"> </span>(278.203) 1.351.626<span class=\"__1 _5f\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">28<span class=\"ls0_1\"> </span></span>El Grupo <span class=\"__1 _6\"></span>ha aplicado los <span class=\"__1 _6\"></span>cri<span class=\"__1 _3\"></span>terios establecidos por <span class=\"__1 _6\"></span>la NIIF 5 <span class=\"__1 _6\"></span>\u201cActivos no co<span class=\"__1 _6\"></span>rri<span class=\"__1 _20\"></span>entes <span class=\"__1 _6\"></span>mantenidos para<span class=\"__1 _3\"></span> la <span class=\"ffc\">venta <span class=\"__1 _3\"></span>y acti<span class=\"__1 _3\"></span>vidades int<span class=\"__1 _3\"></span>errumpidas\u201d. <span class=\"__1 _20\"></span>La citada norma<span class=\"__1 _3\"></span> estab<span class=\"__1 _3\"></span>lece la <span class=\"__1 _20\"></span>obligatoriedad d<span class=\"__1 _3\"></span>e reclasificar <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> </span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>vayan <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>recuperar <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>v\u00e9s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>uso <span class=\"__1 _6\"></span>continuado <span class=\"__1 _6\"></span>a m<span class=\"__1 _6\"></span>antenid<span class=\"__1 _20\"></span>os <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> venta, cesando la a<span class=\"__1 _3\"></span>mortizaci\u00f3n de l<span class=\"__1 _3\"></span>os activos desde<span class=\"__1 _3\"></span> la fecha de reclasifi<span class=\"__1 _3\"></span>caci\u00f3n. Adicionalmente,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>citada <span class=\"__1 _1a\"> </span>norma <span class=\"__1 _13\"></span>establece <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>cuando <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>activos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"></span>clasificados <span class=\"__1 _2d\"></span>como<span class=\"__1 _3\"></span> mantenidos <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>enta<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>constituyen <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>component<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>entidad, <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>decir <span class=\"__1 _6\"></span>forma <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>un<span class=\"__1 _3\"></span> plan in<span class=\"__1 _3\"></span>dividual y co<span class=\"__1 _3\"></span>ordinado <span class=\"__1 _3\"></span>para la <span class=\"__1 _20\"></span>enajenaci\u00f3n o dis<span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>sici\u00f3n <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _3\"></span>v\u00eda de <span class=\"__1 _3\"></span>una l\u00edn<span class=\"__1 _3\"></span>ea de neg<span class=\"__1 _3\"></span>ocio o <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>zona <span class=\"__1 _20\"></span>geogr\u00e1fica <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>sea sig<span class=\"__1 _3\"></span>nificativa <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>pueda <span class=\"__1 _20\"></span>considerarse <span class=\"__1 _20\"></span>separada <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>resto, su resultado d<span class=\"__1 _3\"></span>espu\u00e9s d<span class=\"__1 _3\"></span>e impuestos <span class=\"__1 _3\"></span>y sus flu<span class=\"__1 _3\"></span>jos de <span class=\"__1 _3\"></span>efectivo de <span class=\"__1 _3\"></span>explotaci\u00f3n, <span class=\"__1 _3\"></span>inversi<span class=\"__1 _3\"></span>\u00f3n y financiaci<span class=\"__1 _20\"></span>\u00f3n deben <span class=\"__1 _38\"> </span>clasificarse <span class=\"__1 _38\"> </span>como <span class=\"__1 _38\"> </span>actividades <span class=\"__1 _18\"> </span>interru<span class=\"__1 _3\"></span>mpidas <span class=\"__1 _38\"> </span>y <span class=\"__1 _18\"> </span>presentarse <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>forma <span class=\"__1 _38\"> </span>separada <span class=\"__1 _38\"> </span>a <span class=\"__1 _18\"> </span>las actividades <span class=\"__1 _2d\"> </span>continuadas. <span class=\"__1 _2d\"> </span>Adicionalmente <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>debe <span class=\"__1 _2d\"> </span>realizar <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>misma <span class=\"__1 _2d\"> </span>reexpresi\u00f3n <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>eje<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>cicio anterior a efectos <span class=\"__1 _3\"></span>comparativ<span class=\"__1 _3\"></span>os. Sin <span class=\"__1 _6\"></span>embargo, <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>citada <span class=\"__1 _6\"></span>norma <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>establece <span class=\"__1 _6\"></span>espec\u00edficamente <span class=\"__1 _6\"></span>criterios <span class=\"__1 _6\"></span>detallad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c\u00f3mo <span class=\"__1 _7\"></span>realizar<span class=\"__1 _3\"></span> las reclasificaci<span class=\"__1 _3\"></span>ones anteri<span class=\"__1 _3\"></span>ormente citada<span class=\"__1 _3\"></span>s, por <span class=\"__1 _3\"></span>lo que <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _3\"></span>ha consid<span class=\"__1 _3\"></span>erado que <span class=\"__1 _3\"></span>el tratamient<span class=\"__1 _20\"></span>o que se detall<span class=\"__1 _3\"></span>a a continuaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>es el que <span class=\"__1 _3\"></span>mejor refl<span class=\"__1 _3\"></span>eja el fond<span class=\"__1 _3\"></span>o econ\u00f3mic<span class=\"__1 _3\"></span>o de la <span class=\"__1 _3\"></span>operaci\u00f3n y cu<span class=\"__1 _3\"></span>mple<span class=\"__1 _3\"></span> con los requisitos<span class=\"__1 _3\"></span> de la citada N<span class=\"__1 _3\"></span>IIF 5 y el resto de n<span class=\"__1 _3\"></span>ormativa: -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ffc\">Reclasificaci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>resultado <span class=\"__1 _6\"></span>antes <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>impuestos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>\u201cResultado <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>procedente <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> </span></span>operaciones <span class=\"__1 _20\"></span>interrumpidas <span class=\"__1 _20\"></span>neto de <span class=\"__1 _20\"></span>impuestos\u201d <span class=\"__1 _20\"></span>(cuenta <span class=\"__1 _20\"></span>de resultados<span class=\"__1 _3\"></span>): <span class=\"__1 _3\"></span>El <span class=\"__1 _3\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>ha <span class=\"__1 _20\"></span>aplicado los prin<span class=\"__1 _3\"></span>cipios <span class=\"__1 _3\"></span>establecidos <span class=\"__1 _20\"></span>por la <span class=\"__1 _20\"></span>decisi\u00f3n del <span class=\"__1 _20\"></span>Comit\u00e9 d<span class=\"__1 _3\"></span>e Interpreta<span class=\"__1 _3\"></span>ci\u00f3n d<span class=\"__1 _3\"></span>el IASB <span class=\"__1 _20\"></span>en ener<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e 2016 <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>determina <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>deben <span class=\"__1 _6\"></span>seguir <span class=\"__1 _6\"></span>practic\u00e1ndose <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>eliminaciones <span class=\"__1 _6\"></span>intragrup<span class=\"__1 _3\"></span>o entre <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ntinua<span class=\"__1 _20\"></span>das <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _20\"></span>interrumpidas. <span class=\"__1 _c\"></span>Teniendo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _20\"></span>lo <span class=\"__1 _20\"></span>anterior<span class=\"__1 _3\"></span> y <span class=\"__1 _2c\"> </span>con <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>fin  de <span class=\"__1 _2c\"> </span>reflejar <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>manera <span class=\"__1 _2c\"> </span>m\u00e1s <span class=\"__1 _2c\"> </span>adecuada  el <span class=\"__1 _14\"> </span>resultado <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las  operaciones continuadas, <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>operaciones <span class=\"__1 _20\"></span>intragrupo <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>eliminan <span class=\"__1 _20\"></span>en el <span class=\"__1 _20\"></span>resultado <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntin<span class=\"__1 _3\"></span>uadas, <span class=\"__1 _20\"></span>si n<span class=\"__1 _20\"></span>o que <span class=\"__1 _6\"></span>la eliminaci\u00f3n se <span class=\"__1 _6\"></span>incluye <span class=\"__1 _6\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del resultado <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>n el ep\u00edgrafe correspondien<span class=\"__1 _20\"></span>te. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Reclasificaci\u00f3n de los flujos de efectivo: En los estados financieros del Grupo, el total de los flujos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>explotaci\u00f3n, <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>inversi\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>financia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>actividades <span class=\"__1 _13\"></span>interrumpidas <span class=\"__1 _13\"></span>se recoge <span class=\"__1 _2e\"> </span>resp<span class=\"__1 _3\"></span>ectivamente <span class=\"__1 _2f\"> </span>en <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2f\"> </span>ep\u00edgrafes <span class=\"__1 _2e\"> </span>\u201cOtros <span class=\"__1 _2f\"> </span>cobros/(pagos) <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>acti<span class=\"ff1_1\">vidades <span class=\"__1 _2e\"> </span>de </span>explotaci\u00f3n\u201d, <span class=\"__1 _c\"></span>\u201cOtros <span class=\"__1 _20\"></span>cobros/(pagos) <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>actividades <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n\u201d <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>\u201cOtros <span class=\"__1 _3\"></span>cobr<span class=\"__1 _3\"></span>os/(pagos) <span class=\"__1 _20\"></span>de actividades <span class=\"__1 _20\"></span>de financiaci\u00f3n<span class=\"__1 _3\"></span>\u201d. Ad<span class=\"__1 _3\"></span>icionalmente <span class=\"__1 _20\"></span>el i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>\u201cEfectiv<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>otros ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _3\"></span>l\u00edquidos<span class=\"__1 _20\"></span> equivalentes\u201d <span class=\"__1 _7\"></span><span class=\"ff1_1\">en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>perfecciona<span class=\"__1 _3\"></span>miento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>scisi\u00f3n <span class=\"__1 _13\"></span>correspond<span class=\"__1 _3\"></span>iente <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> </span>actividades  int<span class=\"__1 _3\"></span>errumpidas <span class=\"__1 _32\"> </span>se  da  de <span class=\"__1 _32\"> </span>baja  dentr<span class=\"__1 _3\"></span>o  del <span class=\"__1 _32\"> </span>ep\u00edgrafe  \u201cO<span class=\"__1 _3\"></span>tros  cobros<span class=\"__1 _3\"></span>/(pagos)  d<span class=\"__1 _3\"></span>e actividades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>inv<span class=\"__1 _3\"></span>ersi\u00f3n\u201d. <span class=\"__1 _7\"></span>De <span class=\"__1 _13\"></span>f<span class=\"__1 _3\"></span>orma <span class=\"__1 _7\"></span>an\u00e1loga <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>trata<span class=\"__1 _3\"></span>miento <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> resultados, las <span class=\"__1 _6\"></span>eliminaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>intragrup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>entre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>operac<span class=\"__1 _3\"></span>iones <span class=\"__1 _6\"></span>continuadas e <span class=\"__1 _6\"></span>interru<span class=\"__1 _3\"></span>mpidas <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e registran  en  las  mis<span class=\"__1 _3\"></span>mas  l\u00edneas  indicadas  para  l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s  fl<span class=\"__1 _3\"></span>ujos  de  efectivo  de  las  a<span class=\"__1 _3\"></span>ctividades<span class=\"__1 _20\"></span> interrumpidas. En <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>apartados <span class=\"__1 _6\"></span>siguientes <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>detallan <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>diferentes<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>naturalezas <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>cuenta <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>del estado de flujos de<span class=\"__1 _3\"></span> efectivo c<span class=\"__1 _3\"></span>orrespondientes a las ac<span class=\"__1 _3\"></span>tividades interru<span class=\"__1 _3\"></span>mpidas.<span class=\"__1 _5f\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">29<span class=\"ls0_1\"> </span></span>Cuenta de P\u00e9rdidas<span class=\"__1 _3\"></span> y Ganancias El <span class=\"__1 _13\"></span>desglose <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>naturalez<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>resultado<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>despu\u00e9s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>impuestos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>interrumpidas hasta el 3<span class=\"__1 _3\"></span>1 de <span class=\"__1 _3\"></span>octubre que <span class=\"__1 _3\"></span>se muestran <span class=\"__1 _3\"></span>en la <span class=\"__1 _3\"></span>cuenta d<span class=\"__1 _20\"></span>e p\u00e9rdidas y ganan<span class=\"__1 _3\"></span>cias con<span class=\"__1 _3\"></span>solidada adju<span class=\"__1 _3\"></span>nta es el siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>Cementos  Inmobiliaria Elim. Total Importe neto de la cifra de negocios 541.006  214.672  (53.352) 702.326  Gastos de explotaci\u00f3n (422.279) (95.984) 71.901  (446.362) Resultado de Explotaci\u00f3n 118.727 <span class=\"ls0_1\"> </span>118.688 <span class=\"ls0_1\"> </span>18.549 <span class=\"ls0_1\"> </span>255.964 <span class=\"ls0_1\"> </span>Resultado financiero (5.471) (33.449) (33.992) (72.912) Resultado de entidades valoradas por el m\u00e9todo de la participaci\u00f3n 3.524 <span class=\"ls0_1\"> </span>(8.643) 4.681 <span class=\"ls0_1\"> </span>(438) Resultado antes de impuestos de operaciones continuadas 116.780 <span class=\"ls0_1\"> </span>76.596 <span class=\"ls0_1\"> </span>(10.762) 182.614 <span class=\"ls0_1\"> </span>Impuesto sobre beneficios (24.064) (18.856) (3.571) (46.491) Resultado del ejercicio proced<span class=\"__1 _3\"></span>ente de operaciones continuadas 92.716 <span class=\"ls0_1\"> </span>57.740 <span class=\"ls0_1\"> </span>(14.333) 136.123 <span class=\"ls0_1\"> </span>Resultado atribuido a la sociedad dominante 90.077  39.221  (14.660) 114.638  Resultado atribuido a intereses minoritarios 2.639  18.519  327 <span class=\"ls0_1\"> </span>21.485  2023<span class=\"ls0_1\"> </span>Cementos  Inmobiliaria Elim. Total Importe neto de la cifra de negocios 614.313  253.780  (59.369) 808.724  Gastos de explotaci\u00f3n (485.248) (197.974) 55.373  (627.849) Resultado de Explotaci\u00f3n 129.065 <span class=\"ls0_1\"> </span>55.806 <span class=\"ls0_1\"> </span>(3.996) 180.875 <span class=\"ls0_1\"> </span>Resultado financiero (5.720) (26.489)   <span class=\"ls0_1\">- </span>(32.209) Resultado de entidades valoradas por el m\u00e9todo de la participaci\u00f3n (12.536) 144.160 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>131.624 <span class=\"ls0_1\"> </span>Resultado antes de impuestos de operaciones continuadas 110.809 <span class=\"ls0_1\"> </span>173.477 <span class=\"ls0_1\"> </span>(3.996) 280.290 <span class=\"ls0_1\"> </span>Impuesto sobre beneficios (20.412) 4.303    <span class=\"ls0_1\">- </span>(16.109) Resultado del ejercicio proced<span class=\"__1 _3\"></span>ente de operaciones continuadas 90.397 <span class=\"ls0_1\"> </span>177.780 <span class=\"ls0_1\"> </span>(3.996) 264.181 <span class=\"ls0_1\"> </span>Resultado atribuido a la sociedad dominante 87.648  137.588  (3.996) 221.240  Resultado atribuido a intereses minoritarios 2.749  40.192    <span class=\"ls0_1\">- </span>42.941<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">30<span class=\"ls0_1\"> </span></span>Estado de flujos de <span class=\"__1 _3\"></span>efectivo El estado de flujos<span class=\"__1 _3\"></span> de efectivo que c<span class=\"__1 _3\"></span>orresponde a las actividades<span class=\"__1 _3\"></span> interrumpid<span class=\"__1 _3\"></span>as es el siguiente:  2024<span class=\"ls0_1\"> </span>Cementos  Inmobiliaria Eliminaciones Total Resultado antes de impuestos de operaciones interrumpidas 116.780  76.596   - 193.376  Ajustes del resultado 34.055  39.675   - 73.730  Cambios en el capital corriente (23.852) 24.840   - 988 <span class=\"ls0_1\"> </span>Otros flujos de efectivo de las actividades de explotaci\u00f3n  (3.426) (1.192)  - (4.618) Flujos de efectivo de las actividades de explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span> 123.557 <span class=\"ls0_1\"> </span>139.919 <span class=\"ls0_1\"> </span> - 263.476 <span class=\"ls0_1\"> </span>Pagos por inversiones (33.355) (7.154) 160.063  119.554  Cobros por desinversiones 231 <span class=\"ls0_1\"> </span>256 <span class=\"ls0_1\"> </span> - 487 <span class=\"ls0_1\"> </span>Otros flujos de efectivo de actividades de inversi\u00f3n 3.910  702 <span class=\"ls0_1\"> </span>(350.489) (345.877) Flujos de efectivo de las actividades de inversi\u00f3n  (29.214) (6.196) (190.426) (225.836) Cobros y (pagos) por instrumentos de patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>  - 105.909  (160.063) (54.154) Cobros y (pagos) por instrumentos de pasivo financiero (84.272) (174.347) 350.489  91.870  Otros flujos de efectivo de actividades de financiaci\u00f3n (10.899) (43.971) (54.870) Flujos de efectivo de las actividades de financiaci\u00f3n (95.171) (112.409) 190.426 <span class=\"ls0_1\"> </span>(17.154) Efecto de las variaciones del tipo de cambio<span class=\"__1 _3\"></span> y otros<span class=\"__1 _6\"></span> 207 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span> - 208 <span class=\"ls0_1\"> </span>Total flujos de efectivo (621) 21.315 <span class=\"ls0_1\"> </span> - 20.694 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cementos  Inmobiliaria Eliminaciones Total Resultado antes de impuestos de operaciones interrumpidas 110.809  173.477   - 284.286  Ajustes del resultado 39.834  (43.312)  - (3.478) Cambios en el capital corriente (15.598) 22.015  3.996  10.413  Otros flujos de efectivo de las actividades de explotaci\u00f3n  (10.594) 3.489  (7.105) Flujos de efectivo de las actividades de explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span> 124.451 <span class=\"ls0_1\"> </span>155.669 <span class=\"ls0_1\"> </span>3.996 <span class=\"ls0_1\"> </span>284.116 <span class=\"ls0_1\"> </span>Pagos por inversiones (129.828) (109.953) (11) (239.792) Cobros por desinversiones 141 <span class=\"ls0_1\"> </span>290 <span class=\"ls0_1\"> </span> - 431 <span class=\"ls0_1\"> </span>Otros flujos de efectivo de actividades de inversi\u00f3n 29.452  27.914  114.001  171.367  Flujos de efectivo de las actividades de inversi\u00f3n  (100.235) (81.749) 113.990 <span class=\"ls0_1\"> </span>(67.994) Cobros y (pagos) por instrumentos de patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>  - (117.539) (24) (117.563) Cobros y (pagos) por instrumentos de pasivo financiero (15.030) 97.160  (128.233) (46.103) Otros flujos de efectivo de actividades de financiaci\u00f3n (10.939) (41.483) 10.271  (42.151) Flujos de efectivo de las actividades de financiaci\u00f3n (25.969) (61.862) (117.986) (205.817) Efecto de las variaciones del tipo de cambio<span class=\"__1 _3\"></span> y otros<span class=\"__1 _6\"></span> (793) (2)  - (795) Total flujos de efectivo (2.546) 12.056 <span class=\"ls0_1\"> </span> - 9.510 <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">31<span class=\"ls0_1\"> </span></span>6.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">DISTRIBUCI\u00d3N<span class=\"__1 _3\"></span> DE RESULT<span class=\"__1 _3\"></span>ADOS </span></span>Fomento <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>Construcciones <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>Contratas, <span class=\"__1 _2d\"></span>S.A. <span class=\"__1 _2d\"></span>ha <span class=\"__1 _13\"></span>distribuido <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>dividendo<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>flexible <span class=\"__1 _2d\"></span>(scrip <span class=\"__1 _13\"></span>dividend) durante <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _6\"></span>2024 <span class=\"__1 _7\"></span><span class=\"ls1e\">y <span class=\"__1 _7\"></span><span class=\"ls19\">20</span></span>23, <span class=\"__1 _7\"></span>lo <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>supuesto <span class=\"__1 _6\"></span>una <span class=\"__1 _7\"></span>salida <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>caja <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>24.912 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros (19.452 mil<span class=\"__1 _20\"></span>es de euro<span class=\"__1 _3\"></span>s en <span class=\"__1 _20\"></span>el ejercici<span class=\"__1 _3\"></span>o 2023) <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>la entrega <span class=\"__1 _20\"></span>de 18.771.215 <span class=\"__1 _3\"></span>acciones <span class=\"__1 _3\"></span>(22.69<span class=\"__1 _3\"></span>7.739 acciones<span class=\"__1 _20\"></span> en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _13\"></span>2023) <span class=\"__1 _13\"></span>(n<span class=\"__1 _3\"></span>ota <span class=\"__1 _13\"></span>18). <span class=\"__1 _13\"></span>Adici<span class=\"__1 _3\"></span>onalmente <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>eterminadas <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _13\"></span>depen<span class=\"__1 _3\"></span>dientes <span class=\"__1 _13\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>socios minoritarios han<span class=\"__1 _3\"></span> distribuido dividend<span class=\"__1 _3\"></span>o. El cuadro <span class=\"__1 _6\"></span>siguiente recoge los <span class=\"__1 _6\"></span>dividendos pagados a <span class=\"__1 _6\"></span>sus accionistas por <span class=\"__1 _6\"></span>las empresas del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a 31 de diciembre de<span class=\"__1 _3\"></span> 2024 y 2023:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Accionistas de Fomento de Construcciones y Contratas, S<span class=\"__1 _3\"></span>.A.<span class=\"__1 _6\"></span> 24.912  19.452  Otros accionistas minoritarios del resto de sociedades 96.858  38.825  121.770 <span class=\"ls0_1\"> </span>58.277 <span class=\"ls0_1\"> </span>La<span class=\"ls0_1\"> <span class=\"__1 _7\"></span><span class=\"ffc\">l\u00ednea <span class=\"__1 _7\"></span>\u201cOtros <span class=\"__1 _7\"></span>accionistas<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>minoritarios <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>resto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>so<span class=\"__1 _6\"></span>ciedad<span class=\"__1 _20\"></span>es\u201d <span class=\"__1 _13\"></span><span class=\"ff1_1\">incluye <span class=\"__1 _7\"></span>princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>pago <span class=\"__1 _7\"></span>de </span></span></span>dividendos <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>l<span class=\"ls31\">os</span> <span class=\"__1 _6\"></span>soci<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>minoritario<span class=\"ls35\">s <span class=\"__1 _6\"></span></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Aqualia, S.A. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>36.946 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de diciembre de<span class=\"__1 _3\"></span> 2024 (0 miles de <span class=\"__1 _3\"></span>euros a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"__1 _3\"></span>23).   7.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">INMOVILIZADO <span class=\"__1 _3\"></span>INTANGIBLE </span></span>La composici\u00f3n ne<span class=\"__1 _3\"></span>ta del inmovilizad<span class=\"__1 _3\"></span>o intangible a <span class=\"__1 _3\"></span>31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 y de <span class=\"ls9\">20</span>23 es la<span class=\"__1 _3\"></span> siguiente:<span class=\"__1 _3\"></span> Coste Amortizaci\u00f3n acumulada Deterioros Valor Neto 2024<span class=\"ls0_1\"> </span>Concesiones (nota 11) 3.258.688  (1.598.666) (47.150) 1.612.872  Fondo de comercio 1.264.901                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(500.399) 764.502  Otros activos intangibles 460.396  (179.706) (13.035) 267.655  4.983.985 <span class=\"ls0_1\"> </span>(1.778.372) (560.584) 2.645.029 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Concesiones (nota 11) 3.068.721  (1.478.640) (46.920) 1.543.161  Fondo de comercio 1.919.664                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.158.849) 760.815  Otros activos intangibles 385.365  (199.827) (12.517) 173.021  5.373.750 <span class=\"ls0_1\"> </span>(1.678.467) (1.218.286) 2.476.997<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">32<span class=\"ls0_1\"> </span></span>a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Con<span class=\"__1 _3\"></span>cesiones </span></span>Los <span class=\"__1 _20\"></span>mov<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mientos <span class=\"__1 _20\"></span>de e<span class=\"__1 _3\"></span>ste <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _20\"></span>durante los <span class=\"__1 _20\"></span>ejercicios <span class=\"__1 _20\"></span>2024<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>2023 <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>sido los siguientes:<span class=\"ff5 fs5\"> </span>Concesiones Amortizaci\u00f3n Acumulada Deterioros Valor Neto Saldo a 31.12.22 2.908.310 <span class=\"ls0_1\"> </span>(1.343.901) (51.764) 1.512.645 <span class=\"ls0_1\"> </span>Entradas o dotaciones 34.558  (130.550) (1.839) (97.831) Salidas, bajas o reducciones (1.908) 1.628  6.684  6.404  Diferencias de conversi\u00f3n 45.205  (5.917) (1) 39.287  Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 82.556  100 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>82.656  Saldo a 31.12.23 3.068.721 <span class=\"ls0_1\"> </span>(1.478.640) (46.920) 1.543.161 <span class=\"ls0_1\"> </span>Entradas o dotaciones 98.890  (146.533) (1.034) (48.677) Salidas, bajas o reducciones (24.875) 24.207  805 <span class=\"ls0_1\"> </span>137 <span class=\"ls0_1\"> </span>Diferencias de conversi\u00f3n (28.020) 3.106    <span class=\"ls0_1\">- </span>(24.914) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 143.972  (806) (1) 143.165  Saldo a 31.12.24 3.258.688 <span class=\"ls0_1\"> </span>(1.598.666) (47.150) 1.612.872 <span class=\"ls0_1\"> </span>En <span class=\"__1 _6\"></span>este ep\u00edgrafe <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>recoge<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _6\"></span>intang<span class=\"__1 _3\"></span>ibles <span class=\"__1 _6\"></span>correspondient<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>a lo<span class=\"__1 _6\"></span>s acuerdos <span class=\"__1 _6\"></span>de concesi\u00f3n <span class=\"__1 _6\"></span>de servicios (nota 11).<span class=\"__1 _3\"></span> Las entradas m\u00e1s signifi<span class=\"__1 _3\"></span>cativas del<span class=\"__1 _3\"></span> ejercicio 2<span class=\"__1 _3\"></span>024 corre<span class=\"__1 _3\"></span>sponden, dentro del<span class=\"__1 _3\"></span> segmento de Servi<span class=\"__1 _3\"></span>cios Medioambientales,<span class=\"__1 _3\"></span> a los proyect<span class=\"__1 _3\"></span>os en curso que lleva<span class=\"__1 _3\"></span>n a cabo las sociedad<span class=\"__1 _3\"></span>es FCC Medi<span class=\"__1 _3\"></span>o Ambiente, S.A. por importe de<span class=\"fc4\"> <span class=\"__1 _3\"></span><span class=\"fc0_1\">42.551 miles d<span class=\"__1 _3\"></span>e euros (7.07<span class=\"__1 _3\"></span>5 miles de eur<span class=\"__1 _3\"></span>os en el ejercicio <span class=\"__1 _3\"></span>2023), Ec<span class=\"__1 _3\"></span>oparque </span></span>Mancomunidad del <span class=\"__1 _3\"></span>Este, S.A.<span class=\"__1 _3\"></span> por importe de 2<span class=\"__1 _3\"></span>2.155 miles de eur<span class=\"__1 _3\"></span>os (1.818 <span class=\"__1 _3\"></span>miles de euros en el ejercicio 2023<span class=\"__1 _3\"></span>) y por socied<span class=\"__1 _3\"></span>ades del Grupo FCC <span class=\"__1 _3\"></span>CEE por imp<span class=\"__1 _3\"></span>orte de<span class=\"fc4\"> </span>811 miles de <span class=\"__1 _3\"></span>euros (2.155 miles de euros en el ej<span class=\"__1 _3\"></span>ercicio 202<span class=\"__1 _3\"></span>3) y, dentro del seg<span class=\"__1 _3\"></span>mento Gesti<span class=\"__1 _3\"></span>\u00f3n Integral del Agu<span class=\"__1 _3\"></span>a, a la sociedad Acqu<span class=\"__1 _3\"></span>e di Caltanisseta, S.P.A <span class=\"__1 _3\"></span> por importe de 1<span class=\"__1 _3\"></span>4.753 miles de<span class=\"__1 _3\"></span> euros  (14.4<span class=\"__1 _3\"></span>36 miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s en<span class=\"__1 _3\"></span> 2023) y FCC Aqualia, S.A. por imp<span class=\"__1 _3\"></span>orte de 14.8<span class=\"__1 _3\"></span>78 miles de euro<span class=\"__1 _3\"></span>s (4.340 miles d<span class=\"__1 _3\"></span>e euros en 2023<span class=\"__1 _3\"></span>).  En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>parti<span class=\"__1 _20\"></span>da <span class=\"__1 _7\"></span><span class=\"ffc\">\u201cvariaciones <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>per\u00edmetro,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>traspasos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>tros <span class=\"__1 _6\"></span>movimient<span class=\"__1 _3\"></span>os\u201d <span class=\"__1 _6\"></span><span class=\"ff1_1\">incluye <span class=\"__1 _6\"></span>el </span></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>incorporaci\u00f3n <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>er\u00edmetro <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>activid<span class=\"__1 _3\"></span>ad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>Medioambientales<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _20\"></span>o Urbaser y sus filial<span class=\"__1 _3\"></span>es en el Reino Un<span class=\"__1 _3\"></span>ido, por un i<span class=\"__1 _3\"></span>mporte de 148.843<span class=\"__1 _3\"></span> miles de euros (nota 4<span class=\"__1 _3\"></span>). Asimismo, <span class=\"__1 _c\"></span>esta <span class=\"__1 _20\"></span>partida <span class=\"__1 _c\"></span>incluye <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>registro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>compromisos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _c\"></span>futuras <span class=\"__1 _c\"></span>incluidas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>tarifa<span class=\"__1 _20\"></span> como mayor<span class=\"__1 _3\"></span> valor del a<span class=\"__1 _3\"></span>ctivo intangible<span class=\"__1 _3\"></span> con contrapar<span class=\"__1 _3\"></span>tida en pr<span class=\"__1 _3\"></span>ovisiones (n<span class=\"__1 _3\"></span>ota 11) prin<span class=\"__1 _3\"></span>cipalmente en<span class=\"__1 _3\"></span> las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>segmento <span class=\"__1 _c\"></span>Gesti\u00f3n <span class=\"__1 _3\"></span>Integral <span class=\"__1 _c\"></span>del Agu<span class=\"__1 _3\"></span>a, <span class=\"__1 _20\"></span>siendo <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _20\"></span>destacables<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2024 las <span class=\"__1 _6\"></span>siguientes: <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Aqualia, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>11.902 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(25.276 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el ejercicio 202<span class=\"__1 _3\"></span>3). En el ejerci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>2023 destac<span class=\"__1 _3\"></span>\u00f3 la sociedad<span class=\"__1 _3\"></span> Aqualia Ri<span class=\"__1 _3\"></span>ohacha S.A.S. E<span class=\"__1 _3\"></span>.S.P. por i<span class=\"__1 _3\"></span>mporte de<span class=\"__1 _3\"></span> 26.661 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Aqualia <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _7\"></span>Los <span class=\"__1 _7\"></span>Cabos <span class=\"__1 _6\"></span>SACV <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>16.319 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros.<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>La disminuci\u00f3n <span class=\"__1 _3\"></span>en 20<span class=\"__1 _3\"></span>24 r<span class=\"__1 _3\"></span>especto 2<span class=\"__1 _3\"></span>023 <span class=\"__1 _3\"></span>se explica<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> los <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>oncesionales <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se han<span class=\"__1 _3\"></span> cons<span class=\"__1 _3\"></span>eguido en 2024 con men<span class=\"__1 _3\"></span>or volumen<span class=\"__1 _3\"></span> de compromisos de in<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>si\u00f3n.<span class=\"__1 _5f\"> </span> Las <span class=\"__1 _6\"></span>entradas <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>salidas <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>movimiento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tesorer\u00eda<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>registran<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>flu<span class=\"__1 _3\"></span>jos de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>adjunto <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>\u201cPagos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>inversiones\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>\u201cCobro <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>desinversiones<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cInmovilizado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>siones inmobiliarias\u201d,<span class=\"__1 _3\"></span> respe<span class=\"__1 _3\"></span>ctiva<span class=\"ff1_1\">mente.<span class=\"__1 _5f\"> </span></span><span class=\"ff1_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">33<span class=\"ls0_1\"> </span></span>Durante <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>ejercicios<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>2024<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">y <span class=\"__1 _20\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _20\"></span>no se<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>capitalizad<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>intereses <span class=\"__1 _c\"></span>y el <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>intereses <span class=\"__1 _3\"></span>capitaliz<span class=\"__1 _3\"></span>ados </span></span>asciende a 41.6<span class=\"__1 _3\"></span>68 miles de euros <span class=\"__1 _3\"></span>(43.915 miles de eur<span class=\"__1 _3\"></span>os en el ejerci<span class=\"__1 _3\"></span>cio 2023). Las <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>ociedades concesionarias <span class=\"ffc\">participadas por <span class=\"__1 _6\"></span>el Grupo a <span class=\"__1 _6\"></span>las que se <span class=\"__1 _6\"></span>le<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>ca el <span class=\"__1 _6\"></span>\u201cmodel<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>angible<span class=\"__1 _3\"></span>\u201d<span class=\"ff1_1\"> </span></span>est\u00e1n <span class=\"__1 _3\"></span>obligadas, <span class=\"__1 _20\"></span>de a<span class=\"__1 _3\"></span>cuerdo <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>concesi<span class=\"__1 _3\"></span>onales, <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>adquirir o <span class=\"__1 _20\"></span>construir <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>el period<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _6\"></span>elementos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>inmoviliz<span class=\"__1 _3\"></span>ado <span class=\"__1 _6\"></span>afectos <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>246.989 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _3\"></span>24 (336.510 miles d<span class=\"__1 _3\"></span>e euros a 31 de di<span class=\"__1 _3\"></span>ciembre de 202<span class=\"__1 _3\"></span>3) (nota 22). b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Fondo de comercio </span></span>El <span class=\"__1 _13\"></span>desglose <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>cons<span class=\"__1 _3\"></span>olidado adjunto es el siguien<span class=\"__1 _3\"></span>te: <span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo FCC Environment (UK) 315.540  301.064  Grupo FCC Environment CEE  136.793  136.793  FCC Aqualia, S.A. 82.764  82.764  Grupo Urbaser UK 64.563                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Eur Serv Voire SAS 28.854                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>FCC \u00c1mbito, S.A. 23.311  23.311  FCC Industrial e Infraestructuras Energ\u00e9ticas, S.L.U. 21.499  21.499  Premier Waste Services, Llc. 15.857  14.909  Houston Waste Solutions, Llc. 14.477  13.611  Municipal District Services, Llc. 13.690  12.964  Eur Serv Dechets SAS 11.184                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Eur SRV Proprete SAS 10.851                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Gel Recycling Inc. 7.804                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resicorreia - Gest\u00e3o e Servi\u00e7os de Ambiente<span class=\"__1 _3\"></span>, Lda<span class=\"__1 _6\"></span> 6.906                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Cementos Portland Valderrivas, S.A.                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>143.098  Canteras de Al\u00e1iz, S.A.                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.332  Eur Serv MTCE SAS 3.794                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resto 6.615  6.470  764.502 <span class=\"ls0_1\"> </span>760.815<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">34<span class=\"ls0_1\"> </span></span>Los <span class=\"__1 _20\"></span>movimientos <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>fo<span class=\"__1 _6\"></span>nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>de co<span class=\"__1 _3\"></span>mercio <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _20\"></span>adjunto <span class=\"__1 _20\"></span>durante <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>ejercicios <span class=\"__1 _c\"></span>2024 y 2023 han sido l<span class=\"__1 _3\"></span>os siguientes: Saldo a 31.12.22 754.177 <span class=\"ls0_1\"> </span>Variaciones del per\u00edmetro, diferencias de conversi\u00f3n y otros: Municipal District Services, Llc. 12.964  Resto (6.326) 6.638  Saldo a 31.12.23 760.815 <span class=\"ls0_1\"> </span>Reclasificaci\u00f3n a activos no corrientes mantenidos para l<span class=\"__1 _3\"></span>a venta <span class=\"__1 _6\"></span><span class=\"ff1_1\">(nota 5)</span> (147.430) Variaciones del per\u00edmetro, diferencias de conversi\u00f3n y otros: Grupo Urbaser UK 64.563  Eur Serv Voire SAS 28.854  Grupo FCC Environment (UK) 14.476  Eur Serv Dechets SAS 11.184  Eur SRV Proprete SAS 10.851  Gel Recyling Inc 7.804  Resicorreia - Gest\u00e3o e Servi\u00e7os de Ambiente<span class=\"__1 _3\"></span>, Lda<span class=\"__1 _6\"></span> 6.906  Resto 6.479  151.117  Saldo a 31.12.24 764.502 <span class=\"ls0_1\"> </span>En <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>movimientos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>este <span class=\"__1 _2c\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>del <span class=\"__1 _38\"> </span>balan<span class=\"__1 _3\"></span>ce <span class=\"__1 _2c\"> </span>consolidado <span class=\"__1 _2c\"> </span>corresponden<span class=\"__1 _3\"></span> principalmente a:<span class=\"__1 _3\"></span> -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ffc fs0_1\">la <span class=\"__1 _2d\"> </span>reclasificaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>\u201dActivos <span class=\"__1 _2d\"></span>no <span class=\"__1 _2d\"> </span>corrientes <span class=\"__1 _2d\"> </span>mantenidos <span class=\"__1 _2d\"> </span>para <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>venta\u201d <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>fond<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>comerci<span class=\"__1 _20\"></span>o </span></span>existente <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>202<span class=\"__1 _3\"></span>4 <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _7\"></span>Po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tland <span class=\"__1 _7\"></span>Valderrivas, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de 143.098 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>y de <span class=\"__1 _6\"></span>Canteras de <span class=\"__1 _6\"></span>Al\u00e1iz, S.A <span class=\"__1 _6\"></span>por im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 4<span class=\"__1 _6\"></span>.3<span class=\"__1 _3\"></span>32 mi<span class=\"__1 _6\"></span>les <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>amba<span class=\"__1 _20\"></span>s dentro del segment<span class=\"__1 _3\"></span>o de Cementos <span class=\"__1 _3\"></span>(nota 5). -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">el <span class=\"__1 _6\"></span>fondo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>comercio <span class=\"__1 _6\"></span>generado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>adquisiciones <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>100% <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>Eur <span class=\"__1 _6\"></span>Serv <span class=\"__1 _6\"></span>Voire<span class=\"__1 _3\"></span> </span></span>SAS <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>im<span class=\"__1 _6\"></span>port<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>28.854 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>euros, <span class=\"__1 _c\"></span>Gel <span class=\"__1 _20\"></span>Recycling <span class=\"__1 _c\"></span>Inc. <span class=\"__1 _c\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _c\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>7.804 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros, Eur SRV<span class=\"__1 _3\"></span> Pr<span class=\"__1 _3\"></span>opete <span class=\"__1 _3\"></span>SAS <span class=\"__1 _3\"></span>por i<span class=\"__1 _20\"></span>mporte de <span class=\"__1 _3\"></span>10.851 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _3\"></span>euros, <span class=\"__1 _20\"></span>Eur Serv <span class=\"__1 _20\"></span>Dechets SAS <span class=\"__1 _20\"></span>por import<span class=\"__1 _3\"></span>e de<span class=\"__1 _3\"></span> 11.184 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>Resicorreia <span class=\"__1 _6\"></span>- <span class=\"__1 _6\"></span>Gest\u00e3<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>Servi\u00e7os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Ambiente, Lda. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>6.906 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros y <span class=\"__1 _6\"></span>Eur Serv <span class=\"__1 _6\"></span>MYCE SAS <span class=\"__1 _6\"></span>por importe <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>3.794 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>dentro del <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento Servicios Medi<span class=\"__1 _3\"></span>oambientales (nota 4<span class=\"__1 _3\"></span>). -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">el <span class=\"__1 _6\"></span>fond<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omercio generado en <span class=\"__1 _6\"></span>la adquisici\u00f3n de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a actividad <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Servi<span class=\"__1 _3\"></span>cios Medioambientales<span class=\"__1 _3\"></span> </span></span>del Grupo Urbaser <span class=\"__1 _3\"></span>en el Reino Unido p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>63.305 miles de <span class=\"__1 _3\"></span>euros (nota 4).<span class=\"__1 _3\"></span> -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">diferencias  d<span class=\"__1 _20\"></span>e  conversi\u00f3n <span class=\"__1 _1a\"> </span>incluidas  en <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>variaciones  d<span class=\"__1 _3\"></span>el <span class=\"__1 _32\"> </span>fondo <span class=\"__1 _1a\"> </span>de  comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>2024,  por<span class=\"__1 _3\"></span> </span></span>importe de 23.0<span class=\"__1 _3\"></span>14 miles de euros. En el ejercicio 2023 la varia<span class=\"__1 _3\"></span>ci\u00f3n de esta partida atend\u00eda principalm<span class=\"__1 _3\"></span>ente a la adquisici\u00f3n del 97% de la sociedad Mun<span class=\"__1 _3\"></span>icipal <span class=\"__1 _3\"></span>District <span class=\"__1 _20\"></span>Services, Llc., <span class=\"__1 _3\"></span>dentro d<span class=\"__1 _20\"></span>el segmento <span class=\"__1 _20\"></span>Gest<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>Integral <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Agua, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _3\"></span>importe<span class=\"__1 _3\"></span> de 85.118 mile<span class=\"__1 _3\"></span>s de euros (n<span class=\"__1 _3\"></span>ota 4) y al efecto de la apr<span class=\"__1 _3\"></span>eciaci\u00f3n de la libra<span class=\"__1 _3\"></span> esterlin<span class=\"__1 _3\"></span>a frente al euro.<span class=\"__1 _5f\"> </span>Las pol\u00edticas <span class=\"__1 _3\"></span>de an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>deterioro aplicadas <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o a sus <span class=\"__1 _3\"></span>fondos de <span class=\"__1 _3\"></span>comercio s<span class=\"__1 _3\"></span>e describen en<span class=\"__1 _20\"></span> la <span class=\"__1 _13\"></span>nota <span class=\"__1 _7\"></span>3.f). <span class=\"__1 _13\"></span>De <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>m\u00e9todos <span class=\"__1 _13\"></span>utilizad<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>confor<span class=\"__1 _3\"></span>me <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>estimaciones, <span class=\"__1 _7\"></span>proyecciones <span class=\"__1 _13\"></span>y<span class=\"__1 _20\"></span> valoraciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>dispone <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>despr<span class=\"__1 _20\"></span>ende <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>exist<span class=\"__1 _3\"></span>encia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e valor en el ej<span class=\"__1 _3\"></span>ercicio 2024.<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">35<span class=\"ls0_1\"> </span></span>El <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>no <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _1a\"> </span>identificado <span class=\"__1 _1a\"> </span>exposi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>riesgos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>clim\u00e1ticos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>significativos <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>puedan <span class=\"__1 _1a\"> </span>suponer <span class=\"__1 _2d\"> </span>la existencia <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>aplicaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nor<span class=\"__1 _3\"></span>mativa <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _2d\"> </span>\u00fanicamente <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>asuntos clim\u00e1ticos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>previsiones <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>t<span class=\"__1 _6\"></span>asa <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>descuento <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>fin <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>ev<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>tar duplicidades en las hip<span class=\"__1 _3\"></span>\u00f3tesis considerad<span class=\"__1 _3\"></span>as.  Las <span class=\"__1 _20\"></span>proyecciones <span class=\"__1 _c\"></span>utilizadas <span class=\"__1 _c\"></span>incluyen <span class=\"__1 _3\"></span>hip<span class=\"__1 _3\"></span>\u00f3tesis <span class=\"__1 _c\"></span>en r<span class=\"__1 _20\"></span>elaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _c\"></span>cuestiones <span class=\"__1 _20\"></span>medioambientales.<span class=\"__1 _20\"></span> Entre<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>tras<span class=\"__1 _3\"></span>, se <span class=\"__1 _6\"></span>incluyen: el <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>\u201cPower <span class=\"__1 _6\"></span>Purchas<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Agreement<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00ed<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>renovabl<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _20\"></span>tado<span class=\"__1 _6\"></span>s en <span class=\"__1 _6\"></span>la actividad <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>Aguas <span class=\"__1 _14\"> </span>(nota  3.s); <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>coste <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _2c\"> </span>inversiones <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>veh\u00edculos <span class=\"__1 _2c\"> </span>menos <span class=\"__1 _2c\"> </span>contaminantes,<span class=\"__1 _3\"></span> el\u00e9ctricos, h\u00edbridos o de gas natural en contratos principalment<span class=\"__1 _3\"></span>e del \u00c1rea de Servicios, el impacto de las <span class=\"__1 _7\"></span>instalaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ducci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>energ<span class=\"__1 _3\"></span>\u00edas <span class=\"__1 _7\"></span>renovables <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>alg<span class=\"__1 _3\"></span>unas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _13\"></span>ins<span class=\"__1 _3\"></span>talaciones; <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>impac<span class=\"__1 _3\"></span>to tanto <span class=\"__1 _6\"></span>en co<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>como en <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>de actuaciones <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>li<span class=\"__1 _3\"></span>mpieza viaria <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>deter<span class=\"__1 _3\"></span>minadas \u00e1reas <span class=\"__1 _20\"></span>geogr\u00e1ficas <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _3\"></span>producen <span class=\"__1 _c\"></span>nevadas <span class=\"__1 _20\"></span>intensas <span class=\"__1 _20\"></span>o <span class=\"__1 _20\"></span>heladas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>determinadas <span class=\"__1 _c\"></span>\u00e9pocas <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>a\u00f1o;<span class=\"__1 _20\"></span> as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>adopci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>pol\u00edticas <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _6\"></span>eficientes <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>separ<span class=\"__1 _6\"></span>aci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>residuos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>sus plantas de reci<span class=\"__1 _3\"></span>claje que p<span class=\"__1 _3\"></span>ermiten la<span class=\"__1 _3\"></span> obtenci\u00f3n de<span class=\"__1 _20\"></span> subproductos o materias pri<span class=\"__1 _20\"></span>mas que se incorporan<span class=\"__1 _20\"></span> posteriormente al proceso productivo; o <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s mejoras <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>n el <span class=\"__1 _6\"></span>aprovecha<span class=\"__1 _3\"></span>miento de los <span class=\"__1 _6\"></span>lod<span class=\"__1 _3\"></span>os producidos en la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> depuraci\u00f3n de <span class=\"__1 _6\"></span>aguas. Se tienen <span class=\"__1 _6\"></span>en cuenta tambi\u00e9n los \u00edndices de <span class=\"__1 _6\"></span>pluviosidad<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>la estimaci\u00f3n de las salidas<span class=\"__1 _3\"></span> de caja relacionadas con las actuacion<span class=\"__1 _3\"></span>es de post clausura en vertedero<span class=\"__1 _3\"></span>s, as\u00ed como <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>costes e <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>elacionados <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>control <span class=\"__1 _6\"></span>y, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>posterior <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los gases <span class=\"__1 _13\"></span>emitidos. <span class=\"__1 _13\"></span>Actuaciones <span class=\"__1 _13\"></span>todas <span class=\"__1 _13\"></span>ellas <span class=\"__1 _13\"></span>encuadradas <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>compromiso <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>para <span class=\"__1 _13\"></span>reducir <span class=\"__1 _13\"></span>el impacto que sus<span class=\"__1 _3\"></span> activades <span class=\"__1 _3\"></span>tienen en el<span class=\"__1 _3\"></span> medioambien<span class=\"__1 _3\"></span>te que se<span class=\"__1 _3\"></span> materializan <span class=\"__1 _3\"></span>en los pro<span class=\"__1 _3\"></span>yectos de<span class=\"__1 _3\"></span> I+D+i en los que participa.<span class=\"__1 _3\"></span> A <span class=\"__1 _13\"></span>continuaci\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>coment<span class=\"__1 _3\"></span>an <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>estimaciones <span class=\"__1 _13\"></span>realiza<span class=\"__1 _20\"></span>das <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>an\u00e1li<span class=\"__1 _3\"></span>sis <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>sensibilidad <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>test <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> deterioro de l<span class=\"__1 _3\"></span>os fondos de comerci<span class=\"__1 _3\"></span>o m\u00e1s signifi<span class=\"__1 _3\"></span>cativos. Cabe <span class=\"__1 _13\"></span>se\u00f1alar <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>elaboraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>te<span class=\"__1 _3\"></span>st <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>timado <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> funci\u00f3n de las mejores estimaciones<span class=\"__1 _3\"></span> de la Direcci\u00f3n del Grupo y que variaciones al alza o a la baja en las <span class=\"__1 _20\"></span>hip\u00f3tesis <span class=\"__1 _c\"></span>clave <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>templad<span class=\"__1 _3\"></span>as, <span class=\"__1 _20\"></span>tanto <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>d<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>scuento, <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>m\u00e1rgenes <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>explotaci\u00f3n, entre <span class=\"__1 _13\"></span>otros <span class=\"__1 _2d\"></span>factores, <span class=\"__1 _13\"></span>pueden <span class=\"__1 _2d\"></span>afectar <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _13\"></span>recuperable <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>unidad <span class=\"__1 _2d\"></span>generadora <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>efectivo considerada. Grupo FCC Environ<span class=\"__1 _3\"></span>ment (UK<span class=\"__1 _3\"></span>)  El Grupo FCC<span class=\"__1 _20\"></span> adquiri\u00f3 el <span class=\"__1 _20\"></span>100% de la <span class=\"__1 _3\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> sobre <span class=\"__1 _3\"></span>el grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>FCC Envir<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nm<span class=\"__1 _3\"></span>ent (UK) en <span class=\"__1 _20\"></span>el ejercici<span class=\"__1 _3\"></span>o 2006 por un cos<span class=\"__1 _3\"></span>te de la inversi\u00f3n d<span class=\"__1 _3\"></span>e 1.693.532 miles <span class=\"__1 _3\"></span>de euros. Desde <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>adquisici\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>considera <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _7\"></span>(UK) <span class=\"__1 _7\"></span>como una \u00fanica unidad generadora de efecti<span class=\"__1 _3\"></span>vo (UGE), estando el fondo de comercio re<span class=\"__1 _3\"></span>gistrado en balance asociado exclusiva<span class=\"__1 _3\"></span>mente a <span class=\"__1 _3\"></span>tal UGE. Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando las <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>ejores estimaciones de <span class=\"__1 _6\"></span>los flujos futuros en <span class=\"__1 _6\"></span>funci\u00f3n del mix <span class=\"__1 _6\"></span>de actividades esperado<span class=\"__1 _3\"></span> en el <span class=\"__1 _6\"></span>futuro. El peso relativo de las diferentes actividades variar\u00e1 al potenciarse otras alternativas de tratamiento  de <span class=\"__1 _2c\"> </span>residuos,  principalmente  reciclaje <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>valorizaci\u00f3n,  que <span class=\"__1 _2c\"> </span>actualmente  ya <span class=\"__1 _2c\"> </span>realiza <span class=\"__1 _2c\"> </span>el subgrupo, compensand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el<span class=\"__1 _3\"></span> progresivo aband<span class=\"__1 _3\"></span>ono de la actividad d<span class=\"__1 _3\"></span>e verteder<span class=\"__1 _3\"></span>os.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">36<span class=\"ls0_1\"> </span></span>El <span class=\"__1 _1a\"> </span>test <span class=\"__1 _1a\"> </span>de  d<span class=\"__1 _3\"></span>eterioro <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>realizado <span class=\"__1 _1a\"> </span>utilizando <span class=\"__1 _1a\"> </span>proyecciones <span class=\"__1 _1a\"> </span>conser<span class=\"__1 _3\"></span>vadoras <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>continuistas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>la evoluci\u00f3n <span class=\"__1 _6\"></span>hist<span class=\"__1 _3\"></span>\u00f3rica <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>\u00faltimos <span class=\"__1 _6\"></span>a\u00f1os, y <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>voluci\u00f3n <span class=\"__1 _6\"></span>previsibl<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>negocios. <span class=\"__1 _6\"></span>Las principales hip\u00f3tesis <span class=\"__1 _18\"> </span>utilizadas <span class=\"__1 _18\"> </span>contemplan <span class=\"__1 _18\"> </span>la <span class=\"__1 _33\"> </span>tendencia<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>hist\u00f3rica <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>potenciaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>de <span class=\"__1 _18\"> </span>las <span class=\"__1 _33\"> </span>actividades<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>de tratamiento/recup<span class=\"__1 _3\"></span>eraci\u00f3n <span class=\"__1 _20\"></span>de residuos <span class=\"__1 _20\"></span>e incineraci\u00f3n <span class=\"__1 _20\"></span>frente a <span class=\"__1 _20\"></span>una gradual <span class=\"__1 _20\"></span>disminuci\u00f3n <span class=\"__1 _3\"></span>de la <span class=\"__1 _20\"></span>actividad de <span class=\"__1 _14\"> </span>gesti\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>vertederos. <span class=\"__1 _14\"> </span>Los <span class=\"__1 _14\"> </span>ingresos <span class=\"__1 _14\"> </span>considerados <span class=\"__1 _14\"> </span>durante <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>periodo <span class=\"__1 _14\"> </span>muestran <span class=\"__1 _2c\"> </span>vol\u00famenes decrecientes <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>vert<span class=\"__1 _3\"></span>ederos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se compensan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>potencia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>otras<span class=\"__1 _3\"></span> actividades <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>elacionadas, <span class=\"__1 _7\"></span>mientras <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tratamiento <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>u<span class=\"__1 _3\"></span>estra <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>onelajes <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>tables <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on una <span class=\"__1 _20\"></span>evoluci\u00f3n <span class=\"__1 _20\"></span>en fun<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>inflaci\u00f3n, <span class=\"__1 _20\"></span>salvo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2026 y<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>2027 <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>prev\u00e9 <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>entrada en funciona<span class=\"__1 _3\"></span>miento del<span class=\"__1 _3\"></span> com<span class=\"__1 _3\"></span>plejo de <span class=\"__1 _3\"></span>Lostock, <span class=\"__1 _3\"></span>donde el <span class=\"__1 _20\"></span>negocio de r<span class=\"__1 _3\"></span>eciclaje ha <span class=\"__1 _3\"></span>aseg<span class=\"__1 _3\"></span>urado contrat<span class=\"__1 _3\"></span>os de<span class=\"__1 _3\"></span> suministro <span class=\"__1 _6\"></span>y se <span class=\"__1 _6\"></span>prev\u00e9n <span class=\"__1 _6\"></span>incr<span class=\"__1 _3\"></span>ementos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ingresos del <span class=\"__1 _6\"></span>11% <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>026 <span class=\"__1 _6\"></span>y el <span class=\"__1 _6\"></span>18,1% <span class=\"__1 _6\"></span>para 2027. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> descuento <span class=\"__1 _20\"></span>antes <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>impues<span class=\"__1 _3\"></span>tos <span class=\"__1 _3\"></span>utilizada <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10,60% <span class=\"__1 _c\"></span>y se<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>considerado <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>horizonte <span class=\"__1 _20\"></span>temporal para <span class=\"__1 _6\"></span>las estimaciones de <span class=\"__1 _6\"></span>10 <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>dadas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las caracter\u00edsticas estructurales <span class=\"__1 _6\"></span>de su <span class=\"__1 _6\"></span>negoci<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y la <span class=\"__1 _6\"></span>larga vida \u00fatil <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>sus <span class=\"__1 _3\"></span>activos. <span class=\"__1 _c\"></span>Se <span class=\"__1 _3\"></span>ha <span class=\"__1 _c\"></span>considerado <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>tasa <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>crecimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>1% <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>c\u00e1lculo<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>ren<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>perpetua que <span class=\"__1 _20\"></span>representa <span class=\"__1 _20\"></span>el 4<span class=\"__1 _3\"></span>6,1% <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>total <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>valor <span class=\"__1 _3\"></span>recuperable<span class=\"__1 _3\"></span>. <span class=\"__1 _20\"></span>El r<span class=\"__1 _3\"></span>esultado <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>test <span class=\"__1 _3\"></span>arroja <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>exceso<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>valor recuperable <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>libros <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>unidad <span class=\"__1 _2d\"> </span>generadora <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>caja <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>338.207 <span class=\"__1 _13\"></span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>euros, soporta <span class=\"__1 _2d\"> </span>un <span class=\"__1 _1a\"> </span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>tasa <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>descuento <span class=\"__1 _1a\"> </span>superi<span class=\"__1 _3\"></span>or <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>1.100 <span class=\"__1 _2d\"> </span>puntos <span class=\"__1 _1a\"> </span>b\u00e1sicos <span class=\"__1 _2d\"></span>sin <span class=\"__1 _2d\"> </span>incurrir <span class=\"__1 _2d\"> </span>en deterioro, <span class=\"__1 _20\"></span>una disminu<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>actual <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>flujos <span class=\"__1 _3\"></span>de caj<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10% supondr\u00eda <span class=\"__1 _20\"></span>disminuir <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso hasta <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>289.260 <span class=\"__1 _13\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _13\"></span>De <span class=\"__1 _13\"></span>haberse <span class=\"__1 _13\"></span>consi<span class=\"__1 _20\"></span>derado <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>tasa <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>creci<span class=\"__1 _3\"></span>miento <span class=\"__1 _13\"></span>nula <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>citado exc<span class=\"ls0_1\">eso habr\u00eda<span class=\"__1 _3\"></span> disminuido hasta l<span class=\"__1 _3\"></span>os 316.907 miles de <span class=\"__1 _3\"></span>euros. </span>Acorde <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>lo <span class=\"__1 _1a\"> </span>indicado <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _1a\"> </span>3.f) <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>presentes <span class=\"__1 _1a\"> </span>cuentas <span class=\"__1 _1a\"> </span>anuales, <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>criterio <span class=\"__1 _32\"> </span>general <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>no considerar tasas de crecimi<span class=\"__1 _3\"></span>ento en la renta perpetua, p<span class=\"__1 _3\"></span>ero en el caso del subgrupo FCC Environmen<span class=\"__1 _3\"></span>t (UK), <span class=\"__1 _6\"></span>dada la <span class=\"__1 _6\"></span>transformaci\u00f3n <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>llevando <span class=\"__1 _6\"></span>a cabo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mix <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onsidera <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e una tasa <span class=\"__1 _6\"></span>de crecimiento del 1% <span class=\"__1 _6\"></span>refl<span class=\"__1 _3\"></span>eja m\u00e1s <span class=\"__1 _6\"></span>fiel<span class=\"__1 _3\"></span>mente la <span class=\"__1 _6\"></span>realidad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>negocio en el <span class=\"__1 _6\"></span>marco del cambio que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _7\"></span>produciend<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unido <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>tratamiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>residuos, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>ca\u00edda dr\u00e1stica <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>abocamient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>residuos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>vertederos <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>incremento <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>activid<span class=\"__1 _3\"></span>ades <span class=\"__1 _6\"></span>alternativas de tratamiento d<span class=\"__1 _3\"></span>e residuos qu<span class=\"__1 _3\"></span>e se espera sostenido<span class=\"__1 _3\"></span> durante un peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>do pr<span class=\"__1 _3\"></span>olongado de tie<span class=\"__1 _3\"></span>mpo.  Asimismo, <span class=\"__1 _13\"></span>dada <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>holgura <span class=\"__1 _13\"></span>mostrada <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _13\"></span>te<span class=\"__1 _6\"></span>st<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _13\"></span>y, <span class=\"__1 _2d\"> </span>dado <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>principales <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>y pasivos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e su <span class=\"__1 _6\"></span>negocio est\u00e1n referenciados <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>mism<span class=\"__1 _3\"></span>a m<span class=\"__1 _6\"></span>on<span class=\"__1 _3\"></span>eda (libra <span class=\"__1 _6\"></span>esterlina), no deber\u00eda <span class=\"__1 _6\"></span>ponerse de manifiesto nin<span class=\"__1 _3\"></span>g\u00fan deterioro.  Grupo FCC Environ<span class=\"__1 _3\"></span>ment CEE  El Grupo FCC adquiri\u00f3 el 100% de la parti<span class=\"__1 _3\"></span>cipaci\u00f3n sobr<span class=\"__1 _3\"></span>e el grupo FCC Environmen<span class=\"__1 _3\"></span>t CEE en e<span class=\"__1 _6\"></span>l <span class=\"__1 _3\"></span>ejercicio 2006 por un c<span class=\"__1 _3\"></span>oste de la<span class=\"__1 _3\"></span> inversi\u00f3n de 22<span class=\"__1 _3\"></span>6.829 miles de<span class=\"__1 _3\"></span> euros<span class=\"fc4\">. </span>De<span class=\"__1 _3\"></span>sde el m<span class=\"__1 _3\"></span>omento de su adqu<span class=\"__1 _3\"></span>isici\u00f3n, el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _6\"></span>considera <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>\u00fanica <span class=\"__1 _6\"></span>unidad <span class=\"__1 _6\"></span>generadora <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo<span class=\"__1 _20\"></span> (UGE), estando el<span class=\"__1 _3\"></span> fondo de comer<span class=\"__1 _3\"></span>cio registrad<span class=\"__1 _3\"></span>o en balance asociado<span class=\"__1 _3\"></span> exclusivame<span class=\"__1 _3\"></span>nte a tal UGE<span class=\"ls14\">. </span> El <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>pera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Europa<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Central<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>E<span class=\"__1 _3\"></span>ste, <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>eniendo <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>sede <span class=\"__1 _7\"></span>principal <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>Himberg <span class=\"__1 _7\"></span>(Austria). <span class=\"__1 _13\"></span>L<span class=\"__1 _3\"></span>os pa\u00edses donde<span class=\"__1 _3\"></span> opera <span class=\"__1 _3\"></span>son: A<span class=\"__1 _3\"></span>ustria, Rep\u00fab<span class=\"__1 _3\"></span>lica Ch<span class=\"__1 _3\"></span>eca, Esl<span class=\"__1 _3\"></span>ovaquia, P<span class=\"__1 _3\"></span>olonia, Ru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ania,<span class=\"__1 _20\"></span> Serbia y H<span class=\"__1 _3\"></span>ungr\u00eda. <span class=\"ls34\">Su </span>actividad <span class=\"__1 _20\"></span>consiste <span class=\"__1 _20\"></span>en la<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>recogida, <span class=\"__1 _3\"></span>transporte <span class=\"__1 _c\"></span>y elimin<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>todo <span class=\"__1 _20\"></span>tipo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>residuos, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _20\"></span>omo ser<span class=\"__1 _3\"></span>vicios auxiliares relacionad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s con<span class=\"__1 _20\"></span> e<span class=\"__1 _6\"></span>l <span class=\"__1 _3\"></span>medio ambiente. Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>mejores <span class=\"__1 _14\"> </span>estimaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _2c\"> </span>flujos <span class=\"__1 _14\"> </span>futuros <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>funci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>oportunidades <span class=\"__1 _2c\"> </span>de crecimiento en<span class=\"__1 _3\"></span> los mercados en<span class=\"__1 _3\"></span> los que opera.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">37<span class=\"ls0_1\"> </span></span>Las proyecciones utilizadas contemplan crecimientos en los primeros ejercicios <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r la expectativa de nuevas <span class=\"__1 _1a\"> </span>oportunidades <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _32\"> </span>para <span class=\"__1 _1a\"> </span>estabilizarse<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>posteri<span class=\"__1 _3\"></span>ormente <span class=\"__1 _1a\"> </span>al <span class=\"__1 _32\"> </span>tratars<span class=\"__1 _3\"></span>e.  may<span class=\"__1 _3\"></span>ormente <span class=\"__1 _1a\"> </span>de mercados <span class=\"__1 _14\"> </span>maduros <span class=\"__1 _14\"> </span>con <span class=\"__1 _14\"> </span>pocas <span class=\"__1 _14\"> </span>expectativas <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>crecimiento. <span class=\"__1 _38\"> </span>Las <span class=\"__1 _14\"> </span>principales <span class=\"__1 _14\"> </span>hip\u00f3tesis <span class=\"__1 _14\"> </span>utilizadas contemplan <span class=\"__1 _7\"></span>unos <span class=\"__1 _7\"></span>crecimientos <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>alt<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>negocio <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>ran<span class=\"__1 _3\"></span>go <span class=\"__1 _7\"></span>aproximadamente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el 7%<span class=\"ls0_1\"> <span class=\"ffc\">\u2013</span> 12,3% <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>tres <span class=\"__1 _6\"></span>primeros <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _6\"></span>debido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>mencionadas <span class=\"__1 _6\"></span>nuevas <span class=\"__1 _7\"></span>oportunid<span class=\"__1 _3\"></span>ades <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocio, </span>para <span class=\"__1 _3\"></span>estabilizarse <span class=\"__1 _20\"></span>despu\u00e9s <span class=\"__1 _20\"></span>entorno al <span class=\"__1 _20\"></span>3% en <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>siguien<span class=\"__1 _3\"></span>tes a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>test. Por<span class=\"__1 _3\"></span> su<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>parte, <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>arg<span class=\"__1 _20\"></span>en bruto de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>mantiene <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ento<span class=\"__1 _6\"></span>rn<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>17,9% <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>todo <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>periodo <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erado, <span class=\"__1 _20\"></span>algo <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>debajo del margen del <span class=\"__1 _3\"></span>ejercicio actual<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span><span class=\"ls14\"> </span> La tasa<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e des<span class=\"__1 _3\"></span>cuento <span class=\"__1 _3\"></span>antes <span class=\"__1 _20\"></span>de impuestos<span class=\"__1 _3\"></span> u<span class=\"__1 _3\"></span>tilizada <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>11<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>70% <span class=\"__1 _20\"></span>y se <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>considerad<span class=\"__1 _3\"></span>o una <span class=\"__1 _20\"></span>tasa de<span class=\"__1 _3\"></span> crecimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>0% <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c\u00e1lculo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>enta <span class=\"__1 _13\"></span>perpet<span class=\"__1 _3\"></span>ua <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>75,8% <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad <span class=\"__1 _13\"></span>generadora <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>178.478 <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _2d\"></span>El <span class=\"__1 _13\"></span>test <span class=\"__1 _2d\"> </span>soporta <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>tasa <span class=\"__1 _2d\"> </span>de descuento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>250 <span class=\"__1 _6\"></span>puntos <span class=\"__1 _6\"></span>b\u00e1sicos. <span class=\"__1 _6\"></span>Una <span class=\"__1 _6\"></span>disminuci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actual <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>del 10% supondr\u00eda dismin<span class=\"__1 _3\"></span>uir el exceso hasta l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s 12<span class=\"__1 _3\"></span>1.189 miles d<span class=\"__1 _3\"></span>e euros.  Dada  la <span class=\"__1 _1a\"> </span>holgura <span class=\"__1 _1a\"> </span>mostrada  en <span class=\"__1 _1a\"> </span>el  test <span class=\"__1 _1a\"> </span>de  deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ma <span class=\"__1 _1a\"> </span>que  no <span class=\"__1 _1a\"> </span>deber\u00eda  ponerse<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro. FCC Aqualia, S.<span class=\"__1 _3\"></span>A. El <span class=\"__1 _6\"></span>Grupo FCC <span class=\"__1 _6\"></span>posee <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>particip<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>1% <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>F<span class=\"__1 _3\"></span>CC <span class=\"__1 _6\"></span>Aquali<span class=\"__1 _3\"></span>a, <span class=\"__1 _6\"></span>S.A. El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>considera <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>una<span class=\"__1 _20\"></span> \u00fanica unidad generad<span class=\"__1 _3\"></span>ora de efecti<span class=\"__1 _3\"></span>vo (UGE) a la soci<span class=\"__1 _3\"></span>edad FCC Aquali<span class=\"__1 _3\"></span>a, S.A y sus Utes.  Su actividad<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>onsiste en<span class=\"__1 _3\"></span> servicios <span class=\"__1 _3\"></span>relacionad<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>on el <span class=\"__1 _3\"></span>ciclo in<span class=\"__1 _20\"></span>tegral del agu<span class=\"__1 _3\"></span>a: cap<span class=\"__1 _20\"></span>taci\u00f3n, potabilizaci<span class=\"__1 _3\"></span>\u00f3n y distribuci\u00f3n <span class=\"__1 _3\"></span>de agua <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>consumo human<span class=\"__1 _3\"></span>o; captaci<span class=\"__1 _3\"></span>\u00f3n, filtraci<span class=\"__1 _3\"></span>\u00f3n y depuraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de aguas <span class=\"__1 _3\"></span>residuales; dise\u00f1o, <span class=\"__1 _14\"> </span>construcci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _14\"> </span>explotaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _14\"> </span>y <span class=\"__1 _2c\"> </span>mantenimiento <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>infraestructuras <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>agua <span class=\"__1 _14\"> </span>para <span class=\"__1 _14\"> </span>servicios municipales, industrial<span class=\"__1 _3\"></span>es, agr\u00edcolas, <span class=\"__1 _3\"></span>etc.  Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando las m<span class=\"__1 _3\"></span>ejores estimaci<span class=\"__1 _3\"></span>ones de sus flujos futu<span class=\"__1 _3\"></span>ros. Las <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>royecciones <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _7\"></span>contemplan <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>aumento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>nego<span class=\"__1 _3\"></span>cios <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>7% <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>2026 <span class=\"__1 _6\"></span>y 2028, <span class=\"__1 _3\"></span>Las pro<span class=\"__1 _3\"></span>yecciones <span class=\"__1 _20\"></span>tienen en <span class=\"__1 _20\"></span>cuenta<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>la consolidaci<span class=\"__1 _3\"></span>\u00f3n en <span class=\"__1 _20\"></span>el c\u00f3mputo <span class=\"__1 _20\"></span>de contratos <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>2024 no contribuyeron <span class=\"__1 _20\"></span>en el <span class=\"__1 _20\"></span>a\u00f1o co<span class=\"__1 _3\"></span>mpleto <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>un traslad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>a tarif<span class=\"__1 _3\"></span>as al <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>completo de<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>algunos expediente<span class=\"__1 _3\"></span>s tarifarios, <span class=\"__1 _32\"> </span>as\u00ed <span class=\"__1 _32\"> </span>como <span class=\"__1 _1a\"> </span>el  imp<span class=\"__1 _3\"></span>acto  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>mejoras <span class=\"__1 _1a\"> </span>en  la  e<span class=\"__1 _3\"></span>ficiencia <span class=\"__1 _32\"> </span>y <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>traslado  a <span class=\"__1 _32\"> </span>tarifa <span class=\"__1 _1a\"> </span>de  inversi<span class=\"__1 _3\"></span>ones operativas. <span class=\"__1 _20\"></span>Para <span class=\"__1 _20\"></span>el resto <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los peri<span class=\"__1 _3\"></span>odos, <span class=\"__1 _20\"></span>la cifra<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de neg<span class=\"__1 _3\"></span>ocios <span class=\"__1 _20\"></span>se mu<span class=\"__1 _3\"></span>eve <span class=\"__1 _20\"></span>en un <span class=\"__1 _20\"></span>rango <span class=\"__1 _20\"></span>aproximadamente<span class=\"__1 _3\"></span> del  0,7  al <span class=\"__1 _32\"> </span>3,3%. <span class=\"__1 _32\"> </span>Por  su  p<span class=\"__1 _20\"></span>arte,  el  margen <span class=\"__1 _32\"> </span>bruto  d<span class=\"__1 _3\"></span>e  explotaci\u00f3n <span class=\"__1 _1a\"> </span>oscila  entre <span class=\"__1 _32\"> </span>el  16,7% <span class=\"__1 _32\"> </span>y  el <span class=\"__1 _32\"> </span>19%, aumentando <span class=\"__1 _7\"></span>ligeramente <span class=\"__1 _13\"></span>respecto <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>margen <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>actual, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onsecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>comentad<span class=\"__1 _3\"></span>o anteriormente.<span class=\"__1 _3\"></span> La tasa de descuento antes de impuestos utilizada<span class=\"__1 _3\"></span> ha sido del 9,02% y se ha considerado una tasa de<span class=\"__1 _3\"></span> crecimiento<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>0% <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _6\"></span>c\u00e1lculo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>renta <span class=\"__1 _7\"></span>perpetua <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>83,30% <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>valor recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad <span class=\"__1 _13\"></span>generadora <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>643.092 <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _2d\"></span>El <span class=\"__1 _13\"></span>test <span class=\"__1 _2d\"> </span>soporta <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>tasa <span class=\"__1 _2d\"> </span>de descuento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>250 <span class=\"__1 _6\"></span>puntos <span class=\"__1 _6\"></span>b\u00e1sicos. <span class=\"__1 _6\"></span>Una <span class=\"__1 _6\"></span>disminuci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actual <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>del 10% supondr\u00eda dismin<span class=\"__1 _3\"></span>uir el exceso hasta l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s 52<span class=\"__1 _3\"></span>8.640 miles d<span class=\"__1 _3\"></span>e euros.  Dada  la <span class=\"__1 _1a\"> </span>holgura <span class=\"__1 _1a\"> </span>mostrada  en <span class=\"__1 _1a\"> </span>el  test <span class=\"__1 _1a\"> </span>de  deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ma <span class=\"__1 _1a\"> </span>que  no <span class=\"__1 _1a\"> </span>deber\u00eda  ponerse<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro.<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">38<span class=\"ls0_1\"> </span></span>Grupo Urbaser UK<span class=\"__1 _3\"></span> El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>quirido <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>100% <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>participaci\u00f3n <span class=\"__1 _6\"></span>sobre <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>filial <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o Urbaser en el Rein<span class=\"__1 _3\"></span>o Unido, por un c<span class=\"__1 _3\"></span>oste de la inver<span class=\"__1 _3\"></span>si\u00f3n de 265.143 miles d<span class=\"__1 _3\"></span>e euros. Desde <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>momento <span class=\"__1 _20\"></span>de su <span class=\"__1 _20\"></span>adquisici\u00f3n, el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _3\"></span>considera <span class=\"__1 _20\"></span>el subg<span class=\"__1 _3\"></span>rupo Urb<span class=\"__1 _3\"></span>aser <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>una \u00fanica <span class=\"__1 _20\"></span>unidad generadora <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>efectivo <span class=\"__1 _14\"> </span>(UGE), <span class=\"__1 _14\"> </span>estando <span class=\"__1 _14\"> </span>el <span class=\"__1 _38\"> </span>fondo<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"> </span>registrado <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>balance <span class=\"__1 _38\"> </span>asociado exclusivamente a tal <span class=\"__1 _3\"></span>UGE. Las <span class=\"__1 _2c\"> </span>operaciones  incluyen  una <span class=\"__1 _2c\"> </span>amplia <span class=\"__1 _2c\"> </span>gama <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>actividades,  entre <span class=\"__1 _2c\"> </span>ellas  la <span class=\"__1 _2c\"> </span>recogida <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>residuos municipales <span class=\"__1 _34\"> </span>y <span class=\"__1 _1d\"> </span>comerciales, <span class=\"__1 _34\"> </span>instalaciones <span class=\"__1 _1d\"> </span>de <span class=\"__1 _34\"> </span>compostaje, <span class=\"__1 _1d\"> </span>recuperaci\u00f3n <span class=\"__1 _34\"> </span>de <span class=\"__1 _34\"> </span>m<span class=\"__1 _6\"></span>at<span class=\"__1 _3\"></span>eriales <span class=\"__1 _34\"> </span>y <span class=\"__1 _1d\"> </span>el mantenimiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>plantas <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>valorizaci\u00f3n <span class=\"__1 _13\"></span>energ\u00e9tica <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Gloucester <span class=\"__1 _2d\"> </span>y <span class=\"__1 _2d\"></span>Dudley. <span class=\"__1 _13\"></span>Adem\u00e1s, <span class=\"__1 _2d\"></span>presta<span class=\"__1 _3\"></span> servicios <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>gesti<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>centros <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>reciclaj<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>li<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>piez<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>viaria. <span class=\"__1 _13\"></span>La <span class=\"__1 _7\"></span>UGE <span class=\"__1 _7\"></span>incluye <span class=\"__1 _13\"></span>el <span class=\"__1 _6\"></span>grupo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>empresas Mercia que cuen<span class=\"__1 _3\"></span>ta principalment<span class=\"__1 _3\"></span>e con una planta d<span class=\"__1 _3\"></span>e valorizaci\u00f3n<span class=\"__1 _3\"></span> energ\u00e9tica.  La <span class=\"__1 _7\"></span>mayor <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>flujo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>genera <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>as <span class=\"__1 _7\"></span>plantas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Gloucester<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y Mercia<span class=\"ls37\">. <span class=\"__1 _13\"></span></span>Se <span class=\"__1 _6\"></span>prev\u00e9 <span class=\"__1 _7\"></span>unos <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _7\"></span>estables, <span class=\"__1 _7\"></span>ya <span class=\"__1 _6\"></span>que <span class=\"__1 _13\"></span>una <span class=\"__1 _6\"></span>proporci\u00f3n <span class=\"__1 _6\"></span>significativa <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>generan <span class=\"__1 _7\"></span>a trav\u00e9s de <span class=\"__1 _3\"></span>contratos a<span class=\"__1 _3\"></span> largo <span class=\"__1 _20\"></span>plazo. Si bien se <span class=\"__1 _3\"></span>prev\u00e9n l<span class=\"__1 _3\"></span>eves desc<span class=\"__1 _3\"></span>ensos en <span class=\"__1 _3\"></span>los ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _3\"></span>debido en g<span class=\"__1 _3\"></span>eneral<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>menor <span class=\"__1 _6\"></span>precio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>energ\u00eda <span class=\"__1 _7\"></span>producida <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>instalaciones<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>valorizaci\u00f3n <span class=\"__1 _6\"></span>energ\u00e9tica,<span class=\"__1 _3\"></span> desde <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>elevados<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>precios <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>ejerci<span class=\"__1 _3\"></span>cios <span class=\"__1 _7\"></span>anteriores. <span class=\"__1 _7\"></span>Cabe <span class=\"__1 _13\"></span>destacar <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>descenso <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>37,7% <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>2029 como <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>finalizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mencionada <span class=\"__1 _13\"></span>planta <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>Mercia. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>margen EBITDA <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>entas <span class=\"__1 _1a\"> </span>oscila <span class=\"__1 _1a\"> </span>entre <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>2<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>,1% <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _1a\"> </span>actual  hast<span class=\"__1 _3\"></span>a <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>m\u00e1ximo<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>29,2%, conforme <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>van <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mplementado medidas <span class=\"__1 _6\"></span>de optimizaci\u00f3n <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>contratos y <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ponen de <span class=\"__1 _6\"></span>manifiesto<span class=\"__1 _3\"></span> sinergias con el r<span class=\"__1 _3\"></span>esto de la actividad<span class=\"__1 _3\"></span> del sector<span class=\"__1 _3\"></span> en Reino Unido.  La tasa<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e des<span class=\"__1 _3\"></span>cuento <span class=\"__1 _3\"></span>antes <span class=\"__1 _20\"></span>de impuestos<span class=\"__1 _3\"></span> u<span class=\"__1 _3\"></span>tilizada <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>76% <span class=\"__1 _20\"></span>y se <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>considerad<span class=\"__1 _3\"></span>o una <span class=\"__1 _20\"></span>tasa de<span class=\"__1 _3\"></span> crecimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>1% <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c\u00e1lculo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>enta <span class=\"__1 _13\"></span>perpet<span class=\"__1 _3\"></span>ua <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>34,1% <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad generadora <span class=\"__1 _6\"></span>de caja de <span class=\"__1 _6\"></span>163.515 miles <span class=\"__1 _6\"></span>de euros. Una <span class=\"__1 _6\"></span>disminuci\u00f3n del <span class=\"__1 _6\"></span>valor actual de <span class=\"__1 _6\"></span>los flujos de caja del 10% sup<span class=\"__1 _3\"></span>ondr\u00eda disminuir el <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso hasta los 116.5<span class=\"__1 _3\"></span>39 miles de euros.<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span> Dada la holgura <span class=\"__1 _3\"></span>mostrada en el test<span class=\"__1 _3\"></span> de deteri<span class=\"__1 _3\"></span>oro el Grupo estima<span class=\"__1 _3\"></span> que no deber\u00eda poners<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>de manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">39<span class=\"ls0_1\"> </span></span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3e\"> </span><span class=\"ff3_1\">Otro inmo<span class=\"__1 _3\"></span>vilizado intangib<span class=\"__1 _3\"></span>le </span></span>Los <span class=\"__1 _20\"></span>mov<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mientos <span class=\"__1 _20\"></span>de e<span class=\"__1 _3\"></span>ste <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>los ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>2024 y <span class=\"__1 _20\"></span>2023 <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>sido los siguientes:  Otros activos intangibles   Amortizaci\u00f3n Acumulada  Deterioros Valor neto Saldo a 31.12.22 268.318 <span class=\"ls0_1\"> </span>(182.181) (12.394) 73.743 <span class=\"ls0_1\"> </span>Entradas o dotaciones 40.671  (19.627) (83) 20.961  Salidas, bajas o reducciones (3.031) 1.972   -  (1.059) Diferencias de conversi\u00f3n (164) 70 <span class=\"ls0_1\"> </span>(40) (134) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 79.570  (60)   <span class=\"ls0_1\">- </span>79.510  Saldo a 31.12.23 385.364 <span class=\"ls0_1\"> </span>(199.826) (12.517) 173.021 <span class=\"ls0_1\"> </span>Entradas o dotaciones 25.898  (35.927) (10.221) (20.250) Salidas, bajas o reducciones (3.862) 3.126    <span class=\"ls0_1\">- </span>(736) Diferencias de conversi\u00f3n 3.788  (428) (6) 3.354  Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (62.081) 50.791  9.689  (1.601) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 111.289  2.558  20 <span class=\"ls0_1\"> </span>113.867  Saldo a 31.12.24 460.396 <span class=\"ls0_1\"> </span>(179.706) (13.035) 267.655 <span class=\"ls0_1\"> </span>En <span class=\"__1 _2c\"> </span>el  ejercicio  2024 <span class=\"__1 _2c\"> </span>destaca,  como  consecuencia  de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>reclasificaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span><span class=\"ffc\">\u201c<span class=\"__1 _6\"></span></span>A<span class=\"__1 _20\"></span>ctivos <span class=\"__1 _14\"> </span>no  corrientes mantenidos <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>venta\u201d <span class=\"__1 _3\"></span>del otr<span class=\"__1 _3\"></span>o in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _20\"></span>intangible <span class=\"__1 _3\"></span>neto <span class=\"__1 _3\"></span>aportado <span class=\"__1 _20\"></span>en el <span class=\"__1 _20\"></span>mes de <span class=\"__1 _20\"></span>mayo de <span class=\"__1 _20\"></span>2024 por <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>segmento <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>actividad <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>Cementos <span class=\"__1 _2d\"></span>por <span class=\"__1 _1a\"> </span>un <span class=\"__1 _13\"></span>importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>1<span class=\"__1 _6\"></span>.4<span class=\"__1 _3\"></span>93 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>de Inmobiliaria por un i<span class=\"__1 _3\"></span>mporte de <span class=\"__1 _3\"></span>74 miles de euro<span class=\"__1 _3\"></span>s (nota 5). Las <span class=\"__1 _35\"> </span>\u201cvariaciones <span class=\"__1 _2f\"> </span>de <span class=\"__1 _35\"> </span>per\u00edmetro, <span class=\"__1 _35\"> </span>traspasos <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>otros<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>movimientos\u201d <span class=\"__1 _35\"> </span>del <span class=\"__1 _2f\"> </span>ejercicio <span class=\"__1 _35\"> </span>2024 <span class=\"__1 _35\"> </span>incluyen principalmente <span class=\"__1 _20\"></span>las in<span class=\"__1 _3\"></span>corpor<span class=\"__1 _3\"></span>aciones al <span class=\"__1 _c\"></span>per\u00edmetro d<span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>inmoviliz<span class=\"__1 _3\"></span>ado <span class=\"__1 _3\"></span>intangible <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>Urbaser <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>un importe de 70.9<span class=\"__1 _3\"></span>56 miles de euros<span class=\"ls33\">, </span>como consecuencia<span class=\"__1 _3\"></span> de la adquisici<span class=\"__1 _3\"></span>\u00f3n del Grupo Urbas<span class=\"__1 _3\"></span>er (nota 4). Tambi\u00e9n <span class=\"__1 _20\"></span>cabe <span class=\"__1 _c\"></span>destacar <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>salida <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>per\u00edmetro <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>sociedad <span class=\"__1 _20\"></span>Cemark-Mobiliari<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>urbano <span class=\"__1 _c\"></span>e <span class=\"__1 _20\"></span>publicidade, S.A. <span class=\"__1 _6\"></span>perteneciente<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Concesi<span class=\"__1 _3\"></span>ones, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>8.655 <span class=\"__1 _6\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>venta<span class=\"__1 _3\"></span> de la sociedad en o<span class=\"__1 _3\"></span>ctubre de 2024.<span class=\"__1 _3\"></span> En el <span class=\"__1 _6\"></span>ejercicio 2023 en <span class=\"__1 _6\"></span>el ep\u00edgrafe \u201cEntradas o <span class=\"__1 _6\"></span>dotacio<span class=\"__1 _3\"></span>nes\u201d <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>estac\u00f3 la <span class=\"__1 _6\"></span>obtenci\u00f3n<span class=\"__1 _3\"></span> del <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span>trato para <span class=\"__1 _6\"></span>la instalaci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>publicidad <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>mobiliario <span class=\"__1 _c\"></span>urbano <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>ciudad <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Sintra <span class=\"__1 _20\"></span>(Portugal) <span class=\"__1 _20\"></span>obtenido por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _6\"></span>Cemark <span class=\"__1 _7\"></span>- <span class=\"__1 _6\"></span>Mo<span class=\"__1 _6\"></span>biliar<span class=\"__1 _3\"></span>io <span class=\"__1 _6\"></span>Urbano <span class=\"__1 _7\"></span>e <span class=\"__1 _6\"></span>P<span class=\"__1 _6\"></span>ub<span class=\"__1 _3\"></span>licidade, <span class=\"__1 _7\"></span>S.A., <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>supuso <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>incremento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>este ep\u00edgrafe de 18.65<span class=\"__1 _3\"></span>0 miles de eur<span class=\"__1 _3\"></span>os. En este ep\u00edgrafe se <span class=\"__1 _3\"></span>recogen pri<span class=\"__1 _3\"></span>ncipalmente:  -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">importes <span class=\"__1 _6\"></span>pagados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>entidades <span class=\"__1 _6\"></span>p\u00fablicas <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>privadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ncept<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>canon <span class=\"__1 _6\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>adjudicaci\u00f3n <span class=\"__1 _6\"></span>de </span></span>contratos <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>no <span class=\"__1 _14\"> </span>tienen <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>calificaci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>concesiones, <span class=\"__1 _14\"> </span>dentro <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>alcance <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>CINIIF1<span class=\"__1 _3\"></span>2 \u201cAcuerdos <span class=\"__1 _36\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _36\"> </span>c<span class=\"__1 _3\"></span>oncesi\u00f3n <span class=\"__1 _45\"> </span>de <span class=\"__1 _45\"> </span>servicios\u201d, <span class=\"__1 _45\"> </span>fundamentalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _45\"> </span>del <span class=\"__1 _45\"> </span>\u00c1rea <span class=\"__1 _45\"> </span>de <span class=\"__1 _36\"> </span>Servic<span class=\"__1 _6\"></span><span class=\"ff1_1\">i<span class=\"__1 _3\"></span>os </span>Medioambientales<span class=\"ls33\">, </span> -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">los <span class=\"__1 _3\"></span>imp<span class=\"__1 _3\"></span>ortes <span class=\"__1 _20\"></span>registrados <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el recon<span class=\"__1 _3\"></span>ocimiento <span class=\"__1 _20\"></span>inicial <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>determinadas<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>combinaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>negocios<span class=\"__1 _3\"></span> </span></span>representativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conceptos <span class=\"__1 _7\"></span>tales <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span>s <span class=\"__1 _13\"></span>carteras <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>clientes <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>vigor <span class=\"__1 _13\"></span>en <span class=\"__1 _6\"></span>el momento de la co<span class=\"__1 _3\"></span>mpra, -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">las aplicaciones inf<span class=\"__1 _3\"></span>orm\u00e1ticas.</span></span><span class=\"ff9\"><span class=\"ff1_1 fs0_1\"> </span></span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">40<span class=\"ls0_1\"> </span></span>8.<span class=\"ff9 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff3_1\">INMOVILIZADO M<span class=\"__1 _3\"></span>ATERIAL </span></span>La composici\u00f3n ne<span class=\"__1 _3\"></span>ta del inmovilizad<span class=\"__1 _3\"></span>o material a 3<span class=\"__1 _3\"></span>1 de diciembre d<span class=\"__1 _3\"></span>e 2024 y de 20<span class=\"ls19\">23</span> es la siguiente:<span class=\"__1 _3\"></span> Coste Amortizaci\u00f3n acumulada Deterioro Valor neto 2024<span class=\"ls0_1\"> </span>Terrenos y construcciones 1.245.612 <span class=\"ls0_1\"> </span>(431.326) (18.051) 796.235 <span class=\"ls0_1\"> </span>Terrenos y bienes naturales 206.704  (24.175) (13.417) 169.112  Construcciones de uso propio 1.038.908  (407.151) (4.634) 627.123  Instalaciones t\u00e9cnicas y otro inmovili<span class=\"__1 _3\"></span>zado material<span class=\"__1 _6\"></span> 8.375.212 <span class=\"ls0_1\"> </span>(4.736.838) (663.110) 2.975.264 <span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas 4.408.712  (2.559.064) (636.710) 1.212.938  Maquinaria y elementos de transporte 2.899.918  (1.639.604) (25.343) 1.234.971  Inmovilizado en curso y anticipos 176.936  - - 176.936  Resto inmovilizado material 889.646  (538.170) (1.057) 350.419  9.620.824 <span class=\"ls0_1\"> </span>(5.168.164) (681.161) 3.771.499 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Terrenos y construcciones 1.805.668 <span class=\"ls0_1\"> </span>(658.697) (97.161) 1.049.810 <span class=\"ls0_1\"> </span>Terrenos y bienes naturales 705.600  (182.877) (82.760) 439.963  Construcciones de uso propio 1.100.068  (475.820) (14.401) 609.847  Instalaciones t\u00e9cnicas y otro inmovili<span class=\"__1 _3\"></span>zado material<span class=\"__1 _6\"></span> 9.472.163 <span class=\"ls0_1\"> </span>(6.040.033) (643.686) 2.788.444 <span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas 5.487.940  (3.623.297) (605.966) 1.258.677  Maquinaria y elementos de transporte 2.833.033  (1.796.169) (34.555) 1.002.309  Inmovilizado en curso y anticipos 211.003  - - 211.003  Resto inmovilizado material 940.187  (620.567) (3.165) 316.455  11.277.831 <span class=\"ls0_1\"> </span>(6.698.730) (740.847) 3.838.254<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _47\"> </span><span class=\"fs8 ls3\">41<span class=\"ls0_1\"> </span></span>Los movimientos de la<span class=\"__1 _20\"></span>s diversas partidas del inmoviliz<span class=\"__1 _20\"></span>ado habidas en los ejercici<span class=\"__1 _3\"></span>os 2024 y 20<span class=\"ls9\">23</span> han sido<span class=\"__1 _3\"></span> los siguientes:<span class=\"__1 _3\"></span> Terrenos y bienes naturale<span class=\"__1 _3\"></span>s Construcciones<span class=\"__1 _3\"></span> de uso propio Terrenos y Construcciones<span class=\"__1 _3\"></span> Instalaciones T\u00e9cnicas Maquinaria y elementos de transporte Inmovilizado en curso y anticipos Resto inmovilizado material Instalaciones T\u00e9cnicas y otro Inmovilizado Material Amortizaci\u00f3n Acumulada Deterioros Saldo a 31.12.22 691.847 <span class=\"ls0_1\"> </span>1.039.101 <span class=\"ls0_1\"> </span>1.730.948 <span class=\"ls0_1\"> </span>5.340.053 <span class=\"ls0_1\"> </span>2.563.067 <span class=\"ls0_1\"> </span>148.228 <span class=\"ls0_1\"> </span>862.140 <span class=\"ls0_1\"> </span>8.913.488 <span class=\"ls0_1\"> </span>(6.420.238) (724.367) Entradas o dotaciones 19.203  81.983  101.186 <span class=\"ls0_1\"> </span>85.786  397.729  151.668  98.898  734.081 <span class=\"ls0_1\"> </span>(449.373) (9.006) Salidas, bajas o reducciones (13.726) (22.239) (35.965) (8.478) (154.808) (2.177) (17.181) (182.644) 176.269  9.045  Diferencias de conversi\u00f3n 815 <span class=\"ls0_1\"> </span>(2.662) (1.847)<span class=\"ls0_1\"> </span>18.001  (4.006) (2.001) 2.418  14.412 <span class=\"ls0_1\"> </span>(17.955) (12.547) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 7.461  3.885  11.346 <span class=\"ls0_1\"> </span>52.578  31.051  (84.715) (6.088) (7.174) 12.567  (3.972) Saldo a 31.12.23 705.600 <span class=\"ls0_1\"> </span>1.100.068 <span class=\"ls0_1\"> </span>1.805.668 <span class=\"ls0_1\"> </span>5.487.940 <span class=\"ls0_1\"> </span>2.833.033 <span class=\"ls0_1\"> </span>211.003 <span class=\"ls0_1\"> </span>940.187 <span class=\"ls0_1\"> </span>9.472.163 <span class=\"ls0_1\"> </span>(6.698.730) (740.847) Entradas o dotaciones 10.673  87.430  98.103 <span class=\"ls0_1\"> </span>69.447  386.811  105.694  112.123  674.075 <span class=\"ls0_1\"> </span>(479.116) (20.392) Salidas, bajas o reducciones (3.771) (18.013) (21.784) (5.513) (136.726) (5.445) (22.449) (170.133) 153.519  3.645  Diferencias de conversi\u00f3n 1.931  4.095  6.026 <span class=\"ls0_1\"> </span>119.024  18.963  1.838  3.111  142.936 <span class=\"ls0_1\"> </span>(69.104) (29.501) Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (525.867) (172.462) (698.329) (1.298.456) (294.346) (33.153) (151.586) (1.777.541) 1.895.354  105.945  Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 18.138  37.790  55.928 <span class=\"ls0_1\"> </span>36.270  92.183  (103.001) 8.260  33.712 <span class=\"ls0_1\"> </span>29.913  (11) Saldo a 31.12.24 206.704 <span class=\"ls0_1\"> </span>1.038.908 <span class=\"ls0_1\"> </span>1.245.612 <span class=\"ls0_1\"> </span>4.408.712 <span class=\"ls0_1\"> </span>2.899.918 <span class=\"ls0_1\"> </span>176.936 <span class=\"ls0_1\"> </span>889.646 <span class=\"ls0_1\"> </span>8.375.212 <span class=\"ls0_1\"> </span>(5.168.164) (681.161)<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">42<span class=\"ls0_1\"> </span></span>Como <span class=\"__1 _32\"> </span>\u201cEntradas\u201d <span class=\"__1 _1a\"> </span>significativas  d<span class=\"__1 _20\"></span>el  ejercicio<span class=\"ff1_1\"> <span class=\"__1 _1a\"> </span>2024  cabe <span class=\"__1 _1a\"> </span>destacar  las <span class=\"__1 _1a\"> </span>inversiones  reali<span class=\"__1 _3\"></span>zadas <span class=\"__1 _1a\"> </span>para  el<span class=\"__1 _3\"></span> </span>desarrollo de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os contratos de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>Servicios<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>M<span class=\"__1 _3\"></span>edioambientales,<span class=\"__1 _3\"></span> principalmente en <span class=\"__1 _6\"></span>distintas<span class=\"__1 _20\"></span> sociedades <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>lle<span class=\"__1 _3\"></span>van <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>cabo <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vidad <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>Estados <span class=\"__1 _7\"></span>Unidos <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>total <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>136.628 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _6\"></span>(<span class=\"__1 _3\"></span>59.771 m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s de <span class=\"__1 _6\"></span>euros en <span class=\"__1 _6\"></span>2023), en <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>M<span class=\"__1 _3\"></span>edioambiente, S.A. (Espa\u00f1a) <span class=\"__1 _6\"></span>por importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>88.269 miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"></span>(288.013 <span class=\"__1 _2d\"></span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>ejerc<span class=\"__1 _3\"></span>icio <span class=\"__1 _2d\"> </span>2023), <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"> </span>sociedades <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"> </span>llevan <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>cabo <span class=\"__1 _2d\"> </span>su actividad <span class=\"__1 _6\"></span>en Reino <span class=\"__1 _6\"></span>Unido <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>5.804 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(49.825 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>ejercicio<span class=\"__1 _20\"></span> 2023) <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Envir<span class=\"__1 _3\"></span>onment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _6\"></span>(Centr<span class=\"__1 _3\"></span>oeuropa) <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>78.5<span class=\"__1 _3\"></span>35 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>(80.078 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>2023<span class=\"__1 _6\"></span>). <span class=\"__1 _6\"></span>En <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n <span class=\"__1 _7\"></span>Integral <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Agua, <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>estacan <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>inversiones realizadas <span class=\"__1 _13\"></span>principalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"></span>Aquali<span class=\"__1 _3\"></span>a,S.A. <span class=\"__1 _13\"></span>(Espa\u00f1a) <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>51.624 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _20\"></span>(44.538 <span class=\"__1 _20\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el eje<span class=\"__1 _3\"></span>rcicio <span class=\"__1 _20\"></span>2023), <span class=\"__1 _20\"></span> <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>sociedad <span class=\"__1 _20\"></span>SmVak <span class=\"__1 _20\"></span>(Rep\u00fablica <span class=\"__1 _20\"></span>Checa) <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>importe<span class=\"__1 _3\"></span> de <span class=\"__1 _7\"></span>24.076 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(29.682 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>2023) <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Georgia <span class=\"__1 _7\"></span>Global Utilities  (Georgia) por importe de 64.714 miles de euros (72.399 miles de euros en <span class=\"__1 _6\"></span>el ejercicio<span class=\"__1 _3\"></span> 2023) <span class=\"ls1e\">y </span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>construcci\u00f3n, <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de 58.559 miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s (61.<span class=\"__1 _3\"></span>353 miles de eur<span class=\"__1 _3\"></span>os en 2023<span class=\"ls17\">).</span> Las <span class=\"__1 _2e\"> </span>\u201cvariaciones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2f\"> </span>per\u00edmetro, <span class=\"__1 _2e\"> </span>traspasos <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>otros <span class=\"__1 _2f\"> </span>movimientos\u201d <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>ejercicio <span class=\"__1 _2e\"> </span><span class=\"ff1_1\">2024 <span class=\"__1 _2e\"> </span>incluyen<span class=\"__1 _3\"></span> </span>principalmente <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>incorporaciones <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>per\u00edmetro <span class=\"__1 _7\"></span><span class=\"ls1a\">de</span>l <span class=\"__1 _7\"></span>inmovilizado <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>at<span class=\"__1 _3\"></span>erial <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Urbaser <span class=\"__1 _13\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _7\"></span>un importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>60.039 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedad <span class=\"__1 _7\"></span>Gel <span class=\"__1 _7\"></span>Recycling <span class=\"__1 _7\"></span>Holdings, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la adquisici\u00f3n del Grup<span class=\"__1 _3\"></span>o Urbaser, por un imp<span class=\"__1 _3\"></span>orte de 3<span class=\"__1 _3\"></span>4.235 miles de euros (no<span class=\"__1 _3\"></span>ta 4). Las <span class=\"ffc\">\u201cSalidas, <span class=\"__1 _6\"></span>bajas o reducciones\u201d incluyen <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s enajenaciones y <span class=\"__1 _6\"></span>bajas<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de inventario <span class=\"ff1_1\">co<span class=\"__1 _6\"></span>rr<span class=\"__1 _3\"></span>espondientes<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> </span></span>activos que, en general, est<span class=\"__1 _3\"></span>\u00e1n amortizados pr\u00e1ctic<span class=\"__1 _3\"></span>amente en su totalidad<span class=\"__1 _3\"></span> por haberse agotado su vida \u00fatil. Las entradas y <span class=\"__1 _3\"></span>salidas que <span class=\"__1 _3\"></span>han supuesto un<span class=\"__1 _3\"></span>a salida o <span class=\"__1 _3\"></span>entrada de caja<span class=\"__1 _3\"></span> se registra<span class=\"__1 _20\"></span>n en el estado de flujos<span class=\"__1 _3\"></span> de <span class=\"__1 _2d\"></span>efectivo <span class=\"__1 _2d\"></span>adjunto <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"> </span>\u201cPagos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"> </span>inversiones\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>\u201cCobros <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"></span>desinversiones\u201d <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>oviliz<span class=\"__1 _3\"></span>ado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>siones inmobiliarias\u201d,<span class=\"__1 _3\"></span> resp<span class=\"ff1_1\">ectivament<span class=\"__1 _3\"></span>e. </span>Durante los ejercici<span class=\"__1 _3\"></span>os 2024 y 20<span class=\"ls9\">23</span> no se han capitaliza<span class=\"__1 _3\"></span>do intereses y el total de in<span class=\"__1 _3\"></span>tereses capitalizado<span class=\"__1 _3\"></span>s a origen a 31 de<span class=\"__1 _3\"></span> diciembre de 2024 asci<span class=\"__1 _3\"></span>ende a 2.720 <span class=\"__1 _3\"></span>miles de euros (2.9<span class=\"__1 _3\"></span>32 miles de eur<span class=\"__1 _3\"></span>os en 2023).  A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>inmovilizad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>material <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _6\"></span>imputado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>resultados <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>ingresos por <span class=\"__1 _20\"></span>subvenciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>capital <span class=\"__1 _c\"></span>un <span class=\"__1 _3\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>9.226 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(9.500 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e de 2023). Las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>contratan <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>p\u00f3<span class=\"__1 _6\"></span>liz<span class=\"__1 _3\"></span>as <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>seguro <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>estiman <span class=\"__1 _20\"></span>necesarias <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>cubrir <span class=\"__1 _c\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _c\"></span>posibles<span class=\"__1 _3\"></span> riesgos <span class=\"__1 _38\"> </span>a <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>est\u00e1n <span class=\"__1 _38\"> </span>sujetos <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>elementos <span class=\"__1 _38\"> </span>del <span class=\"__1 _14\"> </span>inmovilizado <span class=\"__1 _38\"> </span>material. <span class=\"__1 _38\"> </span>Al<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>cierre <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>ejercicio <span class=\"__1 _38\"> </span>la<span class=\"__1 _3\"></span> Sociedad Dominant<span class=\"__1 _3\"></span>e estima que no exis<span class=\"__1 _3\"></span>te d\u00e9ficit de<span class=\"__1 _3\"></span> coberturas algu<span class=\"__1 _3\"></span>no relacionado c<span class=\"__1 _3\"></span>on dichos riesgos. El im<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>bru<span class=\"__1 _3\"></span>to del <span class=\"__1 _6\"></span>inmovil<span class=\"__1 _3\"></span>izado m<span class=\"__1 _6\"></span>at<span class=\"__1 _3\"></span>erial totalmente amortizado <span class=\"__1 _6\"></span>que, no o<span class=\"__1 _6\"></span>bs<span class=\"__1 _3\"></span>tante, es <span class=\"__1 _6\"></span>utilizad<span class=\"__1 _3\"></span>o en <span class=\"__1 _6\"></span>la actividad productiv<span class=\"__1 _3\"></span>a por encontrars<span class=\"__1 _3\"></span>e en buen es<span class=\"__1 _3\"></span>tado de uso, asci<span class=\"__1 _3\"></span>ende a 1.939.06<span class=\"__1 _3\"></span>1 miles de eur<span class=\"__1 _3\"></span>os a 31<span class=\"__1 _3\"></span> de diciembre de<span class=\"__1 _3\"></span> 2024 (3.20<span class=\"__1 _3\"></span>2.634 miles de euros<span class=\"__1 _3\"></span> a 31 de diciembre d<span class=\"__1 _3\"></span>e 2023). La  disminuci\u00f3n  del <span class=\"__1 _2c\"> </span>importe  bruto  del <span class=\"__1 _2c\"> </span>inmovilizado<span class=\"__1 _3\"></span>  totalmente  amortizado  en  20<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>4  corresponde principalmente <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>activid<span class=\"__1 _20\"></span>ad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Ce<span class=\"__1 _3\"></span>mentos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>es <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>pa<span class=\"__1 _20\"></span>rcial <span class=\"__1 _13\"></span>financiera <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> actividades de In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _3\"></span>y Cementos en fa<span class=\"__1 _3\"></span>vor de la sociedad<span class=\"__1 _3\"></span> Inmocemento, S.A<span class=\"__1 _3\"></span>. (nota 2). Los <span class=\"__1 _2d\"></span>activos <span class=\"__1 _13\"></span>materiales <span class=\"__1 _13\"></span>netos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>amortizacione<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>del <span class=\"__1 _2d\"></span>balance <span class=\"__1 _2d\"></span>consolidado <span class=\"__1 _13\"></span>adjunto <span class=\"__1 _13\"></span>situados <span class=\"__1 _2d\"></span>fuera <span class=\"__1 _13\"></span>del territorio espa\u00f1<span class=\"__1 _20\"></span>ol ascienden <span class=\"__1 _3\"></span>a<span class=\"fc4\"> </span>2.338.3<span class=\"__1 _3\"></span>02 mil<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>euros a<span class=\"__1 _3\"></span> 31 <span class=\"__1 _3\"></span>de dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 (2.06<span class=\"__1 _3\"></span>8.360 mil<span class=\"__1 _3\"></span>es de<span class=\"__1 _20\"></span> euros a 31 de dici<span class=\"__1 _3\"></span>embre de 2023).<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">43<span class=\"ls0_1\"> </span></span>Activos con restricci<span class=\"__1 _3\"></span>ones de titula<span class=\"__1 _3\"></span>ridad Del <span class=\"__1 _6\"></span>total de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>materiales del <span class=\"__1 _6\"></span>balance consolidado, <span class=\"__1 _6\"></span>785.027 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eu<span class=\"__1 _3\"></span>ros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre de <span class=\"__1 _6\"></span>2024 (775.301 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>20<span class=\"ls19\">23</span>) <span class=\"__1 _6\"></span>se encuentran <span class=\"__1 _6\"></span>sujetos a <span class=\"__1 _6\"></span>restricciones de titularidad seg\u00fan el <span class=\"__1 _3\"></span>siguiente detalle: Coste Amortizaci\u00f3n acumulada Deterioro Valor neto 2024<span class=\"ls0_1\"> </span>Edificios, plantas y equipos 1.341.547  (633.980) (5.446) 702.121  Otro inmovilizado material 199.267  (116.361) -<span class=\"fc4\"> </span>82.906  1.540.814 <span class=\"ls0_1\"> </span>(750.341) (5.446) 785.027 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Edificios, plantas y equipos 1.503.241  (785.880) (4.274) 713.087  Otro inmovilizado material 172.468  (110.254) - 62.214  1.675.709 <span class=\"ls0_1\"> </span>(896.134) (4.274) 775.301 <span class=\"ls0_1\"> </span>Las <span class=\"__1 _7\"></span>restriccione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>titularidad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>dichos <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>origen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>arrendamien<span class=\"__1 _3\"></span>to que <span class=\"__1 _6\"></span>se explican en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>nota <span class=\"ls9\">10</span> <span class=\"__1 _6\"></span>de esta <span class=\"__1 _6\"></span>Memoria,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>aqu<span class=\"__1 _3\"></span>ellos activos <span class=\"__1 _6\"></span>af<span class=\"__1 _3\"></span>ectos <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>explotaci\u00f3<span class=\"__1 _3\"></span>n de determinad<span class=\"__1 _3\"></span>os contratos<span class=\"__1 _3\"></span> con caracter\u00edstica<span class=\"__1 _3\"></span>s similar<span class=\"__1 _3\"></span>es a <span class=\"__1 _3\"></span>los de concesi<span class=\"__1 _3\"></span>\u00f3n, pero a<span class=\"__1 _3\"></span> los que <span class=\"__1 _3\"></span>no les apli<span class=\"__1 _3\"></span>ca la CINIIF 12. \u201cAcuerd<span class=\"__1 _3\"></span>os de la conc<span class=\"__1 _3\"></span>esi\u00f3n\u201d (nota 3.a).<span class=\"ff1_1\">  </span>Compromisos de<span class=\"__1 _3\"></span> adquisici\u00f3n En <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>desarrollo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>sus <span class=\"__1 _2c\"> </span>actividades, <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>sociedades <span class=\"__1 _2c\"> </span>del <span class=\"__1 _2c\"> </span>Grupo <span class=\"__1 _2c\"> </span>han <span class=\"__1 _2c\"> </span>formalizado  compromisos <span class=\"__1 _2c\"> </span>de<span class=\"__1 _3\"></span> adquisici\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>material, <span class=\"__1 _13\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>maquinaria <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>elementos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>transporte <span class=\"__1 _13\"></span>por renovaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _20\"></span>actividad <span class=\"__1 _3\"></span>de Ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _20\"></span>Medioambientales, <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>31 de <span class=\"__1 _20\"></span>diciembre de <span class=\"__1 _20\"></span>2024 ascienden a 96.98<span class=\"__1 _3\"></span>1 miles de euros (90.<span class=\"__1 _3\"></span>400 miles de eu<span class=\"__1 _3\"></span>ros a 31 de diciembr<span class=\"__1 _3\"></span>e de 20<span class=\"ls9\">23</span>).  2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Terrenos y bienes naturales - - Construcciones de uso propio 680 <span class=\"ls0_1\"> </span>- Instalaciones t\u00e9cnicas 7.592  2.897  Maquinaria y elementos de transporte 62.208  70.706  Inmovilizado material en curso y anticipos 962 <span class=\"ls0_1\"> </span>- Resto inmovilizado material 25.539  16.797  96.981 <span class=\"ls0_1\"> </span>90.400 <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">44<span class=\"ls0_1\"> </span></span>9.<span class=\"ff9 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff3_1\">INVERSIONES INM<span class=\"__1 _3\"></span>OBILIAR<span class=\"__1 _3\"></span>IAS </span></span>Como <span class=\"__1 _6\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la escisi\u00f3n <span class=\"__1 _6\"></span>parcial financiera <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Inmocem<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>(nota<span class=\"__1 _20\"></span> 2),  la  pr\u00e1ctica  totalidad  de  las  inversiones  inmobiliarias,  que  se  encuadraban  en  la  actividad  de Inmobiliaria, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>dado <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>situaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>perf<span class=\"__1 _3\"></span>eccionamiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a operaci\u00f3n. Tal <span class=\"__1 _6\"></span>y como se <span class=\"__1 _6\"></span>establec<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>nota 3.e), <span class=\"__1 _6\"></span>las inversiones inmobiliarias se <span class=\"__1 _6\"></span>valoran por <span class=\"__1 _6\"></span>su valor <span class=\"__1 _6\"></span>raz<span class=\"__1 _3\"></span>onable<span class=\"__1 _3\"></span> de acuerdo con las valoraci<span class=\"__1 _3\"></span>ones realizadas por expert<span class=\"__1 _3\"></span>os independientes calculad<span class=\"__1 _3\"></span>as a la fecha de cierre de los presentes <span class=\"__1 _3\"></span>estados finan<span class=\"__1 _3\"></span>cieros consolidados<span class=\"ls37\">. </span> Los asp<span class=\"__1 _3\"></span>ectos <span class=\"__1 _20\"></span>medioambientales <span class=\"__1 _20\"></span>y de <span class=\"__1 _3\"></span>sostenibilidad<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>on <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>parte integral <span class=\"__1 _20\"></span>del enf<span class=\"__1 _3\"></span>oque d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>alora<span class=\"__1 _3\"></span>ci\u00f3n. Se <span class=\"__1 _6\"></span>entiende <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>\"sostenib<span class=\"__1 _3\"></span>ilidad\" <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>consid<span class=\"__1 _3\"></span>eraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuestion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>el m<span class=\"__1 _6\"></span>edi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>ambiente <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ca<span class=\"__1 _3\"></span>mbio clim\u00e1tico, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>salud <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>bienestar <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>responsabilidad <span class=\"__1 _6\"></span>corporativa <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>tener <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la valoraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>activo. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>contexto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci\u00f3n, <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>sostenibilid<span class=\"__1 _3\"></span>ad <span class=\"__1 _6\"></span>abarca <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>amplia <span class=\"__1 _6\"></span>gama <span class=\"__1 _6\"></span>de factores <span class=\"__1 _6\"></span>f\u00edsicos, <span class=\"__1 _6\"></span>sociales, <span class=\"__1 _6\"></span>ambientales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>econ\u00f3micos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>pueden <span class=\"__1 _7\"></span>afectar <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>valor. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>alcance <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>temas incluye <span class=\"__1 _6\"></span>riesgos <span class=\"__1 _7\"></span>ambientales <span class=\"__1 _6\"></span>clave, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>inundaciones, <span class=\"__1 _6\"></span>sequ\u00edas <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>tormentas, <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>aspectos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la eficiencia <span class=\"__1 _1a\"> </span>energ\u00e9<span class=\"__1 _3\"></span>tica, <span class=\"__1 _1a\"> </span>huel<span class=\"__1 _3\"></span>la <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>carbono, <span class=\"__1 _2d\"> </span>dise\u00f1o, <span class=\"__1 _1a\"> </span>configuraci\u00f3n, <span class=\"__1 _2d\"> </span>accesibilidad, <span class=\"__1 _1a\"> </span>legislaci\u00f3n,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>gesti\u00f3n <span class=\"__1 _2d\"> </span>y consideraciones fiscale<span class=\"__1 _3\"></span>s, y el uso<span class=\"__1 _3\"></span> actual e hist\u00f3ric<span class=\"__1 _3\"></span>o de la tierra. La <span class=\"__1 _13\"></span>sos<span class=\"__1 _3\"></span>tenibilidad <span class=\"__1 _7\"></span>tiene <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>im<span class=\"__1 _6\"></span>pact<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>un <span class=\"__1 _7\"></span>activo, <span class=\"__1 _7\"></span>incluso <span class=\"__1 _13\"></span>si <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>reconoce<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>directa<span class=\"__1 _3\"></span>mente.<span class=\"__1 _3\"></span> Cuando <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>reconocen <span class=\"__1 _20\"></span>los impact<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>e v<span class=\"__1 _3\"></span>alor <span class=\"__1 _20\"></span>de la <span class=\"__1 _3\"></span>sosteni<span class=\"__1 _3\"></span>bilidad, <span class=\"__1 _20\"></span>se refleja <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>comprensi\u00f3n del <span class=\"__1 _20\"></span>valorador sobre <span class=\"__1 _6\"></span>c\u00f3mo <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>parti<span class=\"__1 _3\"></span>cipantes <span class=\"__1 _6\"></span>del mercado <span class=\"__1 _6\"></span>incluyen <span class=\"__1 _6\"></span>estos <span class=\"__1 _6\"></span>requisitos <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>ofertas <span class=\"__1 _6\"></span>y el <span class=\"__1 _7\"></span>impacto en <span class=\"__1 _6\"></span>las valoraciones de <span class=\"__1 _3\"></span>mercado. Entre <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>informaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>requ<span class=\"__1 _20\"></span>erida <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>val<span class=\"__1 _3\"></span>oradores <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>determinaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>valo<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>se incluye <span class=\"__1 _35\"> </span>el <span class=\"__1 _2f\"> </span>de<span class=\"__1 _3\"></span>talle <span class=\"__1 _35\"> </span>de <span class=\"__1 _2f\"> </span>C<span class=\"__1 _3\"></span>ertificados<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>de <span class=\"__1 _2f\"> </span>Eficiencia<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>Energ\u00e9tica <span class=\"__1 _35\"> </span>y <span class=\"__1 _35\"> </span>otras <span class=\"__1 _2f\"> </span>Certific<span class=\"__1 _3\"></span>aciones <span class=\"__1 _35\"> </span>relativas <span class=\"__1 _35\"> </span>al cumplimiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>medidas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sostenibilidad <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>ESG <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cartera. <span class=\"__1 _7\"></span>En <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>activos, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ha comprobado <span class=\"__1 _2c\"> </span>que <span class=\"__1 _2c\"> </span>es <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>propio <span class=\"__1 _2c\"> </span>inquilino, <span class=\"__1 _2c\"> </span>dentro <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>sus <span class=\"__1 _14\"> </span>planes <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>gesti\u00f3n <span class=\"__1 _2c\"> </span>ambiental, <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>ha redimensionado <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>huella <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>carbono <span class=\"__1 _6\"></span>operativa <span class=\"__1 _6\"></span>global <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>negocio <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>convertir <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>inmuebles <span class=\"__1 _6\"></span>en espacios <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>sosteni<span class=\"__1 _3\"></span>bles, <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mplantado <span class=\"__1 _7\"></span>varias <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>iciativas <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>han <span class=\"__1 _13\"></span>permitido <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>red<span class=\"__1 _3\"></span>ucci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>consumo<span class=\"__1 _3\"></span> energ\u00e9tico, de pap<span class=\"__1 _3\"></span>el y de<span class=\"__1 _3\"></span> agua, as\u00ed c<span class=\"__1 _3\"></span>omo de recogid<span class=\"__1 _3\"></span>a selectiva d<span class=\"__1 _3\"></span>e residuos<span class=\"__1 _3\"></span> que permite su <span class=\"__1 _3\"></span>valorizaci\u00f3n<span class=\"__1 _20\"></span> y reciclaje. Estas <span class=\"__1 _13\"></span>caracter\u00edsticas <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>tienen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>hora <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinar <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>rentas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>rentabilidades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los inmuebles <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>misma <span class=\"__1 _13\"></span>forma <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>ocupante<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>in<span class=\"__1 _20\"></span>versores <span class=\"__1 _13\"></span>recogen <span class=\"__1 _7\"></span>estas <span class=\"__1 _13\"></span>condi<span class=\"__1 _3\"></span>ciones <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>toma <span class=\"__1 _7\"></span>de decisiones. <span class=\"__1 _2d\"> </span>En <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>caso,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>referencias <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>mercado <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>se<span class=\"__1 _6\"></span>\u00f1alan <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>cada <span class=\"__1 _2d\"></span>informe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>valoraci\u00f3n incluyen <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>detalle, <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>medida <span class=\"__1 _14\"> </span>que <span class=\"__1 _14\"> </span>est\u00e1 <span class=\"__1 _2c\"> </span>disponible, <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>nivel <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>cumplimiento <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>requisi<span class=\"__1 _3\"></span>tos sostenibles, por l<span class=\"__1 _3\"></span>o que es un factor<span class=\"__1 _3\"></span> m\u00e1s a tener en cu<span class=\"__1 _20\"></span>enta en la comparaci\u00f3n de i<span class=\"__1 _3\"></span>nmuebles. Debido a la localizaci<span class=\"__1 _3\"></span>\u00f3n de los activos n<span class=\"__1 _3\"></span>o se han estim<span class=\"__1 _3\"></span>ado riesgos derivad<span class=\"__1 _3\"></span>os del cambio<span class=\"__1 _3\"></span> clim\u00e1tico. Las variables de <span class=\"__1 _6\"></span>las t\u00e9cnica<span class=\"__1 _3\"></span>s empleadas para valorar el valo<span class=\"__1 _6\"></span>r razonab<span class=\"__1 _3\"></span>le<span class=\"__1 _6\"></span> de las inversiones inmobiliarias del Grupo se encua<span class=\"__1 _3\"></span>dran en el niv<span class=\"__1 _3\"></span>el 3.  En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>grupo <span class=\"__1 _7\"></span>Realia, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>alor<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eferenciada <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>na <span class=\"__1 _7\"></span>fecha <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncreta, <span class=\"__1 _7\"></span>reflejando <span class=\"__1 _7\"></span>la situaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>ercado <span class=\"__1 _7\"></span>inmobiliario <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncreto <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>ese <span class=\"__1 _6\"></span>momento. <span class=\"__1 _7\"></span>Dado <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contexto macroecon\u00f3mi<span class=\"__1 _3\"></span>co <span class=\"__1 _6\"></span>tiene <span class=\"__1 _6\"></span>incidencia <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mercado, <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>principales <span class=\"__1 _7\"></span>variables <span class=\"__1 _6\"></span>inmobiliarias <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>tienen<span class=\"__1 _3\"></span> en cuen<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>la valoraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>ya est\u00e1n <span class=\"__1 _3\"></span>reflejand<span class=\"__1 _3\"></span>o e<span class=\"__1 _3\"></span>sa si<span class=\"__1 _20\"></span>tuaci\u00f3n macroe<span class=\"__1 _3\"></span>con\u00f3mica <span class=\"__1 _20\"></span>y s<span class=\"__1 _3\"></span>u impac<span class=\"__1 _3\"></span>to <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>el sector.<span class=\"__1 _3\"></span> Todas <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>tas <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>les <span class=\"__1 _13\"></span>q<span class=\"__1 _3\"></span>ue <span class=\"__1 _7\"></span>afectan <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>s<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>analizan <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>contrastan <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>mercado <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cada<span class=\"__1 _20\"></span> fecha <span class=\"__1 _6\"></span>de valoraci\u00f3n, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>van actualizando <span class=\"__1 _6\"></span>de fo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>sem<span class=\"__1 _3\"></span>estral. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>yecci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> de rentas y <span class=\"__1 _6\"></span>su actualiz<span class=\"__1 _3\"></span>aci\u00f3n anual, para el segmento de oficinas se aplica la estimaci\u00f3n de la evoluci\u00f3n de la inflaci\u00f3n.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">45<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _2c\"> </span>Jezzine,  la <span class=\"__1 _2c\"> </span>coyuntura  macroecon\u00f3mica  no <span class=\"__1 _2c\"> </span>ha <span class=\"__1 _2c\"> </span>supuesto <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>ajuste  negativo <span class=\"__1 _2c\"> </span>significativo  en <span class=\"__1 _2c\"> </span>la valoraci\u00f3n de <span class=\"__1 _3\"></span>su cartera de<span class=\"__1 _20\"></span> inmuebles, ya que se ha<span class=\"__1 _20\"></span> t<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>nido en consideraci\u00f3n la<span class=\"__1 _3\"></span> naturalez<span class=\"__1 _3\"></span>a del contrat<span class=\"__1 _3\"></span>o que regula el arrendamient<span class=\"__1 _3\"></span>o de sus activos, que permite capturar todo el incre<span class=\"__1 _3\"></span>mento de la indexaci\u00f3n<span class=\"__1 _3\"></span> y, <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>tanto, <span class=\"__1 _2d\"></span>ofrecer <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>clara <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>flujos <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _2d\"> </span>(rentas) <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>entornos<span class=\"__1 _3\"></span> inflacionistas, <span class=\"__1 _6\"></span>adem\u00e1s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>proteg<span class=\"__1 _3\"></span>er <span class=\"__1 _6\"></span>contra <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>desocupaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>activos. <span class=\"__1 _6\"></span>Por o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>parte, <span class=\"__1 _6\"></span>tampoco <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> limitaciones regu<span class=\"__1 _3\"></span>latorias al aument<span class=\"__1 _3\"></span>o del precio de l<span class=\"__1 _3\"></span>os alqu<span class=\"__1 _3\"></span>ileres afectan a la val<span class=\"__1 _3\"></span>oraci\u00f3n de sus ac<span class=\"__1 _3\"></span>tivos. En <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>caso <span class=\"__1 _38\"> </span>de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _14\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraciones <span class=\"__1 _14\"> </span>correspondient<span class=\"__1 _3\"></span>es <span class=\"__1 _2c\"> </span>al <span class=\"__1 _38\"> </span>grupo <span class=\"__1 _2c\"> </span>Realia <span class=\"__1 _38\"> </span>Busin<span class=\"__1 _3\"></span>ess, <span class=\"__1 _2c\"> </span>l<span class=\"__1 _6\"></span>a <span class=\"__1 _14\"> </span>metodolog\u00eda <span class=\"__1 _14\"> </span>para determinar <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>valor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>inversi<span class=\"__1 _3\"></span>ones <span class=\"__1 _1a\"> </span>inmobiliarias <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>basa <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>principios <span class=\"__1 _1a\"> </span>RICS <span class=\"__1 _1a\"> </span>que, fundamentalment<span class=\"__1 _3\"></span>e e<span class=\"__1 _3\"></span>mplea el<span class=\"__1 _3\"></span> descu<span class=\"__1 _3\"></span>ento de<span class=\"__1 _3\"></span> fluj<span class=\"__1 _3\"></span>os de<span class=\"__1 _20\"></span> caja como <span class=\"__1 _20\"></span>m\u00e9todo de <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n,<span class=\"__1 _3\"></span> que <span class=\"__1 _3\"></span>consiste <span class=\"__1 _3\"></span>en capitalizar <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>rentas <span class=\"__1 _2c\"> </span>netas  de <span class=\"__1 _2c\"> </span>cada <span class=\"__1 _2c\"> </span>inm<span class=\"__1 _6\"></span>uebl<span class=\"__1 _20\"></span>e <span class=\"__1 _14\"> </span>y <span class=\"__1 _2c\"> </span>actualizar  los <span class=\"__1 _14\"> </span>flujos  futuros, <span class=\"__1 _2c\"> </span>aplicando <span class=\"__1 _2c\"> </span>tasas <span class=\"__1 _2c\"> </span>de descuento <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>mercado, <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>un <span class=\"__1 _38\"> </span>h<span class=\"__1 _3\"></span>orizonte <span class=\"__1 _38\"> </span>tempora<span class=\"__1 _3\"></span>l <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>diez <span class=\"__1 _38\"> </span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>un <span class=\"__1 _14\"> </span>valor <span class=\"__1 _38\"> </span>residual <span class=\"__1 _38\"> </span>calculad<span class=\"__1 _20\"></span>o capitalizando <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>renta <span class=\"__1 _7\"></span>estimada <span class=\"__1 _6\"></span>a<span class=\"ffc\">l <span class=\"__1 _6\"></span>final <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>periodo <span class=\"__1 _6\"></span>proyectado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>rentabilidad <span class=\"__1 _6\"></span>(\u201cyield\u201d) <span class=\"__1 _7\"></span>estimada.<span class=\"__1 _20\"></span> </span>Los <span class=\"__1 _18\"> </span>inmuebles <span class=\"__1 _38\"> </span>se <span class=\"__1 _33\"> </span>valoraron <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>forma <span class=\"__1 _18\"> </span>individual, <span class=\"__1 _38\"> </span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _3\"></span>erando <span class=\"__1 _18\"> </span>cada <span class=\"__1 _38\"> </span>uno <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>los <span class=\"__1 _18\"> </span>contratos <span class=\"__1 _38\"> </span>de arrendamiento <span class=\"__1 _1a\"> </span>vigentes <span class=\"__1 _32\"> </span>a <span class=\"__1 _1a\"> </span>cierre  del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _32\"> </span>y  la<span class=\"__1 _20\"></span>  duraci\u00f3n <span class=\"__1 _1a\"> </span>de  los <span class=\"__1 _1a\"> </span>mismos. <span class=\"__1 _1a\"> </span>Para  los <span class=\"__1 _1a\"> </span>edificios <span class=\"__1 _32\"> </span>co<span class=\"__1 _6\"></span><span class=\"ls1c\">n </span>superficies <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>alquiladas, <span class=\"__1 _20\"></span>\u00e9stos han <span class=\"__1 _20\"></span>sido valor<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>base a las <span class=\"__1 _20\"></span>rentas fu<span class=\"__1 _3\"></span>turas <span class=\"__1 _20\"></span>estimadas, desc<span class=\"__1 _3\"></span>ontando un periodo de co<span class=\"__1 _3\"></span>mercializaci\u00f3n.  Las <span class=\"__1 _13\"></span>variab<span class=\"__1 _3\"></span>les <span class=\"__1 _7\"></span>claves <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>dicho <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>on <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>determin<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _7\"></span>netos, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>duraci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os contratos <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>arrendamiento, <span class=\"__1 _1a\"> </span>el  peri<span class=\"__1 _3\"></span>odo <span class=\"__1 _1a\"> </span>de  tiempo <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el  cual <span class=\"__1 _1a\"> </span>se  d<span class=\"__1 _3\"></span>escuen<span class=\"__1 _3\"></span>tan <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mos, <span class=\"__1 _1a\"> </span>la aproximaci\u00f3n <span class=\"__1 _6\"></span>al valor <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>realiza <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>final<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cada <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>eriodo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>interna <span class=\"__1 _6\"></span>de rentabilidad <span class=\"__1 _6\"></span>objetivo utilizada para desc<span class=\"__1 _3\"></span>ontar los flujos de<span class=\"__1 _3\"></span> caja. Las variables cla<span class=\"__1 _3\"></span>ve utilizadas <span class=\"ls1b\">en</span> la<span class=\"__1 _20\"></span>s valoraciones realizadas m<span class=\"__1 _3\"></span>ediante el<span class=\"__1 _3\"></span> m\u00e9todo de descu<span class=\"__1 _3\"></span>ento de flujos<span class=\"__1 _3\"></span> de caja son: - <span class=\"__1 _6\"></span>Renta <span class=\"__1 _6\"></span>bruta <span class=\"__1 _6\"></span>actual:<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>son <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>rentas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>contractuales <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contrato<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>vivos <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fech<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci<span class=\"__1 _3\"></span>\u00f3n, sin considerar bonifica<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>es, carencias <span class=\"__1 _3\"></span>y gastos no re<span class=\"__1 _3\"></span>percutidos. - <span class=\"__1 _38\"> </span>Renta <span class=\"__1 _38\"> </span>ne<span class=\"__1 _3\"></span>ta <span class=\"__1 _38\"> </span>actual: <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>rentas <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>genera <span class=\"__1 _14\"> </span>cada <span class=\"__1 _38\"> </span>inmueble <span class=\"__1 _14\"> </span>a <span class=\"__1 _38\"> </span>fecha <span class=\"__1 _38\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>valoraci\u00f3n <span class=\"__1 _14\"> </span>deducidas<span class=\"__1 _3\"></span> bonificaciones y carencias y <span class=\"__1 _6\"></span>considerand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> los gastos no <span class=\"__1 _6\"></span>repercutibles<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>contratos<span class=\"__1 _3\"></span> de arrendamiento y para<span class=\"__1 _20\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> espacios vac\u00ed<span class=\"__1 _3\"></span>os. - <span class=\"__1 _38\"> </span>Estimaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>renta <span class=\"__1 _13\"></span>par<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>espacios <span class=\"__1 _13\"></span>vac\u00ed<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>y/o <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>uev<span class=\"__1 _6\"></span>os <span class=\"__1 _7\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e duraci\u00f3n del flujo de<span class=\"__1 _3\"></span> caja. - <span class=\"__1 _38\"> </span>Exit Yield: tasa <span class=\"__1 _6\"></span>de rentabilidad exigida <span class=\"__1 _6\"></span>al final del <span class=\"__1 _6\"></span>peri<span class=\"__1 _3\"></span>odo de <span class=\"__1 _6\"></span>valoraci\u00f3n<span class=\"__1 _3\"></span> por <span class=\"__1 _6\"></span>la venta del <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>o. Al t\u00e9rmino <span class=\"__1 _20\"></span>del period<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>descuento<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>s n<span class=\"__1 _3\"></span>ecesario<span class=\"__1 _3\"></span> det<span class=\"__1 _3\"></span>erminar <span class=\"__1 _20\"></span>un valor<span class=\"__1 _20\"></span> de <span class=\"__1 _3\"></span>salida <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>propiedad.<span class=\"__1 _3\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>ese momento <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>es <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>sible <span class=\"__1 _6\"></span>volver <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>apli<span class=\"__1 _3\"></span>car <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>metodolog\u00eda <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>descuento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>esulta<span class=\"__1 _3\"></span> necesario calcular dich<span class=\"__1 _3\"></span>o valor de venta s<span class=\"__1 _3\"></span>eg\u00fan una rent<span class=\"__1 _3\"></span>abilidad de salida basad<span class=\"__1 _3\"></span>a en la renta que est\u00e1 generando <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>inmueble <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>momento <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>a, <span class=\"__1 _13\"></span>siempre <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>proyecci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>flujo <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja entiende una renta <span class=\"__1 _3\"></span>estabilizad<span class=\"__1 _3\"></span>a que podemos capitali<span class=\"__1 _3\"></span>zar a perpetuidad.<span class=\"__1 _3\"></span> - <span class=\"__1 _38\"> </span>TIR: es <span class=\"__1 _6\"></span>la tasa <span class=\"__1 _6\"></span>de inter\u00e9s o <span class=\"__1 _6\"></span>rentabil<span class=\"__1 _3\"></span>idad que <span class=\"__1 _6\"></span>ofrece una inversi\u00f3n, <span class=\"__1 _6\"></span>el valor de <span class=\"__1 _6\"></span>la tasa de <span class=\"__1 _6\"></span>descuento<span class=\"__1 _3\"></span> que hace que el VAN<span class=\"__1 _3\"></span> sea igual a cer<span class=\"__1 _3\"></span>o, para un pro<span class=\"__1 _3\"></span>yecto de inversi\u00f3n dad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. - <span class=\"__1 _38\"> </span>ERV: Renta d<span class=\"__1 _3\"></span>e mercado del activ<span class=\"__1 _3\"></span>o a fecha de <span class=\"__1 _3\"></span>valoraci\u00f3n.<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">46<span class=\"ls0_1\"> </span></span>El <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variables <span class=\"__1 _6\"></span>clave <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>inmobiliarios <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>ejercicio 2023 <span class=\"ls38\">fu</span>e <span class=\"ls1b\">el</span> sigu<span class=\"__1 _3\"></span>iente: Ejercicio 2023 Renta media bruta actual Exit Yield (1) TIR (1) ERV Oficinas 22,0 \u20ac/m2/mes<span class=\"ff1_1\"> </span>4,8% 7,2% 20,7 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Centros comerciales 11,9 \u20ac/m2/mes<span class=\"ff1_1\"> </span>6,6% 8,7% 11,1 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Otros activos 2,7 \u20ac/m2/mes<span class=\"ff1_1\"> </span>6,3% 8,8% 2,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Residencial 7,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>4,4% 6,0% 9,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>(1) Ponderada <span class=\"__1 _3\"></span>por valor de<span class=\"__1 _3\"></span> los activos En el <span class=\"__1 _6\"></span>caso<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> las <span class=\"__1 _6\"></span>inversion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>inmobiliarias<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de Jezzine Uno, <span class=\"__1 _6\"></span>S.<span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>.U., dadas las caracter\u00edsticas del contrato que incluyen <span class=\"__1 _3\"></span>un peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>do <span class=\"__1 _3\"></span>de obtenci<span class=\"__1 _3\"></span>\u00f3n de r<span class=\"__1 _20\"></span>entas asegurado hasta <span class=\"__1 _20\"></span>el ejercicio 203<span class=\"__1 _3\"></span>7, moment<span class=\"__1 _3\"></span>o en qu<span class=\"__1 _3\"></span>e e<span class=\"__1 _3\"></span>l arrendatario tiene<span class=\"__1 _3\"></span> la opci\u00f3n de recomprar a valor razonable, el m\u00e9todo de valor<span class=\"__1 _3\"></span>aci\u00f3n utilizado ha sido<span class=\"__1 _3\"></span> el de descuento de los flujos de caja. <span class=\"ffc\">El <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>esc<span class=\"__1 _6\"></span>uent<span class=\"__1 _3\"></span>o de flujos de caja (\u201cDFC\u201d) es un m\u00e9tod<span class=\"__1 _3\"></span>o aceptado de </span>forma <span class=\"__1 _13\"></span>general <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>expertos <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>tant<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>desde <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>punto <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>vista <span class=\"__1 _13\"></span>te\u00f3rico <span class=\"__1 _13\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>pr\u00e1ctico<span class=\"__1 _3\"></span>, como <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>mejor <span class=\"__1 _7\"></span>incorpora <span class=\"__1 _13\"></span>al <span class=\"__1 _6\"></span>resultado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>todos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>factores <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>afectan <span class=\"__1 _7\"></span>al valor de un neg<span class=\"__1 _3\"></span>ocio, consideran<span class=\"__1 _3\"></span>do la empresa co<span class=\"__1 _3\"></span>mo un aut\u00e9ntic<span class=\"__1 _3\"></span>o proyecto de inversi<span class=\"__1 _3\"></span>\u00f3n. Esta  metodolog\u00eda  tien<span class=\"__1 _3\"></span>e  en  cuenta  el  resultado  de  la  actividad  operativa  as\u00ed  como  la  pol\u00edtica  de<span class=\"__1 _3\"></span> inversiones y capital <span class=\"__1 _6\"></span>circula<span class=\"__1 _20\"></span>nte <span class=\"__1 _6\"></span>para calcular la <span class=\"__1 _6\"></span>capacid<span class=\"__1 _20\"></span>ad <span class=\"__1 _6\"></span>futura de <span class=\"__1 _6\"></span>generaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de flujos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> caja <span class=\"__1 _6\"></span>de los activos <span class=\"__1 _20\"></span>vinculados al <span class=\"__1 _c\"></span>negocio, <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>son desc<span class=\"__1 _3\"></span>ontados <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>valoraci\u00f3n <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>obtener el <span class=\"__1 _c\"></span>valor a<span class=\"__1 _3\"></span>ctual<span class=\"__1 _3\"></span> del negocio. Para  la  deter<span class=\"__1 _3\"></span>minaci\u00f3n  del<span class=\"__1 _20\"></span> <span class=\"__1 _2c\"> </span>valor  razonabl<span class=\"__1 _3\"></span>e  se  han  c<span class=\"__1 _3\"></span>onsiderado  la  su<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>  de  los  dos <span class=\"__1 _32\"> </span>componentes<span class=\"__1 _20\"></span> siguientes: - <span class=\"__1 _38\"> </span>Flujos <span class=\"__1 _20\"></span>de caja <span class=\"__1 _20\"></span>estimados <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>la duraci\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>contrato <span class=\"__1 _20\"></span>hasta <span class=\"__1 _3\"></span>su <span class=\"__1 _3\"></span>finalizaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>a\u00f1o 203<span class=\"__1 _3\"></span>7: <span class=\"__1 _20\"></span>Para su <span class=\"__1 _2d\"></span>c\u00e1lculo <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>estimado <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>rentas <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _1a\"> </span>pre<span class=\"__1 _3\"></span>v\u00e9 <span class=\"__1 _2d\"></span>obtener, <span class=\"__1 _2d\"></span>incluyend<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>gas<span class=\"__1 _3\"></span>tos repercutibles al arrend<span class=\"__1 _3\"></span>atario seg\u00fan el contra<span class=\"__1 _3\"></span>to (IBI, gastos de comunidad y otras tasas), dedu<span class=\"__1 _3\"></span>ciend<span class=\"__1 _3\"></span>o los <span class=\"__1 _6\"></span>costes operativos <span class=\"__1 _6\"></span>incur<span class=\"__1 _3\"></span>ridos <span class=\"__1 _6\"></span>para la <span class=\"__1 _6\"></span>administraci<span class=\"__1 _20\"></span>\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los inmuebles <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>im<span class=\"__1 _3\"></span>puestos <span class=\"__1 _6\"></span>op<span class=\"__1 _3\"></span>erativos correspondientes. L<span class=\"__1 _3\"></span>os flujos de caja obt<span class=\"__1 _3\"></span>enidos se actu<span class=\"__1 _3\"></span>alizan en funci\u00f3n de<span class=\"__1 _3\"></span> la inflaci\u00f3n esp<span class=\"__1 _3\"></span>erada. - Valo<span class=\"__1 _6\"></span>r de <span class=\"__1 _6\"></span>desinv<span class=\"__1 _3\"></span>ersi\u00f3n: Se <span class=\"__1 _6\"></span>ha estimado <span class=\"__1 _6\"></span>un valor de <span class=\"__1 _6\"></span>salida de <span class=\"__1 _6\"></span>la propiedad <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>fecha de <span class=\"__1 _6\"></span>finalizaci\u00f3n del <span class=\"__1 _6\"></span>periodo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>ento. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>ese <span class=\"__1 _6\"></span>moment<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>posible <span class=\"__1 _6\"></span>volver <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>aplicar<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>metodolog\u00eda <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e descuento de <span class=\"__1 _6\"></span>fluj<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>caja y resulta <span class=\"__1 _6\"></span>necesari<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> calcular dicho valor de <span class=\"__1 _6\"></span>venta seg\u00fan<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>rentabilidad de salida (exit yield) bas<span class=\"__1 _3\"></span>ada en la renta de<span class=\"__1 _3\"></span> mercado q<span class=\"__1 _3\"></span>ue se ha previsto<span class=\"__1 _3\"></span> que podr\u00edan estar generan<span class=\"__1 _3\"></span>do los <span class=\"__1 _13\"></span>inmuebles <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>momento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>puede <span class=\"__1 _13\"></span>capitalizar <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpe<span class=\"__1 _20\"></span>tuidad. <span class=\"__1 _13\"></span>La <span class=\"__1 _13\"></span>renta <span class=\"__1 _13\"></span>de mercado <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2037 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>determinado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>posible <span class=\"__1 _7\"></span>renta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los locales, asumiendo que la misma v<span class=\"__1 _6\"></span>ariar<span class=\"__1 _20\"></span>\u00e1 <span class=\"__1 _6\"></span>anualmen<span class=\"__1 _3\"></span>te hasta el <span class=\"__1 _6\"></span>a\u00f1o 2037 de acuerdo con<span class=\"__1 _6\"></span> las tasas de inflaci\u00f3n <span class=\"__1 _20\"></span>anuales <span class=\"__1 _20\"></span>previstas <span class=\"__1 _c\"></span>a <span class=\"__1 _3\"></span>futuro. <span class=\"__1 _20\"></span>A <span class=\"__1 _20\"></span>efectos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>determinar <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>renta <span class=\"__1 _20\"></span>neta <span class=\"__1 _3\"></span>capitali<span class=\"__1 _3\"></span>zable <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>perpetuidad se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>detra\u00eddo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>total <span class=\"__1 _6\"></span><span class=\"ls1a\">de</span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>gastos <span class=\"__1 _6\"></span>asociados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>previ<span class=\"__1 _3\"></span>sto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>a\u00f1o <span class=\"__1 _6\"></span>2037 <span class=\"__1 _6\"></span>(ya <span class=\"__1 _6\"></span>no repercutibles <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontexto <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>ercado). <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>necesidad <span class=\"__1 _7\"></span>de acometer <span class=\"__1 _6\"></span>inver<span class=\"__1 _3\"></span>siones <span class=\"__1 _6\"></span>men<span class=\"__1 _3\"></span>ores <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>adecuaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>cara <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mercad<span class=\"__1 _3\"></span>o, estimando <span class=\"__1 _2d\"></span>adem\u00e1s <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>cos<span class=\"__1 _3\"></span>tes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>comercializaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _13\"></span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"></span>incurrir\u00edan <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>su <span class=\"__1 _1a\"> </span>venta. <span class=\"__1 _2d\"></span>Al <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _1a\"> </span>de plusval\u00eda as\u00ed obtenid<span class=\"__1 _3\"></span>o se le ha detra\u00eddo<span class=\"__1 _3\"></span> el correspondi<span class=\"__1 _3\"></span>ente efecto imp<span class=\"__1 _3\"></span>ositivo.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">47<span class=\"ls0_1\"> </span></span>Las variables clav<span class=\"__1 _3\"></span>e utilizada<span class=\"__1 _3\"></span>s en la valoraci<span class=\"__1 _3\"></span>\u00f3n anterior son las siguien<span class=\"__1 _3\"></span>tes: -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>rentas <span class=\"__1 _32\"> </span>net<span class=\"__1 _3\"></span>as <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>contrato <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>arrendamient<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>calculados <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha </span></span>explicado anteri<span class=\"__1 _3\"></span>ormente. -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Tasa de descuento:<span class=\"__1 _3\"></span> Se ha utili<span class=\"__1 _3\"></span>zado una tasa<span class=\"__1 _3\"></span> de descu<span class=\"__1 _3\"></span>ento determin<span class=\"__1 _3\"></span>ada a la<span class=\"__1 _3\"></span> fecha de v<span class=\"__1 _3\"></span>aloraci\u00f3n<span class=\"__1 _3\"></span> </span></span>a <span class=\"__1 _6\"></span>partir del <span class=\"__1 _6\"></span>tipo <span class=\"__1 _6\"></span>de inter\u00e9s de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>bonos a <span class=\"__1 _6\"></span>largo plazo <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>una prima <span class=\"__1 _6\"></span>de riesgo <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>repres<span class=\"__1 _3\"></span>enta<span class=\"__1 _3\"></span> el incremento de rentabilid<span class=\"__1 _3\"></span>ad adicional exigible en funci\u00f3n del ri<span class=\"__1 _3\"></span>esgo <span class=\"__1 _6\"></span>inh<span class=\"__1 _3\"></span>erente a su cartera de inmuebles, <span class=\"__1 _1a\"> </span>teniendo<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>consideraci\u00f3n <span class=\"__1 _1a\"> </span>elementos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>tipo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio, <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>liquidez, <span class=\"__1 _1a\"> </span>las caracter\u00edsticas de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s ac<span class=\"__1 _3\"></span>tivos, el volumen d<span class=\"__1 _3\"></span>e inversi<span class=\"__1 _3\"></span>\u00f3n, etc. -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Exit yield: Tasa de rentabilidad exigid<span class=\"__1 _3\"></span>a al finalizar el contrato de arrendami<span class=\"__1 _3\"></span>ento por la venta de<span class=\"__1 _3\"></span> </span></span>los activos. El <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variables <span class=\"__1 _6\"></span>clave <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>inmobiliarios <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>ejercicio 2023 <span class=\"ls38\">fu</span>e <span class=\"ls1b\">el</span> sigu<span class=\"__1 _3\"></span>iente: Ejercicio 2023 Renta media bruta actual Exit Yield TIR ERV Oficinas 26,0 \u20ac/m2/mes<span class=\"ff1_1\"> </span>8,0% 8,4% 20,5 \u20ac/m2/mes<span class=\"ff1_1\"> </span>A <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _20\"></span>se pres<span class=\"__1 _3\"></span>enta <span class=\"__1 _20\"></span>un an<span class=\"__1 _3\"></span>\u00e1lisis <span class=\"__1 _20\"></span>de sensibilid<span class=\"__1 _3\"></span>ad <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>las prin<span class=\"__1 _3\"></span>cipales <span class=\"__1 _20\"></span>variables <span class=\"__1 _20\"></span>que af<span class=\"__1 _3\"></span>ectan a la valoraci\u00f3n a val<span class=\"__1 _3\"></span>or razon<span class=\"__1 _3\"></span>able de las inversiones<span class=\"__1 _3\"></span> inmobiliarias del grupo<span class=\"__1 _3\"></span> Realia Business.<span class=\"__1 _3\"></span><span class=\"ff5\"> </span>El efecto de la variaci\u00f3n en <span class=\"__1 _3\"></span>las tasas de rentabilidad ex<span class=\"__1 _3\"></span>igida (Exit yield), calculadas<span class=\"__1 _20\"></span> c<span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>mo renta sobre el<span class=\"__1 _3\"></span> valor de <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>cado d<span class=\"__1 _3\"></span>e los a<span class=\"__1 _20\"></span>ctivos, en t\u00e9r<span class=\"__1 _3\"></span>minos <span class=\"__1 _3\"></span>\u201cNet A<span class=\"__1 _3\"></span>sset Value<span class=\"__1 _3\"></span>\u201d, en <span class=\"__1 _3\"></span>el a<span class=\"__1 _3\"></span>ctivo cons<span class=\"__1 _3\"></span>olidado y<span class=\"__1 _3\"></span> en la<span class=\"__1 _20\"></span> cuenta de p\u00e9rdidas y ganancias consolidada, con respecto a las inversiones inmobiliarias en explotaci\u00f3n, ser\u00eda el siguiente:<span class=\"__1 _3\"></span><span class=\"ff5 fs5\"> </span>2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (44.794) (33.596) Disminuci\u00f3n de 25 puntos b\u00e1sicos 50.574 37.931 Adicionalmente,<span class=\"__1 _3\"></span> el <span class=\"__1 _6\"></span>an\u00e1li<span class=\"__1 _3\"></span>sis de sensibilidad de una variaci\u00f3n en el 10% <span class=\"__1 _6\"></span>en la ERV (renta de mercado del activo a fecha d<span class=\"__1 _3\"></span>e valoraci\u00f3n), ser\u00eda <span class=\"__1 _3\"></span>el siguiente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de un 10%  115.433  86.575 Disminuci\u00f3n de un 10% (115.554) (86.666)<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">48<span class=\"ls0_1\"> </span></span>Por <span class=\"__1 _20\"></span>\u00faltimo, <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>sensibilidad <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>variaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>cuarto <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>punto <span class=\"__1 _20\"></span>de la<span class=\"__1 _20\"></span> TIR, <span class=\"__1 _c\"></span>ser\u00eda <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>siguien<span class=\"__1 _3\"></span>te: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (26.690) (20.018) Disminuci\u00f3n de 25 puntos b\u00e1sicos 27.710  20.783  Por su<span class=\"__1 _3\"></span> parte, <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el cas<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e las <span class=\"__1 _3\"></span>inversiones <span class=\"__1 _3\"></span>inm<span class=\"__1 _3\"></span>obiliarias de <span class=\"__1 _3\"></span>Jezzin<span class=\"__1 _3\"></span>e Uno, <span class=\"__1 _3\"></span>S.L.U<span class=\"ls14\">.,</span> a<span class=\"__1 _20\"></span> continuaci\u00f3n s<span class=\"__1 _3\"></span>e fa<span class=\"__1 _3\"></span>cilita el an\u00e1lisis de sensibil<span class=\"__1 _3\"></span>idad de las prin<span class=\"__1 _3\"></span>cipales variabl<span class=\"__1 _3\"></span>es que afec<span class=\"__1 _3\"></span>tan a su valoraci<span class=\"__1 _3\"></span>\u00f3n. El  i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pact<span class=\"__1 _3\"></span>o  d<span class=\"__1 _3\"></span>e  un<span class=\"__1 _3\"></span>a <span class=\"__1 _32\"> </span>variaci<span class=\"__1 _3\"></span>\u00f3n  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>un <span class=\"__1 _1a\"> </span>cuarto  d<span class=\"__1 _3\"></span>e  pun<span class=\"__1 _3\"></span>to <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _1a\"> </span>tipo  de<span class=\"__1 _3\"></span>  descuen<span class=\"__1 _20\"></span>to  (TIR) <span class=\"__1 _1a\"> </span>utilizado  p<span class=\"__1 _3\"></span>ara determinar el valor <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctual tanto de <span class=\"__1 _6\"></span>las rentas del contrato, como <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> su <span class=\"__1 _6\"></span>valor<span class=\"__1 _3\"></span> de desinversi\u00f3n, ser\u00eda <span class=\"__1 _6\"></span>el siguiente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (11.298) (8.474) Disminuci\u00f3n de 25 puntos b\u00e1sicos 11.619 8.714 El impacto de una <span class=\"__1 _3\"></span>variaci\u00f3n en las ta<span class=\"__1 _3\"></span>sas de rentabilid<span class=\"__1 _3\"></span>ad exigida (E<span class=\"__1 _3\"></span>xit yield) ser\u00eda el sigu<span class=\"__1 _3\"></span>iente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (4.667) (3.501) Disminuci\u00f3n de 25 puntos b\u00e1sicos 4.969 3.726 Por \u00falti<span class=\"__1 _3\"></span>mo, el <span class=\"__1 _20\"></span>an\u00e1lisis d<span class=\"__1 _3\"></span>e se<span class=\"__1 _3\"></span>nsibilidad<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>una variaci\u00f3n <span class=\"__1 _20\"></span>en el <span class=\"__1 _3\"></span>10% en <span class=\"__1 _20\"></span>la ERV <span class=\"__1 _20\"></span>(renta de <span class=\"__1 _20\"></span>mercado del <span class=\"__1 _3\"></span>acti<span class=\"__1 _3\"></span>vo a fecha de valoraci<span class=\"__1 _3\"></span>\u00f3n), ser\u00eda el siguien<span class=\"__1 _3\"></span>te: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de un 10%  (16.520) (12.390) Disminuci\u00f3n de un 10% 16.520  12.390<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">49<span class=\"ls0_1\"> </span></span>Los movimient<span class=\"__1 _3\"></span>os de la<span class=\"__1 _3\"></span>s div<span class=\"__1 _3\"></span>ersas partidas <span class=\"__1 _3\"></span>de las in<span class=\"__1 _3\"></span>versiones in<span class=\"__1 _3\"></span>mobiliarias habid<span class=\"__1 _3\"></span>as en <span class=\"__1 _3\"></span>los ejercici<span class=\"__1 _3\"></span>os 202<span class=\"__1 _3\"></span>4 y 2023 han sido l<span class=\"__1 _3\"></span>os siguientes: Saldo 31.12.22 2.122.854 <span class=\"ls0_1\"> </span>Entradas 17.778  Salidas, bajas o reducciones (24) Variaci\u00f3n valor razonable (49.037) Diferencias de conversi\u00f3n (120) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos (123) Saldo 31.12.23 2.091.328 <span class=\"ls0_1\"> </span>Entradas 1.404  Salidas, bajas o reducciones (26) Variaci\u00f3n valor razonable 640 <span class=\"ls0_1\"> </span>Diferencias de conversi\u00f3n 95 <span class=\"ls0_1\"> </span>Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (2.089.556) Saldo 31.12.24 3.885 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _6\"></span><span class=\"ffc\">2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>destaca <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>reclasifi<span class=\"__1 _3\"></span>caci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>\u201dActi<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrientes <span class=\"__1 _7\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>v<span class=\"__1 _3\"></span>enta\u201d <span class=\"__1 _7\"></span>de </span>2.089.556 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>euros  corresp<span class=\"__1 _3\"></span>ondiente <span class=\"__1 _1a\"> </span>al  sald<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>aportado  en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>mes <span class=\"__1 _1a\"> </span>de  may<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>2024  por <span class=\"__1 _1a\"> </span>el segmento de actividad<span class=\"__1 _3\"></span> de In<span class=\"__1 _3\"></span>mobiliaria (nota 5). En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>2024, <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>aumento <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonab<span class=\"__1 _3\"></span>le <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>versiones <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>mobiliarias <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>supuesto <span class=\"__1 _13\"></span>el registro <span class=\"__1 _6\"></span>de un <span class=\"__1 _6\"></span>ingreso <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de 6<span class=\"__1 _6\"></span>4<span class=\"__1 _3\"></span>0 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>provenientes <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _6\"></span>GGU <span class=\"__1 _6\"></span>(G<span class=\"__1 _3\"></span>eorgia). <span class=\"__1 _6\"></span>Por<span class=\"__1 _20\"></span> su parte, en <span class=\"__1 _20\"></span>el ejercicio 2<span class=\"__1 _3\"></span>023 la d<span class=\"__1 _3\"></span>isminuci\u00f3n d<span class=\"__1 _3\"></span>el val<span class=\"__1 _3\"></span>or raz<span class=\"__1 _3\"></span>onable de las <span class=\"__1 _3\"></span>inversi<span class=\"__1 _3\"></span>ones inmobiliarias <span class=\"__1 _20\"></span>supuso el registro de una p\u00e9rdida por importe<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>49.0<span class=\"__1 _3\"></span>37 miles de euros el cu\u00e1l ten\u00eda su origen principalment<span class=\"__1 _20\"></span>e en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>au<span class=\"__1 _3\"></span>mento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>\u201cexit<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>yield\u201d <span class=\"__1 _6\"></span>y,<span class=\"__1 _6\"></span><span class=\"ff1_1\"> <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>alg<span class=\"__1 _3\"></span>unos <span class=\"__1 _7\"></span>casos, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>mercado<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en </span>al<span class=\"ls0_1\">gunas  zonas  ge<span class=\"__1 _3\"></span>ogr\u00e1ficas  en  las  que<span class=\"__1 _3\"></span>  se  han<span class=\"__1 _3\"></span>  producido  increment<span class=\"__1 _3\"></span>o  de  tasa<span class=\"__1 _3\"></span>s  de  disponibilidad <span class=\"__1 _32\"> </span>y </span>decremento  de  rentas,  entre  otros  factor<span class=\"__1 _3\"></span>es.  <span class=\"ls3a\">El</span>  importe  correspondiente  a  la  variaci\u00f3n  del  valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Inmobiliaria <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la totalidad <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>202<span class=\"__1 _3\"></span>3 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>registrados <span class=\"__1 _6\"></span>hast<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>la fecha de p<span class=\"__1 _3\"></span>erfeccionamient<span class=\"__1 _3\"></span>o de la escisi<span class=\"__1 _3\"></span>\u00f3n (nota <span class=\"__1 _3\"></span>2) por un i<span class=\"__1 _3\"></span>mporte negati<span class=\"__1 _3\"></span>vo de 4<span class=\"__1 _3\"></span>9.037 miles<span class=\"__1 _3\"></span> de eur<span class=\"__1 _3\"></span>os y positivo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>3.758 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _7\"></span>respectivamente, <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>incluyen <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>Resultado <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio procedente de operaci<span class=\"__1 _3\"></span>ones interrumpidas neto de i<span class=\"__1 _3\"></span>mpuestos, com<span class=\"__1 _3\"></span>o consecuencia<span class=\"__1 _3\"></span> de la reclasificaci\u00f3n<span class=\"__1 _3\"></span> del segmento In<span class=\"__1 _3\"></span>mobiliario a acti<span class=\"__1 _3\"></span>vidades interru<span class=\"__1 _3\"></span>mpidas (nota 5 y27 <span class=\"ls17\">).</span> Como <span class=\"__1 _7\"></span>\u201cEntradas\u201d <span class=\"__1 _7\"></span>significat<span class=\"__1 _3\"></span>ivas <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio<span class=\"ff1_1\"> <span class=\"__1 _7\"></span>2023 <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>estacaba <span class=\"__1 _7\"></span><span class=\"ls28\">la<span class=\"__1 _6\"></span></span> <span class=\"__1 _6\"></span>activaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>construcciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>curso </span>destinadas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>viviendas <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>alquiler <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>Realia <span class=\"__1 _7\"></span>Business, <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>9.383 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de euros. Las entradas y salidas<span class=\"__1 _20\"></span> que han supuesto un movimi<span class=\"__1 _3\"></span>ento de tesor<span class=\"__1 _3\"></span>er\u00eda se regi<span class=\"__1 _3\"></span>stran en el es<span class=\"__1 _3\"></span>tado de fluj<span class=\"__1 _3\"></span>os de <span class=\"__1 _2d\"></span>efectivo <span class=\"__1 _2d\"></span>adjunto <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"> </span>\u201cPagos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"> </span>inversiones\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _1a\"> </span>\u201cCobr<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"></span>desinversiones\u201d <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>oviliz<span class=\"__1 _3\"></span>ado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>siones inmobiliarias\u201d,<span class=\"__1 _3\"></span> respe<span class=\"__1 _3\"></span>ctivamente.<span class=\"ff1_1\"> </span>Tanto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exist<span class=\"__1 _3\"></span>en <span class=\"__1 _13\"></span>comprom<span class=\"__1 _3\"></span>isos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adquisici\u00f3n <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> inversiones inmobiliar<span class=\"__1 _3\"></span>ias  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">50<span class=\"ls0_1\"> </span></span>10.<span class=\"ff9\"> <span class=\"__1 _39\"> </span></span>ARRENDAMIENTOS a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Arrendamientos<span class=\"__1 _3\"></span> en los que el G<span class=\"__1 _3\"></span>rupo act\u00faa co<span class=\"__1 _3\"></span>mo arrenda<span class=\"__1 _3\"></span>tario </span></span>En  su <span class=\"__1 _2c\"> </span>posici\u00f3n  de  arrendatario,  el  Grupo  tiene  suscritos  contratos  de  arrendamiento  de  activos<span class=\"__1 _3\"></span> subyacentes <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>diferente <span class=\"__1 _38\"> </span>\u00edndole, <span class=\"__1 _38\"> </span>principalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _14\"> </span>maquinaria <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>actividad <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>Construc<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _14\"> </span>e instalaciones <span class=\"__1 _c\"></span>t\u00e9cnicas <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>construcciones <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>uso <span class=\"__1 _c\"></span>propio <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>todas <span class=\"__1 _c\"></span>las <span class=\"__1 _20\"></span>actividades <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>desarrolla.<span class=\"__1 _3\"></span> Entre <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>celebrados <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>a\u00f1os <span class=\"__1 _20\"></span>anteriores <span class=\"__1 _20\"></span>destacan <span class=\"__1 _20\"></span>los d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>los edi<span class=\"__1 _3\"></span>ficios <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>Servicios <span class=\"__1 _20\"></span>Centrales del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o, <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>lado, <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>contrato <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>arrendamient<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>edificio <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>oficinas <span class=\"__1 _7\"></span>ubicado <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>Las <span class=\"__1 _13\"></span>Tablas (Madrid) <span class=\"__1 _6\"></span>con vigencia <span class=\"__1 _6\"></span>desde <span class=\"__1 _6\"></span>el 23 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>noviembre de<span class=\"__1 _6\"></span> 2012 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>18 <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>ampliab<span class=\"__1 _3\"></span>le <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>opci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _20\"></span>o FCC en dos periodos<span class=\"__1 _3\"></span> de cinco a\u00f1os cada<span class=\"__1 _3\"></span> uno, con una renta ac<span class=\"__1 _3\"></span>tualizable anu<span class=\"__1 _3\"></span>almente seg\u00fan I<span class=\"__1 _20\"></span>P<span class=\"__1 _6\"></span>C.  Por otro lad<span class=\"__1 _20\"></span>o, el contrat<span class=\"__1 _3\"></span>o firmado <span class=\"__1 _3\"></span>en el <span class=\"__1 _20\"></span>eje<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>cicio 2<span class=\"__1 _3\"></span>011 p<span class=\"__1 _3\"></span>or los edi<span class=\"__1 _3\"></span>ficios situad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>en Fed<span class=\"__1 _3\"></span>erico Salm\u00f3n <span class=\"__1 _3\"></span>13,<span class=\"__1 _3\"></span> Madrid <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Balmes <span class=\"__1 _c\"></span>36, <span class=\"__1 _20\"></span>Barcelona, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>periodo <span class=\"__1 _c\"></span>m\u00ednimo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>alquiler <span class=\"__1 _20\"></span>comprometido <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>30 <span class=\"__1 _20\"></span>a\u00f1os, <span class=\"__1 _20\"></span>ampliable<span class=\"__1 _3\"></span> a o<span class=\"__1 _6\"></span>pci<span class=\"__1 _3\"></span>\u00f3n del <span class=\"__1 _6\"></span>Grupo en <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>os periodos <span class=\"__1 _6\"></span>de 5 <span class=\"__1 _6\"></span>a\u00f1os cada <span class=\"__1 _6\"></span>uno con una <span class=\"__1 _6\"></span>renta actualizable anualmente seg\u00fan IPC<span class=\"ls14\">. </span>Los <span class=\"__1 _20\"></span>citados edifici<span class=\"__1 _3\"></span>os fueron <span class=\"__1 _20\"></span>transferidos a <span class=\"__1 _20\"></span>sus act<span class=\"__1 _3\"></span>uales p<span class=\"__1 _3\"></span>ropietarios <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>edian<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>contrato d<span class=\"__1 _3\"></span>e vent<span class=\"__1 _3\"></span>a y arrend<span class=\"__1 _3\"></span>amiento p<span class=\"__1 _3\"></span>osterior.<span class=\"__1 _3\"></span> Los pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pietari<span class=\"__1 _3\"></span>os, a <span class=\"__1 _20\"></span>su vez, <span class=\"__1 _3\"></span>han conc<span class=\"__1 _3\"></span>edido una<span class=\"__1 _3\"></span> opci\u00f3n <span class=\"__1 _20\"></span>de compra a<span class=\"__1 _3\"></span> Foment<span class=\"__1 _20\"></span>o de Construcciones<span class=\"__1 _3\"></span> y Contra<span class=\"__1 _3\"></span>tas, S.A., \u00fanica<span class=\"__1 _3\"></span>mente ejerci<span class=\"__1 _20\"></span>table al final del peri<span class=\"__1 _3\"></span>odo de alquiler, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _3\"></span>el valor razonable o el imp<span class=\"__1 _3\"></span>orte de la vent<span class=\"__1 _3\"></span>a actualizado por<span class=\"__1 _3\"></span> el IPC si \u00e9ste fuera<span class=\"__1 _3\"></span> superior. En general, l<span class=\"__1 _3\"></span>os arrenda<span class=\"__1 _3\"></span>mientos suscrit<span class=\"__1 _3\"></span>os por el<span class=\"__1 _3\"></span> Grupo no inclu<span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>en pag<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> variables<span class=\"__1 _3\"></span>, \u00fanicamente <span class=\"__1 _3\"></span>existen<span class=\"__1 _3\"></span> en <span class=\"__1 _1a\"> </span>determinad<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>ratos <span class=\"__1 _2d\"> </span>cl\u00e1usulas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>actualizaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>renta <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>funci\u00f3n <span class=\"__1 _2d\"> </span>principalmente <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>la inflaci\u00f3n.  Los  ci<span class=\"__1 _3\"></span>tados  contratos<span class=\"__1 _3\"></span>  presentan  en <span class=\"__1 _1a\"> </span>algunos  casos  restricciones  de <span class=\"__1 _32\"> </span>uso,  siendo  las<span class=\"__1 _3\"></span>  m\u00e1s<span class=\"__1 _3\"></span> habituales las <span class=\"__1 _3\"></span>que li<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>itan <span class=\"__1 _20\"></span>el uso de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>activos subyace<span class=\"__1 _3\"></span>ntes a z<span class=\"__1 _3\"></span>onas ge<span class=\"__1 _3\"></span>ogr\u00e1ficas o <span class=\"__1 _20\"></span>a su uso co<span class=\"__1 _3\"></span>mo oficina<span class=\"__1 _20\"></span> o l<span class=\"__1 _3\"></span>ocal para<span class=\"__1 _20\"></span> uso <span class=\"__1 _3\"></span>productiv<span class=\"__1 _3\"></span>o. <span class=\"__1 _3\"></span>Los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>arrendamiento n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>incluyen cl\u00e1usul<span class=\"__1 _20\"></span>as de <span class=\"__1 _3\"></span>garant\u00eda <span class=\"__1 _20\"></span>del val<span class=\"__1 _3\"></span>or residual significativ<span class=\"__1 _3\"></span>as. El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>determina <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>duraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>estimand<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>plazo <span class=\"__1 _7\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>entidad <span class=\"__1 _6\"></span>estima que seguir\u00e1 utilizan<span class=\"__1 _3\"></span>do el activo subyacente atend<span class=\"__1 _3\"></span>iendo a sus circunstancias parti<span class=\"__1 _20\"></span>culares, de forma que se contemplan las pr<span class=\"__1 _3\"></span>\u00f3rrogas qu<span class=\"__1 _3\"></span>e razonablem<span class=\"__1 _3\"></span>ente se espera q<span class=\"__1 _3\"></span>ue se vayan a ejerci<span class=\"__1 _3\"></span>tar. El <span class=\"__1 _13\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rte<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>libros <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"></span>derech<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>asciende <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>439.007 <span class=\"__1 _13\"></span>miles <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _2d\"></span>de diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024 <span class=\"__1 _6\"></span>(417.081 <span class=\"__1 _6\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>di<span class=\"__1 _3\"></span>ciembre <span class=\"__1 _6\"></span>de 20<span class=\"__1 _6\"></span><span class=\"ls9\">23</span>).<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>continu<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>detalla<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> valor en <span class=\"__1 _6\"></span>libros,<span class=\"__1 _3\"></span> las <span class=\"__1 _6\"></span>adiciones y amortizaciones practicadas durante <span class=\"__1 _6\"></span>los ejercicios 2024 y <span class=\"__1 _6\"></span>2023 por <span class=\"__1 _6\"></span>clase<span class=\"__1 _20\"></span> de activo subyac<span class=\"__1 _3\"></span>ente:  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">51<span class=\"ls0_1\"> </span></span>Coste Amortizaci\u00f3n acumulada Deterioro Valor neto Entradas Dotaci\u00f3n amortizaci\u00f3n 2024<span class=\"ls0_1\"> </span>Terrenos y construcciones 484.013 <span class=\"ls0_1\"> </span>(170.869) (5.080) 308.064 <span class=\"ls0_1\"> </span>38.687 <span class=\"ls0_1\"> </span>(41.522) Terrenos y bienes naturales 51.669  (12.527) (5.080) 34.062 <span class=\"ls0_1\"> </span>8.630  (3.226) Construcciones de uso propio 432.344  (158.342)                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>274.002 <span class=\"ls0_1\"> </span>30.057  (38.296) Instalaciones t\u00e9cnicas y otro inmovilizado material 210.694 <span class=\"ls0_1\"> </span>(79.384) (367) 130.943 <span class=\"ls0_1\"> </span>49.529 <span class=\"ls0_1\"> </span>(29.249) Instalaciones t\u00e9cnicas 1.037  (552)                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>485 <span class=\"ls0_1\"> </span>                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(101) Maquinaria y elementos de          <span class=\"ls0_1\">transporte </span>180.018  (63.279) (367) 116.372 <span class=\"ls0_1\"> </span>43.612  (25.332) Resto inmovilizado material 29.639  (15.553)                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>14.086 <span class=\"ls0_1\"> </span>5.917  (3.816) 694.707 <span class=\"ls0_1\"> </span>(250.253) (5.447) 439.007 <span class=\"ls0_1\"> </span>88.216 <span class=\"ls0_1\"> </span>(70.771) Coste Amortizaci\u00f3n acumulada Deterioro Valor neto Entradas Dotaci\u00f3n amortizaci\u00f3n 2023<span class=\"ls0_1\"> </span>Terrenos y construcciones 470.840 <span class=\"ls0_1\"> </span>(143.724) (3.925) 323.192 <span class=\"ls0_1\"> </span>63.027 <span class=\"ls0_1\"> </span>(41.541) Terrenos y bienes naturales 42.089  (10.620) (3.925) 27.545 <span class=\"ls0_1\"> </span>3.639  (4.088) Construcciones de uso propio 428.751  (133.104)                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>295.647 <span class=\"ls0_1\"> </span>59.388  (37.453) Instalaciones t\u00e9cnicas y otro inmovilizado material 178.374 <span class=\"ls0_1\"> </span>(84.135) (350) 93.889 <span class=\"ls0_1\"> </span>42.563 <span class=\"ls0_1\"> </span>(34.811) Instalaciones t\u00e9cnicas 18.759  (3.905)                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>14.854 <span class=\"ls0_1\"> </span>15.496  (2.508) Maquinaria y elementos de          <span class=\"ls0_1\">transporte </span>132.528  (65.258) (350) 66.920 <span class=\"ls0_1\"> </span>25.529  (28.415) Resto inmovilizado material 27.087  (14.972)                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>12.115 <span class=\"ls0_1\"> </span>1.538  (3.888) 649.214 <span class=\"ls0_1\"> </span>(227.859) (4.275) 417.081 <span class=\"ls0_1\"> </span>105.590 <span class=\"ls0_1\"> </span>(76.352) El <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>pasivos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>reconocidos <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _6\"></span>asciende <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>468.831 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> diciembre de <span class=\"__1 _6\"></span>2024 (434.850 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023), <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>cuales 86.800<span class=\"fc5\"> </span>m<span class=\"__1 _6\"></span>iles de euros <span class=\"__1 _2d\"></span>(76.478 <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>31 <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>2023) <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"></span>clasifican <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"> </span>corrientes <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>balance <span class=\"__1 _2d\"></span>consolidado adjunto, <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>ser <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>vencimiento <span class=\"__1 _2c\"> </span>dentro <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _2c\"> </span>pr\u00f3ximos <span class=\"__1 _14\"> </span>doce <span class=\"__1 _2c\"> </span>meses <span class=\"__1 _2c\"> </span>(nota <span class=\"__1 _38\"> </span><span class=\"ls9\">20</span>). <span class=\"__1 _2c\"> </span>Los <span class=\"__1 _14\"> </span>pasivos <span class=\"__1 _14\"> </span>por arrendamientos <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>gene<span class=\"__1 _3\"></span>rado <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>cargo <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>intere<span class=\"__1 _3\"></span>ses <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>14.551 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de 2024 (13.303 mil<span class=\"__1 _3\"></span>es de euros a 31 de<span class=\"__1 _3\"></span> diciembre d<span class=\"__1 _3\"></span>e 2022).  La <span class=\"__1 _2c\"> </span>variaci\u00f3n  respecto  al <span class=\"__1 _2c\"> </span>ejercicio  2023 <span class=\"__1 _2c\"> </span>es <span class=\"__1 _2c\"> </span>debida  por <span class=\"__1 _2c\"> </span>una <span class=\"__1 _2c\"> </span>parte <span class=\"__1 _2c\"> </span>al <span class=\"__1 _2c\"> </span>aumento  de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>deudas  por arrendamientos baj<span class=\"__1 _3\"></span>o NIIF 16 como consecuencia del perfecciona<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o de la adquisici\u00f3n por parte de Servicios Medio Ambiental<span class=\"__1 _3\"></span>es del negocio de la filial de Urbaser <span class=\"__1 _6\"></span>en el Reino Unido (nota 4) por import<span class=\"__1 _3\"></span>e de<span class=\"ls0_1\"> <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>8.<span class=\"__1 _3\"></span>992 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>dismi<span class=\"__1 _3\"></span>nuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>pasivos </span>financieros objeto de la <span class=\"__1 _6\"></span>escisi\u00f3n parcial financiera<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>las actividades de Cementos e <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mobiliaria, cuyo importe a <span class=\"ls19\">31</span> <span class=\"ls1a\">de</span> diciembre d<span class=\"__1 _3\"></span>e 2023 fue de 23.3<span class=\"__1 _3\"></span>65 miles de eur<span class=\"__1 _3\"></span>os (nota 2).  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">52<span class=\"ls0_1\"> </span></span>Los <span class=\"__1 _6\"></span>pagos <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>arrendamientos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>realizados <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>ascienden <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>93.484 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>(93.<span class=\"__1 _3\"></span>799 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2023) <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>registran dentro <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los ep\u00edgrafes <span class=\"__1 _6\"></span>\u201cCobros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>(pagos<span class=\"__1 _3\"></span>) <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>instrument<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pasi<span class=\"__1 _3\"></span>vo <span class=\"__1 _6\"></span>financiero<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>\u201cPagos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>intereses\u201d <span class=\"__1 _6\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>estado de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>efectiv<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>conso<span class=\"__1 _3\"></span>lidado <span class=\"__1 _6\"></span>adjunto. El <span class=\"__1 _6\"></span>detalle <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>contractuales de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>pasivos no corrientes por arr<span class=\"__1 _3\"></span>endamientos existente <span class=\"__1 _3\"></span>a 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 se muestr<span class=\"__1 _3\"></span>a a continuaci<span class=\"__1 _3\"></span>\u00f3n: 2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030   y siguientes Total Pasivos por arrendamientos no corrientes 64.954  51.848  46.653  37.788  226.899  428.142 <span class=\"ls0_1\"> </span>Determinados<span class=\"__1 _3\"></span> contrat<span class=\"__1 _3\"></span>os se<span class=\"__1 _3\"></span> excluyen<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>aplicaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la cit<span class=\"__1 _3\"></span>ada N<span class=\"__1 _3\"></span>IIF <span class=\"__1 _3\"></span>16, princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _20\"></span>ya sea p<span class=\"__1 _3\"></span>orque<span class=\"__1 _3\"></span> se trata de activos de escaso valor o <span class=\"__1 _6\"></span>debid<span class=\"__1 _3\"></span>o a que <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> duraci\u00f3n es inferior a <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os doce meses (<span class=\"__1 _6\"></span>nota 3.g) <span class=\"ls1e\">y </span>se registra como gasto dentro del e<span class=\"__1 _6\"></span>p\u00edg<span class=\"__1 _3\"></span>rafe \u201cOtros resultados de explotaci\u00f3n\u201d de la cuenta de <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>\u00e9rdidas y ganancias cons<span class=\"__1 _3\"></span>olidada adjunta, siend<span class=\"__1 _3\"></span>o su importe d<span class=\"__1 _20\"></span>urante <span class=\"__1 _6\"></span>los ej<span class=\"__1 _3\"></span>ercicios 2024<span class=\"__1 _3\"></span> y 2023 los siguiente<span class=\"__1 _3\"></span>s: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos de escaso valor 8.453  10.100  Arrendamientos plazo inferior a 12      <span class=\"ls0_1\">meses </span>55.576  46.797  64.029 <span class=\"ls0_1\"> </span>56.897 <span class=\"ls0_1\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Arrendamientos en<span class=\"__1 _3\"></span> los que el Grup<span class=\"__1 _3\"></span>o act\u00faa como<span class=\"__1 _3\"></span> arrendad<span class=\"__1 _3\"></span>or </span></span>La <span class=\"__1 _3\"></span>totalidad <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _20\"></span>de arr<span class=\"__1 _20\"></span>endamiento <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>el Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>act\u00faa <span class=\"__1 _20\"></span>como <span class=\"__1 _3\"></span>arrendad<span class=\"__1 _3\"></span>or <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>clasifican como <span class=\"__1 _38\"> </span>operativ<span class=\"__1 _3\"></span>os, <span class=\"__1 _38\"> </span>puest<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>no <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>transfi<span class=\"__1 _3\"></span>eren <span class=\"__1 _38\"> </span>sustancia<span class=\"__1 _3\"></span>lmente <span class=\"__1 _14\"> </span>to<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>riesgos <span class=\"__1 _14\"> </span>y <span class=\"__1 _38\"> </span>beneficios<span class=\"__1 _3\"></span> inherentes a la pr<span class=\"__1 _3\"></span>opiedad del acti<span class=\"__1 _3\"></span>vo. Como <span class=\"__1 _6\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la escisi\u00f3n <span class=\"__1 _6\"></span>parcial financiera <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Inmocem<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>(nota<span class=\"__1 _20\"></span> 2), <span class=\"__1 _6\"></span>una <span class=\"__1 _7\"></span>parte <span class=\"__1 _6\"></span>muy <span class=\"__1 _6\"></span>significativa <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>arrendamientos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>actua<span class=\"__1 _3\"></span>ba <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>arrendador, aquellos<span class=\"ff5\"> <span class=\"__1 _7\"></span></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _6\"></span>realizaban <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Inmobiliaria <span class=\"__1 _7\"></span>ya <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>st\u00e1n <span class=\"__1 _7\"></span>vigentes <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>jercicio<span class=\"__1 _3\"></span> 2024. <span class=\"__1 _3\"></span>De <span class=\"__1 _20\"></span>tal forma<span class=\"__1 _3\"></span> q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>ing<span class=\"__1 _3\"></span>resos d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>arrendamient<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>la activid<span class=\"__1 _3\"></span>ad In<span class=\"__1 _20\"></span>mo<span class=\"__1 _6\"></span>biliar<span class=\"__1 _3\"></span>ia <span class=\"__1 _3\"></span><span class=\"ls1a\">no<span class=\"ls0_1\"> <span class=\"ls1d\">se</span> <span class=\"__1 _3\"></span>inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span>como<span class=\"__1 _3\"></span> </span></span>ingresos <span class=\"__1 _20\"></span>de explo<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>cuenta <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>resultados c<span class=\"__1 _3\"></span>onsolidada <span class=\"__1 _20\"></span>adjunta <span class=\"__1 _20\"></span>si no <span class=\"__1 _20\"></span>que s<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>incluyen dentr<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>del<span class=\"__1 _3\"></span> ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _13\"></span>procedent<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>operaciones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>interrumpid<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>puest<span class=\"__1 _3\"></span>os\u201d<span class=\"ff1_1\"> <span class=\"__1 _13\"></span>por </span>importe de 117.<span class=\"__1 _3\"></span>241 miles de euros (n<span class=\"__1 _3\"></span>ota 5).  Los <span class=\"__1 _38\"> </span>bienes <span class=\"__1 _38\"> </span>arrendad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _38\"> </span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>actividad <span class=\"__1 _14\"> </span>Inmobiliaria <span class=\"__1 _38\"> </span>al <span class=\"__1 _38\"> </span>cierre<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>del <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>2023 <span class=\"__1 _38\"> </span>se <span class=\"__1 _14\"> </span>registraban principalmente <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _32\"> </span>Inversiones <span class=\"__1 _1a\"> </span>inmobiliarias <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>balance <span class=\"__1 _1a\"> </span>consolidado <span class=\"__1 _1a\"> </span>adjunto.  Su <span class=\"__1 _1a\"> </span>valor contable y tipol<span class=\"__1 _3\"></span>og\u00eda se mue<span class=\"__1 _3\"></span>stra a continuaci\u00f3n:  2023<span class=\"ls0_1\"> </span>Oficinas y locales comerciales 1.426.337 Entidades bancarias 586.241 Residencial 75.600 Parcelas y otras inversiones inmobiliari<span class=\"__1 _3\"></span>as<span class=\"__1 _6\"></span> 3.150 2.091.328<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">53<span class=\"ls0_1\"> </span></span>A <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Inmobiliaria ten\u00eda <span class=\"__1 _6\"></span>contratado <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>los arrendatarios <span class=\"__1 _6\"></span>cuotas de arrendamiento <span class=\"__1 _6\"></span>m\u00ednimas <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>9<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>4.750 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>euros <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>grupo <span class=\"__1 _7\"></span>Realia <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>Jezzine <span class=\"__1 _6\"></span>Uno, S.L.U., <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>actuales <span class=\"__1 _2d\"> </span>contratos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"> </span>vigor, <span class=\"__1 _1a\"> </span>sin <span class=\"__1 _1a\"> </span>tener <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _1a\"> </span>repercusi\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>gastos<span class=\"__1 _20\"></span> comunes, <span class=\"__1 _20\"></span>incrementos <span class=\"__1 _c\"></span>futuros <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>IPC, <span class=\"__1 _20\"></span>ni <span class=\"__1 _20\"></span>actualizaciones <span class=\"__1 _20\"></span>futuras <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>rentas <span class=\"__1 _20\"></span>pactadas <span class=\"__1 _20\"></span>contractualmente<span class=\"ls33\">, </span>con los siguientes <span class=\"__1 _3\"></span>vencimientos: 2023<span class=\"ls0_1\"> </span>Menos de un a\u00f1o 111.665  Entre dos y cinco a\u00f1os 323.028  M\u00e1s de cinco a\u00f1os 490.057  924.750 <span class=\"ls0_1\"> </span>Adicionalmente, <span class=\"__1 _20\"></span>el Grupo <span class=\"__1 _3\"></span>alquil<span class=\"__1 _3\"></span>a elemen<span class=\"__1 _3\"></span>tos d<span class=\"__1 _3\"></span>e inm<span class=\"__1 _3\"></span>ovilizado <span class=\"__1 _3\"></span>material, <span class=\"__1 _20\"></span>principalmente <span class=\"__1 _3\"></span>maquinaria <span class=\"__1 _20\"></span>en el \u00c1rea de C<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nstruc<span class=\"__1 _3\"></span>ci\u00f3n cu<span class=\"__1 _3\"></span>yo valor<span class=\"__1 _3\"></span> contable <span class=\"__1 _3\"></span>no es<span class=\"__1 _3\"></span> signifi<span class=\"__1 _3\"></span>cativo. Los <span class=\"__1 _20\"></span>citados arrendamient<span class=\"__1 _3\"></span>os han sup<span class=\"__1 _3\"></span>uesto<span class=\"__1 _3\"></span> el <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>ingr<span class=\"__1 _3\"></span>esos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>explotaci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _7\"></span>972 <span class=\"__1 _13\"></span>mile<span class=\"ls1d\">s <span class=\"__1 _13\"></span></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>eur<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _7\"></span>de 2024 (1.454 miles d<span class=\"__1 _3\"></span>e euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 2023). 11.<span class=\"ff9\"> <span class=\"__1 _39\"> </span></span>ACUERDOS DE CONCESI\u00d3N<span class=\"__1 _3\"></span> DE SERVICIOS Esta <span class=\"__1 _1a\"> </span>nota<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>presen<span class=\"__1 _3\"></span>ta <span class=\"__1 _1a\"> </span>una <span class=\"__1 _2d\"></span>visi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>conjunto <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"> </span>inversiones <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"> </span>mantiene <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"> </span>negocios concesionales que <span class=\"__1 _3\"></span>se encuentran<span class=\"__1 _3\"></span> reconocidos en<span class=\"__1 _3\"></span> diversos ep\u00edgrafes d<span class=\"__1 _20\"></span>el activo del balance c<span class=\"__1 _3\"></span>onsolidado adjunto. En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuadro <span class=\"__1 _13\"></span>sigu<span class=\"__1 _3\"></span>iente <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>expone<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>dichos <span class=\"__1 _13\"></span>activ<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>tienen <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> acuerdos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>servicios <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>est\u00e1n <span class=\"__1 _6\"></span>comprend<span class=\"__1 _3\"></span>idas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ep\u00edgraf<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>intang<span class=\"__1 _3\"></span>ibles,<span class=\"__1 _3\"></span> activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>no <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>e <span class=\"__1 _2d\"></span>inversiones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>em<span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esas <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>contabilizan <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _14\"> </span>(tanto <span class=\"__1 _14\"> </span>negocios <span class=\"__1 _2c\"> </span>conjuntos <span class=\"__1 _14\"> </span>como <span class=\"__1 _14\"> </span>sociedades <span class=\"__1 _2c\"> </span>asociadas), <span class=\"__1 _14\"> </span>del <span class=\"__1 _14\"> </span>balance consolidado adjunt<span class=\"__1 _3\"></span>o a 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 y <span class=\"__1 _3\"></span>20<span class=\"ls19\">23</span>. Inmovilizado intangible (nota 7) Activos financieros (nota <span class=\"ls5\">14</span>) Negocios conjuntos concesionarias Empresas asociadas concesionarias Total inversi\u00f3n 2024<span class=\"ls0_1\"> </span>Servicios del agua 1.989.908  233.030  12.064  39.339  2.274.341  Medio Ambiente 790.650  545.150  4.463  12.813  1.353.076  Infraestructuras de transporte y otros 478.129  189.573   9.604 76.036  753.342  TOTAL 3.258.687 <span class=\"ls0_1\"> </span>967.753 <span class=\"ls0_1\"> </span>26.131<span class=\"ls0_1\">  </span>128.188<span class=\"ls0_1\">  </span>4.380.759<span class=\"ls0_1\">  </span>Amortizaci\u00f3n (1.598.666)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(1.598.666) Deterioros (47.149)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(47.149) 1.612.872 <span class=\"ls0_1\"> </span>967.753 <span class=\"ls0_1\"> </span>26.131<span class=\"ls0_1\">  </span>128.188<span class=\"ls0_1\">  </span>2.734.944<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Servicios del agua 1.997.281  247.303  17.343  38.026  2.299.953  Medio Ambiente 558.823  211.652  6.833  10.457  787.765  Infraestructuras de transporte y otros 512.617  149.610  10.434  38.840  711.501  TOTAL 3.068.721 <span class=\"ls0_1\"> </span>608.565 <span class=\"ls0_1\"> </span>34.610 <span class=\"ls0_1\"> </span>87.323 <span class=\"ls0_1\"> </span>3.799.219 <span class=\"ls0_1\"> </span>Amortizaci\u00f3n (1.478.640)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(1.478.640) Deterioros (46.920)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(46.920) 1.543.161 <span class=\"ls0_1\"> </span>608.565 <span class=\"ls0_1\"> </span>34.610 <span class=\"ls0_1\"> </span>87.323 <span class=\"ls0_1\"> </span>2.273.659<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">54<span class=\"ls0_1\"> </span></span>La <span class=\"__1 _6\"></span>principal<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>entr<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mbos <span class=\"__1 _6\"></span>ej<span class=\"__1 _3\"></span>ercicios en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>l\u00edne<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de \u201cMedio <span class=\"__1 _6\"></span>Ambien<span class=\"__1 _20\"></span>te\u201d <span class=\"__1 _6\"></span>atiende principalmente a <span class=\"__1 _6\"></span>la adquisici\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>e de <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _6\"></span>Medio Ambientales <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>negocio de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>filial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de Urbaser <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>Rein<span class=\"__1 _3\"></span>o Unido <span class=\"__1 _14\"> </span>(nota <span class=\"__1 _14\"> </span>4). <span class=\"__1 _14\"> </span>Como <span class=\"__1 _14\"> </span>consecuencia <span class=\"__1 _14\"> </span>directa, <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>inmovilizado <span class=\"__1 _14\"> </span>intangible <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>activos <span class=\"__1 _14\"> </span>financieros aumentan en 13<span class=\"__1 _3\"></span>7.633 y 330.665 <span class=\"__1 _3\"></span>miles de euros<span class=\"__1 _3\"></span> respectivamente. A <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>facilita u<span class=\"__1 _20\"></span>n detalle <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>principales <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ncesi<span class=\"__1 _3\"></span>ones <span class=\"__1 _3\"></span>incluidas <span class=\"__1 _c\"></span>en las <span class=\"__1 _20\"></span>categor\u00edas <span class=\"__1 _20\"></span>anteriores detallando sus prin<span class=\"__1 _3\"></span>cipales caracter\u00ed<span class=\"__1 _3\"></span>sticas:  <span class=\"__1 _50\"> </span> <span class=\"__1 _51\"> </span><span class=\"ls3\">55</span> Valor neto contable a 31 de diciembre de 2024 Inmovilizado intangible   <span class=\"ls0_1\">Activos </span>financieros Entidad concedente Mecanismo de cobro Servicios de agua 756.476 <span class=\"ls0_1\"> </span>233.030 <span class=\"ls0_1\"> </span>Caltanisetta (Italia) 75.047   -  Consorzio Ambito Territoriale Ottimale Usuario en funci\u00f3n del consumo Contratos en Colombia 72.542   -  Diversos ayuntamientos Usuario en funci\u00f3n del consumo Jerez de la Frontera (C\u00e1diz, Espa\u00f1a) 56.369   -  Ayuntamiento de Jerez de la Frontera Usuario en funci\u00f3n del consumo Desaladora de Jeddah (Arabia Saud\u00ed)  31.898   -  General Authority of Civil Aviation (Arabi<span class=\"__1 _3\"></span>a Saud\u00ed)<span class=\"__1 _6\"></span> Usuario en funci\u00f3n del consumo Lleida (Lleida, Espa\u00f1a) 27.629   -  Ayuntamiento de Lleida Usuario en funci\u00f3n del consumo Acueducto Realito (M\u00e9xico) 24.160  54.310  Comisi\u00f3n Estatal del Agua Modelo mixto Llucmajor (Islas Baleares, Espa\u00f1a) 21.862   - Ayuntamiento de Llucmajor Usuario en funci\u00f3n del consumo Santander (Cantabria, Espa\u00f1a) 21.655   -  Ayuntamiento de Santander Usuario en funci\u00f3n del consumo Badajoz (Badajoz, Espa\u00f1a) 20.990   -  Ayuntamiento de Badajoz Usuario en funci\u00f3n del consumo Oviedo (Asturias, Espa\u00f1a) 17.823   -  Ayuntamiento de Oviedo Usuario en funci\u00f3n del consumo Contratos en \u00cele de France (Francia) 17.412   -  Varios ayuntamientos de la regi\u00f3n \u00eele de France Usuario en funci\u00f3n del consumo Adeje (Tenerife, Espa\u00f1a) 8.154   -  Ayuntamiento de Adeje Usuario en funci\u00f3n del consumo Vigo (Pontevedra, Espa\u00f1a) 7.126   -  Ayuntamiento de Vigo Usuario en funci\u00f3n del consumo Desaladora de Mostaganem (Argelia)  -  145.784  Algerian Energie Company S.p.a. Metros c\u00fabicos con m\u00ednimo garantizado Desaladora de Guaymas (M\u00e9xico)  -  27.234  Comisi\u00f3n Estatal del Agua Metros c\u00fabicos con m\u00ednimo garantizado     <span class=\"ls0_1\">Resto contratos </span>353.809  5.702  Infraestructuras de transporte y otros 292.377 <span class=\"ls0_1\"> </span>189.573 <span class=\"ls0_1\"> </span>     <span class=\"ls0_1\">T\u00fanel sumergido de Coatzacoalcos (M\u00e9xico) </span>202.450   - Gobierno del Estado de Veracruz Peaje directo pagado por el usuario      <span class=\"ls0_1\">Autov\u00eda Conquense (Espa\u00f1a) </span>22.865   - Ministerio de Fomento Peaje en sombra      <span class=\"ls0_1\">Sociedad Concesionaria Tranvia de Murcia (Espa\u00f1a) </span>67.062  156.912  Ayuntamiento de Murcia Importe fijo m\u00e1s importe pagado por el usuario      <span class=\"ls0_1\">Tranvia de Parla (Espa\u00f1a) </span>31.586  Ayuntamiento de Parla Importe fijo m\u00e1s importe pagado por el usuario      <span class=\"ls0_1\">FCC Concesiones Arag\u00f3n (Espa\u00f1a) </span>1.075  Gobierno de Arag\u00f3n Importe fijo Medio Ambiente  564.019 <span class=\"ls0_1\"> </span>545.150 <span class=\"ls0_1\"> </span>Planta de Loeches (Alcal\u00e1 de Henares, Espa\u00f1<span class=\"__1 _3\"></span>a)<span class=\"__1 _6\"></span> 124.098   - Mancomunidad del Este Seg\u00fan toneladas tratadas      <span class=\"ls0_1\">Planta de Buckinghamshire (Reino Unido) </span>123.840  9.296  Buckinghamshire County Council Variable por tonelada con m\u00ednimo garantizado      <span class=\"ls0_1\">Planta de Mercia (Reino Unido) </span>85.015  96.722  Herefordshire and Worcestershire County Council Variable por tonelada con m\u00ednimo garantizado      <span class=\"ls0_1\">Planta de Gloucestershire </span>52.325  235.982  Gloucestershire County Council Variable por tonelada con m\u00ednimo garantizado      <span class=\"ls0_1\">Planta de Campello (Alicante, Espa\u00f1a) </span>40.053   - Consorcio Plan Zonal XV de la Comunidad Valenciana Seg\u00fan toneladas tratadas      <span class=\"ls0_1\">Planta CTR Valladolid (Castilla y Le\u00f3n, Espa\u00f1a) </span>28.714   - Ayuntamiento de Valladolid Seg\u00fan toneladas tratadas      <span class=\"ls0_1\">Planta Edimburgo (Reino Unido) </span>20.049  88.234  City of Edinburgh and Midlothian Council Variable por tonelada con m\u00ednimo garantizado Planta RE3 (Reino Unido)   <span class=\"ls0_1\">- </span>27.264  Councils de Reading, Bracknell Forest y Workin<span class=\"__1 _3\"></span>gham<span class=\"__1 _6\"></span> Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a Planta Gipuzkoa II    <span class=\"ls0_1\">- </span>26.242  Consorcio de Residuos de Gipuzkoa Variable por tonelada con m\u00ednimo garantizado Planta de Manises (Valencia, Espa\u00f1a)   <span class=\"ls0_1\">- </span>17.112  Entidad Metropolitana para el Tratamiento de Residuos Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a Planta de Wrexham I (Reino Unido)   <span class=\"ls0_1\">- </span>16.787  Wrexham County Borough Council Importe fijo m\u00e1s importe variable por tonelada Planta de Wrexham II (Reino Unido)   <span class=\"ls0_1\">- </span>14.156  Wrexham County Borough Council Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a      <span class=\"ls0_1\">Resto contratos </span>89.925  13.355  Total Grupo FCC 1.612.872 <span class=\"ls0_1\"> </span>967.753 <span class=\"ls0_1\"> </span> <span class=\"__1 _50\"> </span> <span class=\"__1 _51\"> </span><span class=\"ls3\">56</span> Valor neto contable a 31 de diciembre de 2023 Inmovilizado   intangible   <span class=\"ls0_1\">Activos </span>financieros Entidad concedente Mecanismo de cobro Servicios de agua 827.682 <span class=\"ls0_1\"> </span>247.303 <span class=\"ls0_1\"> </span>Contratos en Colombia 103.013                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Diversos ayuntamientos Usuario en funci\u00f3n del consumo Caltanisetta (Italia) 64.453                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Consorzio Ambito Territoriale Ottimale Usuario en funci\u00f3n del consumo Jerez de la Frontera (C\u00e1diz, Espa\u00f1a) 60.623                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ayuntamiento de Jerez de la Frontera Usuario en funci\u00f3n del consumo Desaladora de Jeddah (Arabia Saud\u00ed)  33.937                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>General Authority of Civil Aviation (Arabi<span class=\"__1 _3\"></span>a Saud\u00ed)<span class=\"__1 _6\"></span> Usuario en funci\u00f3n del consumo Acueducto Realito (M\u00e9xico) 29.647  65.766  Comisi\u00f3n Estatal del Agua Modelo mixto Lleida (Lleida, Espa\u00f1a) 28.681                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ayuntamiento de Lleida Usuario en funci\u00f3n del consumo Santander (Cantabria, Espa\u00f1a) 25.120                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ayuntamiento de Santander Usuario en funci\u00f3n del consumo Llucmajor (Islas Baleares, Espa\u00f1a) 23.105                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ayuntamiento de Llucmajor Usuario en funci\u00f3n del consumo Badajoz (Badajoz, Espa\u00f1a) 22.052                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ayuntamiento de Badajoz Usuario en funci\u00f3n del consumo Contratos en \u00cele de France (Francia) 20.055                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Varios ayuntamientos de la regi\u00f3n \u00eele de France Usuario en funci\u00f3n del consumo Oviedo (Asturias, Espa\u00f1a) 18.539                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ayuntamiento de Oviedo Usuario en funci\u00f3n del consumo Adeje (Tenerife, Espa\u00f1a) 14.626                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ayuntamiento de Adeje Usuario en funci\u00f3n del consumo Vigo (Pontevedra, Espa\u00f1a) 14.251                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ayuntamiento de Vigo Usuario en funci\u00f3n del consumo Desaladora de Mostaganem (Argelia)                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>142.575  Algerian Energie Company S.p.a. Metros c\u00fabicos con m\u00ednimo garantizado Desaladora de Guaymas (M\u00e9xico)                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>31.762  Comisi\u00f3n Estatal del Agua Metros c\u00fabicos con m\u00ednimo garantizado    <span class=\"ls0_1\"> Resto contratos </span>369.579  7.200  Infraestructuras de transporte y otros 339.543 <span class=\"ls0_1\"> </span>149.609 <span class=\"ls0_1\"> </span>     <span class=\"ls0_1\">T\u00fanel sumergido de Coatzacoalcos (M\u00e9xico) </span>236.485                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Gobierno del Estado de Veracruz Peaje directo pagado por el usuario   <span class=\"ls0_1\">   Autov\u00eda Conquense (Espa\u00f1a) </span>33.240                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Ministerio de Fomento Peaje en sombra      <span class=\"ls0_1\">Sociedad Concesionaria Tranvia de Murcia (Espa\u00f1a) </span>69.818  149.609  Ayuntamiento de Murcia Importe fijo m\u00e1s importe pagado por el usuario Medio Ambiente  375.937 <span class=\"ls0_1\"> </span>211.652 <span class=\"ls0_1\"> </span>     <span class=\"ls0_1\">Planta de Buckinghamshire (Reino Unido) </span>126.764  8.960  Buckinghamshire County Council Variable por tonelada con m\u00ednimo garantizado     <span class=\"ls0_1\"> Planta de Loeches (Alcal\u00e1 de Henare<span class=\"__1 _3\"></span>s, Espa\u00f1a)<span class=\"__1 _6\"></span> </span>105.662                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Mancomunidad del Este Seg\u00fan toneladas tratadas      <span class=\"ls0_1\">Planta de Campello (Alicante, Espa\u00f1a) </span>45.072                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Consorcio Plan Zonal XV de la Comunidad Valenciana Seg\u00fan toneladas tratadas     <span class=\"ls0_1\"> Planta de Granada (Granada, Espa\u00f1a) </span>28.047                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Diputaci\u00f3n provincial de Granada Seg\u00fan toneladas tratadas      <span class=\"ls0_1\">Planta Edimburgo (Reino Unido) </span>20.118  86.838  City of Edinburgh and Midlothian Council Variable por tonelada con m\u00ednimo garantizado      <span class=\"ls0_1\">Planta reciclaje Houston (Estados Unid<span class=\"__1 _3\"></span>os) </span>17.165                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>City of Houston Seg\u00fan toneladas tratadas     <span class=\"ls0_1\"> Planta Gipuzkoa II  </span>                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>27.506  Consorcio de Residuos de Gipuzkoa Variable por tonelada con m\u00ednimo garantizado     <span class=\"ls0_1\"> Planta RE3 (Reino Unido) </span>                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>26.403  Councils de Reading, Bracknell Forest y Workin<span class=\"__1 _3\"></span>gham<span class=\"__1 _6\"></span> Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a      <span class=\"ls0_1\">Planta de Manises (Valencia, Espa\u00f1a) </span>                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>17.262  Entidad Metropolitana para el Tratamiento de Residuos Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a     <span class=\"ls0_1\"> Planta de Wrexham I (Reino Unido) </span>                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>16.388  Wrexham County Borough Council Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a     <span class=\"ls0_1\"> Planta de Wrexham II (Reino Unido) </span>                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>14.692  Wrexham County Borough Council Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a      <span class=\"ls0_1\">Resto contratos </span>33.109  13.604  Total Grupo FCC 1.543.161 <span class=\"ls0_1\"> </span>608.565 <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">57<span class=\"ls0_1\"> </span></span>La ac<span class=\"__1 _3\"></span>tividad <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>servicios <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>agua <span class=\"__1 _20\"></span>se caracteriza<span class=\"__1 _20\"></span> por <span class=\"__1 _3\"></span>tener <span class=\"__1 _20\"></span>un n\u00famer<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>muy <span class=\"__1 _3\"></span>elevado <span class=\"__1 _20\"></span>de contrat<span class=\"__1 _3\"></span>os, <span class=\"__1 _3\"></span>siendo<span class=\"__1 _3\"></span> los <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>significati<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>detallan <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>cuadro <span class=\"__1 _13\"></span>an<span class=\"__1 _3\"></span>terior. <span class=\"__1 _7\"></span>Los <span class=\"__1 _13\"></span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _7\"></span>tienen <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>mo <span class=\"__1 _7\"></span>actividad principal <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>ciclo <span class=\"__1 _1a\"> </span>integral <span class=\"__1 _13\"></span>del <span class=\"__1 _1a\"> </span>agua <span class=\"__1 _1a\"> </span>desde <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>captaci\u00f3n, <span class=\"__1 _2d\"> </span>transporte, <span class=\"__1 _1a\"> </span>tratamient<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>dist<span class=\"__1 _3\"></span>ribuci\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> centros <span class=\"__1 _1a\"> </span>urbanos <span class=\"__1 _1a\"> </span>mediante <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>utilizaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>redes <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>distribuci\u00f3n <span class=\"__1 _1a\"> </span>e <span class=\"__1 _1a\"> </span>instalaciones <span class=\"__1 _1a\"> </span>complejas <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> tratamiento <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _1a\"> </span>agua <span class=\"__1 _1a\"> </span>para<span class=\"__1 _20\"></span> <span class=\"__1 _32\"> </span>su <span class=\"__1 _1a\"> </span>potabiliz<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _1a\"> </span>hasta<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>captaci\u00f3n <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>depuraci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>aguas <span class=\"__1 _1a\"> </span>residuales.<span class=\"__1 _3\"></span> Comprende <span class=\"__1 _18\"> </span>tanto <span class=\"__1 _18\"> </span>la <span class=\"__1 _18\"> </span>construcci\u00f3n <span class=\"__1 _38\"> </span>como <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>m<span class=\"__1 _6\"></span>ante<span class=\"__1 _3\"></span>nimiento <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>redes <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>agua <span class=\"__1 _18\"> </span>y <span class=\"__1 _33\"> </span>alcantarillado<span class=\"__1 _3\"></span>, desaladoras, <span class=\"__1 _3\"></span>potabilizador<span class=\"__1 _3\"></span>as y depu<span class=\"__1 _3\"></span>radoras. <span class=\"__1 _3\"></span>General<span class=\"__1 _3\"></span>mente, la fac<span class=\"__1 _20\"></span>turaci\u00f3n se re<span class=\"__1 _3\"></span>aliza en <span class=\"__1 _3\"></span>funci\u00f3n del <span class=\"__1 _3\"></span>uso del <span class=\"__1 _c\"></span>serv<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>cio <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>parte <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>abonados, <span class=\"__1 _3\"></span>por <span class=\"__1 _c\"></span>lo <span class=\"__1 _20\"></span>que, <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>mayor\u00eda <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>casos, <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>flujos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>caja <span class=\"__1 _20\"></span>dependen<span class=\"__1 _3\"></span> del <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nsu<span class=\"__1 _20\"></span>mo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>agua <span class=\"__1 _7\"></span>que, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>general, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>muestra <span class=\"__1 _7\"></span>constante <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>lo <span class=\"__1 _13\"></span>largo<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>tiempo. <span class=\"__1 _7\"></span>No <span class=\"__1 _13\"></span>obstan<span class=\"__1 _3\"></span>te, <span class=\"__1 _7\"></span>los contratos <span class=\"__1 _20\"></span>suelen <span class=\"__1 _c\"></span>incorporar <span class=\"__1 _c\"></span>cl\u00e1usulas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>revisi\u00f3n <span class=\"__1 _c\"></span>peri\u00f3dicas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>tarifa <span class=\"__1 _20\"></span>para <span class=\"__1 _c\"></span>asegurar <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>recuperabilidad de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>inversi\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>realizada <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>concesionario,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>fijan <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>tarifas <span class=\"__1 _2d\"></span>futuras <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>funci\u00f3n <span class=\"__1 _13\"></span>del consumo <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>periodos <span class=\"__1 _2d\"> </span>anteriores <span class=\"__1 _2d\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>otras <span class=\"__1 _2d\"> </span>v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>les <span class=\"__1 _2d\"></span>como <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>inflaci\u00f3n. <span class=\"__1 _2d\"> </span>Para <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>realizaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>sus actividades, las <span class=\"__1 _6\"></span>concesi<span class=\"__1 _3\"></span>onarias construyen o <span class=\"__1 _6\"></span>reciben el derecho <span class=\"__1 _6\"></span>de uso<span class=\"__1 _6\"></span> sobre <span class=\"__1 _6\"></span>las redes de <span class=\"__1 _6\"></span>distribuci<span class=\"__1 _3\"></span>\u00f3n y <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>alcantarillado, <span class=\"__1 _2c\"> </span>as\u00ed <span class=\"__1 _14\"> </span>como <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>instalaciones<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>complejas <span class=\"__1 _2c\"> </span>necesarias <span class=\"__1 _14\"> </span>para <span class=\"__1 _2c\"> </span>la <span class=\"__1 _14\"> </span>potabilizaci\u00f3n <span class=\"__1 _2c\"> </span>y depuraci\u00f3n. Los per\u00edodos concesi<span class=\"__1 _3\"></span>onales de este tipo de concesiones oscilan entre diferentes<span class=\"__1 _3\"></span> periodos, alcanzando <span class=\"__1 _20\"></span>hasta <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>m\u00e1ximo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>75 <span class=\"__1 _3\"></span>a\u00f1os <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>instalacio<span class=\"__1 _3\"></span>nes <span class=\"__1 _20\"></span>revierten <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>entidad <span class=\"__1 _20\"></span>concedente <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>t\u00e9rmino del periodo de con<span class=\"__1 _3\"></span>cesi\u00f3n, sin recib<span class=\"__1 _3\"></span>ir compensaci<span class=\"__1 _3\"></span>\u00f3n alguna.  En <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>may<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _6\"></span>consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>integraci\u00f3n global, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>import<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cobr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>depend<span class=\"__1 _3\"></span>e del <span class=\"__1 _6\"></span>uso <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>realiza <span class=\"__1 _6\"></span>del servicio, <span class=\"__1 _6\"></span>siendo <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>tan<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>importe v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>le, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>conc<span class=\"__1 _3\"></span>esionario <span class=\"__1 _6\"></span>quien<span class=\"__1 _3\"></span> soporta <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>riesgo  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>demanda <span class=\"__1 _1a\"> </span>por  l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>se  r<span class=\"__1 _20\"></span>egistr<span class=\"__1 _6\"></span>an <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>activos <span class=\"__1 _1a\"> </span>intangibles. <span class=\"__1 _1a\"> </span>Si <span class=\"__1 _32\"> </span>bien <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>casos excepcionales, prin<span class=\"__1 _3\"></span>cipalmen<span class=\"__1 _3\"></span>te en el caso de las planta<span class=\"__1 _3\"></span>s de desalaci\u00f3n, el cobr<span class=\"__1 _3\"></span>o se recibe en funci\u00f3n d<span class=\"__1 _3\"></span>e los <span class=\"__1 _6\"></span>metros <span class=\"__1 _6\"></span>c\u00fabicos <span class=\"__1 _7\"></span>efectivamente <span class=\"__1 _6\"></span>desalados, <span class=\"__1 _6\"></span>garanti<span class=\"__1 _3\"></span>zando <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>concedente <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>nivel<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>m\u00ednimo <span class=\"__1 _6\"></span>asegurado independiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>v<span class=\"__1 _3\"></span>olumen, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>tales<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>garantizados <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>cl<span class=\"__1 _3\"></span>asifican <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>activos financieros al cubrir<span class=\"__1 _3\"></span> estos el valor razonab<span class=\"__1 _3\"></span>le de los s<span class=\"__1 _3\"></span>ervicios de const<span class=\"__1 _3\"></span>rucci\u00f3n. Dentro de <span class=\"__1 _6\"></span>la actividad <span class=\"__1 _6\"></span>de \u201c<span class=\"ff1_1\">Medio <span class=\"__1 _6\"></span>Ambient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>y <span class=\"ffc\">Otros\u201d, se <span class=\"__1 _6\"></span>incluyen principalmente contratos <span class=\"__1 _6\"></span>relativ<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> </span></span>la <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nstruc<span class=\"__1 _3\"></span>ci\u00f3n, <span class=\"__1 _7\"></span>explotaci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>mant<span class=\"__1 _3\"></span>enimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>stalaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>trata<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>residuos, <span class=\"__1 _7\"></span>tanto <span class=\"__1 _7\"></span>en Espa\u00f1a <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>Reino <span class=\"__1 _2d\"></span>Unido <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>Estados <span class=\"__1 _2d\"> </span>Unidos. <span class=\"__1 _2d\"> </span>Los <span class=\"__1 _1a\"> </span>contratos <span class=\"__1 _2d\"></span>incorporan <span class=\"__1 _2d\"></span>cl\u00e1usulas <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>revisi\u00f3n <span class=\"__1 _1a\"> </span>de<span class=\"__1 _20\"></span> precios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>diversas <span class=\"__1 _13\"></span>variables, <span class=\"__1 _13\"></span>tales <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>inflaci\u00f3n, <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>costes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>energ\u00eda <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"> </span>los <span class=\"__1 _13\"></span>costes salariales.  Para  la <span class=\"__1 _1a\"> </span>clasificaci\u00f3n  de  las <span class=\"__1 _32\"> </span>concesi<span class=\"__1 _3\"></span>ones  como  ac<span class=\"__1 _3\"></span>tivos  intangib<span class=\"__1 _3\"></span>les  o  fin<span class=\"__1 _3\"></span>ancieros,  se  ha<span class=\"__1 _3\"></span>n analizado <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>contratos<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>ara <span class=\"__1 _20\"></span>determinar q<span class=\"__1 _3\"></span>u\u00e9 part<span class=\"__1 _20\"></span>e del <span class=\"__1 _20\"></span>contrato sop<span class=\"__1 _3\"></span>orta <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _20\"></span>de demand<span class=\"__1 _3\"></span>a. Aq<span class=\"__1 _3\"></span>uellos<span class=\"__1 _3\"></span> contratos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fact<span class=\"__1 _3\"></span>uraci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>det<span class=\"__1 _3\"></span>ermina <span class=\"__1 _13\"></span>\u00fanicament<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>fun<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>bro <span class=\"__1 _13\"></span>fijo <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>n <span class=\"__1 _13\"></span>importe<span class=\"__1 _3\"></span> variable <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>funci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las t<span class=\"__1 _3\"></span>oneladas <span class=\"__1 _20\"></span>tratadas, <span class=\"__1 _20\"></span>dado <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>\u00faltimo <span class=\"__1 _3\"></span>es <span class=\"__1 _20\"></span>residual <span class=\"__1 _20\"></span>y e<span class=\"__1 _3\"></span>l <span class=\"__1 _20\"></span>coste d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>los s<span class=\"__1 _20\"></span>erv<span class=\"__1 _6\"></span>ici<span class=\"__1 _3\"></span>os de <span class=\"__1 _13\"></span>constru<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>cubre <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ustancialmente <span class=\"__1 _7\"></span>mediante <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>cobro <span class=\"__1 _13\"></span>fijo, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>totalidad <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>concesi\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>ha considerado <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>activo <span class=\"__1 _6\"></span>financiero, <span class=\"__1 _7\"></span>salvo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>plantas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Buckinghamshire, <span class=\"__1 _7\"></span>Edimburgo<span class=\"ls3b\">, </span>Gloucestershire <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Mercia <span class=\"__1 _7\"></span>(en <span class=\"__1 _6\"></span>Reino <span class=\"__1 _7\"></span>Unido), <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>componente <span class=\"__1 _7\"></span>intangible <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>significativo <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>por tanto se registran c<span class=\"__1 _3\"></span>omo modelo<span class=\"__1 _3\"></span>s mixtos<span class=\"ls14\">. </span> La <span class=\"__1 _35\"> </span>actividad <span class=\"__1 _18\"> </span>\u201c<span class=\"__1 _6\"></span>Infraestruc<span class=\"__1 _20\"></span>turas <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>transporte <span class=\"__1 _33\"> </span>y <span class=\"__1 _33\"> </span>Otros\u201d <span class=\"__1 _35\"> </span>incluye <span class=\"__1 _33\"> </span>por <span class=\"__1 _35\"> </span>una <span class=\"__1 _33\"> </span>parte, <span class=\"__1 _35\"> </span>las <span class=\"__1 _33\"> </span>concesiones pertenecientes <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>actividad <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>autopistas <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>t\u00faneles<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>tienen<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ida<span class=\"__1 _20\"></span>d <span class=\"__1 _13\"></span>principal <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>gesti\u00f3n,<span class=\"__1 _3\"></span> promoci\u00f3n, <span class=\"__1 _13\"></span>desarr<span class=\"__1 _3\"></span>ollo <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>xplotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>infra<span class=\"__1 _3\"></span>estructuras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>transporte <span class=\"__1 _13\"></span>terre<span class=\"__1 _3\"></span>stre, <span class=\"__1 _13\"></span>fund<span class=\"__1 _3\"></span>amentalmente<span class=\"__1 _3\"></span> autopistas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>t\u00faneles <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>peaje. <span class=\"__1 _2d\"> </span>Comprende <span class=\"__1 _2d\"> </span>tanto <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>construcci\u00f3n <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>posterior <span class=\"__1 _2d\"></span>conservaci\u00f3n <span class=\"__1 _13\"></span>y mantenimiento <span class=\"__1 _3\"></span>de las <span class=\"__1 _20\"></span>citadas infraestructuras <span class=\"__1 _3\"></span>a l<span class=\"__1 _3\"></span>o larg<span class=\"__1 _3\"></span>o de un <span class=\"__1 _3\"></span>dilatado <span class=\"__1 _3\"></span>periodo <span class=\"__1 _3\"></span>concesional qu<span class=\"__1 _3\"></span>e pued<span class=\"__1 _20\"></span>e oscilar en <span class=\"__1 _3\"></span>un amplio<span class=\"__1 _3\"></span> abanic<span class=\"__1 _3\"></span>o desde l<span class=\"__1 _3\"></span>os 25 <span class=\"__1 _3\"></span>a los <span class=\"__1 _20\"></span>7<span class=\"__1 _6\"></span>5 <span class=\"__1 _20\"></span>a\u00f1os. La facturaci\u00f3n <span class=\"__1 _3\"></span>suele <span class=\"__1 _3\"></span>realizarse <span class=\"__1 _3\"></span>en funci\u00f3n <span class=\"__1 _3\"></span>de la<span class=\"__1 _20\"></span> intensidad del <span class=\"__1 _6\"></span>tr\u00e1fico <span class=\"__1 _6\"></span>tanto mediante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cobr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>peaje <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los veh\u00edculos <span class=\"__1 _6\"></span>directa<span class=\"__1 _3\"></span>mente, <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _6\"></span>mediant<span class=\"__1 _20\"></span>e el <span class=\"__1 _6\"></span>peaje <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sombra, <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>son variables <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la citada <span class=\"__1 _6\"></span>intensidad <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> tr\u00e1fico, observ\u00e1n<span class=\"__1 _3\"></span>dose generalment<span class=\"__1 _3\"></span>e una tendencia<span class=\"__1 _3\"></span> creciente<span class=\"__1 _3\"></span> conforme a<span class=\"__1 _3\"></span>vanza el period<span class=\"__1 _3\"></span>o concesional,<span class=\"__1 _20\"></span> motivo <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>cual, <span class=\"__1 _32\"> </span>al <span class=\"__1 _1a\"> </span>soportar <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>concesionari<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>riesgo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>demanda, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>registran <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>activos<span class=\"__1 _3\"></span> intangibles. <span class=\"__1 _2f\"> </span>Los <span class=\"__1 _2e\"> </span>contratos <span class=\"__1 _2e\"> </span>general<span class=\"__1 _3\"></span>mente <span class=\"__1 _2f\"> </span>comprenden <span class=\"__1 _2e\"> </span>tanto <span class=\"__1 _2f\"> </span>la <span class=\"__1 _2e\"> </span>construcci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2e\"> </span>o <span class=\"__1 _2f\"> </span>mejora <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _3\"></span>a infraestructura <span class=\"__1 _3\"></span>sobre <span class=\"__1 _20\"></span>la que el <span class=\"__1 _20\"></span>concesionario recib<span class=\"__1 _20\"></span>e un <span class=\"__1 _3\"></span>derecho de <span class=\"__1 _20\"></span>uso, como <span class=\"__1 _20\"></span>la prestaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>servicios<span class=\"__1 _20\"></span> de mant<span class=\"__1 _3\"></span>enimiento, <span class=\"__1 _20\"></span>revirtiendo <span class=\"__1 _3\"></span>la in<span class=\"__1 _3\"></span>fraestructura <span class=\"__1 _20\"></span>al final <span class=\"__1 _20\"></span>de la <span class=\"__1 _3\"></span>vida <span class=\"__1 _3\"></span>\u00fatil <span class=\"__1 _20\"></span>al conceden<span class=\"__1 _3\"></span>te, generalmen<span class=\"__1 _3\"></span>te si<span class=\"__1 _20\"></span>n<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">58<span class=\"ls0_1\"> </span></span>recibir <span class=\"__1 _2c\"> </span>compensaci\u00f3n. <span class=\"__1 _2c\"> </span>En <span class=\"__1 _2c\"> </span>determinados  casos, <span class=\"__1 _14\"> </span>existen  mecanismos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>com<span class=\"__1 _3\"></span>pensaci\u00f3n, <span class=\"__1 _2c\"> </span>como <span class=\"__1 _2c\"> </span>por ejemplo un alargamien<span class=\"__1 _3\"></span>to del periodo concesional<span class=\"__1 _3\"></span> o un aumento del precio del peaje,<span class=\"__1 _3\"></span> de tal forma que se <span class=\"__1 _1a\"> </span>asegure <span class=\"__1 _1a\"> </span>un<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>m\u00ednimo <span class=\"__1 _1a\"> </span>r<span class=\"__1 _3\"></span>etorno <span class=\"__1 _1a\"> </span>al <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>nc<span class=\"__1 _3\"></span>esionario.<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Por <span class=\"__1 _1a\"> </span>otra <span class=\"__1 _1a\"> </span>par<span class=\"__1 _3\"></span>te, <span class=\"__1 _1a\"> </span>incluye <span class=\"__1 _1a\"> </span>adem\u00e1s <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>explotaci\u00f3n <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> tranv\u00edas u<span class=\"__1 _3\"></span>rbanos y <span class=\"__1 _20\"></span>otros sistemas <span class=\"__1 _3\"></span>de tran<span class=\"__1 _3\"></span>sporte <span class=\"__1 _3\"></span>urbanos <span class=\"__1 _20\"></span>en los que<span class=\"__1 _3\"></span> el <span class=\"__1 _3\"></span>cobro <span class=\"__1 _3\"></span>se re<span class=\"__1 _3\"></span>cibe ya <span class=\"__1 _3\"></span>sea, <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ediant<span class=\"__1 _20\"></span>e el <span class=\"__1 _6\"></span>cobro <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>importes <span class=\"__1 _6\"></span>fijos <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>determinables <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>tomar <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>forma <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>subvenci\u00f3n <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>canon <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>que<span class=\"__1 _3\"></span> suelen <span class=\"__1 _6\"></span>incorporar <span class=\"__1 _6\"></span>cl\u00e1usulas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>equilibrio <span class=\"__1 _6\"></span>financiero <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>asegurar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>recuperaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>inversi\u00f3n <span class=\"__1 _6\"></span>por parte del concesionari<span class=\"__1 _3\"></span>o; o bien, en algu<span class=\"__1 _3\"></span>nos contratos <span class=\"__1 _3\"></span>se reciben importe<span class=\"__1 _3\"></span>s directament<span class=\"__1 _3\"></span>e de los viajeros<span class=\"__1 _3\"></span> mediante el cobr<span class=\"__1 _3\"></span>o del billete <span class=\"__1 _3\"></span>o por la explotaci\u00f3n d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os soportes pu<span class=\"__1 _3\"></span>blicitarios<span class=\"ls14\">. </span><span class=\"ff5\"> </span>Asimismo, <span class=\"__1 _20\"></span>hay <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>indicar <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>concesionarias <span class=\"__1 _20\"></span>participadas <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _c\"></span>Grupo est\u00e1n <span class=\"__1 _c\"></span>obligadas, de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>concesionales, <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>adquirir <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>construir <span class=\"__1 _13\"></span>du<span class=\"__1 _3\"></span>rante <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>periodo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>concesi\u00f3n<span class=\"__1 _3\"></span> elementos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _7\"></span>afectos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>imp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rte <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>87.425 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span> 2024 (336.510 <span class=\"__1 _3\"></span>miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de <span class=\"__1 _3\"></span>20<span class=\"ls9\">23</span>) (nota 7.a<span class=\"__1 _3\"></span>). Por  \u00faltimo,  cabe  mencion<span class=\"__1 _3\"></span>ar  que  durante  el  ejercicio  2024  se  ha  procedido  a  reesti<span class=\"__1 _3\"></span>mar  el  valor<span class=\"__1 _3\"></span> recuperable <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>principales <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncesionales. <span class=\"__1 _7\"></span>Como <span class=\"__1 _13\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>an<span class=\"__1 _3\"></span>\u00e1lisis <span class=\"__1 _7\"></span>realizado <span class=\"__1 _13\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ha puesto de manifiesto la n<span class=\"__1 _3\"></span>ecesidad de registra<span class=\"__1 _3\"></span>r deterioros. Adici<span class=\"__1 _3\"></span>onalmente, una par<span class=\"__1 _3\"></span>te importante de la<span class=\"__1 _20\"></span> cartera de activos conc<span class=\"__1 _3\"></span>esionales se corresponde c<span class=\"__1 _3\"></span>on contratos no sujet<span class=\"__1 _3\"></span>os a riesgo de demanda, lo que<span class=\"__1 _3\"></span> reduce notable<span class=\"__1 _3\"></span>mente el riesg<span class=\"__1 _3\"></span>o de deterioro. 12.<span class=\"ff9\"> <span class=\"__1 _39\"> </span></span>INVERSIONES CONTABIL<span class=\"__1 _3\"></span>IZADAS APLICANDO<span class=\"__1 _3\"></span> EL M\u00c9TODO DE LA P<span class=\"__1 _3\"></span>ARTICIPACI\u00d3<span class=\"__1 _3\"></span>N Figuran <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>contabilizada<span class=\"__1 _20\"></span>s <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la participaci\u00f3n, <span class=\"__1 _20\"></span>as\u00ed <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>cr\u00e9ditos no <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>rri<span class=\"__1 _3\"></span>entes <span class=\"__1 _20\"></span>otorgados <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>mismas <span class=\"__1 _20\"></span>que, <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>se in<span class=\"__1 _3\"></span>dica <span class=\"__1 _20\"></span>en la <span class=\"__1 _c\"></span>nota 2.b), <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ap<span class=\"__1 _3\"></span>lica <span class=\"__1 _7\"></span>tanto <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>negocios <span class=\"__1 _13\"></span>conjunt<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>cuyo <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>esglose <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>el siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Negocios conjuntos 79.463 <span class=\"ls0_1\"> </span>145.819 <span class=\"ls0_1\"> </span>    <span class=\"ls0_1\">Valor inversi\u00f3n  </span>(17.523) 48.724      <span class=\"ls0_1\">Cr\u00e9ditos </span>96.986  97.095  Sociedades asociadas 441.232 <span class=\"ls0_1\"> </span>888.469 <span class=\"ls0_1\"> </span>    <span class=\"ls0_1\">Valor inversi\u00f3n </span>149.559  670.460      <span class=\"ls0_1\">Cr\u00e9ditos </span>291.673  218.009  520.695 <span class=\"ls0_1\"> </span>1.034.288 <span class=\"ls0_1\"> </span>La <span class=\"__1 _13\"></span>principal <span class=\"__1 _13\"></span>difer<span class=\"__1 _3\"></span>encia <span class=\"__1 _13\"></span>res<span class=\"__1 _3\"></span>pecto <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>jercicio <span class=\"__1 _13\"></span>anteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>debe <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>han reclasificado a <span class=\"__1 _6\"></span>\u201dActivos <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>corrient<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>mant<span class=\"__1 _3\"></span>enidos para <span class=\"__1 _6\"></span>la venta\u201d <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>sigu<span class=\"__1 _3\"></span>ientes <span class=\"__1 _6\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>aport<span class=\"__1 _3\"></span>ados <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> el mes de mayo de <span class=\"__1 _3\"></span>2024 por los seg<span class=\"__1 _3\"></span>mentos de acti<span class=\"__1 _3\"></span>vidad de Ce<span class=\"__1 _3\"></span>mento e Inmobiliari<span class=\"__1 _20\"></span>a (no<span class=\"__1 _6\"></span>ta<span class=\"__1 _3\"></span> 5): 31.05.2024<span class=\"ls0_1\"> </span>Negocios conjuntos 43.081 <span class=\"ls0_1\"> </span> Valor inversi\u00f3n  43.081   Cr\u00e9ditos - Sociedades asociadas 518.538 <span class=\"ls0_1\"> </span> Valor inversi\u00f3n 514.570   Cr\u00e9ditos 3.968  561.619 <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">59<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _18\"> </span>los <span class=\"__1 _33\"> </span>siguientes <span class=\"__1 _18\"> </span>apartados <span class=\"__1 _18\"> </span>figuran <span class=\"__1 _18\"> </span>por <span class=\"__1 _33\"> </span>sociedades <span class=\"__1 _33\"> </span>los <span class=\"__1 _18\"> </span>importes <span class=\"__1 _18\"> </span>mencionados <span class=\"__1 _18\"> </span>en <span class=\"__1 _33\"> </span>la <span class=\"__1 _18\"> </span>columna<span class=\"__1 _20\"></span> \u201cReclasificaci<span class=\"__1 _3\"></span>\u00f3n a activos no corrient<span class=\"__1 _3\"></span>es mantenid<span class=\"__1 _3\"></span>os para la venta<span class=\"__1 _3\"></span>\u201d<span class=\"ff1_1\">. </span>Adicionalmente,<span class=\"__1 _3\"></span> en<span class=\"__1 _3\"></span> la <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>lu<span class=\"__1 _3\"></span>mna <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>ejercicio pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ced<span class=\"__1 _3\"></span>ente <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>eraciones <span class=\"__1 _20\"></span>interrumpidas <span class=\"__1 _3\"></span>net<span class=\"__1 _3\"></span>o de <span class=\"__1 _7\"></span>impuestos\u201d <span class=\"__1 _7\"></span>aparece <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>resultado <span class=\"__1 _13\"></span>que <span class=\"__1 _6\"></span>aportaron <span class=\"__1 _7\"></span>estas <span class=\"__1 _7\"></span>mismas <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>cios <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>y 2023. El r<span class=\"__1 _3\"></span>esultado d<span class=\"__1 _3\"></span>el ejerc<span class=\"__1 _3\"></span>icio 2024 <span class=\"__1 _3\"></span>es el <span class=\"__1 _3\"></span>que ap<span class=\"__1 _3\"></span>ortaron hasta el <span class=\"__1 _20\"></span>momento en el <span class=\"__1 _3\"></span>que se <span class=\"__1 _3\"></span>reclasifican <span class=\"__1 _3\"></span>los activos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>mante<span class=\"__1 _3\"></span>nidos <span class=\"__1 _13\"></span>para<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>venta<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>mientras <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>resultado <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _13\"></span>inclu<span class=\"__1 _3\"></span>ye <span class=\"__1 _7\"></span>el ejercicio en su t<span class=\"__1 _3\"></span>otalidad. a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff3_1\">Negocios conjunto<span class=\"__1 _3\"></span>s </span></span>El desglose de<span class=\"__1 _3\"></span> este ep\u00edg<span class=\"__1 _3\"></span>rafe p<span class=\"__1 _3\"></span>or sociedades<span class=\"__1 _3\"></span> se presenta en<span class=\"__1 _3\"></span> el Anexo<span class=\"__1 _3\"></span> II de estas<span class=\"__1 _3\"></span> cuentas anuale<span class=\"__1 _3\"></span>s, dond<span class=\"__1 _3\"></span>e se relacionan los neg<span class=\"__1 _3\"></span>ocios conjuntos. Los movimientos de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s eje<span class=\"__1 _3\"></span>rcicios 2024 y 20<span class=\"ls19\">23</span> por con<span class=\"__1 _3\"></span>ceptos son los sigu<span class=\"__1 _3\"></span>ientes:  <span class=\"__1 _4b\"> </span> <span class=\"__1 _4c\"> </span><span class=\"fs8 ls3\">60<span class=\"ls0_1\"> </span></span>Saldo a 31.12.2023 Resultados del ej<span class=\"__1 _3\"></span>ercicio Dividendos Distribuidos Cambios en el valor razonable d<span class=\"__1 _3\"></span>e los instrumento<span class=\"__1 _3\"></span>s financ. imputado<span class=\"__1 _3\"></span>s a reservas Inversiones Diferencias de conversi\u00f3n y otros movimientos Variaci\u00f3n cr\u00e9ditos concedidos Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) Saldo a 31.12.2024 Rtdo. de entidad<span class=\"__1 _3\"></span>es valoradas por el m\u00e9todo de la participaci\u00f3n (nota 27.h)<span class=\"ls0_1\"> </span>Rtdo. del ejerc. procedente de op<span class=\"__1 _3\"></span>. interrumpidas neto de impuestos<span class=\"__1 _3\"></span> (nota 5)  Zabalgarbi, S.A. 13.099  (447)                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.800) 187 <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>11.039 <span class=\"ls0_1\"> </span>Ibisan Sociedad Concesionaria, S.A. 10.434  1.608                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.497) 58 <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>9.603 <span class=\"ls0_1\"> </span>Construcciones Olabarri, S.L. 6.127  177 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.304 <span class=\"ls0_1\"> </span>Ecoparc del Bes\u00f3s, S.A. 5.534  3.754                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(3.410)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>5.878 <span class=\"ls0_1\"> </span>Orasqualia for the Development of the Waste Treatment      <span class=\"ls0_1\">Plant S.A.E. </span>9.471  941 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.587)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.894) (18)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.913 <span class=\"ls0_1\"> </span>Atlas Gesti\u00f3n Medioambiental, S.A. 6.558  1.703                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.815)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.920)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>3.526 <span class=\"ls0_1\"> </span>Aguas de Langreo, S.L. 3.232  86 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(70)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(24)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>3.224 <span class=\"ls0_1\"> </span>Empresa Municipal de Aguas de Benalm\u00e1dena, S.A. 2.059  136 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(32) (94)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(819)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.250 <span class=\"ls0_1\"> </span>Grupo FCC Environment (UK) 18.057  5.034                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(23.091)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>As Cancelas Siglo XXI, S.L.  38.815                        <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.045                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(39.860)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resto 32.433  3.523  155 <span class=\"ls0_1\"> </span>(2.346) 223 <span class=\"ls0_1\"> </span>(2.522) 4.752 729 <span class=\"ls0_1\"> </span>(3.221) 33.726 <span class=\"ls0_1\"> </span>Total negocios conjuntos 145.819 <span class=\"ls0_1\"> </span>16.515 <span class=\"ls0_1\"> </span>1.200 <span class=\"ls0_1\"> </span>(15.487) 304 <span class=\"ls0_1\"> </span>(4.442) (21.257) (108) (43.081) 79.463 <span class=\"ls0_1\"> </span> <span class=\"__1 _4b\"> </span> <span class=\"__1 _4c\"> </span><span class=\"fs8 ls3\">61<span class=\"ls0_1\"> </span></span>Saldo a 31.12.2022 Resultados del ej<span class=\"__1 _3\"></span>ercicio Dividendos Distribuidos<span class=\"__1 _3\"></span> Cambios en el valor razonable d<span class=\"__1 _3\"></span>e los instrumento<span class=\"__1 _3\"></span>s financ. imputado<span class=\"__1 _3\"></span>s a reservas Inversiones Diferencias de conversi\u00f3n y otros movimientos Variaci\u00f3n cr\u00e9ditos concedidos Saldo a 31.12.2023 Rtdo. de entidad<span class=\"__1 _3\"></span>es valoradas por el m\u00e9todo de la participaci\u00f3n (nota 27.h)<span class=\"ls0_1\"> </span>Rtdo. del ejerc. procedente de op. interrumpidas neto de impuestos  (nota 5)  As Cancelas Siglo XXI, S.L.  38.622                        <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.755  (1.562)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>38.815 <span class=\"ls0_1\"> </span>Grupo FCC Environment (UK) 19.131  8.518                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(10.644)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.052                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>18.057 <span class=\"ls0_1\"> </span>Zabalgarbi, S.A. 15.988  711 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(3.600)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>13.099 <span class=\"ls0_1\"> </span>Ibisan Sociedad Concesionaria, S.A. 10.925  1.228                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.688) (31)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>10.434 <span class=\"ls0_1\"> </span>Orasqualia for the Development of the Waste Treatmen<span class=\"__1 _3\"></span>t <span class=\"__1 _6\"></span>     <span class=\"ls0_1\">Plant S.A.E. </span>10.880  1.023                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.432)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>9.471 <span class=\"ls0_1\"> </span>Atlas Gesti\u00f3n Medioambiental, S.A. 7.547  1.719                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.708)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.558 <span class=\"ls0_1\"> </span>Construcciones Olabarri, S.L. 5.969  158 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.127 <span class=\"ls0_1\"> </span>Ecoparc del Bes\u00f3s, S.A. 8.398  3.242                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(6.106)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>5.534 <span class=\"ls0_1\"> </span>Aguas de Langreo, S.L. 3.451  94 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>53 <span class=\"ls0_1\"> </span>(366) 3.232 <span class=\"ls0_1\"> </span>Empresa Municipal de Aguas de Benalm\u00e1dena, S.A. 2.994  138 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(19)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(272) (782) 2.059 <span class=\"ls0_1\"> </span>Resto 34.743  1.117  563 <span class=\"ls0_1\"> </span>(3.700)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.628 (4.918) 32.433 <span class=\"ls0_1\"> </span>Total negocios conjuntos 158.648 <span class=\"ls0_1\"> </span>17.948 <span class=\"ls0_1\"> </span>2.318 <span class=\"ls0_1\"> </span>(30.027) (31)  -  3.029 <span class=\"ls0_1\"> </span>(6.066) 145.819 <span class=\"ls0_1\"> </span> <span class=\"__1 _4b\"> </span> <span class=\"__1 _4f\"> </span> <span class=\"fs8 ls3\">62<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>cio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>columna <span class=\"__1 _7\"></span>\u201cDiferencias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span>movimientos\u201d <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> Grupo <span class=\"__1 _38\"> </span>FCC <span class=\"__1 _38\"> </span>Environment <span class=\"__1 _38\"> </span>(UK) <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>baja <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>las <span class=\"__1 _38\"> </span>sociedades <span class=\"__1 _38\"> </span>Beacon <span class=\"__1 _38\"> </span>Waste <span class=\"__1 _38\"> </span>Limited, <span class=\"__1 _14\"> </span>M<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>cia <span class=\"__1 _38\"> </span>Waste<span class=\"__1 _3\"></span> Management <span class=\"__1 _6\"></span>Ltd. y <span class=\"__1 _7\"></span>Severn <span class=\"__1 _6\"></span>Wast<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Limited <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>18.378 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>Ser<span class=\"__1 _3\"></span>vicios<span class=\"__1 _3\"></span> Medio <span class=\"__1 _7\"></span>Ambientales <span class=\"__1 _6\"></span>ostentab<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>50<span class=\"__1 _6\"></span>% <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>participaci\u00f3n, <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>pasar <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>consolidarse <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _7\"></span>global como <span class=\"__1 _6\"></span>consecuencia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>adq<span class=\"__1 _3\"></span>uisici\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>filial <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Urba<span class=\"__1 _20\"></span>ser, <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>ten\u00eda <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>50% restante (nota 4).<span class=\"__1 _3\"></span> A <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ntin<span class=\"__1 _3\"></span>uaci\u00f3n, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presentan <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>principales <span class=\"__1 _13\"></span>magnitu<span class=\"__1 _3\"></span>des <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>estados <span class=\"__1 _13\"></span>financieros <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>negocios<span class=\"__1 _3\"></span> conjuntos <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>prop<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>porc<span class=\"__1 _3\"></span>entaje <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>articipaci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mos, <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>3<span class=\"__1 _3\"></span>1 <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span><span class=\"ls3c\">y </span>2023<span class=\"ls0_1\">.<span class=\"__1 _3\"></span><span class=\"ff5 fs5\"> </span></span>Las variaciones en <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> magnitudes <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>bala<span class=\"__1 _3\"></span>nce respecto <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>el <span class=\"__1 _6\"></span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023 atienden <span class=\"__1 _6\"></span>principalmente<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> reclasificaci\u00f3n de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>negocios conjuntos <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>\u00e1reas Cementos e <span class=\"__1 _6\"></span>Inmobiliari<span class=\"__1 _3\"></span>a a <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>venta <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>mayo <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _6\"></span>(no<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>5) <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>anteriormente <span class=\"__1 _6\"></span>mencionado <span class=\"__1 _6\"></span>cambio <span class=\"__1 _7\"></span>de m\u00e9todo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>consolidaci\u00f3n <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>consolidaci\u00f3n <span class=\"__1 _20\"></span>global <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>Beacon <span class=\"__1 _20\"></span>Waste <span class=\"__1 _20\"></span>Limited, <span class=\"__1 _c\"></span>Mercia <span class=\"__1 _20\"></span>Waste Management Ltd. y Severn <span class=\"__1 _3\"></span>Waste Limited, c<span class=\"__1 _3\"></span>omo consecuencia de la adquisi<span class=\"__1 _3\"></span>ci\u00f3n por parte de Servici<span class=\"__1 _3\"></span>os Medio Ambientales<span class=\"__1 _3\"></span> de la filial de Urbaser<span class=\"__1 _20\"></span> e<span class=\"__1 _6\"></span>n R<span class=\"__1 _3\"></span>eino Uni<span class=\"__1 _3\"></span>do (nota 4). Las principales<span class=\"__1 _3\"></span> acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _3\"></span>que realiz<span class=\"__1 _3\"></span>an l<span class=\"__1 _3\"></span>os negoci<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>onjuntos s<span class=\"__1 _3\"></span>on la <span class=\"__1 _3\"></span>explotaci\u00f3n <span class=\"__1 _3\"></span>de c<span class=\"__1 _3\"></span>oncesiones, tal<span class=\"__1 _20\"></span>es como <span class=\"__1 _6\"></span>autopistas, <span class=\"__1 _6\"></span>concesi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>relacionadas <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ciclo <span class=\"__1 _6\"></span>integral <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>agua, <span class=\"__1 _6\"></span>activid<span class=\"__1 _3\"></span>ades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>saneamiento<span class=\"__1 _3\"></span> urbano, t\u00faneles y<span class=\"__1 _3\"></span> transporte de <span class=\"__1 _3\"></span>viajeros<span class=\"ls14\">. </span> En <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>negocios <span class=\"__1 _6\"></span>conjuntos <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>terceros <span class=\"__1 _6\"></span>ajenos <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>hay <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>indicar <span class=\"__1 _6\"></span>que, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han prestado avales por un importe d<span class=\"__1 _3\"></span>e 7.032 miles de euros (7.032 <span class=\"__1 _3\"></span>miles de euros en el ejercicio 20<span class=\"ls9\">23</span>)<span class=\"__1 _3\"></span>, en su <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yor <span class=\"__1 _20\"></span>parte <span class=\"__1 _3\"></span>ante <span class=\"__1 _20\"></span>organismos <span class=\"__1 _20\"></span>p\u00fablicos <span class=\"__1 _20\"></span>y cli<span class=\"__1 _20\"></span>entes pri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>para garan<span class=\"__1 _3\"></span>tizar <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>buen fin <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>contratos de <span class=\"__1 _18\"> </span>las <span class=\"__1 _38\"> </span>diferentes <span class=\"__1 _38\"> </span>actividades <span class=\"__1 _38\"> </span>del <span class=\"__1 _18\"> </span>Grupo. <span class=\"__1 _18\"> </span>No <span class=\"__1 _38\"> </span>existen <span class=\"__1 _38\"> </span>compromisos <span class=\"__1 _18\"> </span>relevant<span class=\"__1 _3\"></span>es, <span class=\"__1 _18\"> </span>ni <span class=\"__1 _38\"> </span>otros <span class=\"__1 _18\"> </span>pasivos<span class=\"__1 _3\"></span> contingentes significati<span class=\"__1 _20\"></span>vos con relaci\u00f3n a los negocios <span class=\"__1 _3\"></span>conjuntos. Con car\u00e1cter general, los negocios conjuntos que el Grupo consolida por el m\u00e9todo de la <span class=\"__1 _6\"></span>par<span class=\"__1 _3\"></span>ticipaci\u00f3n<span class=\"__1 _3\"></span> revisten la <span class=\"__1 _6\"></span>for<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>jur\u00eddica de sociedades an\u00f3nimas o <span class=\"__1 _6\"></span>limitadas,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por lo que <span class=\"__1 _6\"></span>al ser negocios <span class=\"__1 _6\"></span>conjunt<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a distribuci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>fondos <span class=\"__1 _2d\"></span>hacia <span class=\"__1 _13\"></span>sus <span class=\"__1 _2d\"> </span>respectivas <span class=\"__1 _13\"></span>matri<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>requiere <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"></span>otros <span class=\"__1 _2d\"></span>socios <span class=\"__1 _13\"></span>que ostentan el control <span class=\"__1 _3\"></span>conjunto. b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Sociedades asociadas </span></span>El d<span class=\"__1 _3\"></span>esglose <span class=\"__1 _3\"></span>de es<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _20\"></span>se presen<span class=\"__1 _3\"></span>ta en <span class=\"__1 _20\"></span>el Anexo <span class=\"__1 _20\"></span>III de <span class=\"__1 _20\"></span>estas cu<span class=\"__1 _3\"></span>entas anu<span class=\"__1 _3\"></span>ales, d<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nde<span class=\"__1 _3\"></span> se relacionan las<span class=\"__1 _3\"></span> sociedades asociad<span class=\"__1 _3\"></span>as. Los movimientos de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s eje<span class=\"__1 _3\"></span>rcicios 2024 y 20<span class=\"ls19\">23</span> por con<span class=\"__1 _3\"></span>ceptos son los sigu<span class=\"__1 _3\"></span>ientes:<span class=\"__1 _5f\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos no corrientes 64.367  221.954  Activos corrientes 135.956  169.451  Pasivos no corrientes 110.310  211.300  Pasivos corrientes 125.167  141.503  Resultados Importe neto de la cifra de negocios 226.544  278.110  Resultado de explotaci\u00f3n 17.477  36.818  Resultado antes de impuestos 21.718  28.479  Resultado atribuido a la Sociedad Dominante 17.715  20.266   <span class=\"__1 _4b\"> </span> <span class=\"__1 _53\"> </span><span class=\"fs8 ls3\">63<span class=\"ls0_1\"> </span></span>Saldo a 31.12.2023 Resultados del ej<span class=\"__1 _3\"></span>ercicio Dividendos Distribuidos<span class=\"__1 _3\"></span> Cambios en el valor razonable de los instrumentos financ. imputado<span class=\"__1 _3\"></span>s a reservas Inversiones Diferencias de conversi\u00f3n y otros movimientos Variaci\u00f3n cr\u00e9ditos concedidos Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5<span class=\"__1 _3\"></span>) Saldo a 31.12.2024 Rtdo. de entidad<span class=\"__1 _3\"></span>es valoradas por el m\u00e9todo de la participaci\u00f3n (nota 27.h)<span class=\"ls0_1\"> </span>Rtdo. del ejerc. procedente de op<span class=\"__1 _3\"></span>. interrumpidas n<span class=\"__1 _3\"></span>eto de impuestos <span class=\"__1 _3\"></span> (nota 5)  Grupo FCC Enviro<span class=\"__1 _3\"></span>nment (UK) 158.446  13.824   -  -  - 24.599  (48.882) 72.933   - 220.920  Future Vall<span class=\"__1 _3\"></span>eys Project Co. Li<span class=\"__1 _3\"></span>mited 62.247  2.606   -  - 6.822   - 1.395  4.226   - 77.296  Metro d<span class=\"__1 _3\"></span>e Lima L\u00ednea 2, S.A. 38.840  3.085   -  -  -  - 2.601   -  - 44.526  Suministro d<span class=\"__1 _3\"></span>e Agua de Quer\u00e9<span class=\"__1 _3\"></span>taro, S.A. de C.V. 13.322  2.341   - (1.518)  -  - (1.835)  -  - 12.310  World Trade Cent<span class=\"__1 _3\"></span>er Barc<span class=\"__1 _3\"></span>elona, S.A. de S.M.E. 11.521  813 <span class=\"ls0_1\"> </span> - (240)  -  -  -  -  - 12.094  Grupo Tirme 9.817  6.961   - (4.856)  -  -  -  -  - 11.922  Aguas del Puert<span class=\"__1 _3\"></span>o Empresa Munic<span class=\"__1 _3\"></span>ipal, S.A.  9.918  (96)  -  - 442 <span class=\"ls0_1\"> </span> -  - (81)  - 10.183  Grupo FCC Enviro<span class=\"__1 _3\"></span>nment CEE 7.759  2.954   - (1.560) (19)  - (332)  -  - 8.802  Aig\u00fces del Segarr<span class=\"__1 _3\"></span>a Garrigues, S.A. 7.562  1.129   - (864)  - (484) 875 <span class=\"ls0_1\"> </span> -  - 8.218  Gesti\u00f3n <span class=\"__1 _3\"></span>Integral de Residuo<span class=\"__1 _3\"></span>s S\u00f3lidos, S.A. 5.526  445 <span class=\"ls0_1\"> </span> -  -  -  -  -  -  - 5.971  Codeur, S.A. 3.965  (184)  - (78) 1.413   - 115 <span class=\"ls0_1\"> </span> -  - 5.231  Aig\u00fces del Vend<span class=\"__1 _3\"></span>rell 4.670  264 <span class=\"ls0_1\"> </span> -  - 257 <span class=\"ls0_1\"> </span> -  - (146)  - 5.045  Cafig Construc<span class=\"__1 _3\"></span>tores, S.A. de C.V. 919 <span class=\"ls0_1\"> </span>95 <span class=\"ls0_1\"> </span> -  -  -  - (132)  -  - 882 <span class=\"ls0_1\"> </span>Hormigones y \u00c1ri<span class=\"__1 _3\"></span>dos del Pir<span class=\"__1 _3\"></span>ineo Aragon\u00e9s, S.A. 6.318   - 163 <span class=\"ls0_1\"> </span> -  -  -  -  - (6.480)  - L\u00e1zaro Echevarr<span class=\"__1 _3\"></span>\u00eda, S.A. 7.828   - 53 <span class=\"ls0_1\"> </span> - 19 <span class=\"ls0_1\"> </span> -  -  - (7.900)  - Metrovac<span class=\"__1 _3\"></span>esa, S.A. 402.120   - (2.728) (11.589)  -  - 594 <span class=\"ls0_1\"> </span> - (388.397)  - Giant Cement<span class=\"__1 _3\"></span> Holding 106.901   - (2.234)  -  -  - 1.874  (189) (106.353)  - Resto 30.790  (589) 55 <span class=\"ls0_1\"> </span>(5.061) 1.090  523 <span class=\"ls0_1\"> </span>(456) 888 <span class=\"ls0_1\"> </span>(9.408) 17.832  Total empresas asoci<span class=\"__1 _3\"></span>adas 888.469 <span class=\"ls0_1\"> </span>33.648 <span class=\"ls0_1\"> </span>(4.691)<span class=\"ls0_1\"> </span>(25.766) 10.024 <span class=\"ls0_1\"> </span>24.638 <span class=\"ls0_1\"> </span>(44.183) 77.631 <span class=\"ls0_1\"> </span>(518.538) 441.232<span class=\"__1 _5f\"> </span> <span class=\"__1 _4b\"> </span> <span class=\"__1 _53\"> </span><span class=\"fs8 ls3\">64<span class=\"ls0_1\"> </span></span>Saldo a 31.12.2022 Resultados del ej<span class=\"__1 _3\"></span>ercicio Dividendos Distribuidos<span class=\"__1 _3\"></span> Cambios en el valor razonable de los instrumentos financ. imputado<span class=\"__1 _3\"></span>s a reservas Inversiones Diferencias de conversi\u00f3n y otros movimientos Variaci\u00f3n cr\u00e9ditos concedidos Saldo a 31.12.2023 Rtdo. de entidad<span class=\"__1 _3\"></span>es valoradas por el m\u00e9todo de la participaci\u00f3n (nota 27.h)<span class=\"ls0_1\"> </span>Rtdo. del ejerc. procedente de op<span class=\"__1 _3\"></span>. interrumpidas n<span class=\"__1 _3\"></span>eto de impuestos <span class=\"__1 _3\"></span> (nota 5) Metrovac<span class=\"__1 _3\"></span>esa, S.A.  -  -  -  -  -  402.120   - 402.120  Grupo FCC Enviro<span class=\"__1 _3\"></span>nment (UK)  -  (1.635)  -  -  -  41.820  118.261  158.446  Giant Cement<span class=\"__1 _3\"></span> Holding 18.202   - (13.782)  - 1.418  101.810  (152) (595) 106.901  Future Vall<span class=\"__1 _3\"></span>eys Project Co. Li<span class=\"__1 _3\"></span>mited 59.723  1.742   -  - (439)  - (1.982) 3.203  62.247  Metro d<span class=\"__1 _3\"></span>e Lima L\u00ednea 2, S.A. 37.310  2.888   -  -  -  - (1.358)  - 38.840  Suministro d<span class=\"__1 _3\"></span>e Agua de Quer\u00e9<span class=\"__1 _3\"></span>taro, S.A. de C.V. 11.728  2.214   - (1.889)  -  - 1.269   - 13.322  World Trade Cent<span class=\"__1 _3\"></span>er Barc<span class=\"__1 _3\"></span>elona, S.A. de S.M.E. 10.399  1.122   -  -  -  -  -  - 11.521  Aguas del Puert<span class=\"__1 _3\"></span>o Empresa Munic<span class=\"__1 _3\"></span>ipal, S.A.  11.469  (442)  -  -  -  - 395 <span class=\"ls0_1\"> </span>(1.504) 9.918  Grupo Tirme 9.714  4.812   - (4.709)  -  -  -  - 9.817  L\u00e1zaro Echevarr<span class=\"__1 _3\"></span>\u00eda, S.A. 8.011  (54)  -  -  -  - (129)  - 7.828  Grupo FCC Enviro<span class=\"__1 _3\"></span>nment CEE 7.004  2.266   - (1.745) 10 <span class=\"ls0_1\"> </span> - 224 <span class=\"ls0_1\"> </span> - 7.759  Aig\u00fces del Segarr<span class=\"__1 _3\"></span>a Garrigues, S.A. 7.036  1.572   - (864)  -  - (182)  - 7.562  Hormigones y \u00c1ri<span class=\"__1 _3\"></span>dos del Pir<span class=\"__1 _3\"></span>ineo Aragon\u00e9s, S.A. 6.112  281 <span class=\"ls0_1\"> </span> - (75)  -  -  -  - 6.318  Gesti\u00f3n <span class=\"__1 _3\"></span>Integral de Residuo<span class=\"__1 _3\"></span>s S\u00f3lidos, S.A. 5.342  184 <span class=\"ls0_1\"> </span> -  -  -  -  -  - 5.526  Aig\u00fces del Ve<span class=\"__1 _3\"></span>ndrell 4.862  (257)  -  -  -  - 186 <span class=\"ls0_1\"> </span>(121) 4.670  Codeur, S.A. 6.024  (139)  - (93)  -  - (1.827)  - 3.965  Cafig Construc<span class=\"__1 _3\"></span>tores, S.A. de C.V. 3.560  (584)  - (2.365)  -  - 308 <span class=\"ls0_1\"> </span> - 919 <span class=\"ls0_1\"> </span>Grupo FCC PFI Holdi<span class=\"__1 _3\"></span>ngs 109.872  (346)  -  -  -  - (32.341) (77.185)  - Resto 27.611  (6.364) 675 <span class=\"ls0_1\"> </span>(1.265)  -  - 12.396  (2.263) 30.790  Total empresas asoci<span class=\"__1 _3\"></span>adas 343.979 <span class=\"ls0_1\"> </span>7.260 <span class=\"ls0_1\"> </span>(13.107) (13.005) 989 <span class=\"ls0_1\"> </span>101.810 <span class=\"ls0_1\"> </span>420.747 <span class=\"ls0_1\"> </span>39.796 <span class=\"ls0_1\"> </span>888.469<span class=\"__1 _5f\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">65<span class=\"ls0_1\"> </span></span>En el <span class=\"__1 _6\"></span>ejercicio 2024 en <span class=\"__1 _6\"></span>la columna \u201cDiferencias de <span class=\"__1 _6\"></span>conversi\u00f3n y <span class=\"__1 _6\"></span>otros<span class=\"__1 _3\"></span> movimientos\u201d dentro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la l\u00ednea de Gru<span class=\"__1 _3\"></span>po FCC <span class=\"__1 _20\"></span>Environment <span class=\"__1 _20\"></span>(UK) destaca <span class=\"__1 _20\"></span>principalmente <span class=\"__1 _3\"></span>el d<span class=\"__1 _3\"></span>eterioro <span class=\"__1 _3\"></span>debid<span class=\"__1 _3\"></span>o al <span class=\"__1 _20\"></span>retraso e <span class=\"__1 _20\"></span>incremento <span class=\"__1 _3\"></span>de los costes de la inv<span class=\"__1 _3\"></span>ersi\u00f3n en la plan<span class=\"__1 _3\"></span>ta de Lostock p<span class=\"__1 _3\"></span>or importe de 4<span class=\"__1 _3\"></span>8.134 miles de<span class=\"__1 _3\"></span> euros (nota 2<span class=\"__1 _3\"></span>7.<span class=\"__1 _6\"></span>h)<span class=\"__1 _3\"></span> En <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _6\"></span>2023 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>columna <span class=\"__1 _6\"></span>\u201cDiferencias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conversi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>movimientos\u201d <span class=\"__1 _7\"></span>destacaban, <span class=\"__1 _6\"></span>por una <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>incre<span class=\"__1 _3\"></span>mentos <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>enci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>influen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>significati<span class=\"__1 _3\"></span>va <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>Metrovacesa,<span class=\"__1 _20\"></span> S.A<span class=\"ls0_1\">. <span class=\"__1 _13\"></span>(notas <span class=\"__1 _13\"></span>4, <span class=\"__1 _13\"></span>14 <span class=\"__1 _13\"></span><span class=\"ls1f\">y <span class=\"__1 _13\"></span><span class=\"ls9\">27</span></span>) <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>por <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 _3\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>Giant <span class=\"__1 _13\"></span>Cement <span class=\"__1 _13\"></span>H<span class=\"__1 _3\"></span>olding <span class=\"__1 _13\"></span>Inc. <span class=\"__1 _13\"></span>por<span class=\"__1 _3\"></span> </span>importe de<span class=\"__1 _3\"></span> 101.81<span class=\"__1 _3\"></span>0 miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os. Por <span class=\"__1 _3\"></span>otra parte,<span class=\"__1 _3\"></span> tambi\u00e9n<span class=\"__1 _3\"></span> se <span class=\"__1 _3\"></span>incluye <span class=\"__1 _3\"></span>el impact<span class=\"__1 _3\"></span>o del <span class=\"__1 _3\"></span>traspaso d<span class=\"__1 _3\"></span>esde e<span class=\"__1 _3\"></span>l grupo <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>PFI <span class=\"__1 _20\"></span>Holding <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>CI <span class=\"__1 _20\"></span>III <span class=\"__1 _20\"></span>Lostock <span class=\"__1 _20\"></span>EFW <span class=\"__1 _20\"></span>Limited, <span class=\"__1 _c\"></span>Lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>tock <span class=\"__1 _20\"></span>Sustainab<span class=\"__1 _3\"></span>le <span class=\"__1 _20\"></span>Energy <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>Lostock Power Limited al<span class=\"__1 _3\"></span> grupo FCC Envir<span class=\"__1 _3\"></span>onment (UK) p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>33.035 miles de euros.  Asimismo, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>citado <span class=\"__1 _1a\"> </span>traspa<span class=\"__1 _3\"></span>so <span class=\"__1 _2d\"> </span>es <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>principal <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _1a\"> </span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>incluye <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>column<span class=\"__1 _3\"></span>a <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _2d\"></span>de cr\u00e9ditos\u201d en el gru<span class=\"__1 _3\"></span>po FCC PFI Holdin<span class=\"__1 _3\"></span>g por importe d<span class=\"__1 _3\"></span>e 78.773 <span class=\"__1 _3\"></span>miles de euros.<span class=\"ff1_1\"> </span>A <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ntinuaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>presentan <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>proporci\u00f3n <span class=\"__1 _20\"></span>al <span class=\"__1 _c\"></span>porcentaje <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>participaci\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>capital <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>cada <span class=\"__1 _20\"></span>sociedad asociada, los acti<span class=\"__1 _3\"></span>vos, pasiv<span class=\"__1 _3\"></span>os, cifra de negoci<span class=\"__1 _3\"></span>os y resultados para<span class=\"__1 _3\"></span> los ejercici<span class=\"__1 _3\"></span>os 2024 y 20<span class=\"ls9\">23</span>. 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos no corrientes 720.619  890.757  Activos corrientes 229.221  778.091  Pasivos no corrientes 608.743  679.754  Pasivos corrientes 169.576  307.254  Resultados Importe neto de la cifra de negocios 392.443  479.187  Resultado de explotaci\u00f3n 49.507  13.461  Resultado antes de impuestos 40.693  (3.241) Resultado atribuido a la Sociedad Dominante 28.957  (5.847) Las <span class=\"__1 _6\"></span>variaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>especto al <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>anteri<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>se debe a <span class=\"__1 _6\"></span>la reclasificaci\u00f3n <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>activos y <span class=\"__1 _6\"></span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de las sociedades as<span class=\"__1 _3\"></span>ociadas <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span>s \u00e1reas <span class=\"__1 _20\"></span>Cementos e <span class=\"__1 _3\"></span>Inmobiliar<span class=\"__1 _3\"></span>ia a a<span class=\"__1 _20\"></span>ctivos mantenid<span class=\"__1 _3\"></span>os para <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>venta (nota <span class=\"__1 _3\"></span>5)<span class=\"ls3d\">. </span> A <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>su  re<span class=\"__1 _3\"></span>levancia, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _32\"> </span>presenta <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>informaci\u00f3n <span class=\"__1 _1a\"> </span>financiera <span class=\"__1 _1a\"> </span>resumida <span class=\"__1 _32\"> </span>de  la <span class=\"__1 _1a\"> </span>sociedad<span class=\"__1 _20\"></span> Metrovacesa, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23, <span class=\"__1 _20\"></span>una <span class=\"__1 _c\"></span>vez <span class=\"__1 _20\"></span>reconocidos <span class=\"__1 _c\"></span>sus <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>netos <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable a la que se ha aplicad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el<span class=\"__1 _3\"></span> m\u00e9todo de la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n:<span class=\"__1 _5f\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">66<span class=\"ls0_1\"> </span></span>Balance 2023<span class=\"ls0_1\"> </span>Activo no corriente 395.567 <span class=\"ls0_1\"> </span>Activo corriente 2.417.297 <span class=\"ls0_1\"> </span>Existencias 2.106.161    <span class=\"ls0_1\">Efectivo y equivalentes </span>196.298    <span class=\"ls0_1\">Otros activos corrientes </span>114.838  TOTAL ACTIVO 2.812.864 <span class=\"ls0_1\"> </span>Patrimonio Neto 1.895.455 <span class=\"ls0_1\"> </span>Patrimonio Neto sociedad dominante 1.895.455 <span class=\"ls0_1\"> </span>Capital 1.092.070  Reservas 803.842  Acciones Propias (1.668)  Otros instrumentos de patrimonio neto 1.211  Resultado sociedad dominante - Ajustes por cambio de valor - Intereses Minoritarios - Pasivos no corrientes 362.006 <span class=\"ls0_1\"> </span>Pasivos financieros no corrientes 269.168  Otros pasivos no corrientes 92.838  Pasivos corrientes 555.403 <span class=\"ls0_1\"> </span>Pasivos financieros corrientes 204.758  Otros pasivos corrientes 350.645  TOTAL PASIVO 2.812.864<span class=\"__1 _5f\"> </span>13.<span class=\"ff9\"> <span class=\"__1 _3c\"> </span></span>ACUERDOS CONJUNTO<span class=\"__1 _3\"></span>S. OPERACIO<span class=\"__1 _3\"></span>NES CONJUNTAS Como <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ind<span class=\"__1 _3\"></span>ica <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>nota <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>.b) <span class=\"__1 _7\"></span>apartado <span class=\"__1 _7\"></span>\u201cAcuerdos <span class=\"__1 _7\"></span>conjuntos\u201d <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>desarrollan parte de su activid<span class=\"__1 _3\"></span>ad median<span class=\"__1 _3\"></span>te la participaci<span class=\"__1 _3\"></span>\u00f3n en contratos qu<span class=\"__1 _3\"></span>e se explotan c<span class=\"__1 _3\"></span>onjuntament<span class=\"__1 _3\"></span>e con otros socios ajenos al <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o, principalmente a trav\u00e9s de <span class=\"__1 _6\"></span>uniones temporales de empresas y <span class=\"__1 _6\"></span>otras<span class=\"__1 _3\"></span> entidades de <span class=\"__1 _38\"> </span>caracter\u00edsticas<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>similare<span class=\"__1 _3\"></span>s, <span class=\"__1 _38\"> </span>contratos <span class=\"__1 _38\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>han<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>integrado <span class=\"__1 _38\"> </span>pr<span class=\"__1 _3\"></span>oporcionalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>estados financieros adjun<span class=\"__1 _3\"></span>tos. A <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ntinuaci\u00f3n <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>presentan <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>principales <span class=\"__1 _c\"></span>magnitudes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>contratos <span class=\"__1 _c\"></span>explotados <span class=\"__1 _20\"></span>conjuntamente <span class=\"__1 _c\"></span>que est\u00e1n  co<span class=\"__1 _3\"></span>mprendidas <span class=\"__1 _32\"> </span>en  l<span class=\"__1 _20\"></span>os  diferentes <span class=\"__1 _32\"> </span>ep\u00edgrafes <span class=\"__1 _1a\"> </span>del  balan<span class=\"__1 _3\"></span>ce  y <span class=\"__1 _32\"> </span>cuenta <span class=\"__1 _32\"> </span>de <span class=\"__1 _32\"> </span>resultados <span class=\"__1 _1a\"> </span>consolidados adjuntos, en prop<span class=\"__1 _3\"></span>orci\u00f3n a la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de l<span class=\"__1 _3\"></span>os mismos, a<span class=\"__1 _3\"></span> 31 de diciembre de<span class=\"__1 _3\"></span> 2024 y 20<span class=\"ls9\">23</span>.<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos no corrientes 248.023 <span class=\"fc4\"> </span>210.215  Activos corrientes 1.647.870 <span class=\"fc4\"> </span>1.646.408  Pasivos no corrientes 63.852 <span class=\"fc4\"> </span>51.413  Pasivos corrientes 1.695.403 <span class=\"fc4\"> </span>1.724.716  Resultados Importe neto de la cifra de negocios 1.773.119 <span class=\"fc4\"> </span>1.508.275  Resultado Bruto de Explotaci\u00f3n 189.041 <span class=\"fc4\"> </span>146.585  Resultado Neto de Explotaci\u00f3n 148.189 <span class=\"fc4\"> </span>110.130<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">67<span class=\"ls0_1\"> </span></span>Los contra<span class=\"__1 _3\"></span>tos g<span class=\"__1 _3\"></span>estionados <span class=\"__1 _20\"></span>mediante un<span class=\"__1 _3\"></span>iones t<span class=\"__1 _3\"></span>emporales <span class=\"__1 _20\"></span>de empresas, <span class=\"__1 _20\"></span>cuentas e<span class=\"__1 _3\"></span>n participaci\u00f3n <span class=\"__1 _20\"></span>y otras<span class=\"__1 _3\"></span> entidades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>caracter\u00edstica<span class=\"__1 _20\"></span>s <span class=\"__1 _7\"></span>similares <span class=\"__1 _6\"></span>suponen <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>socios <span class=\"__1 _6\"></span>part\u00edcipes <span class=\"__1 _6\"></span>compartir <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>responsabil<span class=\"__1 _3\"></span>idad solidaria sobre la<span class=\"__1 _3\"></span> actividad d<span class=\"__1 _3\"></span>esarrollada.  En relaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>con los <span class=\"__1 _20\"></span>contratos ges<span class=\"__1 _3\"></span>tionados <span class=\"__1 _3\"></span>conjunta<span class=\"__1 _3\"></span>mente <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>terceros <span class=\"__1 _20\"></span>ajenos al <span class=\"__1 _20\"></span>Grupo, h<span class=\"__1 _3\"></span>ay qu<span class=\"__1 _20\"></span>e indicar que <span class=\"__1 _6\"></span>se han <span class=\"__1 _6\"></span>prestado avales <span class=\"__1 _6\"></span>por un <span class=\"__1 _6\"></span>importe de <span class=\"__1 _6\"></span>1.771.979 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>(2.024.0<span class=\"__1 _3\"></span>73 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros en el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>20<span class=\"ls9\">23</span>), <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>mayor <span class=\"__1 _7\"></span>parte <span class=\"__1 _6\"></span>ante <span class=\"__1 _6\"></span>organismos <span class=\"__1 _6\"></span>p\u00fablicos <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>clientes <span class=\"__1 _6\"></span>privados, <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>garantizar <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>l buen fin de la ejecuci<span class=\"__1 _3\"></span>\u00f3n de obras y c<span class=\"__1 _3\"></span>ontratas de sanea<span class=\"__1 _3\"></span>miento urbano<span class=\"ls37\">. </span> Las operaciones conjun<span class=\"__1 _3\"></span>tas no tien<span class=\"__1 _3\"></span>en compromisos de <span class=\"__1 _3\"></span>adquisici\u00f3n de in<span class=\"__1 _3\"></span>movilizad<span class=\"__1 _3\"></span>o material relevant<span class=\"__1 _3\"></span>es.<span class=\"__1 _5f\"> </span> 14.<span class=\"ff9\"> <span class=\"__1 _3c\"> </span></span>ACTIVOS FINANCIEROS<span class=\"__1 _3\"></span> NO CORRIENTE<span class=\"__1 _3\"></span>S Y OTROS AC<span class=\"__1 _3\"></span>TIVOS FINANC<span class=\"__1 _3\"></span>IEROS CORRI<span class=\"__1 _3\"></span>ENTES<span class=\"__1 _6\"></span> No existen \u201cActi<span class=\"__1 _3\"></span>vos financieros n<span class=\"__1 _3\"></span>o corrientes<span class=\"__1 _3\"></span>\u201d u \u201cOtros activos financi<span class=\"__1 _3\"></span>eros no corrien<span class=\"__1 _3\"></span>tes\u201d significativos<span class=\"__1 _20\"></span> en situaci\u00f3n de <span class=\"__1 _6\"></span>mora,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> excepci\u00f3n de <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ap<span class=\"__1 _3\"></span>ortados por la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> Tranv\u00eda de P<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>rla, S.A. <span class=\"__1 _6\"></span>adquiri<span class=\"__1 _3\"></span>da en abril de <span class=\"__1 _6\"></span>2024 (nota <span class=\"__1 _6\"></span>4), por <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>2024 de <span class=\"__1 _6\"></span>14.549 miles <span class=\"__1 _6\"></span>de euros. <span class=\"__1 _6\"></span>No existe riesgo <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>impago, <span class=\"__1 _14\"> </span>ya <span class=\"__1 _14\"> </span>que <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>deudor <span class=\"__1 _14\"> </span>es <span class=\"__1 _38\"> </span>una <span class=\"__1 _2c\"> </span>entidad <span class=\"__1 _14\"> </span>p\u00fablica, <span class=\"__1 _14\"> </span>teniendo <span class=\"__1 _14\"> </span>derecho <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>reclamar <span class=\"__1 _14\"> </span>los correspondientes inter<span class=\"__1 _3\"></span>eses<span class=\"__1 _3\"></span> de demora.  Las <span class=\"__1 _38\"> </span>partidas <span class=\"__1 _38\"> </span>m\u00e1s <span class=\"__1 _38\"> </span>significativas <span class=\"__1 _38\"> </span>del <span class=\"__1 _38\"> </span>balance <span class=\"__1 _38\"> </span>consol<span class=\"__1 _3\"></span>idado <span class=\"__1 _38\"> </span>adjunto <span class=\"__1 _18\"> </span>de <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>mencionados <span class=\"__1 _38\"> </span>ep\u00edgrafes presentan el siguien<span class=\"__1 _3\"></span>te desglose<span class=\"__1 _3\"></span>: a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff3_1\">Activos financieros no<span class=\"__1 _3\"></span> corrientes </span></span>Los <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>diciemb<span class=\"__1 _3\"></span>re <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span><span class=\"ls19\">202</span>4 <span class=\"__1 _2d\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>distribuyen <span class=\"__1 _13\"></span>seg\u00fan <span class=\"__1 _13\"></span>el siguiente detalle:<span class=\"__1 _3\"></span><span class=\"ff5\"> </span>Activos financieros al coste amortizado Activos financieros a valor razonable cargo a reservas<span class=\"__1 _3\"></span> Derivados de cobertura Total 2024<span class=\"ls0_1\"> </span>Instrumento<span class=\"__1 _3\"></span>s de patrimonio   <span class=\"ls0_1\">- </span>32.649    <span class=\"ls0_1\">- </span>32.649  Derivado<span class=\"__1 _3\"></span>s   <span class=\"ls0_1\">- </span> - 34.216  34.216  Derechos <span class=\"__1 _3\"></span>de cobro acuerdo<span class=\"__1 _3\"></span>s concesi\u00f3n (nota <span class=\"__1 _3\"></span>11) 883.110   -   <span class=\"ls0_1\">- </span>883.110  Dep\u00f3sito<span class=\"__1 _3\"></span>s y fianzas 45.719   -   <span class=\"ls0_1\">- </span>45.719  Otros ac<span class=\"__1 _3\"></span>tivos financieros 67.306  7.765    <span class=\"ls0_1\">- </span>75.071  996.135 <span class=\"ls0_1\"> </span>40.414 <span class=\"ls0_1\"> </span>34.216 <span class=\"ls0_1\"> </span>1.070.765  2023<span class=\"ls0_1\"> </span>Instrumento<span class=\"__1 _3\"></span>s de patrimonio   <span class=\"ls0_1\">- </span>30.244    <span class=\"ls0_1\">- </span>30.244  Derivado<span class=\"__1 _3\"></span>s   <span class=\"ls0_1\">- </span> - 25.193  25.193  Derechos <span class=\"__1 _3\"></span>de cobro acuerdo<span class=\"__1 _3\"></span>s concesi\u00f3n (nota <span class=\"__1 _3\"></span>11) 547.318   -   <span class=\"ls0_1\">- </span>547.318  Dep\u00f3sito<span class=\"__1 _3\"></span>s y fianzas 76.420   -   <span class=\"ls0_1\">- </span>76.420  Otros ac<span class=\"__1 _3\"></span>tivos financieros 65.461  3.789    <span class=\"ls0_1\">- </span>69.250  689.199 <span class=\"ls0_1\"> </span>34.033 <span class=\"ls0_1\"> </span>25.193 <span class=\"ls0_1\"> </span>748.425<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">68<span class=\"ls0_1\"> </span></span>En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cActivos financi<span class=\"__1 _3\"></span>eros no corrientes<span class=\"__1 _3\"></span>\u201d (nota 5):<span class=\"ff5\"> </span>Activos financieros al coste amortizado Activos financieros a valor razonable cargo a reservas  Total 31.05.2024<span class=\"ls0_1\"> </span>Instrumentos de patrimonio   <span class=\"ls0_1\">- </span>1.242  1.242  Dep\u00f3sitos y fianzas 17.651    <span class=\"ls0_1\">- </span>17.651  Otros activos financieros 460 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>460 <span class=\"ls0_1\"> </span>18.111 <span class=\"ls0_1\"> </span>1.242 <span class=\"ls0_1\"> </span>19.353 <span class=\"ls0_1\"> </span>Durante <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2024, <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>adq<span class=\"__1 _3\"></span>uisici\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>mes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>junio <span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _c\"></span>parte <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Servicios Medio <span class=\"__1 _2d\"></span>Ambientale<span class=\"__1 _3\"></span>s <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"></span>negocio <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>filial <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>Urbaser <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"></span>Reino <span class=\"__1 _2d\"></span>Unido <span class=\"__1 _2d\"></span>(notas <span class=\"__1 _2d\"></span>4, <span class=\"__1 _2d\"></span>12 <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>27), <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>ha producido una <span class=\"__1 _6\"></span>incorporaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>al per\u00edmetro de <span class=\"__1 _6\"></span>un<span class=\"ffc\">os <span class=\"__1 _6\"></span>\u201cA<span class=\"__1 _3\"></span>ctivos financieros <span class=\"__1 _6\"></span>no corrientes\u201d <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>un<span class=\"ff1_1\"> <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte </span></span>de <span class=\"__1 _2c\"> </span>320.625  miles <span class=\"__1 _2c\"> </span>de  euros <span class=\"__1 _2c\"> </span>(fundamentalmente<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span><span class=\"ffc\">en  el <span class=\"__1 _2c\"> </span>ep\u00edgrafe  \u201cDerechos <span class=\"__1 _2c\"> </span>de  cobro <span class=\"__1 _2c\"> </span>acuerdos  de </span>concesi\u00f3n\u201d<span class=\"ff1_1\">)<span class=\"ls14\">. <span class=\"__1 _20\"></span><span class=\"ls0_1\">Asimismo <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _c\"></span>2024 c<span class=\"__1 _20\"></span>omo c<span class=\"__1 _3\"></span>onsecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _c\"></span>en el <span class=\"__1 _c\"></span>mes d<span class=\"__1 _20\"></span>e abril<span class=\"__1 _20\"></span> </span></span></span>del <span class=\"__1 _13\"></span>100% <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>sociedad <span class=\"__1 _13\"></span>Tranv\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>Parla, <span class=\"__1 _2d\"></span>S.A. <span class=\"__1 _13\"></span>se <span class=\"__1 _1a\"> </span>produ<span class=\"__1 _3\"></span>cido <span class=\"__1 _2d\"></span>una <span class=\"__1 _13\"></span>incorporaci\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>per\u00edmetro <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>un importe de 31.4<span class=\"__1 _3\"></span>29 miles de euros<span class=\"__1 _3\"></span> en el ep\u00edgrafe <span class=\"ffc\">\u201cDer<span class=\"__1 _3\"></span>echos de cobro a<span class=\"__1 _3\"></span>cuerdos de concesi<span class=\"__1 _3\"></span>\u00f3n\u201d<span class=\"ff1_1\"> (nota 4). </span></span>Por <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>au<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cobertura <span class=\"__1 _7\"></span>atiende <span class=\"__1 _7\"></span>principalmente <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>aumento <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or razonable de <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas de tipo <span class=\"__1 _6\"></span>de inter\u00e9s variable a <span class=\"__1 _6\"></span>ti<span class=\"__1 _3\"></span>po <span class=\"__1 _6\"></span>fij<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r la previsi\u00f3n de <span class=\"__1 _6\"></span>au<span class=\"__1 _3\"></span>mentos <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span>s de inter\u00e9s en ejerci<span class=\"__1 _3\"></span>cios futu<span class=\"__1 _3\"></span>ros (nota 18<span class=\"ls17\">).</span> A co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n se <span class=\"__1 _6\"></span>detalla el desglose <span class=\"__1 _6\"></span>del ep\u00edgrafe \u201cInstrumentos <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>patrimonio\u201d a 31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de<span class=\"__1 _20\"></span> 2024 y de 20<span class=\"ls19\">23</span>:<span class=\"ff5\"> </span>% Participaci\u00f3n efectiva Valor razonable 2024<span class=\"ls0_1\"> </span>Participaciones ig<span class=\"__1 _3\"></span>uales o superi<span class=\"__1 _3\"></span>ores al 5%: Verteder<span class=\"__1 _3\"></span>os de Residuos, S.A. 16,03% 11.923  Shariket<span class=\"__1 _3\"></span> Miyeh Djinet, S.p.a  13,01% 10.676  Consorcio<span class=\"__1 _3\"></span> Traza, S.A. 16,60% 3.919  Cafasso N.V. 15,00% 2.744  Resto 2.272  Participaciones inf<span class=\"__1 _3\"></span>eriores al 5%<span class=\"__1 _3\"></span>: Resto 1.115  32.649 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Participaciones ig<span class=\"__1 _3\"></span>uales o superi<span class=\"__1 _3\"></span>ores al 5%: Verteder<span class=\"__1 _3\"></span>os de Residuos, S.A. 16,03% 9.187  Shariket<span class=\"__1 _3\"></span> Miyeh Djinet, S.p.a  13,01% 8.996  Consorcio<span class=\"__1 _3\"></span> Traza, S.A. 16,60% 3.919  Cafasso N.V. 15,00% 2.744  Resto 4.112  Participaciones inf<span class=\"__1 _3\"></span>eriores al 5%<span class=\"__1 _3\"></span>: Resto 1.286  30.244 <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">69<span class=\"ls0_1\"> </span></span>Los vencimient<span class=\"__1 _3\"></span>os previstos <span class=\"__1 _3\"></span>para los <span class=\"ffc\">\u201cDep\u00f3sit<span class=\"__1 _3\"></span>os y fianz<span class=\"__1 _3\"></span>as\u201d,<span class=\"ff1_1\"> </span>\u201cDerechos de<span class=\"__1 _3\"></span> cobro ac<span class=\"__1 _3\"></span>uerdos de conc<span class=\"__1 _3\"></span>esi\u00f3n\u201d </span>y los \u201cOtros activos finan<span class=\"__1 _3\"></span>cieros\u201d son l<span class=\"__1 _3\"></span>os siguientes: <span class=\"ff1_1\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030 y siguientes Total Dep\u00f3sitos y fianzas  3.029  1.191  74 <span class=\"ls0_1\"> </span>1.183  40.242  45.719  Derechos de cobro acuerdo concesi\u00f3n (notas 3.a) y <span class=\"ls5\">11)</span> 74.207  91.767  75.052  159.523  482.561  883.110  Cr\u00e9ditos no comerciales y otros activos financieros 11.225  14.722  13.207  4.596  23.556  67.306  88.461 <span class=\"ls0_1\"> </span>107.680 <span class=\"ls0_1\"> </span>88.333 <span class=\"ls0_1\"> </span>165.302 <span class=\"ls0_1\"> </span>546.359 <span class=\"ls0_1\"> </span>996.135 <span class=\"ls0_1\"> </span>Como <span class=\"__1 _7\"></span>cr\u00e9ditos <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>comerciales <span class=\"__1 _6\"></span>figuran, <span class=\"__1 _7\"></span>principalmente, <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>importes <span class=\"__1 _6\"></span>concedidos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>p\u00fablicas por <span class=\"__1 _6\"></span>refinanciaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>servicios <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>agua <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>devengan <span class=\"__1 _6\"></span>interese<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acuerdo con las<span class=\"__1 _3\"></span> condici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>mercado. <span class=\"__1 _20\"></span>Durante el <span class=\"__1 _20\"></span>ejercicio n<span class=\"__1 _3\"></span>o s<span class=\"__1 _3\"></span>e ha <span class=\"__1 _20\"></span>producido nin<span class=\"__1 _3\"></span>g\u00fan <span class=\"__1 _3\"></span>hecho <span class=\"__1 _20\"></span>que haga <span class=\"__1 _20\"></span>prever incertidumbres en r<span class=\"__1 _3\"></span>elaci\u00f3n con la r<span class=\"__1 _3\"></span>ecuperaci\u00f3n de dich<span class=\"__1 _20\"></span>os c<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>\u00e9ditos. Los <span class=\"__1 _18\"> </span>dep\u00f3sitos <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>fianzas <span class=\"__1 _38\"> </span>corresponden <span class=\"__1 _38\"> </span>b\u00e1sicamente <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _38\"> </span>realizad<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _14\"> </span>obligaciones <span class=\"__1 _18\"> </span>legales <span class=\"__1 _38\"> </span>o contractuales en <span class=\"__1 _3\"></span>el desarro<span class=\"__1 _3\"></span>llo de las <span class=\"__1 _20\"></span>actividades de las <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _3\"></span>del Grupo, tal<span class=\"__1 _20\"></span>es como dep\u00f3sitos <span class=\"__1 _3\"></span>por acometidas el\u00e9ctricas<span class=\"__1 _20\"></span>, po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> garant\u00eda en la <span class=\"__1 _3\"></span>ejecuci\u00f3n de<span class=\"__1 _3\"></span> obras, por alquiler d<span class=\"__1 _3\"></span>e inmuebles, etc. b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Otros activos financiero<span class=\"__1 _3\"></span>s corrientes </span></span>En <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>consolidado <span class=\"__1 _13\"></span>adjunto <span class=\"__1 _13\"></span>figuran <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>dep\u00f3sitos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>constituidos <span class=\"__1 _13\"></span>por garant\u00edas <span class=\"__1 _20\"></span>contractuales, <span class=\"__1 _20\"></span>los d<span class=\"__1 _3\"></span>erechos <span class=\"__1 _20\"></span>de cobro <span class=\"__1 _20\"></span>derivados <span class=\"__1 _20\"></span>de ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _3\"></span>concesionale<span class=\"__1 _3\"></span>s (no<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>11)<span class=\"__1 _3\"></span> con vencimiento inferior a <span class=\"__1 _6\"></span>los doce meses, inversiones financieras corrientes, realizadas a m\u00e1s <span class=\"__1 _6\"></span>de tres meses <span class=\"__1 _6\"></span>a efectos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>atende<span class=\"__1 _3\"></span>r <span class=\"__1 _6\"></span>determinad<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>situaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>puntual<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tesorer\u00eda, los <span class=\"__1 _6\"></span>cr\u00e9ditos concedidos a sociedades contabiliz<span class=\"__1 _3\"></span>adas por el <span class=\"__1 _3\"></span>m\u00e9todo de la partic<span class=\"__1 _3\"></span>ipaci\u00f3n y los cr\u00e9dit<span class=\"__1 _3\"></span>os a terceros corri<span class=\"__1 _3\"></span>entes. La composici\u00f3n del<span class=\"__1 _3\"></span> saldo a 31 d<span class=\"__1 _3\"></span>e diciembre de 2024 y <span class=\"__1 _3\"></span>de 2023 es la siguient<span class=\"__1 _3\"></span>e: Activos financieros al coste amortizado Activos financieros a valor razonable cargo a resultados Derivados de cobertura Total 2024<span class=\"ls0_1\"> </span>Derivados   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span> -  - Derechos de cobro acuerdos concesi\u00f3n 84.643    <span class=\"ls0_1\">- </span> - 84.643  Dep\u00f3sitos y fianzas 90.001    <span class=\"ls0_1\">- </span> - 90.001  Otros activos financieros 77.823  4.231   - 82.054  252.467 <span class=\"ls0_1\"> </span>4.231 <span class=\"ls0_1\"> </span> - 256.698 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Derivados   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>5.252  5.252  Derechos de cobro acuerdos concesi\u00f3n 61.247    <span class=\"ls0_1\">- </span> - 61.247  Dep\u00f3sitos y fianzas 90.754    <span class=\"ls0_1\">- </span> - 90.754  Otros activos financieros 103.292    <span class=\"ls0_1\">- </span> - 103.292  255.293 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>5.252 <span class=\"ls0_1\"> </span>260.545<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">70<span class=\"ls0_1\"> </span></span>Durante <span class=\"__1 _6\"></span>el primer <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span>mestre del <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>han reclasificado <span class=\"__1 _6\"></span>a \u201dActivos <span class=\"__1 _6\"></span>no corrientes mantenidos <span class=\"__1 _6\"></span>para la venta\u201d <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>siguientes <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span><span class=\"ff1_1\">aportaban <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>actividad <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> </span>Cemento e Inm<span class=\"__1 _3\"></span>obiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de balance \u201cActi<span class=\"__1 _3\"></span>vos financier<span class=\"__1 _3\"></span>os corrientes\u201d <span class=\"__1 _3\"></span>(nota 5):<span class=\"ff1_1\"> </span>Activos financieros al coste amortizado 31.05.2024<span class=\"ls0_1\"> </span>Dep\u00f3sitos y fianzas 1.022  Otros activos financieros 11.127  12.149<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span>Como <span class=\"__1 _3\"></span>otros acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _3\"></span>financieros <span class=\"__1 _3\"></span>figuran <span class=\"__1 _3\"></span>principalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>cr\u00e9ditos <span class=\"__1 _3\"></span>corrientes <span class=\"__1 _20\"></span>concedidos <span class=\"__1 _3\"></span>y otras <span class=\"__1 _20\"></span>cuentas a<span class=\"__1 _3\"></span> cobrar <span class=\"__1 _6\"></span>a negocios conjuntos y <span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>ociadas por <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de 21.814 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os (34.993 miles <span class=\"__1 _6\"></span>de euros en el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _3\"></span>20<span class=\"ls19\">23</span>), cr\u00e9dit<span class=\"__1 _3\"></span>os corri<span class=\"__1 _3\"></span>entes a <span class=\"__1 _3\"></span>terceros <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 46.788 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _20\"></span>e euros (38.5<span class=\"__1 _3\"></span>04 mil<span class=\"__1 _3\"></span>es de <span class=\"__1 _7\"></span>euros <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>2023) <span class=\"__1 _7\"></span>e <span class=\"__1 _7\"></span>imposiciones<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>entidades <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cr\u00e9dito <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>3.374 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> euros (20.507 mile<span class=\"__1 _3\"></span>s de euros en<span class=\"__1 _3\"></span> el ejercicio 20<span class=\"__1 _3\"></span>23)<span class=\"__1 _5f\"> </span>. La <span class=\"__1 _6\"></span>tasa media <span class=\"__1 _6\"></span>de rentabilidad o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>enida <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r estos <span class=\"__1 _6\"></span>conceptos est\u00e1 <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>entabilidades de <span class=\"__1 _6\"></span>mercado<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>seg\u00fa<span class=\"__1 _3\"></span>n el plazo de cada in<span class=\"__1 _3\"></span>versi\u00f3n.<span class=\"__1 _5f\"> </span> 15.<span class=\"ff9\"> <span class=\"__1 _33\"> </span></span>EXISTENCIAS La <span class=\"__1 _7\"></span>composici\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>saldo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ex<span class=\"__1 _6\"></span>ist<span class=\"__1 _3\"></span>encias <span class=\"__1 _7\"></span>neto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>eterioros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>023 <span class=\"__1 _7\"></span>se corresponde con el sigu<span class=\"__1 _3\"></span>iente detall<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Bienes inmobiliarios 8.262  719.718  Materias primas y otros  aprovisionamientos 289.112  354.799  Construcci\u00f3n 170.393  156.312  Servicios Medioambientales 79.564  78.764  Gesti\u00f3n Integral del Agua 38.171  30.007  Concesiones 984 <span class=\"ls0_1\"> </span>1.178  Cementos  - 88.526  Inmobiliaria  - 12 <span class=\"ls0_1\"> </span>Productos terminados 7.939  23.267  Anticipos 118.415  136.554  423.728 <span class=\"ls0_1\"> </span>1.234.338 <span class=\"ls0_1\"> </span>Como <span class=\"__1 _6\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la escisi\u00f3n <span class=\"__1 _6\"></span>parcial financiera <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Inmocem<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>(nota<span class=\"__1 _20\"></span> 2), <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>pr\u00e1cti<span class=\"__1 _3\"></span>ca <span class=\"__1 _38\"> </span>totalidad<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>l<span class=\"ls31\">os</span> <span class=\"__1 _38\"> </span><span class=\"ffc\">\u201cBienes <span class=\"__1 _38\"> </span>inm<span class=\"__1 _3\"></span>obiliarios\u201d<span class=\"ff1_1\">, <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>se <span class=\"__1 _38\"> </span>encuadraban <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>actividad <span class=\"__1 _38\"> </span>de<span class=\"__1 _20\"></span> </span></span>Inmobiliaria, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>dad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>balan<span class=\"__1 _3\"></span>ce <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>situaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>perf<span class=\"__1 _3\"></span>eccionamiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a operaci\u00f3n. <span class=\"__1 _20\"></span>En es<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>partida <span class=\"__1 _20\"></span>figuran <span class=\"__1 _20\"></span>solares de<span class=\"__1 _3\"></span>stinados <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la promoci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>inmobiliaria, <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>ay<span class=\"__1 _3\"></span>oritariamente <span class=\"__1 _20\"></span>de uso <span class=\"__1 _13\"></span>residencial <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>promociones <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>mobiliarias <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>curso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>ya <span class=\"__1 _7\"></span>terminadas, <span class=\"__1 _13\"></span>sobr<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>qu<span class=\"__1 _20\"></span>e exist<span class=\"ls28\">\u00eda</span>n <span class=\"__1 _3\"></span>compromisos <span class=\"__1 _20\"></span>de v<span class=\"__1 _3\"></span>enta p<span class=\"__1 _3\"></span>or <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>final <span class=\"__1 _20\"></span>de entrega <span class=\"__1 _20\"></span>a los <span class=\"__1 _20\"></span>clientes de <span class=\"__1 _20\"></span>135.750 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _20\"></span>en el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2023<span class=\"ffc\">. <span class=\"__1 _13\"></span>Los <span class=\"__1 _13\"></span>anticip<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>entregado <span class=\"__1 _13\"></span>algunos <span class=\"__1 _13\"></span>clientes<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>citados <span class=\"__1 _13\"></span>\u201cBi<span class=\"ff1_1\">enes </span></span>inmobiliarios\u201d <span class=\"__1 _13\"></span>est\u00e1n <span class=\"__1 _2d\"></span>garantizados <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"></span>contratos <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>s<span class=\"__1 _3\"></span>eguros <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>avales <span class=\"__1 _2d\"> </span>bancarios, <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>con <span class=\"__1 _2d\"></span>los requisitos establ<span class=\"__1 _3\"></span>ecidos por <span class=\"__1 _3\"></span>la normativa en vigo<span class=\"__1 _3\"></span>r.<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">71<span class=\"ls0_1\"> </span></span>El <span class=\"__1 _6\"></span>Grupo clasifica <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>promoci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>inm<span class=\"__1 _3\"></span>obiliarias como <span class=\"__1 _6\"></span>corriente<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>atend<span class=\"__1 _3\"></span>iendo <span class=\"__1 _6\"></span>a su <span class=\"__1 _6\"></span>ciclo de <span class=\"__1 _6\"></span>producci\u00f3n, distinguiendo <span class=\"__1 _6\"></span>entre <span class=\"__1 _7\"></span>promociones<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inmobiliarias <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>curso <span class=\"__1 _6\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>terminadas. <span class=\"__1 _6\"></span>Las <span class=\"__1 _6\"></span>promociones <span class=\"__1 _7\"></span>inmobiliaria<span class=\"__1 _3\"></span>s en curso <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>clasific<span class=\"__1 _20\"></span>an <span class=\"__1 _6\"></span>como de ciclo co<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>to cuando el <span class=\"__1 _6\"></span>period<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> media hasta <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> finalizaci\u00f3n se <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>ma es inferior <span class=\"__1 _3\"></span>a los <span class=\"__1 _3\"></span>doce <span class=\"__1 _3\"></span>meses <span class=\"__1 _3\"></span>y como de <span class=\"__1 _20\"></span>ciclo largo en <span class=\"__1 _3\"></span>caso c<span class=\"__1 _3\"></span>ontrario. Un<span class=\"__1 _3\"></span>a vez fin<span class=\"__1 _3\"></span>alizad<span class=\"__1 _3\"></span>a la p<span class=\"__1 _3\"></span>romoci\u00f3n se<span class=\"__1 _3\"></span> clasifica como pro<span class=\"__1 _3\"></span>moci\u00f3n inmobiliaria <span class=\"__1 _3\"></span>terminada.<span class=\"ff5\"> </span>La <span class=\"__1 _6\"></span>composici<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del saldo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la partida <span class=\"__1 _6\"></span>\u201cBienes inmobiliarios\u201d a <span class=\"__1 _6\"></span><span class=\"ff1_1\">3<span class=\"__1 _6\"></span>1 de <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de 2023 <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span> </span>la siguiente: Coste Deterioro Valor neto 2024<span class=\"ls0_1\"> </span>Terrenos y solares 17.078  (16.250) 828 <span class=\"ls0_1\"> </span>Promociones inmobiliarias en curso de ciclo corto - - - Promociones inmobiliarias en curso de ciclo largo 14.178  (6.744) 7.434  Promociones inmobiliarias terminadas - - - Total 31.256 <span class=\"ls0_1\"> </span>(22.994) 8.262 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Terrenos y solares 651.917  (138.376) 513.541  Promociones inmobiliarias en curso de ciclo corto 67.683  (528) 67.155  Promociones inmobiliarias en curso de ciclo largo 155.385  (59.011) 96.374  Promociones inmobiliarias terminadas 49.192  (6.544) 42.648  Total 924.177 <span class=\"ls0_1\"> </span>(204.459) 719.718 <span class=\"ls0_1\"> </span>Los <span class=\"__1 _c\"></span>mov<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mientos <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>diverso<span class=\"ls35\">s <span class=\"__1 _20\"></span><span class=\"ls0_1\">elementos <span class=\"__1 _20\"></span><span class=\"ls1a\">de<span class=\"ls0_1\"> <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span><span class=\"ffc\">partida <span class=\"__1 _c\"></span>\u201cBienes <span class=\"__1 _20\"></span>inmobiliarios\u201d<span class=\"ff1_1\"> <span class=\"__1 _c\"></span>habidos <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _c\"></span>ejercicios<span class=\"__1 _3\"></span> </span></span></span></span></span></span>2024 y 2023 han sido<span class=\"__1 _3\"></span> los sig<span class=\"__1 _3\"></span>uientes: Terrenos y solares Promociones inmobiliarias en curso de ciclo corto Promociones inmobiliarias en curso de ciclo largo Promociones inmobiliarias terminadas Deterioros Saldo a 31.12.22 675.770 <span class=\"ls0_1\"> </span>58.086 <span class=\"ls0_1\"> </span>142.027 <span class=\"ls0_1\"> </span>67.435 <span class=\"ls0_1\"> </span>(179.451) Entradas o dotaciones 12.736  60.532  12.611  1.859  (38.345) Salidas, bajas o reducciones (5.884) - - (101.220) 13.284  Diferencias de conversi\u00f3n (38) - (4) - 45 <span class=\"ls0_1\"> </span>Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos (30.667) (50.935) 751 <span class=\"ls0_1\"> </span>81.118  8 <span class=\"ls0_1\"> </span>Saldo a 31.12.23 651.917 <span class=\"ls0_1\"> </span>67.683 <span class=\"ls0_1\"> </span>155.385 <span class=\"ls0_1\"> </span>49.192 <span class=\"ls0_1\"> </span>(204.459) Entradas o dotaciones 1.057  19.407  18.899  25.658  (333) Salidas, bajas o reducciones (15.296) (18.889) - (28.686) 1.396  Diferencias de conversi\u00f3n 70 <span class=\"ls0_1\"> </span>- - - 2 <span class=\"ls0_1\"> </span>Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (608.002) (70.471) (170.596) (46.165) 180.492  Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos (12.668) 2.270  10.490  1 <span class=\"ls0_1\"> </span>(92) Saldo a 31.12.24 17.078 <span class=\"ls0_1\"> </span>- 14.178 <span class=\"ls0_1\"> </span>- (22.994)<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">72<span class=\"ls0_1\"> </span></span>En el ejercicio <span class=\"__1 _3\"></span>2024 se han reclasificad<span class=\"__1 _3\"></span>o a <span class=\"ffc\">\u201dActivos n<span class=\"__1 _3\"></span>o corrientes mant<span class=\"__1 _3\"></span>enidos para la venta<span class=\"__1 _3\"></span>\u201d los siguientes </span>importes que apor<span class=\"__1 _3\"></span>taban a 31 de <span class=\"__1 _3\"></span>mayo de 2024 l<span class=\"__1 _3\"></span>os segment<span class=\"__1 _3\"></span>os de actividad de C<span class=\"__1 _3\"></span>emento e Inmobiliaria<span class=\"__1 _20\"></span> al ep\u00edgrafe de balanc<span class=\"__1 _3\"></span>e \u201cExistencias\u201d (n<span class=\"__1 _3\"></span>ota 5):<span class=\"ff1_1\"> </span>Coste Deterioro Valor neto 31.05.2024<span class=\"ls0_1\"> </span>Bienes inmobiliarios: Terrenos y solares 608.002  (120.777) 487.225  Promociones inmobiliarias en curso de ciclo corto 70.471  (858) 69.613  Promociones inmobiliarias en curso de ciclo largo 170.596  (52.542) 118.054  Promociones inmobiliarias terminadas 46.165  (6.315) 39.850  Materias primas y otros aprovisionamientos 14.790  (1.262) 13.528  Productos terminados 111.802  (5.181) 106.621  Anticipos 3.965   - 3.965  Total 1.025.791 <span class=\"ls0_1\"> </span>(186.935) 838.856 <span class=\"ls0_1\"> </span>A continuaci\u00f3n se <span class=\"__1 _3\"></span>muestra el detall<span class=\"__1 _20\"></span>e de los principales product<span class=\"__1 _3\"></span>os inmobiliari<span class=\"__1 _3\"></span>os: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Fincas y promociones Tres Cantos (Madrid)   <span class=\"ls0_1\">- </span>201.550  Fincas y Promociones El Molar (Madrid)   <span class=\"ls0_1\">- </span>58.060  Fincas y promociones Badalona (Barcelona)   <span class=\"ls0_1\">- </span>54.357  Fincas y promociones Sant Joan Desp\u00ed (Barcelona)   <span class=\"ls0_1\">- </span>43.622  Fincas y promociones Arroyo Fresno (Madrid)   <span class=\"ls0_1\">- </span>38.449  Fincas y Promociones Valdebebas (Madrid)   <span class=\"ls0_1\">- </span>14.130  Fincas y Promociones Alcorc\u00f3n   <span class=\"ls0_1\">- </span>13.860  Fincas y Promociones San Gregorio  (Zaragoza)   <span class=\"ls0_1\">- </span>12.750  Fincas y Promociones Esencia Sabadell<span class=\"__1 _3\"></span> (Barcelona)<span class=\"__1 _6\"></span>   <span class=\"ls0_1\">- </span>12.460  Fincas y Promociones Mar\u00edtimo (Valencia)   <span class=\"ls0_1\">- </span>11.100  Fincas y Promociones Ensanche Vallecas (Madrid)   <span class=\"ls0_1\">- </span>10.610  Fincas y Promociones Nueva Condomina Golf (Murcia)   <span class=\"ls0_1\">- </span>10.430  Fincas y Promociones Torres del Mar (Las Palmas)   <span class=\"ls0_1\">- </span>9.380  Fincas y Promociones Las Glorias (Barcelona)   <span class=\"ls0_1\">- </span>4.370  Resto de fincas y promociones 8.262  224.590  8.262 <span class=\"ls0_1\"> </span>719.718 <span class=\"ls0_1\"> </span>Las <span class=\"__1 _6\"></span>existencias<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>inmobiliarias se <span class=\"__1 _6\"></span>valoran por <span class=\"__1 _6\"></span>su coste <span class=\"__1 _6\"></span>de adquisici\u00f3n o<span class=\"__1 _6\"></span> producci\u00f3n corregido <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su caso al valor de mercado<span class=\"__1 _3\"></span> cuando es<span class=\"__1 _3\"></span>te es menor.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">73<span class=\"ls0_1\"> </span></span>Con <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>objeto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>determinar <span class=\"__1 _6\"></span>si <span class=\"__1 _6\"></span>ex<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>valor, <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>estima<span class=\"ls1a\">ba</span> <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los<span class=\"__1 _3\"></span> principales <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>conforman<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>cartera <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>existencias <span class=\"__1 _6\"></span>inmobiliarias <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>Inmobiliaria,<span class=\"__1 _3\"></span> que <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>mencionado <span class=\"__1 _7\"></span>previamente <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>objeto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>cisi\u00f3n <span class=\"__1 _7\"></span>(nota <span class=\"__1 _7\"></span>2), <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>trav\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>terceros independientes (TINSA, <span class=\"__1 _6\"></span>SAVILLS y <span class=\"__1 _6\"></span>GESVALT). <span class=\"__1 _6\"></span>Las valoraciones <span class=\"__1 _6\"></span>fueron <span class=\"__1 _6\"></span>realizadas siguiendo <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>criterio<span class=\"__1 _3\"></span>s de <span class=\"__1 _3\"></span>RICS <span class=\"__1 _20\"></span>(Royal In<span class=\"__1 _3\"></span>titution <span class=\"__1 _20\"></span>of <span class=\"__1 _20\"></span>Chartered Sur<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>eyors) <span class=\"__1 _20\"></span>valorados <span class=\"__1 _20\"></span>a la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>cierre <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>presentes<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>estados<span class=\"__1 _20\"></span> financieros <span class=\"__1 _c\"></span>consolidados. <span class=\"__1 _20\"></span>Se <span class=\"__1 _20\"></span>aplicaron <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>m\u00e9todos <span class=\"__1 _20\"></span>Residu<span class=\"__1 _3\"></span>al <span class=\"__1 _20\"></span>Din\u00e1mico, <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>comparaci\u00f3n <span class=\"__1 _c\"></span>y d<span class=\"__1 _20\"></span>e d<span class=\"__1 _20\"></span>escuentos de <span class=\"__1 _20\"></span>flujos <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>caja <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>mejor <span class=\"__1 _20\"></span>aproximaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _20\"></span>al <span class=\"__1 _c\"></span>valor. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _20\"></span>Residual <span class=\"__1 _c\"></span>Din\u00e1mico <span class=\"__1 _c\"></span>es <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _c\"></span>b\u00e1sico, esencial <span class=\"__1 _1a\"> </span>y  fun<span class=\"__1 _3\"></span>damental <span class=\"__1 _1a\"> </span>que <span class=\"__1 _32\"> </span>se <span class=\"__1 _1a\"> </span>usa  en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>valoraci\u00f3n <span class=\"__1 _1a\"> </span>de  suelos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>te<span class=\"__1 _6\"></span>rren<span class=\"__1 _3\"></span>os, <span class=\"__1 _1a\"> </span>siendo  el <span class=\"__1 _1a\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>m\u00e1s ampliamente <span class=\"__1 _c\"></span>aceptado <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>agentes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>participantes <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>mercado <span class=\"__1 _20\"></span>inmobiliario. <span class=\"__1 _c\"></span>No <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bstant<span class=\"__1 _20\"></span>e, al<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>utilizar<span class=\"__1 _3\"></span> en <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>esquema <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>funcionamiento <span class=\"__1 _6\"></span>diferentes <span class=\"__1 _6\"></span>variables, <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>datos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>utilizar <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>les <span class=\"__1 _6\"></span>deben <span class=\"__1 _6\"></span>ser extra\u00eddos <span class=\"__1 _7\"></span>directamente<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>mercado, <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>utilizaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>manera <span class=\"__1 _7\"></span>instrumental <span class=\"__1 _13\"></span>del <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _7\"></span>de comparaci\u00f3n. <span class=\"__1 _3\"></span> Mediante <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>comparaci\u00f3n,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>obtienen, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>trav\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>mercado inmobiliario <span class=\"__1 _6\"></span>basad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>informacion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>concretas, <span class=\"__1 _6\"></span>los dato<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omparables <span class=\"__1 _6\"></span>necesa<span class=\"__1 _3\"></span>rios <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>aplicar <span class=\"__1 _6\"></span>com<span class=\"__1 _20\"></span>o variables dentro del m\u00e9todo residual din\u00e1<span class=\"__1 _3\"></span>mico. En la selecci\u00f3n indicada se contra<span class=\"__1 _3\"></span>sta<span class=\"__1 _6\"></span>n previa<span class=\"__1 _3\"></span>mente los<span class=\"__1 _3\"></span> valores <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>aquellas <span class=\"__1 _c\"></span>variables <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>resultan <span class=\"__1 _c\"></span>anormales <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>fin <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>identificar <span class=\"__1 _20\"></span>y <span class=\"__1 _c\"></span>eliminar <span class=\"__1 _c\"></span>tanto <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>procedentes de transacci<span class=\"__1 _3\"></span>ones y of<span class=\"__1 _3\"></span>ertas qu<span class=\"__1 _3\"></span>e no cumpl<span class=\"__1 _3\"></span>en las condici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _3\"></span>exigidas <span class=\"__1 _3\"></span>en la <span class=\"__1 _3\"></span>definici\u00f3n <span class=\"__1 _3\"></span>de valor <span class=\"__1 _3\"></span>razonable<span class=\"__1 _3\"></span>, como <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>pudieran <span class=\"__1 _20\"></span>incluir <span class=\"__1 _c\"></span>elementos <span class=\"__1 _20\"></span>especulativos <span class=\"__1 _20\"></span>o <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>recojan <span class=\"__1 _20\"></span>condiciones <span class=\"__1 _c\"></span>particulares <span class=\"__1 _20\"></span>y p<span class=\"__1 _3\"></span>ropias de <span class=\"__1 _38\"> </span>un <span class=\"__1 _14\"> </span>agente <span class=\"__1 _38\"> </span>espec\u00edfico <span class=\"__1 _14\"> </span>y <span class=\"__1 _38\"> </span>que <span class=\"__1 _38\"> </span>est\u00e9n <span class=\"__1 _14\"> </span>alejadas <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _38\"> </span>realidad <span class=\"__1 _38\"> </span>del <span class=\"__1 _14\"> </span>mercado. <span class=\"__1 _14\"> </span>Una <span class=\"__1 _38\"> </span>vez <span class=\"__1 _38\"> </span>definidas<span class=\"__1 _20\"></span>, determinadas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>oncretadas <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variables <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>usar en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _6\"></span>residual <span class=\"__1 _6\"></span>din<span class=\"__1 _3\"></span>\u00e1mico; <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>suel<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> calcula <span class=\"__1 _20\"></span>considerando <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>flujos fu<span class=\"__1 _3\"></span>turos <span class=\"__1 _20\"></span>asociados <span class=\"__1 _20\"></span>al d<span class=\"__1 _3\"></span>esarrollo <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>promoci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>dicho <span class=\"__1 _20\"></span>suelo, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _20\"></span>cobros<span class=\"__1 _3\"></span> como <span class=\"__1 _13\"></span>pagos, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>hip\u00f3tesis <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>precios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>mercad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>(fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _13\"></span>precios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>venta <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> construcci\u00f3n) <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>periodos <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>urbanizaci\u00f3n, <span class=\"__1 _c\"></span>construcci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>comercializaci\u00f3n <span class=\"__1 _c\"></span>conforme <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>circunstancias propias de cada cas<span class=\"__1 _3\"></span>o concreto.  Para <span class=\"__1 _6\"></span>las valoraciones <span class=\"__1 _6\"></span>realiz<span class=\"__1 _3\"></span>adas <span class=\"__1 _6\"></span>por el <span class=\"__1 _6\"></span>experto <span class=\"__1 _6\"></span>indepe<span class=\"__1 _3\"></span>ndiente <span class=\"__1 _6\"></span>de inmuebles <span class=\"__1 _6\"></span>terminad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>el m<span class=\"__1 _6\"></span>\u00e9t<span class=\"__1 _3\"></span>odo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e valoraci\u00f3n usado <span class=\"__1 _3\"></span>e<span class=\"ls3e\">ra</span> el de comparaci<span class=\"__1 _3\"></span>\u00f3n directa con tr<span class=\"__1 _3\"></span>ansacciones de m<span class=\"__1 _3\"></span>ercado. El v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>otal <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e las <span class=\"__1 _6\"></span>existencias inmobiliarias de <span class=\"__1 _6\"></span>la actividad Inmobiliaria <span class=\"__1 _6\"></span>determi<span class=\"__1 _3\"></span>nado por <span class=\"__1 _6\"></span>los expertos<span class=\"__1 _3\"></span> independientes, a<span class=\"__1 _3\"></span>scend\u00eda <span class=\"ls32\">a </span>750.584 miles de eur<span class=\"__1 _3\"></span>os a 31 de diciembr<span class=\"__1 _3\"></span>e de 2023. Las hip\u00f3tesis clav<span class=\"__1 _3\"></span>e consideradas par<span class=\"__1 _3\"></span>a realizar las valor<span class=\"__1 _20\"></span>acio<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> fueron: - Plazos <span class=\"__1 _3\"></span>temporales <span class=\"__1 _3\"></span>que afectan <span class=\"__1 _20\"></span>a la obtenci\u00f3n <span class=\"__1 _3\"></span>de li<span class=\"__1 _3\"></span>cencias y <span class=\"__1 _3\"></span>comienzo d<span class=\"__1 _20\"></span>e obras de <span class=\"__1 _3\"></span>urbanizaci\u00f3n <span class=\"__1 _3\"></span>y/o construcci\u00f3n. - Rango<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>ventas: <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>afectan <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>a una<span class=\"__1 _3\"></span> horquilla<span class=\"__1 _20\"></span> de pre<span class=\"__1 _3\"></span>cios de<span class=\"__1 _3\"></span> venta,<span class=\"__1 _3\"></span> co<span class=\"__1 _3\"></span>mo al<span class=\"__1 _3\"></span> porcentaje<span class=\"__1 _3\"></span> y <span class=\"__1 _3\"></span>plazo de comercializaci<span class=\"__1 _3\"></span>\u00f3n, y venta real <span class=\"__1 _3\"></span>y efectiva de<span class=\"__1 _3\"></span> los diferentes in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>uebles. - Tasas de descuento de l<span class=\"__1 _3\"></span>os flujos de caja generad<span class=\"__1 _3\"></span>os que recogen el ri<span class=\"__1 _3\"></span>esgo y el va<span class=\"__1 _3\"></span>lor del dinero en el<span class=\"__1 _3\"></span> tiempo. En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024 <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>saldo <span class=\"__1 _6\"></span>total <span class=\"__1 _6\"></span>acu<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ulad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioros <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>existencias <span class=\"__1 _6\"></span>in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obiliarias <span class=\"__1 _6\"></span>asci<span class=\"__1 _3\"></span>ende <span class=\"__1 _6\"></span>a 22.994 miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s (204<span class=\"__1 _3\"></span>.459 miles de eur<span class=\"__1 _3\"></span>os en el ej<span class=\"__1 _3\"></span>ercicio 2023).  No existen compr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>misos <span class=\"__1 _3\"></span>signifi<span class=\"__1 _3\"></span>cativos de compras de <span class=\"__1 _3\"></span>activos inmobiliarios al<span class=\"__1 _3\"></span> cierre del ejercici<span class=\"__1 _3\"></span>o. Las <span class=\"__1 _6\"></span>\u201cMaterias <span class=\"__1 _6\"></span>primas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>otros <span class=\"__1 _7\"></span>aprovisiona<span class=\"__1 _3\"></span>mientos\u201d <span class=\"__1 _6\"></span>incluyen <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>necesaria<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>ejecuci\u00f3n de <span class=\"__1 _20\"></span>obras <span class=\"__1 _3\"></span>pendientes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>incorporar <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>las <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mas, <span class=\"__1 _20\"></span>materiales <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>elementos <span class=\"__1 _c\"></span>almacenables <span class=\"__1 _c\"></span>de construc<span class=\"__1 _3\"></span>ci\u00f3n,<span class=\"__1 _3\"></span> repuestos, combustibl<span class=\"__1 _3\"></span>es y otros mat<span class=\"__1 _3\"></span>eriales necesari<span class=\"__1 _3\"></span>os en el desarr<span class=\"__1 _3\"></span>ollo de las actividad<span class=\"__1 _3\"></span>es.  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">74<span class=\"ls0_1\"> </span></span>16.<span class=\"ff9\"> <span class=\"__1 _3c\"> </span></span>DEUDORES COMERCIALES<span class=\"ls3f\">, </span>OTRAS CU<span class=\"__1 _3\"></span>ENTAS A COBR<span class=\"__1 _3\"></span>AR Y OTROS AC<span class=\"__1 _3\"></span>TIVOS CORRI<span class=\"__1 _3\"></span>ENTES a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Clientes por ven<span class=\"__1 _3\"></span>tas y prest<span class=\"__1 _3\"></span>aciones de se<span class=\"__1 _3\"></span>rvicios </span></span>Este <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _7\"></span>consolidado <span class=\"__1 _7\"></span>adjunto <span class=\"__1 _7\"></span>recoge <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _7\"></span>prestado<span class=\"__1 _3\"></span>s pendientes <span class=\"__1 _6\"></span>de cobro, <span class=\"__1 _6\"></span>valorada tal <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>indica en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>nota <span class=\"__1 _6\"></span>3.s), <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>aportan las <span class=\"__1 _6\"></span>diversas <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es del Grupo y que son la<span class=\"__1 _3\"></span> base del r<span class=\"__1 _3\"></span>esultado de explo<span class=\"__1 _3\"></span>taci\u00f3n. La <span class=\"__1 _1a\"> </span>composici\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>saldo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>deudores<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>ajenos <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>diciembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>2024 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>20<span class=\"ls9\">23</span> <span class=\"__1 _1a\"> </span>se corresponde con el sigu<span class=\"__1 _3\"></span>iente detall<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Producci\u00f3n certificada pendiente de cobro y deud<span class=\"__1 _3\"></span>ores por ventas<span class=\"__1 _6\"></span> 1.277.439  1.292.894  Producci\u00f3n ejecutada pendiente de certificar 1.136.437  1.036.769  Retenciones por garant\u00eda 65.517  58.254  Producci\u00f3n facturada a empresas asociadas y controladas conjuntamente 117.749  90.840  Clientes por ventas y prestaciones de servicios 2.597.142  2.478.757  Anticipos recibidos por pedidos (nota 22) (638.660) (646.686) Total saldo neto de clientes po<span class=\"__1 _3\"></span>r ve<span class=\"__1 _6\"></span>ntas y prestacio<span class=\"__1 _3\"></span>nes de servicios 1.958.482 <span class=\"ls0_1\"> </span>1.832.071 <span class=\"ls0_1\"> </span>El <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>expues<span class=\"__1 _3\"></span>to <span class=\"__1 _7\"></span>corresponde <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>neto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>eudores, <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>vez <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>eradas <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>correcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>por riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>insolvencia <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>ascienden <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>231.651 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(260.364 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre de 20<span class=\"__1 _3\"></span>23) y <span class=\"__1 _20\"></span>deducida la <span class=\"__1 _20\"></span>partida d<span class=\"__1 _3\"></span>e anticip<span class=\"__1 _3\"></span>os recibid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>por pedidos <span class=\"__1 _20\"></span>que figura <span class=\"__1 _20\"></span>en el <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cAcreed<span class=\"__1 _3\"></span>ores comerciales y otras cuentas a pagar\u201d del pasivo del ba<span class=\"__1 _3\"></span>lance consolidado adjunto.<span class=\"__1 _3\"></span> Dicha partida recoge tambi\u00e9n las cantidade<span class=\"__1 _3\"></span>s certificad<span class=\"__1 _3\"></span>as por anticipad<span class=\"__1 _3\"></span>o por diversos concepto<span class=\"__1 _3\"></span>s, hayan <span class=\"__1 _3\"></span>sido cobradas o no. En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cClientes por<span class=\"__1 _3\"></span> ventas y pr<span class=\"__1 _3\"></span>estaci\u00f3n de servicios<span class=\"__1 _3\"></span>\u201d (nota 5):<span class=\"ff1_1\"> </span>31.05.2024<span class=\"ls0_1\"> </span>Producci\u00f3n certificada pendiente de cobro y deud<span class=\"__1 _3\"></span>ores por ventas<span class=\"__1 _6\"></span> 117.149  Producci\u00f3n ejecutada pendiente de certificar 5.239  Retenciones por garant\u00eda - Producci\u00f3n facturada a empresas asociadas y controladas conjuntamente 8.587  Clientes por ventas y prestaciones de servicios 130.975  Anticipos recibidos por pedidos (40.203) Total saldo neto de clientes po<span class=\"__1 _3\"></span>r ventas y<span class=\"__1 _6\"></span> pre<span class=\"__1 _3\"></span>staciones de servicios 90.772 <span class=\"ls0_1\"> </span>A <span class=\"__1 _1a\"> </span>continuaci\u00f3n <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>muestra <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>antig\u00fcedad <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>saldo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>\u201cClientes <span class=\"__1 _1a\"> </span>por <span class=\"__1 _32\"> </span>ventas <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>prestaciones <span class=\"__1 _1a\"> </span>de servicios\u201d a 31 de dici<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>br<span class=\"__1 _3\"></span>e de 202<span class=\"ff1_1\">4: </span>inferior a 1 a\u00f1o entre 1 y 2 a\u00f1os superior a 3 a\u00f1os Total Clientes por ventas y prestaciones de servicios 2.470.779  63.578  62.785  2.597.142<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">75<span class=\"ls0_1\"> </span></span>Los cr\u00e9ditos por <span class=\"__1 _3\"></span>operaciones c<span class=\"__1 _3\"></span>omerciales en m<span class=\"__1 _3\"></span>ora son los siguient<span class=\"__1 _3\"></span>es:<span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Construcci\u00f3n 34.370  33.430  Servicios Medioambientales 205.604  247.268  Aguas 153.919  165.342  Concesiones 5.909  45 <span class=\"ls0_1\"> </span>TOTAL 399.802 <span class=\"ls0_1\"> </span>446.085 <span class=\"ls0_1\"> </span>Se <span class=\"__1 _13\"></span>consideran <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>mora, <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>aquellos <span class=\"__1 _13\"></span>saldos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>estando <span class=\"__1 _13\"></span>vencidos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>sido <span class=\"__1 _13\"></span>satisfechos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la contraparte, <span class=\"__1 _2d\"></span>sin <span class=\"__1 _2d\"></span>embargo, <span class=\"__1 _13\"></span>hay <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"></span>tener <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>cuenta <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"> </span>dadas <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>dif<span class=\"__1 _3\"></span>erentes <span class=\"__1 _2d\"></span>caracter\u00edsticas <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> diferentes sect<span class=\"__1 _3\"></span>ores en los q<span class=\"__1 _20\"></span>ue el Grupo FCC opera,<span class=\"__1 _20\"></span> si <span class=\"__1 _6\"></span>b<span class=\"__1 _20\"></span>ien de<span class=\"__1 _6\"></span>ter<span class=\"__1 _3\"></span>minados acti<span class=\"__1 _3\"></span>vos est\u00e1n en<span class=\"__1 _3\"></span> mora, n<span class=\"__1 _3\"></span>o hay riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>impago, <span class=\"__1 _6\"></span>ya <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>mayor\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _6\"></span>clientes, <span class=\"__1 _6\"></span>son <span class=\"__1 _7\"></span>clientes <span class=\"__1 _7\"></span>p\u00fablicos, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>\u00fanicamente <span class=\"__1 _6\"></span>se pueden <span class=\"__1 _6\"></span>producir <span class=\"__1 _7\"></span>retrasos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>cobros, <span class=\"__1 _6\"></span>teniendo <span class=\"__1 _6\"></span>derecho <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>reclamar <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>correspondientes <span class=\"__1 _6\"></span>intereses de demora.  La <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>\u201cProducci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>certificada <span class=\"__1 _6\"></span>pend<span class=\"__1 _3\"></span>iente <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cobr<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>deudores <span class=\"__1 _6\"></span>por v<span class=\"__1 _6\"></span>entas<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>recoge <span class=\"__1 _6\"></span>principalm<span class=\"__1 _3\"></span>ente el <span class=\"__1 _38\"> </span>importe <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>certificaciones <span class=\"__1 _14\"> </span>cursadas <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>clientes <span class=\"__1 _38\"> </span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _38\"> </span>obras <span class=\"__1 _38\"> </span>ejecutadas <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>el <span class=\"__1 _38\"> </span>segmento <span class=\"__1 _14\"> </span>de Construcci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>308.478 <span class=\"__1 _13\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>(295.<span class=\"__1 _3\"></span>593 <span class=\"__1 _13\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> 2023<span class=\"ls0_1\">) y<span class=\"__1 _3\"></span> servicios<span class=\"__1 _3\"></span> prestados por<span class=\"__1 _3\"></span> el resto de<span class=\"__1 _20\"></span> se<span class=\"__1 _6\"></span>g<span class=\"__1 _3\"></span>mentos <span class=\"__1 _3\"></span>por importe de 982.9<span class=\"__1 _3\"></span>00 miles de<span class=\"__1 _3\"></span> euros (997.<span class=\"__1 _3\"></span>300 </span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>20<span class=\"ls19\">23<span class=\"__1 _6\"></span></span>), <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _7\"></span>consolidado.<span class=\"__1 _20\"></span> Con car\u00e1cter general<span class=\"__1 _3\"></span>, no existen litigi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s en r<span class=\"__1 _3\"></span>elaci\u00f3n con<span class=\"__1 _3\"></span> las mismas. La diferenci<span class=\"__1 _3\"></span>a entr<span class=\"__1 _3\"></span>e el<span class=\"__1 _20\"></span> importe d<span class=\"__1 _3\"></span>e la <span class=\"__1 _3\"></span>producci\u00f3n<span class=\"__1 _3\"></span> regis<span class=\"__1 _3\"></span>trada <span class=\"__1 _3\"></span>a origen<span class=\"__1 _20\"></span> de cada<span class=\"__1 _3\"></span> una <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>obras y<span class=\"__1 _3\"></span> contratas<span class=\"__1 _20\"></span> en curso, valoradas seg\u00fan<span class=\"__1 _3\"></span> los criterios expuestos en la nota 3.s), <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> el importe certificad<span class=\"__1 _3\"></span>o hasta la fecha de las cu<span class=\"__1 _20\"></span>entas anuales c<span class=\"__1 _3\"></span>onsolidadas se<span class=\"__1 _3\"></span> rec<span class=\"__1 _3\"></span>oge c<span class=\"__1 _3\"></span>omo \u201cP<span class=\"__1 _3\"></span>roducci\u00f3n eje<span class=\"__1 _3\"></span>cutada pend<span class=\"__1 _3\"></span>iente de<span class=\"__1 _3\"></span> certificar<span class=\"__1 _20\"></span>\u201d<span class=\"__1 _6\"></span>.<span class=\"ff1_1\"> El<span class=\"__1 _3\"></span> </span>desglose por seg<span class=\"__1 _3\"></span>mentos de actividad <span class=\"__1 _3\"></span>es el siguient<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Construcci\u00f3n 545.482  536.464  Servicios Medioambientales 401.850  342.076  Aguas 188.800  151.514  Inmobiliaria - 6.212  Resto 305 <span class=\"ls0_1\"> </span>503 <span class=\"ls0_1\"> </span>TOTAL 1.136.437 <span class=\"ls0_1\"> </span>1.036.769 <span class=\"ls0_1\"> </span>En  el  cuadro  anterior<span class=\"__1 _3\"></span>  se  incluyen  principalm<span class=\"__1 _3\"></span>ente  dos  conceptos.<span class=\"__1 _3\"></span>  Por  una  parte,  se  incluye  obra<span class=\"__1 _20\"></span> ejecutada <span class=\"__1 _6\"></span>pendient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ce<span class=\"__1 _3\"></span>rtificar <span class=\"__1 _6\"></span>correspondien<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>de construcci\u00f3n <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lle<span class=\"__1 _3\"></span>va <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cabo <span class=\"__1 _6\"></span>el<span class=\"__1 _20\"></span> Grupo, <span class=\"__1 _c\"></span>principalmente <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>segmento <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Construcci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>578.7<span class=\"ls19\">89</span> <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(554.475 miles de euros a 31 de diciembre de 20<span class=\"ls9\">23</span>). El citado sald<span class=\"__1 _3\"></span>o incluye principalment<span class=\"__1 _3\"></span>e las diferencias entre la p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _20\"></span>ejecutada, <span class=\"__1 _3\"></span>valorada <span class=\"__1 _20\"></span>a preci<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>venta, <span class=\"__1 _20\"></span>y la <span class=\"__1 _20\"></span>certificaci\u00f3n <span class=\"__1 _3\"></span>realizada <span class=\"__1 _20\"></span>hasta la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _3\"></span>conforme<span class=\"__1 _3\"></span> al co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>o vigente <span class=\"__1 _6\"></span>por importe de <span class=\"__1 _6\"></span>542.804 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>(52<span class=\"__1 _3\"></span>7.440 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"ls9\">23</span>); es <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span>cir, producci\u00f3n reconocida seg\u00fan el grado <span class=\"__1 _6\"></span>de avance con origen en diferencias entre el momento en que se ejecuta la <span class=\"__1 _6\"></span>produ<span class=\"__1 _3\"></span>cci\u00f3n de la obra, amparada <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> el contrato firmado con el <span class=\"__1 _6\"></span>client<span class=\"__1 _3\"></span>e<span class=\"__1 _6\"></span> y aprobada por \u00e9st<span class=\"__1 _3\"></span>e, y el moment<span class=\"__1 _3\"></span>o en que \u00e9ste pr<span class=\"__1 _3\"></span>ocede a su certifica<span class=\"__1 _3\"></span>ci\u00f3n. Por <span class=\"__1 _13\"></span>otra <span class=\"__1 _13\"></span>parte, <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>servicios <span class=\"__1 _13\"></span>prestados <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Medio Ambiente <span class=\"__1 _20\"></span>y Aguas<span class=\"__1 _3\"></span> qu<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>facturan <span class=\"__1 _20\"></span>con una<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>periodicida<span class=\"__1 _3\"></span>d <span class=\"__1 _3\"></span>superior <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>mes, c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rresp<span class=\"__1 _3\"></span>ondiendo <span class=\"__1 _20\"></span>b\u00e1sicamente a los trabajos realizad<span class=\"__1 _3\"></span>os en el desarrollo normal de la <span class=\"__1 _3\"></span>actividad por importe de 460.151 miles de eur<span class=\"__1 _3\"></span>os (377.866 miles de<span class=\"__1 _3\"></span> euros a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"ls9\">23<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span></span><span class=\"ls9\"><span class=\"ls17\"><span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span></span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">76<span class=\"ls0_1\"> </span></span>El importe de la cesi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de c<span class=\"__1 _3\"></span>r\u00e9ditos de clientes <span class=\"__1 _3\"></span>a entidades finan<span class=\"__1 _3\"></span>cieras sin posibilid<span class=\"__1 _20\"></span>ad de recurso contra las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>caso <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>impag<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>5.267 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>cierre <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>(6.793 miles de euros a 31 de dici<span class=\"__1 _3\"></span>embre 2023). El impacto e<span class=\"__1 _3\"></span>n la tesorer\u00eda de las cesion<span class=\"__1 _3\"></span>es de cr\u00e9dito se recoge<span class=\"__1 _3\"></span> en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span><span class=\"ffc\">\u201cCambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>cap<span class=\"__1 _3\"></span>ital <span class=\"__1 _7\"></span>corriente\u201d <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Estado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>Efectivo. <span class=\"__1 _7\"></span>Este <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _20\"></span>a </span>minorado de la <span class=\"__1 _3\"></span>\u201cProducci\u00f3n<span class=\"__1 _3\"></span> certificada pendiente<span class=\"__1 _3\"></span> de cobro y deud<span class=\"__1 _3\"></span>ores por vent<span class=\"__1 _3\"></span>as\u201d.<span class=\"ff1_1\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Otros deudores  </span></span>La <span class=\"__1 _6\"></span>comp<span class=\"__1 _3\"></span>osici\u00f3n del <span class=\"__1 _6\"></span>saldo de <span class=\"__1 _6\"></span>otros deudores a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>iciembre de <span class=\"__1 _6\"></span>2024 y<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>2023 se <span class=\"__1 _6\"></span>corre<span class=\"__1 _3\"></span>sponde <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on el siguiente detalle<span class=\"__1 _3\"></span>:<span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Administraciones P\u00fablicas - Deudor por IVA (nota 24) 123.445  143.260  Administraciones P\u00fablicas - Deudor por otros conceptos (nota 24) 148.309  79.683  Otros deudores 123.832  97.176  Anticipos y cr\u00e9ditos al personal 4.093  3.206  Total saldo otros deudores 399.679 <span class=\"ls0_1\"> </span>323.325 <span class=\"ls0_1\"> </span>En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cOtros deud<span class=\"__1 _3\"></span>ores\u201d (nota 5):<span class=\"ff1_1\"> </span>31.05.2024<span class=\"ls0_1\"> </span>Administraciones P\u00fablicas - Deudor por IVA 8.796  Administraciones P\u00fablicas - Deudor por otros conceptos 700 <span class=\"ls0_1\"> </span>Otros deudores 2.047  Anticipos y cr\u00e9ditos al personal 219 <span class=\"ls0_1\"> </span>Total saldo otros deudores 11.762 <span class=\"ls0_1\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Otros activos corrientes<span class=\"ffd\"> </span></span></span>En <span class=\"__1 _2d\"></span>este <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>recogen <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>importes <span class=\"__1 _2d\"> </span>desembolsados<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>con determinados contratos por prestaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ser<span class=\"__1 _3\"></span>vicios, que <span class=\"__1 _6\"></span>toda<span class=\"__1 _3\"></span>v\u00eda <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e han <span class=\"__1 _6\"></span>regist<span class=\"__1 _3\"></span>rado como <span class=\"__1 _6\"></span>gast<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> la <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>adjunta <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>haberse <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>evengad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>presentes <span class=\"__1 _13\"></span>cuen<span class=\"__1 _20\"></span>tas <span class=\"__1 _13\"></span>anuales<span class=\"__1 _3\"></span> consolidadas.  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">77<span class=\"ls0_1\"> </span></span>17.<span class=\"ff9\"> <span class=\"__1 _3c\"> </span></span>EFECTIVO Y OTROS ACTIV<span class=\"__1 _20\"></span>OS<span class=\"__1 _6\"></span> L<span class=\"__1 _3\"></span>\u00cdQUIDOS EQU<span class=\"__1 _3\"></span>IVALENTES Este <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _1a\"> </span>recoge <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>tesorer\u00eda <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo, <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>dep\u00f3sitos <span class=\"__1 _1a\"> </span>bancarios <span class=\"__1 _1a\"> </span>e <span class=\"__1 _1a\"> </span>imposiciones <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>un vencimiento <span class=\"__1 _7\"></span>inicial <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>tres <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>eses <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>un <span class=\"__1 _7\"></span>plazo <span class=\"__1 _7\"></span>inferior. <span class=\"__1 _7\"></span>Tanto <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejerci<span class=\"__1 _3\"></span>cio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span>como <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>023 estos saldos se han<span class=\"__1 _3\"></span> remunerado a<span class=\"__1 _3\"></span> tipos de inter\u00e9s<span class=\"__1 _3\"></span> de mercado. El <span class=\"__1 _7\"></span>detalle <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>divisa<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>posici\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>tesorer\u00eda <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>equivalentes <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>siguiente <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span><span class=\"ls1e\">y </span>20<span class=\"ls0_1\">23:<span class=\"ff5 fs5\"> </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Euro 772.129  732.399  D\u00f3lar Estados Unidos 342.292  290.251  Libra Esterlina 256.478  216.975  Riyal saud\u00ed 139.984  111.465  Latinoam\u00e9rica (divisas diversas) 108.626  52.298  Lari georgiano 13.046  659 <span class=\"ls0_1\"> </span>D\u00f3lar canadiense 68.286  45.395  Leu rumano 56.245  61.559  Otras divisas europeas 33.697  39.241  Corona checa 21.705  14.582  Dinar argelino 12.955  24.915  Resto 24.174  19.964  Total 1.849.617 <span class=\"ls0_1\"> </span>1.609.703 <span class=\"ls0_1\"> </span>En el ejer<span class=\"__1 _3\"></span>cicio 2024 <span class=\"__1 _20\"></span>se ha reclasificad<span class=\"__1 _3\"></span>o 80.295 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _3\"></span>euros <span class=\"ffc\">a <span class=\"__1 _3\"></span>\u201dActivos no <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>rri<span class=\"__1 _3\"></span>entes m<span class=\"__1 _3\"></span>antenidos par<span class=\"__1 _3\"></span>a </span>la v<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>ta\u201d que <span class=\"__1 _6\"></span>aportaban<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> 31 <span class=\"__1 _6\"></span>de mayo de 2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> segmentos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tividad de <span class=\"__1 _6\"></span><span class=\"ff1_1\">Cemento e <span class=\"__1 _6\"></span>Inmobil<span class=\"__1 _3\"></span>iaria </span>al ep\u00edgrafe de balan<span class=\"__1 _3\"></span>ce \u201c<span class=\"ff1_1\">Efectivo <span class=\"__1 _3\"></span>y otros activos l\u00edquid<span class=\"__1 _3\"></span>os equivalentes<span class=\"ffc\">\u201d (n<span class=\"__1 _3\"></span>ota 5)<span class=\"ff1_1\">. </span></span></span>Derivado <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>eterminados <span class=\"__1 _2d\"> </span>contratos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>financiaci\u00f3<span class=\"__1 _3\"></span>n, <span class=\"__1 _1a\"> </span>especialmente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>proyectos<span class=\"__1 _3\"></span>, existe <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n <span class=\"__1 _6\"></span>de mantener <span class=\"__1 _6\"></span>unos <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes m<span class=\"__1 _6\"></span>\u00ednimo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>t\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las obligaciones <span class=\"__1 _6\"></span>derivadas<span class=\"__1 _20\"></span> de <span class=\"__1 _20\"></span>tales <span class=\"__1 _20\"></span>contratos <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>274,9<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">millones <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>euros <span class=\"__1 _20\"></span>(231,1 <span class=\"__1 _20\"></span>millones <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _c\"></span>2023<span class=\"ls17\">).</span></span></span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">78<span class=\"ls0_1\"> </span></span>18.<span class=\"ff9\"> <span class=\"__1 _3c\"> </span></span>PATRIMONIO NETO El <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cambios <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>neto <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de 202<span class=\"__1 _6\"></span>4 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>adjunto <span class=\"__1 _6\"></span>muestra <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> evoluci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _2d\"> </span>patrimonio <span class=\"__1 _13\"></span>atribuido <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>accionistas<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>Sociedad<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>Dominante <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>minoritarios<span class=\"__1 _3\"></span> habida en los respec<span class=\"__1 _3\"></span>tivos ejercici<span class=\"__1 _3\"></span>os. El <span class=\"__1 _6\"></span><span class=\"ls9\">7 <span class=\"__1 _6\"></span></span>de <span class=\"__1 _6\"></span>noviembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>perfecci<span class=\"__1 _3\"></span>onado <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parcial <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciera <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actividades de In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>Cementos <span class=\"__1 _20\"></span>en favor <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>sociedad <span class=\"__1 _20\"></span>Inmocemento, <span class=\"__1 _3\"></span>S.A. (n<span class=\"__1 _3\"></span>ota <span class=\"__1 _3\"></span>2). <span class=\"__1 _3\"></span>Como <span class=\"__1 _3\"></span>consecuencia <span class=\"__1 _20\"></span>de la <span class=\"__1 _6\"></span>citada <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>producido <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>salida <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos, <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>4.451.728<span class=\"fc4\"> <span class=\"__1 _6\"></span></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> euros <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>1.537.027 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>resp<span class=\"__1 _3\"></span>ectivamente, <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>contrapartida <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>neto <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>ha disminuido en 2.9<span class=\"__1 _3\"></span>14.701 miles de <span class=\"__1 _3\"></span>euros seg\u00fan el<span class=\"__1 _3\"></span> detalle siguiente<span class=\"__1 _3\"></span>: Reservas de la <span class=\"__1 _6\"></span>Sociedad Dominante (1.596.641) Reservas de cons<span class=\"__1 _6\"></span>olidaci\u00f3n (625.780) Resultado atribu<span class=\"__1 _6\"></span>ido a la sociedad dominante<span class=\"__1 _6\"></span> (29.892) Ajustes por <span class=\"__1 _6\"></span>cambio de valor  33.992  Intereses Minoritarios<span class=\"__1 _6\"></span> (696.380) (2.914.701) El <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>\u201cResultad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>atribuido <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>do<span class=\"__1 _3\"></span>minante\u201d <span class=\"__1 _6\"></span>atiende <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>imputaci\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de los <span class=\"__1 _14\"> </span>ajustes <span class=\"__1 _14\"> </span>por <span class=\"__1 _14\"> </span>cambios <span class=\"__1 _2c\"> </span>de <span class=\"__1 _38\"> </span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>actividades <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>Cementos <span class=\"__1 _2c\"> </span>e <span class=\"__1 _38\"> </span>In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _2c\"> </span>a <span class=\"__1 _38\"> </span>la <span class=\"__1 _2c\"> </span>fecha <span class=\"__1 _14\"> </span>de perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>la escisi\u00f3n por importe de <span class=\"__1 _6\"></span>33.9<span class=\"__1 _3\"></span>92 miles de <span class=\"__1 _6\"></span>euros<span class=\"__1 _3\"></span> (nota <span class=\"__1 _6\"></span>27<span class=\"__1 _3\"></span>) y <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>reversi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de ajustes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>consolidaci\u00f3n <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _c\"></span>intragrupo <span class=\"__1 _c\"></span>relacionados <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>ambas <span class=\"__1 _c\"></span>actividades, <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _3\"></span>hab\u00edan<span class=\"__1 _3\"></span> eliminado en ej<span class=\"__1 _3\"></span>ercicios ant<span class=\"__1 _20\"></span>erio<span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>s al no hab<span class=\"__1 _3\"></span>erse realiz<span class=\"__1 _20\"></span>ado frente a terceros p<span class=\"__1 _3\"></span>or impor<span class=\"__1 _3\"></span>te de 4.10<span class=\"__1 _3\"></span>0 miles de euros (nota 2).<span class=\"__1 _3\"></span> La <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>atriz <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>acord\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>Junta <span class=\"__1 _13\"></span>General <span class=\"__1 _7\"></span>Ordinari<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Accionistas <span class=\"__1 _7\"></span>celebrada <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>asado <span class=\"__1 _7\"></span>27 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> junio de 2024 la <span class=\"__1 _6\"></span>distrib<span class=\"__1 _3\"></span>uci\u00f3n<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> dividendo flexible (scrip dividend) por un valor m\u00e1ximo de 283.469 miles <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>euros. <span class=\"__1 _20\"></span>Los <span class=\"__1 _20\"></span>accionistas <span class=\"__1 _c\"></span>recibieron <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>derechos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>asignaci\u00f3n <span class=\"__1 _20\"></span>correspondie<span class=\"__1 _3\"></span>ntes <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>pudieron <span class=\"__1 _c\"></span>optar entre <span class=\"__1 _13\"></span>tres <span class=\"__1 _7\"></span>opciones: <span class=\"__1 _13\"></span>ven<span class=\"__1 _3\"></span>ta <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derech<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span><span>0,65</span> <span class=\"__1 _13\"></span>euros, <span class=\"__1 _7\"></span>transmisi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>derechos <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el mercado <span class=\"__1 _c\"></span>o <span class=\"__1 _20\"></span>no <span class=\"__1 _20\"></span>transmitirlos <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>recibir <span class=\"__1 _20\"></span>acciones <span class=\"__1 _20\"></span>nuevas <span class=\"__1 _c\"></span>liberadas. <span class=\"__1 _c\"></span>La <span class=\"__1 _20\"></span>ecuaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>canje <span class=\"__1 _20\"></span>se <span class=\"__1 _c\"></span>fij\u00f3 <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>nueva ac<span class=\"ls0_1\">ci\u00f3n <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>cada <span class=\"__1 _20\"></span>23 <span class=\"__1 _3\"></span>antiguas<span class=\"__1 _3\"></span>, <span class=\"__1 _20\"></span>lo <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>representaba <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>n\u00famero <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>nuevas <span class=\"__1 _3\"></span>acciones <span class=\"__1 _20\"></span>liberada<span class=\"__1 _3\"></span>s </span>m\u00e1ximo de 1<span class=\"__1 _3\"></span>8.961.170 a ef<span class=\"__1 _3\"></span>ectos de que<span class=\"__1 _3\"></span> resultasen <span class=\"__1 _3\"></span>econ\u00f3micament<span class=\"__1 _3\"></span>e equivalen<span class=\"__1 _3\"></span>tes para el<span class=\"__1 _3\"></span> accionista<span class=\"__1 _3\"></span> la opci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>ansmitir <span class=\"__1 _6\"></span>los derechos <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>FCC y <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>percib<span class=\"__1 _3\"></span>ir <span class=\"__1 _6\"></span>nuevas <span class=\"__1 _6\"></span>acciones, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>estableci\u00f3 un <span class=\"__1 _6\"></span>mecanismo<span class=\"__1 _3\"></span> de <span class=\"__1 _38\"> </span>co<span class=\"__1 _3\"></span>mpensaci\u00f3n <span class=\"__1 _38\"> </span>a<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>accionistas <span class=\"__1 _38\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>o<span class=\"__1 _6\"></span>ptasen<span class=\"__1 _20\"></span> <span class=\"__1 _38\"> </span>por <span class=\"__1 _38\"> </span>recibir <span class=\"__1 _14\"> </span>nuevas <span class=\"__1 _14\"> </span>acciones <span class=\"__1 _38\"> </span>con <span class=\"__1 _14\"> </span>un <span class=\"__1 _38\"> </span>dividendo<span class=\"__1 _20\"></span> compensatori<span class=\"__1 _3\"></span>o en met\u00e1lico<span class=\"__1 _3\"></span>. El <span class=\"__1 _3\"></span>17 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>julio <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _20\"></span>finaliz\u00f3 <span class=\"__1 _20\"></span>el peri<span class=\"__1 _3\"></span>odo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>negociaci\u00f3n <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>asignaci\u00f3n <span class=\"__1 _20\"></span>habiendo <span class=\"__1 _3\"></span>optado los <span class=\"__1 _6\"></span>titulares <span class=\"__1 _6\"></span>del 9<span class=\"__1 _6\"></span>8,<span class=\"__1 _3\"></span>99% <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>derech<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>recibir <span class=\"__1 _6\"></span>nu<span class=\"__1 _3\"></span>evas <span class=\"__1 _6\"></span>acciones. <span class=\"__1 _6\"></span>De <span class=\"__1 _6\"></span>tal<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>forma <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>emitido 18.771.215 <span class=\"__1 _6\"></span>nuevas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>acciones <span class=\"__1 _6\"></span>corresp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ndien<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>4,30<span class=\"__1 _3\"></span>% <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>social<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>previo <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>aum<span class=\"__1 _3\"></span>ento. <span class=\"__1 _6\"></span>Por <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> parte, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mecanis<span class=\"__1 _3\"></span>mo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>compensaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span>scrito <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>p\u00e1rrafo <span class=\"__1 _6\"></span>anterior<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>supuesto <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>desembolso <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> parte d<span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>2.073 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _20\"></span>e euros. <span class=\"__1 _3\"></span>El 1,<span class=\"__1 _3\"></span>00% <span class=\"__1 _3\"></span>restante <span class=\"__1 _20\"></span>han optado <span class=\"__1 _20\"></span>por el <span class=\"__1 _20\"></span>cobro en <span class=\"__1 _3\"></span>efecti<span class=\"__1 _3\"></span>vo lo <span class=\"__1 _20\"></span>que supone una <span class=\"__1 _6\"></span>salida de <span class=\"__1 _6\"></span>efect<span class=\"__1 _3\"></span>ivo <span class=\"__1 _6\"></span>adici<span class=\"__1 _3\"></span>onal para <span class=\"__1 _6\"></span>el Grupo de <span class=\"__1 _6\"></span>2.8<span class=\"ls9\">39</span> m<span class=\"__1 _6\"></span>iles de euros, <span class=\"__1 _6\"></span>cuya fecha <span class=\"__1 _6\"></span>de pago ha sido el 18 de juli<span class=\"__1 _3\"></span>o de 2024.<span class=\"__1 _5f\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">79<span class=\"ls0_1\"> </span></span>En el m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>s de <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>arzo de 2024, FCyC, <span class=\"__1 _6\"></span>S.A., ha adquirido una participaci\u00f3n adicional de la sociedad Realia Business, S.A.<span class=\"__1 _3\"></span>, representa<span class=\"__1 _20\"></span>tiva del 10,2<span class=\"__1 _3\"></span>6% del <span class=\"__1 _3\"></span>capital <span class=\"__1 _3\"></span>social, al <span class=\"__1 _3\"></span>fondo <span class=\"__1 _3\"></span>Polygon, <span class=\"__1 _3\"></span>por u<span class=\"__1 _3\"></span>n importe d<span class=\"__1 _3\"></span>e 9<span class=\"__1 _3\"></span>2.575 miles de euros (nota 4). Co<span class=\"__1 _3\"></span>n esta adquisici\u00f3n y otras a<span class=\"__1 _3\"></span>dicionales de menor i<span class=\"__1 _3\"></span>mporte, la participaci<span class=\"__1 _3\"></span>\u00f3n de FCyC, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>citada <span class=\"__1 _6\"></span>soci<span class=\"__1 _3\"></span>edad <span class=\"__1 _6\"></span>ascend\u00eda <span class=\"__1 _6\"></span>antes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>par<span class=\"__1 _3\"></span>cial <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento (nota <span class=\"__1 _6\"></span>2), de <span class=\"__1 _6\"></span>for<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>directa<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>e indirecta al <span class=\"__1 _6\"></span>77,61%. Puesto <span class=\"__1 _6\"></span>que antes <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>compra,<span class=\"__1 _3\"></span> el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>ya <span class=\"__1 _13\"></span>ostentaba <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>control <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>sociedad, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>diferencia <span class=\"__1 _2d\"></span>entre <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>precio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>compra <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>valor contable <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>intereses <span class=\"__1 _13\"></span>minoritarios <span class=\"__1 _13\"></span>adquiridos <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>gener<span class=\"__1 _6\"></span>ad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"></span>un <span class=\"__1 _13\"></span>aumento <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>las reservas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cons<span class=\"__1 _3\"></span>olidaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>23.1<span class=\"__1 _3\"></span>57 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>disminuci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>intereses<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>minoritarios<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de 117.312 miles de <span class=\"__1 _3\"></span>euros, y un aument<span class=\"__1 _3\"></span>o de los ajustes d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or de 65 miles<span class=\"__1 _3\"></span> de euros. Con <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>023, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>Junta <span class=\"__1 _7\"></span>General <span class=\"__1 _7\"></span>Ordinaria <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Acci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nistas<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>celebrada <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>14 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>jun<span class=\"__1 _3\"></span>io <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e 2023, <span class=\"__1 _7\"></span>acord\u00f3 <span class=\"__1 _6\"></span>reducir <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>capital <span class=\"__1 _7\"></span>social <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>importe nominal <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>\u00e1<span class=\"__1 _3\"></span>ximo d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>3.725.<span class=\"__1 _3\"></span>383 eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>mediante la <span class=\"__1 _20\"></span>amortizaci\u00f3n d<span class=\"__1 _3\"></span>e has<span class=\"__1 _3\"></span>ta <span class=\"__1 _20\"></span>3<span class=\"__1 _6\"></span>.725.3<span class=\"__1 _3\"></span>83 a<span class=\"__1 _3\"></span>cciones <span class=\"__1 _3\"></span>propias <span class=\"__1 _20\"></span>de un euro de valor n<span class=\"__1 _3\"></span>ominal. El <span class=\"__1 _6\"></span>Consejo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Administraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _6\"></span>reun<span class=\"__1 _3\"></span>ido <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>14 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>osterioridad <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cel<span class=\"__1 _3\"></span>ebraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> Junta  General <span class=\"__1 _32\"> </span>de  Accionis<span class=\"__1 _3\"></span>tas,  determin<span class=\"__1 _3\"></span>\u00f3  ejecutar  el<span class=\"__1 _3\"></span>  acuerdo  d<span class=\"__1 _3\"></span>e  reparto  de <span class=\"__1 _32\"> </span>reducci\u00f3n <span class=\"__1 _32\"> </span>de  capital<span class=\"__1 _20\"></span> mediante  la <span class=\"__1 _2c\"> </span>amortizaci\u00f3n  de <span class=\"__1 _2c\"> </span>acciones <span class=\"__1 _2c\"> </span>propias  por <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>importe <span class=\"__1 _14\"> </span>definitivo  de  3.521.417 <span class=\"__1 _2c\"> </span>acciones,<span class=\"__1 _3\"></span> quedando <span class=\"__1 _6\"></span>fijada <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cifra<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>capital so<span class=\"__1 _6\"></span>cial<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>434.82<span class=\"__1 _3\"></span>3.566 <span class=\"__1 _6\"></span>accione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>euro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>nominal. <span class=\"__1 _6\"></span>El<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>27 de <span class=\"__1 _6\"></span>junio de <span class=\"__1 _6\"></span>2023 qued\u00f3 <span class=\"__1 _6\"></span>inscrita <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el Registro <span class=\"__1 _6\"></span>Mercan<span class=\"__1 _20\"></span>til <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Barcelona la <span class=\"__1 _6\"></span>escritura p\u00fablica <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>citad<span class=\"__1 _3\"></span>a reducci\u00f3n de capital.<span class=\"__1 _3\"></span> La <span class=\"__1 _13\"></span>redu<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>capital <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>3.521 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>supuso <span class=\"__1 _13\"></span>una <span class=\"__1 _7\"></span>disminuci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>saldo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>acciones propias por i<span class=\"__1 _3\"></span>mporte de 34.<span class=\"__1 _3\"></span>304 miles de <span class=\"__1 _3\"></span>euros, llev\u00e1nd<span class=\"__1 _3\"></span>ose la diferencia p<span class=\"__1 _3\"></span>or importe de<span class=\"__1 _3\"></span> 30.783 miles de<span class=\"__1 _20\"></span> euros <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>reservas <span class=\"__1 _7\"></span>voluntarias <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>hab<span class=\"__1 _3\"></span>i\u00e9ndose <span class=\"__1 _7\"></span>practicado <span class=\"__1 _7\"></span>ad<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>preceptiva<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>otaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>una <span class=\"__1 _7\"></span>reserva<span class=\"__1 _3\"></span> indisponible por <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizado por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>import<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de 3.521 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>igual al <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e las acciones am<span class=\"__1 _3\"></span>ortizadas, con carg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> a r<span class=\"__1 _3\"></span>eservas volunta<span class=\"__1 _20\"></span>rias.<span class=\"__1 _6\"></span> Por <span class=\"__1 _20\"></span>otra <span class=\"__1 _3\"></span>parte, <span class=\"__1 _c\"></span>la ci<span class=\"__1 _20\"></span>tada <span class=\"__1 _3\"></span>Junta <span class=\"__1 _20\"></span>General <span class=\"__1 _20\"></span>Ordinaria <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Accionistas <span class=\"__1 _20\"></span>celebrada <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>14 de <span class=\"__1 _c\"></span>junio <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2023, <span class=\"__1 _20\"></span>acord\u00f3 la <span class=\"__1 _6\"></span>distribuci\u00f3n de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>dividendo flexible <span class=\"__1 _6\"></span>(scrip <span class=\"__1 _6\"></span>dividend<span class=\"__1 _3\"></span>), <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Consejo de <span class=\"__1 _6\"></span>Administraci\u00f3n, <span class=\"__1 _6\"></span>reunid<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>el 28 de <span class=\"__1 _6\"></span>junio <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2023, <span class=\"__1 _6\"></span>determin<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _6\"></span>ejecutar <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>m\u00e1ximo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>219.172.491,50 <span class=\"__1 _6\"></span>euros. <span class=\"__1 _6\"></span>Los accionistas <span class=\"__1 _2c\"> </span>recibieron <span class=\"__1 _14\"> </span>los <span class=\"__1 _2c\"> </span>derechos <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>asignaci\u00f3n <span class=\"__1 _2c\"> </span>correspondientes <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>pudieron <span class=\"__1 _2c\"> </span>optar <span class=\"__1 _14\"> </span>entre <span class=\"__1 _14\"> </span>tres opciones: venta de los der<span class=\"__1 _3\"></span>echos a FCC por 0,50 eur<span class=\"__1 _3\"></span>os, transmisi\u00f3n de los derech<span class=\"__1 _3\"></span>os en el mercad<span class=\"__1 _3\"></span>o o no transmitirlos y <span class=\"__1 _6\"></span>recibir acciones <span class=\"__1 _6\"></span>nue<span class=\"__1 _3\"></span>vas <span class=\"__1 _6\"></span>liberadas. La <span class=\"__1 _6\"></span>ec<span class=\"__1 _3\"></span>uaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>canje se <span class=\"__1 _6\"></span>fij\u00f3 en <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>nu<span class=\"__1 _3\"></span>eva <span class=\"__1 _6\"></span>acci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>por<span class=\"__1 _20\"></span> cada <span class=\"__1 _13\"></span>19<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>antiguas, <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>estableci\u00f3 <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>mecanismo <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>compensaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>optasen <span class=\"__1 _13\"></span>por recibir nuevas acci<span class=\"__1 _3\"></span>ones con un dividend<span class=\"__1 _3\"></span>o compensator<span class=\"__1 _3\"></span>io en met\u00e1lico.  El <span class=\"__1 _3\"></span>17 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>julio <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2023 <span class=\"__1 _20\"></span>finaliz\u00f3 <span class=\"__1 _20\"></span>el peri<span class=\"__1 _3\"></span>odo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>negociaci\u00f3n <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>asignaci\u00f3n <span class=\"__1 _20\"></span>habiendo <span class=\"__1 _3\"></span>optado los <span class=\"__1 _13\"></span>titular<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>99,18% <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>derechos <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>recibir <span class=\"__1 _13\"></span>nuevas <span class=\"__1 _7\"></span>acciones. <span class=\"__1 _13\"></span>De <span class=\"__1 _7\"></span>tal <span class=\"__1 _13\"></span>forma <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>emitieron<span class=\"__1 _3\"></span> 22.697.739 <span class=\"__1 _6\"></span>nuevas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>acciones <span class=\"__1 _6\"></span>corresp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ndien<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>5,22% <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>capital social <span class=\"__1 _6\"></span>previo <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>aumento.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Por <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> parte, el <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>ecanismo de compensaci\u00f3n descrito en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> p\u00e1rrafo anterior supuso <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> desembolso <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or parte del Grupo de<span class=\"__1 _3\"></span> 17.669 miles<span class=\"__1 _3\"></span> de eur<span class=\"__1 _3\"></span>os. El 0,82%<span class=\"__1 _3\"></span> restante opt\u00f3<span class=\"__1 _3\"></span> por el c<span class=\"__1 _3\"></span>obro en efe<span class=\"__1 _3\"></span>ctivo lo que<span class=\"__1 _3\"></span> supuso una<span class=\"__1 _3\"></span> salida de efecti<span class=\"__1 _3\"></span>vo adicional para el Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de<span class=\"__1 _3\"></span> 1.783 miles de <span class=\"__1 _3\"></span>euros.<span class=\"__1 _5f\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">80<span class=\"ls0_1\"> </span></span>Adicionalmente, <span class=\"__1 _20\"></span>la J<span class=\"__1 _3\"></span>unta <span class=\"__1 _20\"></span>General <span class=\"__1 _3\"></span>Extraordinaria <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>Accionistas <span class=\"__1 _20\"></span>celebrada <span class=\"__1 _20\"></span>el 19 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>julio d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>2023 <span class=\"__1 _20\"></span>adopt\u00f3, entre otros, los sig<span class=\"__1 _3\"></span>uientes acu<span class=\"__1 _3\"></span>erdos: -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>La <span class=\"__1 _18\"> </span>reducci\u00f3n <span class=\"__1 _18\"> </span>del <span class=\"__1 _18\"> </span>capital <span class=\"__1 _38\"> </span>social <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>un <span class=\"__1 _33\"> </span>importe <span class=\"__1 _38\"> </span>nominal <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>854.234,00 <span class=\"__1 _38\"> </span>euros, <span class=\"__1 _18\"> </span>mediante <span class=\"__1 _18\"> </span>la amortizaci\u00f3n de <span class=\"__1 _3\"></span>854.234 a<span class=\"__1 _3\"></span>cciones propias de un<span class=\"__1 _3\"></span> euro de val<span class=\"__1 _3\"></span>or nominal. El Co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ejo de <span class=\"__1 _6\"></span>Administra<span class=\"__1 _20\"></span>ci\u00f3n, <span class=\"__1 _6\"></span>reunid<span class=\"__1 _3\"></span>o el <span class=\"__1 _6\"></span>19 de <span class=\"__1 _6\"></span>juli<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>2023 con posterioridad a la <span class=\"__1 _6\"></span>celebraci<span class=\"__1 _3\"></span>\u00f3n de la  Junta  General  Extra<span class=\"__1 _3\"></span>ordinaria  de  Acci<span class=\"__1 _3\"></span>onistas,  determin<span class=\"__1 _3\"></span>\u00f3  ejecutar  el  acuer<span class=\"__1 _3\"></span>do  de  reparto  de reducci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>capital <span class=\"__1 _2d\"></span>mediante <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>amortizaci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>acciones<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>pr<span class=\"__1 _3\"></span>opias <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>importe <span class=\"__1 _2d\"> </span>nominal <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> 854.234 <span class=\"__1 _3\"></span>acciones, <span class=\"__1 _3\"></span>quedando fijad<span class=\"__1 _3\"></span>a la <span class=\"__1 _3\"></span>cifra <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>capital s<span class=\"__1 _3\"></span>ocial en <span class=\"__1 _3\"></span>456.667.071<span class=\"__1 _3\"></span> accio<span class=\"__1 _3\"></span>nes de u<span class=\"__1 _3\"></span>n euro<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e valor <span class=\"__1 _1a\"> </span>nominal. <span class=\"__1 _2d\"> </span>El <span class=\"__1 _1a\"> </span>25 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>julio <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2023 <span class=\"__1 _2d\"> </span>qued\u00f3 <span class=\"__1 _1a\"> </span>inscrita <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>Registro <span class=\"__1 _1a\"> </span>Mercantil <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>Barcelona <span class=\"__1 _1a\"> </span>la escritura p\u00fablica d<span class=\"__1 _3\"></span>e la citada reducci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de capi<span class=\"__1 _20\"></span>tal.<span class=\"__1 _6\"></span> La <span class=\"__1 _6\"></span>reducci\u00f3n de <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>de 854 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>supuso<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>una disminuci\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el saldo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las acciones propias <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>impor<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>7.282<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>llev\u00e1nd<span class=\"__1 _3\"></span>ose <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>diferencia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>impor<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>6.428<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>miles de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>reservas <span class=\"__1 _13\"></span>volunt<span class=\"__1 _3\"></span>arias <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>habi\u00e9ndose <span class=\"__1 _13\"></span>practi<span class=\"__1 _3\"></span>cado <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>preceptiva <span class=\"__1 _7\"></span>do<span class=\"__1 _6\"></span>taci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>una reserva <span class=\"__1 _7\"></span>indisponible <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>capital <span class=\"__1 _6\"></span>amortizado <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>un <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>854 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _7\"></span>igual <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>valor nominal de las acci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes a<span class=\"__1 _3\"></span>mortizadas, con cargo <span class=\"__1 _3\"></span>a reservas <span class=\"__1 _3\"></span>voluntarias. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>La  redu<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _1a\"> </span>del  capital <span class=\"__1 _1a\"> </span>social <span class=\"__1 _1a\"> </span>mediante <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>adquisici\u00f3n <span class=\"__1 _1a\"> </span>de  acciones <span class=\"__1 _1a\"> </span>propias <span class=\"__1 _32\"> </span>para <span class=\"__1 _1a\"> </span>su <span class=\"__1 _32\"> </span>posterior amortizaci\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>trav\u00e9s <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>OPA <span class=\"__1 _6\"></span>formulada <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>Sociedad y <span class=\"__1 _6\"></span>dirigida <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>titulares <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>accione<span class=\"__1 _3\"></span>s de <span class=\"__1 _6\"></span>\u00e9sta por <span class=\"__1 _6\"></span>un m\u00e1ximo <span class=\"__1 _6\"></span>de 32.067.600 acciones <span class=\"__1 _6\"></span>propi<span class=\"__1 _3\"></span>as, <span class=\"__1 _6\"></span>de un <span class=\"__1 _6\"></span>euro <span class=\"__1 _6\"></span>de valor <span class=\"__1 _6\"></span>nominal cada <span class=\"__1 _6\"></span>una de ellas y representati<span class=\"__1 _3\"></span>vas del 7,0<span class=\"__1 _3\"></span>1% del capital soci<span class=\"__1 _3\"></span>al, a un precio por a<span class=\"__1 _3\"></span>cci\u00f3n de 12,<span class=\"__1 _3\"></span>50 euros. El Co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ejo de <span class=\"__1 _6\"></span>Administra<span class=\"__1 _20\"></span>ci\u00f3n, <span class=\"__1 _6\"></span>reunid<span class=\"__1 _3\"></span>o el <span class=\"__1 _6\"></span>19 de <span class=\"__1 _6\"></span>juli<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>2023 con posterioridad a la <span class=\"__1 _6\"></span>celebraci<span class=\"__1 _3\"></span>\u00f3n de la  Junta  General  Extra<span class=\"__1 _3\"></span>ordinaria  de  Acci<span class=\"__1 _3\"></span>onistas,  determin<span class=\"__1 _3\"></span>\u00f3  ejecutar  el  acuer<span class=\"__1 _3\"></span>do  de  reparto  de reducci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>capital <span class=\"__1 _3\"></span>median<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>amortizaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>acciones <span class=\"__1 _3\"></span>propias <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>importe <span class=\"__1 _20\"></span>nominal <span class=\"__1 _20\"></span>m\u00e1ximo de 32.027.600,00 euros, en los mismos t\u00e9rmin<span class=\"__1 _3\"></span>os aprobados por la citada. En particular, el Consej<span class=\"__1 _3\"></span>o de <span class=\"__1 _13\"></span>Administraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>et<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>min\u00f3 <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>f<span class=\"__1 _3\"></span>ormulaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>oferta <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>realizara<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>tras <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>finaliz<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> periodo <span class=\"__1 _6\"></span>de oposici\u00f3n <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>acreedores <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>reducci\u00f3n de <span class=\"__1 _6\"></span>capital, <span class=\"__1 _6\"></span>que finaliz\u00f3 el <span class=\"__1 _6\"></span>21 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>agost<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> 2023, sin que ning<span class=\"__1 _3\"></span>\u00fan acreed<span class=\"__1 _3\"></span>or de la Sociedad se<span class=\"__1 _3\"></span> opusiese a la citada<span class=\"__1 _3\"></span> reducci\u00f3n. Con fecha 25 de<span class=\"__1 _20\"></span> o<span class=\"__1 _6\"></span>ctub<span class=\"__1 _3\"></span>re de 20<span class=\"__1 _3\"></span>23, la Comisi<span class=\"__1 _3\"></span>\u00f3n Nacion<span class=\"__1 _3\"></span>al de Mercado<span class=\"__1 _3\"></span> de Valores (<span class=\"__1 _3\"></span>CNMV) autoriz<span class=\"__1 _3\"></span>\u00f3 la citada <span class=\"__1 _7\"></span>OPA. <span class=\"__1 _7\"></span>El <span class=\"__1 _13\"></span>plaz<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>aceptaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>misma <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>extendi\u00f3 <span class=\"__1 _7\"></span>desde <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>d\u00eda<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>30 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>octubre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>023 hasta el 30 de n<span class=\"__1 _3\"></span>oviembre d<span class=\"__1 _3\"></span>e 2023, ambos inclu<span class=\"__1 _3\"></span>sive. Con <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>6 <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023, <span class=\"__1 _2d\"> </span>se <span class=\"__1 _13\"></span>comunic\u00f3 <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resultado <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>OP<span class=\"__1 _6\"></span>A,<span class=\"__1 _20\"></span> <span class=\"__1 _2d\"> </span>que <span class=\"__1 _13\"></span>fue <span class=\"__1 _2d\"></span>aceptada <span class=\"__1 _13\"></span>por 20.560.154 acciones,<span class=\"__1 _3\"></span> lo que represent\u00f3 un 64,20% de las acciones a las que se dirigi\u00f3 la oferta y el 4,50% <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>capital <span class=\"__1 _20\"></span>social <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _c\"></span>Sociedad. <span class=\"__1 _3\"></span>El <span class=\"__1 _20\"></span>desembolso <span class=\"__1 _c\"></span>efectuado <span class=\"__1 _20\"></span>ascendi\u00f3 <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>257.002 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros. El 1<span class=\"__1 _3\"></span>9 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>2023 <span class=\"__1 _20\"></span>qued\u00f3 insc<span class=\"__1 _20\"></span>rita en <span class=\"__1 _20\"></span>el Regis<span class=\"__1 _3\"></span>tro <span class=\"__1 _20\"></span>Mercantil <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Barcelona la<span class=\"__1 _20\"></span> escritura <span class=\"__1 _20\"></span>p\u00fablica de la citada reducci<span class=\"__1 _3\"></span>\u00f3n de cap<span class=\"__1 _3\"></span>ital. La <span class=\"__1 _20\"></span>reducci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>capital <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>20.560 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>supuso u<span class=\"__1 _3\"></span>na <span class=\"__1 _20\"></span>disminuci\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>saldo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>acciones<span class=\"__1 _20\"></span> propias <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>257.002 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _7\"></span>llev\u00e1ndose <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>diferencia <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>237.271<span class=\"__1 _3\"></span> miles de euros a<span class=\"__1 _3\"></span> reservas voluntarias, n<span class=\"__1 _20\"></span>etas de gastos inherentes a la operaci<span class=\"__1 _3\"></span>\u00f3n.  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">81<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>octubre <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>perfeccion\u00f3 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>venta <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>24,99% <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>capital <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>filial <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Servicios Medio <span class=\"__1 _6\"></span>Ambiente <span class=\"__1 _6\"></span>Holding, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>fondo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pensiones <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Canad\u00e1, <span class=\"__1 _6\"></span>CPP <span class=\"__1 _6\"></span>Investme<span class=\"__1 _3\"></span>nts <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> 965.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>(nota <span class=\"__1 _6\"></span>4). <span class=\"__1 _6\"></span>Esta <span class=\"__1 _6\"></span>venta <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>consider\u00f3 <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>operaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>no tuvo i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pact<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>alguno <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>cuenta de<span class=\"__1 _20\"></span> p\u00e9rdidas <span class=\"__1 _20\"></span>y gananc<span class=\"__1 _3\"></span>ias <span class=\"__1 _3\"></span>consolidada<span class=\"__1 _3\"></span> ad<span class=\"__1 _3\"></span>junta. <span class=\"__1 _20\"></span>La operaci\u00f3n <span class=\"__1 _20\"></span>supuso u<span class=\"__1 _3\"></span>n aumento <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>reservas <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>consolidaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>impor<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>de 693.864 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _6\"></span>un aumento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os ajustes <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>cambio <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>18.723 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>aumento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _6\"></span>minoritarios <span class=\"__1 _6\"></span>de 241.310 miles de <span class=\"__1 _3\"></span>euros. En <span class=\"__1 _6\"></span>el mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre de <span class=\"__1 _6\"></span>2023, FCyC, <span class=\"__1 _6\"></span>S.A., adquiri\u00f3 <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>adici<span class=\"__1 _3\"></span>onal <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>ociedad <span class=\"__1 _6\"></span>Realia<span class=\"__1 _20\"></span> Business, <span class=\"__1 _6\"></span>S.A., <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>105.0<span class=\"__1 _3\"></span>00 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(nota <span class=\"__1 _6\"></span>4). <span class=\"__1 _6\"></span>Puesto <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>antes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>compra, <span class=\"__1 _6\"></span>el Grupo <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>a <span class=\"__1 _20\"></span>ostentaba <span class=\"__1 _20\"></span>el control <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>sociedad, la<span class=\"__1 _20\"></span> diferencia <span class=\"__1 _20\"></span>entre el <span class=\"__1 _20\"></span>precio d<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>ompra <span class=\"__1 _20\"></span>y el <span class=\"__1 _20\"></span>valor contabl<span class=\"__1 _3\"></span>e de los <span class=\"__1 _20\"></span>intereses <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>inoritari<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>adquiridos <span class=\"__1 _20\"></span>gener\u00f3 un <span class=\"__1 _20\"></span>aumento de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>reservas de <span class=\"__1 _20\"></span>consolidaci\u00f3n de <span class=\"__1 _20\"></span>33.41<span class=\"ls19\">2 </span>miles de <span class=\"__1 _20\"></span>euros, una <span class=\"__1 _20\"></span>disminuci\u00f3n de <span class=\"__1 _20\"></span>los interes<span class=\"__1 _3\"></span>es min<span class=\"__1 _3\"></span>oritarios <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>139.047 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _20\"></span>euro<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>y un <span class=\"__1 _20\"></span>aumento de los ajustes de <span class=\"__1 _3\"></span>valor de 635 mile<span class=\"__1 _3\"></span>s de euros. En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre <span class=\"__1 _6\"></span>de 2023, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad Metrovacesa, <span class=\"__1 _6\"></span>S.A., <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>hasta <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fec<span class=\"__1 _3\"></span>ha <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>considerab<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>un activo <span class=\"__1 _2d\"> </span>financiero <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>v<span class=\"__1 _6\"></span>alo<span class=\"__1 _3\"></span>r <span class=\"__1 _2d\"> </span>razonable <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"> </span>cargo <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"></span>reservas, <span class=\"__1 _2d\"></span>pas\u00f3 <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>cons<span class=\"__1 _3\"></span>olidarse <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>m\u00e9todo <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>la participaci\u00f3n al<span class=\"__1 _3\"></span> lograr<span class=\"__1 _3\"></span>se inf<span class=\"__1 _3\"></span>luencia sig<span class=\"__1 _3\"></span>nificativa (n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tas<span class=\"__1 _3\"></span> 4, <span class=\"__1 _20\"></span>1<span class=\"__1 _6\"></span>2 <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>27<span class=\"__1 _6\"></span>).<span class=\"__1 _3\"></span> Durant<span class=\"__1 _3\"></span>e el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _20\"></span>2023, debido <span class=\"__1 _3\"></span>a la variaci\u00f3n <span class=\"__1 _2c\"> </span>del  valor <span class=\"__1 _14\"> </span>razonable  del <span class=\"__1 _2c\"> </span>activo <span class=\"__1 _2c\"> </span>financiero, <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>produjo <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>aumento  de <span class=\"__1 _14\"> </span>las <span class=\"__1 _2c\"> </span>reservas<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>por revalorizaci\u00f3n, qu<span class=\"__1 _3\"></span>e al pasar<span class=\"__1 _3\"></span> a consolidarse p<span class=\"__1 _3\"></span>or el m\u00e9to<span class=\"__1 _3\"></span>do de la participaci<span class=\"__1 _3\"></span>\u00f3n, se traspasaron a<span class=\"__1 _3\"></span> reservas<span class=\"__1 _3\"></span> de c<span class=\"__1 _6\"></span>ons<span class=\"__1 _3\"></span>olidaci\u00f3n junto <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span> el <span class=\"__1 _6\"></span>importe acumulado de <span class=\"__1 _6\"></span>2022, lo <span class=\"__1 _6\"></span>cual supuso un <span class=\"__1 _6\"></span>au<span class=\"__1 _3\"></span>mento <span class=\"__1 _6\"></span>de las reservas de consolidaci\u00f3n en <span class=\"__1 _3\"></span>el Grupo FCC de<span class=\"__1 _3\"></span> 46.663 mil<span class=\"__1 _3\"></span>es de euros.  El resto de las \u201cOt<span class=\"__1 _3\"></span>ras variaciones del<span class=\"__1 _3\"></span> patrimoni<span class=\"__1 _3\"></span>o neto\u201d del Estad<span class=\"__1 _3\"></span>o Total de Cambi<span class=\"__1 _3\"></span>os en el Patrim<span class=\"__1 _3\"></span>onio Neto adjunto inclu<span class=\"__1 _3\"></span>ye b\u00e1sicament<span class=\"__1 _3\"></span>e la distribuci\u00f3n del<span class=\"__1 _20\"></span> resultado obtenido por el<span class=\"__1 _3\"></span> Grupo en el ej<span class=\"__1 _3\"></span>ercicio anterior. I.<span class=\"ff9 ls0_1\"> <span class=\"ff3_1\">Patrimon<span class=\"__1 _20\"></span>i<span class=\"__1 _6\"></span>o ne<span class=\"__1 _3\"></span>to atribuido <span class=\"__1 _3\"></span>a la Entidad Dom<span class=\"__1 _3\"></span>inante </span></span>a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _20\"></span><span class=\"ff3_1\">Capital </span></span>El <span class=\"__1 _7\"></span>capital <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Fomento <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _7\"></span>constituido <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>454.878.132 <span class=\"__1 _6\"></span>acciones ordinarias representadas<span class=\"__1 _20\"></span> mediante anotaciones en c<span class=\"__1 _3\"></span>uenta de 1 eur<span class=\"__1 _3\"></span>o de valor nominal<span class=\"__1 _3\"></span> cada una.  Todas las acci<span class=\"__1 _3\"></span>ones tienen l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>mismos dere<span class=\"__1 _3\"></span>chos y s<span class=\"__1 _3\"></span>e encuentran<span class=\"__1 _3\"></span> totalmente<span class=\"__1 _3\"></span> suscritas y d<span class=\"__1 _3\"></span>esembolsadas. Los <span class=\"__1 _6\"></span>t\u00edtulos <span class=\"__1 _6\"></span>accion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>representativ<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>so<span class=\"__1 _3\"></span>cial <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Fomento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>C<span class=\"__1 _3\"></span>ontratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _20\"></span> est\u00e1n <span class=\"__1 _13\"></span>admitidos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>negociaci\u00f3n <span class=\"__1 _13\"></span>oficial <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>cuatro <span class=\"__1 _13\"></span>bolsas <span class=\"__1 _13\"></span>espa\u00f1olas <span class=\"__1 _13\"></span>(Madrid<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Valencia<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y Bilbao) a trav\u00e9s d<span class=\"__1 _3\"></span>el sistema<span class=\"__1 _3\"></span> de interconexi\u00f3n burs\u00e1<span class=\"__1 _3\"></span>til (Mercado Continu<span class=\"__1 _3\"></span>o). En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>pose\u00eddo<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>otras <span class=\"__1 _13\"></span>empresas, <span class=\"__1 _13\"></span>directa<span class=\"__1 _3\"></span>mente <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>medio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>sus filiales, <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>sea <span class=\"__1 _7\"></span>superior <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>10%, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>f<span class=\"__1 _3\"></span>echa <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>formulaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>cuentas, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>sociedad Control  E<span class=\"__1 _3\"></span>mpresarial  de  C<span class=\"__1 _3\"></span>apitales,  S.A. <span class=\"__1 _32\"> </span>de  C.V.,  qu<span class=\"__1 _3\"></span>e  pertenece  a <span class=\"__1 _32\"> </span>la  familia <span class=\"__1 _1a\"> </span>Slim,  posee  dire<span class=\"__1 _3\"></span>cta  e<span class=\"__1 _3\"></span> indirectamente, un 6<span class=\"__1 _6\"></span>9,<span class=\"__1 _3\"></span>61%. Por <span class=\"__1 _6\"></span>otra parte, <span class=\"__1 _6\"></span>la sociedad Finver <span class=\"__1 _6\"></span>Inversi<span class=\"__1 _3\"></span>ones 2020, S.L.U., <span class=\"__1 _6\"></span>perteneciente<span class=\"__1 _3\"></span> al 100% <span class=\"__1 _6\"></span>a Inmobiliar<span class=\"__1 _3\"></span>ia AEG, S.A. de C.V., que <span class=\"__1 _6\"></span>a su v<span class=\"__1 _6\"></span>ez est\u00e1 controlada por Carlos Slim Hel\u00fa, posee una participaci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>11,92%. <span class=\"__1 _7\"></span>Finalment<span class=\"__1 _3\"></span>e, <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>empresa <span class=\"__1 _6\"></span>Nueva <span class=\"__1 _7\"></span>Samede <span class=\"__1 _6\"></span>Inversiones <span class=\"__1 _6\"></span>2016, <span class=\"__1 _6\"></span>S.L.U. <span class=\"__1 _6\"></span>posee <span class=\"__1 _7\"></span>una participaci\u00f3n <span class=\"__1 _c\"></span>directa <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>3,18% <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>capital. <span class=\"__1 _20\"></span>Adicionalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>D\u00aa <span class=\"__1 _20\"></span>Esther <span class=\"__1 _20\"></span>Koplowitz <span class=\"__1 _c\"></span>Romero <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Juseu <span class=\"__1 _c\"></span>posee 157.671 acciones dire<span class=\"__1 _3\"></span>ctas de Foment<span class=\"__1 _3\"></span>o de Construcci<span class=\"__1 _3\"></span>ones y Contratas, S.A.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">82<span class=\"ls0_1\"> </span></span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ff3_1\">Ganancias acumuladas <span class=\"__1 _3\"></span>y otras reser<span class=\"__1 _3\"></span>vas </span></span>La composici\u00f3n de<span class=\"__1 _3\"></span> este ep\u00edgrafe del ba<span class=\"__1 _3\"></span>lance cons<span class=\"__1 _3\"></span>olidado adjunto a <span class=\"__1 _3\"></span>31 de diciemb<span class=\"__1 _3\"></span>re de 2024 y de 2023<span class=\"__1 _20\"></span> es la siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Reservas de la <span class=\"__1 _6\"></span>Sociedad Dominante 1.071.317<span class=\"fc4\">  </span>1.628.926 <span class=\"__1 _6\"></span> Reservas de cons<span class=\"__1 _6\"></span>olidaci\u00f3n 733.535<span class=\"fc4\">  </span>1.833.216 <span class=\"__1 _6\"></span> 1.804.852  3.462.142  b.1) Reservas de l<span class=\"__1 _3\"></span>a Sociedad Dominan<span class=\"__1 _3\"></span>te<span class=\"fc0_1\"> </span>Corresponde  al  conjunto  de  reservas  constituidas  por  la <span class=\"__1 _2c\"> </span>sociedad  Fomento  de <span class=\"__1 _2c\"> </span>Construcciones  y<span class=\"__1 _3\"></span> Contratas, S.A., <span class=\"__1 _6\"></span>matriz del Grupo, <span class=\"__1 _6\"></span>principalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on origen <span class=\"__1 _6\"></span>en beneficios <span class=\"__1 _6\"></span>y plusval\u00edas retenidos y, <span class=\"__1 _6\"></span>en su caso, en cumpli<span class=\"__1 _3\"></span>miento de las difer<span class=\"__1 _3\"></span>entes disposici<span class=\"__1 _3\"></span>ones legales apl<span class=\"__1 _3\"></span>icables. La composici\u00f3n a <span class=\"__1 _3\"></span>31 de diciembre de <span class=\"__1 _3\"></span>2024 y de 2023 e<span class=\"__1 _3\"></span>s la siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Prima de emisi\u00f3n<span class=\"__1 _6\"></span> 1.673.477  1.673.477 <span class=\"__1 _6\"></span> Reserva legal 87.669  87.669  Reserva por capital a<span class=\"__1 _6\"></span>mortizado 12.110  12.110  Reservas volun<span class=\"__1 _6\"></span>tarias y resultados negativos<span class=\"__1 _6\"></span>  de ejercicios anteriores<span class=\"__1 _6\"></span> (701.939) (144.330) 1.071.317  1.628.926  La <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>reservas <span class=\"__1 _7\"></span>voluntarias <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>resultados <span class=\"__1 _6\"></span>negativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio<span class=\"__1 _3\"></span> 2024 <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>ye el <span class=\"__1 _6\"></span>impacto de <span class=\"__1 _6\"></span>la escisi\u00f3n<span class=\"__1 _6\"></span> parcial financiera de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de Inmobiliaria y <span class=\"__1 _6\"></span>Ce<span class=\"__1 _3\"></span>mentos en favor <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>sociedad Inmoce<span class=\"__1 _3\"></span>mento, <span class=\"__1 _6\"></span>S.A. (nota 2), que <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>una dismin<span class=\"__1 _3\"></span>uci\u00f3n po<span class=\"__1 _6\"></span>r importe de  1.596.641 miles de<span class=\"__1 _3\"></span> euros. Prima de emisi\u00f3n<span class=\"__1 _3\"></span> El text<span class=\"__1 _3\"></span>o refundid<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Ley de <span class=\"__1 _3\"></span>Soci<span class=\"__1 _3\"></span>edades de <span class=\"__1 _3\"></span>Capital <span class=\"__1 _3\"></span>permit<span class=\"__1 _3\"></span>e, expr<span class=\"__1 _3\"></span>esamente, <span class=\"__1 _3\"></span>la u<span class=\"__1 _20\"></span>tilizaci\u00f3n del sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>prima <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>misi\u00f3n <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mpliar <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cap<span class=\"__1 _3\"></span>ital <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no est<span class=\"__1 _6\"></span>ab<span class=\"__1 _3\"></span>lece <span class=\"__1 _6\"></span>restricci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>spec\u00edfica alguna <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cuanto <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> disponibilidad<span class=\"__1 _3\"></span> de su saldo para otr<span class=\"__1 _3\"></span>os fines. Reserva legal De acuerd<span class=\"__1 _3\"></span>o con<span class=\"__1 _3\"></span> el <span class=\"__1 _3\"></span>texto <span class=\"__1 _3\"></span>refundido <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span> Ley <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Sociedad<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>Capital, <span class=\"__1 _3\"></span>debe d<span class=\"__1 _3\"></span>estin<span class=\"__1 _3\"></span>arse una <span class=\"__1 _3\"></span>cifra ig<span class=\"__1 _3\"></span>ual al<span class=\"__1 _20\"></span> 10% del<span class=\"__1 _3\"></span> benefici<span class=\"__1 _3\"></span>o del <span class=\"__1 _20\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>a la<span class=\"__1 _20\"></span> reserva legal<span class=\"__1 _3\"></span> hasta<span class=\"__1 _3\"></span> q<span class=\"__1 _3\"></span>ue \u00e9sta <span class=\"__1 _3\"></span>alcance,<span class=\"__1 _3\"></span> al <span class=\"__1 _3\"></span>menos, <span class=\"__1 _3\"></span>el 20<span class=\"__1 _3\"></span>% del <span class=\"__1 _3\"></span>capital. <span class=\"__1 _3\"></span>La<span class=\"__1 _3\"></span> reserva legal no pued<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>dist<span class=\"__1 _3\"></span>ribuirse a los acci<span class=\"__1 _3\"></span>onistas, excepto en <span class=\"__1 _3\"></span>caso de liquidaci<span class=\"__1 _3\"></span>\u00f3n. La r<span class=\"__1 _3\"></span>eserva <span class=\"__1 _20\"></span>legal p<span class=\"__1 _3\"></span>odr\u00e1 <span class=\"__1 _3\"></span>utilizarse <span class=\"__1 _20\"></span>para au<span class=\"__1 _3\"></span>mentar <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>capital <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>la parte<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>su sald<span class=\"__1 _20\"></span>o que <span class=\"__1 _3\"></span>exceda<span class=\"__1 _3\"></span> del<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>10% <span class=\"__1 _3\"></span>del<span class=\"__1 _3\"></span> capital ya aumentado.<span class=\"__1 _3\"></span> Salvo para la <span class=\"__1 _6\"></span>finalidad<span class=\"__1 _3\"></span> mencionada anteriormente, y mientras no supere el <span class=\"__1 _6\"></span>20% del capital social, esta reserva <span class=\"__1 _6\"></span>s\u00f3lo podr\u00e1 <span class=\"__1 _6\"></span>destinarse a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>compensaci\u00f3n de <span class=\"__1 _6\"></span>p\u00e9rdidas y <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>existan otras <span class=\"__1 _6\"></span>reservas<span class=\"__1 _3\"></span> disponibles suficien<span class=\"__1 _3\"></span>tes para este fin.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">83<span class=\"ls0_1\"> </span></span>El Consejo de <span class=\"__1 _6\"></span>Fomento de Construcciones y Contratas, S.A. ha decidido proponer en <span class=\"__1 _6\"></span>la distribuci\u00f3n de<span class=\"__1 _3\"></span> resultados <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>dotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>reserva <span class=\"__1 _13\"></span>legal <span class=\"__1 _13\"></span>hasta <span class=\"__1 _13\"></span>alcanzar <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>20% <span class=\"__1 _2d\"> </span>del <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la Sociedad Dominant<span class=\"__1 _3\"></span>e por un importe adici<span class=\"__1 _3\"></span>onal de 3.307 miles d<span class=\"__1 _3\"></span>e euros. Reserva por capital<span class=\"__1 _3\"></span> amortizado Esta <span class=\"__1 _6\"></span>reser<span class=\"__1 _3\"></span>va <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>oge <span class=\"__1 _6\"></span>el valor <span class=\"__1 _6\"></span>nominal de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>accion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>propias <span class=\"__1 _6\"></span>am<span class=\"__1 _3\"></span>ortizadas en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>200<span class=\"__1 _3\"></span>2, <span class=\"__1 _6\"></span>2008,<span class=\"__1 _20\"></span> 2022 <span class=\"__1 _6\"></span>y 2023 <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>carg<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>re<span class=\"__1 _20\"></span>serv<span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>disponibles, conforme <span class=\"__1 _6\"></span>a lo <span class=\"__1 _6\"></span>previsto en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>art\u00edc<span class=\"__1 _3\"></span>ulo <span class=\"__1 _6\"></span>335.c <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la Ley <span class=\"__1 _6\"></span>de Sociedades <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Capital. <span class=\"__1 _1a\"> </span>La <span class=\"__1 _2d\"> </span>reserva <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>capital <span class=\"__1 _1a\"> </span>am<span class=\"__1 _3\"></span>ortizado <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>indisponible,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>excepto <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>mismos<span class=\"__1 _3\"></span> requisitos que se<span class=\"__1 _3\"></span> exigen para la redu<span class=\"__1 _3\"></span>cci\u00f3n de cap<span class=\"__1 _3\"></span>ital. Reservas voluntarias<span class=\"__1 _20\"></span> Reservas,  para  las  que  n<span class=\"__1 _3\"></span>o  existe  ning\u00fan  tipo  de  limitaci\u00f3n <span class=\"__1 _32\"> </span>o  restricci\u00f3n  sobre  su  disponib<span class=\"__1 _3\"></span>ilidad,<span class=\"__1 _3\"></span> constituidas libre<span class=\"__1 _3\"></span>mente me<span class=\"__1 _3\"></span>diante ben<span class=\"__1 _3\"></span>eficios y plu<span class=\"__1 _3\"></span>sval\u00edas de la<span class=\"__1 _3\"></span> Sociedad <span class=\"__1 _3\"></span>Dominante una<span class=\"__1 _3\"></span> vez<span class=\"__1 _3\"></span> aplicada la<span class=\"__1 _3\"></span> distribuci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dividendos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>dotaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>reserva<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>le<span class=\"__1 _3\"></span>gal <span class=\"__1 _13\"></span>u <span class=\"__1 _13\"></span>o<span class=\"__1 _3\"></span>tras <span class=\"__1 _13\"></span>reser<span class=\"__1 _3\"></span>vas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>car\u00e1cter<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>indisp<span class=\"__1 _3\"></span>onible <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> acuerdo con la legislaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>vigente. b.2) Reservas de cons<span class=\"__1 _3\"></span>olidaci\u00f3n Este ep\u00edgrafe <span class=\"__1 _20\"></span>del balanc<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>onsolidado <span class=\"__1 _20\"></span>adjunto incluye <span class=\"__1 _20\"></span>las reservas <span class=\"__1 _3\"></span>consolidadas <span class=\"__1 _3\"></span>generadas <span class=\"__1 _20\"></span>en cada <span class=\"__1 _20\"></span>una de las <span class=\"__1 _20\"></span>\u00e1reas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>actividad.<span class=\"__1 _3\"></span> Asi<span class=\"__1 _3\"></span>mismo, <span class=\"__1 _3\"></span>tambi\u00e9n<span class=\"__1 _3\"></span> se<span class=\"__1 _3\"></span> in<span class=\"__1 _3\"></span>cluyen <span class=\"__1 _20\"></span>de acuerdo <span class=\"__1 _20\"></span>con la<span class=\"__1 _3\"></span> N<span class=\"__1 _3\"></span>IIF <span class=\"__1 _3\"></span>10 <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>Estad<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os consolidados\u201d <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>derivada<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cambios <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>participaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> cuando <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>mantenga el <span class=\"__1 _6\"></span>control, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>diferencia <span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>re <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>compra <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>adici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nal <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el valor <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>libros <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>parti<span class=\"__1 _3\"></span>cipaci\u00f3n. <span class=\"__1 _1a\"> </span>Por <span class=\"__1 _2d\"> </span>otra <span class=\"__1 _32\"> </span>parte, <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>NIC <span class=\"__1 _1a\"> </span>19 <span class=\"__1 _1a\"> </span>\u201cRetribuciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los empleados\u201d <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>incluyen<span class=\"__1 _20\"></span> en <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>ganancias <span class=\"__1 _3\"></span>actuariales <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"ff1_1\">p<span class=\"__1 _3\"></span>lanes <span class=\"__1 _20\"></span>de p<span class=\"__1 _3\"></span>ensiones<span class=\"__1 _3\"></span> </span>y <span class=\"__1 _6\"></span>otras prestaciones<span class=\"__1 _3\"></span> sociales. <span class=\"__1 _6\"></span>L<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes que <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omponen este <span class=\"__1 _6\"></span>concept<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre de 202<span class=\"__1 _6\"></span>4 <span class=\"ls1e\">y </span>de 2023 son: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Medio Ambiente 601.547  420.742  Aguas 300.430  270.729  Construcci\u00f3n 42.042  49.765  Cementos   <span class=\"ls0_1\">- </span>37.591  Inmobiliaria   <span class=\"ls0_1\">- </span>363.236  Concesiones (41.860) 269 <span class=\"ls0_1\"> </span>Corporaci\u00f3n (168.624) 690.884  733.535 <span class=\"ls0_1\"> </span>1.833.216 <span class=\"ls0_1\"> </span>La <span class=\"__1 _32\"> </span>disminu<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>las  r<span class=\"__1 _3\"></span>eservas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Cementos,  In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>Corporaci\u00f3n <span class=\"__1 _1a\"> </span>incluye<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>un importe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>6<span class=\"__1 _3\"></span>25.780 <span class=\"__1 _13\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>debido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escis<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _13\"></span>parcial <span class=\"__1 _13\"></span>financi<span class=\"__1 _3\"></span>era <span class=\"__1 _13\"></span>previ<span class=\"__1 _3\"></span>amente <span class=\"__1 _13\"></span>menci<span class=\"__1 _3\"></span>onada (nota 2).<span class=\"__1 _5f\"> </span>   <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">84<span class=\"ls0_1\"> </span></span>c)<span class=\"ff9 ls0_1\"> <span class=\"ff3_1\">Acciones y partic<span class=\"__1 _3\"></span>ipaciones <span class=\"__1 _3\"></span>en patrimonio prop<span class=\"__1 _3\"></span>ias </span></span>En <span class=\"__1 _20\"></span>este <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>recogen <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>acciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la S<span class=\"__1 _3\"></span>ociedad <span class=\"__1 _20\"></span>Dominante <span class=\"__1 _20\"></span>pose\u00eddas <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>u <span class=\"__1 _20\"></span>otras <span class=\"__1 _20\"></span>sociedades del Grupo valoradas al <span class=\"__1 _3\"></span>coste de adq<span class=\"__1 _3\"></span>uisici\u00f3n. El  Consejo  de  Ad<span class=\"__1 _3\"></span>ministraci\u00f3n  y<span class=\"__1 _3\"></span>  las  sociedades<span class=\"__1 _3\"></span>  filiales <span class=\"__1 _32\"> </span>est\u00e1n  autoriz<span class=\"__1 _3\"></span>ados  por  la  Junta<span class=\"__1 _3\"></span>  General<span class=\"__1 _3\"></span>  de Accionistas de <span class=\"__1 _6\"></span>Foment<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de Co<span class=\"__1 _6\"></span>nstruc<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s y <span class=\"__1 _6\"></span>Contrata<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> para <span class=\"__1 _6\"></span>la adquisici\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>erivativa de <span class=\"__1 _6\"></span>acci<span class=\"__1 _3\"></span>ones propias dentro de los l\u00edmites y con los requisitos que se<span class=\"__1 _6\"></span> exigen en el art\u00edculo 144 y siguientes de la Ley de Sociedades de<span class=\"__1 _3\"></span> Capital. A continuaci\u00f3n se detallan<span class=\"__1 _3\"></span> el movimient<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> y el sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de<span class=\"__1 _3\"></span> las acciones propias a<span class=\"__1 _3\"></span> 31 de diciembre:<span class=\"__1 _3\"></span> Saldo a 31 de diciembre de 2022 (27.264) Adquisiciones (271.734) Amortizaci\u00f3n 298.588  Saldo a 31 de diciembre de 2023 (410) Adquisiciones 133 <span class=\"ls0_1\"> </span>Amortizaci\u00f3n - Saldo a 31 de diciembre de 2024 (277) 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>N\u00famero de acciones Importe N\u00famero de acciones Importe Fomento de Construcciones y   <span class=\"ls0_1\">Contratas, S.A. </span>46.910  (277) 44.957  (410) TOTAL 46.910 <span class=\"ls0_1\"> </span>(277) 44.957 <span class=\"ls0_1\"> </span>(410) A 31 de <span class=\"__1 _3\"></span>diciembre d<span class=\"__1 _20\"></span>e 2024, las accione<span class=\"__1 _3\"></span>s de la <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _3\"></span>Dominante, p<span class=\"__1 _3\"></span>ose\u00eddas p<span class=\"__1 _3\"></span>or esta o <span class=\"__1 _3\"></span>por soci<span class=\"__1 _3\"></span>edades<span class=\"__1 _3\"></span> dependientes sup<span class=\"__1 _3\"></span>onen el 0,01% del capital s<span class=\"__1 _3\"></span>ocial (el 0,<span class=\"__1 _3\"></span><span class=\"ls9\">01<span class=\"ls0_1\">% a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"__1 _3\"></span>23<span class=\"ls17\">).</span></span></span><span class=\"ls9\"><span class=\"ls0_1\"> </span></span>d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ff3_1\">Aj<span class=\"__1 _6\"></span>uste<span class=\"__1 _3\"></span>s por cambio<span class=\"__1 _3\"></span>s de val<span class=\"__1 _3\"></span>or </span></span>La composici<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _3\"></span>este ep\u00ed<span class=\"__1 _20\"></span>grafe consolidado ad<span class=\"__1 _3\"></span>junto a <span class=\"__1 _3\"></span>31 de dicie<span class=\"__1 _3\"></span>mbre de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>y 2023 es<span class=\"__1 _3\"></span> el sig<span class=\"__1 _3\"></span>uiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cambios en el valor razonable de instrumen<span class=\"__1 _3\"></span>tos financieros 55.338  44.630  Diferencias de conversi\u00f3n (11.940) (84.053) 43.398 <span class=\"ls0_1\"> </span>(39.423)  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">85<span class=\"ls0_1\"> </span></span>d.1) Cambios en el<span class=\"__1 _3\"></span> valor razonable de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s instrum<span class=\"__1 _3\"></span>entos financieros: Se  incluye  en  esta  r\u00fabric<span class=\"__1 _3\"></span>a  los  cambios  en  el <span class=\"__1 _32\"> </span>valor  razonable  ne<span class=\"__1 _3\"></span>tos  de  imp<span class=\"__1 _3\"></span>uestos  de  los  activos<span class=\"__1 _3\"></span> financieros <span class=\"__1 _13\"></span>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 <span class=\"__1 _13\"></span>otr<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>global <span class=\"__1 _13\"></span>(nota <span class=\"__1 _13\"></span>14) <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>de cobertura de fluj<span class=\"__1 _3\"></span>os de efectiv<span class=\"__1 _3\"></span>o (nota 23<span class=\"ls17\">).</span> La composici\u00f3n<span class=\"__1 _3\"></span> de los<span class=\"__1 _3\"></span> ajustes por<span class=\"__1 _3\"></span> variaci\u00f3n<span class=\"__1 _3\"></span> del valor<span class=\"__1 _3\"></span> razonable d<span class=\"__1 _3\"></span>e los instru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>os financier<span class=\"__1 _3\"></span>os a 31 de<span class=\"__1 _20\"></span> diciembre de 20<span class=\"__1 _3\"></span>24 y de 2023 es el sigu<span class=\"__1 _3\"></span>iente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos financieros a valor razonable con cambios      <span class=\"ls0_1\">en otro resultado global </span>8.686  6.060  Vertederos de Residuos, S.A. 8.113  6.060  Resto 573 <span class=\"ls0_1\"> </span>            <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Derivados financieros 46.652  38.570  Future Valleys Project Co. Limited 36.566  29.744  Grupo Green Recovery 7.246  5.777  Grupo FCC Environment (UK) 2.839  (661) Grupo Realia Business             <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>2.457  Resto 1 <span class=\"ls0_1\"> </span>1.253  55.338 <span class=\"ls0_1\"> </span>44.630 <span class=\"ls0_1\"> </span>El <span class=\"__1 _6\"></span>aumento del <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>derivados financieros <span class=\"__1 _6\"></span>atiend<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>au<span class=\"__1 _3\"></span>mento <span class=\"__1 _6\"></span>del valor <span class=\"__1 _6\"></span>razonable<span class=\"__1 _3\"></span> de permutas de <span class=\"__1 _6\"></span>tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de inter\u00e9s variable a tipo fijo <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> la previsi\u00f3n de <span class=\"__1 _6\"></span>aumento<span class=\"__1 _3\"></span>s de los <span class=\"__1 _6\"></span>tip<span class=\"__1 _3\"></span>os de <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>er\u00e9s en ejercicios futur<span class=\"__1 _3\"></span>os (nota 14). La escisi<span class=\"__1 _3\"></span>\u00f3n parcial<span class=\"__1 _3\"></span> finan<span class=\"__1 _3\"></span>ciera qu<span class=\"__1 _3\"></span>e ha <span class=\"__1 _3\"></span>dado <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rig<span class=\"__1 _3\"></span>en al <span class=\"__1 _3\"></span>Grupo In<span class=\"__1 _3\"></span>mocement<span class=\"__1 _3\"></span>o (nota<span class=\"__1 _3\"></span> 2),<span class=\"__1 _3\"></span> ha <span class=\"__1 _3\"></span>motivado <span class=\"__1 _3\"></span>la s<span class=\"__1 _3\"></span>alida de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _7\"></span>e <span class=\"__1 _7\"></span>Inmobiliaria <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>citada <span class=\"__1 _7\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>este ep\u00edgrafe <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>positivo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span><span class=\"ls19\">28</span> <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>259 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>respectivament<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>han imputado a resultad<span class=\"__1 _3\"></span>os de acuerdo con l<span class=\"__1 _3\"></span>o establecido <span class=\"__1 _3\"></span>por la normativa al hab<span class=\"__1 _3\"></span>erse producido<span class=\"__1 _3\"></span> la p\u00e9rdida de control de las <span class=\"__1 _3\"></span>citadas activid<span class=\"__1 _3\"></span>ades.  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">86<span class=\"ls0_1\"> </span></span>d.2) Diferencias de c<span class=\"__1 _3\"></span>onversi\u00f3n Los im<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>que compone<span class=\"__1 _3\"></span>n este <span class=\"__1 _6\"></span>concepto para cada <span class=\"__1 _6\"></span>una de <span class=\"__1 _6\"></span>las sociedades m\u00e1s significativas a <span class=\"__1 _6\"></span>31 de diciembre de 20<span class=\"__1 _3\"></span>24 y de 2023 son: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Libra esterlina<span class=\"__1 _6\"></span> Grupo FCC Environment (UK) (8.208)<span class=\"fc4\"> </span>(32.183) Grupo Green Recovery  (53.757)<span class=\"fc4\"> </span>(44.415) Dragon Alfa Cement Limited -<span class=\"fc4\"> </span>(3.482) Resto 2.099 <span class=\"fc4\"> </span>(59.866)<span class=\"fc4\"> </span>(1.724) (81.804) D\u00f3lar estadouniden<span class=\"__1 _6\"></span>se FCC Environmental Services (USA) Llc. 17.135 <span class=\"fc4\"> </span>4.549  Grupo FCC Construcci\u00f3n de Am\u00e9rica 5.977 <span class=\"fc4\"> </span>5.522  Giant Cement Holding, Inc. -<span class=\"fc4\"> </span>(5.492) Resto 13.154 <span class=\"fc4\"> </span>36.266 <span class=\"fc4\"> </span>5.236  9.815  Lari georgiano Grupo Georgia Global Utilities 17.296 <span class=\"fc4\"> </span>17.296 <span class=\"fc4\"> </span>14.282  14.282  Libra egipcia Orasqualia Devel. Waste T.P. S.A.E. (11.193)<span class=\"fc4\"> </span>(9.717) Egypt Environmental Services, S.A.E. (4.077)<span class=\"fc4\"> </span>(4.069) Resto (1.331)<span class=\"fc4\"> </span>(16.601)<span class=\"fc4\"> </span>(1.149) (14.935) Dinar tunecino Societ\u00e9 des Ciments d\u2019Enfidha<span class=\"ff1_1\"> </span>-<span class=\"fc4\"> </span>(27.625) Resto -<span class=\"fc4\"> </span>  <span class=\"ls0_1\">-<span class=\"fc4\"> </span></span>(44) (27.669) Resto Divisas Resto 10.965 <span class=\"fc4\"> </span>10.965 <span class=\"fc4\"> </span>16.258  16.258  (11.940) (84.053) La <span class=\"__1 _2d\"> </span>v<span class=\"__1 _6\"></span>ariaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>ejercicio <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>debe <span class=\"__1 _1a\"> </span>principalmente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _1a\"> </span>apreciaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>la<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>libra <span class=\"__1 _2d\"></span>esterlina <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>del <span class=\"__1 _2d\"> </span>d\u00f3lar respecto <span class=\"__1 _13\"></span>al <span class=\"__1 _7\"></span>euro, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>salida <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>activida<span class=\"__1 _20\"></span>des <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Cementos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>In<span class=\"__1 _20\"></span>mo<span class=\"__1 _6\"></span>b<span class=\"__1 _3\"></span>iliaria <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n parcial <span class=\"__1 _20\"></span>financiera <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>estas <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de la <span class=\"__1 _c\"></span>citada <span class=\"__1 _3\"></span>escisi\u00f3n <span class=\"__1 _c\"></span>aportaban <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>importe <span class=\"__1 _20\"></span>negativo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>34.415 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>positivo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>136 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>respecti<span class=\"__1 _3\"></span>vamente <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>imputad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a resultados de acuerdo <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on lo <span class=\"__1 _6\"></span>estable<span class=\"__1 _3\"></span>cido por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> normativa al <span class=\"__1 _6\"></span>haberse<span class=\"__1 _3\"></span> producido la <span class=\"__1 _6\"></span>p\u00e9rdid<span class=\"__1 _3\"></span>a de <span class=\"__1 _6\"></span>cont<span class=\"__1 _3\"></span>rol de las citadas ac<span class=\"__1 _3\"></span>tividades (nota 2).<span class=\"__1 _3\"></span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">87<span class=\"ls0_1\"> </span></span>La <span class=\"__1 _6\"></span>inversi\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>neta antes <span class=\"__1 _6\"></span>de deducir <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>inter<span class=\"__1 _3\"></span>eses m<span class=\"__1 _6\"></span>in<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>itarios <span class=\"__1 _6\"></span>en divisas <span class=\"__1 _6\"></span>distin<span class=\"__1 _3\"></span>tas <span class=\"__1 _6\"></span>del euro <span class=\"__1 _6\"></span>(convertida<span class=\"__1 _3\"></span>s a euros de acuerd<span class=\"__1 _3\"></span>o con lo indicad<span class=\"__1 _3\"></span>o en la nota 3.k), agr<span class=\"__1 _3\"></span>upada por <span class=\"__1 _3\"></span>mercados geogr\u00e1fi<span class=\"__1 _3\"></span>cos es la siguiente<span class=\"__1 _3\"></span>: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Reino Unido 328.823 <span class=\"fc4\"> </span>459.027  Estados Unidos de Am\u00e9rica 291.421 <span class=\"fc4\"> </span>364.872  Georgia 238.999 <span class=\"fc4\"> </span>245.333  Argelia 172.871 <span class=\"fc4\"> </span>165.769  M\u00e9xico 160.748 <span class=\"fc4\"> </span>162.554  Rep\u00fablica Checa 122.324 <span class=\"fc4\"> </span>107.286  Resto 391.910 <span class=\"fc4\"> </span>367.723  1.707.096 <span class=\"ls0_1\"> </span>1.872.564 <span class=\"ls0_1\"> </span>e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _c\"></span><span class=\"ff3_1\">Resultado por acci\u00f3n </span></span>El <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>b\u00e1sico <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>acci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>obtiene <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>cociente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _13\"></span>atribuido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>Sociedad Dominante y el promedio ponderado de acciones ordinarias en circulaci\u00f3n durante el ejercicio, siendo<span class=\"__1 _3\"></span> el resultado p<span class=\"__1 _3\"></span>or acci\u00f3n de <span class=\"ls9\">0,</span>9<span class=\"__1 _3\"></span>6 euros en el ejer<span class=\"__1 _3\"></span>cicio 2024 (1,31 eur<span class=\"__1 _3\"></span>os en el ejerci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>2023<span class=\"ls17\">).</span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado Resultado atribuido dominante 429.865  589.060  Acciones en circulaci\u00f3n Promedio ponderado acciones 445.498.858  447.956.883  Beneficio por acci\u00f3n (en eu<span class=\"__1 _3\"></span>ros)<span class=\"__1 _6\"></span> 0,96 1,31 A <span class=\"__1 _20\"></span>3<span class=\"__1 _6\"></span>1 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>2024 <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>Grupo n<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>tiene <span class=\"__1 _20\"></span>emitidos <span class=\"__1 _3\"></span>instrument<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>convertibles <span class=\"__1 _20\"></span>en acciones<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de ning\u00fa<span class=\"__1 _3\"></span>n tipo, por lo que las<span class=\"__1 _3\"></span> ganancias por a<span class=\"__1 _3\"></span>cci\u00f3n diluid<span class=\"__1 _3\"></span>as coinciden con las ganancias p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _3\"></span>acci\u00f3n b\u00e1sicas.<span class=\"__1 _5f\"> </span>II.<span class=\"ff9\"> </span>Intereses mino<span class=\"__1 _3\"></span>ritarios Este <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>balance <span class=\"__1 _6\"></span>consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>adjunto <span class=\"__1 _6\"></span>recog<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>proporcional <span class=\"__1 _6\"></span>del neto <span class=\"__1 _7\"></span>patrimonial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de los <span class=\"__1 _2c\"> </span>resultados  del <span class=\"__1 _2c\"> </span>ejercicio  despu\u00e9s <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>impuestos  de <span class=\"__1 _2c\"> </span>aquellas  sociedades <span class=\"__1 _2c\"> </span>en  que <span class=\"__1 _2c\"> </span>participan <span class=\"__1 _2c\"> </span>los accionistas minorit<span class=\"__1 _3\"></span>arios del Grup<span class=\"__1 _3\"></span>o.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">88<span class=\"ls0_1\"> </span></span>La <span class=\"__1 _13\"></span>composici\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>sald<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>minoritari<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>ci<span class=\"__1 _3\"></span>erre <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span>s principales sociedades<span class=\"__1 _3\"></span> es la siguiente: Neto patrimonial Capital Reservas Resultados Total 2024<span class=\"ls0_1\"> </span>Grupo FCyC                <span class=\"fc4 ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(18.558)<span class=\"fc4\"> </span>18.558 <span class=\"fc4\"> </span>               <span class=\"fc4 ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Grupo FCC Aqualia 71.050 <span class=\"fc4\"> </span>475.584 <span class=\"fc4\"> </span>80.690 <span class=\"fc4\"> </span>627.324 <span class=\"fc4\"> </span>Grupo FCC Servicios MA Holding  2.499 <span class=\"fc4\"> </span>346.316 <span class=\"fc4\"> </span>35.867 <span class=\"fc4\"> </span>384.682 <span class=\"fc4\"> </span>Grupo Cementos Portland Valderrivas                 <span class=\"fc4 ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.928)<span class=\"fc4\"> </span>2.928 <span class=\"fc4\"> </span>               <span class=\"fc4 ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resto 6.870 <span class=\"fc4\"> </span>(15.249)<span class=\"fc4\"> </span>(324)<span class=\"fc4\"> </span>(8.703)<span class=\"fc4\"> </span>80.419 <span class=\"ls0_1\"> </span>785.165 <span class=\"ls0_1\"> </span>137.719 <span class=\"ls0_1\"> </span>1.003.303 <span class=\"ls0_1\"> </span>Neto patrimonial Capital Reservas Resultados Total 2023<span class=\"ls0_1\"> </span>Grupo FCyC  11.132  699.005  40.192  750.329  Grupo FCC Aqualia 71.050  438.211  72.811  582.072  Grupo FCC Servicios MA Holding  2.499  317.733  36.520  356.752  Grupo Cementos Portland Valderrivas  1.139  11.266  2.748  15.153  Resto 6.870  (17.088) 908 <span class=\"ls0_1\"> </span>(9.310) 92.690 <span class=\"ls0_1\"> </span>1.449.127 <span class=\"ls0_1\"> </span>153.179 <span class=\"ls0_1\"> </span>1.694.996 <span class=\"ls0_1\"> </span>La principal variaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de<span class=\"__1 _3\"></span> este ep\u00edgraf<span class=\"__1 _3\"></span>e es debida a la <span class=\"__1 _20\"></span>salida de los intereses <span class=\"__1 _3\"></span>minoritarios que ap<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rtaba<span class=\"__1 _3\"></span>n las actividades <span class=\"__1 _6\"></span>de Cementos e <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mobiliaria por <span class=\"__1 _6\"></span>la escisi\u00f3n parcial <span class=\"__1 _6\"></span>financiera que <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>fecha de <span class=\"__1 _6\"></span>la citada<span class=\"__1 _3\"></span> escisi\u00f3n <span class=\"__1 _7\"></span>apo<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>aban <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>16.996 <span class=\"__1 _13\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>679.384 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _7\"></span>respectivamente (nota 2).  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">89<span class=\"ls0_1\"> </span></span>19.<span class=\"ff9\"> <span class=\"__1 _33\"> </span></span>PROVISIONES NO CORRIE<span class=\"__1 _3\"></span>NTES Y CORR<span class=\"__1 _3\"></span>IENTES La composici\u00f3n a <span class=\"__1 _3\"></span>31 de diciembre de 20<span class=\"__1 _3\"></span>24 y de 2023 de las pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>visi<span class=\"__1 _3\"></span>ones es como si<span class=\"__1 _3\"></span>gue: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>No corrientes 1.085.436 <span class=\"ls0_1\"> </span>1.230.595 <span class=\"ls0_1\"> </span>Obligaciones por prestaciones a largo plazo al personal 17.372  15.559  Desmantelamiento, retiro y rehabilitaci\u00f3n de inmovilizados 111.031  111.330  Actuaciones medioambientales 328.023  316.677  Litigios 40.602  40.203  Garant\u00edas y obligaciones contractuales y legales 87.077  91.874  Actuaciones mejora o ampliaci\u00f3n capacidad en concesiones 274.717  318.436  Otras provisiones para riesgos y gastos  226.614  336.516  Corrientes 275.017 <span class=\"ls0_1\"> </span>159.610 <span class=\"ls0_1\"> </span>Liquidaci\u00f3n y p\u00e9rdidas de obras 159.538  135.402  Otras provisiones  115.479  24.208  Las <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _6\"></span>habidas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span><span class=\"ls1f\">y <span class=\"__1 _7\"></span><span class=\"ls9\">20</span></span>23 <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>las siguientes: <span class=\"__1 _3\"></span> Provisiones no corrientes Provisiones corrientes Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2022</span> 1.141.750 <span class=\"ls0_1\"> </span>148.074 <span class=\"ls0_1\"> </span>Gastos de retirada o desmantelamiento de activos 11.259                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Variaci\u00f3n de obligaciones por prestaciones<span class=\"__1 _3\"></span> al personal por p\u00e9rdidas y ganancias actuariales 5.423                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Actuaciones de mejora o ampliaci\u00f3n de capacid<span class=\"__1 _3\"></span>ad de concesiones<span class=\"__1 _6\"></span> 84.127                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Dotaciones/(Reversiones) 107.263  19.438  Aplicaciones (pagos) (138.617) (9.822) Variaci\u00f3n del per\u00edmetro, diferencias de conversi\u00f3n y otros movimientos 19.390  1.920  Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2023</span> 1.230.595 <span class=\"ls0_1\"> </span>159.610 <span class=\"ls0_1\"> </span>Gastos de retirada o desmantelamiento de activos 11.658                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Variaci\u00f3n de obligaciones por prestaciones<span class=\"__1 _3\"></span> al personal por p\u00e9rdidas y ganancias actuariales (2.272)                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Actuaciones de mejora o ampliaci\u00f3n de capacid<span class=\"__1 _3\"></span>ad de concesiones<span class=\"__1 _6\"></span> 15.254                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Dotaciones/(Reversiones) 16.989  141.162  Aplicaciones (pagos) (157.165) (20.129) Variaci\u00f3n del per\u00edmetro, diferencias de conversi\u00f3n y otros movimientos (29.623) (5.626) Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2024</span> 1.085.436 <span class=\"ls0_1\"> </span>275.017<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">90<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span><span class=\"ffc\">2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>\u201dPasivos <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>nculados <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrientes <span class=\"__1 _7\"></span>mantenidos </span>para <span class=\"__1 _3\"></span>la venta<span class=\"__1 _3\"></span>\u201d los <span class=\"__1 _20\"></span>siguientes <span class=\"__1 _3\"></span>importes <span class=\"__1 _3\"></span>que ap<span class=\"__1 _3\"></span>ortaban <span class=\"__1 _20\"></span>a 31 de <span class=\"__1 _20\"></span>mayo de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>los s<span class=\"__1 _3\"></span>egment<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>actividad de  Cement<span class=\"__1 _3\"></span>o  e  Inm<span class=\"__1 _3\"></span>obiliaria <span class=\"__1 _32\"> </span>a  los <span class=\"__1 _32\"> </span>ep\u00edgrafes <span class=\"__1 _32\"> </span>de  bala<span class=\"__1 _3\"></span>nce  \u201cPr<span class=\"__1 _3\"></span>ovisiones  no  corri<span class=\"__1 _3\"></span>entes\u201d  y <span class=\"__1 _32\"> </span>\u201cProvisiones<span class=\"__1 _20\"></span> corrientes\u201d (n<span class=\"__1 _3\"></span>ota 5)<span class=\"ff1_1\">: </span>31.05.2024<span class=\"ls0_1\"> </span>No corrientes 54.760 <span class=\"ls0_1\"> </span>Actuaciones medioambientales 17.888  Garant\u00edas y obligaciones contractuales y legales 4.648  Otras provisiones para riesgos y gastos  32.224  Corrientes 5.559 <span class=\"ls0_1\"> </span>Liquidaci\u00f3n y p\u00e9rdidas de obras 3.437  Otras provisiones  2.122  Dentro <span class=\"__1 _1d\"> </span>de <span class=\"__1 _37\"> </span>la <span class=\"__1 _1d\"> </span>partida <span class=\"__1 _37\"> </span>\"<span class=\"__1 _20\"></span>do<span class=\"__1 _6\"></span>taci<span class=\"__1 _3\"></span>ones <span class=\"__1 _37\"> </span>(r<span class=\"__1 _3\"></span>eversiones)\"<span class=\"__1 _3\"></span> <span class=\"__1 _37\"> </span>d<span class=\"__1 _3\"></span>estacan <span class=\"__1 _37\"> </span>las<span class=\"__1 _20\"></span> <span class=\"__1 _37\"> </span>dotacione<span class=\"__1 _3\"></span>s <span class=\"__1 _1d\"> </span>para <span class=\"__1 _37\"> </span>actuaci<span class=\"__1 _3\"></span>ones medioambientales <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>32.714 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>(<span class=\"ls19\">29</span>.<span class=\"ls19\">101<span class=\"__1 _6\"></span></span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>20<span class=\"ls9\">23</span>), <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _1a\"> </span>pro<span class=\"__1 _3\"></span>visiones <span class=\"__1 _1a\"> </span>para <span class=\"__1 _2d\"> </span>garant\u00edas <span class=\"__1 _2d\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>obligaciones <span class=\"__1 _2d\"> </span>contractuales <span class=\"__1 _2d\"> </span>o <span class=\"__1 _1a\"> </span>legales <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"> </span>28.155 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>euros<span class=\"__1 _3\"></span> (16.541 miles de euros <span class=\"__1 _6\"></span>a diciembre de 2023), <span class=\"__1 _6\"></span>princip<span class=\"__1 _3\"></span>almente en la <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tividad de Medio <span class=\"__1 _6\"></span>Ambient<span class=\"__1 _3\"></span>e en el Reino <span class=\"__1 _13\"></span>Unido. <span class=\"__1 _13\"></span>Asimismo, <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>dotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>provisiones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _2d\"></span>actuaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>mejora, <span class=\"__1 _13\"></span>reposici\u00f3n,<span class=\"__1 _3\"></span> ampliaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capacidad<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>grandes <span class=\"__1 _13\"></span>reparaciones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>concesion<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>import<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>18.180 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(18.<span class=\"__1 _3\"></span>891 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2023), <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>re<span class=\"__1 _3\"></span>versiones <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>38.533 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s (dotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>20.231 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>2023) <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>obras <span class=\"__1 _13\"></span>relacionadas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la actividad de Cons<span class=\"__1 _3\"></span>trucci\u00f3n prin<span class=\"__1 _3\"></span>cipalmente en int<span class=\"__1 _3\"></span>ernacional.  En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>partida <span class=\"__1 _1a\"> </span>\"Aplicaciones <span class=\"__1 _2d\"></span>(pagos)\" <span class=\"__1 _1a\"> </span>hay <span class=\"__1 _1a\"> </span>recogid<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>4<span class=\"__1 _6\"></span>0.7<span class=\"__1 _3\"></span>62 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"> </span>(2<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>939 <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>euros <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span> diciembre <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>2023) <span class=\"__1 _2f\"> </span>como <span class=\"__1 _2f\"> </span>provisiones <span class=\"__1 _2f\"> </span>para <span class=\"__1 _2f\"> </span>garant\u00edas <span class=\"__1 _2f\"> </span>y <span class=\"__1 _2f\"> </span>obligaciones <span class=\"__1 _2f\"> </span>contractuales <span class=\"__1 _2f\"> </span>o <span class=\"__1 _2f\"> </span>legales<span class=\"__1 _3\"></span> principalmente en la <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vidad de Medio <span class=\"__1 _6\"></span>Ambien<span class=\"__1 _3\"></span>te en <span class=\"__1 _6\"></span>el Reino Unido. Asimismo, se <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>yen pagos de 14.839 miles <span class=\"__1 _6\"></span>de euros (3.413 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>2023) por <span class=\"__1 _6\"></span>la aplicaci\u00f3n a <span class=\"__1 _6\"></span>su destino de provisi<span class=\"__1 _3\"></span>ones d<span class=\"__1 _3\"></span>e riesgo<span class=\"__1 _3\"></span>s y <span class=\"__1 _20\"></span>gastos relacionadas<span class=\"__1 _3\"></span> con <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>b<span class=\"__1 _20\"></span>ras de la a<span class=\"__1 _20\"></span>ctividad de <span class=\"__1 _3\"></span>Construcci\u00f3n,<span class=\"__1 _3\"></span> 31.0<span class=\"__1 _3\"></span>96 miles de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>(2<span class=\"__1 _3\"></span>9.049 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>20<span class=\"__1 _6\"></span><span class=\"ls19\">23</span>), <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>11.6<span class=\"__1 _3\"></span>43 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(10.190 <span class=\"__1 _13\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>20<span class=\"ls9\">22</span>) <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>actuaciones <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>dioambientales, <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>actuaciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>reposici\u00f3n<span class=\"__1 _3\"></span> y <span class=\"__1 _2c\"> </span>gran  reparaci\u00f3n  en <span class=\"__1 _2c\"> </span>concesiones,  respectivamente.  Los <span class=\"__1 _2c\"> </span>movimientos  anteriores <span class=\"__1 _2c\"> </span>impactan  en <span class=\"__1 _2c\"> </span>el ep\u00edgrafe <span class=\"__1 _20\"></span>\"Otros <span class=\"__1 _20\"></span>ajustes <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>resultado <span class=\"__1 _20\"></span>(neto) <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Est<span class=\"__1 _6\"></span>ad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Flujos d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>Efectivo <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidado. <span class=\"__1 _c\"></span>Por <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _c\"></span>parte, se inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span><span class=\"ls19\">44<span class=\"ls0_1\">.242 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euro<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> (5<span class=\"__1 _3\"></span>8.114 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euros a <span class=\"__1 _20\"></span>31 de <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e de <span class=\"__1 _20\"></span>20<span class=\"ls9\">23</span>), y <span class=\"__1 _20\"></span>12.762 <span class=\"__1 _3\"></span>miles <span class=\"__1 _20\"></span>de </span></span>euros (12.220 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de euros a 3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls9\">23</span>)<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para actuaciones de mejora <span class=\"__1 _6\"></span>o ampliaci\u00f3n de capacidad <span class=\"__1 _3a\"> </span>en <span class=\"__1 _3a\"> </span>co<span class=\"__1 _6\"></span>nce<span class=\"__1 _3\"></span>siones, <span class=\"__1 _3a\"> </span>y <span class=\"__1 _39\"> </span>provisiones <span class=\"__1 _3a\"> </span>de <span class=\"__1 _3a\"> </span>desmantelamient<span class=\"__1 _3\"></span>o <span class=\"__1 _3a\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3a\"> </span>retir<span class=\"__1 _3\"></span>o <span class=\"__1 _39\"> </span>de <span class=\"__1 _3a\"> </span>inmovilizado, respectivament<span class=\"__1 _3\"></span>e. <span class=\"__1 _2d\"> </span>Dichos <span class=\"__1 _1a\"> </span>importes<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>impactan <span class=\"__1 _13\"></span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _1a\"> </span>\"Pagos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>inversiones <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>inm<span class=\"__1 _3\"></span>ovilizado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>s<span class=\"ffc\">iones inmobiliarias\u201d<span class=\"__1 _3\"></span> del Estado de Flujos d<span class=\"__1 _3\"></span>e Efectivo c<span class=\"__1 _3\"></span>onsolidado.<span class=\"ff1_1\"> </span></span>El <span class=\"__1 _3\"></span>movimient<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las p<span class=\"__1 _3\"></span>rovisiones <span class=\"__1 _20\"></span>corrientes <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>debe <span class=\"__1 _20\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>obras <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la activid<span class=\"__1 _3\"></span>ad de <span class=\"__1 _13\"></span>Construcci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>derivadas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>clasificaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>residu<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Medio<span class=\"__1 _3\"></span> Ambiente en el Rein<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> Unid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. Las <span class=\"__1 _35\"> </span>provisiones <span class=\"__1 _33\"> </span>que <span class=\"__1 _33\"> </span>figuran <span class=\"__1 _35\"> </span>en <span class=\"__1 _33\"> </span>el <span class=\"__1 _35\"> </span>balance <span class=\"__1 _35\"> </span>consolidado <span class=\"__1 _33\"> </span>adjunto <span class=\"__1 _33\"> </span>se <span class=\"__1 _35\"> </span>considera <span class=\"__1 _33\"> </span>que <span class=\"__1 _35\"> </span>cubren <span class=\"__1 _35\"> </span>la<span class=\"__1 _3\"></span>s responsabilidades<span class=\"__1 _3\"></span> propias <span class=\"__1 _3\"></span>que puedan deri<span class=\"__1 _3\"></span>varse en el<span class=\"__1 _3\"></span> desarrollo de las<span class=\"__1 _3\"></span> diversas a<span class=\"__1 _3\"></span>ctividades del <span class=\"__1 _3\"></span>Grupo.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">91<span class=\"ls0_1\"> </span></span>El <span class=\"__1 _6\"></span>calendario <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>desembolsos <span class=\"__1 _6\"></span>esperados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>20<span class=\"ls9\">24</span> <span class=\"__1 _6\"></span>derivados <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligacion<span class=\"__1 _3\"></span>es cubiertas con pr<span class=\"__1 _3\"></span>ovisiones no corrient<span class=\"__1 _3\"></span>es es el siguiente:<span class=\"__1 _3\"></span> Hasta 5 a\u00f1os M\u00e1s de  5 a\u00f1os    <span class=\"ls0_1\">Total </span>Obligaciones por prestaciones a largo plazo al personal 6.852 <span class=\"fc4\"> </span>10.520 <span class=\"fc4\"> </span>17.372  Desmantelamiento, retiro y rehabilitaci\u00f3n de in<span class=\"__1 _3\"></span>movilizados<span class=\"__1 _6\"></span> 58.996 <span class=\"fc4\"> </span>52.035 <span class=\"fc4\"> </span>111.031  Actuaciones medioambientales 64.944 <span class=\"fc4\"> </span>263.079 <span class=\"fc4\"> </span>328.023  Litigios 33.211 <span class=\"fc4\"> </span>7.391 <span class=\"fc4\"> </span>40.602  Garant\u00edas y obligaciones contractuales y legales 76.893 <span class=\"fc4\"> </span>10.184 <span class=\"fc4\"> </span>87.077  Actuaciones mejora o ampliaci\u00f3n capacidad en concesiones 200.922 <span class=\"fc4\"> </span>73.795 <span class=\"fc4\"> </span>274.717  Otras provisiones para riesgos y gastos  142.433 <span class=\"fc4\"> </span>84.181 <span class=\"fc4\"> </span>226.614  584.251 <span class=\"ls0_1\"> </span>501.185 <span class=\"ls0_1\"> </span>1.085.436 <span class=\"ls0_1\"> </span>Obligaciones por pr<span class=\"__1 _3\"></span>estaciones a larg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> plazo <span class=\"__1 _3\"></span>al personal En el ep\u00edgrafe de<span class=\"__1 _3\"></span> provisiones no c<span class=\"__1 _3\"></span>orrientes del bal<span class=\"__1 _3\"></span>ance consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> adjun<span class=\"__1 _3\"></span>to se in<span class=\"__1 _3\"></span>cluyen las que cubr<span class=\"__1 _3\"></span>en los <span class=\"__1 _6\"></span>compromisos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>materia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pensiones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>similares, <span class=\"__1 _6\"></span>tales<span class=\"__1 _20\"></span> como, seguros <span class=\"__1 _3\"></span>m\u00e9dicos y de vida,<span class=\"__1 _3\"></span> como se indica <span class=\"__1 _3\"></span>en la nota 25. Desmantelami<span class=\"__1 _3\"></span>ento, retiro <span class=\"__1 _3\"></span>y rehabilitaci\u00f3n de<span class=\"__1 _3\"></span> inmovilizados La <span class=\"__1 _6\"></span>partid<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de \u201cGastos de <span class=\"__1 _6\"></span>retirada o <span class=\"__1 _6\"></span>desmantela<span class=\"__1 _3\"></span>mientos de <span class=\"__1 _6\"></span>activos<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>oge <span class=\"__1 _6\"></span>la contrapartida del m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yor valor <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>activo <span class=\"__1 _6\"></span>correspondiente <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actualizado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _6\"></span>gastos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>incurrir\u00e1n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el momento que finali<span class=\"__1 _3\"></span>ce la exp<span class=\"__1 _3\"></span>lotaci\u00f3n del activo. Actuaciones de m<span class=\"__1 _3\"></span>ejora o ampliaci\u00f3n<span class=\"__1 _3\"></span> de capacidad<span class=\"__1 _3\"></span> en concesiones La <span class=\"__1 _2d\"> </span>partida <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>Ac<span class=\"__1 _3\"></span>tuacione<span class=\"__1 _3\"></span>s <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>mejora <span class=\"__1 _13\"></span>o <span class=\"__1 _1a\"> </span>ampliaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>capacidad <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>concesiones\u201d <span class=\"__1 _2d\"></span>recoge <span class=\"__1 _2d\"></span>tanto <span class=\"__1 _2d\"> </span>la contrapartida del<span class=\"__1 _3\"></span> mayor va<span class=\"__1 _3\"></span>lor del in<span class=\"__1 _3\"></span>movilizado c<span class=\"__1 _3\"></span>orrespondiente al <span class=\"__1 _3\"></span>valor actualiz<span class=\"__1 _20\"></span>ado de las actuaciones<span class=\"__1 _20\"></span> sobre <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>infraestructura <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esa <span class=\"__1 _20\"></span>concesionaria <span class=\"__1 _c\"></span>llev<span class=\"__1 _6\"></span>ar\u00e1 <span class=\"__1 _c\"></span>a <span class=\"__1 _3\"></span>cabo <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>periodo <span class=\"__1 _3\"></span>concesional <span class=\"__1 _c\"></span>por mejoras <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>ampliaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>capacidad, <span class=\"__1 _2d\"></span>como <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>coste <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>actuaciones<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>futuras <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>reposici\u00f3n <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"> </span>grandes reparaciones en conc<span class=\"__1 _3\"></span>esiones del model<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> intang<span class=\"__1 _3\"></span>ible. Actuaciones medi<span class=\"__1 _3\"></span>oambientales<span class=\"__1 _3\"></span> El Grupo <span class=\"__1 _6\"></span>FCC desarrolla una <span class=\"__1 _6\"></span>pol\u00edtica<span class=\"__1 _3\"></span> medioambiental basada no <span class=\"__1 _6\"></span>s\u00f3lo en el <span class=\"__1 _6\"></span>estricto cumplimiento de <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> legislaci\u00f3n vigente <span class=\"__1 _6\"></span>en materia <span class=\"__1 _6\"></span>de mejora <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>defensa<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>medio ambiente, <span class=\"__1 _6\"></span>sino<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> m<span class=\"__1 _6\"></span>\u00e1s all\u00e1 <span class=\"__1 _6\"></span>a trav\u00e9s del <span class=\"__1 _38\"> </span>establecimiento <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>una <span class=\"__1 _38\"> </span>planificaci\u00f3n <span class=\"__1 _38\"> </span>preventiva <span class=\"__1 _38\"> </span>y <span class=\"__1 _18\"> </span>del <span class=\"__1 _18\"> </span>an\u00e1lisis <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>minimizaci\u00f3n <span class=\"__1 _38\"> </span>del <span class=\"__1 _18\"> </span>impacto medioambiental de<span class=\"__1 _3\"></span> las activid<span class=\"__1 _3\"></span>ades que desarr<span class=\"__1 _3\"></span>olla el Gru<span class=\"__1 _3\"></span>po. La Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>Grupo FCC <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _3\"></span>era q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>continge<span class=\"__1 _3\"></span>ncias relaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nad<span class=\"__1 _3\"></span>as c<span class=\"__1 _3\"></span>on la <span class=\"__1 _20\"></span>protecci\u00f3n <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>mejora d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> medio <span class=\"__1 _6\"></span>ambiente <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>mantienen <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>tendr\u00edan <span class=\"__1 _6\"></span>un impacto <span class=\"__1 _3\"></span>significativo <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>estados financiero<span class=\"__1 _3\"></span>s cons<span class=\"__1 _3\"></span>olidados <span class=\"__1 _3\"></span>adjuntos <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>incorporan <span class=\"__1 _20\"></span>provisiones para<span class=\"__1 _3\"></span> cubrir los riesgos<span class=\"__1 _3\"></span> probables<span class=\"__1 _3\"></span> de car\u00e1cter m<span class=\"__1 _3\"></span>edioambiental qu<span class=\"__1 _3\"></span>e se puedan producir.  La <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _1a\"> </span>29 <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>esta <span class=\"__1 _1a\"> </span>Mem<span class=\"__1 _3\"></span>oria, <span class=\"__1 _1a\"> </span>dedicada <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Informaci\u00f3n <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _2d\"> </span>M<span class=\"__1 _6\"></span>edio<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Ambiente, <span class=\"__1 _1a\"> </span>complementa<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>lo expuesto en materia<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>visi<span class=\"__1 _3\"></span>ones medioambiental<span class=\"__1 _20\"></span>es<span class=\"__1 _6\"></span>.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">92<span class=\"ls0_1\"> </span></span>Provisiones para<span class=\"__1 _3\"></span> litigios Cubren <span class=\"__1 _32\"> </span>los  riesg<span class=\"__1 _3\"></span>os  d<span class=\"__1 _3\"></span>e  las<span class=\"__1 _3\"></span>  sociedades <span class=\"__1 _1a\"> </span>del  Grup<span class=\"__1 _3\"></span>o  FC<span class=\"__1 _3\"></span>C  q<span class=\"__1 _3\"></span>ue  intervienen <span class=\"__1 _1a\"> </span>como  p<span class=\"__1 _3\"></span>arte  deman<span class=\"__1 _3\"></span>dada <span class=\"__1 _32\"> </span>en determinados <span class=\"__1 _6\"></span>contenciosos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>responsabilidades <span class=\"__1 _6\"></span>propias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span>ctividades<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>desarrollan. <span class=\"__1 _7\"></span>Los litigios <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>n\u00famero <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>signifi<span class=\"__1 _3\"></span>cativos, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acuerdo <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>estimaciones <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> desenlace final, se<span class=\"__1 _3\"></span> espera n<span class=\"__1 _3\"></span>o tendr\u00e1n impacto en <span class=\"__1 _3\"></span>el patrim<span class=\"__1 _3\"></span>onio del Grupo. Garant\u00edas y obligaci<span class=\"__1 _3\"></span>ones contractuales y l<span class=\"__1 _3\"></span>egales Recoge <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>provisiones <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>cubrir <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>gastos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones  surgidas <span class=\"__1 _2c\"> </span>por <span class=\"__1 _2c\"> </span>los <span class=\"__1 _14\"> </span>compro<span class=\"__1 _3\"></span>misos contractuales y legal<span class=\"__1 _3\"></span>es que no son de na<span class=\"__1 _3\"></span>turaleza medi<span class=\"__1 _3\"></span>oambiental. Provisi\u00f3n para liquid<span class=\"__1 _3\"></span>aci\u00f3n y p\u00e9rdid<span class=\"__1 _3\"></span>as de obras Corresponde <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>p\u00e9rdidas <span class=\"__1 _1a\"> </span>presupuestadas <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>obras <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>principios <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>valoraci\u00f3n<span class=\"__1 _3\"></span> expuestos en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>ta 3.v), <span class=\"__1 _6\"></span>as\u00ed como a <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>gast<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e se o<span class=\"__1 _6\"></span>rig<span class=\"__1 _3\"></span>inan en <span class=\"__1 _6\"></span>las mismas una vez acabadas <span class=\"__1 _6\"></span>hasta<span class=\"__1 _20\"></span> que se produce su <span class=\"__1 _6\"></span>liquid<span class=\"__1 _3\"></span>aci\u00f3n definitiva, determinado<span class=\"__1 _3\"></span>s sistem\u00e1ticamente en funci\u00f3n de un po<span class=\"__1 _6\"></span>rc<span class=\"__1 _3\"></span>entaje<span class=\"__1 _3\"></span> sobre el valor de la<span class=\"__1 _3\"></span> producci\u00f3n a l<span class=\"__1 _3\"></span>o largo de la e<span class=\"__1 _3\"></span>jecuci\u00f3n de la<span class=\"__1 _3\"></span> obra de acuerdo con la <span class=\"__1 _3\"></span>experiencia en la<span class=\"__1 _20\"></span> actividad de c<span class=\"__1 _3\"></span>onstrucci\u00f3n. Otras provisiones<span class=\"__1 _3\"></span> para riesgos y gast<span class=\"__1 _3\"></span>os En esta partida se incl<span class=\"__1 _3\"></span>uyen aq<span class=\"__1 _3\"></span>uellos conceptos no <span class=\"__1 _3\"></span>comprendid<span class=\"__1 _3\"></span>os en las anteriores<span class=\"__1 _3\"></span> denominacion<span class=\"__1 _3\"></span>es. El <span class=\"__1 _1a\"> </span>importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>Otras <span class=\"__1 _1a\"> </span>provisiones <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>riesgos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _1a\"> </span>cubren <span class=\"__1 _1a\"> </span>diversos <span class=\"__1 _1a\"> </span>riesgos <span class=\"__1 _1a\"> </span>derivados <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la actividad <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>curso <span class=\"__1 _2d\"> </span>no<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mal <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>sus <span class=\"__1 _1a\"> </span>negocios <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>ve <span class=\"__1 _1a\"> </span>expuest<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>a  reclamacion<span class=\"__1 _20\"></span>es<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>que responden <span class=\"__1 _7\"></span>fundamentalmente <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>efectos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>construcci\u00f3n <span class=\"__1 _7\"></span>o <span class=\"__1 _13\"></span>discrepa<span class=\"__1 _3\"></span>ncias <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span>rvicios <span class=\"__1 _7\"></span>prestados por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>118.99<span class=\"__1 _3\"></span>2<span class=\"fc4\"> <span class=\"__1 _6\"></span></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>(158.328 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023). <span class=\"__1 _6\"></span>Parte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>estos<span class=\"__1 _3\"></span> riesgos <span class=\"__1 _2c\"> </span>se  cubren <span class=\"__1 _2c\"> </span>mediante  contratos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>seguro  y <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>importes  no <span class=\"__1 _2c\"> </span>asegurados <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>dota <span class=\"__1 _2c\"> </span>la correspondiente pro<span class=\"__1 _3\"></span>visi\u00f3n. Tambi\u00e9n <span class=\"__1 _6\"></span>se incluyen <span class=\"__1 _6\"></span>en esta <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>visiones <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>elacionadas con <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de 345 <span class=\"__1 _6\"></span>miles de euros. Asimismo, <span class=\"__1 _7\"></span>incluye <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>em\u00e1s <span class=\"__1 _7\"></span>provisiones <span class=\"__1 _13\"></span>fru<span class=\"__1 _3\"></span>to <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>recon<span class=\"__1 _3\"></span>ocer <span class=\"__1 _13\"></span>p\u00e9rdid<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>icionales <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>encima <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>valor inicial <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>empresas <span class=\"__1 _3\"></span>asociadas <span class=\"__1 _c\"></span>tras <span class=\"__1 _3\"></span>incurr<span class=\"__1 _3\"></span>ir <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>obligaciones <span class=\"__1 _20\"></span>legales <span class=\"__1 _20\"></span>o <span class=\"__1 _3\"></span>impl\u00edcitas<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en rela<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> con <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>asociada, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>46<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>501 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(49.215 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>diciembre de <span class=\"__1 _33\"> </span>2023) <span class=\"__1 _18\"> </span>siendo <span class=\"__1 _33\"> </span>el <span class=\"__1 _18\"> </span>resto <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>provisiones <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>menor <span class=\"__1 _33\"> </span>relevancia <span class=\"__1 _18\"> </span>y, <span class=\"__1 _33\"> </span>relacion<span class=\"__1 _3\"></span>adas <span class=\"__1 _18\"> </span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _38\"> </span>el <span class=\"__1 _33\"> </span>normal funcionamiento del Gru<span class=\"__1 _3\"></span>po. En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>liquidaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>grupo <span class=\"__1 _2d\"></span>Alpine, <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>ha <span class=\"__1 _13\"></span>estrenado <span class=\"__1 _13\"></span>con <span class=\"__1 _2d\"></span>dos <span class=\"__1 _13\"></span>Sentencias favorables <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>FCC <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>dos <span class=\"__1 _7\"></span>procedimientos <span class=\"__1 _6\"></span>judiciales <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>quedan <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>quiebra <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Alpine con <span class=\"__1 _13\"></span>imposici<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>costas <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>administradores <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>qui<span class=\"__1 _6\"></span>ebras <span class=\"__1 _7\"></span>(en <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>8 <span class=\"__1 _7\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros), sentencias que fuer<span class=\"__1 _3\"></span>on apeladas por l<span class=\"__1 _3\"></span>os demandantes.  En el a\u00f1o <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>006, el Grupo FCC adquiri\u00f3 la mayor\u00eda absoluta en Alpine Holding GmbH, en adelante AH, y con ello,<span class=\"__1 _3\"></span> indirecta<span class=\"__1 _3\"></span>mente <span class=\"__1 _3\"></span>en su fil<span class=\"__1 _3\"></span>ial operati<span class=\"__1 _3\"></span>va Alpin<span class=\"__1 _3\"></span>e B<span class=\"__1 _3\"></span>au GmbH, <span class=\"__1 _20\"></span>en adelante AB.<span class=\"__1 _20\"></span>  Siete a\u00f1<span class=\"__1 _3\"></span>os m\u00e1s<span class=\"__1 _3\"></span> tarde,<span class=\"__1 _3\"></span> el <span class=\"__1 _20\"></span>19 d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>junio <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>13, <span class=\"__1 _20\"></span>AB <span class=\"__1 _3\"></span>promovi\u00f3 <span class=\"__1 _c\"></span>expediente <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>insolvencia <span class=\"__1 _20\"></span>ante <span class=\"__1 _20\"></span>el ju<span class=\"__1 _3\"></span>zgado <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>lo <span class=\"__1 _3\"></span>mercantil <span class=\"__1 _c\"></span>de Vi<span class=\"__1 _3\"></span>ena,<span class=\"__1 _3\"></span> pero  tras <span class=\"__1 _1a\"> </span>constatarse  la <span class=\"__1 _1a\"> </span>inviabilidad <span class=\"__1 _1a\"> </span>de  la  propu<span class=\"__1 _3\"></span>esta <span class=\"__1 _32\"> </span>de  san<span class=\"__1 _3\"></span>eamiento, <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>administrad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ncur<span class=\"__1 _20\"></span>sal promovi\u00f3 <span class=\"__1 _20\"></span>-y <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>juzgado <span class=\"__1 _20\"></span>decret\u00f3- <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>quiebra <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>cierre <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>liquidaci\u00f3n <span class=\"__1 _c\"></span>de la <span class=\"__1 _c\"></span>empresa <span class=\"__1 _20\"></span>inici\u00e1ndose <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>25 d<span class=\"__1 _20\"></span>e jun<span class=\"__1 _3\"></span>io de <span class=\"__1 _20\"></span>2013 <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>liquidaci\u00f3n. <span class=\"__1 _c\"></span>Como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>quiebra <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>AB, <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>matriz, <span class=\"__1 _20\"></span>AH <span class=\"__1 _20\"></span>promovi\u00f3 <span class=\"__1 _20\"></span>ante <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>Juzgad<span class=\"__1 _20\"></span>o<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">93<span class=\"ls0_1\"> </span></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>mercantil <span class=\"__1 _13\"></span>expediente <span class=\"__1 _13\"></span>concursal <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>julio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2013 <span class=\"__1 _13\"></span>declar\u00e1ndose <span class=\"__1 _13\"></span>directamente <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>quiebra <span class=\"__1 _13\"></span>y liquidaci\u00f3n de AH.<span class=\"__1 _3\"></span> Como consecuencia de ambas quiebras FCC Construcci\u00f3n, S.A., <span class=\"__1 _6\"></span>pierd<span class=\"__1 _3\"></span>e el <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontrol sobre el <span class=\"__1 _6\"></span>gru<span class=\"__1 _3\"></span>po Alpine interrumpi\u00e9nd<span class=\"__1 _3\"></span>ose su consolidaci\u00f3n. A <span class=\"__1 _7\"></span>d\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>fecha<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>lidad<span class=\"__1 _3\"></span>os, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>administradore<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>concursales han <span class=\"__1 _2e\"> </span>informado <span class=\"__1 _2e\"> </span>en <span class=\"__1 _34\"> </span>los <span class=\"__1 _34\"> </span>respectivos <span class=\"__1 _2e\"> </span>procesos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>liquidaci\u00f3n <span class=\"__1 _2e\"> </span>judicial, <span class=\"__1 _34\"> </span>pasivos <span class=\"__1 _2e\"> </span>reconocidos <span class=\"__1 _2e\"> </span>de aproximadamente <span class=\"__1 _20\"></span>1.669 millones de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _3\"></span>AB y 5<span class=\"__1 _3\"></span>50 mill<span class=\"__1 _3\"></span>ones de euros en <span class=\"__1 _3\"></span>AH. Actualm<span class=\"__1 _3\"></span>ente la cuo<span class=\"__1 _3\"></span>ta de <span class=\"__1 _6\"></span>la masa <span class=\"__1 _6\"></span>quiebra en <span class=\"__1 _6\"></span>AB asciende <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un 15% <span class=\"__1 _6\"></span>mientras que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la quiebra <span class=\"__1 _6\"></span>de AH <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>adminis<span class=\"__1 _20\"></span>trado<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de la quiebra no ha podid<span class=\"__1 _3\"></span>o estimar ni de<span class=\"__1 _3\"></span>terminar la cuot<span class=\"__1 _3\"></span>a. Transcurridos <span class=\"__1 _c\"></span>once <span class=\"__1 _20\"></span>a\u00f1os <span class=\"__1 _c\"></span>desde <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>quiebra <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>ambas <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>habi\u00e9ndose <span class=\"__1 _c\"></span>archivado <span class=\"__1 _c\"></span>definitivamente<span class=\"__1 _3\"></span> las <span class=\"__1 _1a\"> </span>diligencias<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>penales, <span class=\"__1 _2d\"> </span>ganado <span class=\"__1 _1a\"> </span>procedi<span class=\"__1 _3\"></span>mientos <span class=\"__1 _2d\"> </span>promovidos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>bonistas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>transad<span class=\"__1 _3\"></span>a <span class=\"__1 _1a\"> </span>una <span class=\"__1 _2d\"> </span>acci\u00f3n <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> retroacci\u00f3n, <span class=\"__1 _7\"></span>siguen <span class=\"__1 _7\"></span>pendientes <span class=\"__1 _13\"></span>dos <span class=\"__1 _7\"></span>procedimientos <span class=\"__1 _7\"></span>promovidos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>administrad<span class=\"__1 _3\"></span>ores <span class=\"__1 _7\"></span>concursales contra <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Asesor\u00eda <span class=\"__1 _6\"></span>Financiera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n, <span class=\"__1 _6\"></span>S.A., <span class=\"__1 _6\"></span>adem\u00e1s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>otro <span class=\"__1 _6\"></span>procedimiento<span class=\"__1 _3\"></span> contra antiguos dir<span class=\"__1 _3\"></span>ectivos.  Durante <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>refinanciaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>entre o<span class=\"__1 _6\"></span>ctu<span class=\"__1 _3\"></span>bre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2012 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>201<span class=\"__1 _3\"></span>3, <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n,<span class=\"__1 _3\"></span> S.A. <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>torg<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _1a\"> </span>garant\u00edas <span class=\"__1 _2d\"> </span>corporativas <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>fin <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>AB <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>determinadas <span class=\"__1 _2d\"></span>filiales <span class=\"__1 _2d\"></span>operativas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>\u00e9sta pudieran <span class=\"__1 _14\"> </span>licitar <span class=\"__1 _38\"> </span>y/u <span class=\"__1 _14\"> </span>obtener <span class=\"__1 _38\"> </span>la <span class=\"__1 _14\"> </span>adjudicaci\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>obras. <span class=\"__1 _14\"> </span>A <span class=\"__1 _38\"> </span>31 <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>diciembre <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>2024 <span class=\"__1 _14\"> </span>el <span class=\"__1 _38\"> </span>importe<span class=\"__1 _3\"></span> provisionado <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>tales <span class=\"__1 _32\"> </span>conceptos <span class=\"__1 _1a\"> </span>asciende <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>345 <span class=\"__1 _32\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>euros <span class=\"__1 _1a\"> </span>(11.010 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>euros <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>31  de<span class=\"__1 _20\"></span> diciembre de 20<span class=\"__1 _3\"></span>23). Desde <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>quiebra <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>AH <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>AB <span class=\"__1 _1a\"> </span>hasta <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>for<span class=\"__1 _3\"></span>mulaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>presentes<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>estados <span class=\"__1 _1a\"> </span>financieros consolidados, se<span class=\"__1 _3\"></span> han promovid<span class=\"__1 _3\"></span>o distintas acci<span class=\"__1 _3\"></span>ones contra el<span class=\"__1 _3\"></span> Grupo y ad<span class=\"__1 _3\"></span>ministradores<span class=\"__1 _3\"></span> de AH y AB.<span class=\"__1 _3\"></span> A 3<span class=\"__1 _3\"></span>1 de diciembre de 2024, y en lo que a FCC <span class=\"__1 _6\"></span>pudiera<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>afect<span class=\"__1 _3\"></span>ar dire<span class=\"__1 _6\"></span>cta<span class=\"__1 _3\"></span> o indirectamente, siguen en curso dos<span class=\"__1 _3\"></span> procedimientos <span class=\"__1 _3\"></span>mercantiles y un<span class=\"__1 _3\"></span>o laboral: En <span class=\"__1 _20\"></span>abril d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>2015, <span class=\"__1 _20\"></span>el ad<span class=\"__1 _3\"></span>ministrador<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>concursal <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Alpine <span class=\"__1 _20\"></span>Holding <span class=\"__1 _20\"></span>GmbH <span class=\"__1 _3\"></span>promovi\u00f3<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>reclamaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 1<span class=\"__1 _3\"></span>86 millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>contra <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>Construcci\u00f3n, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>otro <span class=\"__1 _13\"></span>ex <span class=\"__1 _13\"></span>directivo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>AB<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>considerar <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>\u00e9stos deb\u00edan <span class=\"__1 _6\"></span>resarcir <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>H<span class=\"__1 _3\"></span>olding <span class=\"__1 _6\"></span>GmbH <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>ortes <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>\u00e9sta <span class=\"__1 _6\"></span>recaud\u00f3 <span class=\"__1 _6\"></span>mediante <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>emisi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> bonos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a\u00f1os 2011 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>2012 y <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>fueron <span class=\"__1 _6\"></span>pres<span class=\"__1 _3\"></span>tados po<span class=\"__1 _6\"></span>r esta <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>a su <span class=\"__1 _6\"></span>filial Alpine <span class=\"__1 _6\"></span>Bau <span class=\"__1 _6\"></span>GmbH,<span class=\"__1 _3\"></span> presuntamente, <span class=\"__1 _7\"></span>sin <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>gar<span class=\"__1 _20\"></span>ant\u00edas <span class=\"__1 _13\"></span>necesarias<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>cumpliendo <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>\u201cmandato<span class=\"ff1_1\">-</span>orden\u201d <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>Construcci\u00f3n<span class=\"__1 _20\"></span> S.A. El <span class=\"__1 _20\"></span>31 de juli<span class=\"__1 _3\"></span>o de<span class=\"__1 _3\"></span> 2018 <span class=\"__1 _20\"></span>se dict\u00f3 <span class=\"__1 _3\"></span>Sentencia <span class=\"__1 _3\"></span>desestim<span class=\"__1 _3\"></span>atoria de<span class=\"__1 _3\"></span> la <span class=\"__1 _3\"></span>demanda<span class=\"__1 _3\"></span> con <span class=\"__1 _3\"></span>imposici\u00f3n<span class=\"__1 _20\"></span> de costas <span class=\"__1 _3\"></span>al demandante. Promovidos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecursos <span class=\"__1 _6\"></span>de apelaci\u00f3n <span class=\"__1 _6\"></span>y casaci\u00f3n <span class=\"__1 _6\"></span>por infracci\u00f3n <span class=\"__1 _6\"></span>proces<span class=\"__1 _3\"></span>al, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mes de <span class=\"__1 _6\"></span>abril de <span class=\"__1 _1a\"> </span>2020 <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>Tribunal <span class=\"__1 _1a\"> </span>Supremo <span class=\"__1 _1a\"> </span>Aus<span class=\"__1 _3\"></span>tr\u00edaco <span class=\"__1 _1a\"> </span>declar\u00f3 <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>necesidad <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>devolver  l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _2d\"> </span>Autos <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>Juzgado <span class=\"__1 _1a\"> </span>de Instancia <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"></span>fin <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>pruebas<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>testifical<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>practicaran<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>presencialmente <span class=\"__1 _2d\"></span>ante <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>Juez <span class=\"__1 _2d\"></span>de Primera Instancia. Tales <span class=\"__1 _6\"></span>declaracione<span class=\"__1 _3\"></span>s testificales tuvieron <span class=\"__1 _6\"></span>lug<span class=\"__1 _3\"></span>ar en <span class=\"__1 _6\"></span>el mes de <span class=\"__1 _6\"></span>ju<span class=\"__1 _3\"></span>nio <span class=\"__1 _6\"></span>de 2021.  <span class=\"__1 _6\"></span>El d\u00eda 31 de <span class=\"__1 _7\"></span>enero <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>notifi<span class=\"ffc\">ca <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>Sentencia <span class=\"__1 _7\"></span>dictada <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>\u201csegunda <span class=\"__1 _7\"></span>vuelta\u201d <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>desestimaci\u00f3n<span class=\"__1 _3\"></span> </span>integra de <span class=\"__1 _6\"></span>la demanda <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> condena <span class=\"__1 _6\"></span>al administrador de <span class=\"__1 _6\"></span>la quiebra a <span class=\"__1 _6\"></span>abonar a <span class=\"__1 _6\"></span>FC<span class=\"__1 _3\"></span>C <span class=\"__1 _6\"></span>Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. <span class=\"__1 _6\"></span>la cantidad <span class=\"__1 _6\"></span>de 7.033 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>plazo de <span class=\"__1 _6\"></span>14 <span class=\"__1 _6\"></span>d\u00ed<span class=\"__1 _3\"></span>as. <span class=\"__1 _6\"></span>Dentro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>plazo <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>egal, e<span class=\"__1 _6\"></span>l <span class=\"__1 _6\"></span>ad<span class=\"__1 _3\"></span>ministrador de <span class=\"__1 _6\"></span>la quiebra <span class=\"__1 _6\"></span>interpus<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>recurso de <span class=\"__1 _7\"></span>apelaci\u00f3n <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>fue <span class=\"__1 _6\"></span>impug<span class=\"__1 _3\"></span>nado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>tiemp<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>forma <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Construcci\u00f3n<span class=\"__1 _3\"></span>, S.A. <span class=\"__1 _6\"></span>el d\u00eda <span class=\"__1 _6\"></span>4 de <span class=\"__1 _6\"></span>abril de <span class=\"__1 _6\"></span>2024.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>En segunda <span class=\"__1 _6\"></span>instan<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>se han <span class=\"__1 _6\"></span>devuelt<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>autos a <span class=\"__1 _6\"></span>primera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>instancia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para<span class=\"__1 _20\"></span> que  un <span class=\"__1 _32\"> </span>directivo  haga  un<span class=\"__1 _20\"></span>a  nueva  declaraci\u00f3n  y,  si<span class=\"__1 _3\"></span>  procede,  s<span class=\"__1 _3\"></span>olicitar  un<span class=\"__1 _3\"></span>a  pericial  ju<span class=\"__1 _3\"></span>dicial,  lo  que<span class=\"__1 _20\"></span> prolongar\u00e1 el asunt<span class=\"__1 _3\"></span>o m\u00e1s de lo esperad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. En <span class=\"__1 _2d\"> </span>abril <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2017, <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>notifica <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>una <span class=\"__1 _1a\"> </span>sociedad <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>Grupo, <span class=\"__1 _2d\"> </span>Asesor\u00eda <span class=\"__1 _1a\"> </span>Finan<span class=\"__1 _3\"></span>ciera <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Gesti\u00f3n <span class=\"__1 _1a\"> </span>S.A. <span class=\"__1 _13\"></span>una demanda  en  la  que  el  administrad<span class=\"__1 _3\"></span>or  concursal  de  AB  reclama  con  car\u00e1cter  solidario  al  anterior<span class=\"__1 _20\"></span> administrador de finanzas de Alpine Bau GmbH y a <span class=\"__1 _6\"></span>As<span class=\"__1 _3\"></span>esor\u00eda Financiera y <span class=\"__1 _6\"></span>de Gest<span class=\"__1 _3\"></span>i\u00f3n S.A. el <span class=\"__1 _6\"></span>pag<span class=\"__1 _3\"></span>o de 19 millones  de <span class=\"__1 _1a\"> </span>euros  por  supu<span class=\"__1 _3\"></span>esta  infracci\u00f3n <span class=\"__1 _32\"> </span>de  n<span class=\"__1 _3\"></span>ormas  de <span class=\"__1 _32\"> </span>derecho  s<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>etario  y<span class=\"__1 _3\"></span>  de  ins<span class=\"__1 _3\"></span>olvencias  a<span class=\"__1 _3\"></span>l entender <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>Alpine <span class=\"__1 _20\"></span>Bau <span class=\"__1 _c\"></span>GmbH, <span class=\"__1 _c\"></span>al <span class=\"__1 _20\"></span>constituir <span class=\"__1 _20\"></span>un <span class=\"__1 _c\"></span>dep\u00f3sito <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>Asesor\u00eda <span class=\"__1 _20\"></span>Financiera <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Gesti\u00f3n <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _20\"></span>habr\u00eda hecho <span class=\"__1 _1a\"> </span>pagos <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>carg<span class=\"ffc\">o <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>sus <span class=\"__1 _1a\"> </span>recursos <span class=\"__1 _1a\"> </span>propios <span class=\"__1 _1a\"> </span>\u2212consider\u00e1ndose <span class=\"__1 _1a\"> </span>devoluci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>capital\u2212 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>ello<span class=\"__1 _5f\"> </span></span><span class=\"ffc\"> </span> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">94<span class=\"ls0_1\"> </span></span>legalmente <span class=\"__1 _3\"></span>prohibidos..<span class=\"__1 _3\"></span> El <span class=\"__1 _3\"></span>d\u00eda 9<span class=\"__1 _3\"></span> de f<span class=\"__1 _3\"></span>ebrero d<span class=\"__1 _20\"></span>e 2024 se<span class=\"__1 _3\"></span> notifica <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Sentencia p<span class=\"__1 _20\"></span>or la q<span class=\"__1 _3\"></span>ue queda <span class=\"__1 _3\"></span>rechazad<span class=\"__1 _20\"></span>a la p<span class=\"__1 _3\"></span>etici\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>administrador <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>la Quiebra <span class=\"__1 _20\"></span>para reali<span class=\"__1 _3\"></span>zar <span class=\"__1 _20\"></span>un peritaje <span class=\"__1 _20\"></span>sobre si <span class=\"__1 _20\"></span>ALPINE <span class=\"__1 _3\"></span>Bau <span class=\"__1 _3\"></span>estaba <span class=\"__1 _20\"></span>en crisi<span class=\"__1 _3\"></span>s a <span class=\"__1 _2d\"></span>finales <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>a\u00f1o <span class=\"__1 _2d\"> </span>2011; <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"></span>respecto <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>pr<span class=\"__1 _3\"></span>etensi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _13\"></span>Demandante <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"> </span>una <span class=\"__1 _2d\"></span>responsabilidad solidaria <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>condena <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>pago <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>19.000 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _7\"></span>8% <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>calculados <span class=\"__1 _6\"></span>sobre <span class=\"__1 _7\"></span>46.000 miles de eur<span class=\"__1 _3\"></span>os desde <span class=\"__1 _3\"></span>el 9 de <span class=\"__1 _3\"></span>enero de <span class=\"__1 _3\"></span>2012 hasta <span class=\"__1 _3\"></span>el 8 <span class=\"__1 _3\"></span>de febrero de<span class=\"__1 _3\"></span> 2012,<span class=\"__1 _3\"></span> sobre 27.6<span class=\"__1 _3\"></span>48 miles d<span class=\"__1 _20\"></span>e euros desde <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>9 de <span class=\"__1 _6\"></span>febrero <span class=\"__1 _6\"></span>de 2012 <span class=\"__1 _6\"></span>hasta <span class=\"__1 _6\"></span>el 10<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de 2012 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>sobre 19<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>000 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>desde <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>11<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2012 <span class=\"__1 _6\"></span>menos <span class=\"__1 _6\"></span>116 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>abonados<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>concepto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>intereses <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>desestimada <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>; <span class=\"__1 _6\"></span>la demandante ha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ab<span class=\"__1 _3\"></span>onar co<span class=\"__1 _6\"></span>sta<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>Ases<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _6\"></span>Fin<span class=\"__1 _3\"></span>anciera y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Ges<span class=\"__1 _3\"></span>ti\u00f3n <span class=\"__1 _6\"></span>S.A. por <span class=\"__1 _6\"></span>la cantidad <span class=\"__1 _6\"></span>de 501 <span class=\"__1 _6\"></span>miles<span class=\"__1 _3\"></span> de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _6\"></span>Dicha <span class=\"__1 _7\"></span>sentencia <span class=\"__1 _6\"></span>fue <span class=\"__1 _7\"></span>apelada <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>administrador <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>quiebra <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>impugnado <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>recurso <span class=\"__1 _6\"></span>de apelaci\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>Asesor\u00eda <span class=\"__1 _6\"></span>Financiera <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>4<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024. <span class=\"__1 _6\"></span>Este <span class=\"__1 _6\"></span>litigio <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>ganado <span class=\"__1 _6\"></span>2\u00aa instancia, pero l<span class=\"__1 _3\"></span>o ha recurrid<span class=\"__1 _3\"></span>o el administrador de<span class=\"__1 _3\"></span> la quiebra en el<span class=\"__1 _20\"></span> T<span class=\"__1 _6\"></span>ribu<span class=\"__1 _3\"></span>nal Supremo. Tambi\u00e9n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2017<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>notific\u00f3 <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>antiguo <span class=\"__1 _6\"></span>emplead<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>ex <span class=\"__1 _6\"></span>directivo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>AH <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> AB una demanda pr<span class=\"__1 _3\"></span>omovida por el<span class=\"__1 _3\"></span> administrador conc<span class=\"__1 _3\"></span>ursal de Alpine Bau G<span class=\"__1 _3\"></span>mbH ante el Juz<span class=\"__1 _3\"></span>gado de l<span class=\"__1 _3\"></span>o Social <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>7<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>millones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros. <span class=\"__1 _7\"></span>Sostien<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>demandante <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>esta <span class=\"__1 _6\"></span>cantidad <span class=\"__1 _6\"></span>representa <span class=\"__1 _7\"></span>el perjuicio a la masa de la qu<span class=\"__1 _20\"></span>iebra generado por alegado retraso<span class=\"__1 _3\"></span> culpable en pr<span class=\"__1 _3\"></span>omover el expedien<span class=\"__1 _3\"></span>te de insolvencia. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>supuesto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>prospere <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>demanda <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>administrador <span class=\"__1 _6\"></span>concursal <span class=\"__1 _6\"></span>sentenci\u00e1n<span class=\"__1 _3\"></span>dose con <span class=\"__1 _1a\"> </span>car\u00e1cter <span class=\"__1 _2d\"> </span>firme <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>deber <span class=\"__1 _1a\"> </span>indemnizat<span class=\"__1 _3\"></span>orio, <span class=\"__1 _1a\"> </span>podr\u00eda <span class=\"__1 _2d\"></span>llegar <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>plantearse <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"></span>remoto <span class=\"__1 _2d\"> </span>supuesto <span class=\"__1 _1a\"> </span>la responsabilidad <span class=\"__1 _6\"></span>subsidiaria <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>raz\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>explicaci\u00f3n <span class=\"__1 _7\"></span>contenida <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>no<span class=\"__1 _6\"></span>ta<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>26 <span class=\"__1 _7\"></span>sobre pasivos contingentes.<span class=\"__1 _3\"></span> En relaci\u00f3<span class=\"__1 _6\"></span>n con estos <span class=\"__1 _6\"></span>litigi<span class=\"__1 _3\"></span>os, el <span class=\"__1 _6\"></span>Grupo FCC <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>sus asesores legales <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o han <span class=\"__1 _6\"></span>valorad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>como probable <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e se <span class=\"__1 _7\"></span>produzcan <span class=\"__1 _7\"></span>salidas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>ca<span class=\"__1 _3\"></span>ja <span class=\"__1 _7\"></span>futuras <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>revias <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>emisi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>estados <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _7\"></span>por tanto, <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>dotado <span class=\"__1 _6\"></span>provisi\u00f3n <span class=\"__1 _6\"></span>adicional <span class=\"__1 _6\"></span>alguna, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>considerar <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>trata <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>contingentes<span class=\"__1 _3\"></span> (nota 26). 20.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>PASIVOS FINANCIEROS <span class=\"__1 _3\"></span>NO CORRIEN<span class=\"__1 _3\"></span>TES Y CORRIEN<span class=\"__1 _3\"></span>TES  La pol\u00edtica general del Grupo FCC es<span class=\"__1 _3\"></span> dotar a todas las compa\u00f1\u00edas de la financiaci<span class=\"__1 _3\"></span>\u00f3n m\u00e1s adecuada<span class=\"__1 _3\"></span> para el normal desarroll<span class=\"__1 _3\"></span>o de su actividad<span class=\"__1 _3\"></span>. Siempre <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"></span>operaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _2d\"></span>as\u00ed <span class=\"__1 _2d\"></span>lo <span class=\"__1 _13\"></span>requiera, <span class=\"__1 _13\"></span>y <span class=\"__1 _1a\"> </span>siguiend<span class=\"__1 _20\"></span>o <span class=\"__1 _2d\"> </span>un <span class=\"__1 _2d\"> </span>criterio <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>efectos econ\u00f3micos <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>ontables, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _1a\"> </span>contrata <span class=\"__1 _2d\"></span>operacio<span class=\"__1 _3\"></span>nes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>cobertura <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>riesgo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>tipo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>inter\u00e9s<span class=\"__1 _3\"></span> atendiendo a la tip<span class=\"__1 _3\"></span>olog\u00eda y estructuraci<span class=\"__1 _3\"></span>\u00f3n de cada <span class=\"__1 _3\"></span>operaci\u00f3n (nota 23<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>En <span class=\"__1 _6\"></span>ciertas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financiacion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>y especialmente <span class=\"__1 _6\"></span>en las <span class=\"__1 _6\"></span>estru<span class=\"__1 _3\"></span>cturadas <span class=\"__1 _6\"></span>sin<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>recurs<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciador <span class=\"__1 _6\"></span>requ<span class=\"__1 _3\"></span>iere <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> contrato <span class=\"__1 _13\"></span>realizar <span class=\"__1 _13\"></span>alg\u00fan<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobertura <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>estudi\u00e1n<span class=\"__1 _3\"></span>dose <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>mejor <span class=\"__1 _13\"></span>instrument<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> cobertura de<span class=\"__1 _3\"></span> acu<span class=\"__1 _3\"></span>erdo al<span class=\"__1 _20\"></span> perfil de<span class=\"__1 _3\"></span> los <span class=\"__1 _3\"></span>flujos<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>efectivo <span class=\"__1 _20\"></span>que presenta <span class=\"__1 _3\"></span>el pro<span class=\"__1 _3\"></span>yecto, a<span class=\"__1 _20\"></span>s\u00ed como el<span class=\"__1 _3\"></span> calend<span class=\"__1 _3\"></span>ario de amortizaci\u00f3n de<span class=\"__1 _3\"></span> la deuda.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">95<span class=\"ls0_1\"> </span></span>a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff3_1\">Obligaciones y emp<span class=\"__1 _3\"></span>r\u00e9stito<span class=\"__1 _3\"></span>s no corrientes y <span class=\"__1 _3\"></span>corrientes </span></span>El detalle de las e<span class=\"__1 _3\"></span>misiones de obligaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _3\"></span>y empr\u00e9sti<span class=\"__1 _3\"></span>tos vigentes es el<span class=\"__1 _3\"></span> siguiente:<span class=\"__1 _3\"></span>  No corrientes  Corrientes Total 2024<span class=\"ls0_1\"> </span>FCC Servicios Medio Ambiente Holding, S.A.U. 1.694.442  86.172  1.780.614  FCC Aqualia, S.A. 650.010  9.738  659.748  Georgia Global Utilities JSC 264.210  10.242  274.452  Grupo Green Recovery 112.479  8.425  120.904  2.721.141 <span class=\"ls0_1\"> </span>114.577 <span class=\"ls0_1\"> </span>2.835.718 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>FCC Servicios Medio Ambiente Holding, S.A. 1.096.115  229.044  1.325.159  FCC Aqualia, S.A. 650.009  9.691  659.700  Grupo Green Recovery 114.755  7.486  122.241  1.860.879 <span class=\"ls0_1\"> </span>246.221 <span class=\"ls0_1\"> </span>2.107.100<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span>En <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>empr\u00e9stitos <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>corrientes <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _6\"></span>formalizados <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>se detallan a continuaci<span class=\"__1 _3\"></span>\u00f3n sus principales cara<span class=\"__1 _20\"></span>cte<span class=\"__1 _6\"></span>r\u00eds<span class=\"__1 _3\"></span>ticas: \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">FCC Servicios<span class=\"__1 _3\"></span> Medioambie<span class=\"__1 _3\"></span>nte Holding S.A.<span class=\"ls43\">U.</span>, tiene<span class=\"__1 _3\"></span> en la actualidad<span class=\"__1 _3\"></span> tres bon<span class=\"__1 _3\"></span>os que se han e<span class=\"__1 _3\"></span>mitido </span></span>en varios ejerci<span class=\"__1 _3\"></span>cios: o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff1_1\">con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>4 <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>2019<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>complet\u00f3 <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>\u00e9xito <span class=\"__1 _7\"></span>dos <span class=\"__1 _7\"></span>emisiones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>bonos <span class=\"__1 _7\"></span>simples. </span></span>Uno <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>ellos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>importe <span class=\"__1 _2d\"> </span>nominal <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>6<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>ill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>euros, <span class=\"__1 _1a\"> </span>r<span class=\"__1 _3\"></span>emuneraci\u00f3n <span class=\"__1 _13\"></span>anual <span class=\"__1 _1a\"> </span>del 0,815% <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>vencimiento <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>2023; <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>segundo <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _2d\"></span>nominal<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>500 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de euros, <span class=\"__1 _6\"></span>remuneraci\u00f3n <span class=\"__1 _6\"></span>anual<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>1,661% <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>vencimi<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>2026. <span class=\"__1 _6\"></span>Esta <span class=\"__1 _6\"></span>\u00faltima <span class=\"__1 _6\"></span>cuenta <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la garant\u00eda personal de FCC<span class=\"__1 _20\"></span> Medio Ambiente, S.A.U.<span class=\"__1 _3\"></span> y FCC \u00c1mbito, S.A.U.  La cotizaci\u00f3n del b<span class=\"__1 _3\"></span>ono de 500 mill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes a<span class=\"__1 _3\"></span> 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 <span class=\"__1 _3\"></span>era de 97,62%. El <span class=\"__1 _7\"></span>bono <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>600 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>vencimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>4<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2023 fue repagado<span class=\"__1 _3\"></span> en <span class=\"__1 _20\"></span>esa fecha, <span class=\"__1 _3\"></span>con los <span class=\"__1 _3\"></span>fondos <span class=\"__1 _3\"></span>procedentes<span class=\"__1 _3\"></span> de la<span class=\"__1 _20\"></span> emisi\u00f3n de <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>o nu<span class=\"__1 _3\"></span>evo bono,<span class=\"__1 _3\"></span> tambi\u00e9n <span class=\"__1 _6\"></span>po<span class=\"__1 _3\"></span>r im<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rte nominal de <span class=\"__1 _6\"></span>600 millones <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>muneraci\u00f3n anual <span class=\"__1 _6\"></span>del 5,25% <span class=\"__1 _6\"></span>y vencimiento <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>octubre <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2029. <span class=\"__1 _6\"></span>La <span class=\"__1 _7\"></span>cotizaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>este <span class=\"__1 _6\"></span>bono <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024 era de 107,68<span class=\"__1 _3\"></span>%. o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff1_1\">con <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _1a\"> </span>8 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>octubre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _1a\"> </span>emiti\u00f3 <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>nuevo <span class=\"__1 _1a\"> </span>bono <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>importe<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _2d\"> </span>de <span class=\"__1 _32\"> </span>600 </span></span>millones d<span class=\"__1 _3\"></span>e euros<span class=\"__1 _3\"></span>, r<span class=\"__1 _3\"></span>emuneraci\u00f3n<span class=\"__1 _20\"></span> anual del <span class=\"__1 _3\"></span>3,715% <span class=\"__1 _20\"></span>y con <span class=\"__1 _3\"></span>vencimiento<span class=\"__1 _3\"></span> en <span class=\"__1 _20\"></span>2031. Los fondos procedentes <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>esta <span class=\"__1 _7\"></span>emisi\u00f3n <span class=\"__1 _13\"></span>fueron <span class=\"__1 _7\"></span>destinados <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>cancelar <span class=\"__1 _13\"></span>finan<span class=\"__1 _3\"></span>ciaci\u00f3n <span class=\"__1 _13\"></span>bilat<span class=\"__1 _3\"></span>eral <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>se encontraba <span class=\"__1 _6\"></span>dispuesta <span class=\"__1 _6\"></span>en esa <span class=\"__1 _6\"></span>fecha, <span class=\"__1 _6\"></span>tal <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>ampliaremos en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>apartado <span class=\"__1 _6\"></span>b) 2<span class=\"__1 _6\"></span>. <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>esta<span class=\"__1 _20\"></span> misma nota. La cotizaci\u00f3n de est<span class=\"__1 _3\"></span>e bono a 31 de dici<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>br<span class=\"__1 _3\"></span>e de 2024 <span class=\"__1 _3\"></span>era de 100,18%. Los <span class=\"__1 _20\"></span>tres <span class=\"__1 _3\"></span>bonos <span class=\"__1 _20\"></span>est\u00e1n, <span class=\"__1 _20\"></span>desde <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>emisi\u00f3n, <span class=\"__1 _3\"></span>admitidos <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>negociaci\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ercad<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>no <span class=\"__1 _20\"></span>regulado <span class=\"__1 _3\"></span>(Global<span class=\"__1 _3\"></span> Exchange Market) <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>Bol<span class=\"__1 _3\"></span>sa <span class=\"__1 _6\"></span>de Irlanda <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>una calificaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>grado de <span class=\"__1 _6\"></span>inversi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>por la <span class=\"__1 _6\"></span>agencia de <span class=\"__1 _2d\"> </span>rating <span class=\"__1 _2d\"> </span>Fitch. <span class=\"__1 _1a\"> </span>Dicha <span class=\"__1 _2d\"></span>calificaci\u00f3n <span class=\"__1 _2d\"></span>fue <span class=\"__1 _2d\"> </span>ratificada <span class=\"__1 _2d\"></span>el <span class=\"__1 _1a\"> </span><span class=\"ls19\">27</span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>septiembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>202<span class=\"ls9\">4,</span> <span class=\"__1 _2d\"></span>con <span class=\"__1 _1a\"> </span>persp<span class=\"__1 _3\"></span>ectiva estable (BBB), junto<span class=\"__1 _3\"></span> con la de su e<span class=\"__1 _3\"></span>misor, la cabec<span class=\"__1 _3\"></span>era FCC Servicios<span class=\"__1 _3\"></span> Medio Ambien<span class=\"__1 _3\"></span>te Holding.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">96<span class=\"ls0_1\"> </span></span>Adicionalmente,<span class=\"__1 _3\"></span> los <span class=\"__1 _3\"></span>bonos <span class=\"__1 _3\"></span>se han e<span class=\"__1 _3\"></span>mitido b<span class=\"__1 _3\"></span>ajo la <span class=\"__1 _20\"></span>clasificaci\u00f3n de <span class=\"__1 _3\"></span>Bonos <span class=\"__1 _3\"></span>Verdes d<span class=\"__1 _3\"></span>e acuerdo <span class=\"__1 _3\"></span>con l<span class=\"__1 _3\"></span>os principios <span class=\"__1 _20\"></span>GBP <span class=\"__1 _3\"></span>(Green <span class=\"__1 _20\"></span>Bonds <span class=\"__1 _20\"></span>Principles) <span class=\"__1 _20\"></span>que son <span class=\"__1 _c\"></span>revisados <span class=\"__1 _20\"></span>y ce<span class=\"__1 _3\"></span>rtificados <span class=\"__1 _20\"></span>anualmente <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>entidades independientes (S<span class=\"__1 _3\"></span>POs). El <span class=\"__1 _7\"></span>saldo <span class=\"__1 _7\"></span>contable <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _6\"></span>4<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>figura <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>concepto <span class=\"__1 _7\"></span>asciende <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span><span class=\"ls9\">1.</span>705.714 miles <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e euros <span class=\"__1 _6\"></span>(1.102.309 miles de <span class=\"__1 _6\"></span>euros en 202<span class=\"__1 _6\"></span>3), estando incluida <span class=\"__1 _6\"></span>en esta cifra <span class=\"__1 _6\"></span>11.272 miles <span class=\"__1 _6\"></span>de euros por interes<span class=\"__1 _3\"></span>es devengad<span class=\"__1 _3\"></span>os y no pagados (6.194 <span class=\"__1 _3\"></span>miles de euros en 2<span class=\"__1 _3\"></span>023<span class=\"ls17\">).</span> Asimismo, <span class=\"__1 _18\"> </span>FCC <span class=\"__1 _35\"> </span>Servicios <span class=\"__1 _18\"> </span>Medioambiente <span class=\"__1 _33\"> </span>Holding <span class=\"__1 _18\"> </span>S.A. <span class=\"__1 _35\"> </span>registr\u00f3 <span class=\"__1 _33\"> </span>en <span class=\"__1 _33\"> </span>julio <span class=\"__1 _35\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>2020 <span class=\"__1 _35\"> </span>y <span class=\"__1 _35\"> </span>renov\u00f3 anualmente, <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>programa de <span class=\"__1 _6\"></span>pagar\u00e9s <span class=\"__1 _6\"></span>- <span class=\"__1 _6\"></span>Euro <span class=\"__1 _7\"></span>Commer<span class=\"__1 _3\"></span>cial <span class=\"__1 _6\"></span>Paper <span class=\"__1 _6\"></span>Program<span class=\"__1 _3\"></span>me <span class=\"__1 _6\"></span>(ECP)- <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mercado de <span class=\"__1 _6\"></span>cotizaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Irlanda <span class=\"__1 _6\"></span>(Euronext <span class=\"__1 _6\"></span>Dublin) <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>nominal <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>400 <span class=\"__1 _6\"></span>millones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>que permite <span class=\"__1 _13\"></span>emitir<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>con <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>enci<span class=\"__1 _3\"></span>mientos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>1 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>364 <span class=\"__1 _13\"></span>d\u00ed<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>desde <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>emisi<span class=\"__1 _3\"></span>\u00f3n,<span class=\"__1 _6\"></span> con <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>fin <span class=\"__1 _13\"></span>de atender las necesid<span class=\"__1 _3\"></span>ades financieras del<span class=\"__1 _20\"></span> \u00e1rea.  A 3<span class=\"__1 _6\"></span>1 de diciembre de <span class=\"__1 _6\"></span>2024 el saldo <span class=\"__1 _6\"></span>nominal vivo era de <span class=\"__1 _6\"></span>74.900 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>istribuidos <span class=\"__1 _6\"></span>con un vencimiento medi<span class=\"__1 _3\"></span>o de <span class=\"ls9\">3,</span>2 mes<span class=\"__1 _3\"></span>es (222.850 mil<span class=\"__1 _3\"></span>es de euros a 31<span class=\"__1 _3\"></span> de diciembre de <span class=\"__1 _3\"></span>2023). \u2022<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">FCC <span class=\"__1 _20\"></span>Aqualia, <span class=\"__1 _20\"></span>S.A., <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>8 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>junio <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2017 <span class=\"__1 _20\"></span>complet\u00f3 <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>\u00e9xito <span class=\"__1 _20\"></span>dos <span class=\"__1 _20\"></span>emisiones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>bonos si<span class=\"__1 _3\"></span>mples. </span></span>Uno <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ellos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>importe <span class=\"__1 _7\"></span>no<span class=\"__1 _6\"></span>minal <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>700 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>euros, <span class=\"__1 _13\"></span>remuneraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>anual <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>1,<span class=\"__1 _3\"></span>413% <span class=\"__1 _13\"></span>y vencimiento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2022, <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>fue <span class=\"__1 _7\"></span>repagado <span class=\"__1 _6\"></span>anticipadamente <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>19 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2022.<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>El <span class=\"__1 _7\"></span>segundo <span class=\"__1 _6\"></span>por importe <span class=\"__1 _20\"></span>nominal <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>650 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>lones <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>euros <span class=\"__1 _20\"></span>tiene <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>remuneraci\u00f3n <span class=\"__1 _20\"></span>anual <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>2,629% <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>vencimiento en 2027.  La<span class=\"ls0_1\"> emisi\u00f3<span class=\"ls1a\">n </span>viva cuen<span class=\"__1 _3\"></span>ta con las siguien<span class=\"__1 _3\"></span>tes garant\u00edas: </span>o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda sobre el 1<span class=\"__1 _3\"></span>00% de la<span class=\"__1 _20\"></span>s acciones de Trata<span class=\"__1 _3\"></span>miento I<span class=\"__1 _3\"></span>ndustrial d<span class=\"__1 _3\"></span>e Aguas, <span class=\"__1 _3\"></span>S.A., Conservaci\u00f3n <span class=\"__1 _20\"></span>y </span></span>Sistemas, <span class=\"__1 _2d\"></span>S.A., <span class=\"__1 _2d\"> </span>Sociedad <span class=\"__1 _1a\"> </span>Espa\u00f1<span class=\"__1 _3\"></span>ola <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>Aguas <span class=\"__1 _2d\"></span>Filtradas, <span class=\"__1 _2d\"> </span>S.A., <span class=\"__1 _1a\"> </span>Depurplan <span class=\"__1 _2d\"></span>11, <span class=\"__1 _1a\"> </span>S.A. <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>Aig\u00fces <span class=\"__1 _1a\"> </span>de Vallirana, S.A. Un<span class=\"__1 _3\"></span>ipersonal y sobre el 97%<span class=\"__1 _3\"></span> de las acci<span class=\"__1 _3\"></span>ones de Entemanser,<span class=\"__1 _20\"></span> S.A.<span class=\"__1 _6\"></span> o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>obre el 100% de las participaciones sociales de Infraestructura y Distribuci\u00f3n General<span class=\"__1 _3\"></span> </span></span>del <span class=\"__1 _7\"></span>Agua, <span class=\"__1 _13\"></span>S.L., <span class=\"__1 _7\"></span>Empresa <span class=\"__1 _7\"></span>Gestora <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Aguas <span class=\"__1 _6\"></span>Linenses, <span class=\"__1 _13\"></span>S<span class=\"__1 _20\"></span>.L., <span class=\"__1 _13\"></span>Aguas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>Galeras, <span class=\"__1 _13\"></span>S<span class=\"__1 _3\"></span>.L., <span class=\"__1 _7\"></span>Hidrotec Tecnolog\u00eda del Ag<span class=\"__1 _3\"></span>ua, S.L. y sobre <span class=\"__1 _3\"></span>el 51% de Aqualia Cz<span class=\"__1 _20\"></span>ech<span class=\"__1 _6\"></span>, S.L. o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda <span class=\"__1 _13\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>99,56%<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>accione<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Acqu<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>di <span class=\"__1 _13\"></span>Caltaniss<span class=\"__1 _20\"></span>et<span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>S.p.A., <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>100% <span class=\"__1 _13\"></span>de </span></span>Aqualia Mexico,<span class=\"__1 _3\"></span> S.A. de C.V. o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda sobre los derechos <span class=\"__1 _3\"></span>de cr\u00e9dito de det<span class=\"__1 _3\"></span>erminadas cuentas.<span class=\"__1 _5f\"> </span></span></span>La emisi\u00f3n y puesta en circulaci<span class=\"__1 _3\"></span>\u00f3n de ambos bonos tuvo lugar el citad<span class=\"__1 _3\"></span>o 8 de junio de 2017, siendo<span class=\"__1 _3\"></span> admitidos <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>negociaci\u00f3n <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>mercado <span class=\"__1 _2d\"> </span>no <span class=\"__1 _1a\"> </span>regulado<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>(Global <span class=\"__1 _2d\"></span>Exchange <span class=\"__1 _2d\"> </span>Market) <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>Bolsa <span class=\"__1 _2d\"> </span>de Irlanda, <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>con <span class=\"__1 _2d\"></span>una <span class=\"__1 _13\"></span>calificaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>grado<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>inversi\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>agencias <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>rati<span class=\"__1 _3\"></span>ng <span class=\"__1 _13\"></span>Fitch <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>S&amp;P. <span class=\"__1 _13\"></span>La calificaci\u00f3n del<span class=\"__1 _3\"></span> bono vi<span class=\"__1 _3\"></span>vo fue ratifi<span class=\"__1 _3\"></span>cada por parte<span class=\"__1 _3\"></span> de F<span class=\"__1 _3\"></span>itch el 8 d<span class=\"__1 _3\"></span>e julio de 2<span class=\"__1 _3\"></span>024 en BBB<span class=\"ffc\">\u207b<span class=\"__1 _3\"></span><span class=\"ff1_1\"> y por<span class=\"__1 _3\"></span> parte </span></span>de S&amp;P el 27 de juni<span class=\"__1 _3\"></span>o de 2024 en BBB<span class=\"ffc ls44\">\u207b.</span> A <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cotizaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>bono <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>650 <span class=\"__1 _7\"></span>millones <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>era <span class=\"__1 _7\"></span>del 99,343<span class=\"ls15\">%.</span> El sald<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>a 3<span class=\"__1 _3\"></span>1 d<span class=\"__1 _3\"></span>e d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _20\"></span>de 202<span class=\"__1 _3\"></span>4 que <span class=\"__1 _20\"></span>figura <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>este <span class=\"__1 _20\"></span>concepto asci<span class=\"__1 _3\"></span>ende <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>659.7<span class=\"ls9\">48</span> <span class=\"__1 _20\"></span>miles de<span class=\"__1 _3\"></span> euro<span class=\"__1 _3\"></span>s (659.700 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _20\"></span>de eur<span class=\"__1 _3\"></span>os en <span class=\"__1 _20\"></span>2023), estand<span class=\"__1 _3\"></span>o inclu<span class=\"__1 _3\"></span>ida <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>esta cifra<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span><span class=\"ls9\">9.<span class=\"ls0_1\">738 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _20\"></span>de eu<span class=\"__1 _3\"></span>ros por <span class=\"__1 _20\"></span>intereses </span></span>devengados y no pagad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s (9.69<span class=\"__1 _3\"></span>1 miles de euros<span class=\"__1 _3\"></span> en 2023<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">97<span class=\"ls0_1\"> </span></span>\u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">La <span class=\"__1 _6\"></span>filial<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Aqu<span class=\"__1 _3\"></span>alia, <span class=\"__1 _6\"></span>S.A<span class=\"__1 _3\"></span>., <span class=\"__1 _6\"></span>Georgia Global Utilities <span class=\"__1 _6\"></span>JSC (GGU) <span class=\"__1 _6\"></span>emiti\u00f3,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el pasado <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>juli<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>un </span></span>bono por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte nominal de 3<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 millones de <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>\u00f3lares, con una <span class=\"__1 _6\"></span>remuner<span class=\"__1 _3\"></span>aci\u00f3n anual del 8,875% y con <span class=\"__1 _13\"></span>vencimient<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>29. <span class=\"__1 _13\"></span>Dicho <span class=\"__1 _13\"></span>bon<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>est\u00e1 <span class=\"__1 _13\"></span>admitid<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>negocia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>mercado <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>regulado<span class=\"__1 _3\"></span> (Global Exchange<span class=\"__1 _3\"></span> Market)<span class=\"__1 _3\"></span> de la Bol<span class=\"__1 _3\"></span>sa de Irland<span class=\"__1 _3\"></span>a y calificad<span class=\"__1 _3\"></span>o por las agen<span class=\"__1 _3\"></span>cias de r<span class=\"__1 _3\"></span>ating S&amp;P <span class=\"__1 _3\"></span>y Fitch. Tanto los bonos co<span class=\"__1 _3\"></span>mo el emis<span class=\"__1 _3\"></span>or han obtenido un<span class=\"__1 _3\"></span> grado de <span class=\"ls45\">BB</span><span class=\"ffc\">\u207b por ambas agencias.</span> Desde <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>ci<span class=\"__1 _3\"></span>erre <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>transacci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>socied<span class=\"__1 _3\"></span>ad <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>mantenido <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pia <span class=\"__1 _7\"></span>tesorer\u00eda <span class=\"__1 _13\"></span>un<span class=\"__1 _20\"></span> importe equivalent<span class=\"__1 _3\"></span>e a 24 millon<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>de d<span class=\"__1 _3\"></span>\u00f3lares corres<span class=\"__1 _3\"></span>pondiente a t\u00edtul<span class=\"__1 _3\"></span>os de la propia e<span class=\"__1 _3\"></span>misi\u00f3n. <span class=\"__1 _3a\"> </span> La obligaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>de pago <span class=\"__1 _3\"></span>de G<span class=\"__1 _3\"></span>GU <span class=\"__1 _3\"></span>en relaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>a los b<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nos <span class=\"__1 _20\"></span>est\u00e1 garantizad<span class=\"__1 _3\"></span>a p<span class=\"__1 _3\"></span>or su <span class=\"__1 _20\"></span>filial Georgian<span class=\"__1 _3\"></span> Wa<span class=\"__1 _3\"></span>ter &amp; Power, LLC.<span class=\"__1 _5f\"> </span>A 31 de diciembre<span class=\"__1 _3\"></span> de 2024 <span class=\"__1 _3\"></span>la cotizaci\u00f3n del bon<span class=\"__1 _3\"></span>o era del 1<span class=\"__1 _3\"></span>00,962%. El <span class=\"__1 _3\"></span>saldo <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>figura <span class=\"__1 _20\"></span>por es<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>concepto <span class=\"__1 _20\"></span>asciende <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>274.452 <span class=\"__1 _20\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euros, estando incluida en e<span class=\"__1 _3\"></span>sta cifra 10.242 miles<span class=\"__1 _3\"></span> de euros por inter<span class=\"__1 _3\"></span>eses devengad<span class=\"__1 _3\"></span>os y no pagados. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Fomento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Construcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _7\"></span>S.A<span class=\"__1 _6\"></span>. <span class=\"__1 _7\"></span>mantiene <span class=\"__1 _13\"></span>regi<span class=\"__1 _3\"></span>strado <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>esde <span class=\"__1 _13\"></span>noviembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>18 <span class=\"__1 _13\"></span>un </span></span>programa de <span class=\"__1 _6\"></span>pagar\u00e9s <span class=\"__1 _6\"></span>- Euro <span class=\"__1 _6\"></span>Commercial Paper <span class=\"__1 _6\"></span>Progr<span class=\"__1 _20\"></span>amme <span class=\"__1 _6\"></span>(ECP)- <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mercad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de cotizaci\u00f3n <span class=\"__1 _6\"></span>de Irlanda  (Euronex<span class=\"__1 _3\"></span>t  Dublin<span class=\"__1 _3\"></span>)  por  un <span class=\"__1 _32\"> </span>importe <span class=\"__1 _32\"> </span>de  60<span class=\"__1 _3\"></span>0  millon<span class=\"__1 _3\"></span>es  de  euros<span class=\"__1 _3\"></span>,  que <span class=\"__1 _32\"> </span>permite <span class=\"__1 _32\"> </span>emitir <span class=\"__1 _32\"> </span>con<span class=\"__1 _3\"></span> vencimientos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>entre 1 <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>364 d\u00edas <span class=\"__1 _20\"></span>desde la <span class=\"__1 _20\"></span>fecha de <span class=\"__1 _20\"></span>emisi\u00f3n, con el <span class=\"__1 _20\"></span>fin de <span class=\"__1 _3\"></span>atender <span class=\"__1 _20\"></span>las necesidades<span class=\"__1 _3\"></span> financieras de la soci<span class=\"__1 _3\"></span>edad de cabec<span class=\"__1 _3\"></span>era del Grupo.  A <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>2024 no <span class=\"__1 _6\"></span>hab\u00eda saldo <span class=\"__1 _6\"></span>vivo <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>ste <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>oncepto, <span class=\"__1 _6\"></span>al igual <span class=\"__1 _6\"></span>que el <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre de 2023. \u2022<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">En <span class=\"__1 _7\"></span>junio <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2018, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Green <span class=\"__1 _7\"></span>Recovery <span class=\"__1 _7\"></span>emiti\u00f3 <span class=\"__1 _7\"></span>deuda <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>minal<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>145.000 </span></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>libras <span class=\"__1 _3\"></span>esterlinas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>dos tram<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>institucionales<span class=\"__1 _3\"></span>, <span class=\"__1 _20\"></span>ambos estru<span class=\"__1 _20\"></span>cturados a <span class=\"__1 _20\"></span>trav\u00e9s <span class=\"__1 _20\"></span>de l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>emisi\u00f3n de bonos en oferta pri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ada<span class=\"__1 _20\"></span>, \u201cPriv<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>te Placement<span class=\"__1 _20\"></span>\u201d<span class=\"__1 _6\"></span>. <span class=\"ff1_1\"> </span>Uno <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>mos <span class=\"__1 _6\"></span>de 135.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>libras con <span class=\"__1 _6\"></span>un tipo <span class=\"__1 _6\"></span>fijo <span class=\"__1 _6\"></span>de 3<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>98% <span class=\"__1 _6\"></span>y el <span class=\"__1 _6\"></span>otro tramo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>10.000<span class=\"__1 _3\"></span> miles <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e libras <span class=\"__1 _6\"></span>con un <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> fijo <span class=\"__1 _6\"></span>del 4,145%, <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mbos con vencimiento <span class=\"__1 _6\"></span>\u00falti<span class=\"__1 _3\"></span>mo el <span class=\"__1 _6\"></span>17 de junio <span class=\"__1 _6\"></span>de 2038. Durante el ejercici<span class=\"__1 _3\"></span>o 2024 s<span class=\"__1 _3\"></span>e han amortizado <span class=\"__1 _3\"></span>6.210 miles de libras. Las garant\u00edas de <span class=\"__1 _3\"></span>esta emisi<span class=\"__1 _3\"></span>\u00f3n se detallan en el aparta<span class=\"__1 _20\"></span>do b).3. de la presente nota. El sald<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>contable <span class=\"__1 _20\"></span>a 31 <span class=\"__1 _20\"></span>de diciembr<span class=\"__1 _3\"></span>e d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>figura <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>este <span class=\"__1 _3\"></span>concepto<span class=\"__1 _3\"></span> asci<span class=\"__1 _3\"></span>ende <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>1<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>0.904 <span class=\"__1 _20\"></span>miles de  euros  (<span class=\"__1 _3\"></span>122.241  mile<span class=\"__1 _3\"></span>s  d<span class=\"__1 _3\"></span>e  euros  en <span class=\"__1 _32\"> </span>2023)<span class=\"ls14\">.  </span>A  31  de <span class=\"__1 _32\"> </span>diciembre  d<span class=\"__1 _3\"></span>e  2024  y<span class=\"__1 _3\"></span>  de  2023  no  h<span class=\"__1 _3\"></span>ay contabilizados inter<span class=\"__1 _3\"></span>eses devengad<span class=\"__1 _3\"></span>os al abonarse los <span class=\"__1 _3\"></span>mismos en dichas<span class=\"__1 _3\"></span> fechas.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">98<span class=\"ls0_1\"> </span></span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Deudas con entidades de cr\u00e9d<span class=\"__1 _3\"></span>ito no corrientes<span class=\"__1 _3\"></span> y corrien<span class=\"__1 _3\"></span>tes </span></span>El detalle a 31 d<span class=\"__1 _3\"></span>e diciembre de 20<span class=\"__1 _3\"></span>24 y de 2023 es el<span class=\"__1 _3\"></span> siguiente: No corrientes Corrientes Total 2024<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos  - 10 <span class=\"ls0_1\"> </span>10 <span class=\"ls0_1\"> </span>Deudas sin recurso a la dominante 1.433.726  77.182  1.510.908  Deudas con recurso limitado por financiaci\u00f3n de proyectos: 545.335  40.517  585.852  FCC Medio Ambiente Reino Unido, S.A.U. 458.124  23.859  481.983  Aquajerez, S.L. 34.510  5.479  39.989  Resto 52.701  11.179  63.880  1.979.061 <span class=\"ls0_1\"> </span>117.709 <span class=\"ls0_1\"> </span>2.096.770 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos  - 73 <span class=\"ls0_1\"> </span>73 <span class=\"ls0_1\"> </span>Deudas sin recurso a la dominante 2.023.732  292.999  2.316.731  Deudas con recurso limitado por financiaci\u00f3n de proyectos: 359.991  33.134  393.125  FCC Medio Ambiente Reino Unido, S.A.U. 154.822  12.267  167.089  Sociedad Concesionaria Tranv\u00eda de Murcia, S.A. 97.604  4.073  101.677  Aquajerez, S.L. 39.401  5.341  44.742  Resto 68.164  11.453  79.617  2.383.723 <span class=\"ls0_1\"> </span>326.206 <span class=\"ls0_1\"> </span>2.709.929 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>\u201dPasivos <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>activos <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _13\"></span><span class=\"ff1_1\">mantenidos </span>para <span class=\"__1 _3\"></span>la vent<span class=\"__1 _3\"></span>a\u201d <span class=\"__1 _3\"></span>369.894 <span class=\"__1 _20\"></span>miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os qu<span class=\"__1 _3\"></span>e ap<span class=\"__1 _3\"></span>ortaban <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>31 d<span class=\"__1 _20\"></span>e mayo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2024 l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>segmentos <span class=\"__1 _3\"></span>de a<span class=\"__1 _3\"></span>ctividad de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>Inmobiliaria<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>balance <span class=\"__1 _6\"></span>\u201cDeudas <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>entidades <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>corrientes\u201d <span class=\"__1 _6\"></span>y 485.827 <span class=\"__1 _1a\"> </span>miles  de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>que <span class=\"__1 _32\"> </span>aportaban <span class=\"__1 _1a\"> </span>al  ep\u00edgra<span class=\"ffc\">fe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>balance <span class=\"__1 _1a\"> </span>\u201cDeudas  c<span class=\"__1 _3\"></span>on <span class=\"__1 _32\"> </span>entidades <span class=\"__1 _1a\"> </span>de  cr\u00e9dit<span class=\"__1 _20\"></span>o </span>corrientes\u201d (n<span class=\"__1 _3\"></span>ota 5).<span class=\"ff1_1\"> </span>En el cuadro anterior<span class=\"__1 _3\"></span> se pueden diferenci<span class=\"__1 _3\"></span>ar tres gru<span class=\"__1 _3\"></span>pos de Deuda: 1.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Cr\u00e9ditos y pr\u00e9stamos. </span></span>A <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>2024, <span class=\"__1 _7\"></span>este <span class=\"__1 _13\"></span>apartad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>inclu<span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>facilid<span class=\"__1 _3\"></span>ades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Construccione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>form<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>p\u00f3lizas <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>pr\u00e9stamos <span class=\"__1 _7\"></span>bilaterales firmadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>175.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>(215.<span class=\"__1 _20\"></span>0<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023<span class=\"ls17\">) </span>con distintas entidade<span class=\"__1 _3\"></span>s financieras. <span class=\"__1 _3\"></span> A <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 <span class=\"__1 _20\"></span>estas <span class=\"__1 _20\"></span>financiaciones <span class=\"__1 _20\"></span>no <span class=\"__1 _c\"></span>estaban <span class=\"__1 _20\"></span>dispuestas <span class=\"__1 _20\"></span>(no <span class=\"__1 _3\"></span>dispuestas <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre de 2023<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span>  <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">99<span class=\"ls0_1\"> </span></span>2.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Deudas sin recurso a la do<span class=\"__1 _20\"></span>mi<span class=\"__1 _6\"></span>na<span class=\"__1 _3\"></span>nte<span class=\"ff1_1\">. </span></span></span>A <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 <span class=\"__1 _20\"></span>este <span class=\"__1 _3\"></span>concepto <span class=\"__1 _20\"></span>incorpora <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>\u00e1reas <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>Agua y Servicios Medioa<span class=\"__1 _3\"></span>mbienta<span class=\"__1 _3\"></span>les<span class=\"ls14\">. </span> \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>\u00c1rea <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Agua <span class=\"__1 _20\"></span>el i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>able <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>deuda <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>este <span class=\"__1 _20\"></span>apartado <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>1.1<span class=\"ls19\">02</span>.076 <span class=\"__1 _20\"></span>miles </span></span>de euros. Destaca el pr\u00e9stamo sindicad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> firmad<span class=\"__1 _3\"></span>o 22 de junio de 2022 por FCC Aqualia S.A. dentro del proceso de r<span class=\"__1 _3\"></span>efinanciaci\u00f3n lle<span class=\"__1 _3\"></span>vado a cabo.  El <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>nominal <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>sindicado <span class=\"__1 _7\"></span>asciende <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>1<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>100.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _7\"></span>inicial <span class=\"__1 _6\"></span>a tres a\u00f1<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>extendido por <span class=\"__1 _20\"></span>un a\u00f1<span class=\"__1 _3\"></span>o adici<span class=\"__1 _3\"></span>onal <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _20\"></span>2023 tal <span class=\"__1 _20\"></span>y como <span class=\"__1 _3\"></span>per<span class=\"__1 _3\"></span>mit\u00eda <span class=\"__1 _20\"></span>el contrato de financiaci\u00f3n. A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>pr\u00e9stamo <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>encuentra <span class=\"__1 _7\"></span>totalmente <span class=\"__1 _6\"></span>dispuesto <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>saldo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>figura por <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>concepto <span class=\"__1 _c\"></span>asciende <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>1.097.721 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>(1.097.458 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>2023), <span class=\"__1 _20\"></span>estando incluida <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>esta <span class=\"__1 _6\"></span>cifra <span class=\"__1 _7\"></span>882 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>intereses <span class=\"__1 _6\"></span>devengados <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>pagados <span class=\"__1 _7\"></span>(1.346 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros en 2023<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>FCC <span class=\"__1 _13\"></span>Aqualia, <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _13\"></span>dispone<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>60.000 <span class=\"__1 _7\"></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>p<span class=\"__1 _3\"></span>\u00f3lizas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>r\u00e9dito <span class=\"__1 _7\"></span>firmadas, <span class=\"__1 _13\"></span>las cuales no se encuentran<span class=\"__1 _20\"></span> dispuestas a 31 de diciembre<span class=\"__1 _3\"></span> de 2024. Durante el ejercici<span class=\"__1 _3\"></span>o 2024, con parte de los f<span class=\"__1 _3\"></span>ondos procedentes de la e<span class=\"__1 _3\"></span>misi\u00f3n del b<span class=\"__1 _3\"></span>ono de Georgia Global <span class=\"__1 _3\"></span>Utilities <span class=\"__1 _3\"></span>JSC, <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>cancel\u00f3 <span class=\"__1 _3\"></span>anticip<span class=\"__1 _3\"></span>adamente <span class=\"__1 _3\"></span>la fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _20\"></span>bilateral fir<span class=\"__1 _3\"></span>mada <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>2023 por <span class=\"__1 _3\"></span>parte<span class=\"__1 _3\"></span> de FCC <span class=\"__1 _6\"></span>Aqualia USA <span class=\"__1 _6\"></span>Corp. por importe <span class=\"__1 _6\"></span>nominal de 95.000 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de d\u00f3lares estadounidenses para la adquisici\u00f3n del contr<span class=\"__1 _3\"></span>ol de la sociedad <span class=\"__1 _3\"></span>Municipal Dis<span class=\"__1 _3\"></span>trict Services, <span class=\"__1 _3\"></span>Llc.  Esta <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _7\"></span>estaba <span class=\"__1 _7\"></span>totalmente <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>ispuesta<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _13\"></span>saldo <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _7\"></span>ascend\u00eda <span class=\"__1 _7\"></span>a 86.034 miles d<span class=\"__1 _3\"></span>e euros, de l<span class=\"__1 _3\"></span>os cuales 61 mile<span class=\"__1 _3\"></span>s de euros por int<span class=\"__1 _3\"></span>ereses devengado<span class=\"__1 _3\"></span>s y no pagados. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En <span class=\"__1 _13\"></span>Servici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>Medioambien<span class=\"__1 _3\"></span>tales, <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>Servicios <span class=\"__1 _13\"></span>M<span class=\"__1 _3\"></span>edio <span class=\"__1 _13\"></span>Ambien<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>Holdin<span class=\"__1 _3\"></span>g, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>cab<span class=\"__1 _3\"></span>ecera <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>\u00e1rea,<span class=\"__1 _20\"></span> </span></span>firm\u00f3 en <span class=\"__1 _3\"></span>junio de 20<span class=\"__1 _3\"></span>24 dos <span class=\"__1 _3\"></span>pr\u00e9stamos a <span class=\"__1 _3\"></span>largo p<span class=\"__1 _3\"></span>lazo por <span class=\"__1 _3\"></span>importe nominal <span class=\"__1 _20\"></span>total de 250.000 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _3\"></span>de euros cuyos fondos<span class=\"__1 _3\"></span> se destinaron a la<span class=\"__1 _3\"></span> compra del neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>o del grup<span class=\"ls31\">o </span>Urbas<span class=\"__1 _3\"></span>er en Reino <span class=\"__1 _3\"></span>Unido (nota<span class=\"__1 _3\"></span> 4)<span class=\"ls0_1\">.  </span>Con <span class=\"__1 _3\"></span>parte <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los f<span class=\"__1 _3\"></span>ondos <span class=\"__1 _20\"></span>procedentes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>bono realiz<span class=\"__1 _3\"></span>ada <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ctubre<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 2<span class=\"__1 _3\"></span>024 <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>realiz\u00f3<span class=\"__1 _3\"></span> una <span class=\"__1 _3\"></span>amortizaci\u00f3n <span class=\"__1 _20\"></span>anticipada <span class=\"__1 _3\"></span>voluntaria <span class=\"__1 _20\"></span>por 100.<span class=\"__1 _3\"></span>000 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>les <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros <span class=\"__1 _20\"></span>de n<span class=\"__1 _3\"></span>ominal, <span class=\"__1 _3\"></span>quedand<span class=\"__1 _3\"></span>o un <span class=\"__1 _20\"></span>saldo nominal vivo a cierr<span class=\"__1 _3\"></span>e de 20<span class=\"__1 _3\"></span>24 de 150.000 <span class=\"__1 _3\"></span>miles de euros.  A <span class=\"__1 _20\"></span>31 d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>saldo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>figura <span class=\"__1 _20\"></span>por e<span class=\"__1 _3\"></span>ste <span class=\"__1 _20\"></span>concepto <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>149.987 <span class=\"__1 _c\"></span>miles d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>euros, estando incluida en e<span class=\"__1 _3\"></span>sta cifra 400 mile<span class=\"__1 _3\"></span>s de euros por i<span class=\"__1 _3\"></span>ntereses devengad<span class=\"__1 _3\"></span>os no pagados. FCC <span class=\"__1 _6\"></span>M<span class=\"__1 _6\"></span>edi<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>Ambiente<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>S.A.U., <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _6\"></span>participada <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>\u00e1rea <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _7\"></span>Medioambiental<span class=\"__1 _3\"></span>es, <span class=\"__1 _7\"></span>firm\u00f3 en 2023 dos pr\u00e9stamos bilaterales a largo plazo por <span class=\"__1 _6\"></span>u<span class=\"__1 _20\"></span>n <span class=\"__1 _6\"></span>importe nominal total de 1<span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>0.000 miles de euros, <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>dispuestos <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2023.<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>Durante <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>dispusieron <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>su totalidad <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>financiar la <span class=\"__1 _6\"></span>compra <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sociedades<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unid<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>octubre <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizaron, de <span class=\"__1 _1a\"> </span>forma <span class=\"__1 _1a\"> </span>anticipada <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>voluntaria, <span class=\"__1 _1a\"> </span>50.000 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>nominal <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>parte <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>fondos<span class=\"__1 _3\"></span> procedentes de la <span class=\"__1 _3\"></span>emisi\u00f3n del bono. El saldo <span class=\"__1 _6\"></span>nominal vivo <span class=\"__1 _6\"></span>de esta financiaci\u00f3n <span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>ciende a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _6\"></span>de 2024 a 100.000 <span class=\"__1 _6\"></span>miles de euros.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">100<span class=\"ls0_1\"> </span></span>Adicionalmente,<span class=\"__1 _3\"></span> FCC Medio A<span class=\"__1 _3\"></span>mbiente S.A.U. disp<span class=\"__1 _3\"></span>one a 31 de diciembr<span class=\"__1 _3\"></span>e de 2024 p\u00f3lizas de cr<span class=\"__1 _3\"></span>\u00e9dito firmadas <span class=\"__1 _3\"></span>por i<span class=\"__1 _3\"></span>mporte n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>mi<span class=\"__1 _3\"></span>nal d<span class=\"__1 _3\"></span>e <span class=\"ls9\">31</span>0.<span class=\"__1 _3\"></span>000 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os, disp<span class=\"__1 _3\"></span>uestas <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>50.920 <span class=\"__1 _3\"></span>miles <span class=\"__1 _20\"></span>de euros <span class=\"__1 _3\"></span>a 31<span class=\"__1 _20\"></span> de d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>024 (de <span class=\"__1 _20\"></span><span class=\"ls19\">27<span class=\"ls0_1\">0.000 mil<span class=\"__1 _3\"></span>es de <span class=\"__1 _20\"></span>euros de <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>nominal, dispues<span class=\"__1 _3\"></span>tas <span class=\"__1 _20\"></span>en 132.363 <span class=\"__1 _3\"></span>miles </span></span>de euros a 31 de dicie<span class=\"__1 _3\"></span>mbre de 2023).  A <span class=\"__1 _2d\"> </span>31 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2024 <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _2d\"></span>Medio <span class=\"__1 _2d\"></span>Ambiente <span class=\"__1 _2d\"></span>S.A.U. <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _2d\"> </span>registrados <span class=\"__1 _2d\"></span>560 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _2d\"> </span>euros <span class=\"__1 _2d\"> </span>por intereses devengad<span class=\"__1 _3\"></span>os no pagados (56<span class=\"__1 _3\"></span>2 miles de eur<span class=\"__1 _3\"></span>os a 31 de dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre de<span class=\"__1 _3\"></span> 2023). La <span class=\"__1 _6\"></span>filial <span class=\"__1 _6\"></span>americana <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Environm<span class=\"__1 _3\"></span>ental <span class=\"__1 _6\"></span>Services LLC, <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>financiar <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>expansi\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctividad <span class=\"__1 _6\"></span>en Am\u00e9rica (nota 4), cuenta c<span class=\"__1 _3\"></span>on dos pr\u00e9stamos bilateral<span class=\"__1 _3\"></span>es dispuestos por un nomi<span class=\"__1 _3\"></span>nal total de 96.250 miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>(75.000 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <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>2023). <span class=\"__1 _13\"></span>Estos <span class=\"__1 _13\"></span>pr\u00e9stamos <span class=\"__1 _13\"></span>tienen amortizaciones parcial<span class=\"__1 _3\"></span>es y un<span class=\"__1 _3\"></span> vencimiento final a<span class=\"__1 _3\"></span> largo plazo entre<span class=\"__1 _3\"></span> 2027 y 20<span class=\"__1 _3\"></span>29.  A 31 de diciembre de 2024 el saldo qu<span class=\"__1 _3\"></span>e figura por este concepto asci<span class=\"__1 _3\"></span>ende a 92.646 mile<span class=\"__1 _3\"></span>s de euros (67.874 miles<span class=\"__1 _3\"></span> de euros en 20<span class=\"__1 _3\"></span>23). El Grupo <span class=\"__1 _3\"></span>FCC <span class=\"__1 _3\"></span>Environ<span class=\"__1 _3\"></span>ment <span class=\"__1 _3\"></span>CEE disp<span class=\"__1 _3\"></span>one de<span class=\"__1 _3\"></span> 17.678 <span class=\"__1 _20\"></span>miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> en <span class=\"__1 _3\"></span>p\u00f3lizas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>cr\u00e9d<span class=\"__1 _3\"></span>ito firmadas<span class=\"__1 _3\"></span>, d<span class=\"__1 _3\"></span>e las <span class=\"__1 _6\"></span>cuales <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>dispuesto <span class=\"__1 _6\"></span>1.8<span class=\"ls19\">63</span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>(1.840 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euro<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>dispu<span class=\"__1 _3\"></span>estos de los 18.399 mile<span class=\"__1 _3\"></span>s firmados a <span class=\"__1 _3\"></span>31 de diciembr<span class=\"__1 _3\"></span>e de 2023).  En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>actualidad <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _1a\"> </span>Environment <span class=\"__1 _1a\"> </span>(UK) <span class=\"__1 _1a\"> </span>mantiene <span class=\"__1 _1a\"> </span>una <span class=\"__1 _1a\"> </span>l\u00ednea <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>cr\u00e9dito <span class=\"__1 _1a\"> </span>revolving <span class=\"__1 _32\"> </span>por importe  nominal <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>30.000  miles <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>libras <span class=\"__1 _2c\"> </span>no <span class=\"__1 _2c\"> </span>dispuesta  a <span class=\"__1 _2c\"> </span>31 <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>diciembre  de <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>con vencimiento en o<span class=\"__1 _3\"></span>ctubre de 2025. El <span class=\"__1 _6\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>este <span class=\"__1 _6\"></span>apartado <span class=\"__1 _6\"></span>corresponde <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>deuda <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>subgrupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>a otras sociedades par<span class=\"__1 _3\"></span>ticipadas pri<span class=\"__1 _3\"></span>ncipalmente de \u00e1<span class=\"__1 _3\"></span>mbito naci<span class=\"__1 _3\"></span>onal<span class=\"ls14\">. </span> A <span class=\"__1 _1a\"> </span>3<span class=\"__1 _6\"></span>1 <span class=\"__1 _1a\"> </span>de  d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>2023 <span class=\"__1 _32\"> </span>se <span class=\"__1 _1a\"> </span>inclu\u00eda  ad<span class=\"__1 _3\"></span>icionalme<span class=\"__1 _3\"></span>nte <span class=\"__1 _32\"> </span>en <span class=\"__1 _1a\"> </span>\u201cDeudas  c<span class=\"__1 _3\"></span>on <span class=\"__1 _1a\"> </span>la  en<span class=\"__1 _3\"></span>tidad <span class=\"__1 _1a\"> </span>dom<span class=\"__1 _6\"></span>inan<span class=\"__1 _3\"></span>te\u201d <span class=\"__1 _32\"> </span>la financiaci\u00f3n <span class=\"__1 _13\"></span>correspondiente <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>Cemento <span class=\"__1 _13\"></span>e <span class=\"__1 _2d\"></span>Inmobiliaria, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>im<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>tes <span class=\"__1 _13\"></span>totales <span class=\"__1 _2d\"></span>de 139.263 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>772.841 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>respectivamente; <span class=\"__1 _1a\"> </span>q<span class=\"__1 _6\"></span>ue <span class=\"__1 _1a\"> </span>tal <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>como <span class=\"__1 _1a\"> </span>indic\u00e1bamos<span class=\"__1 _3\"></span> anteriormente,<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>en  el <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>se  han <span class=\"__1 _2c\"> </span>reclasificado  a <span class=\"__1 _2c\"> </span><span class=\"ffc\">\u201dPasivos  v<span class=\"__1 _6\"></span>incul<span class=\"__1 _3\"></span>ados  con <span class=\"__1 _2c\"> </span>activos <span class=\"__1 _2c\"> </span>no  corrientes </span>mantenidos <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>venta\u201d<span class=\"ff1_1\"> (notas <span class=\"__1 _20\"></span>2 y <span class=\"__1 _3\"></span>5). El<span class=\"__1 _3\"></span> detall<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"ls46\">la</span> <span class=\"__1 _3\"></span>deuda <span class=\"__1 _3\"></span>aportada <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>31 de d<span class=\"__1 _20\"></span>iciem<span class=\"__1 _6\"></span>br<span class=\"__1 _20\"></span>e de <span class=\"__1 _3\"></span>2023 p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r </span>dichas actividades e<span class=\"__1 _3\"></span>ra el sig<span class=\"__1 _3\"></span>uiente: \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Dentro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _6\"></span>\u00e1r<span class=\"__1 _3\"></span>ea <span class=\"__1 _6\"></span>de Inmobiliaria, se <span class=\"__1 _6\"></span>inclu<span class=\"ls28\">\u00eda</span> <span class=\"__1 _6\"></span>la deuda <span class=\"__1 _6\"></span>del grupo <span class=\"__1 _6\"></span>Realia y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>socie<span class=\"__1 _3\"></span>dad <span class=\"__1 _6\"></span>Jezz<span class=\"__1 _3\"></span>ine <span class=\"__1 _6\"></span>Uno </span></span>S.L.U., por imp<span class=\"__1 _3\"></span>orte de 475.082 <span class=\"ls1e\">y </span>297.759 miles de eur<span class=\"__1 _3\"></span>os respectiva<span class=\"__1 _3\"></span>mente. La <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>grupo <span class=\"__1 _6\"></span>Realia se <span class=\"__1 _6\"></span>compon<span class=\"ls28\">\u00eda</span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sindicado <span class=\"__1 _6\"></span>fir<span class=\"__1 _3\"></span>mado <span class=\"__1 _6\"></span>por Realia <span class=\"__1 _6\"></span>Patrimonio S.L.U., y de varias fin<span class=\"__1 _3\"></span>anciaciones bilat<span class=\"__1 _3\"></span>erales firmadas p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r Her<span class=\"__1 _3\"></span>manos Revilla,<span class=\"__1 _3\"></span> S.A. El <span class=\"__1 _1a\"> </span>pr\u00e9stamo <span class=\"__1 _2d\"> </span>sindicado <span class=\"__1 _1a\"> </span>fue <span class=\"__1 _1a\"> </span>firmad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>Realia<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _2d\"> </span>27 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>abril <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2017, <span class=\"__1 _1a\"> </span>por importe <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>582.000 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros, <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>vencimie<span class=\"__1 _3\"></span>ntos <span class=\"__1 _20\"></span>parciales <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _20\"></span>final <span class=\"__1 _20\"></span>abril <span class=\"__1 _20\"></span>2024. Con <span class=\"__1 _32\"> </span>fecha <span class=\"__1 _1a\"> </span>27  de <span class=\"__1 _1a\"> </span>abril <span class=\"__1 _1a\"> </span>de  20<span class=\"__1 _3\"></span>20,  sub<span class=\"__1 _3\"></span>scribi\u00f3 <span class=\"__1 _1a\"> </span>una <span class=\"__1 _32\"> </span>novaci\u00f3n <span class=\"__1 _1a\"> </span>modificativa <span class=\"__1 _32\"> </span>no <span class=\"__1 _1a\"> </span>extintiva <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>citado pr\u00e9stamo prorrogando el vencimiento hasta el 27 <span class=\"__1 _6\"></span>de abril<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>2025 y renegocian<span class=\"__1 _3\"></span>do una reducci\u00f3n del <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>argen <span class=\"__1 _20\"></span>aplicable <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>tipo <span class=\"__1 _20\"></span>de referencia <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>el c\u00e1lcu<span class=\"__1 _3\"></span>lo <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>intereses <span class=\"__1 _20\"></span>y ratifica<span class=\"__1 _3\"></span>ndo <span class=\"__1 _20\"></span>las garan<span class=\"__1 _3\"></span>t\u00edas actuales. <span class=\"__1 _6\"></span>Como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>novaci\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s <span class=\"__1 _7\"></span>aplicable <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>Euribor <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _6\"></span>un margen variable <span class=\"__1 _3\"></span>en funci\u00f3n del rati<span class=\"__1 _3\"></span>o de \u201cLoan to Value<span class=\"__1 _3\"></span>\u201d.<span class=\"ff1_1\"> </span>Adicionalmente,<span class=\"__1 _3\"></span> la citada<span class=\"__1 _20\"></span> sociedad firm<span class=\"__1 _3\"></span>\u00f3 un c<span class=\"__1 _3\"></span>ontrato <span class=\"__1 _3\"></span>de permu<span class=\"__1 _3\"></span>ta financiera<span class=\"__1 _3\"></span> de i<span class=\"__1 _20\"></span>nter\u00e9s (IRS) por <span class=\"__1 _3\"></span>el 70% <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>saldo <span class=\"__1 _20\"></span>vivo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>pr\u00e9stamo, <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>reducir <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>variaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>tipos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inter\u00e9s <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>impacto en los flujos de ef<span class=\"__1 _3\"></span>ectivo asociado a la fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _3\"></span>cubierta (nota 22).<span class=\"__1 _5f\"> </span>   <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">101<span class=\"ls0_1\"> </span></span>Esta financiaci<span class=\"__1 _3\"></span>\u00f3n exig<span class=\"ls28\">\u00eda</span> <span class=\"__1 _20\"></span>el cumplimiento <span class=\"__1 _3\"></span>de una<span class=\"__1 _20\"></span> serie de <span class=\"__1 _3\"></span>ratios <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os hasta s<span class=\"__1 _20\"></span>u vencimiento. <span class=\"ls47\">A </span>31 de diciembre<span class=\"__1 _3\"></span> de 2023 la Sociedad <span class=\"__1 _3\"></span>cumpl<span class=\"ls28\">\u00eda</span> con los cov<span class=\"__1 _3\"></span>enants establecid<span class=\"__1 _3\"></span>os.  A 31 <span class=\"__1 _20\"></span>de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _20\"></span>e 2023 <span class=\"__1 _20\"></span>el saldo p<span class=\"__1 _20\"></span>endiente de <span class=\"__1 _20\"></span>este pr\u00e9sta<span class=\"__1 _3\"></span>mo <span class=\"__1 _3\"></span>e<span class=\"ls3e\">ra</span> de <span class=\"__1 _20\"></span>440.494 m<span class=\"__1 _3\"></span>iles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os, l<span class=\"__1 _3\"></span>os intereses devengad<span class=\"__1 _3\"></span>os ascen<span class=\"__1 _3\"></span>d\u00edan a 4.156 miles de <span class=\"__1 _3\"></span>euros.  Por <span class=\"__1 _7\"></span>otra <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>arte, <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>gru<span class=\"__1 _3\"></span>po <span class=\"__1 _7\"></span>Realia <span class=\"__1 _7\"></span>consolida<span class=\"ls1a\">ba</span> <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _7\"></span>Planigesa, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>(que <span class=\"__1 _13\"></span>abs<span class=\"__1 _3\"></span>orbi\u00f3 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>la sociedad <span class=\"__1 _7\"></span>Herman<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>Revilla, <span class=\"__1 _6\"></span>S.A.), <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>ten\u00eda <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _7\"></span>concedidas <span class=\"__1 _6\"></span>p\u00f3lizas <span class=\"__1 _7\"></span>de cr\u00e9dito <span class=\"__1 _32\"> </span>y  pr<span class=\"__1 _3\"></span>\u00e9stamos <span class=\"__1 _1a\"> </span>con  un<span class=\"__1 _3\"></span>  l\u00edmite<span class=\"__1 _3\"></span>  qu<span class=\"__1 _3\"></span>e  asc<span class=\"__1 _3\"></span>end\u00edan <span class=\"__1 _32\"> </span><span class=\"ls39\">a  </span>60.<span class=\"__1 _3\"></span>000 <span class=\"__1 _32\"> </span>miles <span class=\"__1 _32\"> </span>de  eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de  los <span class=\"__1 _32\"> </span>cuales <span class=\"__1 _1a\"> </span>se enc<span class=\"ls31\">on</span>tra<span class=\"ls1a\">ba</span>n dispue<span class=\"__1 _3\"></span>stos los pr\u00e9sta<span class=\"__1 _3\"></span>mos en su t<span class=\"__1 _3\"></span>otalidad por 36.000 mil<span class=\"__1 _3\"></span>es de euro.  La <span class=\"__1 _6\"></span>soci<span class=\"__1 _3\"></span>edad Jezzine <span class=\"__1 _6\"></span>Uno, <span class=\"__1 _6\"></span>S.<span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>.U.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ten\u00eda un <span class=\"__1 _6\"></span>contra<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>de pr\u00e9stamo firmado <span class=\"__1 _6\"></span>el 19 <span class=\"__1 _6\"></span>de octubre de <span class=\"__1 _6\"></span>2021, por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>335.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>contemplaba <span class=\"__1 _6\"></span>vencimientos <span class=\"__1 _7\"></span>parciales <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>vencimiento<span class=\"__1 _3\"></span> final <span class=\"__1 _c\"></span>19 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>octubre <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>2026. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inter\u00e9s <span class=\"__1 _c\"></span>aplicable <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>pr\u00e9stamo <span class=\"__1 _c\"></span>e<span class=\"ls3e\">ra</span> <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>tipo <span class=\"__1 _c\"></span>fijo <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>mercado. A 31 <span class=\"__1 _20\"></span>de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _20\"></span>e 2023 <span class=\"__1 _20\"></span>el saldo p<span class=\"__1 _3\"></span>endiente <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>este pr\u00e9sta<span class=\"__1 _3\"></span>mo e<span class=\"ls3e\">ra</span> <span class=\"__1 _20\"></span>de 298.<span class=\"__1 _3\"></span>000 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>los intereses devengad<span class=\"__1 _3\"></span>os ascen<span class=\"__1 _3\"></span>d<span class=\"ls28\">\u00eda</span>n a 722 miles de eur<span class=\"__1 _3\"></span>os.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En el <span class=\"__1 _3\"></span>\u00e1rea d<span class=\"__1 _3\"></span>e Cement<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>, <span class=\"__1 _3\"></span>el impor<span class=\"__1 _3\"></span>te total <span class=\"__1 _3\"></span>de las<span class=\"__1 _3\"></span> deudas <span class=\"__1 _20\"></span>con entidades de <span class=\"__1 _20\"></span>cr\u00e9dito ascend<span class=\"ls28\">\u00eda</span> <span class=\"ls39\">a </span>139.<span class=\"__1 _3\"></span>263 </span></span>miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre<span class=\"__1 _3\"></span> de 2023<span class=\"ls14\">. </span> Este <span class=\"__1 _13\"></span>saldo <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>compon\u00edan <span class=\"__1 _13\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>subordinad<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>Cementos<span class=\"__1 _3\"></span> Portland  Valderri<span class=\"__1 _3\"></span>vas,  S.A.  por  importe<span class=\"__1 _3\"></span>  original  de<span class=\"__1 _3\"></span>  80.000  miles  de<span class=\"__1 _3\"></span>  euros.  Este  pr\u00e9stam<span class=\"__1 _3\"></span>o  fue amortizado <span class=\"__1 _2d\"></span>parcialm<span class=\"__1 _3\"></span>ente, <span class=\"__1 _2d\"></span>renovado <span class=\"__1 _13\"></span>y <span class=\"__1 _1a\"> </span>modificad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2020, <span class=\"__1 _2d\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2021, <span class=\"__1 _2d\"> </span>as\u00ed <span class=\"__1 _2d\"></span>como <span class=\"__1 _2d\"> </span>en octubre de 2022 <span class=\"__1 _3\"></span>y septiembre d<span class=\"__1 _3\"></span>e 2023. Con fecha <span class=\"__1 _3\"></span>20 de<span class=\"__1 _3\"></span> octub<span class=\"__1 _3\"></span>re de <span class=\"__1 _3\"></span>2022 se <span class=\"__1 _3\"></span>firm\u00f3 un <span class=\"__1 _3\"></span>nuevo <span class=\"__1 _3\"></span>convenio<span class=\"__1 _3\"></span> por <span class=\"__1 _3\"></span>el que s<span class=\"__1 _20\"></span>e acord\u00f3 la <span class=\"__1 _3\"></span>extensi\u00f3n d<span class=\"__1 _3\"></span>el vencimiento d<span class=\"__1 _3\"></span>el pr\u00e9sta<span class=\"__1 _3\"></span>mo <span class=\"__1 _3\"></span>al 20 de<span class=\"__1 _3\"></span> octubre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>25 y <span class=\"__1 _3\"></span>la modifi<span class=\"__1 _3\"></span>caci\u00f3n del <span class=\"__1 _3\"></span>tipo de <span class=\"__1 _3\"></span>inter\u00e9s <span class=\"__1 _3\"></span>de un <span class=\"__1 _20\"></span>tipo fijo a uno variable Eurib<span class=\"__1 _20\"></span>or 6 meses m\u00e1s un diferencial<span class=\"__1 _20\"></span> de mercado. Entre <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>ero y <span class=\"__1 _6\"></span>septiembre<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>202<span class=\"__1 _3\"></span>3 <span class=\"__1 _6\"></span>se llevaron a <span class=\"__1 _6\"></span>cabo amortizaciones por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte de 35<span class=\"__1 _6\"></span>.<span class=\"__1 _20\"></span>0<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 miles de euros.  Con fe<span class=\"__1 _3\"></span>cha <span class=\"__1 _20\"></span>21 de <span class=\"__1 _3\"></span>septiembr<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2023 <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>firm\u00f3 un <span class=\"__1 _20\"></span>nuevo c<span class=\"__1 _3\"></span>onvenio <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>el que <span class=\"__1 _20\"></span>se ampliab<span class=\"__1 _3\"></span>a el<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>importe del principal en <span class=\"__1 _3\"></span>35.000 miles de euros. En <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>\u00fa<span class=\"__1 _3\"></span>ltimo <span class=\"__1 _7\"></span>trimestre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _6\"></span>amortiza<span class=\"__1 _6\"></span>ron <span class=\"__1 _6\"></span>20.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _7\"></span>A <span class=\"__1 _7\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de 2023 el saldo viv<span class=\"__1 _3\"></span>o de este pr\u00e9sta<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>o e<span class=\"ls3e\">ra</span> de 50.4<span class=\"__1 _3\"></span><span class=\"ls9\">05<span class=\"ls0_1\"> miles de <span class=\"__1 _3\"></span>euros.  </span></span>Cementos <span class=\"__1 _1a\"> </span>Po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tland  Val<span class=\"__1 _3\"></span>derrivas, <span class=\"__1 _1a\"> </span>S.A.  ten\u00eda <span class=\"__1 _1a\"> </span>tambi\u00e9n  firmadas <span class=\"__1 _1a\"> </span>dos <span class=\"__1 _32\"> </span>operaciones <span class=\"__1 _1a\"> </span>de  financiaci<span class=\"__1 _3\"></span>\u00f3n bilateral por imp<span class=\"__1 _3\"></span>orte de 25.000 y 50.000 <span class=\"__1 _3\"></span>miles de euros, con <span class=\"__1 _3\"></span>vencimientos juni<span class=\"__1 _3\"></span>o 2026 y juli<span class=\"__1 _3\"></span>o 2024 respectivament<span class=\"__1 _3\"></span>e y devenga<span class=\"ls1a\">ba</span>n un<span class=\"__1 _3\"></span> tipo de inter\u00e9s de Eur<span class=\"__1 _3\"></span>ibor m\u00e1s un diferencial<span class=\"__1 _3\"></span> de mercad<span class=\"__1 _3\"></span>o.  En <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>a\u00f1o <span class=\"__1 _2d\"> </span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>realiz\u00f3 <span class=\"__1 _1a\"> </span>una <span class=\"__1 _32\"> </span>amortiza<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>voluntaria <span class=\"__1 _1a\"> </span>parcial <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>5.000 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>la financiaci\u00f3n de 50.<span class=\"__1 _3\"></span>000 miles de euros, y <span class=\"__1 _3\"></span>con fecha 3 de octubre d<span class=\"__1 _3\"></span>e 2023 se formali<span class=\"__1 _3\"></span>z\u00f3<span class=\"__1 _6\"></span> la extensi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> de su vencimient<span class=\"__1 _3\"></span>o a julio 202<span class=\"__1 _3\"></span>5.  A 31 de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre de 2023 el saldo vivo de estos pr\u00e9stamos es de 25.000 y 45.000 miles de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os (25.000 y 50.0<span class=\"__1 _3\"></span>00 miles de e<span class=\"__1 _3\"></span>uros a 31 de dici<span class=\"__1 _3\"></span>embre de 2022).<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">102<span class=\"ls0_1\"> </span></span>Adicionalmente,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>2022 <span class=\"__1 _7\"></span>firmar<span class=\"__1 _3\"></span>on <span class=\"__1 _7\"></span>dos <span class=\"__1 _6\"></span>l\u00edneas <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>total <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>25<span class=\"__1 _6\"></span>.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _3\"></span>cuyo <span class=\"__1 _3\"></span>plazo <span class=\"__1 _3\"></span>fue <span class=\"__1 _3\"></span>extendid<span class=\"__1 _3\"></span>o en <span class=\"__1 _20\"></span>un a\u00f1o <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>el e<span class=\"__1 _3\"></span>jercicio <span class=\"__1 _3\"></span>2023. <span class=\"__1 _3\"></span>Al <span class=\"__1 _3\"></span>31 d<span class=\"__1 _3\"></span>e dici<span class=\"__1 _3\"></span>embre <span class=\"__1 _20\"></span>de 2023 <span class=\"__1 _20\"></span>se hab\u00edan dispuesto <span class=\"ls1b\">en<span class=\"__1 _3\"></span><span class=\"ls0_1\"> 11.031 miles d<span class=\"__1 _3\"></span>e euros. </span></span>3.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Deudas con recurso limita<span class=\"__1 _20\"></span>do por financiaci\u00f3n de proyectos<span class=\"__1 _3\"></span>.</span></span><span class=\"ff9 ls0_1\"><span class=\"ff3_1\"><span class=\"ff1_1\"> </span></span></span>En las q<span class=\"__1 _3\"></span>ue se<span class=\"__1 _3\"></span> engl<span class=\"__1 _3\"></span>oban t<span class=\"__1 _3\"></span>odas aqu<span class=\"__1 _3\"></span>ellas finan<span class=\"__1 _3\"></span>ciaciones g<span class=\"__1 _20\"></span>arantizadas \u00fanicamente <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>el propio<span class=\"__1 _3\"></span> proye<span class=\"__1 _3\"></span>cto y<span class=\"__1 _3\"></span> por su capacidad de generaci\u00f3n de caja, que soportar\u00e1 la totalidad del pago del servicio de la <span class=\"__1 _6\"></span>deud<span class=\"__1 _3\"></span>a, y que, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>ning\u00fan <span class=\"__1 _6\"></span>caso, <span class=\"__1 _6\"></span>estar\u00e1 <span class=\"__1 _6\"></span>garantizado <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>matriz <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>o cualquier otra empresa<span class=\"__1 _3\"></span> del Grup<span class=\"__1 _3\"></span>o FCC. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">FCC Medio A<span class=\"__1 _3\"></span>mbiente Reino<span class=\"__1 _3\"></span> Unido.  </span></span>En <span class=\"__1 _6\"></span>2018 <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Energy <span class=\"__1 _6\"></span>Ltd, <span class=\"__1 _6\"></span>cuyos <span class=\"__1 _6\"></span>activos <span class=\"__1 _7\"></span>son <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>incineradoras <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Eastcroft <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Allington, emiti\u00f3 deuda por un importe nominal de 207.361 miles de libras. Esta deuda tiene un plazo de 20 a\u00f1os <span class=\"__1 _6\"></span>(vencimiento <span class=\"__1 _6\"></span>\u00faltimo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>1<span class=\"__1 _6\"></span>7 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2038) <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>tres <span class=\"__1 _7\"></span>tramos <span class=\"__1 _6\"></span>distintos, <span class=\"__1 _6\"></span>dos <span class=\"__1 _6\"></span>institucionales <span class=\"__1 _6\"></span>por importe nominal total inicial de <span class=\"__1 _6\"></span>145.0<span class=\"__1 _3\"></span>00 miles de libras <span class=\"__1 _6\"></span>descrit<span class=\"__1 _3\"></span>os en <span class=\"__1 _6\"></span>el apartado<span class=\"__1 _3\"></span> a) <span class=\"__1 _6\"></span>de esta misma nota, y uno comercial de 62.361 <span class=\"__1 _3\"></span>miles de libras de nominal. El tipo de inter\u00e9s del tramo comer<span class=\"__1 _3\"></span>cial es <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>tipo <span class=\"__1 _6\"></span>variable <span class=\"__1 _6\"></span>cubierto <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>permuta <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>inter\u00e9s <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>vierte <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>fijo <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>margen ascendente hasta el <span class=\"__1 _3\"></span>2,75% d<span class=\"__1 _3\"></span>urante la vida del pr<span class=\"__1 _3\"></span>oyecto.  Se <span class=\"__1 _6\"></span>han realizado <span class=\"__1 _6\"></span>amortizac<span class=\"__1 _20\"></span>io<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del tramo <span class=\"__1 _6\"></span>comercial<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>2024 por <span class=\"__1 _6\"></span>importe nom<span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>al <span class=\"__1 _6\"></span>de 2.667 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>libras. A <span class=\"__1 _6\"></span>cierre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>la deuda <span class=\"__1 _6\"></span>nominal pendiente <span class=\"__1 _6\"></span>de amortizar <span class=\"__1 _6\"></span>del tramo <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omercial es de 44.384 miles de lib<span class=\"__1 _3\"></span>ras. La financiaci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _20\"></span>FCC Energy L<span class=\"__1 _3\"></span>td al s<span class=\"__1 _3\"></span>er una<span class=\"__1 _3\"></span> finan<span class=\"__1 _3\"></span>ciaci\u00f3n de <span class=\"__1 _3\"></span>proyect<span class=\"__1 _3\"></span>o incluye <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>garant\u00edas <span class=\"__1 _3\"></span>est\u00e1ndar<span class=\"__1 _3\"></span> de este <span class=\"__1 _6\"></span>tipo de financiaciones, como son <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> pignoraci\u00f3n de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> acciones <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>compa\u00f1\u00eda y del <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>esto de sus acti<span class=\"__1 _3\"></span>vos, que incluy<span class=\"__1 _3\"></span>en las soci<span class=\"__1 _3\"></span>edades que <span class=\"__1 _3\"></span>operan las d<span class=\"__1 _3\"></span>os plantas d<span class=\"__1 _3\"></span>e inciner<span class=\"__1 _3\"></span>aci\u00f3n de residuos. Por otr<span class=\"__1 _3\"></span>a p<span class=\"__1 _3\"></span>arte, <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ctubre<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 2016 <span class=\"__1 _3\"></span>FCC (E<span class=\"__1 _3\"></span>&amp;M) <span class=\"__1 _3\"></span>Ltd, <span class=\"__1 _3\"></span>firm\u00f3 <span class=\"__1 _20\"></span>un contrat<span class=\"__1 _3\"></span>o de <span class=\"__1 _20\"></span>142 mill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _20\"></span>de libras <span class=\"__1 _20\"></span>para dise\u00f1ar, financiar, cons<span class=\"__1 _3\"></span>truir y operar el Centro de Recuperaci\u00f3n de Energ<span class=\"__1 _3\"></span>\u00eda y Recursos de Millerh<span class=\"__1 _3\"></span>ill<span class=\"__1 _3\"></span> (RERC, <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>siglas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>ingl\u00e9s), <span class=\"__1 _6\"></span>Midlothian, <span class=\"__1 _6\"></span>situado <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>afueras <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Edimburg<span class=\"__1 _3\"></span>o. <span class=\"__1 _7\"></span>La <span class=\"__1 _6\"></span>planta <span class=\"__1 _7\"></span>ten\u00eda inicialmente <span class=\"__1 _7\"></span>dos <span class=\"__1 _13\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>sindicad<span class=\"__1 _3\"></span>os, <span class=\"__1 _13\"></span>uno <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>impo<span class=\"__1 _6\"></span>rte <span class=\"__1 _7\"></span>nominal <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>75.<span class=\"ls19\">71<span class=\"__1 _6\"></span></span>3 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lib<span class=\"__1 _3\"></span>ras, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on vencimiento en <span class=\"__1 _7\"></span>agosto <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2042, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>otro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>36.9<span class=\"ls19\">00<span class=\"__1 _6\"></span></span> miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>libras <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>nominal cuyo <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _6\"></span>se produjo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>mayo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2020. <span class=\"__1 _3\"></span>Los <span class=\"__1 _20\"></span>m\u00e1rgenes <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _20\"></span>2042 <span class=\"__1 _20\"></span>van <span class=\"__1 _20\"></span>desde el <span class=\"__1 _c\"></span>3% hasta<span class=\"__1 _20\"></span> el <span class=\"__1 _13\"></span>3,5%. <span class=\"__1 _13\"></span>Se <span class=\"__1 _2d\"></span>han <span class=\"__1 _13\"></span>realizado <span class=\"__1 _13\"></span>amortizaciones <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>nominal <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>2.557 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de libras. A cierre de <span class=\"__1 _3\"></span>2024 la deuda no<span class=\"__1 _3\"></span>minal pendiente d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizar es de 62.44<span class=\"__1 _3\"></span>7 miles de libras.<span class=\"__1 _3\"></span> En <span class=\"__1 _2d\"></span>junio <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>2024, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"></span>Servicios <span class=\"__1 _13\"></span>Medio <span class=\"__1 _2d\"></span>Ambien<span class=\"__1 _3\"></span>te <span class=\"__1 _2d\"></span>complet\u00f3 <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>compra <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>negocio <span class=\"__1 _2d\"></span>de Urbaser <span class=\"__1 _1d\"> </span>en <span class=\"__1 _1d\"> </span>Reino <span class=\"__1 _37\"> </span>Unid<span class=\"__1 _3\"></span>o. <span class=\"__1 _1d\"> </span>La <span class=\"__1 _37\"> </span>adquisi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1d\"> </span>trajo <span class=\"__1 _1d\"> </span>consigo <span class=\"__1 _37\"> </span>la <span class=\"__1 _34\"> </span>financiaci\u00f3n <span class=\"__1 _34\"> </span>estructurada <span class=\"__1 _37\"> </span>d<span class=\"__1 _20\"></span>e Gloucestershire y la consoli<span class=\"__1 _3\"></span>daci\u00f3n de Mercia, de la que FCC Medio Ambiente Reino Unido ya ten\u00eda el 50% de las acci<span class=\"__1 _3\"></span>ones de la soci<span class=\"__1 _3\"></span>edad propietaria de<span class=\"__1 _3\"></span> la planta (nota 4). <span class=\"__1 _3\"></span> El <span class=\"__1 _20\"></span>proyecto <span class=\"__1 _20\"></span>Gloucestershir<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>engloba <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>construcci\u00f3n, <span class=\"__1 _20\"></span>operaci\u00f3n <span class=\"__1 _20\"></span>y <span class=\"__1 _c\"></span>mantenimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>planta <span class=\"__1 _20\"></span>EfW en el condado de Glou<span class=\"__1 _3\"></span>cestershire. En la a<span class=\"__1 _3\"></span>ctualidad esta plan<span class=\"__1 _3\"></span>ta est\u00e1 ya operati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a,<span class=\"__1 _3\"></span> y la deuda que s<span class=\"__1 _3\"></span>e ha <span class=\"__1 _20\"></span>utilizado <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>financiar <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nstrucci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _c\"></span>tiene <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>nominal <span class=\"__1 _20\"></span>vivo <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 de 147.000 <span class=\"__1 _3\"></span>miles de libras.  Se trata de una financiaci\u00f3n sindicada estructurada e<span class=\"__1 _3\"></span>n varios tramos. El tipo <span class=\"__1 _6\"></span>de inter\u00e9s<span class=\"__1 _3\"></span> variable de esta financiaci\u00f3n<span class=\"__1 _3\"></span> est\u00e1 cubierto c<span class=\"__1 _3\"></span>on una per<span class=\"__1 _3\"></span>muta de in<span class=\"__1 _3\"></span>ter\u00e9s que l<span class=\"__1 _3\"></span>o convierte<span class=\"__1 _3\"></span> en fijo m\u00e1s un<span class=\"__1 _3\"></span> margen<span class=\"__1 _20\"></span> que va desde un <span class=\"__1 _3\"></span>2,4% hasta un 4,0%. (nota <span class=\"__1 _3\"></span>23).<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">103<span class=\"ls0_1\"> </span></span>Esta <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>tiene <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>plazo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>22 <span class=\"__1 _7\"></span>a\u00f1os, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _6\"></span>final <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>marzo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2042. <span class=\"__1 _6\"></span>Se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>realizado amortizaciones duran<span class=\"__1 _3\"></span>te 2024 por i<span class=\"__1 _3\"></span>mporte no<span class=\"__1 _3\"></span>minal de 4.300 mile<span class=\"__1 _3\"></span>s de libras. El p<span class=\"__1 _3\"></span>royecto d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Mercia in<span class=\"__1 _3\"></span>cluye <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>construcci\u00f3n <span class=\"__1 _20\"></span>y operac<span class=\"__1 _3\"></span>i\u00f3n d<span class=\"__1 _3\"></span>e m\u00e1s <span class=\"__1 _20\"></span>de 25 <span class=\"__1 _3\"></span>instala<span class=\"__1 _3\"></span>ciones, <span class=\"__1 _3\"></span>entre la<span class=\"__1 _3\"></span>s q<span class=\"__1 _3\"></span>ue destacan una plan<span class=\"__1 _3\"></span>ta EfW, u<span class=\"__1 _20\"></span>na planta separadora de <span class=\"__1 _3\"></span>materiales, cua<span class=\"__1 _20\"></span>tro estaciones de transfe<span class=\"__1 _3\"></span>rencia<span class=\"__1 _3\"></span> y 1<span class=\"__1 _3\"></span>7 puntos<span class=\"__1 _3\"></span> li<span class=\"__1 _3\"></span>mpios. <span class=\"__1 _3\"></span>La d<span class=\"__1 _3\"></span>euda <span class=\"__1 _20\"></span>tiene dos <span class=\"__1 _20\"></span>tramos, a<span class=\"__1 _3\"></span>mbos con <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _3\"></span>final <span class=\"__1 _3\"></span>en 20<span class=\"__1 _3\"></span>29 <span class=\"__1 _3\"></span>y c<span class=\"__1 _3\"></span>on un <span class=\"__1 _20\"></span>tipo fijo de 6,31%.<span class=\"__1 _3\"></span> A cierre de 2024 la <span class=\"__1 _6\"></span>deud<span class=\"__1 _3\"></span>a nominal pendiente<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>amo<span class=\"__1 _3\"></span>rtizar es de 115.630 miles de libras y durante el 2024 se han realiz<span class=\"__1 _3\"></span>ado amortizacion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or importe nominal de 5.<span class=\"__1 _3\"></span>847 miles de l<span class=\"__1 _20\"></span>ibras.<span class=\"__1 _6\"></span> Como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _7\"></span>anterior, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>dici<span class=\"__1 _20\"></span>embre <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>contab<span class=\"__1 _3\"></span>le <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>eudas <span class=\"__1 _13\"></span>con<span class=\"__1 _20\"></span> entidades <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>cr\u00e9dito <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>FCC <span class=\"__1 _1a\"> </span>Medio <span class=\"__1 _2d\"> </span>Ambiente <span class=\"__1 _1a\"> </span>Rein<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>Unido, <span class=\"__1 _1a\"> </span>S.L.U, <span class=\"__1 _1a\"> </span>corresp<span class=\"__1 _3\"></span>onden <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>UBB <span class=\"__1 _1a\"> </span>Waste (Gloucester) <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>td. <span class=\"__1 _20\"></span>178.552 miles<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> euros,<span class=\"__1 _3\"></span> Mercia<span class=\"__1 _3\"></span> Was<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>Management, Ltd.<span class=\"__1 _20\"></span> 139.452 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> euros,<span class=\"__1 _3\"></span> FCC <span class=\"__1 _1a\"> </span>Energy <span class=\"__1 _2d\"> </span>Ltd. <span class=\"__1 _1a\"> </span>52.107 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>(52.679 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>31<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>2023) <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _2d\"> </span>E&amp;M (Edimburgo), <span class=\"__1 _13\"></span>participada <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"> </span>Environment <span class=\"__1 _13\"></span>Developments <span class=\"__1 _2d\"></span>Ltd., <span class=\"__1 _13\"></span> <span class=\"__1 _2d\"></span>74.516 <span class=\"__1 _2d\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(73.944 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023); <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>rec<span class=\"__1 _20\"></span>urso<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>limitad<span class=\"__1 _20\"></span>o <span class=\"__1 _2d\"></span>por financiaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>proye<span class=\"__1 _3\"></span>cto, <span class=\"__1 _6\"></span>h<span class=\"__1 _3\"></span>asta <span class=\"__1 _6\"></span>el importe <span class=\"__1 _6\"></span>total <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontable <span class=\"__1 _6\"></span>de 481.983 m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _6\"></span>corr<span class=\"__1 _3\"></span>esponde a deuda de otras soci<span class=\"__1 _3\"></span>edades que integran<span class=\"__1 _3\"></span> el Grupo FC<span class=\"__1 _3\"></span>C en Reino Unid<span class=\"__1 _3\"></span>o.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">La <span class=\"__1 _20\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Aquajerez, <span class=\"__1 _20\"></span>S.L. <span class=\"__1 _20\"></span>se firm\u00f3 <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>2016 <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>ascend\u00eda <span class=\"__1 _20\"></span>a un <span class=\"__1 _c\"></span>importe n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _c\"></span>de <span class=\"ls9\">40</span>.0<span class=\"__1 _3\"></span>00 <span class=\"__1 _20\"></span>miles </span></span>de <span class=\"__1 _3\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>plazo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>15 a<span class=\"__1 _3\"></span>\u00f1os <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>amortizacione<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span>mestrales <span class=\"__1 _20\"></span>desde <span class=\"__1 _20\"></span>enero <span class=\"__1 _20\"></span>2017. <span class=\"__1 _20\"></span>D<span class=\"__1 _6\"></span>uran<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>2019 FCC Aqualia, <span class=\"__1 _6\"></span>S.A. que ya <span class=\"__1 _6\"></span>os<span class=\"__1 _3\"></span>tentaba el 5<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>% <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>esta<span class=\"__1 _3\"></span> sociedad, adquiri\u00f3 <span class=\"__1 _6\"></span>el 49% restante y <span class=\"__1 _6\"></span>procedi\u00f3<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> la ampliaci\u00f3n del cr\u00e9di<span class=\"__1 _3\"></span>to inicial ha<span class=\"__1 _3\"></span>sta un importe no<span class=\"__1 _3\"></span>minal de <span class=\"ls19\">65</span>.000 miles de <span class=\"__1 _3\"></span>euros.  A <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>contable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>esta <span class=\"__1 _7\"></span>deuda <span class=\"__1 _7\"></span>asciende <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>39.989 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros (4<span class=\"ls0_1\">4.742 miles en <span class=\"__1 _3\"></span>2023<span class=\"ls17\">).</span> </span>\u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Sociedad <span class=\"__1 _13\"></span>Concesionaria <span class=\"__1 _2d\"></span>Tranv\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>Murcia, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _1a\"> </span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"> </span>durante <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>ejerci<span class=\"__1 _3\"></span>cio <span class=\"__1 _2d\"></span>2022 <span class=\"__1 _2d\"></span>pas\u00f3 <span class=\"__1 _2d\"> </span>a </span></span>ostentar el <span class=\"__1 _3\"></span>control d<span class=\"__1 _3\"></span>e esta <span class=\"__1 _3\"></span>sociedad, inc<span class=\"__1 _3\"></span>orporando un impor<span class=\"__1 _3\"></span>te contable <span class=\"__1 _3\"></span>de 104.8<span class=\"__1 _3\"></span>98 miles de <span class=\"__1 _3\"></span>euros<span class=\"__1 _20\"></span> de deuda con entidade<span class=\"__1 _3\"></span>s de cr\u00e9dit<span class=\"__1 _3\"></span>o a 31 de diciembr<span class=\"__1 _3\"></span>e de 2022. Esta <span class=\"__1 _2c\"> </span>financiaci\u00f3n  corresponde  a <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>cr\u00e9dito <span class=\"__1 _2c\"> </span>sindicado <span class=\"__1 _2c\"> </span>estructurado  en <span class=\"__1 _2c\"> </span>febrero <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>2018,  con amortizaciones<span class=\"__1 _3\"></span> semestrales y vencimiento<span class=\"__1 _3\"></span> final 30 de junio de 2037. A 31 de diciembre de 2023 el<span class=\"__1 _3\"></span> importe contabl<span class=\"__1 _3\"></span>e de esta deuda ascend\u00eda a<span class=\"__1 _3\"></span> 101.677 <span class=\"__1 _3\"></span>miles de euros. Durante <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>amortiza <span class=\"__1 _6\"></span>anticipadament<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>fondos propios. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ffc\">Dentro <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>\u201cResto <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Deudas <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _2d\"> </span>recurso <span class=\"__1 _1a\"> </span>limitado <span class=\"__1 _2d\"></span>por <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>proye<span class=\"__1 _3\"></span>ctos\u201d <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>incluyen </span></span>sociedades <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>proyecto <span class=\"__1 _20\"></span>de las<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>\u00e1reas d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Agua, <span class=\"__1 _20\"></span>destaca Aq<span class=\"__1 _3\"></span>uos <span class=\"__1 _20\"></span>El <span class=\"__1 _3\"></span>Realito, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>C.V.<span class=\"__1 _3\"></span> con <span class=\"__1 _38\"> </span>saldo <span class=\"__1 _38\"> </span>contable <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>31.007 <span class=\"__1 _38\"> </span>miles <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>euros; <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>Medioambientales, <span class=\"__1 _14\"> </span>Gipuzkoa Ingurumena Bi, S.A. c<span class=\"__1 _3\"></span>on saldo contable d<span class=\"__1 _3\"></span>e 19.868 mile<span class=\"__1 _3\"></span>s de euros. A <span class=\"__1 _6\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>producid<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>incumpli<span class=\"__1 _3\"></span>mientos de <span class=\"__1 _6\"></span>ratios financieros <span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>ociados a <span class=\"__1 _6\"></span>las deudas <span class=\"__1 _20\"></span>por finan<span class=\"__1 _3\"></span>ciaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>proyecto, <span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mando <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>tampoco <span class=\"__1 _20\"></span>se in<span class=\"__1 _3\"></span>cumplir\u00e1n <span class=\"__1 _20\"></span>durante <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>2025. Las <span class=\"__1 _20\"></span>garant\u00edas <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>orgadas <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>estos <span class=\"__1 _3\"></span>pr\u00e9stamos <span class=\"__1 _c\"></span>son <span class=\"__1 _20\"></span>reales <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>basan <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>financiados <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>repagan la  deuda  con  los  propios  flujos,  sin  que  existan  garant\u00edas  ad<span class=\"__1 _3\"></span>icionales  otorgad<span class=\"__1 _3\"></span>as  por  la  Sociedad Dominante <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>pignoraci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>acciones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>veh\u00edculo <span class=\"__1 _20\"></span>propietarias <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>citados <span class=\"__1 _c\"></span>activos financieros que pu<span class=\"__1 _3\"></span>edan haberse c<span class=\"__1 _3\"></span>oncedido en su cas<span class=\"__1 _3\"></span>o.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">104<span class=\"ls0_1\"> </span></span>El detall<span class=\"__1 _3\"></span>e de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>deudas <span class=\"__1 _3\"></span>con entidad<span class=\"__1 _3\"></span>es de<span class=\"__1 _3\"></span> cr\u00e9di<span class=\"__1 _3\"></span>to por<span class=\"__1 _3\"></span> di<span class=\"__1 _3\"></span>visa e <span class=\"__1 _3\"></span>importes<span class=\"__1 _3\"></span> dispues<span class=\"__1 _3\"></span>tos <span class=\"__1 _3\"></span>a 31 d<span class=\"__1 _20\"></span>e diciembre d<span class=\"__1 _3\"></span>e 2024 y 2023 es el sigu<span class=\"__1 _3\"></span>iente: Euros D\u00f3lares USA Libras esterlinas Resto Total 2024<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos 10 <span class=\"ls0_1\"> </span>- - - 10 <span class=\"ls0_1\"> </span>Deuda sin recurso a la dominante 1.413.628  93.306  - 3.974  1.510.908  Deudas con recurso  limitado por  financiaci\u00f3n de proyectos 68.791  - 481.983  35.078  585.852  1.482.429 <span class=\"ls0_1\"> </span>93.306 <span class=\"ls0_1\"> </span>481.983 <span class=\"ls0_1\"> </span>39.052 <span class=\"ls0_1\"> </span>2.096.770 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos 73 <span class=\"ls0_1\"> </span>- - - 73 <span class=\"ls0_1\"> </span>Deuda sin recurso a la dominante 2.150.117  154.629  - 11.985  2.316.731  Deudas con recurso  limitado por  financiaci\u00f3n de proyectos 177.388  - 167.089  48.648  393.125  2.327.578 <span class=\"ls0_1\"> </span>154.629 <span class=\"ls0_1\"> </span>167.089 <span class=\"ls0_1\"> </span>60.633 <span class=\"ls0_1\"> </span>2.709.929 <span class=\"ls0_1\"> </span>Los <span class=\"__1 _7\"></span>cr\u00e9ditos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>d\u00f3lares <span class=\"__1 _7\"></span>USA <span class=\"__1 _7\"></span>financian <span class=\"__1 _13\"></span>pr<span class=\"__1 _3\"></span>incipalmente <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>segmento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Ser<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ici<span class=\"__1 _3\"></span>os Medioambientales <span class=\"__1 _38\"> </span>en <span class=\"__1 _18\"> </span>Estados <span class=\"__1 _38\"> </span>Unidos; <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>contratados <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>libras <span class=\"__1 _18\"> </span>esterlinas <span class=\"__1 _38\"> </span>corresponden <span class=\"__1 _38\"> </span>a <span class=\"__1 _18\"> </span>las financiaciones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Medi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>Ambiente <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unido; y <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Rest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>monedas <span class=\"__1 _6\"></span>destaca <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> 2024 la <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciaci\u00f3n de Aquos El <span class=\"__1 _6\"></span>Realito, S.A. de C.V. <span class=\"__1 _6\"></span>en pesos mexicanos por importe <span class=\"__1 _6\"></span>de 31.007 miles y <span class=\"ls0_1\">Qatarat Saquia <span class=\"__1 _3\"></span>Desalinati<span class=\"__1 _3\"></span>on en riyales saud\u00edes p<span class=\"__1 _3\"></span>or importe de<span class=\"__1 _3\"></span> 4.071 miles de e<span class=\"__1 _3\"></span>uros<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span></span><span class=\"ls0_1\"><span class=\"ls14\"> </span> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3e\"> </span><span class=\"ff3_1\">Otros pasivos<span class=\"__1 _3\"></span> financieros <span class=\"__1 _3\"></span>no corrientes </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>No corrientes Deuda por arrendamiento (nota 10) 382.031  358.372  Deudas financieras terceros ajenos al grupo 54.179  100.328  Pasivos por derivados financieros (nota 23) 1.418  1.700  Fianzas y dep\u00f3sitos recibidos 52.979  71.918  Otros conceptos 33.774  40.114  524.381 <span class=\"ls0_1\"> </span>572.432 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>\u201dPasivos <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>activos <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _7\"></span>mantenidos para la venta\u201d 43.443 miles de euros que aportaban<span class=\"__1 _3\"></span> a 31 de m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yo de 2024 los segmentos de <span class=\"__1 _6\"></span><span class=\"ff1_1\">actividad<span class=\"__1 _20\"></span> </span>de Cemento e Inm<span class=\"__1 _3\"></span>obiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de balance \u201cO<span class=\"__1 _3\"></span>tros pasivos fin<span class=\"__1 _3\"></span>ancieros no c<span class=\"__1 _3\"></span>orrientes\u201d (nota <span class=\"__1 _3\"></span>5).<span class=\"ff1_1\"> </span>El <span class=\"__1 _14\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>\u201cDeudas <span class=\"__1 _14\"> </span>financieras <span class=\"__1 _2c\"> </span>terceros <span class=\"__1 _2c\"> </span>ajenos <span class=\"__1 _14\"> </span>al <span class=\"__1 _2c\"> </span>grupo\u201d <span class=\"__1 _38\"> </span><span class=\"ff1_1\">incluye <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>put <span class=\"__1 _14\"> </span>sobre <span class=\"__1 _2c\"> </span>la <span class=\"__1 _14\"> </span>participaci\u00f3n </span>minoritaria <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _c\"></span>sociedad <span class=\"__1 _20\"></span>Municipal <span class=\"__1 _c\"></span>District <span class=\"__1 _3\"></span>Servic<span class=\"__1 _3\"></span>es, <span class=\"__1 _c\"></span>Llc., ad<span class=\"__1 _3\"></span>quirida<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe de 3<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>446 miles <span class=\"__1 _6\"></span>de euros a 3<span class=\"__1 _6\"></span>1 de diciembre de <span class=\"__1 _6\"></span>2024 (2.443 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> euros <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>diciembre de 2023<span class=\"__1 _6\"></span>)<span class=\"__1 _3\"></span> (notas 4 <span class=\"__1 _20\"></span>y 18). A<span class=\"__1 _3\"></span> 31 <span class=\"__1 _3\"></span>de d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2023 inclu<span class=\"__1 _3\"></span>\u00eda ad<span class=\"__1 _3\"></span>em\u00e1s el<span class=\"__1 _3\"></span> put <span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>br<span class=\"__1 _3\"></span>e la<span class=\"__1 _3\"></span> participac<span class=\"__1 _3\"></span>i<span class=\"ls31\">\u00f3n</span> <span class=\"__1 _3\"></span>minoritaria <span class=\"__1 _20\"></span>en el Grupo <span class=\"__1 _6\"></span>GGU <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>54.<span class=\"__1 _6\"></span>333<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>este <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>reclasificado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>Otros pasivos financier<span class=\"__1 _3\"></span>os corrientes.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">105<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _2c\"> </span>\u201cPasivos  por <span class=\"__1 _14\"> </span>derivad<span class=\"__1 _3\"></span>os  financieros\u201d, <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>incluyen  principalmente <span class=\"__1 _2c\"> </span>los  derivados <span class=\"__1 _2c\"> </span>financieros <span class=\"__1 _2c\"> </span>de cobertura de riesgos,<span class=\"__1 _3\"></span> fundamentalm<span class=\"__1 _3\"></span>ente permutas d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span>s de inter\u00e9s (nota 23<span class=\"ls16\">).</span> d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Otros pasivos financiero<span class=\"__1 _3\"></span>s corrientes </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Corrientes Deuda por arrendamiento (nota 10) 86.800  76.478  Dividendo activo a pagar 595 <span class=\"ls0_1\"> </span>29.758  Deudas financieras terceros ajenos al grupo 76.512  15.030  Proveedores de inmovilizado y efectos  a pagar 56.636  168.968  Deudas con empresas asociadas y negocios conjuntos 4.413  6.052  Pasivos por derivados financieros (nota 23) 162 <span class=\"ls0_1\"> </span>19 <span class=\"ls0_1\"> </span>Fianzas y dep\u00f3sitos recibidos 57.756  57.540  Otros conceptos 11.712  499 <span class=\"ls0_1\"> </span>294.586 <span class=\"ls0_1\"> </span>354.344<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _13\"></span><span class=\"ffc\">reclasificad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>\u201dPasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>rrient<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>mantenidos </span>para la venta\u201d 15.510 miles de euros que aportaban<span class=\"__1 _3\"></span> a 31 de m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yo de 2024 los segmentos de actividad<span class=\"__1 _20\"></span> de Cemento e Inm<span class=\"__1 _3\"></span>obiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de balance \u201cO<span class=\"__1 _3\"></span>tros pasivos fin<span class=\"__1 _3\"></span>ancieros corri<span class=\"__1 _3\"></span>entes\u201d (nota 5).<span class=\"ff1_1\"> </span>El <span class=\"__1 _14\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>\u201cDeudas <span class=\"__1 _14\"> </span>financieras <span class=\"__1 _2c\"> </span>terceros <span class=\"__1 _2c\"> </span>ajenos <span class=\"__1 _14\"> </span>al <span class=\"__1 _2c\"> </span>grupo\u201d <span class=\"__1 _38\"> </span><span class=\"ff1_1\">incluye <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>put <span class=\"__1 _14\"> </span>sobre <span class=\"__1 _2c\"> </span>la <span class=\"__1 _14\"> </span>participaci<span class=\"ls31\">\u00f3n</span> </span>minoritaria en el Grup<span class=\"__1 _20\"></span>o GGU por importe de 59.625 m<span class=\"__1 _3\"></span>iles de euros a 31 de<span class=\"__1 _3\"></span> diciembre d<span class=\"__1 _3\"></span>e 2024. Dentro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _6\"></span>ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _6\"></span>\u201cPro<span class=\"__1 _3\"></span>veedores <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>movilizado y <span class=\"__1 _6\"></span>efectos <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pagar<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclu\u00eda en <span class=\"__1 _6\"></span>el ejercicio <span class=\"__1 _6\"></span>2023<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> importe <span class=\"__1 _6\"></span>pendiente <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>pago <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>adquisici\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _6\"></span>propietarios <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _13\"></span>Municip<span class=\"__1 _3\"></span>al District <span class=\"__1 _6\"></span>Ser<span class=\"__1 _3\"></span>vices, Llc. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte de <span class=\"__1 _6\"></span>81.433 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>ha desembolsado el <span class=\"__1 _6\"></span>2 <span class=\"__1 _6\"></span>de enero <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024 (nota 4). El <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>\u201cFianzas <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>dep\u00f3sitos <span class=\"__1 _7\"></span>recibidos\u201d <span class=\"__1 _6\"></span>incluye <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>anticipo <span class=\"__1 _7\"></span>recibido <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>venta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la participaci\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Concesionaria <span class=\"__1 _6\"></span>T\u00fanel <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Coatzac<span class=\"__1 _3\"></span>oalcos, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>48.396 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>ambos <span class=\"__1 _1a\"> </span>ejerci<span class=\"__1 _3\"></span>cios, <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>una <span class=\"__1 _32\"> </span>entidad <span class=\"__1 _1a\"> </span>vincu<span class=\"__1 _3\"></span>lada <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>accionista <span class=\"__1 _1a\"> </span>mayoritario <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>Sociedad Dominante. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>venta <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _6\"></span>sujeta <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>condiciones <span class=\"__1 _6\"></span>suspensivas, <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>satisfechas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>formulaci\u00f3n de las presentes cuenta<span class=\"__1 _20\"></span>s anuales consolidadas (nota <span class=\"__1 _3\"></span>31 d). e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Calendario previsto de venci<span class=\"__1 _3\"></span>mientos<span class=\"ff10\"> </span></span></span>El <span class=\"__1 _6\"></span>calendario <span class=\"__1 _6\"></span>previsto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>vencimientos <span class=\"__1 _6\"></span>contractuales, <span class=\"__1 _6\"></span>incluyendo <span class=\"__1 _6\"></span>tanto <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>pago <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>principal <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>el de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>intereses, <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>deudas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>entidades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>cr\u00e9d<span class=\"__1 _3\"></span>ito <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>otros <span class=\"__1 _2d\"></span>pasivos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes, excluidos los deriv<span class=\"__1 _3\"></span>ados, para el ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>2024 es el siguiente: 2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030<span class=\"ls0_1\"> <span class=\"ls48\">y </span></span>siguientes Total 2024<span class=\"ls0_1\"> </span>Obligacione<span class=\"__1 _3\"></span>s y otros valo<span class=\"__1 _3\"></span>res negociables 615.060  748.766  88.890  944.166  745.610  3.142.492  Deudas con <span class=\"__1 _3\"></span>entidades de cr\u00e9<span class=\"__1 _3\"></span>dito no corri<span class=\"__1 _3\"></span>entes 1.283.236  262.383  59.163  178.882  381.540  2.165.204  Otros pa<span class=\"__1 _3\"></span>sivos financieros 105.890  58.878  55.061  42.709  333.995  596.533  2.004.186 <span class=\"ls0_1\"> </span>1.070.027 <span class=\"ls0_1\"> </span>203.114 <span class=\"ls0_1\"> </span>1.165.757 <span class=\"ls0_1\"> </span>1.461.145 <span class=\"ls0_1\"> </span>5.904.229<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">106<span class=\"ls0_1\"> </span></span>f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _56\"> </span><span class=\"ff3_1\">Variaciones de pas<span class=\"__1 _3\"></span>ivos fina<span class=\"__1 _3\"></span>ncieros que impa<span class=\"__1 _3\"></span>ctan en l<span class=\"__1 _3\"></span>os flujos de efectivo de fin<span class=\"__1 _3\"></span>anciaci\u00f3n </span></span>A <span class=\"__1 _7\"></span>continuaci\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>muestra <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>detalle <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _6\"></span>movimientos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _7\"></span>y corrientes <span class=\"__1 _2d\"> </span>distinguiendo <span class=\"__1 _2d\"> </span>aquellos <span class=\"__1 _1a\"> </span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>han<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>impa<span class=\"__1 _3\"></span>ctado <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>flujos <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>efecti<span class=\"__1 _3\"></span>vo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>financiaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>del Estado de Flujos de <span class=\"__1 _3\"></span>Efectivo, del rest<span class=\"__1 _3\"></span>o de variacion<span class=\"__1 _3\"></span>es:   <span class=\"ls0_1\">Sin impacto en fl<span class=\"__1 _3\"></span>ujos de caja </span>Saldo a  1 enero 2024<span class=\"ls0_1\"> </span>Flujos de efectivo actividades financiaci\u00f3n Diferencias por tipo de cambio y diferencias de conversi\u00f3n Variaci\u00f3n  de valor razonable Reclasif. a pasi<span class=\"__1 _3\"></span>vos vinculados con activos no ctes. mantenidos para <span class=\"__1 _3\"></span>la venta (nota 5)<span class=\"__1 _3\"></span> Var. del per\u00edmetro y cambios m\u00e9todo de consolidaci<span class=\"__1 _3\"></span>\u00f3n Otros movimientos Saldo a 31 diciembre 2024<span class=\"ls0_1\"> </span>No corrientes 4.817.034  830.126 <span class=\"ls0_1\"> </span>31.744 <span class=\"ls0_1\"> </span>(2.463)<span class=\"ls0_1\"> </span>(413.337) 350.038 <span class=\"ls0_1\"> </span>(388.559) 5.224.583  Obligacione<span class=\"__1 _3\"></span>s y otros valores <span class=\"__1 _3\"></span>negociables 1.860.879  852.879  14.621   -   <span class=\"ls0_1\">- </span>(7.238) 2.721.141  Deudas con <span class=\"__1 _3\"></span>entidades de cr\u00e9dit<span class=\"__1 _3\"></span>o 2.383.723  82.487  13.756   - (369.894) 311.643  (442.654) 1.979.061  Otros pa<span class=\"__1 _3\"></span>sivos financieros 572.432  (105.240) 3.367  (2.463) (43.443) 38.395  61.333  524.381  Corrientes 926.771 <span class=\"ls0_1\"> </span>(524.923) 2.650 <span class=\"ls0_1\"> </span>143 <span class=\"ls0_1\"> </span>(501.337) 29.018 <span class=\"ls0_1\"> </span>594.550 <span class=\"ls0_1\"> </span>526.872 <span class=\"ls0_1\"> </span>Obligacione<span class=\"__1 _3\"></span>s y otros valores <span class=\"__1 _3\"></span>negociables 246.221  (224.075) 561 <span class=\"ls0_1\"> </span> - -   <span class=\"ls0_1\">- </span>91.870  114.577  Deudas con <span class=\"__1 _3\"></span>entidades de cr\u00e9dit<span class=\"__1 _3\"></span>o 326.206  (320.408) (868)  - (485.827) 10.927  587.679  117.709  Otros pa<span class=\"__1 _3\"></span>sivos financieros 354.344  19.560  2.957  143 <span class=\"ls0_1\"> </span>(15.510) 18.091  (84.999) 294.586    <span class=\"ls0_1\">Sin impacto en fl<span class=\"__1 _3\"></span>ujos de caja </span>Saldo a  1 enero 2023 Flujos de efectivo actividades financiaci\u00f3n Diferencias por tipo de cambio <span class=\"ls2\">y </span>diferencias de conversi\u00f3n Variaci\u00f3n  de valor razonable Var. del per\u00edmetro y cambios m\u00e9todo de consolidaci<span class=\"__1 _3\"></span>\u00f3n Otros movimientos Saldo a 31 diciembre 2023<span class=\"ls0_1\"> </span>No corrientes 4.271.282  607.447 <span class=\"ls0_1\"> </span>2.905 <span class=\"ls0_1\"> </span>310 <span class=\"ls0_1\"> </span>(2.560)<span class=\"ls0_1\"> </span>(62.350) 4.817.034  Obligacione<span class=\"__1 _3\"></span>s y otros valores <span class=\"__1 _3\"></span>negociables 1.267.584  597.709  2.453   -   <span class=\"ls0_1\">- </span>(6.867) 1.860.879  Deudas con <span class=\"__1 _3\"></span>entidades de<span class=\"__1 _3\"></span> cr\u00e9dit<span class=\"__1 _3\"></span>o 2.471.818  8.373  4.939   -   <span class=\"ls0_1\">- </span>(101.407) 2.383.723  Otros pa<span class=\"__1 _3\"></span>sivos financieros 531.880  1.365  (4.487) 310 <span class=\"ls0_1\"> </span>(2.560) 45.924  572.432  Corrientes 1.333.125  (891.644) 7.638 <span class=\"ls0_1\"> </span>4 <span class=\"ls0_1\"> </span>(380)<span class=\"ls0_1\"> </span>478.028 <span class=\"ls0_1\"> </span>926.771 <span class=\"ls0_1\"> </span>Obligacione<span class=\"__1 _3\"></span>s y otros valores <span class=\"__1 _3\"></span>negociables 773.163  (584.513) 133 <span class=\"ls0_1\"> </span> -   <span class=\"ls0_1\">- </span>57.438  246.221  Deudas con <span class=\"__1 _3\"></span>entidades de cr\u00e9dit<span class=\"__1 _3\"></span>o 306.531  (216.689) 792 <span class=\"ls0_1\"> </span> -   <span class=\"ls0_1\">- </span>235.572  326.206  Otros pa<span class=\"__1 _3\"></span>sivos financieros 253.431  (90.442) 6.713  4 <span class=\"ls0_1\"> </span>(380) 185.018  354.344  La <span class=\"__1 _13\"></span>columna <span class=\"__1 _13\"></span>otr<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>movimientos <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>ecoge <span class=\"__1 _13\"></span>principalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _13\"></span>traspas<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>corri<span class=\"__1 _3\"></span>ente <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orriente, <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> intereses <span class=\"__1 _20\"></span>devengados <span class=\"__1 _c\"></span>y el<span class=\"__1 _20\"></span> i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _c\"></span>a l<span class=\"__1 _20\"></span>a d<span class=\"__1 _3\"></span>euda <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>nuevos <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>tratos d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>arrendamient<span class=\"__1 _3\"></span>o (nota 10.a).<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">107<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuadro <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>bajo <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>concepto <span class=\"__1 _13\"></span>\u201dReclas. <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _13\"></span>vinculados <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>activos <span class=\"__1 _7\"></span>no<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>ct<span class=\"__1 _3\"></span>es. mantenidos <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>venta\u201d <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>recogen <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>importes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>aportaban<span class=\"__1 _20\"></span> a <span class=\"__1 _c\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>mayo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>segmentos de <span class=\"__1 _3\"></span>actividad <span class=\"__1 _20\"></span>de C<span class=\"__1 _3\"></span>ementos <span class=\"__1 _20\"></span>e <span class=\"__1 _3\"></span>Inmobiliaria <span class=\"__1 _20\"></span>a l<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>ep\u00edgrafes<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>d<span class=\"ffc\">e <span class=\"__1 _3\"></span>balance <span class=\"__1 _20\"></span>incluidos en <span class=\"__1 _c\"></span>\u201cPasivos fin<span class=\"__1 _3\"></span>ancieros <span class=\"__1 _20\"></span>no </span>corrientes\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _3\"></span>Pasivos <span class=\"__1 _13\"></span>fina<span class=\"__1 _3\"></span>ncieros <span class=\"__1 _13\"></span>corriente<span class=\"__1 _3\"></span>s\u201d <span class=\"__1 _13\"></span>(nota <span class=\"__1 _7\"></span>5). <span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Los <span class=\"__1 _13\"></span>movimient<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>aportados <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>citados segmentos hasta <span class=\"__1 _6\"></span>el 31 <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e mayo <span class=\"__1 _6\"></span>se recogen <span class=\"__1 _6\"></span>en el resto <span class=\"__1 _6\"></span>de conceptos <span class=\"__1 _6\"></span>de este cuadro <span class=\"__1 _6\"></span>en funci\u00f3n <span class=\"__1 _6\"></span>de su naturaleza. <span class=\"__1 _13\"></span><span class=\"ffc\">Como <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>lo <span class=\"__1 _13\"></span>anterior, <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>columna <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>Flu<span class=\"__1 _3\"></span>jos <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>efectivo </span>actividades <span class=\"__1 _6\"></span>financiaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n\u201d<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>incluir <span class=\"__1 _6\"></span>\u00fanica<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los m<span class=\"__1 _6\"></span>ovimi<span class=\"__1 _3\"></span>entos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>C<span class=\"__1 _3\"></span>ementos <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _6\"></span>hasta <span class=\"__1 _6\"></span>el<span class=\"__1 _20\"></span> 31  de <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>ay<span class=\"__1 _3\"></span>o  de <span class=\"__1 _32\"> </span>2024, <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>oment<span class=\"__1 _3\"></span>o  en <span class=\"__1 _32\"> </span>el  q<span class=\"__1 _3\"></span>ue  los  p<span class=\"__1 _3\"></span>asivos  fin<span class=\"__1 _3\"></span>ancieros  n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>  c<span class=\"__1 _3\"></span>or<span class=\"__1 _6\"></span>ri<span class=\"__1 _3\"></span>entes  y <span class=\"__1 _32\"> </span>corrien<span class=\"__1 _3\"></span>tes  s<span class=\"__1 _3\"></span>e traspasaron <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>pasivos mantenidos <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>venta, <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>coincid<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ep\u00edgrafe \u201c<span class=\"__1 _6\"></span>T<span class=\"__1 _3\"></span>otal <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efecti<span class=\"__1 _3\"></span>vo de <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>financiaci\u00f3n\u201d <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo <span class=\"__1 _6\"></span>consolidado <span class=\"__1 _6\"></span>adjunto <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercicio 2024, <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>recoge <span class=\"__1 _2f\"> </span>los <span class=\"__1 _2e\"> </span>flujos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>financiaci\u00f3n <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>citadas <span class=\"__1 _2e\"> </span>actividade<span class=\"__1 _3\"></span>s <span class=\"__1 _2f\"> </span>hasta <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>fecha <span class=\"__1 _2e\"> </span>de perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Inmoce<span class=\"__1 _3\"></span>mento <span class=\"__1 _6\"></span>(nota 2). Asimismo  en <span class=\"__1 _1a\"> </span>el  ejercicio  20<span class=\"__1 _3\"></span>24  bajo  el <span class=\"__1 _32\"> </span>conc<span class=\"__1 _3\"></span>epto  \"Vari<span class=\"__1 _3\"></span>aci\u00f3n  del <span class=\"__1 _32\"> </span>per\u00edmet<span class=\"__1 _3\"></span>ro  y <span class=\"__1 _32\"> </span>cambios <span class=\"__1 _32\"> </span>m\u00e9todo  de<span class=\"__1 _20\"></span> consolidaci\u00f3n\" destaca<span class=\"ls1a\">n <span class=\"__1 _6\"></span></span>37<span class=\"__1 _3\"></span>8.037 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>ap<span class=\"__1 _3\"></span>ortados por <span class=\"__1 _6\"></span>el negocio de <span class=\"__1 _6\"></span>la filial de <span class=\"__1 _6\"></span>Urbaser en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> Reino <span class=\"__1 _13\"></span>Unido<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tras <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>adqu<span class=\"__1 _3\"></span>isici\u00f3n <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Servicios <span class=\"__1 _13\"></span>Medi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>A<span class=\"__1 _3\"></span>mbientales. <span class=\"__1 _13\"></span>Este <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _13\"></span>inclu<span class=\"__1 _3\"></span>ye <span class=\"__1 _13\"></span>lo aportado <span class=\"__1 _6\"></span>por las <span class=\"__1 _6\"></span>sociedades Beacon <span class=\"__1 _6\"></span>Waste <span class=\"__1 _6\"></span>Li<span class=\"__1 _3\"></span>mited, Mercia <span class=\"__1 _6\"></span>Waste <span class=\"__1 _6\"></span>Manag<span class=\"__1 _3\"></span>ement Ltd. <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Severn Waste Limited,  en <span class=\"__1 _32\"> </span>las  que  S<span class=\"__1 _20\"></span>erv<span class=\"__1 _6\"></span>ic<span class=\"__1 _3\"></span>ios  Medio  A<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bien<span class=\"__1 _3\"></span>tales <span class=\"__1 _32\"> </span>ostentaba  un<span class=\"__1 _3\"></span>  50%  de  p<span class=\"__1 _3\"></span>artic<span class=\"__1 _3\"></span>ipaci\u00f3n<span class=\"__1 _6\"></span>, <span class=\"__1 _32\"> </span><span class=\"ls1f\">y  </span>pasan <span class=\"__1 _32\"> </span>a consolidarse por el<span class=\"__1 _3\"></span> m\u00e9todo global, ya qu<span class=\"__1 _3\"></span>e Urbaser ten\u00ed<span class=\"__1 _20\"></span>a e<span class=\"__1 _6\"></span>l re<span class=\"__1 _3\"></span>stante 50% (notas <span class=\"__1 _3\"></span>4 y 12).<span class=\"__1 _5f\"> </span> 21.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>OTROS PASIVOS NO COR<span class=\"__1 _3\"></span>RIENTES El presente ep\u00edgrafe incluye principalmente las obligaciones de ejecuci\u00f3n en el marco de la concesi\u00f3n de la planta d<span class=\"__1 _3\"></span>e Buckinghamshire<span class=\"__1 _20\"></span> (<span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>ta 11) derivadas<span class=\"__1 _20\"></span> del cobro del comp<span class=\"__1 _3\"></span>onente intang<span class=\"__1 _3\"></span>ible de acuerd<span class=\"__1 _20\"></span>o a las <span class=\"__1 _3\"></span>condicione<span class=\"__1 _3\"></span>s estable<span class=\"__1 _20\"></span>cidas en <span class=\"__1 _3\"></span>el c<span class=\"__1 _3\"></span>ontrato <span class=\"__1 _3\"></span>por i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _3\"></span>de 11<span class=\"__1 _3\"></span>2.148 <span class=\"__1 _3\"></span>miles de<span class=\"__1 _3\"></span> eu<span class=\"__1 _3\"></span>ros a <span class=\"__1 _20\"></span>31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 (111.0<span class=\"__1 _3\"></span>22 miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 2023<span class=\"ls17\">).</span> 22.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>ACREEDORES COMERCIAL<span class=\"__1 _3\"></span>ES Y OTRAS CUE<span class=\"__1 _3\"></span>NTAS A PAGAR La <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omposici\u00f3n del ep\u00edgrafe <span class=\"__1 _6\"></span>del pasivo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el balance <span class=\"__1 _6\"></span>\u201cAcreed<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>res comerciales y otras <span class=\"__1 _6\"></span>cuentas a pagar\u201d a 31 de diciembr<span class=\"__1 _3\"></span>e de 2024 y del 20<span class=\"__1 _3\"></span>23 se correspond<span class=\"__1 _3\"></span>e con el siguien<span class=\"__1 _3\"></span>te detalle: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Proveedores 1.118.620  1.252.628  Pasivos por impuesto corriente (nota 24) 52.870  39.254  Otras deudas con Administraciones P\u00fablicas (nota 24) 364.269  314.808  Anticipos de clientes (nota 16) 638.660  646.686  Remuneraciones pendientes de pago 116.448  96.521  Otros acreedores 436.074  427.151  2.726.941 <span class=\"ls0_1\"> </span>2.777.048<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">108<span class=\"ls0_1\"> </span></span>E<span class=\"ffc\">l <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _1a\"> </span>suscrito<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>con <span class=\"__1 _2d\"> </span>diversas <span class=\"__1 _1a\"> </span>entidad<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>fina<span class=\"__1 _3\"></span>ncieras <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>l\u00edneas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cconfirming\u201d <span class=\"__1 _2d\"> </span>y </span>similares <span class=\"__1 _6\"></span>para facilitar el <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>ago anticipado <span class=\"__1 _6\"></span>a sus <span class=\"__1 _6\"></span>prove<span class=\"__1 _3\"></span>edores, de <span class=\"__1 _6\"></span>acuerdo con <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> cuales, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>veedor puede <span class=\"__1 _2d\"> </span>realizar <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>derecho <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>cobro <span class=\"__1 _1a\"> </span>frente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>emp<span class=\"__1 _3\"></span>resas <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo, <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>bteni<span class=\"__1 _20\"></span>endo <span class=\"__1 _1a\"> </span>el importe <span class=\"__1 _c\"></span>facturado <span class=\"__1 _20\"></span>deducid<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>costes <span class=\"__1 _c\"></span>financieros <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>descuento <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>comisiones <span class=\"__1 _c\"></span>aplicadas <span class=\"__1 _c\"></span>por <span class=\"__1 _3\"></span>las <span class=\"__1 _c\"></span>citadas entidades <span class=\"__1 _13\"></span>y<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>algunos <span class=\"__1 _13\"></span>casos, <span class=\"__1 _7\"></span>importes <span class=\"__1 _13\"></span>ret<span class=\"__1 _3\"></span>enidos <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>concepto <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>garant\u00eda. <span class=\"__1 _7\"></span>El <span class=\"__1 _13\"></span>importe <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>las l\u00edneas <span class=\"__1 _3\"></span>contratadas <span class=\"__1 _3\"></span>asciend<span class=\"__1 _20\"></span>e a 26.8<span class=\"__1 _3\"></span>66 mil<span class=\"__1 _20\"></span>es de <span class=\"__1 _3\"></span>euros <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>3<span class=\"__1 _6\"></span>1 <span class=\"__1 _20\"></span>de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _3\"></span>e 2<span class=\"__1 _3\"></span>024 (<span class=\"__1 _3\"></span>56.423 miles <span class=\"__1 _20\"></span>de euros<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>20<span class=\"ls9\">23</span>), <span class=\"__1 _6\"></span>siend<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>saldo <span class=\"__1 _6\"></span>dispuest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2.609 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> 2024 <span class=\"__1 _13\"></span>(10.626 <span class=\"__1 _2d\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>20<span class=\"ls9\">23</span>). <span class=\"__1 _13\"></span>La <span class=\"__1 _2d\"></span>disminuci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>saldos <span class=\"__1 _13\"></span>anteriores atiende  principalmente  a  la  inclusi\u00f3n  en  el <span class=\"__1 _2c\"> </span>ejercicio  2023  de  los  saldos <span class=\"__1 _2c\"> </span>correspondient<span class=\"__1 _3\"></span>es  a <span class=\"__1 _2c\"> </span>las actividades de <span class=\"__1 _6\"></span>Ce<span class=\"__1 _3\"></span>mentos e Inmo<span class=\"__1 _6\"></span>bil<span class=\"__1 _3\"></span>iaria, mientras que en <span class=\"__1 _6\"></span>el 2024 <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> incluyen, al <span class=\"__1 _6\"></span>haber sido <span class=\"__1 _6\"></span>obj<span class=\"__1 _3\"></span>eto ambas <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parcial <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Inmocemento <span class=\"__1 _6\"></span>(nota 2). <span class=\"__1 _13\"></span>Los <span class=\"__1 _2d\"></span>citados <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>modifican <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>principale<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>condiciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>pago <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>mismos <span class=\"__1 _13\"></span>(tipo <span class=\"__1 _2d\"></span>de inter\u00e9s, plazo <span class=\"__1 _3\"></span>o importe), por l<span class=\"__1 _3\"></span>o que se mantien<span class=\"__1 _3\"></span>en clasificados co<span class=\"__1 _3\"></span>mo pasivos comerciales. En <span class=\"__1 _20\"></span>relaci\u00f3n <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>Resoluci\u00f3n <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>Instituto <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Contabilidad <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Auditor\u00eda <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Cuentas <span class=\"__1 _c\"></span>(ICAC) <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>29 <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>enero de <span class=\"__1 _3\"></span>2016, <span class=\"__1 _20\"></span>dictada <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>cumplimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>mandato <span class=\"__1 _20\"></span>de la <span class=\"__1 _c\"></span>Disposici\u00f3n Ad<span class=\"__1 _3\"></span>icional <span class=\"__1 _20\"></span>Segunda <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>Ley <span class=\"__1 _3\"></span>31/2014, de <span class=\"__1 _6\"></span>3 de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>y que <span class=\"__1 _6\"></span>modifica a <span class=\"__1 _6\"></span>la Disposici\u00f3n <span class=\"__1 _6\"></span>Adicional Tercera <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la Ley <span class=\"__1 _6\"></span>15/<span class=\"__1 _3\"></span>2010, <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> 5<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>julio,<span class=\"__1 _3\"></span> por <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>establ<span class=\"__1 _3\"></span>ecen <span class=\"__1 _7\"></span>medidas <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>lucha <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontra <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>morosidad <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>eraciones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>comerciales<span class=\"__1 _20\"></span>, <span class=\"__1 _13\"></span>se expone a <span class=\"__1 _6\"></span>continuaci<span class=\"__1 _3\"></span>\u00f3n un <span class=\"__1 _6\"></span>cuadro con informaci\u00f3n sobre <span class=\"__1 _6\"></span>el per\u00edodo medio <span class=\"__1 _6\"></span>de pago a <span class=\"__1 _6\"></span>proveed<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>res de las entidades radicadas en Espa\u00f1a, para aquellas operaciones<span class=\"__1 _3\"></span> comerciales deveng<span class=\"__1 _3\"></span>adas desde la fecha de entrada en vig<span class=\"__1 _3\"></span>or de la citada Ley <span class=\"__1 _3\"></span>31/2014, es de<span class=\"__1 _3\"></span>cir, el 24 de di<span class=\"__1 _3\"></span>ciembre de 2<span class=\"__1 _3\"></span>014. Adicionalmente <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Ley <span class=\"__1 _7\"></span>18/2022 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>28<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>sep<span class=\"__1 _3\"></span>tiembre, <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>creaci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>creci<span class=\"__1 _3\"></span>mient<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>mpresas, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el art\u00edculo <span class=\"__1 _2c\"> </span>9 <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>cap\u00edtulo <span class=\"__1 _2c\"> </span>IV <span class=\"__1 _2c\"> </span>incorpora <span class=\"__1 _14\"> </span>la  o<span class=\"__1 _6\"></span>blig<span class=\"__1 _3\"></span>atoriedad<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>informar <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _14\"> </span>indicadores<span class=\"ls49\">:  </span>volumen monetario <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>n\u00famero <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>facturas <span class=\"__1 _c\"></span>pagadas <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>periodo <span class=\"__1 _20\"></span>inferior <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>m\u00e1xi<span class=\"__1 _3\"></span>mo <span class=\"__1 _20\"></span>establecido <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>normativa<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>morosidad <span class=\"__1 _c\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>porcentaje <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>suponen <span class=\"__1 _20\"></span>sobre <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>n\u00famero <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>facturas <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>sobre <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>monetario de los pagos a sus pr<span class=\"__1 _3\"></span>oveedores.<span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>D\u00edas D\u00edas Per\u00edodo medio de pago a proveedores 59 <span class=\"ls0_1\"> </span>76 <span class=\"ls0_1\"> </span>Ratio de operaciones pagadas 58 <span class=\"ls0_1\"> </span>77 <span class=\"ls0_1\"> </span>Ratio de operaciones pendientes de pag<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> 68 <span class=\"ls0_1\"> </span>71 <span class=\"ls0_1\"> </span>Importe Importe Total pagos pendientes 196.715  358.684  Importe Importe Total pagos realizados 2.388.842  2.589.106  Total pagos realizados en un periodo inferior al  m\u00e1ximo establecido en la normativa de morosidad 1.165.358  1.053.926  Ratio (%) 49 <span class=\"ls0_1\"> </span>41 <span class=\"ls0_1\"> </span>N\u00famero N\u00famero N\u00famero total de facturas pagadas en el periodo 622.779  711.135  N\u00famero de facturas pagadas en un periodo  inferior al m\u00e1ximo establecido en la normativa de morosidad 483.905  338.161  Ratio (%) 78 <span class=\"ls0_1\"> </span>48<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">109<span class=\"ls0_1\"> </span></span>En el <span class=\"__1 _20\"></span>cuadro anterior <span class=\"__1 _20\"></span>no se <span class=\"__1 _20\"></span>incluyen datos <span class=\"__1 _20\"></span>correspondientes a <span class=\"__1 _20\"></span>los seg<span class=\"__1 _3\"></span>mentos d<span class=\"__1 _20\"></span>e actividad <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Cemento<span class=\"__1 _3\"></span> e  Inmobiliaria<span class=\"__1 _20\"></span>  para  el <span class=\"__1 _32\"> </span>eje<span class=\"__1 _3\"></span>rcicio  202<span class=\"__1 _3\"></span>4  debido<span class=\"__1 _3\"></span>  a <span class=\"__1 _32\"> </span>su  b<span class=\"__1 _3\"></span>aja  una <span class=\"__1 _1a\"> </span>vez  perfecci<span class=\"__1 _3\"></span>onada  la <span class=\"__1 _32\"> </span>escisi\u00f3n<span class=\"__1 _3\"></span>  parcial<span class=\"__1 _3\"></span> financiera de ambas <span class=\"__1 _3\"></span>actividades (nota <span class=\"__1 _3\"></span>2). El Grupo sig<span class=\"__1 _3\"></span>ue tomand<span class=\"__1 _3\"></span>o las <span class=\"__1 _3\"></span>medidas op<span class=\"__1 _3\"></span>ortunas para r<span class=\"__1 _3\"></span>educir el <span class=\"__1 _3\"></span>periodo medi<span class=\"__1 _3\"></span>o de p<span class=\"__1 _3\"></span>ago, mejorand<span class=\"__1 _3\"></span>o las condiciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pago <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>oferta <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>sus<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>prove<span class=\"__1 _3\"></span>edores <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>actuando <span class=\"__1 _13\"></span>s<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bre <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>proc<span class=\"__1 _3\"></span>esos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>aprobaciones internas que puedan d<span class=\"__1 _3\"></span>emorar el pago<span class=\"__1 _3\"></span> de los imp<span class=\"__1 _3\"></span>ortes adeud<span class=\"__1 _3\"></span>ados. 23.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INSTRUMENTOS FINAN<span class=\"__1 _3\"></span>CIEROS DER<span class=\"__1 _3\"></span>IVADOS En <span class=\"__1 _7\"></span>general, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _7\"></span>contratados <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eciben <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>tratamiento <span class=\"__1 _6\"></span>contable previsto <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>normativa <span class=\"__1 _2d\"></span>para <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>coberturas <span class=\"__1 _2d\"> </span>contables <span class=\"__1 _2d\"> </span>(<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta <span class=\"__1 _13\"></span>3.p) <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>est<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>Memoria, <span class=\"__1 _2d\"></span>es <span class=\"__1 _2d\"> </span>decir, <span class=\"__1 _2d\"> </span>son operaciones que cub<span class=\"__1 _3\"></span>ren posiciones<span class=\"__1 _3\"></span> reales. Tanto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>31 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>2024 <span class=\"__1 _1a\"> </span>como <span class=\"__1 _13\"></span>a <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>2023 <span class=\"__1 _1a\"> </span>la <span class=\"__1 _13\"></span>totalidad <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>derivad<span class=\"__1 _3\"></span>os contratados por empresas dependientes del Grupo cumplen<span class=\"__1 _3\"></span> los criterios para ser considerados como de cobertura. El <span class=\"__1 _13\"></span>principal <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>financie<span class=\"__1 _3\"></span>ro <span class=\"__1 _13\"></span>objeto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _13\"></span>med<span class=\"__1 _3\"></span>iante <span class=\"__1 _13\"></span>instrumentos derivados <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>relativo <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>ari<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>tipos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s <span class=\"__1 _7\"></span>flotantes <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _7\"></span>referenciada <span class=\"__1 _6\"></span>la financiaci\u00f3n de las s<span class=\"__1 _3\"></span>ociedades del Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. A  31 <span class=\"__1 _1a\"> </span>de  diciembr<span class=\"__1 _3\"></span>e  de <span class=\"__1 _1a\"> </span>2024  el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _32\"> </span>FCC  ti<span class=\"__1 _20\"></span>ene  contratadas, <span class=\"__1 _1a\"> </span>en  sus <span class=\"__1 _1a\"> </span>em<span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esas <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidadas <span class=\"__1 _32\"> </span>por integraci\u00f3n <span class=\"__1 _13\"></span>global, <span class=\"__1 _13\"></span>operaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>instrumentos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>importe <span class=\"__1 _2d\"> </span>nocional global de <span class=\"__1 _6\"></span>414.721 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> euro<span class=\"__1 _6\"></span>s (624.395 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls9\">23</span>) materializados<span class=\"__1 _20\"></span> principalmente en <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas de <span class=\"__1 _6\"></span>tipos de inter\u00e9s <span class=\"__1 _6\"></span>(IRS),<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>donde las sociedades <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _6\"></span>compran tipos fijos y venden tip<span class=\"__1 _3\"></span>os flotantes.<span class=\"__1 _5f\"> </span>   <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">110<span class=\"ls0_1\"> </span></span>A <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tinuaci\u00f3n, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>presenta  el<span class=\"__1 _20\"></span>  detalle <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>cobertura<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>y  su<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>valor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>empresas<span class=\"__1 _20\"></span> consolidadas por integr<span class=\"__1 _3\"></span>aci\u00f3n global<span class=\"__1 _3\"></span>:<span class=\"ff5 fs5\"> </span>Tipo derivado Tipo cobertura<span class=\"__1 _3\"></span> % cobertura<span class=\"__1 _3\"></span> Nocional 31.12.24<span class=\"__1 _3\"></span> Nocional 31.12.23<span class=\"__1 _3\"></span> Valoraci\u00f3n a 31.12.24<span class=\"__1 _3\"></span> Valoraci\u00f3n a 31.12.23<span class=\"__1 _3\"></span> Vencimiento<span class=\"__1 _3\"></span> Empresas consoli<span class=\"__1 _3\"></span>dadas por integ<span class=\"__1 _3\"></span>raci\u00f3n global FCC Medio Ambi<span class=\"__1 _3\"></span>ente S.A. IRS FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>4.965 - 12<span class=\"ls0_1\"> </span>02/04/2024 IRS FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>3.032 - 27<span class=\"ls0_1\"> </span>02/04/2024 Option FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>4.965 - - 02/04/2024 IRS FE<span class=\"ls0_1\"> </span>75%<span class=\"ls0_1\"> </span>12.596   <span class=\"ls0_1\">- </span>203<span class=\"ls0_1\"> </span>- 23/07/2029 IRS FE<span class=\"ls0_1\"> </span>80%<span class=\"ls0_1\"> </span>4.619   <span class=\"ls0_1\">- </span>55<span class=\"ls0_1\"> </span>- 23/07/2034 RE3 Ltd. IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>12.356 13.808 -<span class=\"ls3\">156</span> -<span class=\"ls3\">199</span> 30/09/2029 FCC Energy Ltd. IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>8.568 8.668 1.307 979<span class=\"ls0_1\"> </span>17/06/2038 IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>53.548 54.156 8.160 6.104   <span class=\"ls0_1\">17/06/2038 </span>FCC Wrexham PFI Ltd.<span class=\"__1 _3\"></span> IRS FE<span class=\"ls0_1\"> </span>95%<span class=\"ls0_1\"> </span>13.902 14.978 -<span class=\"ls3\">523</span> -<span class=\"ls3\">643</span> 30/09/2032 UBB Waste (<span class=\"__1 _3\"></span>Gloucester<span class=\"__1 _3\"></span>shire) Ltd IRS FE<span class=\"ls0_1\"> </span>25%<span class=\"ls0_1\"> </span>37.876   <span class=\"ls0_1\">- </span>898<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>6.610   <span class=\"ls0_1\">- </span>1.039 - 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>21%<span class=\"ls0_1\"> </span>30.885   <span class=\"ls0_1\">- </span>733<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>5.553   <span class=\"ls0_1\">- </span>132<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>6.610   <span class=\"ls0_1\">- </span>1.037 - 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>25%<span class=\"ls0_1\"> </span>37.876   <span class=\"ls0_1\">- </span>898<span class=\"ls0_1\"> </span>- 28/01/2042 FCC Wrexham PFI (<span class=\"__1 _3\"></span>Phase II) Ltd. IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>5.570 5.855 344<span class=\"ls0_1\"> </span>238<span class=\"ls0_1\"> </span>30/09/2032 IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>5.570 5.855 346<span class=\"ls0_1\"> </span>238<span class=\"ls0_1\"> </span>30/09/2032 FCC (E&amp;M) Ltd. IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>37.994 37.722 8.242 6.138 06/05/2042 IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>37.994 37.722 8.064 6.006 06/05/2042 Aquajerez, S.L.<span class=\"__1 _3\"></span> IRS FE<span class=\"ls0_1\"> </span>70%<span class=\"ls0_1\"> </span>15.660 17.535 862<span class=\"ls0_1\"> </span>1.259 15/07/2031 IRS FE<span class=\"ls0_1\"> </span>30%<span class=\"ls0_1\"> </span>12.271 13.778 856<span class=\"ls0_1\"> </span>1.213 15/07/2031 Gipuzkoa Ingurumena<span class=\"__1 _3\"></span> Bi, S.A. IRS FE<span class=\"ls0_1\"> </span>38%<span class=\"ls0_1\"> </span>7.549 8.031 499<span class=\"ls0_1\"> </span>645<span class=\"ls0_1\"> </span>30/06/2034 IRS FE<span class=\"ls0_1\"> </span>38%<span class=\"ls0_1\"> </span>7.549 8.031 508<span class=\"ls0_1\"> </span>673<span class=\"ls0_1\"> </span>30/06/2034 Qatarat Saqui<span class=\"__1 _3\"></span>a Desalinatio<span class=\"__1 _3\"></span>n IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>3.693 5.872 33<span class=\"ls0_1\"> </span>90<span class=\"ls0_1\"> </span>07/06/2026 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>1.340 - 18<span class=\"ls0_1\"> </span>28/11/2024 Aquos El Real<span class=\"__1 _3\"></span>ito S.A. de C.V IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>26.540 33.953 -<span class=\"ls3\">33</span> 1.036 22/01/2025 Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>97.216 - 1.575 27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>97.216 - 1.575 27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>58.361 - 946<span class=\"ls0_1\"> </span>27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>42.836 - 693<span class=\"ls0_1\"> </span>27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>28.584 - 463<span class=\"ls0_1\"> </span>27/04/2024 Total FCC Environment<span class=\"__1 _3\"></span> CEE GMBH<span class=\"__1 _3\"></span> FX<span class=\"ls0_1\"> </span>FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>23.332 19.916 -<span class=\"ls3\">868</span> -<span class=\"ls3\">361</span> 29/06/2026 Total integraci\u00f3n gl<span class=\"__1 _3\"></span>obal 414.721 <span class=\"ls0_1\"> </span>624.395 <span class=\"ls0_1\"> </span>32.636 <span class=\"ls0_1\"> </span>28.725<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">111<span class=\"ls0_1\"> </span></span>Asimismo, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>continuaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>detallan <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>nocional <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>operaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>de cobertura contratadas<span class=\"__1 _3\"></span> a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"__1 _3\"></span>24 y desglosadas en la tabla<span class=\"__1 _3\"></span> anterior: 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029 y siguientes Empresas consolidadas por integraci\u00f3n global 61.422 32.973 23.916 24.940 271.470 A <span class=\"__1 _7\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>nocional <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>otal <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>coberturas <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span>s <span class=\"__1 _13\"></span>empresas <span class=\"__1 _7\"></span>consolidadas <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>116<span class=\"fc6\">.</span>883 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(91.425 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre de 20<span class=\"__1 _3\"></span>23) y<span class=\"__1 _3\"></span> su <span class=\"__1 _20\"></span>valor raz<span class=\"__1 _3\"></span>onable <span class=\"__1 _20\"></span>es de <span class=\"__1 _3\"></span>50.923 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _20\"></span>euros (29.408 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _20\"></span>euros <span class=\"__1 _3\"></span>a 31 <span class=\"__1 _20\"></span>de diciembre<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de 202<span class=\"ls9\">3)</span>. <span class=\"__1 _20\"></span>El i<span class=\"__1 _20\"></span>mpacto <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>derivados<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>especulati<span class=\"__1 _3\"></span>vos <span class=\"__1 _20\"></span>contratados <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>empresas <span class=\"__1 _20\"></span>consolidadas <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el m<span class=\"__1 _3\"></span>\u00e9todo de la participaci\u00f3n <span class=\"__1 _6\"></span>no ha sido significativo ni en <span class=\"__1 _6\"></span>la cuenta de resultados ni en <span class=\"__1 _6\"></span>el balance consolidados adjuntos tanto en el<span class=\"__1 _3\"></span> ejercicio 20<span class=\"__1 _3\"></span>24 como en el ejercici<span class=\"__1 _3\"></span>o 2023. En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuadro <span class=\"__1 _13\"></span>siguiente <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>facilita <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>concilia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>variaci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>val<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derivados identificando los<span class=\"__1 _3\"></span> importes de cuales<span class=\"__1 _20\"></span> se han registrado en la cuenta<span class=\"__1 _20\"></span> de resultados consolidada adju<span class=\"__1 _3\"></span>nta<span class=\"__1 _3\"></span> y cuales en \u201cOtr<span class=\"__1 _3\"></span>o resultado<span class=\"__1 _3\"></span> global\u201d del estado de in<span class=\"ff1_1\">gre<span class=\"__1 _3\"></span>sos y gastos rec<span class=\"__1 _3\"></span>onocidos consolidad<span class=\"__1 _3\"></span>o:  </span>Saldo a 1 enero 2024 Ganancias/ p\u00e9rdidas por valoraci\u00f3n a reservas Ganancias/ p\u00e9rdidas por valoraci\u00f3n a resultados Transferencia cuenta de p\u00e9rdidas y ganancias Ineficiencia de la cobertura Otros     movimientos Saldo a 31  diciembre 2024<span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>Cobertura 28.725 <span class=\"ls0_1\"> </span>19.142    <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(13.326)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(1.905) 32.636 <span class=\"ls0_1\"> </span>Saldo a 1 enero 2023 Ganancias/p\u00e9rdidas<span class=\"__1 _3\"></span> por valoraci\u00f3n a reservas Ganancias/p\u00e9rdidas<span class=\"__1 _3\"></span> por valoraci\u00f3n a resultados Transferencia cuenta de p\u00e9rdidas y ganancias Ineficiencia de la cobertura Otros     movimientos Saldo a 31  diciembre 2023<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cobertura 44.869 <span class=\"ls0_1\"> </span>(4.544)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(13.216)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>1.616  28.725 <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">112<span class=\"ls0_1\"> </span></span>24.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>SITUACI\u00d3N FISCAL La  presente <span class=\"__1 _32\"> </span>nota  desarr<span class=\"__1 _3\"></span>olla  aq<span class=\"__1 _3\"></span>uellos  ep\u00edgrafes <span class=\"__1 _32\"> </span>del  b<span class=\"__1 _3\"></span>alance  y  cuenta <span class=\"__1 _32\"> </span>de  resu<span class=\"__1 _20\"></span>ltado<span class=\"__1 _6\"></span>s <span class=\"__1 _32\"> </span>consolidad<span class=\"__1 _3\"></span>os adjuntos, <span class=\"__1 _6\"></span>relaci<span class=\"__1 _3\"></span>onados <span class=\"__1 _6\"></span>con las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>tribu<span class=\"__1 _3\"></span>tarias de <span class=\"__1 _6\"></span>cada <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>pertenecient<span class=\"__1 _3\"></span>es al Grupo, <span class=\"__1 _6\"></span>tales como activos y <span class=\"__1 _6\"></span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mpuestos diferidos, administraciones p\u00fablicas deudoras y acreedoras y el<span class=\"__1 _3\"></span> gasto por impu<span class=\"__1 _3\"></span>esto sobre benefici<span class=\"__1 _3\"></span>os.  De <span class=\"__1 _6\"></span>conformidad <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>exp<span class=\"__1 _3\"></span>ediente <span class=\"__1 _6\"></span>18/89, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>S<span class=\"__1 _3\"></span>ociedad <span class=\"__1 _6\"></span>Dominante <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>acogida <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>r\u00e9gimen<span class=\"__1 _20\"></span> de <span class=\"__1 _32\"> </span>consolida<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>fiscal <span class=\"__1 _1a\"> </span>del  Imp<span class=\"__1 _3\"></span>uesto <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _32\"> </span>Sociedad<span class=\"__1 _3\"></span>es, <span class=\"__1 _32\"> </span>integr\u00e1<span class=\"__1 _3\"></span>ndose <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>dicho<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>r\u00e9gimen<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>todas  las<span class=\"__1 _3\"></span> sociedades <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>cumplen <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>requisitos <span class=\"__1 _13\"></span>establecid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>leg<span class=\"__1 _3\"></span>islaci\u00f3n <span class=\"__1 _13\"></span>fisc<span class=\"__1 _3\"></span>al. <span class=\"__1 _13\"></span>Asimis<span class=\"__1 _3\"></span>mo, <span class=\"__1 _13\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las sociedades depend<span class=\"__1 _3\"></span>ientes q<span class=\"__1 _20\"></span>ue desarrollan la <span class=\"__1 _3\"></span>actividad <span class=\"__1 _20\"></span>de Aguas, Servicios <span class=\"__1 _3\"></span>Medioambien<span class=\"__1 _3\"></span>tales en <span class=\"__1 _20\"></span>Reino Unido y Grupo FCC En<span class=\"__1 _3\"></span>vironment en Au<span class=\"__1 _3\"></span>stria, tambi\u00e9n<span class=\"__1 _3\"></span> trib<span class=\"__1 _3\"></span>utan en su propio grupo<span class=\"__1 _3\"></span> fiscal consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. Como <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escisi\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>parcial <span class=\"__1 _13\"></span>financiera <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Cementos <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Inmobiliari<span class=\"__1 _3\"></span>a (notas <span class=\"__1 _6\"></span>2 y <span class=\"__1 _6\"></span>5), <span class=\"__1 _6\"></span>las empresas <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _6\"></span>Inmocement<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>perten<span class=\"__1 _3\"></span>ec\u00edan <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Fiscal <span class=\"__1 _6\"></span>encabezad<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>por Fomento de Construc<span class=\"__1 _3\"></span>ciones y Contra<span class=\"__1 _3\"></span>tas, S.A., han sido baja con <span class=\"__1 _3\"></span>efectos 1 de en<span class=\"__1 _3\"></span>ero de 202<span class=\"__1 _3\"></span>4, Durante <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>mes <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>mayo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>2019, <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>Administraci\u00f3n <span class=\"__1 _2c\"> </span>tributaria <span class=\"__1 _2c\"> </span>co<span class=\"__1 _6\"></span>nclu<span class=\"__1 _20\"></span>y\u00f3 <span class=\"__1 _14\"> </span>un <span class=\"__1 _14\"> </span>procedimiento <span class=\"__1 _2c\"> </span>de recuperaci\u00f3n de <span class=\"__1 _6\"></span>ayudas <span class=\"__1 _6\"></span>de Estado<span class=\"__1 _6\"></span>, derivado <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>decisi\u00f3n <span class=\"__1 _6\"></span>2015/31<span class=\"__1 _3\"></span>4/UE <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>Comisi\u00f3n <span class=\"__1 _6\"></span>Eur<span class=\"__1 _3\"></span>opea, <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> 15 <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>octubre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2014, <span class=\"__1 _2d\"> </span>relativa <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>amortizaci\u00f3n <span class=\"__1 _2d\"></span>fiscal <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"></span>fondo <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>comercio <span class=\"__1 _2d\"></span>financiero<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>para <span class=\"__1 _2d\"> </span>la adquisici\u00f3n <span class=\"__1 _35\"> </span>indirecta <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>participaciones <span class=\"__1 _35\"> </span>extranjeras. <span class=\"__1 _35\"> </span>Dicho <span class=\"__1 _2f\"> </span>procedi<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o <span class=\"__1 _35\"> </span>ten\u00eda <span class=\"__1 _2f\"> </span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _35\"> </span>objeto regularizar los <span class=\"__1 _6\"></span>incentivos <span class=\"__1 _6\"></span>fi<span class=\"__1 _3\"></span>scales <span class=\"__1 _6\"></span>aplicad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>por el <span class=\"__1 _6\"></span>Grupo en <span class=\"__1 _6\"></span>ejercicios anteriores, <span class=\"__1 _6\"></span>como consecuencia de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>adquisici\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>grupos <span class=\"__1 _6\"></span>Alpine, <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>(antes <span class=\"__1 _6\"></span>grupo <span class=\"__1 _6\"></span>WRG) <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>CEE <span class=\"__1 _6\"></span>(antes <span class=\"__1 _7\"></span>grupo ASA). <span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>La <span class=\"__1 _13\"></span>Ad<span class=\"__1 _3\"></span>ministraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>tributaria <span class=\"__1 _7\"></span>liquid\u00f3 <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>total <span class=\"__1 _7\"></span>(cuota <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>intereses <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>demora) igual a <span class=\"__1 _6\"></span>111 millones <span class=\"__1 _6\"></span>de euros. <span class=\"__1 _6\"></span>FCC satisfizo esta <span class=\"__1 _6\"></span>deuda tributaria y <span class=\"__1 _6\"></span>present\u00f3 reclamaci\u00f3n e<span class=\"__1 _6\"></span>con\u00f3mic<span class=\"__1 _3\"></span>o-<span class=\"__1 _5f\"> </span>administrativa contra la mi<span class=\"__1 _3\"></span>sma, que se encuentra pend<span class=\"__1 _3\"></span>iente de resoluci\u00f3n.  El Grupo, de acuerdo <span class=\"__1 _3\"></span>con la <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>pin<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>sus <span class=\"__1 _7\"></span>asesores <span class=\"__1 _7\"></span>legales, <span class=\"__1 _13\"></span>consid<span class=\"__1 _3\"></span>era <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>robable <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>le <span class=\"__1 _6\"></span>sean <span class=\"__1 _13\"></span>devueltos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>ya ingresados en el marco de dicho procedimiento de recuperaci\u00f3n.  Por otra parte, en <span class=\"__1 _6\"></span>el marco de este<span class=\"__1 _3\"></span> procedimiento, <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>Administraci\u00f3n <span class=\"__1 _2d\"> </span>tributaria <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>reconocido <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>favor <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>una <span class=\"__1 _1a\"> </span>base <span class=\"__1 _1a\"> </span>imponibl<span class=\"__1 _3\"></span>e negativa <span class=\"__1 _20\"></span>que g<span class=\"__1 _3\"></span>ener\u00f3 <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>ejercicios <span class=\"__1 _20\"></span>anteriores <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>cr\u00e9dito <span class=\"__1 _20\"></span>fiscal a<span class=\"__1 _3\"></span>ctivado <span class=\"__1 _20\"></span>por u<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>63,2 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>illones<span class=\"__1 _20\"></span> de euros. En febrero de 2025, la Ad<span class=\"__1 _20\"></span>ministraci\u00f3n tributaria espa\u00f1ola inc<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>\u00f3 actas<span class=\"__1 _3\"></span> en concept<span class=\"__1 _3\"></span>o de Impuesto sobre<span class=\"__1 _3\"></span> Sociedades a las sociedades del<span class=\"__1 _3\"></span> grupo fiscal encabezado por Fomento de Construcciones y Contratas,<span class=\"__1 _3\"></span> S.A.<span class=\"ls0_1\">, <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>2018 <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>2020, <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>han <span class=\"__1 _13\"></span>regularizad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>cr\u00e9ditos <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>bases <span class=\"__1 _13\"></span>imponibles </span>negativas <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>un imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>10 millon<span class=\"__1 _3\"></span>es d<span class=\"__1 _20\"></span>e euros, <span class=\"__1 _20\"></span>como c<span class=\"__1 _3\"></span>onsecuencia,<span class=\"__1 _3\"></span> fu<span class=\"__1 _3\"></span>ndamen<span class=\"__1 _3\"></span>talmente, <span class=\"__1 _20\"></span>de ajustes<span class=\"__1 _3\"></span> por <span class=\"__1 _6\"></span>op<span class=\"__1 _3\"></span>eraciones vinculadas y <span class=\"__1 _6\"></span>gastos<span class=\"__1 _3\"></span> co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erados <span class=\"__1 _6\"></span>co<span class=\"__1 _3\"></span>mo <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>dedu<span class=\"__1 _3\"></span>cibles. FCC, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>presentar\u00e1 recursos ante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>tribunales <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>gran <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>regular<span class=\"__1 _3\"></span>izaci\u00f3n <span class=\"__1 _6\"></span>practicada, <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>considerarla <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>ajustada <span class=\"__1 _7\"></span>a Derecho. Asimismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mis<span class=\"__1 _3\"></span>ma <span class=\"__1 _13\"></span>fec<span class=\"__1 _3\"></span>ha <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>Inspecci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tri<span class=\"__1 _3\"></span>butos <span class=\"__1 _13\"></span>extendi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>actas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncepto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>IVA <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>de retenciones/ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _1a\"> </span>a  cuenta <span class=\"__1 _1a\"> </span>por <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>rendimientos <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>trabajo <span class=\"__1 _1a\"> </span>y  los <span class=\"__1 _1a\"> </span>rendimientos <span class=\"__1 _1a\"> </span>profesionales correspondientes al <span class=\"__1 _6\"></span>per\u00ed<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omprendido entre <span class=\"__1 _6\"></span>abril<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>2019 y <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre de <span class=\"__1 _6\"></span>20<span class=\"__1 _3\"></span>20 <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>las sociedades<span class=\"__1 _3\"></span> Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Contratas <span class=\"__1 _6\"></span>S.A., <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n <span class=\"__1 _6\"></span><span class=\"ls34\">S.A.</span>, <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Medi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>Ambiente <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> Industrial <span class=\"__1 _3\"></span>e Infraestruc<span class=\"__1 _20\"></span>turas Energ\u00e9ticas<span class=\"__1 _3\"></span> S.A., <span class=\"__1 _3\"></span>por un<span class=\"__1 _20\"></span> importe <span class=\"__1 _3\"></span>acumulado<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>0,6 <span class=\"__1 _3\"></span>millones d<span class=\"__1 _3\"></span>e euros,<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> diversos conceptos.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">113<span class=\"ls0_1\"> </span></span>a)<span class=\"ls0_1\"> <span class=\"__1 _3e\"> </span>Activos y pasivos por impu<span class=\"__1 _20\"></span>estos diferidos </span>Los <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>impuestos <span class=\"__1 _c\"></span>diferidos <span class=\"__1 _20\"></span>obedecen <span class=\"__1 _20\"></span>principalmente <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>provisiones <span class=\"__1 _c\"></span>dotadas, <span class=\"__1 _20\"></span>gastos fin<span class=\"__1 _3\"></span>ancieros<span class=\"__1 _3\"></span> no <span class=\"__1 _14\"> </span>deducibles <span class=\"__1 _2c\"> </span>que <span class=\"__1 _14\"> </span>fiscalment<span class=\"__1 _3\"></span>e <span class=\"__1 _14\"> </span>resultar\u00e1n <span class=\"__1 _2c\"> </span>deducibles <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>base <span class=\"__1 _2c\"> </span>imponible <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>Impuesto <span class=\"__1 _14\"> </span>sobre Sociedades <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>ejercicios <span class=\"__1 _2e\"> </span>futuros, <span class=\"__1 _2e\"> </span>deducci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>bases <span class=\"__1 _2e\"> </span>imponibles <span class=\"__1 _34\"> </span>negativas <span class=\"__1 _2e\"> </span>pendient<span class=\"__1 _3\"></span>es <span class=\"__1 _2e\"> </span>de aplicar/compensar <span class=\"__1 _3\"></span>y diferencias entre<span class=\"__1 _3\"></span> amortizacion<span class=\"__1 _3\"></span>es contables y fiscal<span class=\"__1 _3\"></span>es.  En <span class=\"__1 _13\"></span>concreto, <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>registrados <span class=\"__1 _7\"></span>activos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>impues<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>diferid<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>rrespondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las bases imponibles negati<span class=\"__1 _3\"></span>vas y deducciones pendien<span class=\"__1 _3\"></span>tes de aplicar, por c<span class=\"__1 _3\"></span>onsiderar que no exi<span class=\"__1 _3\"></span>sten dudas sobre <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecuperabilidad, por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de 285.376 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(<span class=\"__1 _3\"></span>395.172 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _3\"></span>23). La Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>ha evaluado <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>recuperabil<span class=\"__1 _3\"></span>idad <span class=\"__1 _20\"></span>de los a<span class=\"__1 _20\"></span>ctivos por <span class=\"__1 _3\"></span>impuest<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>iferidos <span class=\"__1 _3\"></span>mediante la <span class=\"__1 _33\"> </span>estimaci\u00f3n <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>las <span class=\"__1 _35\"> </span>bases <span class=\"__1 _33\"> </span>imponibles <span class=\"__1 _18\"> </span>futuras, <span class=\"__1 _33\"> </span>concluyendo <span class=\"__1 _33\"> </span>que <span class=\"__1 _33\"> </span>no <span class=\"__1 _33\"> </span>ex<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>ten <span class=\"__1 _18\"> </span>dudas <span class=\"__1 _33\"> </span>so<span class=\"__1 _6\"></span>bre <span class=\"__1 _18\"> </span>su compensaci\u00f3n. Las <span class=\"__1 _7\"></span>estimaciones <span class=\"__1 _6\"></span>utilizadas <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>evaluar <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>recuperabilidad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>activos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>impuestos <span class=\"__1 _6\"></span>diferidos <span class=\"__1 _7\"></span>se basan en <span class=\"__1 _6\"></span>la estimaci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>as bases <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mponibles futuras, partiendo del <span class=\"__1 _6\"></span>resultad<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>contable<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onsolidado del <span class=\"__1 _2d\"> </span>ejercicio <span class=\"__1 _2d\"> </span>antes <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>impuestos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>actividades <span class=\"__1 _2d\"></span>continuadas <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _2d\"></span>sido <span class=\"__1 _2d\"> </span>estimado, <span class=\"__1 _2d\"> </span>al <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>han ajustado <span class=\"__1 _6\"></span>las correspondientes <span class=\"__1 _6\"></span>difer<span class=\"__1 _3\"></span>encias <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>manent<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>te<span class=\"__1 _3\"></span>mporales <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>estima se <span class=\"__1 _6\"></span>producir\u00e1n en cada <span class=\"__1 _2d\"> </span>ejercicio. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"></span>efectos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>determinar <span class=\"__1 _1a\"> </span><span class=\"ffc\">las <span class=\"__1 _2d\"></span>proyecciones <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>recuperabilidad <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>BIN\u2019s <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>dem\u00e1s </span>cr\u00e9ditos <span class=\"__1 _6\"></span>fiscales <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>considerado <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>aprobaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>L<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>y <span class=\"__1 _6\"></span>7/2024, <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>20 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se recuperan las <span class=\"__1 _3\"></span>medidas esta<span class=\"__1 _20\"></span>blecidas en el Real <span class=\"__1 _3\"></span>Decreto-ley 3/2<span class=\"__1 _3\"></span>016 declaradas<span class=\"__1 _3\"></span> inconstitucionale<span class=\"__1 _3\"></span>s sobre la  limitaci\u00f3n<span class=\"__1 _3\"></span>  a  la <span class=\"__1 _1a\"> </span>compensaci\u00f3n  d<span class=\"__1 _3\"></span>e  bases  i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ponib<span class=\"__1 _3\"></span>les  negati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>  y <span class=\"__1 _32\"> </span>con  la <span class=\"__1 _32\"> </span>reversi\u00f3n  de <span class=\"__1 _32\"> </span>deteri<span class=\"__1 _3\"></span>oros fiscalmente deducibles<span class=\"__1 _3\"></span> previos a 2013. Teniendo en cuenta este cambio<span class=\"__1 _3\"></span> normativo y las proyecciones de <span class=\"__1 _6\"></span>benefici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as, se ha <span class=\"__1 _6\"></span>estimado que <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> fiscal <span class=\"__1 _6\"></span>encabezad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>por FCC, S.A. <span class=\"__1 _6\"></span>podr\u00e1 <span class=\"__1 _6\"></span>absorber<span class=\"__1 _3\"></span> sustancialmente <span class=\"__1 _3\"></span>las bas<span class=\"__1 _3\"></span>es i<span class=\"__1 _3\"></span>mponibles negati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>as <span class=\"__1 _3\"></span>reconocidas <span class=\"__1 _20\"></span>en balance en <span class=\"__1 _3\"></span>un pe<span class=\"__1 _3\"></span>r\u00edodo esti<span class=\"__1 _3\"></span>mado de<span class=\"__1 _3\"></span> 10<span class=\"__1 _3\"></span> a\u00f1os. La  estimaci\u00f3n  del  resultado  contabl<span class=\"__1 _3\"></span>e  del  ejercicio  del  grupo  fiscal  encabeza<span class=\"__1 _3\"></span>do  por  Fomento  de Construcciones <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Contratas, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _c\"></span>basado <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>planificaci\u00f3n <span class=\"__1 _c\"></span>elaborada <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>para <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>periodo 2025-2027. <span class=\"__1 _6\"></span>Se <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>considerad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>crecimientos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cifra <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>egocios <span class=\"__1 _6\"></span>del 3,<span class=\"__1 _6\"></span>7% <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2025, <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>1,6% <span class=\"__1 _6\"></span>para 2026 <span class=\"__1 _3\"></span>y del <span class=\"__1 _20\"></span>0,6% para <span class=\"__1 _20\"></span>el 2<span class=\"__1 _3\"></span>027. P<span class=\"__1 _3\"></span>or su <span class=\"__1 _20\"></span>parte el <span class=\"__1 _20\"></span>margen d<span class=\"__1 _3\"></span>e Ebitda <span class=\"__1 _20\"></span>proyectado <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>10,4% <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio<span class=\"__1 _3\"></span> 2025, <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>11,4% <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ara <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2026 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>11,3% <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ara <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2027<span class=\"ls14\">. <span class=\"__1 _13\"></span></span>En <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>peri<span class=\"__1 _3\"></span>odos <span class=\"__1 _13\"></span>posteriores, <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>proyecta <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> crecimiento vegetativo <span class=\"__1 _6\"></span>a nivel <span class=\"__1 _6\"></span>del resultado <span class=\"__1 _6\"></span>antes de <span class=\"__1 _6\"></span>impuestos igual <span class=\"__1 _6\"></span>al 2%. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>cuanto <span class=\"__1 _6\"></span>al grupo <span class=\"__1 _6\"></span>fiscal<span class=\"__1 _3\"></span> encabezado <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>Aqualia, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>ha <span class=\"__1 _c\"></span>aplicado <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>crecimiento <span class=\"__1 _c\"></span>vegetativo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>2% <span class=\"__1 _20\"></span>respecto <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>beneficio antes de impuesto<span class=\"__1 _3\"></span>s correspondiente al<span class=\"__1 _3\"></span> ejercicio 202<span class=\"__1 _3\"></span>4.  En <span class=\"__1 _18\"> </span>cuanto <span class=\"__1 _33\"> </span>a <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>pasivos <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>impuestos <span class=\"__1 _18\"> </span>diferidos <span class=\"__1 _18\"> </span>registrados <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>el <span class=\"__1 _33\"> </span>Grupo, <span class=\"__1 _18\"> </span>tienen <span class=\"__1 _18\"> </span>su <span class=\"__1 _18\"> </span>origen principalmente:<span class=\"__1 _3\"></span> - <span class=\"__1 _34\"> </span>En <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>diferencias<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>valoraci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>fiscal <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>contabl<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>puesta <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>valor<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span>ctivos derivada d<span class=\"__1 _3\"></span>e las <span class=\"__1 _3\"></span>adquisici<span class=\"__1 _3\"></span>ones soci<span class=\"__1 _3\"></span>etarias h<span class=\"__1 _3\"></span>abidas <span class=\"__1 _3\"></span>en l<span class=\"__1 _3\"></span>os diferen<span class=\"__1 _3\"></span>tes seg<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>os de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>actividad d<span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o y de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>in<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ersi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>inm<span class=\"__1 _3\"></span>obiliarias, tal <span class=\"__1 _6\"></span>y como <span class=\"__1 _6\"></span>se ind<span class=\"__1 _6\"></span>ica en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>otas <span class=\"__1 _6\"></span>3.b)<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y 3<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>e). <span class=\"__1 _6\"></span>En<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>general estos <span class=\"__1 _6\"></span>pasi<span class=\"__1 _3\"></span>vos no supondr\u00e1n futuras salidas de tesor<span class=\"__1 _3\"></span>er\u00eda, debido a que revierten al mismo ritm<span class=\"__1 _3\"></span>o que la amortizaci\u00f3n de los activos re<span class=\"__1 _3\"></span>valorizados. - <span class=\"__1 _34\"> </span>En <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>amo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tizaci\u00f3n <span class=\"__1 _20\"></span>fiscal de <span class=\"__1 _c\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>de leasing <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>de d<span class=\"__1 _3\"></span>eterminados <span class=\"__1 _20\"></span>elementos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>inmovilizado material <span class=\"__1 _6\"></span>acogidos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>planes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>amortizaci\u00f3n <span class=\"__1 _6\"></span>fiscal <span class=\"__1 _6\"></span>acelerada, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>libertad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>amortizaci\u00f3n sobre <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>inversi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as, <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>permite <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizar <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>mismas en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>cuand<span class=\"__1 _3\"></span>o se cumplan determinad<span class=\"__1 _20\"></span>os requisitos.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">114<span class=\"ls0_1\"> </span></span>- <span class=\"__1 _34\"> </span>En <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>b<span class=\"__1 _3\"></span>eneficios <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las uniones <span class=\"__1 _6\"></span>temporal<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de empresas <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>incluir\u00e1n en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>base <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mponible <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el Impuesto sobre S<span class=\"__1 _3\"></span>ociedades del ej<span class=\"__1 _3\"></span>ercicio siguient<span class=\"__1 _3\"></span>e. El <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>ate<span class=\"__1 _6\"></span>nd<span class=\"__1 _3\"></span>iendo <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>establecido <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIC <span class=\"__1 _7\"></span>12 <span class=\"__1 _7\"></span>\u201cImpuesto <span class=\"__1 _6\"></span>so<span class=\"__1 _6\"></span>br<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _6\"></span>ganancias\u201d, <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>procedido <span class=\"__1 _6\"></span>a compensar los acti<span class=\"__1 _3\"></span>vos y pasivos por<span class=\"__1 _3\"></span> impuesto diferid<span class=\"__1 _3\"></span>o correspondient<span class=\"__1 _3\"></span>es a aquell<span class=\"__1 _3\"></span>as entidades, qu<span class=\"__1 _3\"></span>e, de acuerdo <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>legislaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>fiscal <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>les <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>ca <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>derecho <span class=\"__1 _6\"></span>legal <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ompensarlos y <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>liquidar\u00e1n por <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>neto <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>funci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>calendario. <span class=\"__1 _c\"></span>A <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>han <span class=\"__1 _c\"></span>compensado <span class=\"__1 _20\"></span>activos y pasivos p<span class=\"__1 _3\"></span>or impuest<span class=\"__1 _3\"></span>o diferid<span class=\"__1 _3\"></span>o por import<span class=\"__1 _3\"></span>e de 9<span class=\"__1 _3\"></span>4.446 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>(298.999 mil<span class=\"__1 _3\"></span>es de euros a <span class=\"__1 _20\"></span>31 de diciembre de 20<span class=\"__1 _3\"></span>23).<span class=\"ls13\">    </span> En el cuadro siguient<span class=\"__1 _3\"></span>e se muestra el desgl<span class=\"__1 _20\"></span>ose <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e los prin<span class=\"__1 _3\"></span>cipales activos y pasi<span class=\"__1 _3\"></span>vos por impuest<span class=\"__1 _3\"></span>os diferidos antes de<span class=\"__1 _3\"></span> la citada compensaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n:  ACTIVOS 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo Fiscal Espa\u00f1a Resto TOTAL Grupo Fiscal Espa\u00f1a Resto TOTAL Provisione<span class=\"__1 _3\"></span>s y deterioro<span class=\"__1 _3\"></span>s 61.788 44.432 106.220 <span class=\"ls0_1\"> </span>93.900 58.787 152.687 <span class=\"ls0_1\"> </span>Bases imponi<span class=\"__1 _3\"></span>bles negativas y<span class=\"__1 _3\"></span> deduccio<span class=\"__1 _3\"></span>nes 244.317 41.059 285.376 <span class=\"ls0_1\"> </span>307.392 87.780 395.172 <span class=\"ls0_1\"> </span>Gasto fi<span class=\"__1 _3\"></span>nanciero no deduc<span class=\"__1 _3\"></span>ible 6.222 8.671 14.893 <span class=\"ls0_1\"> </span>6.422 34056<span class=\"ls0_1\"> </span>40.478 <span class=\"ls0_1\"> </span>Planes de pe<span class=\"__1 _3\"></span>nsiones 657<span class=\"ls0_1\"> </span>1.015 1.672 <span class=\"ls0_1\"> </span>677<span class=\"ls0_1\"> </span>1.496 2.173 <span class=\"ls0_1\"> </span>Diferencias<span class=\"__1 _3\"></span> por amortizacio<span class=\"__1 _3\"></span>nes 6.361 17.700 24.061 <span class=\"ls0_1\"> </span>10.551 15.563 26.114 <span class=\"ls0_1\"> </span>Otros 130.086 32.024 162.110 <span class=\"ls0_1\"> </span>121.077 29.644 150.721 <span class=\"ls0_1\"> </span>Total 449.431 <span class=\"ls0_1\"> </span>144.901 <span class=\"ls0_1\"> </span>594.332 <span class=\"ls0_1\"> </span>540.019 <span class=\"ls0_1\"> </span>227.326 <span class=\"ls0_1\"> </span>767.345 <span class=\"ls0_1\"> </span>PASIVOS 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo Fiscal Espa\u00f1a Resto TOTAL Grupo Fiscal Espa\u00f1a Resto TOTAL Activos a <span class=\"__1 _3\"></span>valor razonable<span class=\"__1 _3\"></span> por asignacione<span class=\"__1 _3\"></span>s diferenci<span class=\"__1 _3\"></span>as adquisici<span class=\"__1 _3\"></span>\u00f3n (NIIF 3) 3.297  131.594  134.891 <span class=\"ls0_1\"> </span>51.820  86.687  138.507 <span class=\"ls0_1\"> </span>Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as a valor razonable (N<span class=\"__1 _3\"></span>IC 40) -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> 61.366  170.898  232.264 <span class=\"ls0_1\"> </span>Amortizacione<span class=\"__1 _3\"></span>s aceler<span class=\"__1 _3\"></span>adas 9.957  138.985  148.942 <span class=\"ls0_1\"> </span>7.293  132.978  140.271 <span class=\"ls0_1\"> </span>Resultad<span class=\"__1 _3\"></span>o Uniones Temporal<span class=\"__1 _3\"></span>es de Empresas 19.584  5.158  24.742 <span class=\"ls0_1\"> </span>13.835  5.293  19.128 <span class=\"ls0_1\"> </span>Arrendamient<span class=\"__1 _3\"></span>o financier<span class=\"__1 _3\"></span>o 2.088  131 <span class=\"ls0_1\"> </span>2.219 <span class=\"ls0_1\"> </span>3.013  2.436  5.449 <span class=\"ls0_1\"> </span>Otros 3.858  36.234  40.092 <span class=\"ls0_1\"> </span>27.148  25.843  52.991 <span class=\"ls0_1\"> </span>Total 38.784 <span class=\"ls0_1\"> </span>312.102 <span class=\"ls0_1\"> </span>350.886 <span class=\"ls0_1\"> </span>164.475 <span class=\"ls0_1\"> </span>424.135 <span class=\"ls0_1\"> </span>588.610 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>dos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cuadros <span class=\"__1 _13\"></span>ant<span class=\"__1 _20\"></span>eriores <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _7\"></span>entre <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrespond<span class=\"__1 _3\"></span>e fundamentalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>impu<span class=\"__1 _3\"></span>estos <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>activo <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _7\"></span>aportados <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Cementos e <span class=\"__1 _3\"></span>Inmobiliaria <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>3<span class=\"__1 _6\"></span>1 d<span class=\"__1 _3\"></span>e dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>23, l<span class=\"__1 _3\"></span>os cuales <span class=\"__1 _3\"></span>se han d<span class=\"__1 _3\"></span>ado de <span class=\"__1 _3\"></span>baja <span class=\"__1 _3\"></span>en el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _3\"></span>2024 como consecuencia<span class=\"__1 _3\"></span> de <span class=\"ls35\">su</span> <span class=\"__1 _6\"></span>escisi\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>parcial finan<span class=\"__1 _3\"></span>ciera, por importe de 173.<span class=\"__1 _3\"></span>359 y 317.334 miles de euros<span class=\"__1 _3\"></span> respectivament<span class=\"__1 _3\"></span>e (nota 5).<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">115<span class=\"ls0_1\"> </span></span>A continuaci\u00f3n se pres<span class=\"__1 _20\"></span>enta el calendario de aplicaci<span class=\"__1 _3\"></span>\u00f3n previsto de l<span class=\"__1 _3\"></span>os impuestos diferi<span class=\"__1 _3\"></span>dos: 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029 y siguientes      <span class=\"ls0_1\">Total </span>Activos 90.987  80.183  133.728  64.282  225.152  594.332 <span class=\"ls0_1\"> </span>Pasivos 53.835  49.529  49.529  49.529  148.464  350.886 <span class=\"ls0_1\"> </span>El <span class=\"__1 _33\"> </span>Grupo <span class=\"__1 _33\"> </span>cuenta <span class=\"__1 _33\"> </span>con <span class=\"__1 _33\"> </span>cr\u00e9ditos <span class=\"__1 _18\"> </span>fiscales <span class=\"__1 _33\"> </span>correspondientes <span class=\"__1 _18\"> </span>a <span class=\"__1 _33\"> </span>bases <span class=\"__1 _33\"> </span>imponibles <span class=\"__1 _33\"> </span>negativas <span class=\"__1 _18\"> </span>(BINs), principalmente <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>extra<span class=\"__1 _3\"></span>njero, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>han <span class=\"__1 _13\"></span>sido <span class=\"__1 _7\"></span>activados <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>estados <span class=\"__1 _13\"></span>fina<span class=\"__1 _20\"></span>ncieros <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>no <span class=\"__1 _6\"></span>te<span class=\"__1 _6\"></span>ner<span class=\"__1 _20\"></span> certeza <span class=\"__1 _20\"></span>sobre <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>plazos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>su recuperaci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>207,5 <span class=\"__1 _20\"></span>millones <span class=\"__1 _20\"></span>de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>plazo <span class=\"__1 _3\"></span>estimado de vencimiento de las<span class=\"__1 _20\"></span> BINs no activadas, es el que s<span class=\"__1 _3\"></span>e muestra a c<span class=\"__1 _3\"></span>ontinuaci\u00f3n: Horizonte de vencimiento Cr\u00e9ditos fiscales (en millones de euros) De 2025 a 2029 31,9  De 2030 a 2034 4,9  De 2035 en adelante 5,0  Sin vencimiento 165,7  207,5  Por <span class=\"__1 _13\"></span>otra <span class=\"__1 _13\"></span>par<span class=\"__1 _3\"></span>te, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>cr\u00e9ditos <span class=\"__1 _13\"></span>fiscal<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span>ctivados, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrespondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>deducciones<span class=\"__1 _3\"></span> fiscales acreditadas <span class=\"__1 _3\"></span>y pendientes d<span class=\"__1 _3\"></span>e aplicaci\u00f3n, p<span class=\"__1 _3\"></span>or importe total de<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>5,3 millon<span class=\"__1 _3\"></span>es de euros.<span class=\"__1 _5f\"> </span>b)<span class=\"ls0_1\"> <span class=\"__1 _36\"> </span>Administraciones p\u00fabl<span class=\"__1 _3\"></span>icas </span>La <span class=\"__1 _6\"></span>composici\u00f3n <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>corrien<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ep\u00edgraf<span class=\"__1 _3\"></span>e \u201cAdministracion<span class=\"__1 _3\"></span>es p\u00fablicas\u201d es la sig<span class=\"__1 _3\"></span>uiente:<span class=\"ff1_1\"> </span>Activos corrientes<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto sobre el Valor A\u00f1adido a recuperar (nota 16) 123.445  143.260  Impuesto corriente 127.185  84.449  Resto conceptos tributarios (nota 16) 148.309  79.683  398.939 <span class=\"ls0_1\"> </span>307.392 <span class=\"ls0_1\"> </span>Pasivos corrientes<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto sobre el Valor A\u00f1adido a ingresar (nota 22) 90.764  92.088  Impuesto corriente (nota 22) 52.870  39.254  Seguridad Social acreedora y resto conceptos tributari<span class=\"__1 _3\"></span>os (nota 2<span class=\"__1 _6\"></span>2) 273.506  222.720  Aplazamientos  39 <span class=\"ls0_1\"> </span>39 <span class=\"ls0_1\"> </span>417.179 <span class=\"ls0_1\"> </span>354.101<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">116<span class=\"ls0_1\"> </span></span>c)<span class=\"ls0_1\"> <span class=\"__1 _3f\"> </span>Gasto por impuesto <span class=\"__1 _3\"></span>sobre be<span class=\"__1 _3\"></span>neficios </span>El gasto por el impuesto s<span class=\"__1 _3\"></span>obre beneficios de<span class=\"__1 _3\"></span>vengado en el ejercici<span class=\"__1 _3\"></span>o asciende a 153.170 miles de euro<span class=\"__1 _3\"></span>s (154.060 <span class=\"__1 _13\"></span>miles <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>20<span class=\"ls19\">23</span>), <span class=\"__1 _2d\"> </span>tal <span class=\"__1 _2d\"></span>como <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"></span>recogido <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>resul<span class=\"__1 _3\"></span>tados adjunta. A continuaci<span class=\"__1 _3\"></span>\u00f3n se presenta la<span class=\"__1 _3\"></span> conciliaci\u00f3n ent<span class=\"__1 _3\"></span>re el resultado c<span class=\"__1 _3\"></span>ontable <span class=\"ls1f\">y </span>la base i<span class=\"__1 _3\"></span>mponible: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado contabl<span class=\"__1 _3\"></span>e consolidado d<span class=\"__1 _20\"></span>e<span class=\"__1 _6\"></span>l ejercicio antes de impuesto<span class=\"__1 _3\"></span>s de actividad<span class=\"__1 _3\"></span>es continuadas 584.631 <span class=\"ls0_1\"> </span>632.118 <span class=\"ls0_1\"> </span>Aumentos Disminuciones<span class=\"__1 _3\"></span> Aumentos Disminuciones Diferencias<span class=\"__1 _3\"></span> permanente<span class=\"__1 _3\"></span>s 231.768  (119.797) 111.971  44.709  (66.204) (21.495) Resultado contabl<span class=\"__1 _3\"></span>e consolidado aju<span class=\"__1 _20\"></span>stado de actividades conti<span class=\"__1 _3\"></span>nuadas  696.602 <span class=\"ls0_1\"> </span>610.623 <span class=\"ls0_1\"> </span>Diferencias<span class=\"__1 _3\"></span> temporales - Con origen en <span class=\"__1 _3\"></span>el ejercic<span class=\"__1 _3\"></span>io 180.147  (155.967) 24.180  225.780  (120.453) 105.327  - Con origen en <span class=\"__1 _3\"></span>ejercic<span class=\"__1 _3\"></span>ios anteriores 168.802  (223.859) (55.057) 141.973  (293.860) (151.887) Base imponible c<span class=\"__1 _3\"></span>onsolidada de act<span class=\"__1 _3\"></span>ividades continuadas (re<span class=\"__1 _3\"></span>sultado fiscal)<span class=\"__1 _3\"></span> 665.725 <span class=\"ls0_1\"> </span>564.063 <span class=\"ls0_1\"> </span>Del cuadro <span class=\"__1 _3\"></span>anterior, <span class=\"__1 _3\"></span>dada l<span class=\"__1 _20\"></span>a magnitud de l<span class=\"__1 _3\"></span>os impor<span class=\"__1 _3\"></span>tes, cabe <span class=\"__1 _3\"></span>se\u00f1alar <span class=\"__1 _3\"></span>que la bas<span class=\"__1 _3\"></span>e i<span class=\"__1 _3\"></span>mponible es <span class=\"__1 _3\"></span>la me<span class=\"__1 _3\"></span>jor estimaci\u00f3n <span class=\"__1 _6\"></span>disponible <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>formulaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuentas. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>definitivamente <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>pagar <span class=\"__1 _6\"></span>se determinar\u00e1 <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>liquidaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>impuesto <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>realizar\u00e1 <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _6\"></span>202<span class=\"__1 _6\"></span>5, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>la liquidaci\u00f3n final pu<span class=\"__1 _3\"></span>ede variar tal c<span class=\"__1 _3\"></span>omo se explica en la<span class=\"__1 _20\"></span> no<span class=\"__1 _6\"></span>ta <span class=\"__1 _3\"></span>3.q) de la presente M<span class=\"__1 _3\"></span>emoria. En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejer<span class=\"__1 _3\"></span>cicio <span class=\"__1 _7\"></span>2024, <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>diferenci<span class=\"__1 _3\"></span>as <span class=\"__1 _7\"></span>permanentes, <span class=\"__1 _7\"></span>incluyen, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>aumento, <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>109.686 miles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>provisiones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>deterioros <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>v<span class=\"__1 _3\"></span>ertederos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Rein<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>Unido. <span class=\"__1 _7\"></span>Como <span class=\"__1 _7\"></span>disminuciones, figura, <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>import<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>41.178 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>g<span class=\"__1 _3\"></span>enerados <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>ad<span class=\"__1 _6\"></span>quisi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>so<span class=\"__1 _6\"></span>ciedad <span class=\"__1 _6\"></span>Tranv\u00eda <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Parla, S.A. (nota 4), <span class=\"__1 _6\"></span>as\u00ed como 13.242 miles de euros <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or el resultado <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>entidades consolidadas por el m\u00e9todo de la particip<span class=\"__1 _3\"></span>aci\u00f3n.  En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2023, <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>dif<span class=\"__1 _3\"></span>erencias <span class=\"__1 _6\"></span>permanen<span class=\"__1 _3\"></span>tes, <span class=\"__1 _6\"></span>inclu\u00edan, <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>dismin<span class=\"__1 _3\"></span>uci\u00f3n, <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>42.<span class=\"__1 _3\"></span>404 miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>entidades <span class=\"__1 _20\"></span>consolidadas <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>participaci\u00f3n. <span class=\"__1 _c\"></span>Asimismo, destaca <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>disminucio<span class=\"__1 _3\"></span>nes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _13\"></span>diferencias <span class=\"__1 _2d\"> </span>temporales <span class=\"__1 _1a\"> </span>la<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>compensaci\u00f3n <span class=\"__1 _2d\"> </span><span class=\"ls1a\">de<span class=\"__1 _6\"></span></span> <span class=\"__1 _2d\"></span>bases <span class=\"__1 _2d\"> </span>imponibles negativas activadas <span class=\"__1 _3\"></span>en a\u00f1os anteri<span class=\"__1 _3\"></span>ores por importe<span class=\"__1 _3\"></span> de 202.706 mil<span class=\"__1 _3\"></span>es de eur<span class=\"__1 _3\"></span>os. A continuaci\u00f3n se <span class=\"__1 _3\"></span>muestra la concili<span class=\"__1 _3\"></span>aci\u00f3n del gast<span class=\"__1 _3\"></span>o por impuesto sobr<span class=\"__1 _3\"></span>e beneficios: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado contable consolidado ajustado de     <span class=\"ls0_1\">actividades continuadas </span>696.602  610.623  Cuota del impuesto sobre beneficios (165.801) (135.729) Deducciones y bonificaciones 3.489  1.668  Ajustes por cambio de tipo impositivo 449 <span class=\"ls0_1\"> </span>(3.196) Otros ajustes 8.693  (16.803) Impuesto sobre beneficios  (153.170) (154.060) El <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>O<span class=\"__1 _3\"></span>tros <span class=\"__1 _6\"></span>ajuste<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercicio 2023 <span class=\"__1 _6\"></span>inclu\u00eda <span class=\"__1 _6\"></span>entre <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>concept<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>gasto<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>7.027 m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> de euros por la el<span class=\"__1 _3\"></span>ectricidad generad<span class=\"__1 _3\"></span>a en las plantas<span class=\"__1 _3\"></span> incineradoras del R<span class=\"__1 _3\"></span>eino Unido.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">117<span class=\"ls0_1\"> </span></span>Los <span class=\"__1 _18\"> </span>principales <span class=\"__1 _18\"> </span>componentes <span class=\"__1 _18\"> </span>del <span class=\"__1 _18\"> </span>impuesto <span class=\"__1 _18\"> </span>sobre <span class=\"__1 _18\"> </span>beneficios, <span class=\"__1 _33\"> </span>distinguiend<span class=\"__1 _3\"></span>o <span class=\"__1 _18\"> </span>entre <span class=\"__1 _18\"> </span>el <span class=\"__1 _33\"> </span>impuesto corriente, <span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>decir, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>correspondient<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>presente <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _13\"></span>difer<span class=\"__1 _3\"></span>ido, <span class=\"__1 _13\"></span>entendido <span class=\"__1 _13\"></span>este \u00faltimo <span class=\"__1 _2d\"></span>como <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>im<span class=\"__1 _6\"></span>pac<span class=\"__1 _3\"></span>to <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _2d\"> </span>del <span class=\"__1 _2d\"> </span>nacimiento <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>reversi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>dif<span class=\"__1 _3\"></span>erencias <span class=\"__1 _13\"></span>temporarias <span class=\"__1 _2d\"></span>que afectan <span class=\"__1 _20\"></span>al <span class=\"__1 _c\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>o <span class=\"__1 _20\"></span>pasivos <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>impuestos <span class=\"__1 _c\"></span>diferidos <span class=\"__1 _20\"></span>reconocidos <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>balance, <span class=\"__1 _20\"></span>es <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto corriente (146.746) (135.689) Impuestos diferidos  (6.424) (18.371) Impuesto sobre beneficios  (153.170) (154.060) Por otra <span class=\"__1 _6\"></span>par<span class=\"__1 _3\"></span>te, la OCDE <span class=\"__1 _6\"></span>ha impulsad<span class=\"__1 _3\"></span>o un <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>yecto para establecer un impuesto <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omplementari<span class=\"__1 _3\"></span>o para garantizar <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>nivel <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>\u00ednim<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>global <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>imposici\u00f3n <span class=\"__1 _2d\"> </span>para <span class=\"__1 _1a\"> </span>los <span class=\"__1 _32\"> </span>grupos <span class=\"__1 _1a\"> </span>mul<span class=\"__1 _3\"></span>tinacionales <span class=\"__1 _1a\"> </span>(el <span class=\"__1 _1a\"> </span>denominad<span class=\"__1 _20\"></span>o proyecto \u201cPilar <span class=\"__1 _6\"></span><span class=\"ff1_1\">2</span>\u201d).  <span class=\"__1 _6\"></span>La normativa del Pilar <span class=\"__1 _6\"></span>2 ha <span class=\"__1 _6\"></span>sido <span class=\"ff1_1\">adoptada <span class=\"__1 _6\"></span>por el Parlamento Europeo <span class=\"__1 _6\"></span>a trav\u00e9s de </span>su Directiva 2022/2523 del Consejo de 15 <span class=\"ls1c\">de<span class=\"__1 _6\"></span></span> dicie<span class=\"__1 _3\"></span>mbre de 2022, Directiva que ha sido transpuesta en Espa\u00f1a a <span class=\"__1 _3\"></span>trav\u00e9s d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>Ley 7/2024, <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>20 de d<span class=\"__1 _3\"></span>iciembre. <span class=\"__1 _3\"></span> La <span class=\"__1 _3\"></span>normativa<span class=\"__1 _3\"></span> Pilar<span class=\"__1 _3\"></span> 2 <span class=\"__1 _3\"></span>ha sid<span class=\"__1 _3\"></span>o pro<span class=\"__1 _3\"></span>mulgada en <span class=\"__1 _3\"></span>una gran <span class=\"__1 _20\"></span>parte d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>jurisdiccio<span class=\"__1 _3\"></span>nes <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>opera <span class=\"__1 _20\"></span>el Gru<span class=\"__1 _20\"></span>po. La <span class=\"__1 _20\"></span>legislaci\u00f3n <span class=\"__1 _20\"></span>ser\u00e1 <span class=\"__1 _20\"></span>efectiva <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>ejercicios anuales del Grup<span class=\"__1 _3\"></span>o que se inicien<span class=\"__1 _3\"></span> en el 1 de en<span class=\"__1 _3\"></span>ero de 2024.  Con la evaluaci\u00f3n realiz<span class=\"__1 _3\"></span>ada hasta el momento, el Grup<span class=\"__1 _3\"></span>o ha identificado una exposici\u00f3n po<span class=\"__1 _3\"></span>tencial a los impuestos <span class=\"__1 _13\"></span>del <span class=\"__1 _2d\"></span>Pilar <span class=\"__1 _2d\"></span>2 <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>beneficios <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>enidos <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>Emiratos <span class=\"__1 _2d\"></span>\u00c1rabes <span class=\"__1 _13\"></span>Unidos <span class=\"__1 _2d\"> </span>y <span class=\"__1 _2d\"> </span>Hungr\u00eda, <span class=\"__1 _2d\"></span>donde <span class=\"__1 _13\"></span>es probable <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>impositiv<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>efectivo <span class=\"__1 _20\"></span>esperado <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Pilar <span class=\"__1 _20\"></span>2 <span class=\"__1 _20\"></span>sea <span class=\"__1 _3\"></span>inferior<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>15%. <span class=\"__1 _20\"></span>La <span class=\"__1 _20\"></span>exposici\u00f3n <span class=\"__1 _20\"></span>potencial proceder\u00eda <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>entidades, <span class=\"__1 _20\"></span>principalmente<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>filiales <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pe<span class=\"__1 _3\"></span>rativas, <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>estas<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>jurisdicci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>el tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> impositivo ef<span class=\"__1 _3\"></span>ectivo d<span class=\"__1 _3\"></span>el Pilar 2 <span class=\"__1 _3\"></span>es inferi<span class=\"__1 _3\"></span>or al <span class=\"__1 _3\"></span>15 %. Se <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>estimado que <span class=\"__1 _20\"></span>el coste tota<span class=\"__1 _3\"></span>l por la <span class=\"__1 _3\"></span>aplicaci\u00f3n d<span class=\"__1 _3\"></span>e la normativa del <span class=\"__1 _3\"></span>Pilar 2 asc<span class=\"__1 _3\"></span>ender\u00eda a 0,5 mill<span class=\"__1 _3\"></span>ones de euros.  25.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>PLANES DE PENSIONES Y O<span class=\"__1 _3\"></span>BLIGACIONE<span class=\"__1 _3\"></span>S SIMILARES Las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>espa\u00f1olas <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>mayoritariamente, <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _6\"></span>establecidos <span class=\"__1 _6\"></span>planes <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>pensiones complementari<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>Seguridad <span class=\"__1 _13\"></span>Social, <span class=\"__1 _2d\"> </span>salvo <span class=\"__1 _1a\"> </span>aquellas <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _2d\"></span>adscritas <span class=\"__1 _2d\"></span>al <span class=\"__1 _2d\"></span>convenio <span class=\"__1 _2d\"></span>del sector <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>Construcci\u00f3n. <span class=\"__1 _20\"></span>No obstant<span class=\"__1 _3\"></span>e, <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>acuerdo c<span class=\"__1 _20\"></span>on lo <span class=\"__1 _20\"></span>establecido <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>el Text<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>Refundido <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>Ley de <span class=\"__1 _1a\"> </span>Regulaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>Planes <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>Fondos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Pensiones, <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>aquell<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>casos <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>oncretos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>existen obligaciones <span class=\"__1 _14\"> </span>similares, <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>sociedades <span class=\"__1 _14\"> </span>proceden <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>externalizar <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>compromisos <span class=\"__1 _2c\"> </span>en <span class=\"__1 _38\"> </span>materia <span class=\"__1 _14\"> </span>de pensiones y otras oblig<span class=\"__1 _3\"></span>aciones si<span class=\"__1 _3\"></span>milares con su pers<span class=\"__1 _3\"></span>onal. De <span class=\"__1 _3\"></span>conformidad <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>el art\u00edcu<span class=\"__1 _3\"></span>lo <span class=\"__1 _3\"></span>38.8 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>Estatutos <span class=\"__1 _20\"></span>Sociales, <span class=\"__1 _20\"></span>Fomento de <span class=\"__1 _20\"></span>Construcciones <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>Contratas, S.A. mantiene <span class=\"__1 _6\"></span>un seguro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e responsabilidad civil <span class=\"__1 _6\"></span>que da <span class=\"__1 _6\"></span>cobertura a Administradores y <span class=\"__1 _6\"></span>Directivos. La p\u00f3liza <span class=\"__1 _6\"></span>es global <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>tot<span class=\"__1 _3\"></span>alidad <span class=\"__1 _6\"></span>del colectivo <span class=\"__1 _6\"></span>directi<span class=\"__1 _3\"></span>vo <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _6\"></span>y en <span class=\"__1 _6\"></span>2024 se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>pagado <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>prima<span class=\"__1 _20\"></span> por importe 1.26<span class=\"__1 _3\"></span>5 miles de euros<span class=\"__1 _3\"></span> (1.284 miles de eur<span class=\"__1 _3\"></span>os en el ejercicio<span class=\"__1 _3\"></span> 2023). Fomento <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>Construcciones <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>Contratas, <span class=\"__1 _2c\"> </span>S.A. <span class=\"__1 _2c\"> </span>ha <span class=\"__1 _2c\"> </span>contratado <span class=\"__1 _2c\"> </span>una <span class=\"__1 _2c\"> </span>p\u00f3liza <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>accidentes <span class=\"__1 _2c\"> </span>para <span class=\"__1 _14\"> </span>los Consejeros, tanto <span class=\"__1 _6\"></span>en el ejercicio <span class=\"__1 _6\"></span>de sus <span class=\"__1 _6\"></span>funcione<span class=\"__1 _3\"></span>s como<span class=\"__1 _6\"></span> para su <span class=\"__1 _6\"></span>vida personal, con <span class=\"__1 _6\"></span>cobertura en caso de fal<span class=\"__1 _3\"></span>lecimiento,<span class=\"__1 _3\"></span> inv<span class=\"__1 _3\"></span>alidez <span class=\"__1 _20\"></span>permanente <span class=\"__1 _3\"></span>total, <span class=\"__1 _3\"></span>invalidez<span class=\"__1 _20\"></span> permanente <span class=\"__1 _3\"></span>absoluta<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>gran <span class=\"__1 _20\"></span>invalidez. <span class=\"__1 _3\"></span>La pri<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> pagada en el ejercici<span class=\"__1 _3\"></span>o asciende a 5 mil<span class=\"__1 _3\"></span>es de euros (<span class=\"__1 _3\"></span>5 miles de eur<span class=\"__1 _3\"></span>os en el ejercic<span class=\"__1 _3\"></span>io 2023). Algunas  sociedades  extranjeras  del  Grupo  tienen  asumido  el  compro<span class=\"__1 _3\"></span>miso  de  complementar  las prestaciones <span class=\"__1 _1a\"> </span>por  jubilaci<span class=\"__1 _20\"></span>\u00f3n  y <span class=\"__1 _1a\"> </span>otras  obligaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _32\"> </span>similares<span class=\"__1 _3\"></span>  de<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>sus <span class=\"__1 _1a\"> </span>empleados <span class=\"__1 _32\"> </span>mediante<span class=\"__1 _3\"></span>  plan<span class=\"__1 _3\"></span>es <span class=\"__1 _32\"> </span>de prestaciones <span class=\"__1 _2d\"></span>definidas. <span class=\"__1 _13\"></span>La <span class=\"__1 _2d\"> </span>valoraci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"></span>obligaciones <span class=\"__1 _13\"></span>devengadas <span class=\"__1 _2d\"></span>y,<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>su <span class=\"__1 _2d\"> </span>caso, <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _13\"></span>activos<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">118<span class=\"ls0_1\"> </span></span>afectos <span class=\"__1 _1a\"> </span>ha  sid<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>realizada <span class=\"__1 _1a\"> </span>por <span class=\"__1 _32\"> </span>expert<span class=\"__1 _3\"></span>os <span class=\"__1 _32\"> </span>actuarios <span class=\"__1 _1a\"> </span>independientes <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>trav\u00e9s <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>m\u00e9todos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>t\u00e9cnica<span class=\"__1 _3\"></span>s actuariales generalmente aceptados <span class=\"__1 _6\"></span>y recogidos, en <span class=\"__1 _6\"></span>su caso, <span class=\"__1 _6\"></span>en el balance <span class=\"__1 _6\"></span>conso<span class=\"__1 _3\"></span>lidado adjunto <span class=\"__1 _6\"></span>en el ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cProvisiones<span class=\"__1 _3\"></span> no <span class=\"__1 _3\"></span>corrientes<span class=\"__1 _3\"></span>\u201d dentr<span class=\"__1 _3\"></span>o del<span class=\"__1 _3\"></span> concep<span class=\"__1 _3\"></span>to \u201cObl<span class=\"ff1_1\">igacione<span class=\"__1 _3\"></span>s p<span class=\"__1 _3\"></span>or presta<span class=\"__1 _3\"></span>ciones a<span class=\"__1 _3\"></span> largo<span class=\"__1 _3\"></span> plazo<span class=\"__1 _20\"></span> </span>al personal\u201d, de acuerd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> c<span class=\"__1 _3\"></span>on los criteri<span class=\"__1 _3\"></span>os establecidos p<span class=\"__1 _3\"></span>or las NIIF (nota 19).<span class=\"ff1_1\"> </span>Las <span class=\"__1 _2d\"></span>principales<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>prestaciones <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>refiere <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>p\u00e1rrafo <span class=\"__1 _2d\"></span>anterior <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>las sociedades del grupo FCC <span class=\"__1 _6\"></span>E<span class=\"__1 _3\"></span>nvironment (UK), residentes en el <span class=\"__1 _6\"></span>Rein<span class=\"__1 _3\"></span>o Unido, que <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>corporan al balance consolidado  adjunto  a  3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>  de <span class=\"__1 _2c\"> </span>diciembre  de  2024 <span class=\"__1 _2c\"> </span>las  obligaciones <span class=\"__1 _2c\"> </span>derivadas<span class=\"__1 _3\"></span>  de <span class=\"__1 _2c\"> </span>las  prestaciones asumidas <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>mpleados, <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>vez <span class=\"__1 _6\"></span>deducidos <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>afectos <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>atend<span class=\"__1 _20\"></span>er <span class=\"__1 _7\"></span>tales <span class=\"__1 _6\"></span>prestaci<span class=\"__1 _3\"></span>ones. El <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>actuarial <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>devengadas <span class=\"__1 _7\"></span>asci<span class=\"__1 _3\"></span>ende <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>45.182 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>(42.373 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _c\"></span>2023), <span class=\"__1 _20\"></span>mientras <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _c\"></span>razonable <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _c\"></span>activos <span class=\"__1 _20\"></span>afectos <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>50.757 miles de eur<span class=\"__1 _3\"></span>os (44.261 <span class=\"__1 _3\"></span>miles de eur<span class=\"__1 _3\"></span>os a 3<span class=\"__1 _3\"></span>1 de diciem<span class=\"__1 _3\"></span>bre de 202<span class=\"ls9\">3)</span>.<span class=\"__1 _3\"></span> La diferencia <span class=\"__1 _20\"></span>neta supone un saldo activo de 5.575 <span class=\"__1 _3\"></span>miles de euros (1.888<span class=\"__1 _3\"></span> miles de eur<span class=\"__1 _3\"></span>os a 31 de diciembre<span class=\"__1 _3\"></span> de 2023), <span class=\"ls1a\">que<span class=\"ls13\">  </span></span>se recono<span class=\"__1 _3\"></span>ce en el <span class=\"__1 _1a\"> </span>balance <span class=\"__1 _1a\"> </span>consolidado <span class=\"__1 _1a\"> </span>adjunto <span class=\"__1 _1a\"> </span><span class=\"ffc\">en <span class=\"__1 _1a\"> </span>el  ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _1a\"> </span>\u201cActivos <span class=\"__1 _1a\"> </span>financier<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>corrientes\u201d<span class=\"__1 _6\"></span><span class=\"ff1_1\">.<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>En <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>ep\u00edgrafe<span class=\"__1 _3\"></span> </span></span>\u201cGastos <span class=\"__1 _6\"></span>de personal\u201d de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> cuenta <span class=\"__1 _6\"></span>de p\u00e9rdidas y <span class=\"__1 _6\"></span>ganan<span class=\"__1 _3\"></span>cias <span class=\"__1 _6\"></span>cons<span class=\"__1 _3\"></span>olidada adjunta <span class=\"__1 _6\"></span>se incluye un <span class=\"__1 _7\"></span><span class=\"ff1_1\">ingreso </span>de <span class=\"__1 _6\"></span>110 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>(coste <span class=\"__1 _6\"></span>de 83 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023) <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la diferencia <span class=\"__1 _6\"></span>neta entre el coste de l<span class=\"__1 _3\"></span>os servici<span class=\"__1 _3\"></span>os y los rendimient<span class=\"__1 _3\"></span>os de los acti<span class=\"__1 _3\"></span>vos afectos al plan. L<span class=\"__1 _3\"></span>a tasa actuarial<span class=\"__1 _3\"></span> media utilizada ha sido del<span class=\"__1 _3\"></span> 5,55% (4,75% en <span class=\"__1 _3\"></span>2023). A <span class=\"__1 _13\"></span>continuaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>detalla <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>movimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>asociados <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los planes de pensiones <span class=\"__1 _3\"></span>y obligaciones<span class=\"__1 _3\"></span> similares<span class=\"__1 _3\"></span>: Ejercicio 2024: Evoluci\u00f3n real de<span class=\"__1 _3\"></span>l valor act<span class=\"__1 _3\"></span>ual de la oblig<span class=\"__1 _3\"></span>aci\u00f3n Grupo FCC Environment (UK) Saldos obligaciones al inicio d<span class=\"__1 _3\"></span>el ejercicio 42.373 <span class=\"ls0_1\"> </span> Coste de los servicios del ejercicio corriente 124 <span class=\"fc4 ls0_1\"> </span> Costes por intereses 2.060 <span class=\"fc4\"> </span> Aportaciones de los participantes 23 <span class=\"fc4 ls0_1\"> </span> P\u00e9rdidas/ganancias actuariales 631 <span class=\"fc4 ls0_1\"> </span> Modificaciones por tipo de cambio 2.037 <span class=\"fc4\"> </span> Prestaciones pagadas en el ejercicio (2.066)<span class=\"fc4\"> </span> Coste de los servicios pasados  - <span class=\"fc4\"> </span> Liquidaciones  - <span class=\"fc4\"> </span>Saldo obligaciones final<span class=\"__1 _3\"></span> del ejercicio<span class=\"__1 _6\"></span> 45.182<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">119<span class=\"ls0_1\"> </span></span>Evoluci\u00f3n real de<span class=\"__1 _3\"></span>l valor razona<span class=\"__1 _3\"></span>ble de activos afec<span class=\"__1 _3\"></span>tos Grupo FCC Environment (UK) Saldos activos afectos al inicio del ejercici<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> 44.261 <span class=\"ls0_1\"> </span> Rendimiento esperado de activos 2.188 <span class=\"fc4\"> </span> P\u00e9rdidas/ganancias actuariales 2.828 <span class=\"fc4\"> </span> Modificaciones por tipos de cambio 2.128 <span class=\"fc4\"> </span> Aportaciones efectuadas por el empleador 1.511 <span class=\"fc4\"> </span> Aportaciones efectuadas por el participante 23 <span class=\"fc4 ls0_1\"> </span> Prestaciones pagadas (2.066)<span class=\"fc4\"> </span> Liquidaciones (116)<span class=\"fc4\"> </span>Saldo activos afectos al final<span class=\"__1 _3\"></span> del ejer<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>cio 50.757 <span class=\"ls0_1\"> </span>Conciliaci\u00f3n ev<span class=\"__1 _3\"></span>oluci\u00f3n real de <span class=\"__1 _3\"></span>la obligaci\u00f3n men<span class=\"__1 _3\"></span>os los activos<span class=\"__1 _3\"></span> afectos  Grupo FCC Environment (UK)  Saldo neto obligaciones menos activos  afectos al final del ejercicio (5.575)<span class=\"fc4\"> </span>Ejercicio 2023: Evoluci\u00f3n real de<span class=\"__1 _3\"></span>l valor act<span class=\"__1 _3\"></span>ual de la oblig<span class=\"__1 _3\"></span>aci\u00f3n Grupo FCC Environment (UK) Saldos obligaciones al inicio d<span class=\"__1 _3\"></span>el ejercicio 40.876 <span class=\"ls0_1\"> </span> Coste de los servicios del ejercicio corriente 112 <span class=\"ls0_1\"> </span> Costes por intereses 2.019   Aportaciones de los participantes 20 <span class=\"ls0_1\"> </span> P\u00e9rdidas/ganancias actuariales 350 <span class=\"ls0_1\"> </span> Modificaciones por tipo de cambio 841 <span class=\"ls0_1\"> </span> Prestaciones pagadas en el ejercicio (1.845)  Coste de los servicios pasados  -   Liquidaciones  -  Saldo obligaciones final<span class=\"__1 _3\"></span> del ejercicio<span class=\"__1 _6\"></span> 42.373<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">120<span class=\"ls0_1\"> </span></span>Evoluci\u00f3n real de<span class=\"__1 _3\"></span>l valor razonable de <span class=\"__1 _3\"></span>activos afectos Grupo FCC Environment (UK) Saldos activos afectos al inicio del ejercici<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> 45.678 <span class=\"ls0_1\"> </span> Rendimiento esperado de activos 2.323   P\u00e9rdidas/ganancias actuariales (5.314)  Modificaciones por tipos de cambio 940 <span class=\"ls0_1\"> </span> Aportaciones efectuadas por el empleador 2.568   Aportaciones efectuadas por el participante 20 <span class=\"ls0_1\"> </span> Prestaciones pagadas (1.954)  Liquidaciones  -  Saldo activos afectos al final<span class=\"__1 _3\"></span> del ejer<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>cio 44.261 <span class=\"ls0_1\"> </span>Conciliaci\u00f3n ev<span class=\"__1 _3\"></span>oluci\u00f3n real de <span class=\"__1 _3\"></span>la obligaci\u00f3n men<span class=\"__1 _3\"></span>os los activos<span class=\"__1 _3\"></span> afectos  Grupo FCC Environment (UK)  Saldo neto obligaciones menos activos  afectos al final del ejercicio (1.888) 26.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>GARANT\u00cdAS COMPROME<span class=\"__1 _3\"></span>TIDAS CON TER<span class=\"__1 _3\"></span>CEROS Y O<span class=\"__1 _3\"></span>TROS PASIVOS CONTINGEN<span class=\"__1 _3\"></span>TES A 31 de diciembre<span class=\"__1 _3\"></span> de 2024 <span class=\"__1 _3\"></span>el Grupo ha incurrid<span class=\"__1 _3\"></span>o en pasivos c<span class=\"__1 _3\"></span>ontingentes, princip<span class=\"__1 _20\"></span>almente avales ante terceros, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>mayor <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ante <span class=\"__1 _6\"></span>organismos <span class=\"__1 _6\"></span>p\u00fablico<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>clientes <span class=\"__1 _6\"></span>privados <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>tizar <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>buen <span class=\"__1 _6\"></span>fin de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>obras <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>saneami<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>urbano, <span class=\"__1 _6\"></span>por<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>4.543.201 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros (5.122.506 <span class=\"__1 _3\"></span>miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 2023). Como <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escisi\u00f3n <span class=\"__1 _13\"></span>parcial <span class=\"__1 _13\"></span>financiera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Inmobiliaria <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Cementos perfeccionada en el <span class=\"__1 _6\"></span>mes de noviembre de <span class=\"__1 _6\"></span>2024 se ha <span class=\"__1 _6\"></span>producido la salida <span class=\"__1 _6\"></span>de los pasivos <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontingentes<span class=\"__1 _3\"></span> que aportaban estas<span class=\"__1 _3\"></span> actividad<span class=\"__1 _3\"></span>es (88.279 miles de<span class=\"__1 _3\"></span> euros a 3<span class=\"__1 _3\"></span>1 de diciembre de 20<span class=\"__1 _3\"></span>23). Adicionalmente el Grupo ha otorgado cartas de <span class=\"__1 _6\"></span>inde<span class=\"__1 _3\"></span>mnidad a determinados directivos con funciones<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>Direcci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Administrac<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>dependi<span class=\"__1 _3\"></span>entes, <span class=\"__1 _6\"></span>sin <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>formulaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las presentes cuentas <span class=\"__1 _6\"></span>anual<span class=\"__1 _3\"></span>es se <span class=\"__1 _6\"></span>hayan identificado riesgos <span class=\"__1 _6\"></span>a provisionar <span class=\"__1 _6\"></span>deri<span class=\"__1 _3\"></span>vados de <span class=\"__1 _6\"></span>las mismas. <span class=\"__1 _6\"></span>Tale<span class=\"__1 _3\"></span>s cartas de indemnidad s<span class=\"__1 _3\"></span>on una pr\u00e1ctica hab<span class=\"__1 _3\"></span>itual en multin<span class=\"__1 _3\"></span>acionales que expatr\u00ed<span class=\"__1 _3\"></span>an a emplead<span class=\"__1 _3\"></span>os por su doble condici\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> empleados <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>empresa<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>de directivos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>filial y son <span class=\"__1 _6\"></span>de ejecuci\u00f3n subsidiaria en <span class=\"__1 _1a\"> </span>caso <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>respectivas <span class=\"__1 _1a\"> </span>p\u00f3lizas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>directivos <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>cubrieran <span class=\"__1 _1a\"> </span>total<span class=\"__1 _3\"></span>mente <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>contingencia. <span class=\"__1 _1a\"> </span>En relaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>los n<span class=\"__1 _3\"></span>egocios <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>mantuvieron <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>Alpine, <span class=\"__1 _20\"></span>se otorgar<span class=\"__1 _3\"></span>on <span class=\"__1 _20\"></span>cartas d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>indemnidad<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>cinco <span class=\"__1 _7\"></span>directivos. <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>d\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha, <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>esperan <span class=\"__1 _7\"></span>acciones <span class=\"__1 _6\"></span>contra <span class=\"__1 _6\"></span>directivos <span class=\"__1 _6\"></span>amparados <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>dichas cartas <span class=\"__1 _3\"></span>dado <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>hechos <span class=\"__1 _20\"></span>por los <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>hipot\u00e9ti<span class=\"__1 _3\"></span>ca <span class=\"__1 _20\"></span>o eve<span class=\"__1 _3\"></span>ntualmente <span class=\"__1 _20\"></span>pudieran <span class=\"__1 _20\"></span>ser d<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>andad<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>estar\u00edan prescritos.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">121<span class=\"ls0_1\"> </span></span>Fomento <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Co<span class=\"__1 _6\"></span>nst<span class=\"__1 _3\"></span>rucciones <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _13\"></span>depend<span class=\"__1 _3\"></span>ientes <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>intervienen<span class=\"__1 _3\"></span> como <span class=\"__1 _13\"></span>parte <span class=\"__1 _2d\"></span>demandada <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>litigios <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"> </span>responsabilidades<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>propias <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"> </span>diversas actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>adjud<span class=\"__1 _3\"></span>icados <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>para <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>existen <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>otadas provisiones <span class=\"__1 _6\"></span>(nota 19). <span class=\"__1 _6\"></span>Dichos <span class=\"__1 _6\"></span>litigios<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>n\u00famer<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>sign<span class=\"__1 _3\"></span>ificativos, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>importes <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>oco relevantes <span class=\"__1 _20\"></span>considerados <span class=\"__1 _20\"></span>individualmente. <span class=\"__1 _20\"></span>Por <span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>motivo, <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>base <span class=\"__1 _20\"></span>a la <span class=\"__1 _20\"></span>experiencia <span class=\"__1 _20\"></span>demostrada <span class=\"__1 _20\"></span>y a <span class=\"__1 _20\"></span>las provisiones <span class=\"__1 _6\"></span>existentes, <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _7\"></span>resultantes <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>afectar\u00edan <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>forma <span class=\"__1 _6\"></span>significativa <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _6\"></span>del Grupo. En <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>principal<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"> </span>pasivos <span class=\"__1 _2d\"> </span>contingentes <span class=\"__1 _2d\"></span>derivados <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"></span>proceso <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>quiebra <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>subgrupo Alpine, se\u00f1alar<span class=\"__1 _3\"></span> que sus<span class=\"__1 _3\"></span> eventuales <span class=\"__1 _3\"></span>efectos financi<span class=\"__1 _3\"></span>eros ser\u00edan<span class=\"__1 _3\"></span> la salida<span class=\"__1 _3\"></span> de caja del<span class=\"__1 _20\"></span> importe se\u00f1alado en<span class=\"__1 _20\"></span> las <span class=\"__1 _14\"> </span>respectivas <span class=\"__1 _14\"> </span>demandas<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>que <span class=\"__1 _14\"> </span>se <span class=\"__1 _14\"> </span>detallan <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>nota <span class=\"__1 _14\"> </span>1<span class=\"__1 _6\"></span>9<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>presentes <span class=\"__1 _14\"> </span>estados <span class=\"__1 _14\"> </span>financieros intermedios cons<span class=\"__1 _3\"></span>olidados, m\u00e1s en su cas<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> in<span class=\"__1 _3\"></span>tereses y costa<span class=\"__1 _3\"></span>s.  Con fecha 15 de enero de 2015, la <span class=\"__1 _6\"></span>Sala de la Compet<span class=\"__1 _3\"></span>encia de la Comisi\u00f3n Nacional de los Mercados y de la <span class=\"__1 _6\"></span>Comp<span class=\"__1 _3\"></span>etencia dict\u00f3 resoluci\u00f3n relativa al <span class=\"__1 _6\"></span>expedie<span class=\"__1 _20\"></span>nte <span class=\"__1 _6\"></span>S/0429/1<span class=\"__1 _3\"></span>2, <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or una <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esunta infracci\u00f3n del art\u00edculo <span class=\"__1 _1a\"> </span>1 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>Ley <span class=\"__1 _1a\"> </span>15/2007 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Defensa <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Comp<span class=\"__1 _3\"></span>etenci<span class=\"__1 _6\"></span>a. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>citada <span class=\"__1 _1a\"> </span>resoluci\u00f3n <span class=\"__1 _2d\"> </span>afecta <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>varias empresas <span class=\"__1 _38\"> </span>y <span class=\"__1 _14\"> </span>asociaciones <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>sector <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>residuos <span class=\"__1 _14\"> </span>entre <span class=\"__1 _38\"> </span>las <span class=\"__1 _38\"> </span>cuales<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>se <span class=\"__1 _14\"> </span>encuentra <span class=\"__1 _38\"> </span>sociedade<span class=\"__1 _3\"></span>s pertenecientes <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>Grupo. <span class=\"__1 _13\"></span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>interpuso <span class=\"__1 _13\"></span>recurso <span class=\"__1 _13\"></span>contencioso <span class=\"__1 _13\"></span>administrativo <span class=\"__1 _13\"></span>ante <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>Audiencia<span class=\"__1 _3\"></span> Nacional. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"> </span>finales <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>ene<span class=\"__1 _3\"></span>ro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2018 <span class=\"__1 _2d\"> </span>fueron <span class=\"__1 _1a\"> </span>notific<span class=\"__1 _3\"></span>adas <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>Sent<span class=\"__1 _3\"></span>encias <span class=\"__1 _1a\"> </span>dictad<span class=\"__1 _3\"></span>as <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Audiencia Nacional <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>estiman <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>recursos <span class=\"__1 _6\"></span>contenci<span class=\"__1 _3\"></span>oso<span class=\"__1 _6\"></span>-ad<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>istrativos <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>terpuestos <span class=\"__1 _6\"></span>por Gesti\u00f3n <span class=\"__1 _6\"></span>y Valorizaci\u00f3n Integral del <span class=\"__1 _6\"></span>Cen<span class=\"__1 _3\"></span>tro, <span class=\"__1 _6\"></span>S.<span class=\"__1 _3\"></span>L. y <span class=\"__1 _6\"></span>Betearte, S.A. Unipersonal, ambas sociedades <span class=\"__1 _6\"></span>participadas por FCC Servici<span class=\"__1 _3\"></span>os Medioambi<span class=\"__1 _3\"></span>ente H<span class=\"__1 _3\"></span>olding, S.A.<span class=\"__1 _3\"></span> Uniperson<span class=\"__1 _3\"></span>al, contra l<span class=\"__1 _20\"></span>a Resoluci\u00f3n de <span class=\"__1 _3\"></span>la CN<span class=\"__1 _3\"></span>MC en la <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se impon\u00edan v<span class=\"__1 _6\"></span>arias<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>sanciones por <span class=\"__1 _6\"></span>unas <span class=\"__1 _6\"></span>sup<span class=\"__1 _3\"></span>uestas <span class=\"__1 _6\"></span>pr\u00e1c<span class=\"__1 _20\"></span>ticas <span class=\"__1 _6\"></span>colusorias. En <span class=\"__1 _6\"></span>ambas sentencias se <span class=\"__1 _6\"></span>estima el argumento <span class=\"__1 _20\"></span>alegado <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>dichas <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _20\"></span>de que <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>exist\u00eda <span class=\"__1 _20\"></span>una in<span class=\"__1 _3\"></span>fracci\u00f3n <span class=\"__1 _3\"></span>\u00fanica <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>continuada. <span class=\"__1 _20\"></span>En ab<span class=\"__1 _3\"></span>ril de 2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>18 se <span class=\"__1 _6\"></span>nos notific\u00f3 <span class=\"__1 _6\"></span>el acuerdo de <span class=\"__1 _6\"></span>incoaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de un nuevo <span class=\"__1 _6\"></span>expedient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>sanci<span class=\"__1 _20\"></span>onador <span class=\"__1 _6\"></span>por las <span class=\"__1 _6\"></span>mismas<span class=\"__1 _3\"></span> conductas <span class=\"__1 _7\"></span>investigadas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>expedi<span class=\"__1 _3\"></span>ente <span class=\"__1 _7\"></span>anterior <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>bj<span class=\"__1 _3\"></span>eto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>entencia <span class=\"__1 _6\"></span>estimatoria, <span class=\"__1 _7\"></span>abri\u00e9ndose <span class=\"__1 _13\"></span>un<span class=\"__1 _20\"></span> plazo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>1<span class=\"__1 _6\"></span>8 <span class=\"__1 _1a\"> </span>meses <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>instrucci\u00f3n. <span class=\"__1 _1a\"> </span>En <span class=\"__1 _1a\"> </span>septiembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>19 <span class=\"__1 _1a\"> </span>se <span class=\"__1 _32\"> </span>dict\u00f3 <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>suspendiendo <span class=\"__1 _1a\"> </span>la tramitaci\u00f3n del expedien<span class=\"__1 _3\"></span>te sancionador has<span class=\"__1 _3\"></span>ta que recayese sent<span class=\"__1 _3\"></span>encia de la Audiencia Nacional en l<span class=\"__1 _3\"></span>os recursos <span class=\"__1 _c\"></span>presentados <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>otras <span class=\"__1 _20\"></span>empresas <span class=\"__1 _c\"></span>sancionadas. <span class=\"__1 _c\"></span>Con <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>22 <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>marzo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2023 <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>producid<span class=\"__1 _3\"></span>o una resoluci\u00f3n<span class=\"__1 _3\"></span> de la Sala<span class=\"__1 _3\"></span> de Competencia de<span class=\"__1 _20\"></span> la CNMC por la que se<span class=\"__1 _3\"></span> acuerda el<span class=\"__1 _3\"></span> archivo del<span class=\"__1 _3\"></span> expedient<span class=\"__1 _3\"></span>e sancionador. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>Sala considera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ya <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>ocede <span class=\"__1 _6\"></span>continu<span class=\"__1 _3\"></span>ar <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actuaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>debe <span class=\"__1 _6\"></span>acord<span class=\"__1 _3\"></span>arse <span class=\"__1 _6\"></span>el archivo del expedient<span class=\"__1 _3\"></span>e, con efectos<span class=\"__1 _3\"></span> para todas las<span class=\"__1 _3\"></span> partes. En el <span class=\"__1 _6\"></span>a\u00f1o 2019 el Grupo <span class=\"__1 _6\"></span>tu<span class=\"__1 _3\"></span>vo <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onocimiento de la <span class=\"__1 _6\"></span>exist<span class=\"__1 _3\"></span>encia de <span class=\"__1 _6\"></span>pagos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>oducidos entre los <span class=\"__1 _6\"></span>a\u00f1o<span class=\"__1 _3\"></span>s 2010 y <span class=\"__1 _2d\"> </span>2014 <span class=\"__1 _1a\"> </span>inicialmente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>esti<span class=\"__1 _3\"></span>mados <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>82 <span class=\"__1 _2d\"> </span>millones <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>d\u00f3lares <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>Estados<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Unidos, <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>podr\u00eda<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>no <span class=\"__1 _2d\"></span>ser justificados <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>tanto <span class=\"__1 _7\"></span>il\u00edcitos, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>ra\u00edz <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>investigaci\u00f3n <span class=\"__1 _7\"></span>interna <span class=\"__1 _6\"></span>llevada <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cabo <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de mayo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>pol\u00edtica <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>normativa <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cumplimi<span class=\"__1 _3\"></span>ento. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>procedimi<span class=\"__1 _3\"></span>entos contenidos en el conjunto de normas de cumplimiento del Grupo ha permitido identificar l<span class=\"__1 _3\"></span>os hechos, procediendo <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>empresa <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>ponerlos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>conocimiento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>fiscal\u00edas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Espa\u00f1a <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>P<span class=\"__1 _6\"></span>ana<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>\u00e1, <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>las que <span class=\"__1 _6\"></span>viene <span class=\"__1 _6\"></span>prestando <span class=\"__1 _6\"></span>desde <span class=\"__1 _6\"></span>entonces <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>m\u00e1xima <span class=\"__1 _7\"></span>colaboraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>esclarecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mismos en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>marco <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>principio <span class=\"__1 _13\"></span>\u201ctolerancia <span class=\"__1 _13\"></span>cero\u201d <span class=\"__1 _2d\"></span>contra <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>corrupci\u00f3n <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>impregna<span class=\"ff1_1\"> <span class=\"__1 _13\"></span>todo <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>Sistema <span class=\"__1 _13\"></span>de </span>Cumplimiento de FCC.<span class=\"__1 _3\"></span> En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contexto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>antedicha <span class=\"__1 _6\"></span>colaboraci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>ra\u00edz <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>autodenuncia <span class=\"__1 _7\"></span>realizad<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>con fecha 2<span class=\"__1 _6\"></span>9<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de octubre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2019<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el Juzgado <span class=\"__1 _6\"></span>Central<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Instrucci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>n\u00fam. 2<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>la Audiencia <span class=\"__1 _6\"></span>Naci<span class=\"__1 _3\"></span>onal dict\u00f3 Auto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>se\u00f1ala <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>\u201cde <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>documentaci\u00f3n <span class=\"__1 _6\"></span>obrant<span class=\"ff1_1\">e <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>actuaciones<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>tal <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>po<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>e <span class=\"__1 _7\"></span>de </span>manifiesto el <span class=\"__1 _6\"></span>Ministerio <span class=\"__1 _6\"></span>Fis<span class=\"__1 _20\"></span>cal, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>queda <span class=\"__1 _6\"></span>rela<span class=\"__1 _3\"></span>tado en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>anteceden<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>de hecho <span class=\"__1 _6\"></span>seg<span class=\"__1 _3\"></span>undo <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>presente resoluci\u00f3n, <span class=\"__1 _c\"></span>aparecen <span class=\"__1 _20\"></span>indicios <span class=\"__1 _20\"></span>racionales <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>mercantiles <span class=\"__1 _c\"></span>FCC <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _20\"></span>S.A., <span class=\"__1 _20\"></span>FCC Construcci\u00f3n A<span class=\"__1 _20\"></span>m\u00e9rica, S.A. <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>ones H<span class=\"__1 _3\"></span>ospitalarias, <span class=\"__1 _3\"></span>S.A. en<span class=\"__1 _3\"></span> presunt<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> hechos <span class=\"__1 _3\"></span>que, <span class=\"__1 _3\"></span>sin <span class=\"__1 _3\"></span>perjuicio de <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>calificaci\u00f3n <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>momento <span class=\"__1 _14\"> </span>procesal <span class=\"__1 _2c\"> </span>oportuno, <span class=\"__1 _14\"> </span>pudieran <span class=\"__1 _2c\"> </span>ser <span class=\"__1 _14\"> </span>constitutivos <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>delitos <span class=\"__1 _14\"> </span>de<span class=\"__1 _3\"></span> corrupci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>internacionales, <span class=\"__1 _7\"></span>previsto <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>penado <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>a<span class=\"__1 _6\"></span>rt.<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>286 <span class=\"__1 _7\"></span>ter <span class=\"__1 _13\"></span>CP <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>blanqueo <span class=\"__1 _7\"></span>de capitales, previ<span class=\"__1 _3\"></span>sto y penad<span class=\"__1 _3\"></span>o en los art. 3<span class=\"__1 _3\"></span>01 y 30<span class=\"__1 _3\"></span>2.2 CP\u201d acordando t<span class=\"__1 _3\"></span>ener como in<span class=\"__1 _3\"></span>vestigadas dentr<span class=\"__1 _3\"></span>o de<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">122<span class=\"ls0_1\"> </span></span>las <span class=\"__1 _20\"></span>Diligencias <span class=\"__1 _20\"></span>Previas <span class=\"__1 _20\"></span>34/2017 <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>FCC Constru<span class=\"__1 _20\"></span>cci\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>dos <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>filiales, <span class=\"__1 _20\"></span>FCC <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _20\"></span>Am\u00e9rica, S.A. y Construcci<span class=\"__1 _3\"></span>ones Hospitalaria<span class=\"__1 _3\"></span>s, S.A. La <span class=\"__1 _6\"></span>causa<span class=\"__1 _3\"></span> sigue <span class=\"__1 _6\"></span>en periodo de instrucci\u00f3n, sin <span class=\"__1 _6\"></span>que podamos determinar en este momento <span class=\"__1 _6\"></span>que tipo de cargos <span class=\"__1 _6\"></span>podr\u00edan <span class=\"__1 _6\"></span>formular<span class=\"__1 _3\"></span>se, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>caso. Debe <span class=\"__1 _6\"></span>significarse <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>larg<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>a\u00f1o <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>UC<span class=\"__1 _3\"></span>O <span class=\"__1 _6\"></span>(Unidad Central Opera<span class=\"__1 _3\"></span>tiva de <span class=\"__1 _3\"></span>la Gu<span class=\"__1 _3\"></span>ardia Civil) <span class=\"__1 _3\"></span>emiti\u00f3 u<span class=\"__1 _3\"></span>n infor<span class=\"__1 _3\"></span>me, referido en <span class=\"__1 _20\"></span>distintas noticias d<span class=\"__1 _3\"></span>e prensa, en <span class=\"__1 _20\"></span>el que se m<span class=\"__1 _6\"></span>enci<span class=\"__1 _3\"></span>onan cantidades distintas y superiores a las <span class=\"__1 _6\"></span>informadas por Fomento de Construcciones y Contratas, S.A. si bien debe ponerse de manifiesto que dicho informe se refiere a comportami<span class=\"__1 _3\"></span>entos y <span class=\"__1 _6\"></span>cantidad<span class=\"__1 _3\"></span>es que <span class=\"__1 _6\"></span>no son todos <span class=\"__1 _6\"></span>ellos atribuibles al Grupo. <span class=\"__1 _6\"></span>Por todo <span class=\"__1 _6\"></span>ell<span class=\"__1 _3\"></span>o, calificamos como <span class=\"__1 _6\"></span>posibl<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>que puedan <span class=\"__1 _32\"> </span>derivarse <span class=\"__1 _1a\"> </span>impactos <span class=\"__1 _32\"> </span>econ\u00f3micos<span class=\"__1 _3\"></span>  para <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>mencionadas  so<span class=\"__1 _3\"></span>ciedades <span class=\"__1 _1a\"> </span>a  resultas <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>referido procedimiento, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _13\"></span>no <span class=\"__1 _6\"></span>disponemos <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>informa<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _7\"></span>necesaria <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>nos<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>permita <span class=\"__1 _7\"></span>establecer <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>na cuantificaci\u00f3n de l<span class=\"__1 _3\"></span>os mismos. Con <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _2d\"> </span>6 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2022 <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Comisi\u00f3n <span class=\"__1 _1a\"> </span>Nacional <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>Mercados <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Competencia <span class=\"__1 _1a\"> </span>dict\u00f3 <span class=\"__1 _2d\"> </span>una resoluci\u00f3n  por <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>que <span class=\"__1 _2c\"> </span>impon\u00eda  una <span class=\"__1 _2c\"> </span>sanci\u00f3n <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span>diversas <span class=\"__1 _2c\"> </span>empresas <span class=\"__1 _2c\"> </span>constructoras,  entre  ellas <span class=\"__1 _14\"> </span>FCC Construcci\u00f3n, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por compartir <span class=\"__1 _6\"></span>los costes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>trab<span class=\"__1 _3\"></span>ajos <span class=\"__1 _6\"></span>t\u00e9cnic<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de co<span class=\"__1 _6\"></span>mprobaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de datos <span class=\"__1 _6\"></span>objetivos<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>licitaciones <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>obra <span class=\"__1 _2d\"></span>p\u00fablica. <span class=\"__1 _13\"></span>El <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"></span>considera <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>conducta <span class=\"__1 _13\"></span>objeto <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>sanci\u00f3n <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>solo <span class=\"__1 _13\"></span>no infringe <span class=\"__1 _20\"></span>ning\u00fan <span class=\"__1 _20\"></span>precepto <span class=\"__1 _20\"></span>(incluyendo <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>contenidos <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>ley <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>competencia) <span class=\"__1 _20\"></span>sino <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>adem\u00e1s <span class=\"__1 _20\"></span>es <span class=\"__1 _3\"></span>una conducta <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>ha contribu<span class=\"__1 _3\"></span>ido <span class=\"__1 _20\"></span>a una <span class=\"__1 _20\"></span>mayor <span class=\"__1 _3\"></span>eficiencia <span class=\"__1 _20\"></span>y a<span class=\"__1 _20\"></span>horro<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>costes d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>las licitacion<span class=\"__1 _3\"></span>es. <span class=\"__1 _3\"></span>Por <span class=\"__1 _20\"></span>estas y <span class=\"__1 _38\"> </span>otras <span class=\"__1 _38\"> </span>razones, <span class=\"__1 _14\"> </span>ha <span class=\"__1 _38\"> </span>presentado <span class=\"__1 _38\"> </span>el <span class=\"__1 _38\"> </span>correspond<span class=\"__1 _3\"></span>iente <span class=\"__1 _38\"> </span>recurso<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>contencioso-administrativo <span class=\"__1 _38\"> </span>ant<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>la Audiencia <span class=\"__1 _2d\"></span>Nacional, <span class=\"__1 _13\"></span>estando <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mo <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>tramitaci\u00f3n. <span class=\"__1 _2d\"></span>Adicionalm<span class=\"__1 _3\"></span>ente, <span class=\"__1 _2d\"></span>solicit\u00f3 <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>dicho <span class=\"__1 _1a\"> </span>tribunal <span class=\"__1 _2d\"></span>la concesi\u00f3n de la <span class=\"__1 _6\"></span>medi<span class=\"__1 _3\"></span>da cautelar <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>susp<span class=\"__1 _20\"></span>ensi\u00f3n <span class=\"__1 _6\"></span>de pago de la m<span class=\"__1 _6\"></span>ulta<span class=\"__1 _3\"></span> impuesta por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>CNMC<span class=\"__1 _3\"></span> hasta <span class=\"__1 _6\"></span>que<span class=\"__1 _20\"></span> se <span class=\"__1 _2d\"></span>dicte <span class=\"__1 _13\"></span>resoluci\u00f3n <span class=\"__1 _2d\"></span>judicial <span class=\"__1 _13\"></span>firme <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>este <span class=\"__1 _2d\"> </span>asunto, <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>dida <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>ha <span class=\"__1 _13\"></span>sido <span class=\"__1 _2d\"></span>concedida. <span class=\"__1 _13\"></span>Por <span class=\"__1 _2d\"> </span>tanto, <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>ha considerado <span class=\"__1 _20\"></span>que, <span class=\"__1 _20\"></span>si <span class=\"__1 _20\"></span>bien <span class=\"__1 _c\"></span>es <span class=\"__1 _3\"></span>posible <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>deriven <span class=\"__1 _20\"></span>salidas <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>caja <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>citada <span class=\"__1 _20\"></span>sanci\u00f3n, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>momento y habida cuenta la situa<span class=\"__1 _3\"></span>ci\u00f3n no podem<span class=\"__1 _3\"></span>os estimar su i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te y calendari<span class=\"__1 _3\"></span>o. La <span class=\"__1 _7\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>24<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>99% <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>parti<span class=\"__1 _20\"></span>cipaci\u00f3n <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>FCC <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _7\"></span>Medio <span class=\"__1 _7\"></span>Ambiente <span class=\"__1 _7\"></span>Holding,<span class=\"__1 _3\"></span> S.A. <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>fondo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>pensiones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Canad\u00e1, <span class=\"__1 _20\"></span>CPP <span class=\"__1 _20\"></span>Investments <span class=\"__1 _c\"></span>(nota <span class=\"__1 _20\"></span>4), <span class=\"__1 _20\"></span>incorpora <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>cl\u00e1usula <span class=\"__1 _c\"></span>de inde<span class=\"__1 _3\"></span>mnidad<span class=\"__1 _3\"></span> que <span class=\"__1 _20\"></span>puede suponer <span class=\"__1 _20\"></span>salidas <span class=\"__1 _20\"></span>de caja <span class=\"__1 _20\"></span>futuras <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>flujos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>caja que <span class=\"__1 _20\"></span>produzcan <span class=\"__1 _20\"></span>determinados activos <span class=\"__1 _13\"></span>incluid<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>per\u00edmetro <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>venta. <span class=\"__1 _13\"></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>estimado <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>sus <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones<span class=\"__1 _3\"></span> probables registran<span class=\"__1 _3\"></span>do, en su caso, la pro<span class=\"__1 _3\"></span>visi\u00f3n oportu<span class=\"__1 _3\"></span>na (nota 19<span class=\"ls17\">).</span> Adicionalmente,<span class=\"__1 _3\"></span> cabe <span class=\"__1 _3\"></span>se\u00f1al<span class=\"__1 _3\"></span>ar que<span class=\"__1 _3\"></span> el<span class=\"__1 _3\"></span> acuerd<span class=\"__1 _3\"></span>o de <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>enta<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>el 49% <span class=\"__1 _3\"></span>de la<span class=\"__1 _20\"></span> participaci\u00f3n <span class=\"__1 _3\"></span>de FCC<span class=\"__1 _3\"></span> Aquali<span class=\"__1 _3\"></span>a S.A.,<span class=\"__1 _3\"></span> que se <span class=\"__1 _6\"></span>perfeccion<span class=\"__1 _3\"></span>\u00f3 en <span class=\"__1 _6\"></span>el ejercicio 2018, contempla <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span>terminados precios variables que dependen <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e la resoluci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>procedimi<span class=\"__1 _3\"></span>entos c<span class=\"__1 _3\"></span>ontingentes. <span class=\"__1 _3\"></span>El Gru<span class=\"__1 _3\"></span>po, p<span class=\"__1 _3\"></span>or tant<span class=\"__1 _3\"></span>o, ha <span class=\"__1 _3\"></span>registrado<span class=\"__1 _3\"></span> a <span class=\"__1 _3\"></span>31 de<span class=\"__1 _3\"></span> diciembre<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> 2024 un <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>o por el <span class=\"__1 _6\"></span>valor razonable del cobro co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tingente que se <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>ma se va co<span class=\"__1 _6\"></span>brar<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>en relaci\u00f3n al ejercicio <span class=\"__1 _20\"></span>2024 <span class=\"__1 _3\"></span>(nota <span class=\"__1 _20\"></span>27.g); <span class=\"__1 _20\"></span>asimismo, <span class=\"__1 _3\"></span><span class=\"ls1c\">no<span class=\"ls0_1\"> ha <span class=\"__1 _20\"></span>registrado <span class=\"__1 _20\"></span>pasivos <span class=\"__1 _20\"></span>por las <span class=\"__1 _c\"></span>reclamaciones <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>puedan <span class=\"__1 _20\"></span>surgir </span></span>en contra de sus intereses al no estimarse pr<span class=\"__1 _3\"></span>obable que se puedan prod<span class=\"__1 _3\"></span>ucir quebrantos significati<span class=\"__1 _3\"></span>vos y dado su importe no<span class=\"__1 _3\"></span> relevante en r<span class=\"__1 _3\"></span>elaci\u00f3n al pre<span class=\"__1 _3\"></span>cio de la operaci<span class=\"__1 _3\"></span>\u00f3n. Asimismo, <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>arc<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>citada <span class=\"__1 _20\"></span>operaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>venta, <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>constituyer<span class=\"__1 _3\"></span>on <span class=\"__1 _20\"></span>sendas <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>Topco, s.a.r.l. y su filial FCC<span class=\"__1 _3\"></span> Midco, S.A., ap<span class=\"__1 _3\"></span>ort\u00e1ndose a esta \u00fal<span class=\"__1 _20\"></span>tim<span class=\"__1 _6\"></span>a a<span class=\"__1 _3\"></span>cciones represen<span class=\"__1 _3\"></span>tativas de<span class=\"__1 _3\"></span> un 10% de las<span class=\"__1 _3\"></span> acciones  de <span class=\"__1 _32\"> </span>FCC  Aquali<span class=\"__1 _3\"></span>a,  propiedad  d<span class=\"__1 _3\"></span>el  Grupo.  La <span class=\"__1 _32\"> </span>mitad  de  las  citada<span class=\"__1 _20\"></span>s  acciones  se  encu<span class=\"__1 _3\"></span>entran pignoradas como garant\u00eda de ciertas obligaciones del Grupo frente a FCC <span class=\"__1 _6\"></span>Aquali<span class=\"__1 _3\"></span>a, principalmente por<span class=\"__1 _3\"></span> el repago del<span class=\"__1 _20\"></span> pr\u00e9stamo que esta \u00falti<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> tiene<span class=\"__1 _3\"></span> concedido a<span class=\"__1 _3\"></span> la matriz<span class=\"__1 _20\"></span> del Grupo por impor<span class=\"__1 _3\"></span>te de 806.<span class=\"__1 _3\"></span>479 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>estima <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>existe <span class=\"__1 _6\"></span>riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las citadas <span class=\"__1 _20\"></span>garant\u00edas <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>formulaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>presentes <span class=\"__1 _c\"></span>estados <span class=\"__1 _20\"></span>financieros <span class=\"__1 _20\"></span>semestrales<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>resumidos consolidados.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">123<span class=\"ls0_1\"> </span></span>El Grupo tiene <span class=\"__1 _6\"></span>abier<span class=\"__1 _20\"></span>tos <span class=\"__1 _6\"></span>otr<span class=\"__1 _3\"></span>os litigios y procedimientos judiciales a los descritos anteriormente por los que estima no s<span class=\"__1 _3\"></span>e van a pro<span class=\"__1 _3\"></span>ducir salidas de caja sign<span class=\"__1 _3\"></span>ificativas. La participaci\u00f3n<span class=\"__1 _3\"></span> de las soci<span class=\"__1 _20\"></span>edades del Grupo en <span class=\"__1 _3\"></span>operaciones c<span class=\"__1 _3\"></span>onjuntas gesti<span class=\"__1 _3\"></span>onadas <span class=\"__1 _3\"></span>mediante union<span class=\"__1 _3\"></span>es temporales <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>empresas, <span class=\"__1 _2d\"> </span>comunidades <span class=\"__1 _1a\"> </span>de  b<span class=\"__1 _3\"></span>ienes, <span class=\"__1 _1a\"> </span>cuentas <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>otras <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _1a\"> </span>de caracter\u00edsticas si<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ilares<span class=\"__1 _3\"></span> supone para<span class=\"__1 _3\"></span> los soci<span class=\"__1 _3\"></span>os part\u00edcipes c<span class=\"__1 _3\"></span>ompartir la responsab<span class=\"__1 _20\"></span>ilidad solidaria sobre la actividad desarr<span class=\"__1 _3\"></span>ollada. En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>garant\u00edas <span class=\"__1 _13\"></span>recibidas,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>cabe <span class=\"__1 _13\"></span>se\u00f1alar, <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>car\u00e1cter <span class=\"__1 _13\"></span>gene<span class=\"__1 _3\"></span>ral, <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>\u00fanicamente<span class=\"__1 _20\"></span> recibe garant\u00edas <span class=\"__1 _3\"></span>en relaci<span class=\"__1 _3\"></span>\u00f3n a <span class=\"__1 _3\"></span>importes pagad<span class=\"__1 _3\"></span>os en co<span class=\"__1 _3\"></span>ncepto de anticip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>para la<span class=\"__1 _3\"></span> compra p<span class=\"__1 _3\"></span>or encarg<span class=\"__1 _3\"></span>o de <span class=\"__1 _1a\"> </span>equipo <span class=\"__1 _2d\"> </span>altamente <span class=\"__1 _2d\"> </span>especializado <span class=\"__1 _1a\"> </span>princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>segmentos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>Construcci\u00f3n <span class=\"__1 _2d\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>Aguas <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e cuant\u00eda no <span class=\"__1 _6\"></span>significati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a en su <span class=\"__1 _6\"></span>conjunt<span class=\"__1 _3\"></span>o. En <span class=\"__1 _6\"></span>cuanto a las <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>t\u00edas ejecutadas o <span class=\"__1 _6\"></span>reali<span class=\"__1 _3\"></span>zadas, se\u00f1alar <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e el Grupo no ha obt<span class=\"__1 _3\"></span>enido activos significati<span class=\"__1 _3\"></span>vos como con<span class=\"__1 _3\"></span>secuencia de garant\u00edas ej<span class=\"__1 _3\"></span>ecutadas a su fa<span class=\"__1 _3\"></span>vor. 27.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INGRESOS Y GASTO<span class=\"__1 _3\"></span>S a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">I<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>gresos de explotaci\u00f3n </span></span>El <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>egistra <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>ingresos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>explotaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cImp<span class=\"__1 _3\"></span>orte <span class=\"__1 _13\"></span>ne<span class=\"__1 _3\"></span>to <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>cifra<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>neg<span class=\"__1 _3\"></span>ocios\u201d, incluyendo <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>deri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>derech<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>modelo <span class=\"__1 _13\"></span>finan<span class=\"__1 _3\"></span>ciero <span class=\"__1 _7\"></span>de concesiones <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>CINIIF 12 <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe de <span class=\"__1 _6\"></span>79.200 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>(58.006 miles de euros <span class=\"__1 _6\"></span>a 31 de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls19\">23</span>), salvo los <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>rabajos realizados para el <span class=\"__1 _6\"></span>i<span class=\"__1 _20\"></span>nm<span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>vilizado propio y otros <span class=\"__1 _6\"></span>ingr<span class=\"__1 _3\"></span>esos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>explota<span class=\"__1 _3\"></span>ci\u00f3n. <span class=\"__1 _6\"></span>La diferencia entre <span class=\"__1 _6\"></span>ambos ejercicios <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>explica<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or los <span class=\"__1 _20\"></span>ingresos <span class=\"__1 _20\"></span>generados <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>las <span class=\"__1 _3\"></span>plantas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Gloucester <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Mercia <span class=\"__1 _20\"></span>tras <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>toma <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>rol <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>grupo <span class=\"__1 _20\"></span>Urbaser (nota 4) por impor<span class=\"__1 _3\"></span>te de 16.16<span class=\"__1 _3\"></span>6 miles de eur<span class=\"__1 _3\"></span>os. En <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>nota <span class=\"__1 _13\"></span>28 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cInfor<span class=\"__1 _3\"></span>maci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>seg<span class=\"__1 _3\"></span>mentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>activi<span class=\"__1 _3\"></span>dad\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presenta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ap<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>\u00e1reas <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> </span>actividad al imp<span class=\"__1 _3\"></span>orte neto de la cifra<span class=\"__1 _3\"></span> de negoci<span class=\"__1 _3\"></span>os consolidad<span class=\"__1 _3\"></span>a. Durante <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _2d\"></span>reconocido<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>ingreso<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>derivados <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>de ejecuci\u00f3n satisfechas,<span class=\"__1 _3\"></span> o parcial<span class=\"__1 _3\"></span>mente satisfe<span class=\"__1 _3\"></span>chas en ejercicio<span class=\"__1 _3\"></span>s anteriores p<span class=\"__1 _3\"></span>or importe de 37.06<span class=\"__1 _3\"></span>4 miles de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>(20.948 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <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>20<span class=\"ls9\">23</span>), <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>segmentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Construcci\u00f3n <span class=\"__1 _13\"></span><span class=\"ls3c\">y </span>Servicios Medi<span class=\"__1 _3\"></span>oambientales. Durante el ejercicio 2024 <span class=\"__1 _6\"></span>se han reconocido como ingresos 376.708 m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s de euros (<span class=\"__1 _6\"></span>30<span class=\"__1 _3\"></span>7.626 miles de euros <span class=\"__1 _20\"></span>a <span class=\"__1 _c\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>2023<span class=\"ls16\">) <span class=\"__1 _3\"></span><span class=\"ls0_1\">previamente <span class=\"__1 _c\"></span>registrados <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>anticipos <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>clientes <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>obra <span class=\"__1 _20\"></span>certificada </span></span>por anti<span class=\"__1 _3\"></span>cipado (not<span class=\"__1 _3\"></span>as 16 <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>22) que<span class=\"__1 _3\"></span> figurab<span class=\"__1 _3\"></span>an <span class=\"ffc\">en <span class=\"__1 _20\"></span>el pasivo dentr<span class=\"__1 _3\"></span>o del <span class=\"__1 _20\"></span>ep\u00edgrafe \u201cAcreedor<span class=\"__1 _3\"></span>es co<span class=\"__1 _3\"></span>merciales<span class=\"__1 _3\"></span> </span>y otras cuentas a pag<span class=\"__1 _3\"></span>ar\u201d, prin<span class=\"__1 _3\"></span>cipalmente<span class=\"ff1_1\"> en el seg<span class=\"__1 _3\"></span>mento de Construcci<span class=\"__1 _3\"></span>\u00f3n. </span>La composici\u00f3n de<span class=\"__1 _3\"></span> los otros ingresos de <span class=\"__1 _3\"></span>explotaci\u00f3n p<span class=\"__1 _3\"></span>ara los ejercicio<span class=\"__1 _3\"></span>s 2024 y 20<span class=\"ls9\">23</span> es la <span class=\"__1 _3\"></span>siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos por servicios diversos 118.339  111.056  Reintegro por indemnizaciones de se<span class=\"__1 _3\"></span>guros<span class=\"__1 _6\"></span> 3.880  4.379  Subvenciones de explotaci\u00f3n 57.048  42.543  Otros ingresos 145.028  73.132  324.295 <span class=\"ls0_1\"> </span>231.110<span class=\"__1 _5f\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">124<span class=\"ls0_1\"> </span></span>Como <span class=\"__1 _32\"> </span>\u201cIngresos <span class=\"__1 _1a\"> </span>por  s<span class=\"__1 _3\"></span>ervicios <span class=\"__1 _1a\"> </span>diversos\u201d  fig<span class=\"__1 _3\"></span>uran <span class=\"__1 _32\"> </span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _1a\"> </span>servicios  ad<span class=\"__1 _3\"></span>icionales <span class=\"__1 _1a\"> </span>derivados  d<span class=\"__1 _3\"></span>e contratos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>obra <span class=\"__1 _1a\"> </span>o  p<span class=\"__1 _3\"></span>restaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>recogidos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>los  c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _1a\"> </span>principales <span class=\"__1 _1a\"> </span>e  ingres<span class=\"__1 _3\"></span>os derivados <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>la  presta<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _32\"> </span>de  asi<span class=\"__1 _20\"></span>stencia  t\u00e9cnica<span class=\"__1 _20\"></span>  a <span class=\"__1 _32\"> </span>entidades <span class=\"__1 _1a\"> </span>contabilizadas <span class=\"__1 _32\"> </span>por <span class=\"__1 _1a\"> </span>el  m\u00e9<span class=\"__1 _3\"></span>todo  d<span class=\"__1 _20\"></span>e  la participaci\u00f3n. <span class=\"__1 _3\"></span>En <span class=\"__1 _3\"></span>el ep\u00ed<span class=\"__1 _3\"></span>grafe <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>O<span class=\"__1 _3\"></span>tros ingre<span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>\u201d se <span class=\"__1 _3\"></span>inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span>principalment<span class=\"__1 _3\"></span>e el <span class=\"__1 _20\"></span>exceso de <span class=\"__1 _3\"></span>provisiones <span class=\"__1 _20\"></span>y los ingresos <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>el Grupo <span class=\"__1 _6\"></span>act\u00faa como <span class=\"__1 _6\"></span>arrendador <span class=\"__1 _6\"></span>en arrendamientos operativo. El <span class=\"__1 _2d\"> </span>incremento <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>\u201c<span class=\"__1 _6\"></span>Ot<span class=\"__1 _3\"></span>ros <span class=\"__1 _2d\"> </span>ingresos\u201d <span class=\"__1 _13\"></span>es <span class=\"__1 _1a\"> </span>debido <span class=\"__1 _2d\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>reve<span class=\"__1 _3\"></span>rsi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>provisiones realizada d<span class=\"__1 _3\"></span>urante el <span class=\"__1 _20\"></span>ejercicio 20<span class=\"__1 _3\"></span>24 por<span class=\"__1 _3\"></span> un <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 1<span class=\"__1 _3\"></span>42.648 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _20\"></span>euro por la<span class=\"__1 _3\"></span> desaparici<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los riesgos que cubr\u00edan<span class=\"__1 _3\"></span> (70.470 miles d<span class=\"__1 _3\"></span>e euros en el <span class=\"__1 _3\"></span>ejercicio 2023). Al <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>2024, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>estima <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>bas<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contrat<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>vigentes <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>de<span class=\"__1 _20\"></span> ejecuci\u00f3n <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>satisfacer <span class=\"__1 _7\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>prestaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>servicio<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>segmento <span class=\"__1 _6\"></span>de Servicios <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _20\"></span>es <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Aguas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>derivadas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>construcci\u00f3n <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Aguas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>43.043.879 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(41.484.908 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2023) <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>esp<span class=\"__1 _3\"></span>era <span class=\"__1 _7\"></span>reconocer <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>siguien<span class=\"__1 _3\"></span>te calendario: hasta 1 a\u00f1o 2 a 5 a\u00f1os<span class=\"ls0_1\"> </span>m\u00e1s de 5 a\u00f1os      <span class=\"ls0_1\">Total </span>Servicios Medioambientales 2.197.317  5.779.719  6.133.393  14.110.429 <span class=\"ls0_1\"> </span>Construcci\u00f3n 2.750.236  3.618.194                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.368.430 <span class=\"ls0_1\"> </span>Gesti\u00f3n Integral del Agua 1.762.752  8.429.840  12.372.428  22.565.020 <span class=\"ls0_1\"> </span>6.710.305  17.827.753  18.505.821  43.043.879<span class=\"__1 _5f\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Apro<span class=\"__1 _6\"></span>visi<span class=\"__1 _3\"></span>onamientos  </span></span>La <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omposici\u00f3n del saldo <span class=\"__1 _6\"></span>de aprovisionami<span class=\"__1 _3\"></span>entos y <span class=\"__1 _6\"></span>otros gastos externos a <span class=\"__1 _6\"></span>31 de diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"ls1e\">y </span>20<span class=\"ls0_1\">23 es la sigu<span class=\"__1 _3\"></span>iente: </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Trabajos realizados por subcontratistas y otras empresas  2.339.778  2.064.471  Compras y aprovisionamientos 1.395.837  1.277.448  3.735.615 <span class=\"ls0_1\"> </span>3.341.919 <span class=\"ls0_1\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">Gastos de personal </span></span>A continuaci\u00f3n se pres<span class=\"__1 _3\"></span>enta el det<span class=\"__1 _3\"></span>alle de los gast<span class=\"__1 _3\"></span>os de personal para<span class=\"__1 _20\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> ejercicios<span class=\"__1 _3\"></span> 2024 y 2023: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Sueldos y salarios 2.052.784  1.822.999  Seguridad Social 571.294  520.442  Otros gastos de personal 79.029  60.059  2.703.107 <span class=\"ls0_1\"> </span>2.403.500<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">125<span class=\"ls0_1\"> </span></span>A continuaci\u00f3n se muestra el n\u00famero medio de empleados y su distribuci<span class=\"__1 _3\"></span>\u00f3n por niveles <span class=\"__1 _6\"></span>fun<span class=\"__1 _3\"></span>cionales y por sexo para l<span class=\"__1 _3\"></span>os ejercicios 2024 y 2<span class=\"__1 _3\"></span>023: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Direcci\u00f3n y Gerencia 517 <span class=\"ls0_1\"> </span>509 <span class=\"ls0_1\"> </span>Mandos 4.923  4.674  Personal T\u00e9cnico 7.093  6.721  Personal Administrativo 3.056  2.946  Oficios Varios 54.641  51.537  70.230 <span class=\"ls0_1\"> </span>66.387 <span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Hombres 54.186  51.486  Mujeres 16.044  14.901  70.230 <span class=\"ls0_1\"> </span>66.387 <span class=\"ls0_1\"> </span>El n\u00famero de empleados y su distribuci\u00f3n por niveles funcionales y sexo a <span class=\"__1 _6\"></span>31 de diciembre<span class=\"__1 _3\"></span> de 202<span class=\"__1 _6\"></span>4 <span class=\"ls1e\">y </span>2023 es el siguient<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Direcci\u00f3n y Gerencia 460 <span class=\"ls0_1\"> </span>507 <span class=\"ls0_1\"> </span>Mandos 5.015  4.812  Personal T\u00e9cnico 6.854  7.055  Personal Administrativo 2.924  2.981  Oficios Varios 56.118  51.735  71.371 <span class=\"ls0_1\"> </span>67.090 <span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Hombres 54.414  52.016  Mujeres 16.957  15.074  71.371 <span class=\"ls0_1\"> </span>67.090 <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">126<span class=\"ls0_1\"> </span></span>d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Cambios de valor, deterioro y resultados p<span class=\"__1 _3\"></span>or enajenaciones del inmovi<span class=\"__1 _3\"></span>lizado<span class=\"__1 _6\"></span> </span></span>La  composici\u00f3n  del<span class=\"__1 _3\"></span>  saldo  de  los  cambi<span class=\"__1 _3\"></span>os  de  valor,  deterior<span class=\"__1 _3\"></span>os  y  resultados <span class=\"__1 _32\"> </span>por  enajenaci\u00f3n  del<span class=\"__1 _3\"></span> inmovilizado en lo<span class=\"__1 _3\"></span>s ejercicios 2024 y <span class=\"__1 _3\"></span>2023 es la siguie<span class=\"__1 _3\"></span>nte:  2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado adquisici\u00f3n 100% sociedad Conces<span class=\"__1 _3\"></span>ionaria de Parla S.A. (nota 4)<span class=\"__1 _6\"></span> 41.178                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Deterioro otro inmovilizado material e intangible (dotaci\u00f3n) / reversi\u00f3n (notas 7 y 8) (26.689) 6.902  Resultados en enajenaciones de otro inmovilizado material e in<span class=\"__1 _3\"></span>tangible<span class=\"__1 _6\"></span> 2.343  (1.007) Variaci\u00f3n del valor razonable de inversiones inmobiliari<span class=\"__1 _3\"></span>as (nota 9)<span class=\"__1 _6\"></span> 640 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Otros conceptos (2.436) 17 <span class=\"ls0_1\"> </span>15.036 <span class=\"ls0_1\"> </span>5.912 <span class=\"ls0_1\"> </span>En el <span class=\"__1 _3\"></span>ejercici<span class=\"__1 _3\"></span>o 202<span class=\"__1 _3\"></span>4 destaca<span class=\"__1 _3\"></span> el <span class=\"__1 _3\"></span>resultado<span class=\"__1 _3\"></span> positiv<span class=\"__1 _3\"></span>o de <span class=\"__1 _20\"></span>41<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>178 <span class=\"__1 _3\"></span>miles de<span class=\"__1 _3\"></span> euros<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> la <span class=\"__1 _3\"></span>adqu<span class=\"__1 _3\"></span>isici\u00f3n del<span class=\"__1 _3\"></span> 100<span class=\"__1 _3\"></span>% de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>Tranv\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Parla, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>contraprestaci\u00f3n <span class=\"__1 _6\"></span>pagada inferior <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>valor razonable de los acti<span class=\"__1 _3\"></span>vos adq<span class=\"__1 _3\"></span>uiridos (nota 4). Asimismo <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _2d\"> </span>2024 <span class=\"__1 _1a\"> </span>destaca <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>inmovilizad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>registrad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de Servicios Medi<span class=\"__1 _3\"></span>oambientales en el<span class=\"__1 _3\"></span> Reino Unido por un <span class=\"__1 _3\"></span>importe de 2<span class=\"__1 _3\"></span>4.308 miles de euros. e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Otros resultados </span></span>En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejerci<span class=\"__1 _3\"></span>cio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>des<span class=\"__1 _3\"></span>taca <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>dotaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>provisi<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>corrient<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones <span class=\"__1 _13\"></span>derivadas<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la clasificaci\u00f3n de r<span class=\"__1 _3\"></span>esiduos en la acti<span class=\"__1 _3\"></span>vidad de Medi<span class=\"__1 _3\"></span>o Ambien<span class=\"__1 _3\"></span>te en el Reino Uni<span class=\"__1 _3\"></span>do (nota 19). f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Ingresos y gastos financieros </span></span>El detalle <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>ing<span class=\"__1 _3\"></span>resos financieros, seg\u00fan los <span class=\"__1 _6\"></span>activo<span class=\"__1 _3\"></span>s que <span class=\"__1 _6\"></span>los generan, en <span class=\"__1 _6\"></span>los ejercicios <span class=\"__1 _6\"></span><span class=\"ls19\">202</span>4 <span class=\"__1 _6\"></span>y 2023 es el siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos financieros a valor razonable con cambios e<span class=\"__1 _3\"></span>n otro resultado global 3.192  7.560  Activos financieros al coste amortizado 71.201  62.061  Otros ingresos financieros 7.636  8.136  82.029 <span class=\"ls0_1\"> </span>77.757<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span>La composici\u00f3n de<span class=\"__1 _3\"></span> los gastos financier<span class=\"__1 _3\"></span>os en los ejercic<span class=\"__1 _20\"></span>io<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>2024 y 2023 es la siguie<span class=\"__1 _3\"></span>nte: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Obligaciones y otros valores negociables 84.630  50.571  Cr\u00e9ditos y pr\u00e9stamos 95.910  77.466  Deudas con recurso limitado por financiaci\u00f3n de<span class=\"__1 _3\"></span> proyectos<span class=\"__1 _6\"></span> 23.828  16.131  Acreedores por arrendamientos 14.551  12.638  Actualizaci\u00f3n financiera de provisiones y otros pasivos 34.395  27.368  Otros gastos financieros 10.805  12.275  264.119 <span class=\"ls0_1\"> </span>196.449<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">127<span class=\"ls0_1\"> </span></span>El aument<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>los gast<span class=\"__1 _3\"></span>os fi<span class=\"__1 _20\"></span>nancieros en <span class=\"__1 _3\"></span>2023 ti<span class=\"__1 _3\"></span>ene su <span class=\"__1 _20\"></span>origen principal<span class=\"__1 _3\"></span>mente en <span class=\"__1 _20\"></span>el incremento g<span class=\"__1 _20\"></span>eneral de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>tipos <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>inter\u00e9s <span class=\"__1 _2d\"> </span>aplicados <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>deuda <span class=\"__1 _2d\"></span>financiera <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>destacand<span class=\"__1 _20\"></span>o <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>aportad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el segmento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>Integral <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Agua <span class=\"__1 _7\"></span>(nota <span class=\"__1 _6\"></span><span class=\"ls19\">20<span class=\"__1 _6\"></span></span>), <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>incremento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>deuda<span class=\"__1 _3\"></span> por las incorporacion<span class=\"__1 _3\"></span>es al per\u00edmetro (no<span class=\"__1 _3\"></span>ta 4). g)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Otros <span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>sultados financie<span class=\"__1 _3\"></span>ros </span></span>La composici\u00f3n de<span class=\"__1 _3\"></span> los otros resultad<span class=\"__1 _3\"></span>os financieros<span class=\"__1 _3\"></span> en los ejercici<span class=\"__1 _3\"></span>os 2024 y 2023 es la siguiente<span class=\"__1 _3\"></span>: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Variaci\u00f3n de valor razonable en instru<span class=\"__1 _3\"></span>mentos financieros corrientes<span class=\"__1 _6\"></span> 35.170  (119) Diferencias de cambio (7.431) (19.976) Deterioro y resultado por enajenaciones de instrumentos finan<span class=\"__1 _3\"></span>cieros<span class=\"__1 _6\"></span> 329 <span class=\"ls0_1\"> </span>2.647  28.068 <span class=\"ls0_1\"> </span>(17.448) En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2024, <span class=\"__1 _7\"></span>destaca <span class=\"__1 _7\"></span>dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>\u201cVariaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>instrumentos<span class=\"__1 _3\"></span> financieros\u201d<span class=\"ff1_1\"> <span class=\"__1 _14\"> </span>por <span class=\"__1 _14\"> </span>una <span class=\"__1 _38\"> </span>par<span class=\"__1 _3\"></span>te <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>ingreso <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>33.7<span class=\"__1 _3\"></span>38 <span class=\"__1 _14\"> </span>miles <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _14\"> </span>provenientes <span class=\"__1 _14\"> </span>del <span class=\"__1 _14\"> </span>acuerdo <span class=\"__1 _14\"> </span>de </span>terminaci\u00f3n <span class=\"__1 _35\"> </span>del <span class=\"__1 _35\"> </span>Contrato <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>Compraventa <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>acciones <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>Global <span class=\"__1 _35\"> </span>V\u00eda <span class=\"__1 _2f\"> </span>Inf<span class=\"__1 _20\"></span>raestructuras, <span class=\"__1 _2f\"> </span>S.A.<span class=\"__1 _3\"></span>, proveniente del <span class=\"__1 _6\"></span>ajuste en <span class=\"__1 _6\"></span>precio <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las \u201cExcluded <span class=\"__1 _6\"></span>Compani<span class=\"__1 _3\"></span>es\u201d <span class=\"__1 _6\"></span>y las <span class=\"__1 _6\"></span>\u201cExcluded Companies <span class=\"__1 _6\"></span>A<span class=\"__1 _3\"></span>mount\u201d, sociedades <span class=\"__1 _6\"></span>excluidas <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>per\u00edmetro <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>rendimientos <span class=\"__1 _6\"></span>econ\u00f3micos <span class=\"__1 _7\"></span>procedentes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>estas, <span class=\"__1 _13\"></span><span class=\"ls1e\">y </span>por otra <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>e el <span class=\"__1 _6\"></span>ing<span class=\"__1 _3\"></span>reso de <span class=\"__1 _6\"></span>6.958 miles de euros po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"ls1b\">el</span> <span class=\"__1 _6\"></span>ajuste<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>precio de venta <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>FCC Aqualia, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>incluir <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>venta <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>49% <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>citada <span class=\"__1 _7\"></span>sociedad, <span class=\"__1 _7\"></span>formaliz<span class=\"__1 _3\"></span>ado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>2018, <span class=\"__1 _7\"></span>una cl\u00e1usula de precio <span class=\"__1 _3\"></span>contingente (nota 26<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>Asimismo, en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio 2024 <span class=\"__1 _6\"></span>destacan <span class=\"__1 _6\"></span>diferencias<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>cambi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>egativas <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>7.431 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _3\"></span>euros <span class=\"__1 _20\"></span>(19.976 <span class=\"__1 _20\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diferencias <span class=\"__1 _20\"></span>negativas <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>cambio <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2023), <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>atienden principalmente a la d<span class=\"__1 _3\"></span>epreciaci\u00f3n del<span class=\"__1 _3\"></span> peso mexicano.<span class=\"__1 _3\"></span> El <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>este <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>figura <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>estado <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _6\"></span>consolidado <span class=\"__1 _6\"></span>adjunto <span class=\"__1 _6\"></span>dentro <span class=\"__1 _7\"></span>del<span class=\"__1 _3\"></span> ep\u00edgrafe \u201cOtros ajus<span class=\"__1 _3\"></span>tes del resultado<span class=\"__1 _3\"></span> (netos)\u201d.<span class=\"ff1_1\"> </span>h)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Resultado de entidades valoradas por el m\u00e9to<span class=\"__1 _3\"></span>do de la participaci\u00f3<span class=\"__1 _3\"></span>n </span></span>La composici\u00f3n de<span class=\"__1 _3\"></span> este ep\u00edgrafe es l<span class=\"__1 _3\"></span>a siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultados del ejercicio (nota 12) 50.163  25.208           <span class=\"ls0_1\">Negocios conjuntos </span>16.515  17.948           <span class=\"ls0_1\">Asociadas </span>33.648  7.260  Resultados por enajenaciones y otros (36.921) 17.196  13.242 <span class=\"ls0_1\"> </span>42.404 <span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">128<span class=\"ls0_1\"> </span></span>En el ejercicio<span class=\"__1 _3\"></span> 2024 la l\u00edne<span class=\"__1 _3\"></span>a \u201cResultad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> p<span class=\"__1 _3\"></span>or enajenaci<span class=\"__1 _3\"></span>ones y otr<span class=\"__1 _3\"></span>os\u201d <span class=\"ff1_1\">se recogen los <span class=\"__1 _3\"></span>siguientes resultad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> </span>registrados en el Grup<span class=\"__1 _3\"></span>o FCC PFI H<span class=\"__1 _3\"></span>oldings (UK): \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">deterioro debido <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>retraso<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>incre<span class=\"__1 _3\"></span>mento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>costes de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>inversi\u00f3n en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>planta de <span class=\"__1 _6\"></span>Lostock </span></span>por importe de<span class=\"__1 _3\"></span> 48.134 miles de eur<span class=\"__1 _3\"></span>os (nota 12). \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">resultado <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>ositivo <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>7.111 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eu<span class=\"__1 _3\"></span>ros <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>puesta a <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>ra<span class=\"__1 _3\"></span>zonable <span class=\"__1 _6\"></span>de la </span></span>participaci\u00f3n previamente ostentada por el Grupo <span class=\"__1 _6\"></span>ant<span class=\"__1 _3\"></span>es de la <span class=\"__1 _6\"></span>combinaci\u00f3n de negocios <span class=\"__1 _6\"></span>de las<span class=\"__1 _3\"></span> sociedades <span class=\"__1 _20\"></span>Beacon <span class=\"__1 _3\"></span>Waste <span class=\"__1 _20\"></span>Limited, <span class=\"__1 _3\"></span>Mercia <span class=\"__1 _20\"></span>Waste Man<span class=\"__1 _20\"></span>agem<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>t <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>td.<span class=\"__1 _20\"></span> y Se<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ern<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>Waste <span class=\"__1 _20\"></span>Limited, e<span class=\"__1 _3\"></span>n las <span class=\"__1 _2c\"> </span>que <span class=\"__1 _2c\"> </span>Servicios <span class=\"__1 _2c\"> </span>Medio <span class=\"__1 _2c\"> </span>Ambientales  ostentaba <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>50% <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>participaci\u00f3n <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>que <span class=\"__1 _14\"> </span>pasan <span class=\"__1 _2c\"> </span>a consolidarse <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _7\"></span>global <span class=\"__1 _13\"></span>tr<span class=\"__1 _3\"></span>as <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>adquisici\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocio <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>filial <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Urbaser <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> Reino Unido, el cual <span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>n\u00eda e<span class=\"__1 _3\"></span>l restante 50<span class=\"__1 _3\"></span>% (notas 2 y 12). \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">un <span class=\"__1 _c\"></span>resultado <span class=\"__1 _20\"></span>negativo <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>imputaci\u00f3n <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>resultados <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>ajustes <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>valoraci\u00f3n <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>aportaban<span class=\"__1 _3\"></span> </span></span>las <span class=\"__1 _2d\"></span>sociedades <span class=\"__1 _13\"></span>indicadas <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _1a\"> </span>punt<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>anterior <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>momento <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>su <span class=\"__1 _2d\"></span>cambio <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>m\u00e9todo <span class=\"__1 _2d\"></span>de consolidaci\u00f3n por i<span class=\"__1 _3\"></span>mporte de 3.19<span class=\"__1 _3\"></span>8 miles de eur<span class=\"__1 _3\"></span>os (notas <span class=\"ls9\">2,</span> 12 y 18).<span class=\"__1 _3\"></span> En <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>ejercicio <span class=\"__1 _14\"> </span>2023 <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>l\u00ednea <span class=\"__1 _14\"> </span>\u201cResultad<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"> </span>por <span class=\"__1 _14\"> </span>enajenaciones <span class=\"__1 _14\"> </span>y <span class=\"__1 _14\"> </span>otros\u201d <span class=\"__1 _14\"> </span>inclu<span class=\"ff1_1\">\u00eda <span class=\"__1 _14\"> </span>el <span class=\"__1 _38\"> </span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>la </span>desinversi\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>participaci\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _7\"></span>Constructora <span class=\"__1 _6\"></span>Nuevo <span class=\"__1 _6\"></span>Necaxa <span class=\"__1 _6\"></span>Tihuatl\u00e1n, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>C.V. <span class=\"__1 _6\"></span>que supuso un beneficio antes de impuestos de <span class=\"__1 _6\"></span>17.<span class=\"__1 _3\"></span>197 miles de euros, que <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>yen 4.952 miles de euros de imputaci\u00f3n a resul<span class=\"__1 _3\"></span>tados de los ajust<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> valoraci\u00f3<span class=\"__1 _3\"></span>n que aportaba dicha s<span class=\"__1 _3\"></span>ociedad. i)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Resultado del ejercicio <span class=\"__1 _3\"></span>procedente de opera<span class=\"__1 _3\"></span>ciones interrumpidas neto de im<span class=\"__1 _3\"></span>puestos </span></span>En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>mes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>may<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024, <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>mo <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _13\"></span>proyecto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>esci<span class=\"__1 _3\"></span>si\u00f3n <span class=\"__1 _2d\"></span>parcial <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>anciera <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> actividades <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>C<span class=\"__1 _3\"></span>ementos <span class=\"__1 _7\"></span>e <span class=\"__1 _7\"></span>Inmobiliaria <span class=\"__1 _6\"></span>aprobado <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>C<span class=\"__1 _3\"></span>onsejo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Administraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>F<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ment<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>de Construcciones <span class=\"__1 _6\"></span>y Contratas, <span class=\"__1 _6\"></span>S.A<span class=\"ffc\">. <span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reclasific\u00f3 <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>\u201c</span>Res<span class=\"__1 _3\"></span>ultado <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>procedente <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>operacione<span class=\"__1 _3\"></span>s interrumpidas<span class=\"__1 _3\"></span> net<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>uestos\u201d <span class=\"__1 _20\"></span>todos l<span class=\"__1 _3\"></span>os i<span class=\"__1 _3\"></span>mportes <span class=\"__1 _20\"></span>de la<span class=\"__1 _3\"></span> cuenta<span class=\"__1 _20\"></span> de <span class=\"__1 _3\"></span>resultados<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>dichas <span class=\"__1 _20\"></span>actividades<span class=\"ff1_1\"> </span>hasta el moment<span class=\"__1 _3\"></span>o del perfecciona<span class=\"__1 _3\"></span>miento de la <span class=\"__1 _3\"></span>escisi\u00f3n.  Asimismo se <span class=\"__1 _6\"></span>ha reformula<span class=\"__1 _3\"></span>do la <span class=\"__1 _6\"></span>cuenta de resultados para <span class=\"__1 _6\"></span>el ejercicio 2023 <span class=\"__1 _6\"></span>al objeto de <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>oger en <span class=\"__1 _6\"></span>el ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultado <span class=\"__1 _13\"></span>del <span class=\"__1 _2d\"> </span>ejercicio <span class=\"__1 _13\"></span>procedente <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>pe<span class=\"__1 _3\"></span>raciones <span class=\"__1 _13\"></span>interrumpidas <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>impuestos\u201d<span class=\"ff1_1\"> <span class=\"__1 _2d\"></span>el </span>resultado consolidad<span class=\"__1 _3\"></span>o aportado por las <span class=\"__1 _3\"></span>citadas acti<span class=\"__1 _3\"></span>vidades durante el ej<span class=\"__1 _3\"></span>ercicio 202<span class=\"__1 _3\"></span>3 (nota 5). El presente ep\u00edgraf<span class=\"__1 _3\"></span>e incluye entr<span class=\"__1 _3\"></span>e otros los siguient<span class=\"__1 _3\"></span>es importes<span class=\"__1 _3\"></span> en el ejercici<span class=\"__1 _3\"></span>o 2024: \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Resultado <span class=\"__1 _13\"></span>positi<span class=\"__1 _3\"></span>vo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>3.758 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>variaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inversion<span class=\"__1 _3\"></span>es </span></span>inmobiliarias (nota 9<span class=\"__1 _3\"></span>). Asimismo en el ej<span class=\"__1 _3\"></span>ercicio 20<span class=\"__1 _3\"></span>23 el presente ep\u00edg<span class=\"__1 _3\"></span>rafe inclu\u00eda entre otros los <span class=\"__1 _3\"></span>siguientes i<span class=\"__1 _3\"></span>mportes: \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Resultado <span class=\"__1 _6\"></span>negativo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>49.037 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>ariaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>inversione<span class=\"__1 _3\"></span>s </span></span>inmobiliarias (nota 9<span class=\"__1 _3\"></span>). \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Resultado  positi<span class=\"__1 _3\"></span>vo  de  24.824  miles  de  euro<span class=\"__1 _3\"></span>s  fruto  de  una  senten<span class=\"__1 _3\"></span>cia  firme  en  relaci\u00f3n  a  la<span class=\"__1 _3\"></span> </span></span>expropiaci\u00f3n <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>un <span class=\"__1 _35\"> </span>terreno <span class=\"__1 _33\"> </span>anteriormente <span class=\"__1 _33\"> </span>propiedad <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>la <span class=\"__1 _33\"> </span>sociedad <span class=\"__1 _35\"> </span>Cement<span class=\"__1 _3\"></span>os <span class=\"__1 _33\"> </span>Portland Valderrivas, S.A. en la pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>vi<span class=\"__1 _3\"></span>ncia de Madrid. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Resultado  positi<span class=\"__1 _3\"></span>vo  por  importe  de  142.413  miles  de  euros,  por  la  diferencia<span class=\"__1 _3\"></span>  entre  el  valor </span></span>razonable de los activos netos y el v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or de cotizaci\u00f3n de la inversi\u00f3n en Metrovacesa, S.A. (notas 4 <span class=\"__1 _13\"></span>y, <span class=\"__1 _7\"></span>12), <span class=\"__1 _13\"></span>tras <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>adquisici\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>mes <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>un<span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>particip<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>adicional <span class=\"__1 _13\"></span>del 3,99%  a  Control  Empresa<span class=\"__1 _3\"></span>rial  de  Capitales,  S.A.  de  C.V.,  y  un  1,95%  a  Soinmob  Inmobil<span class=\"__1 _3\"></span>iaria Espa\u00f1ola, S.A.U., <span class=\"__1 _6\"></span>que hasta la <span class=\"__1 _6\"></span>fecha se <span class=\"__1 _6\"></span>contabilizaba por <span class=\"__1 _6\"></span>su valor razonable <span class=\"__1 _6\"></span>con cargo <span class=\"__1 _6\"></span>a reservas<span class=\"__1 _3\"></span>, pas\u00e1ndose a consolidars<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or el m\u00e9todo de la par<span class=\"__1 _20\"></span>ticipaci\u00f3n al lograrse influ<span class=\"__1 _3\"></span>encia significativa.  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">129<span class=\"ls0_1\"> </span></span>j)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Resultado atribuido a intere<span class=\"__1 _3\"></span>ses minoritarios </span></span>La composici\u00f3n de<span class=\"__1 _3\"></span> este ep\u00edgrafe por seg<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>os de actividad es la<span class=\"__1 _3\"></span> siguiente (nota <span class=\"__1 _3\"></span>28<span class=\"ls16\">):<span class=\"__1 _6\"></span></span>  2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Servicios Medioambientales 35.866  36.519  Gesti\u00f3n Integral del Agua 80.690  72.811  Construcci\u00f3n (997) 329 <span class=\"ls0_1\"> </span>Cementos 2.639  2.749  Inmobiliaria 18.519  40.192  Concesiones 673 <span class=\"ls0_1\"> </span>579 <span class=\"ls0_1\"> </span>Eliminaciones 329 <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Total Grupo 137.719 <span class=\"ls0_1\"> </span>153.179 <span class=\"ls0_1\"> </span>La dis<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>inu<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>recogido <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>el ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>2024 en<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>este <span class=\"__1 _20\"></span>ep\u00edgrafe respe<span class=\"__1 _3\"></span>cto <span class=\"__1 _20\"></span>al ejercicio <span class=\"__1 _20\"></span>anterior en el segmento de activida<span class=\"__1 _20\"></span>d de Inmo<span class=\"__1 _6\"></span>bil<span class=\"__1 _3\"></span>iaria es debida<span class=\"__1 _3\"></span> al mayor resultado aport<span class=\"__1 _3\"></span>ado por esta ac<span class=\"__1 _3\"></span>tividad en <span class=\"__1 _20\"></span>el ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>2023 <span class=\"__1 _20\"></span>(principalmente <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el resul<span class=\"__1 _3\"></span>tado d<span class=\"__1 _20\"></span>e 142.4<span class=\"__1 _3\"></span>13 <span class=\"__1 _20\"></span>miles d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>euros, <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>la diferenci<span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>entre el <span class=\"__1 _7\"></span>valor <span class=\"__1 _13\"></span>raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>le <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>netos <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>Metrovacesa, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cotizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>inversi\u00f3n anterior a <span class=\"__1 _6\"></span>su inc<span class=\"__1 _3\"></span>orporaci\u00f3n al per\u00edmetro de <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onsolidaci\u00f3n, seg\u00fan lo indicado en el apartado <span class=\"__1 _6\"></span>i) de esta nota). <span class=\"__1 _38\"> </span>Adicionalmente <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>el <span class=\"__1 _38\"> </span>ejercicio <span class=\"__1 _38\"> </span>2024 <span class=\"__1 _38\"> </span>s\u00f3lo <span class=\"__1 _38\"> </span>se <span class=\"__1 _18\"> </span>recogen <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>resultados <span class=\"__1 _38\"> </span>aportados <span class=\"__1 _38\"> </span>por <span class=\"__1 _18\"> </span>los minoritarios <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vidades de <span class=\"__1 _6\"></span>Cementos e <span class=\"__1 _6\"></span>Inmobiliaria hasta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>momento <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el perfeccionamiento de la escisi\u00f3n par<span class=\"__1 _3\"></span>cial financiera. 28.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INFORMACI\u00d3N POR SEGM<span class=\"__1 _3\"></span>ENTOS DE AC<span class=\"__1 _3\"></span>TIVIDAD a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Segmentos de actividad </span></span>Los <span class=\"__1 _2d\"> </span>segmentos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>presentan <span class=\"__1 _2d\"></span>coinciden <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"> </span>\u00e1reas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>negocio, <span class=\"__1 _2d\"></span>tal <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>ha expuesto en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>ta 1. <span class=\"__1 _6\"></span>La informaci\u00f3n de cada <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento, reflejada en <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> cuadros <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> presentan a continuaci\u00f3n, se ha r<span class=\"__1 _20\"></span>ealizado de acuerdo con l<span class=\"__1 _3\"></span>os criterios de ges<span class=\"__1 _3\"></span>ti\u00f3n establecido<span class=\"__1 _3\"></span>s internament<span class=\"__1 _3\"></span>e por la Direcci\u00f3n <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>Grupo  que<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>so<span class=\"__1 _6\"></span>n <span class=\"__1 _1a\"> </span>coincidentes <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>  las <span class=\"__1 _1a\"> </span>pol\u00edticas <span class=\"__1 _32\"> </span>contables<span class=\"__1 _3\"></span>  ad<span class=\"__1 _3\"></span>optadas <span class=\"__1 _32\"> </span>para <span class=\"__1 _32\"> </span>prepar<span class=\"__1 _3\"></span>ar <span class=\"__1 _32\"> </span>y presentar los estad<span class=\"__1 _3\"></span>os financieros c<span class=\"__1 _3\"></span>onsolidados del <span class=\"__1 _3\"></span>Grupo. Como conse<span class=\"__1 _3\"></span>cuencia de la <span class=\"__1 _20\"></span>escisi\u00f3n parcial fin<span class=\"__1 _3\"></span>anciera d<span class=\"__1 _3\"></span>e las <span class=\"__1 _3\"></span>actividades <span class=\"__1 _3\"></span>de Cemen<span class=\"__1 _3\"></span>tos e In<span class=\"__1 _20\"></span>mo<span class=\"__1 _6\"></span>biliar<span class=\"__1 _3\"></span>ia que ha <span class=\"__1 _20\"></span>dado <span class=\"__1 _20\"></span>lugar <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>Inmocemento <span class=\"__1 _c\"></span>(nota <span class=\"__1 _20\"></span>2)<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>resultados <span class=\"__1 _20\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _c\"></span>citados <span class=\"__1 _20\"></span>segmentos hasta <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>fecha  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>perfeccionamiento <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>operaci\u00f3n <span class=\"__1 _1a\"> </span><span class=\"ffc\">se  p<span class=\"__1 _3\"></span>resentan <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _1a\"> </span>\u201cResultado <span class=\"__1 _1a\"> </span>del </span>ejercicio procedente <span class=\"__1 _6\"></span>de operaciones <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>errumpidas neto <span class=\"__1 _6\"></span>de impuestos\u201d. <span class=\"__1 _6\"></span>Asi<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mo, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span><span class=\"ff1_1\">incluye<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el total </span>de<span class=\"ls0_1\"> <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>expl<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _13\"></span>inversi\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>hasta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>misma<span class=\"__1 _3\"></span> </span>fecha. <span class=\"__1 _13\"></span>Adicio<span class=\"ffc\">nalmente <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cEfectivo <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>l\u00edquidos <span class=\"__1 _13\"></span>equivalentes\u201d<span class=\"ff1_1\"> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>citadas </span></span>actividades en <span class=\"__1 _6\"></span>el momento del <span class=\"__1 _6\"></span>perfeccionami<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>de la escisi\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>da de <span class=\"__1 _6\"></span>baja dentro <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los flujos de efectivo de actividad<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> inversi\u00f3n (nota 5).<span class=\"__1 _3\"></span> La colu<span class=\"__1 _3\"></span>mna \u201cC<span class=\"__1 _3\"></span>orporaci\u00f3n\u201d i<span class=\"__1 _20\"></span>ncluye la ac<span class=\"__1 _3\"></span>tividad <span class=\"__1 _3\"></span>de las <span class=\"__1 _20\"></span>\u00e1reas funci<span class=\"__1 _3\"></span>onales q<span class=\"__1 _3\"></span>ue efe<span class=\"__1 _3\"></span>ct\u00faan <span class=\"__1 _3\"></span>tareas d<span class=\"__1 _20\"></span>e apoyo a las <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>perati<span class=\"__1 _3\"></span>vas <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>explotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>aquellas <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _13\"></span>cuy<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>g<span class=\"__1 _3\"></span>esti\u00f3n <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>adscribe <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>nin<span class=\"__1 _3\"></span>guna <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las<span class=\"__1 _20\"></span> \u00e1reas de negocio.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">130<span class=\"ls0_1\"> </span></span>La columna \u201cEliminaciones<span class=\"__1 _3\"></span>\u201d incluye las <span class=\"__1 _6\"></span>eli<span class=\"__1 _3\"></span>minaciones por operaciones entre los diferentes segmentos de actividad. Cuenta de resultado<span class=\"__1 _3\"></span>s por se<span class=\"__1 _3\"></span>gmentos En particular, la informaci\u00f3n reflejada en <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s cuadros siguien<span class=\"__1 _3\"></span>tes incluye como resultado del <span class=\"__1 _6\"></span>seg<span class=\"__1 _3\"></span>mento para los ejercicios<span class=\"__1 _3\"></span> 2024 y 2023: -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La <span class=\"__1 _7\"></span>totalidad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>gastos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>explotaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>dependiente<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntr<span class=\"__1 _3\"></span>atos <span class=\"__1 _7\"></span>de </span></span>gesti\u00f3n conjunta<span class=\"__1 _3\"></span> que corresponden a la <span class=\"__1 _3\"></span>actividad des<span class=\"__1 _3\"></span>arrollada por el <span class=\"__1 _3\"></span>segmento. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Los ingresos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>gastos por <span class=\"__1 _6\"></span>intereses derivados <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>seg<span class=\"__1 _3\"></span>mento, los <span class=\"__1 _6\"></span>dividendos y<span class=\"__1 _6\"></span> </span></span>los beneficios y p\u00e9rd<span class=\"__1 _3\"></span>idas proced<span class=\"__1 _3\"></span>entes de ventas de in<span class=\"__1 _3\"></span>versiones financieras<span class=\"__1 _20\"></span> pro<span class=\"__1 _6\"></span>pia<span class=\"__1 _20\"></span>s del se<span class=\"__1 _6\"></span>g<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>to. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La  participaci\u00f3n <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>el <span class=\"__1 _2c\"> </span>resultado <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _14\"> </span>entidades  que <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>contabilizan  por <span class=\"__1 _14\"> </span>el <span class=\"__1 _2c\"> </span>m\u00e9todo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>la </span></span>participaci\u00f3n. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">El <span class=\"__1 _13\"></span>gasto <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"> </span>impuesto <span class=\"__1 _2d\"> </span>sobre <span class=\"__1 _2d\"></span>beneficios <span class=\"__1 _13\"></span>correspondiente <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>operaciones <span class=\"__1 _13\"></span>realizadas <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"> </span>cada </span></span>segmento.  <span class=\"__1 _59\"> </span><span class=\"fs8 ls3\">131<span class=\"ls0_1\"> </span></span>2024<span class=\"ls0_1\"> </span>Total Grupo Servicios Medio- ambientales Gesti\u00f3n  Integral del Agua Construcci\u00f3n Cementos Inmobiliaria Concesiones Corporaci\u00f3n Eliminaciones Importe net<span class=\"__1 _3\"></span>o de la cifra de<span class=\"__1 _3\"></span> negocios 9.071.416  4.346.282  1.674.657  2.991.342    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>77.845  63.766  (82.476) De clientes <span class=\"__1 _3\"></span>externos 9.071.416  4.333.624  1.674.523  2.984.829   -  - 77.845  595 <span class=\"ls0_1\"> </span> - De transa<span class=\"__1 _3\"></span>cciones con otro<span class=\"__1 _3\"></span>s segmentos  - 12.658  134 <span class=\"ls0_1\"> </span>6.513   -  -  - 63.171  (82.476) Otros i<span class=\"__1 _3\"></span>ngresos 393.099  109.671  100.101  153.508    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>9.843  71.366  (51.390) De clientes <span class=\"__1 _3\"></span>externos 393.099  107.900  98.599  153.437   -  - 9.843  23.320   - De transa<span class=\"__1 _3\"></span>cciones con otro<span class=\"__1 _3\"></span>s segmentos  - 1.771  1.502  71 <span class=\"ls0_1\"> </span> -  -  - 48.046  (51.390) Gastos de<span class=\"__1 _3\"></span> explotaci\u00f3n (8.029.231) (3.724.319) (1.349.326) (2.975.116)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(32.316) (82.784) 134.630  Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovil<span class=\"__1 _3\"></span>izado e   <span class=\"ls0_1\">imputaci\u00f3n <span class=\"__1 _3\"></span>de subvencio<span class=\"__1 _3\"></span>nes de </span>  <span class=\"ls0_1\">inmovilizado<span class=\"__1 _3\"></span> no financier<span class=\"__1 _3\"></span>o y otras </span>(635.409) (372.299) (183.131) (48.307)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(15.207) (16.652) 187 <span class=\"ls0_1\"> </span>Otros r<span class=\"__1 _3\"></span>esultados de expl<span class=\"__1 _3\"></span>otaci\u00f3n (74.464) (115.926) (141) 1.832    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>39.098  757 <span class=\"ls0_1\"> </span>(84) Resultado de Expl<span class=\"__1 _3\"></span>otaci\u00f3n 725.411 <span class=\"ls0_1\"> </span>243.409 <span class=\"ls0_1\"> </span>242.160 <span class=\"ls0_1\"> </span>123.259 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>79.263 <span class=\"ls0_1\"> </span>36.453 <span class=\"ls0_1\"> </span>867 <span class=\"ls0_1\"> </span>Porcentaje sob<span class=\"__1 _3\"></span>re la cifra<span class=\"__1 _3\"></span> de negocios 8,00% 5,60% 14,46% 4,12%   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>101,82% 57,17% (1,05%) Ingresos fina<span class=\"__1 _3\"></span>ncieros 82.029  26.673  44.455  21.088    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>6.564  50.214  (66.965) Gastos fi<span class=\"__1 _3\"></span>nancieros (264.119) (151.891) (108.357) (1.889)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(10.373) (34.982) 43.373  Otros r<span class=\"__1 _3\"></span>esultados financier<span class=\"__1 _3\"></span>os 28.068  3.846  (10.476) 1.460    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>204 <span class=\"ls0_1\"> </span>191.388  (158.354) Resultad<span class=\"__1 _3\"></span>o entidades valo<span class=\"__1 _3\"></span>radas m\u00e9todo   partici<span class=\"__1 _3\"></span>paci\u00f3n 13.242  218 <span class=\"ls0_1\"> </span>3.201  (675)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>8.113  2.248  137 <span class=\"ls0_1\"> </span>Resultado antes <span class=\"__1 _3\"></span>de impuestos d<span class=\"__1 _3\"></span>e operaciones cont<span class=\"__1 _3\"></span>inuadas 584.631 <span class=\"ls0_1\"> </span>122.255 <span class=\"ls0_1\"> </span>170.983 <span class=\"ls0_1\"> </span>143.243 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>83.771 <span class=\"ls0_1\"> </span>245.321 <span class=\"ls0_1\"> </span>(180.942) Impuesto sobr<span class=\"__1 _3\"></span>e benefici<span class=\"__1 _3\"></span>os (153.170) (60.992) (32.804) (43.983)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(6.793) (8.603) 5 <span class=\"ls0_1\"> </span>Resultado del eje<span class=\"__1 _3\"></span>rcicio procedent<span class=\"__1 _3\"></span>e de   <span class=\"ls0_1\">operaciones continua<span class=\"__1 _3\"></span>das </span>431.461 <span class=\"ls0_1\"> </span>61.263 <span class=\"ls0_1\"> </span>138.179 <span class=\"ls0_1\"> </span>99.260 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>76.978 <span class=\"ls0_1\"> </span>236.718 <span class=\"ls0_1\"> </span>(180.937) Resultad<span class=\"__1 _3\"></span>o del ejercicio pr<span class=\"__1 _3\"></span>ocedente de  op. inter<span class=\"__1 _3\"></span>rumpidas neto d<span class=\"__1 _3\"></span>e impuestos 136.123    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>92.716  57.739    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(14.332) Resultado Consol<span class=\"__1 _3\"></span>idado del ejercici<span class=\"__1 _3\"></span>o  567.584 <span class=\"ls0_1\"> </span>61.263 <span class=\"ls0_1\"> </span>138.179 <span class=\"ls0_1\"> </span>99.260 <span class=\"ls0_1\"> </span>92.716 <span class=\"ls0_1\"> </span>57.739 <span class=\"ls0_1\"> </span>76.978 <span class=\"ls0_1\"> </span>236.718 <span class=\"ls0_1\"> </span>(195.269) Interese<span class=\"__1 _3\"></span>s minoritario<span class=\"__1 _3\"></span>s 137.719  35.866  80.690  (997) 2.639  18.519  673 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>329 <span class=\"ls0_1\"> </span>Resultado atribui<span class=\"__1 _3\"></span>do a la socieda<span class=\"__1 _3\"></span>d  dominante<span class=\"__1 _3\"></span> 429.865 <span class=\"ls0_1\"> </span>25.397 <span class=\"ls0_1\"> </span>57.489 <span class=\"ls0_1\"> </span>100.257 <span class=\"ls0_1\"> </span>90.077 <span class=\"ls0_1\"> </span>39.220 <span class=\"ls0_1\"> </span>76.305 <span class=\"ls0_1\"> </span>236.718 <span class=\"ls0_1\"> </span>(195.598)  <span class=\"__1 _59\"> </span><span class=\"fs8 ls3\">132<span class=\"ls0_1\"> </span></span>2023<span class=\"ls0_1\"> </span>Total Grupo Servicios Medio- ambientales Gesti\u00f3n  Integral del Agua Construcci\u00f3n Cementos Inmobiliaria Concesiones Corporaci\u00f3n Eliminaciones Importe net<span class=\"__1 _3\"></span>o de la cifra de<span class=\"__1 _3\"></span> negocios 8.217.292  3.853.241  1.487.402  2.823.090    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>61.592  68.711  (76.744) De clientes <span class=\"__1 _3\"></span>externos 8.217.292  3.849.525  1.485.619  2.812.723   -  - 61.592  7.833   - De transa<span class=\"__1 _3\"></span>cciones con otro<span class=\"__1 _3\"></span>s segmentos  - 3.716  1.783  10.367   -  -  - 60.878  (76.744) Otros i<span class=\"__1 _3\"></span>ngresos 317.518  131.441  84.745  88.500    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>8.609  47.149  (42.926) De clientes <span class=\"__1 _3\"></span>externos 317.518  130.370  83.057  91.629   -  - 8.607  3.855   - De transa<span class=\"__1 _3\"></span>cciones con otro<span class=\"__1 _3\"></span>s segmentos  - 1.071  1.688  (3.129)  -  - 2 <span class=\"ls0_1\"> </span>43.294  (42.926) Gastos de<span class=\"__1 _3\"></span> explotaci\u00f3n (7.249.625) (3.338.000) (1.187.872) (2.742.167)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(24.546) (78.296) 121.256  Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovil<span class=\"__1 _3\"></span>izado e   <span class=\"ls0_1\">imputaci\u00f3n <span class=\"__1 _3\"></span>de subvencio<span class=\"__1 _3\"></span>nes de </span>  <span class=\"ls0_1\">inmovilizado<span class=\"__1 _3\"></span> no financier<span class=\"__1 _3\"></span>o y otras </span>(556.103) (305.843) (165.439) (51.272)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(15.161) (18.960) 572 <span class=\"ls0_1\"> </span>Otros r<span class=\"__1 _3\"></span>esultados de explotac<span class=\"__1 _3\"></span>i\u00f3n (3.228) (6.752) (2.510) 266 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>64.544  32 <span class=\"ls0_1\"> </span>(58.808) Resultado de Expl<span class=\"__1 _3\"></span>otaci\u00f3n 725.854 <span class=\"ls0_1\"> </span>334.087 <span class=\"ls0_1\"> </span>216.326 <span class=\"ls0_1\"> </span>118.417 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>95.038 <span class=\"ls0_1\"> </span>18.636 <span class=\"ls0_1\"> </span>(56.650) Porcentaje sob<span class=\"__1 _3\"></span>re la cifra<span class=\"__1 _3\"></span> de negocios 8,83% 8,67% 14,54% 4,19%   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>154,30% 27,12% 73,82% Ingresos fina<span class=\"__1 _3\"></span>ncieros 77.757  28.458  39.517  25.001    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>3.968  39.798  (58.985) Gastos fi<span class=\"__1 _3\"></span>nancieros (196.449) (90.981) (91.394) (2.737)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(9.839) (43.851) 42.353  Otros r<span class=\"__1 _3\"></span>esultados financier<span class=\"__1 _3\"></span>os (17.448) (441) 6.206  (22.746)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>171 <span class=\"ls0_1\"> </span>1.150.787  (1.151.425) Resultad<span class=\"__1 _3\"></span>o entidades valo<span class=\"__1 _3\"></span>radas m\u00e9todo   partici<span class=\"__1 _3\"></span>paci\u00f3n 42.404  22.289  1.584  9.274    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>6.980  2.125  152 <span class=\"ls0_1\"> </span>Resultado antes <span class=\"__1 _3\"></span>de impuestos d<span class=\"__1 _3\"></span>e  operaciones continu<span class=\"__1 _3\"></span>adas 632.118 <span class=\"ls0_1\"> </span>293.412 <span class=\"ls0_1\"> </span>172.239 <span class=\"ls0_1\"> </span>127.209 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>96.318 <span class=\"ls0_1\"> </span>1.167.495  (1.224.555) Impuesto sobr<span class=\"__1 _3\"></span>e benefici<span class=\"__1 _3\"></span>os (154.060) (72.182) (45.261) (19.465)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(12.281) (15.951) 11.080  Resultado del eje<span class=\"__1 _3\"></span>rcicio procedent<span class=\"__1 _3\"></span>e de  operaciones continu<span class=\"__1 _3\"></span>adas 478.058 <span class=\"ls0_1\"> </span>221.230 <span class=\"ls0_1\"> </span>126.978 <span class=\"ls0_1\"> </span>107.744 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>84.037 <span class=\"ls0_1\"> </span>1.151.544  (1.213.475) Resultad<span class=\"__1 _3\"></span>o del ejercicio pr<span class=\"__1 _3\"></span>ocedente de  op. inter<span class=\"__1 _3\"></span>rumpidas neto d<span class=\"__1 _3\"></span>e impuestos 264.181    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>90.397  177.780    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(3.996) Resultado Consol<span class=\"__1 _3\"></span>idado del ejercici<span class=\"__1 _3\"></span>o  742.239 <span class=\"ls0_1\"> </span>221.230 <span class=\"ls0_1\"> </span>126.978 <span class=\"ls0_1\"> </span>107.744 <span class=\"ls0_1\"> </span>90.397 <span class=\"ls0_1\"> </span>177.780 <span class=\"ls0_1\"> </span>84.037 <span class=\"ls0_1\"> </span>1.151.544  (1.217.471) Interese<span class=\"__1 _3\"></span>s minoritario<span class=\"__1 _3\"></span>s 153.179  36.519  72.811  329 <span class=\"ls0_1\"> </span>2.749  40.192  579 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>Resultado atribui<span class=\"__1 _3\"></span>do a la socieda<span class=\"__1 _3\"></span>d  dominante<span class=\"__1 _3\"></span> 589.060 <span class=\"ls0_1\"> </span>184.711 <span class=\"ls0_1\"> </span>54.167 <span class=\"ls0_1\"> </span>107.415 <span class=\"ls0_1\"> </span>87.648 <span class=\"ls0_1\"> </span>137.588 <span class=\"ls0_1\"> </span>83.458 <span class=\"ls0_1\"> </span>1.151.544  (1.217.471)  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">133<span class=\"ls0_1\"> </span></span>La <span class=\"__1 _2d\"></span>contribuci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>resultado <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>FCC <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>segmento <span class=\"__1 _13\"></span>\u201c<span class=\"ff1_1\">Co<span class=\"__1 _6\"></span>rp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>raci<span class=\"__1 _3\"></span>\u00f3n<span class=\"ffc\">\u201d <span class=\"__1 _13\"></span>incluye <span class=\"__1 _2d\"></span>principal<span class=\"__1 _3\"></span>mente, <span class=\"__1 _13\"></span>la </span></span>facturaci\u00f3n de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>servicios <span class=\"__1 _20\"></span>de soporte prestados al re<span class=\"__1 _3\"></span>sto de <span class=\"__1 _3\"></span>actividades <span class=\"__1 _3\"></span>del Grup<span class=\"__1 _3\"></span>o dentro <span class=\"__1 _3\"></span>del ep\u00edgrafe \u201c<span class=\"ff1_1\">Importe neto de las cifras d<span class=\"__1 _3\"></span>e negocios<span class=\"ffc\">\u201d, los deterioros de las inversi<span class=\"__1 _3\"></span>ones sobre las participacione<span class=\"__1 _3\"></span>s de </span></span>las <span class=\"__1 _7\"></span>cabeceras <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>resto <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>segmentos, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>ividendos <span class=\"__1 _13\"></span>distribuid<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>em<span class=\"__1 _6\"></span>pre<span class=\"__1 _3\"></span>sas <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>g<span class=\"__1 _3\"></span>rupo participadas <span class=\"__1 _14\"> </span>por <span class=\"__1 _38\"> </span>la <span class=\"__1 _2c\"> </span>m<span class=\"__1 _6\"></span>atri<span class=\"__1 _3\"></span>z <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>Grupo, <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>gastos <span class=\"__1 _38\"> </span>finan<span class=\"__1 _3\"></span>cieros <span class=\"__1 _38\"> </span>fa<span class=\"__1 _3\"></span>cturados <span class=\"__1 _14\"> </span>como <span class=\"__1 _14\"> </span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _14\"> </span>de pr\u00e9stamos <span class=\"__1 _6\"></span>intragrupo <span class=\"__1 _7\"></span>otorgados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>empresa <span class=\"__1 _7\"></span>matriz <span class=\"__1 _6\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>otras <span class=\"__1 _7\"></span>empresas <span class=\"__1 _7\"></span>particip<span class=\"__1 _3\"></span>adas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>gresos financieros fac<span class=\"__1 _3\"></span>turados com<span class=\"__1 _3\"></span>o consecuencia <span class=\"__1 _3\"></span>de l<span class=\"__1 _3\"></span>os cr\u00e9ditos intrag<span class=\"__1 _3\"></span>rupo otorgados <span class=\"__1 _3\"></span>por la <span class=\"__1 _3\"></span>empresa <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>atriz<span class=\"__1 _3\"></span> a o<span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>mpresas participadas. Todos <span class=\"__1 _6\"></span>esto<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onceptos, al <span class=\"__1 _6\"></span>ser operaciones con <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>mpresas del <span class=\"__1 _6\"></span>grupo,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> eliminan <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>se muestra <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>columna \u201cEli<span class=\"__1 _3\"></span>minacion<span class=\"__1 _3\"></span>es\u201d. Asi<span class=\"__1 _3\"></span>mismo, <span class=\"__1 _20\"></span>se incluyen <span class=\"__1 _20\"></span>los gast<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os por deudas con entid<span class=\"__1 _3\"></span>ades de cr\u00e9dito detalla<span class=\"__1 _3\"></span>das en la n<span class=\"__1 _3\"></span>ota <span class=\"ls9\">20</span>. En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>2023 <span class=\"__1 _7\"></span>dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>\u201cOtros <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>financieros\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Corporaci\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>registr<span class=\"__1 _6\"></span><span class=\"ff1_1\">\u00f3 <span class=\"__1 _7\"></span>el </span>resultado d<span class=\"__1 _20\"></span>e la <span class=\"__1 _3\"></span>venta d<span class=\"__1 _20\"></span>el 24,99% <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>participaci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _20\"></span>FCC Servi<span class=\"__1 _3\"></span>cios <span class=\"__1 _3\"></span>Medio <span class=\"__1 _3\"></span>Ambien<span class=\"__1 _3\"></span>te Holdin<span class=\"__1 _3\"></span>g, S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _3\"></span>(nota 4) por <span class=\"__1 _20\"></span>importe de <span class=\"__1 _20\"></span>888.779 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _20\"></span>euros p<span class=\"__1 _3\"></span>or la <span class=\"__1 _20\"></span>diferencia entre <span class=\"__1 _20\"></span>el coste <span class=\"__1 _20\"></span>de la <span class=\"__1 _3\"></span>citada <span class=\"__1 _20\"></span>participaci\u00f3n y su<span class=\"__1 _20\"></span> precio <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>venta <span class=\"__1 _2d\"> </span>neto <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _2d\"></span>inherentes<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>operaci\u00f3n. <span class=\"__1 _2d\"> </span>El <span class=\"__1 _2d\"></span>citado <span class=\"__1 _2d\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>elimina <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>la columna <span class=\"__1 _1a\"> </span>eliminaciones <span class=\"__1 _32\"> </span>puesto <span class=\"__1 _1a\"> </span>que  en<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>total <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>Grupo, <span class=\"__1 _1a\"> </span>se  contabi<span class=\"__1 _3\"></span>liza <span class=\"__1 _32\"> </span>com<span class=\"__1 _3\"></span>o  una<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>o<span class=\"__1 _6\"></span>peraci<span class=\"__1 _3\"></span>\u00f3n  d<span class=\"__1 _20\"></span>e patrimonio con impac<span class=\"__1 _3\"></span>to en reser<span class=\"__1 _3\"></span>vas (notas 4 y 18<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>Balance por seg<span class=\"__1 _3\"></span>mentos  <span class=\"__1 _5a\"> </span><span class=\"ls3\">134</span> 2024<span class=\"ls0_1\"> </span>Total Grupo Servicios Medio- ambientales Gesti\u00f3n Integral del Agua Construcci\u00f3n Cementos Inmobiliari<span class=\"__1 _3\"></span>a Concesiones Corporaci\u00f3n Eliminaciones A C T I V O Activo no corrient<span class=\"__1 _3\"></span>e 8.511.759  4.555.655  3.304.790  655.441 <span class=\"ls0_1\"> </span> -  - 633.910 <span class=\"ls0_1\"> </span>3.013.514  (3.651.551) Inmovilizado i<span class=\"__1 _3\"></span>ntangible 2.645.029  1.374.397  951.086  78.400   -  - 293.158  4.372  (56.384) Adiciones 124.788  78.165  44.682  546 <span class=\"ls0_1\"> </span>87 <span class=\"ls0_1\"> </span>14 <span class=\"ls0_1\"> </span>- 1.338  (44) Inmovilizado mate<span class=\"__1 _3\"></span>rial 3.771.499  2.256.393  1.155.833  219.729   -  - 82 <span class=\"ls0_1\"> </span>156.352  (16.890) Adiciones 771.715  496.839  171.611  89.348  10.905  32 <span class=\"ls0_1\"> </span>27 <span class=\"ls0_1\"> </span>2.953   - Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as 3.885  - 3.885  - - - - - - Adiciones 1.404  - 26 <span class=\"ls0_1\"> </span>- - 1.378  - -  - Inversione<span class=\"__1 _3\"></span>s contabilizadas apl<span class=\"__1 _3\"></span>icando el   m\u00e9todo de l<span class=\"__1 _3\"></span>a participa<span class=\"__1 _3\"></span>ci\u00f3n 520.695  275.055  43.407  46.189   -  - 143.576  12.025  443 <span class=\"ls0_1\"> </span>Activos f<span class=\"__1 _3\"></span>inancieros no c<span class=\"__1 _3\"></span>orrientes 1.070.765  595.539  1.101.637  3.464   -  - 172.610  2.737.477  (3.539.962) Activos po<span class=\"__1 _3\"></span>r impuestos dife<span class=\"__1 _3\"></span>ridos 499.886  54.271  48.942  307.659   -  - 24.484  103.288  (38.758) Activo corriente 5.724.200  1.994.334  1.122.248  2.589.381   -  - 235.626 <span class=\"ls0_1\"> </span>267.483 <span class=\"ls0_1\"> </span>(484.872) Existencias 423.728  88.096  63.529  271.011   -  - 1.017  253 <span class=\"ls0_1\"> </span>(178) Deudores <span class=\"__1 _3\"></span>comerciales y<span class=\"__1 _3\"></span> otras cuentas a cobr<span class=\"__1 _3\"></span>ar 3.124.006  1.255.181  624.221  1.140.838   -  - 21.600  115.983  (33.817) Otros ac<span class=\"__1 _3\"></span>tivos financieros <span class=\"__1 _3\"></span>corrientes 256.698  83.045  81.026  369.704   -  - 148.004  25.796  (450.877) Otros ac<span class=\"__1 _3\"></span>tivos corrientes 70.151  35.179  10.170  24.324   -  - 478 <span class=\"ls0_1\"> </span> - - Efectivo<span class=\"__1 _3\"></span> y otros activos l<span class=\"__1 _3\"></span>\u00edquidos equivalente<span class=\"__1 _3\"></span>s 1.849.617  532.833  343.302  783.504   -  - 64.527  125.451  - Total activo 14.235.959  6.549.989  4.427.038  3.244.822   -  - 869.536 <span class=\"ls0_1\"> </span>3.280.997  (4.136.423) P A S I V O Patrimonio neto<span class=\"__1 _3\"></span> 3.736.019  1.188.504  1.103.333  1.465.461   -  - 589.603 <span class=\"ls0_1\"> </span>1.769.563  (2.380.445) Pasivo no corrient<span class=\"__1 _3\"></span>e 6.971.110  4.193.670  2.576.606  258.229 <span class=\"ls0_1\"> </span> -  - 216.545 <span class=\"ls0_1\"> </span>996.277 <span class=\"ls0_1\"> </span>(1.270.217) Subvencione<span class=\"__1 _3\"></span>s 243.439  3.851  91.661  -  -  - 147.927   -  - Provisione<span class=\"__1 _3\"></span>s no corrient<span class=\"__1 _3\"></span>es 1.085.436  624.379  186.102  171.327   -  - 49.747  53.881  - Pasivos fi<span class=\"__1 _3\"></span>nancieros no cor<span class=\"__1 _3\"></span>rientes 5.224.583  3.238.142  2.218.396  53.472   -  - 423 <span class=\"ls0_1\"> </span>941.497  (1.227.347) Pasivos por<span class=\"__1 _3\"></span> impuestos dife<span class=\"__1 _3\"></span>ridos 256.439  195.703  60.699  33.430   -  - 8.578  899 <span class=\"ls0_1\"> </span>(42.870) Otros pa<span class=\"__1 _3\"></span>sivos no corrie<span class=\"__1 _3\"></span>ntes 161.213  131.595  19.748  - - - 9.870  - - Pasivo corrient<span class=\"__1 _3\"></span>e 3.528.830  1.167.815  747.099 <span class=\"ls0_1\"> </span>1.521.132   -  - 63.388 <span class=\"ls0_1\"> </span>515.157 <span class=\"ls0_1\"> </span>(485.761) Provisione<span class=\"__1 _3\"></span>s corrientes 275.017  83.987  17.102  153.858   -  - 973 <span class=\"ls0_1\"> </span>19.097  - Pasivos fi<span class=\"__1 _3\"></span>nancieros corri<span class=\"__1 _3\"></span>entes 526.872  320.139  129.775  28.641   -  - 50.942  442.609  (445.234) Acreedor<span class=\"__1 _3\"></span>es comerciale<span class=\"__1 _3\"></span>s y otras cuentas a pagar 2.726.941  768.448  600.222  1.361.133   -  - 11.473  25.963  (40.298) Relacio<span class=\"__1 _3\"></span>nes internas - (4.759) - (22.500) - - - 27.488  (229) Total pasivo 14.235.959  6.549.989  4.427.038  3.244.822   -  - 869.536 <span class=\"ls0_1\"> </span>3.280.997  (4.136.423)  <span class=\"__1 _5a\"> </span><span class=\"ls3\">135</span> 2023<span class=\"ls0_1\"> </span>Total Grupo Servicios Medio- ambientales Gesti\u00f3n Integral del Agua Construcci\u00f3n Cementos Inmobiliari<span class=\"__1 _3\"></span>a Concesiones Corporaci\u00f3n Eliminaciones A C T I V O Activo no corrient<span class=\"__1 _3\"></span>e 10.657.638  3.410.763  3.316.253  719.482 <span class=\"ls0_1\"> </span>816.330 <span class=\"ls0_1\"> </span>2.566.979  654.698 <span class=\"ls0_1\"> </span>4.089.667  (4.916.534) Inmovilizado i<span class=\"__1 _3\"></span>ntangible 2.476.997  920.151  1.022.159  78.683  148.924  74 <span class=\"ls0_1\"> </span>358.979  4.366  (56.339) Adiciones 68.750  13.011  34.759  709 <span class=\"ls0_1\"> </span>428 <span class=\"ls0_1\"> </span>54 <span class=\"ls0_1\"> </span>18.650  1.139   - Inmovilizado mate<span class=\"__1 _3\"></span>rial 3.838.254  1.952.711  1.072.682  183.525  477.413  631 <span class=\"ls0_1\"> </span>3.585  168.768  (21.061) Adiciones 843.720  530.419  184.426  85.355  41.691  155 <span class=\"ls0_1\"> </span>297 <span class=\"ls0_1\"> </span>3.308  (1.931) Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as 2.091.328  - 3.150  - - 2.088.178  - - - Adiciones 17.778  - 832 <span class=\"ls0_1\"> </span>- - 16.946  - -  - Inversione<span class=\"__1 _3\"></span>s contabilizadas apl<span class=\"__1 _3\"></span>icando el   m\u00e9todo de l<span class=\"__1 _3\"></span>a participa<span class=\"__1 _3\"></span>ci\u00f3n 1.034.288  233.202  47.006  43.328  132.376  441.970  123.044  12.996  366 <span class=\"ls0_1\"> </span>Activos f<span class=\"__1 _3\"></span>inancieros no c<span class=\"__1 _3\"></span>orrientes 748.425  245.660  1.127.778  104.736  4.148  14.951  144.669  3.781.563  (4.675.080) Activos po<span class=\"__1 _3\"></span>r impuestos dife<span class=\"__1 _3\"></span>ridos 468.346  59.039  43.478  309.210  53.469  21.175  24.421  121.974  (164.420) Activo corriente 6.062.014  1.696.939  961.866 <span class=\"ls0_1\"> </span>2.395.120  231.513 <span class=\"ls0_1\"> </span>822.261 <span class=\"ls0_1\"> </span>65.129 <span class=\"ls0_1\"> </span>627.017 <span class=\"ls0_1\"> </span>(737.831) Existencias 1.234.338  87.211  51.838  276.578  103.281  718.209  1.228  275 <span class=\"ls0_1\"> </span>(4.282) Deudores <span class=\"__1 _3\"></span>comerciales y<span class=\"__1 _3\"></span> otras cuentas a cobr<span class=\"__1 _3\"></span>ar 2.886.531  1.095.822  530.853  1.099.145  110.704  21.394  9.601  60.087  (41.075) Otros ac<span class=\"__1 _3\"></span>tivos financieros <span class=\"__1 _3\"></span>corrientes 260.545  87.489  68.025  340.166  11.270  17.029  28.834  400.206  (692.474) Otros ac<span class=\"__1 _3\"></span>tivos corrientes 70.897  29.824  7.636  27.338  1.493  4.174  431 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>- Efectivo<span class=\"__1 _3\"></span> y otros activos l<span class=\"__1 _3\"></span>\u00edquidos equivalente<span class=\"__1 _3\"></span>s 1.609.703  396.593  303.514  651.893  4.765  61.455  25.035  166.448  - Total activo 16.719.652  5.107.702  4.278.119  3.114.602  1.047.843  3.389.240  719.827 <span class=\"ls0_1\"> </span>4.716.684  (5.654.365) P A S I V O Patrimonio neto<span class=\"__1 _3\"></span> 6.142.472  1.099.025  1.025.904  1.288.677  679.274 <span class=\"ls0_1\"> </span>1.981.723  267.697 <span class=\"ls0_1\"> </span>3.214.236  (3.414.064) Pasivo no corrient<span class=\"__1 _3\"></span>e 6.713.751  2.884.611  2.395.315  243.008 <span class=\"ls0_1\"> </span>244.000 <span class=\"ls0_1\"> </span>894.525 <span class=\"ls0_1\"> </span>381.913 <span class=\"ls0_1\"> </span>1.175.175  (1.504.796) Subvencione<span class=\"__1 _3\"></span>s 226.624  4.285  47.282  - 610 <span class=\"ls0_1\"> </span> - 174.447   -  - Provisione<span class=\"__1 _3\"></span>s no corrient<span class=\"__1 _3\"></span>es 1.230.595  561.787  236.724  193.518  36.817  26.399  54.870  120.480  - Pasivos fi<span class=\"__1 _3\"></span>nancieros no cor<span class=\"__1 _3\"></span>rientes 4.817.034  2.052.887  2.020.383  23.354  142.214  713.866  146.796  1.053.774  (1.336.240) Pasivos por<span class=\"__1 _3\"></span> impuestos dife<span class=\"__1 _3\"></span>ridos 289.611  134.249  72.442  26.136  64.359  154.260  5.800  921 <span class=\"ls0_1\"> </span>(168.556) Otros pa<span class=\"__1 _3\"></span>sivos no corrie<span class=\"__1 _3\"></span>ntes 149.887  131.403  18.484  - - - - - - Pasivo corrient<span class=\"__1 _3\"></span>e 3.863.429  1.124.066  856.900 <span class=\"ls0_1\"> </span>1.582.917  124.569 <span class=\"ls0_1\"> </span>512.992 <span class=\"ls0_1\"> </span>70.217 <span class=\"ls0_1\"> </span>327.273 <span class=\"ls0_1\"> </span>(735.505) Provisione<span class=\"__1 _3\"></span>s corrientes 159.610  4.992  17.659  127.695  3.357  2.903  1.065  1.939  - Pasivos fi<span class=\"__1 _3\"></span>nancieros corri<span class=\"__1 _3\"></span>entes 926.771  477.854  279.759  23.898  47.345  419.635  55.498  298.983  (676.201) Acreedor<span class=\"__1 _3\"></span>es comerciale<span class=\"__1 _3\"></span>s y otras cuentas a pagar 2.777.048  646.279  559.482  1.431.324  73.867  90.454  13.654  21.066  (59.078) Relacio<span class=\"__1 _3\"></span>nes internas - (5.059) - - - - - 5.285  (226) Total pasivo 16.719.652  5.107.702  4.278.119  3.114.602  1.047.843  3.389.240  719.827 <span class=\"ls0_1\"> </span>4.716.684  (5.654.365)  <span class=\"__1 _5a\"> </span><span class=\"ls3\">136</span> Flujos de efectivo<span class=\"__1 _3\"></span> por segmen<span class=\"__1 _3\"></span>tos Total Grupo Servicios Medio-<span class=\"__1 _5f\"> </span>ambientales Gesti\u00f3n Integral del Agua   <span class=\"ls0_1\">Construcci\u00f3n </span>Cementos Inmobiliari<span class=\"__1 _3\"></span>a Concesiones Corporaci\u00f3n  Eliminaciones 2024<span class=\"ls0_1\"> </span>De las act<span class=\"__1 _3\"></span>ividades de explo<span class=\"__1 _3\"></span>taci\u00f3n 1.277.947  649.867  332.421  (19.849) 123.557  139.919  37.724  42.100  (27.792) De las act<span class=\"__1 _3\"></span>ividades de inve<span class=\"__1 _3\"></span>rsi\u00f3n (1.295.403) (939.300) (244.018) (33.823) (33.359) (88.966) 102.148  (129.421) 71.336  De las act<span class=\"__1 _3\"></span>ividades de fina<span class=\"__1 _3\"></span>nciaci\u00f3n 234.720  416.218  (48.011) 170.275  (95.171) (112.409) (99.701) 47.063  (43.544) Otros flujo<span class=\"__1 _3\"></span>s de efectivo  22.650  9.455  (603) 15.008  207 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>(679) (739)   <span class=\"ls0_1\">- </span>Flujos de efectivo d<span class=\"__1 _3\"></span>el ejercicio 239.914 <span class=\"ls0_1\"> </span>136.240 <span class=\"ls0_1\"> </span>39.789 <span class=\"ls0_1\"> </span>131.611 <span class=\"ls0_1\"> </span>(4.766)<span class=\"ls0_1\"> </span>(61.455) 39.492 <span class=\"ls0_1\"> </span>(40.997)   <span class=\"ls0_1\">- </span>2023<span class=\"ls0_1\"> </span>De las act<span class=\"__1 _3\"></span>ividades de explo<span class=\"__1 _3\"></span>taci\u00f3n 785.385  400.444  257.296  (262.273) 124.451  155.670  33.916  63.668  12.213  De las act<span class=\"__1 _3\"></span>ividades de inve<span class=\"__1 _3\"></span>rsi\u00f3n (962.436) (527.502) (174.151) 56.068  (100.235) (81.749) 87.095  (243.123) 21.161  De las act<span class=\"__1 _3\"></span>ividades de fina<span class=\"__1 _3\"></span>nciaci\u00f3n 210.259  57.992  (30.285) 83.767  (25.969) (61.862) (114.344) 334.334  (33.374) Otros flujo<span class=\"__1 _3\"></span>s de efectivo  957 <span class=\"ls0_1\"> </span>2.122  4.247  (4.253) (793) (2) 305 <span class=\"ls0_1\"> </span>(669)   <span class=\"ls0_1\">- </span>Flujos de efectivo d<span class=\"__1 _3\"></span>el ejercicio 34.165 <span class=\"ls0_1\"> </span>(66.944) 57.107 <span class=\"ls0_1\"> </span>(126.691) (2.546)<span class=\"ls0_1\"> </span>12.057 <span class=\"ls0_1\"> </span>6.972 <span class=\"ls0_1\"> </span>154.210<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">137<span class=\"ls0_1\"> </span></span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Actividades e inversiones por mercados geogr\u00e1fic<span class=\"__1 _3\"></span>os </span></span>El Grupo realiza apro<span class=\"__1 _3\"></span>ximadamente un<span class=\"fc4\"> <span class=\"__1 _3\"></span><span class=\"fc0_1 ls9\">51<span class=\"ls0_1\">% de su acti<span class=\"__1 _3\"></span>vidad en el <span class=\"__1 _3\"></span>extranjero (49% <span class=\"__1 _3\"></span>en el ejercicio 2023<span class=\"__1 _3\"></span><span class=\"ls17\">).<span class=\"ls0_1\"> </span></span></span></span></span>El <span class=\"__1 _13\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>neto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>cifra <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>cios <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>extran<span class=\"__1 _3\"></span>jero <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ara <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>20<span class=\"ls19\">24</span> <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023 <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>distribu<span class=\"__1 _3\"></span>ye <span class=\"__1 _13\"></span>entre <span class=\"__1 _7\"></span>los siguientes mercad<span class=\"__1 _3\"></span>os:<span class=\"ff5 fs5\"> </span>Total Grupo Servicios Medio-<span class=\"__1 _5f\"> </span>ambientales Gesti\u00f3n Integral del Agua Construcci\u00f3n Concesiones Corporaci\u00f3n Eliminaciones 2024<span class=\"ls0_1\"> </span>Reino Uni<span class=\"__1 _3\"></span>do 1.184.522  923.627   - 261.626   -  - (731) Rep\u00fablic<span class=\"__1 _3\"></span>a Checa 435.043  279.953  155.088  2 <span class=\"ls0_1\"> </span> -  -  - Georgia 99.367   - 99.367   -  -  -  - Resto de<span class=\"__1 _3\"></span> Europa y Otros 1.195.651  467.220  112.481  621.265  3.268   - (8.583) Estados Unido<span class=\"__1 _3\"></span>s y Canad\u00e1 821.144  384.152  86.549  350.443   -  -  - Am\u00e9rica Lati<span class=\"__1 _3\"></span>na 440.682   - 109.369  327.447  3.866   -  - Oriente<span class=\"__1 _3\"></span> Medio, \u00c1frica y Aus<span class=\"__1 _3\"></span>tralia 427.018   - 167.531  259.487   -  -  - 4.603.427  2.054.952  730.385 <span class=\"ls0_1\"> </span>1.820.270  7.134 <span class=\"ls0_1\"> </span> - (9.314)<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Reino Uni<span class=\"__1 _3\"></span>do 1.024.406  778.736   - 249.949   -  - (4.279) Rep\u00fablic<span class=\"__1 _3\"></span>a Checa 413.737  265.689  148.048   -  -  -  - Georgia 79.240   - 79.240   -  -  -  - Resto de<span class=\"__1 _3\"></span> Europa y Otros 938.426  370.977  115.000  445.178   - 7.271   - Estados Unido<span class=\"__1 _3\"></span>s y Canad\u00e1 588.865  351.562   - 237.303   -  -  - Am\u00e9rica Lati<span class=\"__1 _3\"></span>na 676.989   - 91.276  581.846  3.867   -  - Oriente<span class=\"__1 _3\"></span> Medio, \u00c1frica y Aus<span class=\"__1 _3\"></span>tralia 333.742   - 134.667  200.760   -  - (1.685) 4.055.405  1.766.964  568.231 <span class=\"ls0_1\"> </span>1.715.036  3.867 <span class=\"ls0_1\"> </span>7.271 <span class=\"ls0_1\"> </span>(5.964)<span class=\"__1 _5f\"> </span><span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">138<span class=\"ls0_1\"> </span></span>A continuaci\u00f3n se <span class=\"__1 _3\"></span>muestra p<span class=\"__1 _3\"></span>or \u00e1reas geogr\u00e1ficas las si<span class=\"__1 _3\"></span>guientes partidas<span class=\"__1 _3\"></span> incluidas en los<span class=\"__1 _3\"></span> estados financi<span class=\"__1 _3\"></span>eros adjun<span class=\"__1 _3\"></span>tos: Total Grupo   <span class=\"ls0_1\">Espa\u00f1a </span>Reino Unido<span class=\"__1 _3\"></span> Georgia  Rep\u00fablica Checa Resto de Europa y Otros Estados Unidos de Am\u00e9rica y Canad\u00e1   <span class=\"ls0_1\">Am\u00e9rica </span>Latina Oriente Medio, \u00c1frica y Australia 2024<span class=\"ls0_1\"> </span>A C T I V O Inmovilizado i<span class=\"__1 _3\"></span>ntangible 2.645.029  1.028.238  731.233  858 <span class=\"ls0_1\"> </span>2.157  383.091  162.380  305.174  31.898  Inmovilizado mate<span class=\"__1 _3\"></span>rial 3.771.499  1.433.197  568.002  516.907  335.657  460.899  413.476  36.645  6.716  Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as 3.885 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>3.885    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>Activos po<span class=\"__1 _3\"></span>r impuestos difer<span class=\"__1 _3\"></span>idos 499.886 <span class=\"ls0_1\"> </span>437.754    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>6.196  14.891  6.543  30.202  4.300  2023<span class=\"ls0_1\"> </span>A C T I V O Inmovilizado i<span class=\"__1 _3\"></span>ntangible 2.476.997  1.172.955  455.196  664 <span class=\"ls0_1\"> </span>2.133  280.323  153.664  378.125  33.937  Inmovilizado mate<span class=\"__1 _3\"></span>rial 3.838.254  1.761.438  532.068  463.786  339.984  410.028  269.413  38.484  23.053  Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as 2.091.328  2.088.178    <span class=\"ls0_1\">- </span>3.150    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>Activos po<span class=\"__1 _3\"></span>r impuestos dife<span class=\"__1 _3\"></span>ridos 468.346 <span class=\"ls0_1\"> </span>409.898  7.919    <span class=\"ls0_1\">- </span>5.551  15.149    <span class=\"ls0_1\">- </span>25.145  4.684<span class=\"__1 _5f\"> </span>   <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">139<span class=\"ls0_1\"> </span></span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">Personal </span></span>El <span class=\"__1 _6\"></span>n\u00famero <span class=\"__1 _6\"></span>medio <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>person<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>empleadas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>ejercicios <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>2023 <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>\u00e1reas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>negocio <span class=\"__1 _6\"></span>son <span class=\"__1 _6\"></span>los siguientes: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Servicios Medioambientales 47.849  44.565  Gesti\u00f3n Integral del Agua 13.991  13.186  Construcci\u00f3n 6.901  7.014  Cementos 908 <span class=\"ls0_1\"> </span>1.073  Inmobiliaria 80 <span class=\"ls0_1\"> </span>96 <span class=\"ls0_1\"> </span>Concesiones 202 <span class=\"ls0_1\"> </span>157 <span class=\"ls0_1\"> </span>Corporaci\u00f3n 299 <span class=\"ls0_1\"> </span>296 <span class=\"ls0_1\"> </span>70.230 <span class=\"ls0_1\"> </span>66.387 <span class=\"ls0_1\"> </span>29.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INFORMACI\u00d3N SOBRE ME<span class=\"__1 _3\"></span>DIO AMBIENTE El <span class=\"__1 _35\"> </span>P<span class=\"__1 _6\"></span>lan<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>D<span class=\"__1 _6\"></span>ire<span class=\"__1 _3\"></span>ctor <span class=\"__1 _35\"> </span>de <span class=\"__1 _2f\"> </span>Resp<span class=\"__1 _3\"></span>onsabilidad <span class=\"__1 _35\"> </span>Corporativa <span class=\"__1 _2f\"> </span>inclu<span class=\"__1 _3\"></span>ye <span class=\"__1 _2f\"> </span>la <span class=\"__1 _35\"> </span>pol\u00edtica <span class=\"__1 _35\"> </span>ambiental, <span class=\"__1 _2f\"> </span>ref<span class=\"__1 _3\"></span>orzando <span class=\"__1 _35\"> </span>el compromiso <span class=\"__1 _c\"></span>socialmente <span class=\"__1 _c\"></span>responsable <span class=\"__1 _c\"></span>dentro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>estrategia <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _20\"></span>FCC, <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>cual <span class=\"__1 _20\"></span>est\u00e1 <span class=\"__1 _20\"></span>muy <span class=\"__1 _c\"></span>implicado en los servici<span class=\"__1 _3\"></span>os medioambientales.<span class=\"__1 _3\"></span> El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>desempe\u00f1a <span class=\"__1 _7\"></span>sus <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>esde <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>compr<span class=\"__1 _3\"></span>omiso <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>responsab<span class=\"__1 _3\"></span>ilidad <span class=\"__1 _7\"></span>em<span class=\"__1 _6\"></span>presarial, <span class=\"__1 _7\"></span>el cumplimiento de l<span class=\"__1 _3\"></span>os requisitos legales qu<span class=\"__1 _3\"></span>e le son aplic<span class=\"__1 _3\"></span>ables, el respet<span class=\"__1 _3\"></span>o a la relaci<span class=\"__1 _3\"></span>\u00f3n con sus grupos de<span class=\"__1 _3\"></span> inter\u00e9s, y su aspira<span class=\"__1 _3\"></span>ci\u00f3n de generar riq<span class=\"__1 _3\"></span>ueza y bienes<span class=\"__1 _3\"></span>tar social. Conscientes <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>importancia <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>representa <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>preservaci\u00f3n <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>Medio <span class=\"__1 _20\"></span>Ambiente<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>uso <span class=\"__1 _20\"></span>responsable de lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> recursos <span class=\"__1 _6\"></span>disp<span class=\"__1 _3\"></span>onibles, y <span class=\"__1 _6\"></span>en l\u00ednea con <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>v<span class=\"__1 _3\"></span>ocaci\u00f3n de <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>ervicio a <span class=\"__1 _6\"></span>trav<span class=\"__1 _3\"></span>\u00e9s <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> actividades co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> un <span class=\"__1 _6\"></span>claro<span class=\"__1 _3\"></span> enfoque ambiental, el Grupo FCC impulsa y dina<span class=\"__1 _3\"></span>miza en <span class=\"__1 _6\"></span>toda la organ<span class=\"__1 _3\"></span>izaci\u00f3n, los siguientes principios<span class=\"__1 _20\"></span> en los que se fund<span class=\"__1 _3\"></span>amenta la contribuci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n al d<span class=\"__1 _3\"></span>esarrollo sos<span class=\"__1 _3\"></span>tenible: Mejora continua<span class=\"__1 _3\"></span> Promover la exc<span class=\"__1 _3\"></span>elencia ambien<span class=\"__1 _3\"></span>tal a trav\u00e9s del estable<span class=\"__1 _20\"></span>cim<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o de objeti<span class=\"__1 _3\"></span>vos para una mej<span class=\"__1 _3\"></span>ora continua del desempe\u00f1o, minimizand<span class=\"__1 _3\"></span>o los <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mpactos negativos de los procesos, productos y servicios del Grupo FCC, y potenciand<span class=\"__1 _3\"></span>o los impactos posi<span class=\"__1 _3\"></span>tivos. Control y segui<span class=\"__1 _3\"></span>miento Establecer <span class=\"__1 _20\"></span>sistemas <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>gesti\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>indicadores a<span class=\"__1 _3\"></span>mbientales <span class=\"__1 _20\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>control <span class=\"__1 _20\"></span>operacional <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>procesos, que <span class=\"__1 _2c\"> </span>aporten <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>conocimiento <span class=\"__1 _2c\"> </span>necesario <span class=\"__1 _2c\"> </span>para <span class=\"__1 _14\"> </span>el <span class=\"__1 _2c\"> </span>seguimiento, <span class=\"__1 _14\"> </span>evaluaci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _14\"> </span>toma <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>decisiones <span class=\"__1 _2c\"> </span>y comunicaci\u00f3n  del <span class=\"__1 _2c\"> </span>desempe\u00f1o  ambiental <span class=\"__1 _2c\"> </span>del  Grupo <span class=\"__1 _2c\"> </span>FCC <span class=\"__1 _2c\"> </span>y  el <span class=\"__1 _14\"> </span>cumplimiento  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>compromisos<span class=\"__1 _3\"></span> adquiridos.  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">140<span class=\"ls0_1\"> </span></span>Cambio clim\u00e1tic<span class=\"__1 _3\"></span>o y prevenci\u00f3n de l<span class=\"__1 _3\"></span>a contaminaci\u00f3n Dirigir la <span class=\"__1 _6\"></span>lucha frente <span class=\"__1 _6\"></span>al cambio <span class=\"__1 _6\"></span>cli<span class=\"__1 _3\"></span>m\u00e1tico a <span class=\"__1 _6\"></span>trav\u00e9s de <span class=\"__1 _6\"></span>la implantaci\u00f3n de <span class=\"__1 _6\"></span>procesos con <span class=\"__1 _6\"></span>menor emisi\u00f3n de gases <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ef<span class=\"__1 _3\"></span>ecto invernadero, y <span class=\"__1 _6\"></span>mediante el <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>omento de <span class=\"__1 _6\"></span>la eficiencia energ\u00e9tica <span class=\"__1 _6\"></span>y el <span class=\"__1 _6\"></span>impu<span class=\"__1 _3\"></span>lso <span class=\"__1 _6\"></span>de las energ\u00edas renovables.<span class=\"__1 _20\"></span> Prevenir  la <span class=\"__1 _2c\"> </span>contaminaci\u00f3n  y <span class=\"__1 _2c\"> </span>proteger <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>medio <span class=\"__1 _2c\"> </span>natural  a <span class=\"__1 _2c\"> </span>trav\u00e9s <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>una <span class=\"__1 _2c\"> </span>gesti\u00f3n  y <span class=\"__1 _14\"> </span>un  consumo responsable <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>recursos <span class=\"__1 _14\"> </span>naturales, <span class=\"__1 _2c\"> </span>as\u00ed <span class=\"__1 _14\"> </span>como <span class=\"__1 _14\"> </span>mediante <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>minimizaci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>im<span class=\"__1 _6\"></span>pac<span class=\"__1 _3\"></span>to <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>las emisiones, vertido<span class=\"__1 _3\"></span>s y residuos generad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>y gestionados p<span class=\"__1 _3\"></span>or las actividades del G<span class=\"__1 _3\"></span>rupo FCC. Observaci\u00f3n del ent<span class=\"__1 _3\"></span>orno e innovaci<span class=\"__1 _3\"></span>\u00f3n Identificar <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>riesgos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>oportunidades <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>actividades <span class=\"__1 _1a\"> </span>frente <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>entorno <span class=\"__1 _1a\"> </span>cambiante <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Medio Natural para, entre otros <span class=\"__1 _6\"></span>fi<span class=\"__1 _20\"></span>nes, <span class=\"__1 _6\"></span>impulsar la innovaci\u00f3n y la aplicaci\u00f3n de <span class=\"__1 _6\"></span>nue<span class=\"__1 _3\"></span>vas tecnolog\u00edas, as\u00ed como la generaci\u00f3n de <span class=\"__1 _3\"></span>sinergias entre las<span class=\"__1 _3\"></span> diversas actividad<span class=\"__1 _3\"></span>es del Grupo FCC.<span class=\"__1 _3\"></span> Ciclo de vida de l<span class=\"__1 _3\"></span>os productos <span class=\"__1 _3\"></span>y servicios Intensificar <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>consideraci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>car\u00e1cter<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>ambiental<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>planificaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>actividades, <span class=\"__1 _20\"></span>adquisici\u00f3n de materiales y<span class=\"__1 _3\"></span> equipos, as\u00ed co<span class=\"__1 _3\"></span>mo la relaci\u00f3n<span class=\"__1 _3\"></span> con proveedor<span class=\"__1 _3\"></span>es y contratistas. La necesaria par<span class=\"__1 _3\"></span>ticipaci\u00f3n d<span class=\"__1 _3\"></span>e todos Promover <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cono<span class=\"__1 _3\"></span>cimiento <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>aplicaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _13\"></span>prin<span class=\"__1 _3\"></span>cipios <span class=\"__1 _13\"></span>ambi<span class=\"__1 _3\"></span>entales <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>empleados <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>dem\u00e1s<span class=\"__1 _3\"></span> grupos de inter\u00e9s.<span class=\"__1 _3\"></span> Compartir <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>experiencia <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>m\u00e1s <span class=\"__1 _1a\"> </span>excelentes <span class=\"__1 _2d\"></span>pr\u00e1cticas <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>difer<span class=\"__1 _3\"></span>entes <span class=\"__1 _1a\"> </span>agentes <span class=\"__1 _1a\"> </span>sociale<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>para<span class=\"__1 _3\"></span> potenciar soluciones alt<span class=\"__1 _3\"></span>ernativas a las actualm<span class=\"__1 _3\"></span>ente consolidadas qu<span class=\"__1 _3\"></span>e contribuyan<span class=\"__1 _3\"></span> a la consecuci\u00f3n de un medio ambiente<span class=\"__1 _3\"></span> sostenible. La <span class=\"__1 _32\"> </span>materializaci\u00f3n <span class=\"__1 _1a\"> </span>de  es<span class=\"__1 _3\"></span>ta <span class=\"__1 _32\"> </span>Pol\u00edtica <span class=\"__1 _1a\"> </span>Medioambiental <span class=\"__1 _1a\"> </span>se  realiza<span class=\"__1 _3\"></span>  a <span class=\"__1 _1a\"> </span>trav\u00e9s  de <span class=\"__1 _1a\"> </span>la  i<span class=\"__1 _3\"></span>mplantaci\u00f3n <span class=\"__1 _1a\"> </span>de  los sistemas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>gesti\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>calidad <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>gesti\u00f3n <span class=\"__1 _6\"></span>medioambiental, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>auditor\u00edas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>seguimiento que <span class=\"__1 _13\"></span>acreditan <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>actuaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"></span>FCC <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>esta <span class=\"__1 _2d\"></span>materia. <span class=\"__1 _13\"></span>En<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>lo <span class=\"__1 _2d\"></span>referente <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>gesti\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>riesgos medioambientales,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>tiene <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mplantado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>distin<span class=\"__1 _3\"></span>tas <span class=\"__1 _6\"></span>\u00e1reas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sistemas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>gesti\u00f3n<span class=\"__1 _3\"></span> medioambiental c<span class=\"__1 _3\"></span>ertificados bajo las n<span class=\"__1 _3\"></span>ormas ISO 1<span class=\"__1 _3\"></span>4001, que se centran<span class=\"__1 _3\"></span> en: a)<span class=\"ffb ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff1_1\">El <span class=\"__1 _3a\"> </span>cumplimiento <span class=\"__1 _3a\"> </span>de <span class=\"__1 _3a\"> </span>la <span class=\"__1 _37\"> </span>normativa <span class=\"__1 _3a\"> </span>aplicable <span class=\"__1 _37\"> </span>y <span class=\"__1 _3a\"> </span>la <span class=\"__1 _3a\"> </span>consecuci\u00f3n <span class=\"__1 _3a\"> </span>de <span class=\"__1 _3a\"> </span>unos <span class=\"__1 _37\"> </span>o<span class=\"__1 _6\"></span>bjeti<span class=\"__1 _3\"></span>vos </span></span>medioambientales<span class=\"__1 _3\"></span> que sobrepa<span class=\"__1 _3\"></span>san las exigencias<span class=\"__1 _3\"></span> externas. b)<span class=\"ffb ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">La disminuci\u00f3n de<span class=\"__1 _3\"></span> los impactos ambi<span class=\"__1 _20\"></span>entales a trav\u00e9s de una adecuad<span class=\"__1 _3\"></span>a planificaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n. </span></span>c)<span class=\"ffb ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff1_1\">El an\u00e1lisis continuo de l<span class=\"__1 _3\"></span>os riesgos y de las p<span class=\"__1 _3\"></span>osibles mej<span class=\"__1 _3\"></span>oras. </span></span>La herramienta b\u00e1sica para<span class=\"__1 _3\"></span> la prevenci\u00f3n de este riesg<span class=\"__1 _3\"></span>o es el plan medioambien<span class=\"__1 _3\"></span>tal que debe elaborar<span class=\"__1 _3\"></span> cada unidad operati<span class=\"__1 _3\"></span>va y que c<span class=\"__1 _3\"></span>onsiste en: a)<span class=\"ffb ls0_1\"> <span class=\"__1 _2e\"> </span><span class=\"ff1_1\">La identificaci\u00f3n d<span class=\"__1 _3\"></span>e los aspectos <span class=\"__1 _3\"></span>medioambientales<span class=\"__1 _3\"></span> y de la legislaci\u00f3n apl<span class=\"__1 _3\"></span>icable. </span></span>b)<span class=\"ffb ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff1_1\">Los criterios<span class=\"__1 _3\"></span> de evaluaci\u00f3n <span class=\"__1 _3\"></span>del impacto. </span></span>c)<span class=\"ffb ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff1_1\">Las medidas a adoptar. </span></span>d)<span class=\"ffb ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff1_1\">Un sistema d<span class=\"__1 _3\"></span>e medici\u00f3n de<span class=\"__1 _3\"></span> los objetivos alcan<span class=\"__1 _3\"></span>zados.<span class=\"__1 _5f\"> </span></span></span><span class=\"ffb ls0_1\"><span class=\"ff1_1\"> </span></span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">141<span class=\"ls0_1\"> </span></span>La <span class=\"__1 _32\"> </span>propia <span class=\"__1 _1a\"> </span>naturaleza <span class=\"__1 _1a\"> </span>de  l<span class=\"__1 _20\"></span>a  actividad<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>\u00c1rea <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>Servicios <span class=\"__1 _1a\"> </span>Medioambientale<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>est\u00e1 <span class=\"__1 _32\"> </span>orientada <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>la protecci\u00f3n <span class=\"__1 _20\"></span>y conser<span class=\"__1 _3\"></span>vaci\u00f3n <span class=\"__1 _20\"></span>del medio <span class=\"__1 _20\"></span>ambiente, <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>s\u00f3lo <span class=\"__1 _20\"></span>por la<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>misma <span class=\"__1 _3\"></span>actividad <span class=\"__1 _20\"></span>productiva: <span class=\"__1 _3\"></span>recogida <span class=\"__1 _20\"></span>de basuras, limpieza viaria<span class=\"__1 _3\"></span>, explotaci\u00f3n y control de vertederos<span class=\"__1 _3\"></span>, limpieza de alcantaril<span class=\"__1 _3\"></span>lado, tratamiento y eliminaci\u00f3n de <span class=\"__1 _6\"></span>resid<span class=\"__1 _3\"></span>uos <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>dustriales, etc., <span class=\"__1 _6\"></span>sino<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ta<span class=\"__1 _3\"></span>mbi\u00e9n por <span class=\"__1 _6\"></span>el desarrollo de <span class=\"__1 _6\"></span>esa actividad mediante la utilizaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>t\u00e9cnicas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>si<span class=\"__1 _3\"></span>stemas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>producci\u00f3n <span class=\"__1 _2d\"> </span>destinados <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>reducir <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>impac<span class=\"__1 _3\"></span>to <span class=\"__1 _2d\"> </span>medioambiental, incluso con may<span class=\"__1 _3\"></span>or rigurosidad<span class=\"__1 _3\"></span> que la exigida por la n<span class=\"__1 _3\"></span>ormativa sobre e<span class=\"__1 _3\"></span>sta materi<span class=\"__1 _3\"></span>a. El desarrollo <span class=\"__1 _3\"></span>de la acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>idad<span class=\"__1 _20\"></span> productiva del \u00c1r<span class=\"__1 _3\"></span>ea de Ser<span class=\"__1 _3\"></span>vicios Medi<span class=\"__1 _3\"></span>oambiental<span class=\"__1 _3\"></span>es requiere <span class=\"__1 _3\"></span>el emple<span class=\"__1 _3\"></span>o de construcciones, instalaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>es t\u00e9cnicas y maqu<span class=\"__1 _3\"></span>inaria especializ<span class=\"__1 _3\"></span>ada que sean eficie<span class=\"__1 _3\"></span>ntes en la protecci<span class=\"__1 _3\"></span>\u00f3n y <span class=\"__1 _20\"></span>conservaci\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>medio <span class=\"__1 _3\"></span>ambiente.<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>A <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>coste <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>inmovilizado<span class=\"__1 _3\"></span> productivo <span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>de amortizaci\u00f3n <span class=\"__1 _6\"></span>del \u00c1rea <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Se<span class=\"__1 _3\"></span>rvicios Medioambientales <span class=\"__1 _6\"></span>asc<span class=\"__1 _3\"></span>end\u00eda <span class=\"__1 _6\"></span><span class=\"ls39\">a <span class=\"__1 _6\"></span></span>3.630.791<span class=\"fc4\"> </span>miles de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(2.870.885 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>23). <span class=\"__1 _7\"></span>L<span class=\"__1 _6\"></span>as <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _7\"></span>medioambiental<span class=\"__1 _3\"></span>es, principalmente <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>sellado <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>gastos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>clausura <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>vertederos <span class=\"__1 _7\"></span>ascienden <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>51<span class=\"__1 _3\"></span>6.489 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros (482.546 miles de<span class=\"__1 _3\"></span> euros a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"__1 _3\"></span>23<span class=\"ls17\">).</span> La actividad <span class=\"__1 _3\"></span>desarrollada <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>Aqualia es<span class=\"__1 _3\"></span>t\u00e1 directam<span class=\"__1 _3\"></span>ente lig<span class=\"__1 _3\"></span>ada a la <span class=\"__1 _20\"></span>protecci\u00f3n del<span class=\"__1 _3\"></span> Medi<span class=\"__1 _3\"></span>o Ambiente,<span class=\"__1 _3\"></span> ya que el hilo condu<span class=\"__1 _3\"></span>ctor de su acci\u00f3n<span class=\"__1 _3\"></span> es, en colaboraci\u00f3n<span class=\"__1 _20\"></span> con las diferentes Administ<span class=\"__1 _3\"></span>raciones P\u00fablicas,<span class=\"__1 _3\"></span> la gesti\u00f3n eficiente <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>clo <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ntegral del <span class=\"__1 _6\"></span>agua <span class=\"__1 _6\"></span>y la <span class=\"__1 _6\"></span>b\u00fasqueda de <span class=\"__1 _6\"></span>garant\u00edas para <span class=\"__1 _6\"></span>la disposici\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>recurso h\u00eddrico que permitan un cr<span class=\"__1 _3\"></span>ecimiento sostenible<span class=\"__1 _3\"></span> de las poblaciones donde presta<span class=\"__1 _3\"></span> sus servicios. Uno de los <span class=\"__1 _6\"></span>objetivos <span class=\"__1 _6\"></span>funda<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ental<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Aqu<span class=\"__1 _3\"></span>alia <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>mej<span class=\"__1 _3\"></span>ora <span class=\"__1 _6\"></span>continua a <span class=\"__1 _7\"></span>trav\u00e9s <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>Sistema <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Gesti\u00f3n Integrado, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>incluy<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>tanto <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>calidad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>procesos, <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>roductos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>servicios <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>la gesti\u00f3n ambiental. <span class=\"__1 _3\"></span>Las principales actuaci<span class=\"__1 _3\"></span>ones llevadas a cabo s<span class=\"__1 _3\"></span>on las siguientes: Contr<span class=\"__1 _3\"></span>ol de la calidad del <span class=\"__1 _6\"></span>agua <span class=\"__1 _6\"></span>tanto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>captaci\u00f3n <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>distribuci\u00f3n, <span class=\"__1 _6\"></span>servicio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>atenci\u00f3n <span class=\"__1 _6\"></span>24 <span class=\"__1 _6\"></span>horas <span class=\"__1 _6\"></span>365 <span class=\"__1 _6\"></span>d\u00edas <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>que permite <span class=\"__1 _14\"> </span>resolver <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>aver\u00edas <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>redes <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>distr<span class=\"__1 _3\"></span>ibuci\u00f3n <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>el <span class=\"__1 _14\"> </span>menor <span class=\"__1 _14\"> </span>tiempo <span class=\"__1 _38\"> </span>posible, <span class=\"__1 _14\"> </span>con <span class=\"__1 _14\"> </span>el consiguiente  ahorro <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>agua,  optimizaci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _2c\"> </span>consumo  de <span class=\"__1 _2c\"> </span>energ\u00eda <span class=\"__1 _2c\"> </span>el\u00e9ctric<span class=\"__1 _3\"></span>a, <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>eliminaci\u00f3n  de impactos medioambient<span class=\"__1 _3\"></span>ales ocasionados<span class=\"__1 _3\"></span> por los vertidos de agua residual y la gesti\u00f3n de la eficiencia energ\u00e9tica con el <span class=\"__1 _3\"></span>objetivo de disminu<span class=\"__1 _3\"></span>ir la huella de <span class=\"__1 _3\"></span>carbono. Las sociedades <span class=\"__1 _20\"></span>cementeras, que h<span class=\"__1 _3\"></span>an sido obj<span class=\"__1 _3\"></span>eto de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>escisi\u00f3n parcial<span class=\"__1 _3\"></span> financiera <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>ha dado <span class=\"__1 _3\"></span>origen al Grupo Inmocemento (nota 2), <span class=\"__1 _6\"></span>dispon<span class=\"__1 _3\"></span>en de inmovilizados destinados a filtrar <span class=\"__1 _6\"></span>gas<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>que se vierten a la atm\u00f3sfera, adem\u00e1s<span class=\"__1 _3\"></span> de atend<span class=\"__1 _3\"></span>er los compro<span class=\"__1 _3\"></span>misos adqui<span class=\"__1 _3\"></span>ridos en la recuperaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>medioambiental<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> canteras <span class=\"__1 _20\"></span>ago<span class=\"__1 _6\"></span>tadas<span class=\"__1 _20\"></span> y d<span class=\"__1 _3\"></span>e apli<span class=\"__1 _20\"></span>car tecnolog\u00edas <span class=\"__1 _20\"></span>que cont<span class=\"__1 _3\"></span>ribuyen <span class=\"__1 _3\"></span>a u<span class=\"__1 _3\"></span>na <span class=\"__1 _3\"></span>gesti\u00f3n <span class=\"__1 _20\"></span>medioambiental <span class=\"__1 _20\"></span>eficiente de los <span class=\"__1 _33\"> </span>procesos. <span class=\"__1 _18\"> </span>Adicionalmente <span class=\"__1 _18\"> </span>se <span class=\"__1 _33\"> </span>est\u00e1 <span class=\"__1 _33\"> </span>desarrollando <span class=\"__1 _18\"> </span>un <span class=\"__1 _33\"> </span>intenso <span class=\"__1 _33\"> </span>trabajo <span class=\"__1 _33\"> </span>para <span class=\"__1 _18\"> </span>la <span class=\"__1 _33\"> </span>producci\u00f3n <span class=\"__1 _18\"> </span>y comercializaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cementos <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>mayor<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>porcentaje <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adiciones <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>disminuyen <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>contenido<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en clinker <span class=\"__1 _3\"></span>manteniend<span class=\"__1 _3\"></span>o sus <span class=\"__1 _20\"></span>prestaciones en <span class=\"__1 _20\"></span>obra l<span class=\"__1 _3\"></span>o que <span class=\"__1 _20\"></span>permitir\u00e1 la <span class=\"__1 _20\"></span>reducci\u00f3n de <span class=\"__1 _20\"></span>la huella <span class=\"__1 _20\"></span>de carbono <span class=\"__1 _20\"></span>en su producto principal, el cemento. Destaca asimismo el incremento de la valo<span class=\"__1 _6\"></span>riz<span class=\"__1 _20\"></span>aci\u00f3<span class=\"__1 _6\"></span>n mat<span class=\"__1 _3\"></span>erial con un mayor uso de <span class=\"__1 _3\"></span>materias pri<span class=\"__1 _3\"></span>mas secundarias, incre<span class=\"__1 _3\"></span>mentando el porcentaje<span class=\"__1 _3\"></span> de sust<span class=\"__1 _3\"></span>ituci\u00f3n energ\u00e9tic<span class=\"__1 _3\"></span>a en los hornos de clink<span class=\"__1 _3\"></span>er.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">142<span class=\"ls0_1\"> </span></span>El \u00c1rea<span class=\"__1 _3\"></span> de C<span class=\"__1 _3\"></span>onstrucci\u00f3n <span class=\"__1 _3\"></span>adopta <span class=\"__1 _3\"></span>pr\u00e1cticas<span class=\"__1 _3\"></span> medioa<span class=\"__1 _3\"></span>mbientales <span class=\"__1 _3\"></span>en la <span class=\"__1 _20\"></span>ejecuci\u00f3n de la<span class=\"__1 _20\"></span>s obras que p<span class=\"__1 _20\"></span>erm<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ten una <span class=\"__1 _32\"> </span>actuaci\u00f3n  respe<span class=\"__1 _20\"></span>tuo<span class=\"__1 _6\"></span>sa<span class=\"__1 _3\"></span>  con <span class=\"__1 _1a\"> </span>el  entorno, <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>inimiz<span class=\"__1 _20\"></span>ando  su  impact<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>medioambiental <span class=\"__1 _32\"> </span>mediante  la<span class=\"__1 _20\"></span> reducci\u00f3n de <span class=\"__1 _6\"></span>la emisi\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> po<span class=\"__1 _6\"></span>lv<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>atm<span class=\"__1 _3\"></span>\u00f3sfera, el <span class=\"__1 _6\"></span>control del <span class=\"__1 _6\"></span>nivel de <span class=\"__1 _6\"></span>ruido y v<span class=\"__1 _6\"></span>i<span class=\"__1 _20\"></span>braciones, <span class=\"__1 _6\"></span>el control de los vertidos de aguas con especial \u00e9nfasis en <span class=\"__1 _3\"></span>el tratamiento de l<span class=\"__1 _3\"></span>os fluidos que generan las obras, la<span class=\"__1 _3\"></span> reducci\u00f3n <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>m\u00e1ximo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>la generaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de re<span class=\"__1 _3\"></span>siduos, <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>protecci\u00f3n d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>diversidad <span class=\"__1 _20\"></span>biol\u00f3gica de <span class=\"__1 _20\"></span>animales y <span class=\"__1 _6\"></span>plan<span class=\"__1 _3\"></span>tas, protecci\u00f3n del entorno <span class=\"__1 _6\"></span>urbano<span class=\"__1 _3\"></span> debido <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> ocupaci\u00f3n, contaminaci\u00f3n o <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>\u00e9rdida de <span class=\"__1 _6\"></span>suel<span class=\"__1 _3\"></span>os y el desarr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>llo<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>programas <span class=\"__1 _20\"></span>de formaci\u00f3n <span class=\"__1 _20\"></span>espec\u00edfica par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>t\u00e9cnicos <span class=\"__1 _3\"></span>implicad<span class=\"__1 _3\"></span>os e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el proc<span class=\"__1 _3\"></span>eso <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>toma de <span class=\"__1 _2f\"> </span>decisiones <span class=\"__1 _2f\"> </span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _2f\"> </span>incidencia <span class=\"__1 _35\"> </span>m<span class=\"__1 _6\"></span>edi<span class=\"__1 _3\"></span>oambiental, <span class=\"__1 _2f\"> </span>as\u00ed<span class=\"__1 _3\"></span> <span class=\"__1 _2f\"> </span>como <span class=\"__1 _2f\"> </span>la <span class=\"__1 _2f\"> </span>impla<span class=\"ffc\">ntaci\u00f3n <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>un<span class=\"__1 _3\"></span> <span class=\"__1 _2f\"> </span>\u201cC\u00f3digo <span class=\"__1 _2f\"> </span>de </span>comportamiento medioa<span class=\"__1 _3\"></span>mbiental\u201d que establece los <span class=\"__1 _6\"></span>requ<span class=\"__1 _3\"></span>erimientos a subcontratistas y proveedores en materia de c<span class=\"__1 _3\"></span>onservaci\u00f3n<span class=\"__1 _3\"></span> y defensa del medi<span class=\"__1 _3\"></span>o ambiente. El <span class=\"__1 _3\"></span>\u00c1rea <span class=\"__1 _20\"></span>de In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obiliaria, <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>ha sid<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>objeto <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>escisi\u00f3n <span class=\"__1 _20\"></span>parcial <span class=\"__1 _3\"></span>financiera <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>ha <span class=\"__1 _20\"></span>dado <span class=\"__1 _3\"></span>origen <span class=\"__1 _20\"></span>al Grup<span class=\"__1 _3\"></span>o Inmocemento <span class=\"__1 _1a\"> </span>(nota <span class=\"__1 _1a\"> </span>2), <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>su <span class=\"__1 _1a\"> </span>actividad <span class=\"__1 _1a\"> </span>promotora <span class=\"__1 _1a\"> </span>habitual <span class=\"__1 _1a\"> </span>tiene <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>la realizaci\u00f3n <span class=\"__1 _20\"></span>de sus <span class=\"__1 _20\"></span>proyectos <span class=\"__1 _20\"></span>e <span class=\"__1 _3\"></span>inversiones, <span class=\"__1 _20\"></span>como <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>aspecto d<span class=\"__1 _20\"></span>estacado, el <span class=\"__1 _20\"></span>impacto <span class=\"__1 _20\"></span>medioambiental <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>mismos. <span class=\"__1 _3\"></span>Con <span class=\"__1 _3\"></span>independe<span class=\"__1 _3\"></span>ncia <span class=\"__1 _20\"></span>de es<span class=\"__1 _3\"></span>to, n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _20\"></span>necesaria <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>incorporaci\u00f3n <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>inmovilizado <span class=\"__1 _20\"></span>material, sistemas, equip<span class=\"__1 _3\"></span>os o instalaciones d<span class=\"__1 _3\"></span>estinados a la<span class=\"__1 _3\"></span> protecci\u00f3n y m<span class=\"__1 _3\"></span>ejora del medi<span class=\"__1 _3\"></span>oambiente. Asimismo, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>considera <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exist<span class=\"__1 _3\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontingencias <span class=\"__1 _7\"></span>significativas <span class=\"__1 _13\"></span>relaci<span class=\"__1 _3\"></span>onadas <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>protecci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>y mejora del <span class=\"__1 _6\"></span>medio ambiente a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>que puedan te<span class=\"__1 _6\"></span>ner un impacto <span class=\"__1 _6\"></span>significativ<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>en los estados financier<span class=\"__1 _3\"></span>os adjuntos. Para <span class=\"__1 _13\"></span>un <span class=\"__1 _2d\"></span>mayor <span class=\"__1 _13\"></span>detalle <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>lo <span class=\"__1 _2d\"></span>expuesto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>presente <span class=\"__1 _13\"></span>nota, <span class=\"__1 _13\"></span>conviene <span class=\"__1 _13\"></span>remitir <span class=\"__1 _2d\"></span>al <span class=\"__1 _13\"></span>lector <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>Estado <span class=\"__1 _13\"></span>de Informaci\u00f3n <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>Financi<span class=\"__1 _3\"></span>era <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>publica <span class=\"__1 _13\"></span>anu<span class=\"__1 _3\"></span>almente, <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>otros <span class=\"__1 _6\"></span>canales, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>p\u00e1g<span class=\"__1 _3\"></span>ina <span class=\"__1 _7\"></span>web www.fcc.es. 30.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>POL\u00cdTICAS EN LA GE<span class=\"__1 _3\"></span>STI\u00d3N DE RIE<span class=\"__1 _3\"></span>SGOS FINANCI<span class=\"__1 _3\"></span>EROS Y NO FINANCIEROS  El concepto de riesgo financiero hace referencia<span class=\"__1 _3\"></span> a la variaci\u00f3n que, por factores pol\u00edticos, de mercado y <span class=\"__1 _6\"></span>otro<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>ti<span class=\"__1 _3\"></span>enen los <span class=\"__1 _6\"></span>instru<span class=\"__1 _3\"></span>mentos financieros contratados por <span class=\"__1 _6\"></span>el Grupo y <span class=\"__1 _6\"></span>su repercusi\u00f3n en <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os estados financieros. <span class=\"__1 _6\"></span>La <span class=\"__1 _7\"></span>filosof\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>gesti\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>riesgos <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>consistente <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>estrategia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocio, buscando <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>to<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>momento <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>m\u00e1xima <span class=\"__1 _6\"></span>eficiencia <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>solvencia, <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>hay <span class=\"__1 _7\"></span>establecidos <span class=\"__1 _6\"></span>criterios estrictos <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>control <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>tanto <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>ancieros <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>mo <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>financi<span class=\"__1 _20\"></span>eros<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>consistentes<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en identificar, <span class=\"__1 _13\"></span>medir, <span class=\"__1 _13\"></span>analizar <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>controlar <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>incurridos <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>operativa <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>grupo, <span class=\"__1 _13\"></span>estando <span class=\"__1 _13\"></span>la pol\u00edtica de riesg<span class=\"__1 _3\"></span>os correctamente in<span class=\"__1 _3\"></span>tegrada en la <span class=\"__1 _3\"></span>organizaci\u00f3n del <span class=\"__1 _3\"></span>mismo.  Dada <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>actividad <span class=\"__1 _13\"></span>del <span class=\"__1 _1a\"> </span>Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>las <span class=\"__1 _13\"></span>operaciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>trav\u00e9s <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>cuales <span class=\"__1 _2d\"> </span>ejecuta <span class=\"__1 _2d\"> </span>estas <span class=\"__1 _1a\"> </span>actividad<span class=\"__1 _3\"></span>es, <span class=\"__1 _2d\"> </span>se encuentra actualm<span class=\"__1 _3\"></span>ente expuesto a lo<span class=\"__1 _3\"></span>s siguientes ries<span class=\"__1 _3\"></span>gos: a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Ri<span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>go de capital </span></span>A efectos de gesti<span class=\"__1 _3\"></span>\u00f3n de cap<span class=\"__1 _3\"></span>ital el objetiv<span class=\"__1 _3\"></span>o fundamenta<span class=\"__1 _3\"></span>l del Grupo e<span class=\"__1 _3\"></span>s el reforza<span class=\"__1 _3\"></span>miento de la<span class=\"__1 _3\"></span> estructura financiero-patrim<span class=\"__1 _3\"></span>onial, <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>mejorar <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>equilibrio<span class=\"__1 _3\"></span> entr<span class=\"__1 _3\"></span>e f<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ndos<span class=\"__1 _3\"></span> ajen<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>ropios, <span class=\"__1 _20\"></span>tratando, <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>lado,<span class=\"__1 _3\"></span> de <span class=\"__1 _7\"></span>reducir <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>capital <span class=\"__1 _13\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>preservar <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>su <span class=\"__1 _7\"></span>vez <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>capacidad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>olvencia, <span class=\"__1 _7\"></span>tal <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>per<span class=\"__1 _3\"></span>mita <span class=\"__1 _7\"></span>seguir gestionando <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>y, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>otro <span class=\"__1 _6\"></span>lado, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>maximizaci\u00f3n <span class=\"__1 _6\"></span>de v<span class=\"__1 _6\"></span>al<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>accionista<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>s\u00f3lo <span class=\"__1 _6\"></span>a nivel Grupo, sin<span class=\"__1 _3\"></span>o tambi\u00e9n a nivel d<span class=\"__1 _3\"></span>e la empresa <span class=\"__1 _3\"></span>matriz, Foment<span class=\"__1 _3\"></span>o de Construcciones y <span class=\"__1 _3\"></span>Contratas, S.A. La <span class=\"__1 _13\"></span>base <span class=\"__1 _13\"></span>fundam<span class=\"__1 _3\"></span>ental <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>considera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>como <span class=\"__1 _7\"></span>capital <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuentra<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>Patrimonio <span class=\"__1 _13\"></span>Neto <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> Balance, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cual, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>efe<span class=\"__1 _3\"></span>ctos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>gesti\u00f3n y <span class=\"__1 _6\"></span>seguimiento, <span class=\"__1 _6\"></span>excluye <span class=\"__1 _6\"></span>tanto <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>\u201cCambios en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor razonable de instrum<span class=\"__1 _3\"></span>entos finan<span class=\"__1 _3\"></span>cieros\u201d, como la den<span class=\"__1 _3\"></span>ominada<span class=\"ff1_1\"> </span>\u201cDiferencias d<span class=\"__1 _3\"></span>e conversi<span class=\"__1 _3\"></span>\u00f3n\u201d<span class=\"ff1_1\"> (nota 18).<span class=\"__1 _5f\"> </span></span><span class=\"ff1_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">143<span class=\"ls0_1\"> </span></span>La primera de estas r\u00fabricas se descarta a efectos de gesti\u00f3n ya que se considera dentro<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> gesti\u00f3n<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>tipo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>resultado<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>instrumentos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>hacen transformar <span class=\"__1 _13\"></span>las <span class=\"__1 _1a\"> </span>deudas <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>tipo <span class=\"__1 _1a\"> </span>variable<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"> </span>tipo <span class=\"__1 _1a\"> </span>fijo. <span class=\"__1 _13\"></span>Las <span class=\"__1 _1a\"> </span>diferencias<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>conversi\u00f3n <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"> </span>su <span class=\"__1 _2d\"> </span>parte, <span class=\"__1 _2d\"> </span>se gestionan dentro<span class=\"__1 _3\"></span> del llamado riesg<span class=\"__1 _3\"></span>o de tipo de ca<span class=\"__1 _3\"></span>mbio. Dado el sector en <span class=\"__1 _6\"></span>el que opera, el Grupo <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o est\u00e1 sujeto <span class=\"__1 _6\"></span>a requerimi<span class=\"__1 _3\"></span>entos externos de capital, aunque esto no <span class=\"__1 _6\"></span>impid<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>qu<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>se lleve <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> cabo <span class=\"__1 _6\"></span>un seguimiento peri\u00f3dico del patrimonio neto para <span class=\"__1 _6\"></span>garantizar<span class=\"__1 _3\"></span> una estructura <span class=\"__1 _c\"></span>financiera <span class=\"__1 _20\"></span>basada <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>cumplimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _c\"></span>norm<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>tiva <span class=\"__1 _c\"></span>vigente <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>pa\u00edses <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>opera, analizando <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>estructura <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>cada <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>filiales <span class=\"__1 _2d\"></span>para <span class=\"__1 _13\"></span>permitir <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>adecuada distribuci\u00f3n entre deud<span class=\"__1 _3\"></span>a y capital. Prueba de lo anterior, son los <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>esultados de los ratios, niveles de endeudami<span class=\"__1 _3\"></span>ento y alto porcentaje de los mismos <span class=\"__1 _6\"></span>con Investmen<span class=\"__1 _3\"></span>t grade, <span class=\"__1 _6\"></span>principal<span class=\"__1 _20\"></span>mente <span class=\"__1 _6\"></span>en la filiales cabeceras <span class=\"__1 _6\"></span>que aglutinan<span class=\"__1 _3\"></span> gran <span class=\"__1 _6\"></span>parte de la deuda financiera d<span class=\"__1 _3\"></span>el Grupo, co<span class=\"__1 _3\"></span>mo son FCC Aqualia <span class=\"__1 _3\"></span>y FCC Servici<span class=\"__1 _3\"></span>os Medio Amb<span class=\"__1 _3\"></span>iente Holding<span class=\"__1 _3\"></span>. La Dire<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _3\"></span>General <span class=\"__1 _3\"></span>Econ\u00f3mic<span class=\"__1 _3\"></span>o-Financiera, <span class=\"__1 _3\"></span>responsab<span class=\"__1 _3\"></span>le d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>gesti\u00f3n de <span class=\"__1 _20\"></span>riesgos financieros, <span class=\"__1 _20\"></span>revisa de forma  p<span class=\"__1 _3\"></span>eri\u00f3dica, <span class=\"__1 _1a\"> </span>l<span class=\"ls54\">os</span>  ratios <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>endeudamiento <span class=\"__1 _32\"> </span>finan<span class=\"__1 _3\"></span>ciero  y<span class=\"__1 _3\"></span>  el<span class=\"__1 _20\"></span>  cumplimiento<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>de <span class=\"__1 _32\"> </span>los <span class=\"__1 _32\"> </span>covenants<span class=\"__1 _3\"></span>  de financiaci\u00f3n, as\u00ed co<span class=\"__1 _3\"></span>mo la estructur<span class=\"__1 _3\"></span>a de capital de las fil<span class=\"__1 _20\"></span>iales.<span class=\"__1 _5f\"> </span><span class=\"__1 _6\"></span> b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">El<span class=\"__1 _6\"></span> Gru<span class=\"__1 _3\"></span>po FCC est\u00e1 expuesto al ries<span class=\"__1 _3\"></span>go de cambio de divisa </span></span>Una consecuencia rel<span class=\"__1 _3\"></span>evante del posiciona<span class=\"__1 _3\"></span>miento en los mercad<span class=\"__1 _3\"></span>os internacionales del Grupo ha sido la<span class=\"__1 _3\"></span> exposici\u00f3n <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>surge<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>posiciones <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>etas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>divisas <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontra <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>euro <span class=\"__1 _13\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>mon<span class=\"__1 _3\"></span>eda <span class=\"__1 _13\"></span>extranj<span class=\"__1 _3\"></span>era contra otra cuando<span class=\"__1 _3\"></span> la inversi\u00f3n y<span class=\"__1 _3\"></span> financiaci\u00f3n de una <span class=\"__1 _3\"></span>actividad no puede <span class=\"__1 _3\"></span>realizarse en la<span class=\"__1 _3\"></span> misma divisa.  Aunque <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>divisa <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eferencia <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>opera <span class=\"__1 _13\"></span>fun<span class=\"__1 _3\"></span>damentalmente <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>euro, <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>Grupo tambi\u00e9n <span class=\"__1 _6\"></span>mantiene <span class=\"__1 _7\"></span>algunos <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>pasiv<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tabilizados<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>otras <span class=\"__1 _7\"></span>monedas <span class=\"__1 _7\"></span>distintas <span class=\"__1 _6\"></span>al euro. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>encuentra <span class=\"__1 _7\"></span>principalmente <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>deuda <span class=\"__1 _7\"></span>denom<span class=\"__1 _6\"></span>inad<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>moneda extranjera, <span class=\"__1 _13\"></span>salvo <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>aquellos <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>que <span class=\"__1 _13\"></span>suponen <span class=\"__1 _2d\"></span>una <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _2d\"></span>natural <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>activos <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>que financian <span class=\"__1 _c\"></span>al <span class=\"__1 _20\"></span>estar <span class=\"__1 _20\"></span>estos <span class=\"__1 _20\"></span>nom<span class=\"__1 _3\"></span>inados <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>misma <span class=\"__1 _c\"></span>moneda, <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>mercados <span class=\"__1 _20\"></span>internacional<span class=\"__1 _3\"></span>es y en los cobros y pago<span class=\"__1 _3\"></span>s materializ<span class=\"__1 _3\"></span>ados en monedas di<span class=\"__1 _20\"></span>stintas al euro. A <span class=\"__1 _6\"></span>continuaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>muestra<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>composici\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>divisas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>bru<span class=\"__1 _3\"></span>ta <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _20\"></span> de 2024: CONSOLIDADO (Mile<span class=\"__1 _3\"></span>s de Euros) Euro D\u00f3lar Libra Corona Checa Resto Europa  no euro Latino-<span class=\"__1 _5f\"> </span>am\u00e9rica Resto TOTAL Deuda brut<span class=\"__1 _3\"></span>a 3.961.748  378.178  628.153  170 <span class=\"ls0_1\"> </span>61.456  45.571  21.362  5.096.638  Activos f<span class=\"__1 _3\"></span>inancieros (882.599) (344.495) (272.034) (52.035) (112.401) (158.967) (283.700) (2.106.231) Total Endeudamie<span class=\"__1 _3\"></span>nto   <span class=\"ls0_1\">Neto consolidado<span class=\"__1 _3\"></span> </span>3.079.149  33.683 <span class=\"ls0_1\"> </span>356.119 <span class=\"ls0_1\"> </span>(51.865) (50.945) (113.396) (262.338) 2.990.407  % Endeudamiento<span class=\"__1 _3\"></span> Neto sobre el<span class=\"__1 _3\"></span> total 103,0% 1,1% 11,9% (1,7%) (1,7%) (3,8%) (8,8%) 100,0% En la <span class=\"__1 _6\"></span>nota <span class=\"__1 _6\"></span>17 de <span class=\"__1 _6\"></span>las presentes Cuentas <span class=\"__1 _6\"></span>Anuales se <span class=\"__1 _6\"></span>des<span class=\"__1 _3\"></span>glosa el <span class=\"__1 _6\"></span>detalle <span class=\"__1 _6\"></span>de Tesorer\u00eda y <span class=\"__1 _6\"></span>Equivalentes por divisa, en <span class=\"__1 _20\"></span>este det<span class=\"__1 _3\"></span>alle obs<span class=\"__1 _3\"></span>ervamos <span class=\"__1 _3\"></span>c\u00f3m<span class=\"__1 _3\"></span>o el <span class=\"__1 _20\"></span>41,7% est\u00e1<span class=\"__1 _3\"></span> n<span class=\"__1 _3\"></span>ominado <span class=\"__1 _3\"></span>en eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>el<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>18,5<span class=\"ls15\">% </span>est\u00e1 <span class=\"__1 _3\"></span>nominado <span class=\"__1 _20\"></span>en d\u00f3lares americano<span class=\"__1 _3\"></span>s, el 13,9% en libras<span class=\"__1 _3\"></span> esterlinas y el <span class=\"__1 _3\"></span>7,6% en riyales saud<span class=\"__1 _3\"></span>\u00edes.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">144<span class=\"ls0_1\"> </span></span>La pol\u00edtica <span class=\"__1 _3\"></span>general <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Grupo es <span class=\"__1 _3\"></span>reducir, <span class=\"__1 _3\"></span>dentro <span class=\"__1 _3\"></span>de lo <span class=\"__1 _3\"></span>posible, <span class=\"__1 _20\"></span>el efecto negativ<span class=\"__1 _3\"></span>o qu<span class=\"__1 _3\"></span>e la e<span class=\"__1 _3\"></span>xposici\u00f3n a<span class=\"__1 _3\"></span> las<span class=\"__1 _3\"></span> distintas <span class=\"__1 _13\"></span>divisas <span class=\"__1 _2d\"></span>pueda <span class=\"__1 _13\"></span>tener <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>sus <span class=\"__1 _2d\"></span>estados <span class=\"__1 _13\"></span>financieros, <span class=\"__1 _13\"></span>tanto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>movimien<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>transaccionales como <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>puramente <span class=\"__1 _7\"></span>patrimoniales. <span class=\"__1 _13\"></span>Por <span class=\"__1 _7\"></span>ello, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>gestiona <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>cambio <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> puede afectar tant<span class=\"__1 _3\"></span>o al balance c<span class=\"__1 _3\"></span>omo a la cuenta de re<span class=\"__1 _3\"></span>sultados. A continuaci\u00f3n<span class=\"__1 _3\"></span> se muestra<span class=\"__1 _3\"></span> un cuadro<span class=\"__1 _3\"></span> resumen de l<span class=\"__1 _3\"></span>a sensibil<span class=\"__1 _3\"></span>idad a variaci<span class=\"__1 _3\"></span>ones en el<span class=\"__1 _3\"></span> tipo de ca<span class=\"__1 _3\"></span>mbio de la co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>versi\u00f3n de <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>stados financieros en <span class=\"__1 _6\"></span>moneda extranjera en <span class=\"__1 _6\"></span>las principales divisas en <span class=\"__1 _6\"></span>las que opera el Grupo (nota 18<span class=\"ls16\">):</span> 10%<span class=\"ls0_1\"> </span>P\u00e9rdidas y Ganancias Patrimonio Neto  Libra esterlina (9.638) 32.882  D\u00f3lar USA 1.372  29.142  Lari georgiano 1.436  23.900  Dinar argelino 2.470  17.287  Pexo mexicano 2.617  16.075  Corona checa 4.564  12.232  Total 2.821 <span class=\"ls0_1\"> </span>131.518 <span class=\"ls0_1\"> </span>-<span class=\"ls5\">10%</span> P\u00e9rdidas y Ganancias Patrimonio Neto  Libra esterlina 9.638  (32.882) D\u00f3lar USA (1.372) (29.142) Lari georgiano (1.436) (23.900) Dinar argelino (2.470) (17.287) Pexo mexicano (2.617) (16.075) Corona checa (4.564) (12.232) Total (2.821) (131.518) El <span class=\"__1 _38\"> </span>impacto <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>libra <span class=\"__1 _38\"> </span>esterlina <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>debe <span class=\"__1 _38\"> </span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>conversi\u00f3n <span class=\"__1 _38\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>activos <span class=\"__1 _38\"> </span>netos correspondientes a la<span class=\"__1 _3\"></span> inversi\u00f3n mantenid<span class=\"__1 _3\"></span>a en el sub<span class=\"__1 _3\"></span>grupo FCC Medio Ambi<span class=\"__1 _20\"></span>ente Reino Unido.<span class=\"__1 _5f\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">El Grupo FCC est\u00e1 e<span class=\"__1 _3\"></span>xpuesto al riesgo de tipos de in<span class=\"__1 _3\"></span>ter\u00e9s </span></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>se encuentra <span class=\"__1 _6\"></span>expuesto <span class=\"__1 _6\"></span>al riesgo <span class=\"__1 _6\"></span>derivado de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variaciones en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>tipos de <span class=\"__1 _6\"></span>inter\u00e9s <span class=\"__1 _6\"></span>debido <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> que la <span class=\"__1 _3\"></span>pol\u00edtica financi<span class=\"__1 _3\"></span>era d<span class=\"__1 _3\"></span>el Grupo ti<span class=\"__1 _20\"></span>ene por objeto g<span class=\"__1 _3\"></span>arantizar <span class=\"__1 _3\"></span>que sus acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os <span class=\"__1 _3\"></span>finan<span class=\"__1 _3\"></span>cieros corrientes <span class=\"__1 _20\"></span>y su deuda est\u00e9n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>te ligados a tipos <span class=\"__1 _6\"></span>de inter\u00e9s variables. El tipo <span class=\"__1 _6\"></span>de inter\u00e9s de referencia de la deuda del Grupo con<span class=\"__1 _3\"></span> entidades de c<span class=\"__1 _3\"></span>r\u00e9dito contratada<span class=\"__1 _3\"></span> en euros es<span class=\"__1 _3\"></span> fundamentalmente <span class=\"__1 _3\"></span>el Euribor. Cualquier <span class=\"__1 _6\"></span>aumento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>tipos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>inter\u00e9s <span class=\"__1 _6\"></span>podr\u00eda <span class=\"__1 _6\"></span>provocar <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>aumento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>incul<span class=\"__1 _3\"></span>ados <span class=\"__1 _20\"></span>a su <span class=\"__1 _c\"></span>endeudamiento <span class=\"__1 _20\"></span>ligado a <span class=\"__1 _c\"></span>tipos d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>inter\u00e9s <span class=\"__1 _20\"></span>variables <span class=\"__1 _20\"></span>y podr\u00eda<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>aumentar, <span class=\"__1 _3\"></span>asimismo,<span class=\"__1 _3\"></span> los costes de la refinan<span class=\"__1 _3\"></span>ciaci\u00f3n del <span class=\"__1 _3\"></span>endeudamiento<span class=\"__1 _3\"></span> y de la emisi\u00f3n de nu<span class=\"__1 _3\"></span>eva deuda. Con <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>objetivo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>estar <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>posici\u00f3n <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>adecuada <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>mantiene <span class=\"__1 _7\"></span>una pol\u00edtica <span class=\"__1 _7\"></span>activa <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>gesti<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ri<span class=\"__1 _3\"></span>esgo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inter\u00e9s, <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>eguimiento <span class=\"__1 _7\"></span>constante<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>ercado <span class=\"__1 _7\"></span>y asumiendo diferen<span class=\"__1 _3\"></span>tes posiciones en fun<span class=\"__1 _3\"></span>ci\u00f3n princip<span class=\"__1 _3\"></span>almente del activo finan<span class=\"__1 _3\"></span>ciado.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">145<span class=\"ls0_1\"> </span></span>Adem\u00e1s, <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"></span>marco <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>pol\u00edtica <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>este <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _2d\"></span>llevada <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>cabo <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>Grupo, <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"> </span>han realizado operaciones <span class=\"__1 _6\"></span>de emisi\u00f3n de <span class=\"__1 _6\"></span>deuda a <span class=\"__1 _6\"></span>tipo fijo <span class=\"__1 _6\"></span>en mercados <span class=\"__1 _6\"></span>de capitales junto <span class=\"__1 _6\"></span>con coberturas de tipo <span class=\"__1 _6\"></span>de inter\u00e9s y financiaciones a <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fij<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>ll<span class=\"__1 _20\"></span>egando <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>final de a\u00f1o a <span class=\"__1 _6\"></span>un 67,1% sobre <span class=\"__1 _6\"></span>la deuda bruta total d<span class=\"__1 _3\"></span>el Gru<span class=\"__1 _3\"></span>po, <span class=\"__1 _3\"></span>estando <span class=\"__1 _3\"></span>incluidas <span class=\"__1 _20\"></span>en dicho <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>las cobertura<span class=\"__1 _3\"></span>s por <span class=\"__1 _20\"></span>financiaciones <span class=\"__1 _20\"></span>estructuradas d<span class=\"__1 _3\"></span>e proyectos. En <span class=\"__1 _6\"></span>la tabla <span class=\"__1 _6\"></span>adjunta <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontinuaci\u00f3n se <span class=\"__1 _6\"></span>presenta <span class=\"__1 _6\"></span>un detalle <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>euda <span class=\"__1 _6\"></span>bruta <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> deuda cubierta, bi<span class=\"__1 _3\"></span>en por ser deuda a tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> fij<span class=\"__1 _3\"></span>o o a trav\u00e9<span class=\"__1 _3\"></span>s de<span class=\"fs8\"> </span>derivados:<span class=\"ff5 fs5\"> </span>Total Grupo Construcci\u00f3n Servicios Medio- ambientales<span class=\"__1 _6\"></span> Gesti\u00f3n Integral del Agua Concesiones Corporaci\u00f3n Total Endeudamie<span class=\"__1 _3\"></span>nto Bruto Exte<span class=\"__1 _3\"></span>rno 5.096.638  8.890  2.877.417  2.204.837  330 <span class=\"ls0_1\"> </span>5.164  Coberturas<span class=\"__1 _3\"></span> y Financiacio<span class=\"__1 _3\"></span>nes a tipo fijo a 31.12.24<span class=\"__1 _3\"></span> (3.418.988) (6.132) (2.350.024) (1.062.551) (281)  - Total deuda a ti<span class=\"__1 _3\"></span>po variable 1.677.650  2.758 <span class=\"ls0_1\"> </span>527.393 <span class=\"ls0_1\"> </span>1.142.286  49 <span class=\"ls0_1\"> </span>5.164 <span class=\"ls0_1\"> </span>Ratio: Deuda a ti<span class=\"__1 _3\"></span>po variable /<span class=\"__1 _3\"></span> Endeudamiento <span class=\"__1 _3\"></span>Bruto Externo a 31.12.24 32,9% 31,0% 18,3% 51,8% 14,8% 100,0% A <span class=\"__1 _6\"></span><span class=\"ls0_1\">co<span class=\"__1 _6\"></span>ntin<span class=\"__1 _3\"></span>uaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presenta <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>cuadro <span class=\"__1 _6\"></span>resumen <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>efecto <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>tendr\u00eda <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cuenta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>p\u00e9rdidas <span class=\"__1 _6\"></span>y </span>ganancias <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>alz<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>curva <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>inter\u00e9<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>endeudamiento bruto, una vez excluid<span class=\"__1 _3\"></span>a aquella deud<span class=\"__1 _3\"></span>a a tipo fijo y as<span class=\"__1 _3\"></span>ociada con contra<span class=\"__1 _3\"></span>tos de cobertura: Endeudamiento bruto +25 pb +50 pb +75 pb Impacto en resultados (4.194) (8.388) (12.582) Derivados finan<span class=\"__1 _3\"></span>cieros de co<span class=\"__1 _3\"></span>bertura de riesgos  Los <span class=\"__1 _2d\"></span>derivados <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>contratados <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"></span>reciben <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>tratamiento <span class=\"__1 _13\"></span>contable <span class=\"__1 _13\"></span>previsto <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"></span>la normativa <span class=\"__1 _3\"></span>para la<span class=\"__1 _3\"></span>s cobertu<span class=\"__1 _3\"></span>ras contabl<span class=\"__1 _3\"></span>es expue<span class=\"__1 _3\"></span>sto en<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>as presentes<span class=\"__1 _3\"></span> cuentas<span class=\"__1 _3\"></span> anual<span class=\"__1 _3\"></span>es. El<span class=\"__1 _3\"></span> principal <span class=\"__1 _3\"></span>riesgo financiero <span class=\"__1 _3\"></span>objeto de <span class=\"__1 _3\"></span>cobertura <span class=\"__1 _20\"></span>eco<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>\u00f3mica p<span class=\"__1 _3\"></span>or parte <span class=\"__1 _3\"></span>del Grupo <span class=\"__1 _3\"></span>mediante in<span class=\"__1 _3\"></span>strumentos d<span class=\"__1 _20\"></span>erivados es el<span class=\"__1 _3\"></span> relativo a la <span class=\"__1 _20\"></span>variaci\u00f3n de lo<span class=\"__1 _3\"></span>s tipos de <span class=\"__1 _3\"></span>inter\u00e9s <span class=\"__1 _3\"></span>variables a <span class=\"__1 _3\"></span>los que es<span class=\"__1 _3\"></span>t\u00e1 ref<span class=\"__1 _3\"></span>erenciada <span class=\"__1 _3\"></span>la financiaci\u00f3n <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span>s sociedades <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo. <span class=\"__1 _1a\"> </span>La <span class=\"__1 _1a\"> </span>valoraci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _1a\"> </span>derivad<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>financieros <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>realizada <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>expertos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>la materia, <span class=\"__1 _7\"></span>independientes <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>grupo <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>le <span class=\"__1 _7\"></span>financian, <span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>tra<span class=\"__1 _3\"></span>v\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>m\u00e9todos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>t\u00e9cnicas generalmente admitid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s.  Peri\u00f3dicamente <span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span> realizan <span class=\"__1 _20\"></span>an\u00e1lisis de <span class=\"__1 _3\"></span>sensibilidad<span class=\"__1 _3\"></span> con <span class=\"__1 _20\"></span>el objetivo d<span class=\"__1 _20\"></span>e observar <span class=\"__1 _3\"></span>el e<span class=\"__1 _3\"></span>fecto d<span class=\"__1 _3\"></span>e una<span class=\"__1 _3\"></span> posibl<span class=\"__1 _3\"></span>e variaci\u00f3n de los <span class=\"__1 _3\"></span>tipos de inter\u00e9s s<span class=\"__1 _3\"></span>obre las cuentas del<span class=\"__1 _20\"></span> Grupo.  De <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>modo, <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>r<span class=\"__1 _20\"></span>ealizado <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>simulaci\u00f3n <span class=\"__1 _6\"></span>planteando <span class=\"__1 _13\"></span>cua<span class=\"__1 _20\"></span>tro <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>scenarios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>curva <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>tipos <span class=\"__1 _7\"></span>de inter\u00e9s <span class=\"__1 _13\"></span>b\u00e1sico<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>euro <span class=\"__1 _13\"></span>q<span class=\"__1 _20\"></span>ue <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>sit\u00faan <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>media<span class=\"__1 _20\"></span> <span class=\"__1 _2d\"></span>entorno <span class=\"__1 _13\"></span>al <span class=\"__1 _7\"></span>2<span class=\"__1 _6\"></span>,1<span class=\"__1 _3\"></span>6% <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>medio/largo <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>lazo <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de diciembre de 20<span class=\"__1 _3\"></span>24, suponiendo un au<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>o y reducci\u00f3n de la misma<span class=\"__1 _3\"></span> de 50 pb y <span class=\"__1 _3\"></span>100 pb. A <span class=\"__1 _13\"></span>continuaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presentan <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>importes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>obtenidos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derivados vigentes <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>impacto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _6\"></span>neto <span class=\"__1 _7\"></span>(nota <span class=\"__1 _7\"></span>23<span class=\"__1 _6\"></span>), <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>vez <span class=\"__1 _7\"></span>aplicado, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su caso, el porcentaje de<span class=\"__1 _3\"></span> particip<span class=\"__1 _3\"></span>aci\u00f3n.  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">146<span class=\"ls0_1\"> </span></span>Derivados de cobertura -100 pb -50 pb +50 pb +100pb Impacto en Patrimonio Neto: Consolidaci\u00f3n global (17.624) (8.579) 8.140  15.866  M\u00e9todo de la participaci\u00f3n (7.526) (3.613) 3.338  6.425  d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Riesgo<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>de solvencia  </span></span>A <span class=\"__1 _13\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"></span>endeudamiento <span class=\"__1 _13\"></span>financiero <span class=\"__1 _13\"></span>neto <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>figura <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>balance consolidado <span class=\"__1 _6\"></span>adjun<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>ascen<span class=\"__1 _20\"></span>d\u00eda <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>2.990.407 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eu<span class=\"__1 _3\"></span>ros <span class=\"__1 _6\"></span>tal como <span class=\"__1 _6\"></span>se m<span class=\"__1 _6\"></span>u<span class=\"__1 _3\"></span>estra en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>siguient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>cuadr<span class=\"__1 _3\"></span>o (3.100.106 a 31 de dici<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>b<span class=\"__1 _3\"></span>re de 202<span class=\"ls19\">3)</span>: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Deudas con entidades de cr\u00e9dito 2.096.770  2.709.929  Obligaciones y empr\u00e9stitos 2.835.718  2.107.100  Resto deudas financieras remuneradas 164.150  148.061  Activos financieros corrientes (256.614) (255.281) Tesorer\u00eda y equivalentes (1.849.617) (1.609.703) Endeudamiento financiero neto 2.990.407 <span class=\"ls0_1\"> </span>3.100.106 <span class=\"ls0_1\"> </span>Deudas netas con recurso limitado 4.051.953 <span class=\"ls0_1\"> </span>4.001.840 <span class=\"ls0_1\"> </span>Endeudamiento neto con recu<span class=\"__1 _3\"></span>rso<span class=\"__1 _6\"></span> (1.061.546) (901.734) Por <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _7\"></span>parte, <span class=\"__1 _7\"></span>pese <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eclasificaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>\u201cPasi<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _13\"></span>con <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>corrient<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>man<span class=\"__1 _3\"></span>tenidos para <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>venta\u201d <span class=\"__1 _20\"></span>(nota <span class=\"__1 _c\"></span><span class=\"ff1_1\">5) <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>deuda <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>actividades <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Cemento <span class=\"__1 _20\"></span>e <span class=\"__1 _c\"></span>Inmobiliaria <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>7<span class=\"__1 _6\"></span>6<span class=\"__1 _3\"></span>6.398 </span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>Deuda <span class=\"__1 _6\"></span>neta <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>recurs<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>limitado <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>incrementado co<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>res<span class=\"__1 _20\"></span>pecto<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>anterior principalmente por<span class=\"__1 _3\"></span> el mayor endeuda<span class=\"__1 _3\"></span>miento del \u00e1rea<span class=\"__1 _3\"></span> de Servicios Medioambien<span class=\"__1 _3\"></span>tales (nota <span class=\"ls19\">20</span>). Tal y <span class=\"__1 _20\"></span>como se <span class=\"__1 _3\"></span>menciona <span class=\"__1 _20\"></span>m\u00e1s ampliamente<span class=\"__1 _3\"></span> en <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>nota <span class=\"ls19\">20</span> <span class=\"__1 _3\"></span>Pasivos fin<span class=\"__1 _3\"></span>ancieros<span class=\"__1 _3\"></span> no <span class=\"__1 _20\"></span>corrientes y c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rrien<span class=\"__1 _3\"></span>tes, en <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2022 <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>complet\u00f3 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>refinanciaci\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el \u00e1rea <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Agua <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>1.100 <span class=\"__1 _6\"></span>millones <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> euros. <span class=\"__1 _13\"></span>Por <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>lado, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>julio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2020, <span class=\"__1 _13\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>Medioambi<span class=\"__1 _3\"></span>ente <span class=\"__1 _13\"></span>Holding <span class=\"__1 _13\"></span>S.<span class=\"__1 _20\"></span>A. <span class=\"__1 _13\"></span>registr\u00f3, <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>desd<span class=\"__1 _3\"></span>e entonces <span class=\"__1 _3\"></span>renov\u00f3 <span class=\"__1 _20\"></span>anualmente, un <span class=\"__1 _20\"></span>programa <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>pagar\u00e9s<span class=\"__1 _3\"></span> - <span class=\"__1 _20\"></span>Euro Com<span class=\"__1 _3\"></span>mercial <span class=\"__1 _3\"></span>Paper <span class=\"__1 _20\"></span>Programme <span class=\"__1 _3\"></span>(ECP)- <span class=\"__1 _3\"></span>en el <span class=\"__1 _7\"></span>mercado <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>cotiz<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Ir<span class=\"__1 _3\"></span>landa, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>n <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>400 <span class=\"__1 _13\"></span>mill<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros<span class=\"__1 _6\"></span>, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>octubre <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>2023 refinanci\u00f3 600<span class=\"__1 _3\"></span> millones de euros<span class=\"__1 _3\"></span> a trav\u00e9s de<span class=\"__1 _3\"></span> un bono y en<span class=\"__1 _3\"></span> octubre de <span class=\"__1 _3\"></span>2024 comp<span class=\"__1 _3\"></span>let\u00f3 la emisi\u00f3n d<span class=\"__1 _3\"></span>e un nuevo <span class=\"__1 _2d\"> </span>bo<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>600 <span class=\"__1 _2d\"> </span>millones <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>euros. <span class=\"__1 _1a\"> </span>Fomento <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>Cons<span class=\"__1 _3\"></span>trucciones <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>Contra<span class=\"__1 _3\"></span>tas, <span class=\"__1 _2d\"> </span>S.A. mantiene <span class=\"__1 _13\"></span>registrado <span class=\"__1 _2d\"></span>desde <span class=\"__1 _2d\"></span>noviembr<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>2018 <span class=\"__1 _2d\"> </span>un <span class=\"__1 _2d\"></span>programa <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>pagar\u00e9s <span class=\"__1 _2d\"> </span>- <span class=\"__1 _2d\"> </span>Euro <span class=\"__1 _2d\"></span>Commercial<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>Paper Programme (ECP)- en <span class=\"__1 _6\"></span>ese mismo mercado por <span class=\"__1 _6\"></span>un<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>importe de <span class=\"__1 _6\"></span>6<span class=\"__1 _3\"></span>00 m<span class=\"__1 _6\"></span>ill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>euros<span class=\"ls14\">. <span class=\"__1 _6\"></span></span>Adici<span class=\"__1 _3\"></span>onalmente, durante el ejer<span class=\"__1 _3\"></span>cicio 2024 s<span class=\"__1 _3\"></span>e han renovado<span class=\"__1 _3\"></span> y contratad<span class=\"__1 _3\"></span>o tambi\u00e9n nuevas<span class=\"__1 _3\"></span> facilidades de fin<span class=\"__1 _3\"></span>anciaci\u00f3n<span class=\"__1 _3\"></span> en forma de p\u00f3lizas de<span class=\"__1 _3\"></span> cr\u00e9dito y pr\u00e9s<span class=\"__1 _3\"></span>tamos bilateral<span class=\"__1 _3\"></span>es<span class=\"ls14\">. </span> Estas <span class=\"__1 _1a\"> </span>operacione<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>han <span class=\"__1 _1a\"> </span>permitido <span class=\"__1 _1a\"> </span>seguir<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>reforzando <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>proceso <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>solvencia <span class=\"__1 _1a\"> </span>fin<span class=\"__1 _3\"></span>anciera <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>permiten<span class=\"__1 _20\"></span> continuar <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diversificaci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>fuentes <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n; <span class=\"__1 _6\"></span>contribuyendo <span class=\"__1 _6\"></span>to<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>ello <span class=\"__1 _7\"></span>a conseguir <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>estructura<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _7\"></span>mucho <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>s\u00f3lida <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>eficiente, <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>importes, <span class=\"__1 _7\"></span>plazos <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>costes <span class=\"__1 _13\"></span>de financiaci\u00f3n adecua<span class=\"__1 _3\"></span>dos a la natural<span class=\"__1 _3\"></span>eza de las distintas <span class=\"__1 _3\"></span>\u00e1reas de negoci<span class=\"__1 _3\"></span>o.  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">147<span class=\"ls0_1\"> </span></span>e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">El Grupo FCC est\u00e1 expuesto a riesgo de<span class=\"__1 _3\"></span> liquidez </span></span>El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>lleva <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>cabo <span class=\"__1 _20\"></span>sus <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>sectores <span class=\"__1 _3\"></span>que <span class=\"__1 _c\"></span>requieren <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>alto <span class=\"__1 _3\"></span>nivel <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>financiaci\u00f3n, <span class=\"__1 _20\"></span>habiendo obtenido hasta la<span class=\"__1 _3\"></span> fecha un<span class=\"__1 _3\"></span>a financiaci<span class=\"__1 _3\"></span>\u00f3n adecuada pa<span class=\"__1 _3\"></span>ra llevar<span class=\"__1 _3\"></span> a cabo sus ope<span class=\"__1 _3\"></span>raciones. No<span class=\"__1 _3\"></span> obstante, el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _6\"></span>no<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>puede <span class=\"__1 _7\"></span>garantizar<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>as <span class=\"__1 _6\"></span>circunstancias <span class=\"__1 _7\"></span>relativa<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obtenci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yan <span class=\"__1 _6\"></span>a continuar en el futur<span class=\"__1 _3\"></span>o. La capacidad del Grupo para obtener financiaci<span class=\"__1 _3\"></span>\u00f3n depende de muchos factores,<span class=\"__1 _3\"></span> muchos de los cuales se encuentran fuera<span class=\"__1 _3\"></span> de su control.<span class=\"__1 _3\"></span> Hist\u00f3ricamente,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>sido<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>capaz <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>renovar <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _6\"></span>financi<span class=\"__1 _3\"></span>eros <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>espera <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>eguir haci\u00e9ndolo durante los <span class=\"__1 _6\"></span>pr\u00f3xim<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>oce meses. <span class=\"__1 _6\"></span>No<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>obs<span class=\"__1 _3\"></span>tante, la <span class=\"__1 _6\"></span>capacid<span class=\"__1 _3\"></span>ad para <span class=\"__1 _6\"></span>ren<span class=\"__1 _3\"></span>ovar su <span class=\"__1 _6\"></span>financiaci<span class=\"__1 _3\"></span>\u00f3n depende <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>diversos <span class=\"__1 _14\"> </span>factores, <span class=\"__1 _14\"> </span>muchos <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>cuales <span class=\"__1 _14\"> </span>no <span class=\"__1 _38\"> </span>dependen <span class=\"__1 _38\"> </span>del <span class=\"__1 _14\"> </span>Grupo, <span class=\"__1 _14\"> </span>tales <span class=\"__1 _14\"> </span>como <span class=\"__1 _38\"> </span>las condiciones <span class=\"__1 _7\"></span>generales <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ec<span class=\"__1 _3\"></span>onom\u00eda, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>disp<span class=\"__1 _3\"></span>onibilidad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>fondos <span class=\"__1 _7\"></span>para <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>r\u00e9stamos <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>parte <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> inversores <span class=\"__1 _20\"></span>privados y <span class=\"__1 _20\"></span>de las<span class=\"__1 _3\"></span> in<span class=\"__1 _3\"></span>stituciones <span class=\"__1 _20\"></span>financieras <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>l\u00edtic<span class=\"__1 _20\"></span>a monetaria<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>erc<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>que opera.  Unas <span class=\"__1 _32\"> </span>condiciones <span class=\"__1 _1a\"> </span>negativas  de  los  m<span class=\"__1 _3\"></span>ercados <span class=\"__1 _32\"> </span>de  deuda <span class=\"__1 _32\"> </span>podr\u00edan <span class=\"__1 _32\"> </span>obstaculiz<span class=\"__1 _3\"></span>ar  o  i<span class=\"__1 _3\"></span>mpedir  la capacidad  del  Gru<span class=\"__1 _3\"></span>po  para  renovar  su  finan<span class=\"__1 _3\"></span>ciaci\u00f3n.  El  Gru<span class=\"__1 _3\"></span>po,  por  tanto,<span class=\"__1 _3\"></span>  no  puede  garan<span class=\"__1 _3\"></span>tizar  su capacidad <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>ren<span class=\"__1 _3\"></span>ovaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>cr\u00e9dito <span class=\"__1 _2f\"> </span>y <span class=\"__1 _2e\"> </span>emisiones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2f\"> </span>bo<span class=\"__1 _6\"></span>nos<span class=\"__1 _3\"></span> <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>t\u00e9rminos<span class=\"__1 _3\"></span> econ\u00f3micamente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>atractivos. <span class=\"__1 _1a\"> </span>La <span class=\"__1 _1a\"> </span>incapacidad <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>renovar <span class=\"__1 _1a\"> </span>dicha <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>asegurarla <span class=\"__1 _1a\"> </span>en t\u00e9rminos <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>eptables, <span class=\"__1 _6\"></span>podr\u00ed<span class=\"__1 _20\"></span>a <span class=\"__1 _6\"></span>impactar <span class=\"__1 _6\"></span>negativam<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>liquidez <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su capacidad <span class=\"__1 _6\"></span>para<span class=\"__1 _3\"></span> cubrir las necesidad<span class=\"__1 _3\"></span>es de capital circu<span class=\"__1 _3\"></span>lante. Para  g<span class=\"__1 _3\"></span>estionar <span class=\"__1 _1a\"> </span>de  forma<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>adecuada <span class=\"__1 _1a\"> </span>este  riesg<span class=\"__1 _3\"></span>o, <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>Grupo  lleva<span class=\"__1 _3\"></span>  un <span class=\"__1 _1a\"> </span>exhaustivo  s<span class=\"__1 _3\"></span>eguimiento<span class=\"__1 _3\"></span>  de <span class=\"__1 _1a\"> </span>los vencimientos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>todas <span class=\"__1 _6\"></span>las financiaciones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cada <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>empresas <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>fin <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tener cerradas con <span class=\"__1 _6\"></span>antelaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n suficiente las <span class=\"__1 _6\"></span>ren<span class=\"__1 _3\"></span>ovaciones de las <span class=\"__1 _6\"></span>mismas en <span class=\"__1 _6\"></span>las mejores condiciones <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> mercados <span class=\"__1 _6\"></span>ofrezcan, <span class=\"__1 _6\"></span>analizando <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cada <span class=\"__1 _7\"></span>caso <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>idoneidad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>financiaci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>estudiand<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>caso alternativas en <span class=\"__1 _6\"></span>aqu<span class=\"__1 _3\"></span>ellas donde <span class=\"__1 _6\"></span>las condiciones sean <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>\u00e1s <span class=\"__1 _6\"></span>desfav<span class=\"__1 _3\"></span>orables. Adem\u00e1s, con <span class=\"__1 _6\"></span>el fin <span class=\"__1 _6\"></span>de mitigar el <span class=\"__1 _6\"></span>riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>liquidez, el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>pres<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>diferentes mercados, <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>facilitar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>conse<span class=\"__1 _3\"></span>cuci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> l\u00edneas de financiaci<span class=\"__1 _3\"></span>\u00f3n. El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>presenta <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>siguiente <span class=\"__1 _6\"></span>calendario <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>vencimientos <span class=\"__1 _6\"></span>contractuales <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>deuda <span class=\"__1 _7\"></span>bruta <span class=\"__1 _6\"></span>exte<span class=\"__1 _6\"></span>rna <span class=\"__1 _6\"></span>no corriente, excluidos los <span class=\"__1 _6\"></span>der<span class=\"__1 _20\"></span>ivado<span class=\"__1 _6\"></span>s,<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024. La <span class=\"__1 _6\"></span>deuda bruta externa corriente tiene un <span class=\"__1 _13\"></span>venci<span class=\"__1 _3\"></span>miento <span class=\"__1 _13\"></span>inferi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>doce <span class=\"__1 _7\"></span>meses, <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exi<span class=\"__1 _3\"></span>stiendo <span class=\"__1 _7\"></span>dife<span class=\"__1 _6\"></span>rencias <span class=\"__1 _13\"></span>sig<span class=\"__1 _3\"></span>nificativas <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>su <span class=\"__1 _7\"></span>vencimiento contractual y su valor <span class=\"__1 _3\"></span>contab<span class=\"__1 _3\"></span>le:<span class=\"ff5 fs5\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030<span class=\"ls0_1\"> </span>y siguientes TOTAL 1.917.624  1.015.292  153.629  1.125.088  1.174.246  5.385.879 <span class=\"ls0_1\"> </span>La casi totalid<span class=\"__1 _3\"></span>ad de la <span class=\"__1 _20\"></span>deuda financiera bruta <span class=\"__1 _3\"></span>que figu<span class=\"__1 _3\"></span>ra en el <span class=\"__1 _3\"></span>balance, por <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 5.082.25<span class=\"__1 _3\"></span>4 miles de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>no <span class=\"__1 _7\"></span>tiene <span class=\"__1 _13\"></span>recurs<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _7\"></span>dominante, <span class=\"__1 _7\"></span>destacando <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>deuda <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>segmen<span class=\"__1 _3\"></span>to <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n Integral <span class=\"__1 _2f\"> </span>del <span class=\"__1 _2f\"> </span>Agu<span class=\"__1 _3\"></span>a <span class=\"__1 _2f\"> </span>por <span class=\"__1 _2f\"> </span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>2.<span class=\"__1 _3\"></span>204.837 <span class=\"__1 _35\"> </span>miles <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>euros, <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>del <span class=\"__1 _2f\"> </span>segmento <span class=\"__1 _2f\"> </span>de <span class=\"__1 _35\"> </span>Servicios Medioambientales p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>2.877.417 <span class=\"__1 _3\"></span>miles de euros a<span class=\"__1 _3\"></span> 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024. A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>presenta <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>fondo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>maniobra <span class=\"__1 _6\"></span>positivo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span><span class=\"ls9\">2.</span>185.370 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros (2.198.585 mile<span class=\"__1 _3\"></span>s de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 20<span class=\"ls9\">23<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span></span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">148<span class=\"ls0_1\"> </span></span>Con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>fin <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>gestionar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>riesgo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>liquidez, <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>disp<span class=\"__1 _3\"></span>one <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>202<span class=\"__1 _6\"></span>4 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>46.075 miles de<span class=\"__1 _3\"></span> eur<span class=\"__1 _3\"></span>os en <span class=\"__1 _3\"></span>l\u00edneas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _3\"></span>bilateral<span class=\"__1 _3\"></span> no <span class=\"__1 _3\"></span>dispu<span class=\"__1 _3\"></span>estas, y <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un import<span class=\"__1 _3\"></span>e de <span class=\"__1 _20\"></span>1.445.724 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>tesorer\u00eda, <span class=\"__1 _20\"></span>adem\u00e1s de <span class=\"__1 _20\"></span>los siguien<span class=\"__1 _3\"></span>tes <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>finan<span class=\"__1 _3\"></span>cieros <span class=\"__1 _3\"></span>corrientes <span class=\"__1 _20\"></span>y equivalent<span class=\"__1 _3\"></span>es de <span class=\"__1 _20\"></span>tesorer\u00eda, cuyos vencimient<span class=\"__1 _3\"></span>os se muestran a c<span class=\"__1 _3\"></span>ontinuaci\u00f3n: Miles de Euros Importe 1-3 meses 3-6 meses 6-9 meses 9-12 meses Otros activos financieros corrientes 256.614  32.907  18.676  18.615  186.416  Miles de Euros Importe 1 mes 1-2 meses 2-3 meses Equivalentes de tesorer\u00eda 403.893  192.801    <span class=\"ls0_1\">- </span>211.092  f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Riesgo de concentraci\u00f3n  </span></span>Es <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>riesgo <span class=\"__1 _13\"></span>derivado <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>concentraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>operaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>bajo <span class=\"__1 _2d\"> </span>unas <span class=\"__1 _2d\"></span>caracter\u00edsticas comunes, se distribuy<span class=\"__1 _3\"></span>e de la sig<span class=\"__1 _3\"></span>uiente manera:<span class=\"__1 _3\"></span> \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Fuentes de financiaci\u00f3n: Con objeto de <span class=\"__1 _6\"></span>diversifi<span class=\"__1 _3\"></span>car este <span class=\"__1 _6\"></span>ri<span class=\"__1 _3\"></span>esgo, el Grupo <span class=\"__1 _6\"></span>trabaja<span class=\"__1 _3\"></span> con <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>n\u00fa<span class=\"__1 _3\"></span>mero </span></span>elevado <span class=\"__1 _20\"></span>de entid<span class=\"__1 _3\"></span>ades <span class=\"__1 _20\"></span>financieras <span class=\"__1 _20\"></span>y mercad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>capitales <span class=\"__1 _3\"></span>tanto <span class=\"__1 _20\"></span>nacionales <span class=\"__1 _20\"></span>como i<span class=\"__1 _3\"></span>nternacionales<span class=\"__1 _3\"></span> para la obtenci<span class=\"__1 _3\"></span>\u00f3n de financiaci\u00f3n.<span class=\"__1 _3\"></span> \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Mercados<span class=\"__1 _3\"></span>/Geograf\u00eda <span class=\"__1 _38\"> </span>(dom\u00e9stico, <span class=\"__1 _38\"> </span>extranjero): <span class=\"__1 _38\"> </span>El <span class=\"__1 _18\"> </span>Grupo <span class=\"__1 _38\"> </span>o<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>era <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>una <span class=\"__1 _18\"> </span>gran <span class=\"__1 _38\"> </span>diversidad <span class=\"__1 _18\"> </span>de </span></span>mercados  tanto  nacionales  como  internacionales,  estando  la  deuda <span class=\"__1 _2c\"> </span>concentr<span class=\"__1 _3\"></span>ada  en <span class=\"__1 _2c\"> </span>euros principalmente y <span class=\"__1 _3\"></span>el resto en divers<span class=\"__1 _3\"></span>os mercados intern<span class=\"__1 _20\"></span>acionales, con diferentes divisas.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Productos:  El <span class=\"__1 _2c\"> </span>Grupo <span class=\"__1 _2c\"> </span>utiliza <span class=\"__1 _2c\"> </span>diversos <span class=\"__1 _2c\"> </span>productos <span class=\"__1 _2c\"> </span>financieros<span class=\"__1 _3\"></span>: <span class=\"__1 _2c\"> </span>pr\u00e9stamos, <span class=\"__1 _2c\"> </span>cr\u00e9ditos, <span class=\"__1 _14\"> </span>pagar\u00e9s  y </span></span>obligaciones, operaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _3\"></span>sindicadas y des<span class=\"__1 _3\"></span>cuentos, etc<span class=\"__1 _3\"></span>.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Divisa: El <span class=\"__1 _6\"></span>Grupo se <span class=\"__1 _6\"></span>financia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a trav\u00e9s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>una<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>diversidad de <span class=\"__1 _6\"></span>monedas, que <span class=\"__1 _6\"></span>corresp<span class=\"__1 _3\"></span>onde <span class=\"__1 _6\"></span>al pa\u00eds <span class=\"__1 _6\"></span>de </span></span>la inversi\u00f3n.  El <span class=\"__1 _6\"></span>proceso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>planificaci\u00f3n <span class=\"__1 _6\"></span>estrat\u00e9gica<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>identifica <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>objetivos <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>alcanz<span class=\"__1 _3\"></span>ar <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cada <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>\u00e1reas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tividad <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>unci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>ejoras <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>im<span class=\"__1 _3\"></span>plantar, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>oportunida<span class=\"__1 _3\"></span>des <span class=\"__1 _6\"></span>del m<span class=\"__1 _6\"></span>ercad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>del nivel <span class=\"__1 _6\"></span>de riesgo <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se considera <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>eptable. El <span class=\"__1 _6\"></span>proceso <span class=\"__1 _6\"></span>sirve de <span class=\"__1 _6\"></span>base para <span class=\"__1 _6\"></span>la elaboraci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>planes operativos que concr<span class=\"__1 _3\"></span>etan las metas <span class=\"__1 _3\"></span>a alcanzar en cad<span class=\"__1 _20\"></span>a e<span class=\"__1 _6\"></span>jerci<span class=\"__1 _3\"></span>cio. Para <span class=\"__1 _c\"></span>mitigar <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>riesgos <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>mercado <span class=\"__1 _20\"></span>inherentes <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>cada <span class=\"__1 _c\"></span>l\u00ednea <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>negocio, <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>mantiene <span class=\"__1 _20\"></span>una <span class=\"__1 _c\"></span>posici\u00f3n diversificada <span class=\"__1 _3\"></span>entre negoci<span class=\"__1 _20\"></span>os relacionados con <span class=\"__1 _3\"></span>la cons<span class=\"__1 _3\"></span>trucci\u00f3n <span class=\"__1 _20\"></span>y gesti\u00f3n de in<span class=\"__1 _3\"></span>fraestructur<span class=\"__1 _3\"></span>as, prestaci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _20\"></span>servicios <span class=\"__1 _20\"></span>medioambientales <span class=\"__1 _c\"></span>y ge<span class=\"__1 _3\"></span>sti\u00f3n <span class=\"__1 _20\"></span>integral <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>agua<span class=\"ls14\">. <span class=\"__1 _20\"></span><span class=\"ls0_1\">En <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>\u00e1mbito <span class=\"__1 _20\"></span>de la <span class=\"__1 _c\"></span>diversificaci\u00f3n <span class=\"__1 _20\"></span>geogr\u00e1fica<span class=\"__1 _3\"></span>, </span></span>en <span class=\"__1 _1a\"> </span>2024 <span class=\"__1 _1a\"> </span>el<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>peso <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>actividad <span class=\"__1 _1a\"> </span>exteri<span class=\"__1 _3\"></span>or <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>sid<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span><span class=\"ls19\">51<span class=\"__1 _6\"></span></span>%<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>total<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"> </span>ventas, <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>especial importancia en las ac<span class=\"__1 _3\"></span>tividades de Ser<span class=\"__1 _3\"></span>vicios medi<span class=\"__1 _3\"></span>oambientales <span class=\"__1 _3\"></span>y Construcci\u00f3n de<span class=\"__1 _3\"></span> infraestructuras.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">149<span class=\"ls0_1\"> </span></span>g)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Ri<span class=\"__1 _6\"></span>esgo de cr\u00e9<span class=\"__1 _3\"></span>dito  </span></span>La  prestaci<span class=\"__1 _3\"></span>\u00f3n  de <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _32\"> </span>o  la <span class=\"__1 _1a\"> </span>aceptaci\u00f3n  de <span class=\"__1 _1a\"> </span>encargos  de <span class=\"__1 _32\"> </span>clientes, <span class=\"__1 _1a\"> </span>cuya  solvencia <span class=\"__1 _1a\"> </span>financiera  n<span class=\"__1 _3\"></span>o estuviera garan<span class=\"__1 _3\"></span>tizada en <span class=\"__1 _20\"></span>el momento d<span class=\"__1 _3\"></span>e la ac<span class=\"__1 _20\"></span>eptaci\u00f3n, o en <span class=\"__1 _3\"></span>su d<span class=\"__1 _3\"></span>efecto, que<span class=\"__1 _3\"></span> no s<span class=\"__1 _3\"></span>e conociera <span class=\"__1 _20\"></span>o pudiera evaluar <span class=\"__1 _20\"></span>tal situa<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>el Grup<span class=\"__1 _3\"></span>o, <span class=\"__1 _3\"></span>as\u00ed <span class=\"__1 _20\"></span>como situaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>bre<span class=\"__1 _3\"></span>venidas <span class=\"__1 _20\"></span>durante la <span class=\"__1 _20\"></span>prestaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>servicio o <span class=\"__1 _20\"></span>ejecuci\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>encargo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>pudieran <span class=\"__1 _c\"></span>afectar <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>situaci\u00f3n <span class=\"__1 _20\"></span>financiera <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>dicho <span class=\"__1 _20\"></span>cliente, <span class=\"__1 _c\"></span>pueden <span class=\"__1 _20\"></span>producir un riesgo de cobro d<span class=\"__1 _3\"></span>e las can<span class=\"__1 _3\"></span>tidades adeudadas.  El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>se encarga <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>solicitar <span class=\"__1 _6\"></span>inf<span class=\"__1 _3\"></span>ormes <span class=\"__1 _6\"></span>comerciale<span class=\"__1 _20\"></span>s <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>evaluar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>solvencia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>client<span class=\"__1 _3\"></span>es previamente <span class=\"__1 _1a\"> </span>a  la<span class=\"__1 _20\"></span>  contrata<span class=\"__1 _3\"></span>ci\u00f3n, <span class=\"__1 _1a\"> </span>as\u00ed  c<span class=\"__1 _3\"></span>omo <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>realizar <span class=\"__1 _1a\"> </span>un <span class=\"__1 _32\"> </span>seguimient<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>permane<span class=\"__1 _3\"></span>nte <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _32\"> </span>mismos,<span class=\"__1 _20\"></span> teniendo <span class=\"__1 _6\"></span>habilitado <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>cedimiento <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>seguir <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>impago. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>clientes <span class=\"__1 _6\"></span>p\u00fablicos<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>el Grupo  tiene  la<span class=\"__1 _3\"></span>  pol\u00edtica  de<span class=\"__1 _3\"></span>  no  aceptar<span class=\"__1 _3\"></span>  expedientes <span class=\"__1 _32\"> </span>que  no  cuen<span class=\"__1 _3\"></span>ten  con  presu<span class=\"__1 _3\"></span>puesto  asignado  y<span class=\"__1 _3\"></span> aprobaci\u00f3n <span class=\"__1 _14\"> </span>econ\u00f3mica. <span class=\"__1 _14\"> </span>Las <span class=\"__1 _14\"> </span>ofertas <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>exceden <span class=\"__1 _2c\"> </span>un <span class=\"__1 _38\"> </span>determinad<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"> </span>periodo <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>cobro <span class=\"__1 _14\"> </span>deben <span class=\"__1 _14\"> </span>ser autorizadas <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Direcci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Finanzas. <span class=\"__1 _1a\"> </span>Asimismo, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>realiza <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>seguimiento <span class=\"__1 _1a\"> </span>permanente <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la morosidad en los distin<span class=\"__1 _3\"></span>tos comit\u00e9s de dire<span class=\"__1 _20\"></span>cci\u00f3n.  Se <span class=\"__1 _6\"></span>ha calculado <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>m\u00e1ximo nivel <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>exposi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _6\"></span>al riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito, siendo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>det<span class=\"__1 _3\"></span>alle <span class=\"__1 _6\"></span>del im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>a 31 de diciembre de<span class=\"__1 _3\"></span> 2024 y de 2023 el que <span class=\"__1 _3\"></span>se muestra en<span class=\"__1 _3\"></span> el cuadro sigu<span class=\"__1 _3\"></span>iente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos financieros concedidos (nota 14) 1.505.772  1.092.422  Deudores comerciales y otras cuentas a cobrar (nota 16) 3.124.006  2.886.531  Activos por derivados financieros (nota 23) 34.216  30.445  Efectivo y otros activos l\u00edquidos equivalentes (nota 17) 1.849.617  1.609.703  Avales y garant\u00edas concedidas (nota 26) 4.543.201  5.041.504  TOTAL 11.056.812 <span class=\"ls0_1\"> </span>10.660.605 <span class=\"ls0_1\"> </span>Con car\u00e1cter general<span class=\"__1 _3\"></span>, el Gr<span class=\"__1 _3\"></span>upo no dispone<span class=\"__1 _3\"></span> de garant\u00edas cola<span class=\"__1 _3\"></span>terales o mej<span class=\"__1 _3\"></span>oras para redu<span class=\"__1 _3\"></span>cir el riesgo d<span class=\"__1 _3\"></span>e cr\u00e9dito, ni para l<span class=\"__1 _3\"></span>os activos financieros, ni par<span class=\"__1 _3\"></span>a las cuentas a cobrar de<span class=\"__1 _20\"></span> t<span class=\"__1 _6\"></span>r\u00e1fic<span class=\"__1 _3\"></span>o. Si bien cabe s<span class=\"__1 _3\"></span>e\u00f1alar que en el caso de determinados contratos<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> actividad de Aguas en su mayor\u00eda concesiones afectas<span class=\"__1 _3\"></span> a la CINIIF <span class=\"__1 _2d\"> </span>12, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>solicitan <span class=\"__1 _2d\"> </span>fianzas <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>abonad<span class=\"__1 _3\"></span>os, <span class=\"__1 _2d\"> </span>asimismo <span class=\"__1 _2d\"> </span>existen <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>canismos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>compensaci\u00f3n <span class=\"__1 _2d\"> </span>en determinados <span class=\"__1 _7\"></span>contratos, <span class=\"__1 _13\"></span>mayoritaria<span class=\"__1 _3\"></span>mente <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncesiones <span class=\"__1 _13\"></span>afec<span class=\"__1 _3\"></span>tas <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>CINIIF <span class=\"__1 _7\"></span>12 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> Aguas, <span class=\"__1 _2d\"></span>Servicios <span class=\"__1 _2d\"></span>Medioambientales <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>Concesi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s, <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>permiten <span class=\"__1 _2d\"></span>garantiza<span class=\"__1 _3\"></span>r <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>recuperaci\u00f3n <span class=\"__1 _13\"></span>de cr\u00e9ditos otorgados para<span class=\"__1 _3\"></span> financiar c\u00e1non<span class=\"__1 _3\"></span>es iniciales ant<span class=\"__1 _3\"></span>icipados o planes d<span class=\"__1 _3\"></span>e inversi\u00f3n. Respecto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>calidad <span class=\"__1 _1a\"> </span>crediticia<span class=\"__1 _3\"></span>, <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _2d\"> </span>aplica <span class=\"__1 _1a\"> </span>su <span class=\"__1 _2d\"></span>mejor <span class=\"__1 _1a\"> </span>criteri<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>deteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rar <span class=\"__1 _2d\"></span>aquellos <span class=\"__1 _2d\"> </span>activos financieros <span class=\"__1 _3\"></span>en lo<span class=\"__1 _3\"></span>s que<span class=\"__1 _3\"></span> se <span class=\"__1 _20\"></span>espera se in<span class=\"__1 _3\"></span>currir\u00e1 <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>crediticias<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span> lo <span class=\"__1 _3\"></span>largo <span class=\"__1 _3\"></span>de t<span class=\"__1 _3\"></span>oda su<span class=\"__1 _3\"></span> vida <span class=\"__1 _3\"></span>(nota <span class=\"__1 _3\"></span>3.i). El <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>analiza <span class=\"__1 _1a\"> </span>peri\u00f3dicamente <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>evoluci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>rating <span class=\"__1 _1a\"> </span>p\u00fablico <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>tiene exposici\u00f3n. h)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Riesgo<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>derivados de la i<span class=\"__1 _3\"></span>nvasi\u00f3n rusa de Ucran<span class=\"__1 _3\"></span>ia </span></span>El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>lleva <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>cabo <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span>ctividades <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>Rusia, <span class=\"__1 _13\"></span>Ucran<span class=\"__1 _3\"></span>ia <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>Biel<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rru<span class=\"__1 _3\"></span>sia, <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>invasi\u00f3n <span class=\"__1 _13\"></span>rusa <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Ucrania y las <span class=\"__1 _6\"></span>posteri<span class=\"__1 _3\"></span>ores sanciones, no <span class=\"__1 _6\"></span>han tenid<span class=\"__1 _3\"></span>o un <span class=\"__1 _6\"></span>efecto directo sobre las actividades que realiza. No <span class=\"__1 _2d\"> </span>obstante, <span class=\"__1 _2d\"> </span>s\u00ed <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>visto <span class=\"__1 _2d\"> </span>expuesto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>efectos <span class=\"__1 _1a\"> </span>indirectos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>tales <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>encareci<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>las materias pri<span class=\"__1 _3\"></span>mas, especialmente <span class=\"__1 _3\"></span>el coste de la<span class=\"__1 _3\"></span> energ\u00eda, <span class=\"__1 _3\"></span>la disrupci\u00f3n de las cadena<span class=\"__1 _20\"></span>s de suministros.<span class=\"__1 _5f\"> </span>   <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">150<span class=\"ls0_1\"> </span></span>A <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>vist<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>lo <span class=\"__1 _7\"></span>anterior <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>re<span class=\"__1 _3\"></span>visado <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>hip\u00f3tesis <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>evaluaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>dicios <span class=\"__1 _7\"></span>de deterioro <span class=\"__1 _6\"></span>de sus <span class=\"__1 _6\"></span>principale<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>contemplan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>entre otros <span class=\"__1 _6\"></span>factores el <span class=\"__1 _6\"></span>incremento de  los <span class=\"__1 _2c\"> </span>tipos  de  inter\u00e9s  de  referencia, <span class=\"__1 _2c\"> </span>poniendo  especial  \u00e9nfasis  en  el <span class=\"__1 _2c\"> </span>fondo  de <span class=\"__1 _2c\"> </span>comercio  y  ha determinado que<span class=\"__1 _3\"></span> no proced<span class=\"__1 _3\"></span>e dotar deterioro algun<span class=\"__1 _3\"></span>o (nota <span class=\"ls9\">7)</span>. Dado que <span class=\"__1 _20\"></span>el Grupo<span class=\"__1 _3\"></span> no <span class=\"__1 _20\"></span>opera en <span class=\"__1 _20\"></span>los mercado<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>geogr\u00e1fi<span class=\"__1 _3\"></span>cos <span class=\"__1 _3\"></span>mencionados, <span class=\"__1 _20\"></span>no<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>se ha <span class=\"__1 _20\"></span>puesto de <span class=\"__1 _20\"></span>manifiesto un <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>cremento <span class=\"__1 _13\"></span>significa<span class=\"__1 _20\"></span>tivo <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cr<span class=\"__1 _3\"></span>\u00e9dito <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>sus <span class=\"__1 _7\"></span>activos <span class=\"__1 _13\"></span>financieros, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>han practicado <span class=\"__1 _6\"></span>deterioros <span class=\"__1 _6\"></span>adicionales <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>vienen <span class=\"__1 _7\"></span>siendo <span class=\"__1 _7\"></span>habituales <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>distintas <span class=\"__1 _7\"></span>actividades <span class=\"__1 _6\"></span>que realiza. <span class=\"__1 _6\"></span>Adicional<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>tampoco <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>pues<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>manifiest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>dificultades en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>capacidad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo para  obtener  financia<span class=\"__1 _3\"></span>ci\u00f3n  tal  y  co<span class=\"__1 _3\"></span>mo  demuestran <span class=\"__1 _32\"> </span>las  operaciones  c<span class=\"__1 _3\"></span>erradas  duran<span class=\"__1 _3\"></span>te  el  ejercicio. (nota <span class=\"ls9\">20<span class=\"ls17\">).</span></span> La <span class=\"__1 _1a\"> </span>citada <span class=\"__1 _32\"> </span>invasi\u00f3n <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>tenido <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>tanto <span class=\"__1 _32\"> </span>un <span class=\"__1 _1a\"> </span>impacto <span class=\"__1 _1a\"> </span>limitado <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  Gru<span class=\"__1 _3\"></span>po, <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>lo <span class=\"__1 _1a\"> </span>que  los <span class=\"__1 _1a\"> </span>estados<span class=\"__1 _3\"></span> financieros <span class=\"__1 _20\"></span>consolidados <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>han elaborad<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>acuerdo con<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>principio <span class=\"__1 _20\"></span>de e<span class=\"__1 _3\"></span>mpresa <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>funcionamiento,<span class=\"__1 _3\"></span> al considerar que l<span class=\"__1 _3\"></span>os efect<span class=\"__1 _3\"></span>os descritos no pon<span class=\"__1 _3\"></span>en en duda la continuidad de<span class=\"__1 _3\"></span> sus actividades.<span class=\"__1 _3\"></span> i)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Riesgos derivados del ca<span class=\"__1 _3\"></span>mbio clim\u00e1tico  </span></span>La<span class=\"ls0_1\"> <span class=\"__1 _7\"></span>realizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>llev<span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>pueden <span class=\"__1 _7\"></span>recibir <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ondicione<span class=\"__1 _3\"></span>s </span>clim\u00e1ticas ad<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ersa<span class=\"__1 _3\"></span>s, tales<span class=\"__1 _3\"></span> como<span class=\"__1 _3\"></span> inundaciones<span class=\"__1 _3\"></span> u <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os desastres<span class=\"__1 _3\"></span> natural<span class=\"__1 _3\"></span>es y <span class=\"__1 _20\"></span>en algunos cas<span class=\"__1 _3\"></span>os a <span class=\"__1 _3\"></span>causa d<span class=\"__1 _3\"></span>e la<span class=\"ls0_1\"> <span class=\"__1 _32\"> </span>disminuci<span class=\"ls31\">\u00f3n</span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>temperatura <span class=\"__1 _1a\"> </span>que  pueden <span class=\"__1 _1a\"> </span>dificultar, <span class=\"__1 _1a\"> </span>o  inclus<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>impedir <span class=\"__1 _1a\"> </span>en  casos <span class=\"__1 _1a\"> </span>extremos, <span class=\"__1 _32\"> </span>la<span class=\"__1 _3\"></span> </span>realizaci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>sus <span class=\"__1 _14\"> </span>activid<span class=\"__1 _3\"></span>ades, <span class=\"__1 _14\"> </span>como <span class=\"__1 _2c\"> </span>puede <span class=\"__1 _14\"> </span>ser <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>caso <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>heladas <span class=\"__1 _2c\"> </span>intensas <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>actividad <span class=\"__1 _14\"> </span>de Construcci\u00f3n. El Grupo <span class=\"__1 _6\"></span>toma todas las medidas <span class=\"__1 _6\"></span>adecuadas<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>con el <span class=\"__1 _6\"></span>fi<span class=\"__1 _3\"></span>n de <span class=\"__1 _6\"></span>adaptarse a los <span class=\"__1 _6\"></span>efect<span class=\"__1 _3\"></span>os del <span class=\"__1 _6\"></span>cambi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>cli<span class=\"__1 _3\"></span>m\u00e1tico y  mitigar <span class=\"__1 _32\"> </span>sus  posib<span class=\"__1 _3\"></span>les  efe<span class=\"__1 _3\"></span>ctos  sobre <span class=\"__1 _32\"> </span>su  acti<span class=\"__1 _3\"></span>vidad  e <span class=\"__1 _32\"> </span>inmovilizados  como <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>ue<span class=\"__1 _3\"></span>stran  las <span class=\"__1 _32\"> </span>provisiones<span class=\"__1 _3\"></span> medioambientales<span class=\"__1 _3\"></span> dotadas a tal <span class=\"__1 _3\"></span>efecto (nota 19<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>comprometi<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>descarbonizaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lleva <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cabo, <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>que utiliza <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>tecnolog\u00edas <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>eficiente<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>lucha <span class=\"__1 _6\"></span>contra <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cambio <span class=\"__1 _6\"></span>clim\u00e1tico <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>propia <span class=\"__1 _6\"></span>naturaleza de algunas de las <span class=\"__1 _3\"></span>actividades que<span class=\"__1 _20\"></span> lleva a cabo promueve la econ<span class=\"__1 _3\"></span>om\u00eda circular. C<span class=\"__1 _20\"></span>on el fin de lograr tale<span class=\"__1 _3\"></span>s objetivos el <span class=\"__1 _6\"></span>Grupo implanta pol\u00edticas <span class=\"__1 _6\"></span>concre<span class=\"__1 _3\"></span>tas <span class=\"__1 _6\"></span>en las actividades <span class=\"__1 _6\"></span>que desarrolla <span class=\"__1 _6\"></span>y realiza <span class=\"__1 _6\"></span>un an\u00e1lisis <span class=\"__1 _6\"></span>y evaluaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>riesgos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>f\u00edsicos <span class=\"__1 _1a\"> </span>derivados<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"> </span>efectos <span class=\"__1 _1a\"> </span>del <span class=\"__1 _2d\"></span>cambio <span class=\"__1 _2d\"> </span>clim\u00e1tico <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>riesgos<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>de transici\u00f3n <span class=\"__1 _6\"></span>hacia <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>econom\u00eda <span class=\"__1 _7\"></span>baja <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>carbono, <span class=\"__1 _7\"></span>llev\u00e1ndose <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _7\"></span>distintas <span class=\"__1 _7\"></span>iniciativas <span class=\"__1 _6\"></span>innovadoras <span class=\"__1 _6\"></span>y sostenibles para r<span class=\"__1 _3\"></span>educir el impact<span class=\"__1 _3\"></span>o de las actividad<span class=\"__1 _3\"></span>es en el medi<span class=\"__1 _3\"></span>oambiente. El \u00e1rea <span class=\"__1 _20\"></span>de Construcci<span class=\"__1 _3\"></span>\u00f3n dis<span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>ne <span class=\"__1 _20\"></span>de una <span class=\"__1 _3\"></span>Pol\u00edtica <span class=\"__1 _3\"></span>Integr<span class=\"__1 _3\"></span>ada <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>an\u00e1lisis <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>cidencias <span class=\"__1 _20\"></span>ambientales, <span class=\"__1 _3\"></span>la implicaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>partes <span class=\"__1 _c\"></span>interesadas <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>el es<span class=\"__1 _3\"></span>tablecimien<span class=\"__1 _3\"></span>to <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>planificaci\u00f3n <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>reducir <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _c\"></span>impactos significativos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>ac<span class=\"__1 _3\"></span>tividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>bra<span class=\"__1 _20\"></span>s<span class=\"__1 _6\"></span>, <span class=\"__1 _13\"></span>ponien<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>\u00e9nfasis <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mitigaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>generaci\u00f3n <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> residuos, <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>consumo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>recursos, <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>generaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>ruido <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>vibraciones, <span class=\"__1 _c\"></span>impulsando <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>uso <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>materiales<span class=\"__1 _3\"></span> sostenibles <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>reutilizables <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>uso <span class=\"__1 _6\"></span>sostenible <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>agua. <span class=\"__1 _6\"></span>Dispone <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>certificaciones <span class=\"__1 _6\"></span>medio <span class=\"__1 _6\"></span>ambientales<span class=\"__1 _3\"></span> en<span class=\"ls0_1\"> varios de los pa\u00edses en los que opera, as\u00ed como de certificaci\u00f3n ambiental seg<span class=\"__1 _3\"></span>\u00fan la ISO 14001 en los </span>centros ubicados en E<span class=\"__1 _3\"></span>spa\u00f1a en algunas de sus p<span class=\"__1 _3\"></span>rincipales par<span class=\"__1 _3\"></span>ticipadas. La <span class=\"__1 _1a\"> </span>propia <span class=\"__1 _1a\"> </span>naturaleza<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>del <span class=\"__1 _2d\"> </span>\u00c1rea <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Servicios <span class=\"__1 _2d\"> </span>Medio<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mbientales <span class=\"__1 _1a\"> </span>ti<span class=\"__1 _3\"></span>ene <span class=\"__1 _1a\"> </span>como <span class=\"__1 _2d\"> </span>objetivo <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>protecci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>y conservaci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>medio <span class=\"__1 _1a\"> </span>ambiente <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>contribuir <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>econom\u00eda <span class=\"__1 _1a\"> </span>circular <span class=\"__1 _1a\"> </span>tratando <span class=\"__1 _1a\"> </span>los <span class=\"__1 _32\"> </span>residu<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>como recursos, <span class=\"__1 _7\"></span>mediante <span class=\"__1 _13\"></span>su <span class=\"__1 _7\"></span>reutilizaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>valorizaci\u00f3n <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span>erg\u00e9tica. <span class=\"__1 _13\"></span>Asimis<span class=\"__1 _3\"></span>mo <span class=\"__1 _13\"></span>utiliz<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>te<span class=\"__1 _6\"></span>cnol<span class=\"__1 _3\"></span>og\u00edas <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>equipos con <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>fin <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>opti<span class=\"__1 _3\"></span>mizar <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>consumo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>agu<span class=\"__1 _3\"></span>a, <span class=\"__1 _7\"></span>fomentando <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>uso <span class=\"__1 _7\"></span>racional <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>utilizaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>ag<span class=\"__1 _3\"></span>ua <span class=\"__1 _7\"></span>de fuentes <span class=\"__1 _2c\"> </span>alternativas, <span class=\"__1 _2c\"> </span>como <span class=\"__1 _2c\"> </span>puede <span class=\"__1 _2c\"> </span>ser <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>utilizaci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>agua <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>lluvia. <span class=\"__1 _2c\"> </span>En <span class=\"__1 _2c\"> </span>cuanto<span class=\"__1 _6\"></span>  a <span class=\"__1 _14\"> </span>las <span class=\"__1 _2c\"> </span>pol\u00edticas encaminadas  a <span class=\"__1 _2c\"> </span>o<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>timizar  el <span class=\"__1 _14\"> </span>consumo  energ\u00e9tico,  en <span class=\"__1 _2c\"> </span>Espa\u00f1a <span class=\"__1 _14\"> </span>dispone<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>un <span class=\"__1 _2c\"> </span>Sistema <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>Gesti\u00f3n<span class=\"__1 _3\"></span> Energ\u00e9tica certificad<span class=\"__1 _20\"></span>o conforme a la <span class=\"__1 _3\"></span>Normal ISO <span class=\"__1 _3\"></span>5000<span class=\"__1 _3\"></span>1 y de proyecto<span class=\"__1 _3\"></span>s para el <span class=\"__1 _3\"></span>uso del <span class=\"__1 _3\"></span>gas de ver<span class=\"__1 _3\"></span>tedero<span class=\"__1 _3\"></span> para generar elect<span class=\"__1 _3\"></span>ricidad y <span class=\"__1 _3\"></span>agua caliente<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span><span class=\"ls14\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">151<span class=\"ls0_1\"> </span></span>El  \u00c1rea <span class=\"__1 _2c\"> </span>de  Aguas  fue  en  2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>21  la  primera  empresa  del  sector  en <span class=\"__1 _2c\"> </span>certificar<span class=\"__1 _3\"></span>  la <span class=\"__1 _2c\"> </span>Estrategia  para  la Contribuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>Objetivos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Desarrollo <span class=\"__1 _6\"></span>Sostenible, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>AENOR. <span class=\"__1 _6\"></span>Asimismo, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>\u00c1rea <span class=\"__1 _6\"></span>tiene implementadas pol\u00edticas <span class=\"__1 _6\"></span>de gesti\u00f3n <span class=\"__1 _6\"></span>energ\u00e9ti<span class=\"__1 _3\"></span>ca <span class=\"__1 _6\"></span>con el <span class=\"__1 _6\"></span>objetivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>optimizar el <span class=\"__1 _6\"></span>consumo <span class=\"__1 _6\"></span>energ\u00e9ti<span class=\"__1 _3\"></span>co <span class=\"__1 _6\"></span>en<span class=\"__1 _20\"></span> sus <span class=\"__1 _6\"></span>instalaci<span class=\"__1 _3\"></span>ones, <span class=\"__1 _6\"></span>pol\u00edtica<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se ve <span class=\"__1 _6\"></span>reflejada en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>c\u00e1l<span class=\"__1 _3\"></span>culo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Huella de <span class=\"__1 _6\"></span>Carbono <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>compa\u00f1\u00eda <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> sus explotaciones de Espa\u00f1a. El \u00c1rea tiene tambi\u00e9n i<span class=\"__1 _3\"></span>mplementadas pol\u00edticas<span class=\"__1 _3\"></span> con el fin <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> disminuir las emisiones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>gases <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efecto <span class=\"__1 _13\"></span>invernadero, <span class=\"__1 _13\"></span>mediante<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>firma <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>PPA <span class=\"__1 _13\"></span>(Power <span class=\"__1 _13\"></span>Purchase<span class=\"__1 _3\"></span> Agreement) <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00edas <span class=\"__1 _6\"></span>renovables <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>proyectos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>instalaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>energ\u00edas <span class=\"__1 _6\"></span>renovables <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>algunas de sus instalaciones.<span class=\"__1 _3\"></span> El <span class=\"__1 _6\"></span>\u00c1rea <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Cemento, <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>sido <span class=\"__1 _6\"></span>objeto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>escisi\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>parcial <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo Inmocemento <span class=\"__1 _13\"></span>(nota <span class=\"__1 _13\"></span>2), <span class=\"__1 _2d\"> </span>toma <span class=\"__1 _13\"></span>medidas <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>concretan <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>cada <span class=\"__1 _2d\"></span>instalaci\u00f3n <span class=\"__1 _13\"></span>teniendo <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>cuenta <span class=\"__1 _2d\"></span>el<span class=\"__1 _3\"></span> contexto ac<span class=\"__1 _3\"></span>tual de <span class=\"__1 _20\"></span>cada una, sus <span class=\"__1 _3\"></span>recursos <span class=\"__1 _3\"></span>tecnol<span class=\"__1 _3\"></span>\u00f3gicos, h<span class=\"__1 _3\"></span>umanos <span class=\"__1 _3\"></span>y econ<span class=\"__1 _3\"></span>\u00f3micos, l<span class=\"__1 _3\"></span>a legislaci<span class=\"__1 _3\"></span>\u00f3n aplicable<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> expectativas de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pa<span class=\"__1 _20\"></span>rtes <span class=\"__1 _6\"></span>interesadas. Los objetivos de tales <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>edidas son<span class=\"__1 _6\"></span> promover la <span class=\"__1 _6\"></span>ec<span class=\"__1 _3\"></span>onom\u00eda<span class=\"__1 _3\"></span> circular y reducir las emisio<span class=\"__1 _3\"></span>nes de gases de efecto invernadero incre<span class=\"__1 _3\"></span>mentando la valorizaci\u00f3n material<span class=\"__1 _20\"></span> y  energ\u00e9tica  co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>  un <span class=\"__1 _2c\"> </span>mayor  usos <span class=\"__1 _2c\"> </span>de  materias  primas <span class=\"__1 _2c\"> </span>descarbonizadas,<span class=\"__1 _20\"></span> <span class=\"__1 _14\"> </span>combustibl<span class=\"__1 _3\"></span>es <span class=\"__1 _2c\"> </span>de  residuos valorizables <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>biomasa, <span class=\"__1 _6\"></span>increm<span class=\"__1 _3\"></span>entar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>eficiencia <span class=\"__1 _6\"></span>energ\u00e9tica a <span class=\"__1 _7\"></span>trav\u00e9s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>optimizaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>mix <span class=\"__1 _6\"></span>de combustibles <span class=\"__1 _13\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>utilizaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>sis<span class=\"__1 _3\"></span>temas <span class=\"__1 _13\"></span>exper<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>fabricaci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>transici\u00f3n <span class=\"__1 _13\"></span>hacia <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> iluminaci\u00f3n <span class=\"__1 _6\"></span>LED <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>incrementar <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mix <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>energ\u00edas <span class=\"__1 _6\"></span>renovables <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>trav\u00e9s <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>proyectos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>instalaci\u00f3n <span class=\"__1 _6\"></span>de energ\u00eda solar y/<span class=\"__1 _3\"></span>o e\u00f3lica e increm<span class=\"__1 _3\"></span>entando el consu<span class=\"__1 _3\"></span>mo de bio<span class=\"__1 _3\"></span>masa en la fabricaci\u00f3n<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>clin<span class=\"__1 _3\"></span>ker. De acuerdo con los requerimientos<span class=\"__1 _3\"></span> de reporte del Reglamento (UE) 2020/8<span class=\"__1 _3\"></span>52 de Taxonom\u00eda, el Grupo ha <span class=\"__1 _20\"></span>analizado <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>propo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _c\"></span>de sus <span class=\"__1 _c\"></span>actividades <span class=\"__1 _20\"></span>econ\u00f3micas <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>resultan <span class=\"__1 _20\"></span>elegibles, <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>en su <span class=\"__1 _c\"></span>caso, <span class=\"__1 _20\"></span>alineadas y no <span class=\"__1 _20\"></span>alineadas, y <span class=\"__1 _20\"></span>no elegi<span class=\"__1 _3\"></span>bles por <span class=\"__1 _20\"></span>la Tax<span class=\"__1 _3\"></span>onom\u00eda A<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bie<span class=\"__1 _20\"></span>n<span class=\"__1 _6\"></span>tal, <span class=\"__1 _20\"></span>en t\u00e9rmin<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>volumen <span class=\"__1 _3\"></span>de nego<span class=\"__1 _3\"></span>cios, <span class=\"__1 _3\"></span>CapEx<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>OpEx <span class=\"__1 _6\"></span>relati<span class=\"__1 _3\"></span>vos <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>a\u00f1o<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2024. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>Estado <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Informaci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>No <span class=\"__1 _6\"></span>Financiera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>forma<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Inf<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rme <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e Gesti\u00f3n, <span class=\"__1 _7\"></span>explica <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>mayor <span class=\"__1 _6\"></span>detalle <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>metodolog\u00eda <span class=\"__1 _7\"></span>seguida <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>citado Reglamento, especificando<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>concre<span class=\"__1 _3\"></span>to como el <span class=\"__1 _6\"></span>Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> ha analizado los riesgos clim\u00e1ticos que afectan a todas sus actividades.<span class=\"__1 _3\"></span> Derivado d<span class=\"__1 _3\"></span>e l<span class=\"__1 _3\"></span>o ante<span class=\"__1 _3\"></span>rior, <span class=\"__1 _20\"></span>el Grupo <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>elaborado <span class=\"__1 _20\"></span>sus estados <span class=\"__1 _20\"></span>financieros bajo <span class=\"__1 _20\"></span>el pri<span class=\"__1 _3\"></span>ncipio <span class=\"__1 _3\"></span>de e<span class=\"__1 _3\"></span>mpresa <span class=\"__1 _20\"></span>en<span class=\"__1 _6\"></span> funcionamiento, ya<span class=\"__1 _3\"></span> que no existen<span class=\"__1 _3\"></span> dudas sobre la c<span class=\"__1 _3\"></span>ontinuidad<span class=\"__1 _3\"></span> del Grupo.<span class=\"__1 _5f\"> </span>31.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INFORMACI\u00d3N SOBRE OPE<span class=\"__1 _3\"></span>RACIONES CO<span class=\"__1 _3\"></span>N PARTES VINCUL<span class=\"__1 _3\"></span>ADAS a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Op<span class=\"__1 _6\"></span>era<span class=\"__1 _3\"></span>ciones con administra<span class=\"__1 _3\"></span>dores de la Sociedad Dominante<span class=\"__1 _3\"></span> y altos directiv<span class=\"__1 _3\"></span>os del Grupo<span class=\"fc4\"> </span> </span></span>Los <span class=\"__1 _6\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>ortes <span class=\"__1 _6\"></span>devengados <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>retribuci\u00f3n <span class=\"__1 _6\"></span>fija <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>variable <span class=\"__1 _7\"></span>percibida <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>Consejeros <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de Construcciones y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>ejer<span class=\"__1 _3\"></span>cicios <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>2023, a <span class=\"__1 _6\"></span>satisfacer <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>misma <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>cualq<span class=\"__1 _3\"></span>uiera de las sociedades del <span class=\"__1 _3\"></span>Grupo, de gesti<span class=\"__1 _3\"></span>\u00f3n conjunta o asociadas han<span class=\"__1 _3\"></span> sido los siguie<span class=\"__1 _20\"></span>ntes:<span class=\"__1 _6\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Retribuci\u00f3n fija 1.162  966 <span class=\"ls0_1\"> </span>Otras retribuciones 1.711  1.879  2.873 <span class=\"ls0_1\"> </span>2.845 <span class=\"ls0_1\"> </span>Los <span class=\"__1 _6\"></span>miembros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>alta <span class=\"__1 _6\"></span>direcci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>continuaci\u00f3n, <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>son miembros <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Consej<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de Administraci\u00f3n, han<span class=\"__1 _3\"></span> percibido en conjun<span class=\"__1 _3\"></span>to durante el ejercici<span class=\"__1 _3\"></span>o una remuneraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n total d<span class=\"ls56\">e </span>2.307 <span class=\"__1 _3\"></span>miles de euros (2.180 mile<span class=\"__1 _3\"></span>s de euros en <span class=\"__1 _3\"></span>el ejercicio <span class=\"__1 _3\"></span>20<span class=\"ls9\">23<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span></span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">152<span class=\"ls0_1\"> </span></span>2024 Marcos Bada Guti\u00e9rrez<span class=\"__1 _6\"></span> Director General de Auditor\u00eda <span class=\"__1 _6\"></span>Interna Felipe B. Garc\u00eda P\u00e9rez<span class=\"__1 _6\"></span> Secretario General<span class=\"__1 _6\"></span> Miguel A. Mart\u00ednez Parra<span class=\"__1 _6\"></span> Director General de Adminis<span class=\"__1 _6\"></span>traci\u00f3n y Finanzas<span class=\"__1 _6\"></span> Santiago Lafuente P\u00e9r<span class=\"__1 _6\"></span>ez-Lucas CEO Aqualia I\u00f1igo S\u00e1nz P\u00e9rez<span class=\"__1 _6\"></span> CEO FCC Servicios Medio <span class=\"__1 _6\"></span>Ambiente 2023 Marcos Bada Guti\u00e9rrez<span class=\"__1 _6\"></span> Director General de Auditor\u00eda <span class=\"__1 _6\"></span>Interna Felipe B. Garc\u00eda P\u00e9rez<span class=\"__1 _6\"></span> Secretario General<span class=\"__1 _6\"></span> Miguel A. Mart\u00ednez Parra<span class=\"__1 _6\"></span> Director General de Adminis<span class=\"__1 _6\"></span>traci\u00f3n y Finanzas<span class=\"__1 _6\"></span> F\u00e9lix Parra Mediavilla<span class=\"__1 _6\"></span> Director General de <span class=\"__1 _6\"></span>FCC Aqualia Jaime Rocha Font<span class=\"__1 _6\"></span> CEO de Cementos Portla<span class=\"__1 _6\"></span>nd Valderrivas En la nota <span class=\"__1 _3\"></span>25 <span class=\"ffc\">\u201cPlanes de<span class=\"__1 _3\"></span> pensiones<span class=\"__1 _3\"></span> y obligaciones<span class=\"__1 _3\"></span> similares\u201d<span class=\"__1 _3\"></span> se expon<span class=\"__1 _3\"></span>e lo relati<span class=\"__1 _3\"></span>vo al segur<span class=\"__1 _3\"></span>o contratado<span class=\"__1 _20\"></span> </span>a favor de algunos de<span class=\"__1 _3\"></span> los consejeros<span class=\"__1 _3\"></span> ejecutivos y dire<span class=\"__1 _3\"></span>ctivos. Respecto <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>miembr<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _13\"></span>Consejo <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>asumen <span class=\"__1 _7\"></span>cargos <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Fomento <span class=\"__1 _7\"></span>de Construcciones y <span class=\"__1 _3\"></span>Contratas, S.A. p<span class=\"__1 _3\"></span>articipa directa <span class=\"__1 _3\"></span>o indirectament<span class=\"__1 _3\"></span>e, el detalle es<span class=\"__1 _3\"></span> el siguiente: Nombre <span class=\"__1 _2d\"> </span>o <span class=\"__1 _2d\"> </span>denominaci\u00f3n <span class=\"__1 _13\"> </span>s<span class=\"__1 _6\"></span>ocial <span class=\"__1 _13\"> </span>del consejero Denominaci\u00f3n social de la entidad del grupo Cargo JUAN RODR\u00cdGUEZ TORRES FCC AQUALIA, S.A. CONSEJERO ALEJANDRO ABOUMRAD GONZ\u00c1LEZ FCC AQUALIA, S.A. PRESIDENTE FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. PRESIDENTE PABLO COLIO ABRIL FCC CONSTRUCCI\u00d3N, S.A. PRESIDENTE FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. CONSEJERO FCC AQUALIA, S.A. CONSEJERO GERARDO KURI KAUFMANN FCC AQUALIA, S.A. CONSEJERO FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. CONSEJERO En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>cio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>realizado <span class=\"__1 _7\"></span>operaciones <span class=\"__1 _6\"></span>relev<span class=\"__1 _6\"></span>an<span class=\"__1 _3\"></span>tes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>supongan <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>transferencia <span class=\"__1 _7\"></span>de recursos u oblig<span class=\"__1 _3\"></span>aciones entre las s<span class=\"__1 _3\"></span>ociedades del Grup<span class=\"__1 _3\"></span>o y directivos <span class=\"__1 _3\"></span>o administradores<span class=\"__1 _3\"></span> de las mismas. b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Situaciones de conflicto de inter\u00e9s </span></span>No s<span class=\"__1 _3\"></span>e h<span class=\"__1 _3\"></span>an p<span class=\"__1 _3\"></span>uesto <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>manifiesto <span class=\"__1 _20\"></span>situaciones d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>conflicto, <span class=\"__1 _20\"></span>directo <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>indirecto, <span class=\"__1 _20\"></span>con e<span class=\"__1 _3\"></span>l in<span class=\"__1 _3\"></span>ter\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Fomento de <span class=\"__1 _13\"></span>Construc<span class=\"__1 _3\"></span>ciones <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _13\"></span>S.A., <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>arreglo <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>normativa <span class=\"__1 _7\"></span>aplicable <span class=\"__1 _13\"></span>(art\u00edc<span class=\"__1 _3\"></span>ulo <span class=\"__1 _13\"></span>229 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Ley <span class=\"__1 _7\"></span>de Sociedades <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Capital), <span class=\"__1 _13\"></span>sin<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>perjuici<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>operaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>F<span class=\"__1 _3\"></span>omento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Construcciones<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>C<span class=\"__1 _3\"></span>ontratas, S.A. con <span class=\"__1 _6\"></span>sus partes vinculadas reflejadas en <span class=\"__1 _6\"></span>esta<span class=\"__1 _3\"></span> memoria o, <span class=\"__1 _6\"></span>en su caso, <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>acuerdos<span class=\"__1 _3\"></span> relacionados con <span class=\"__1 _6\"></span>cuestion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>retributiva<span class=\"__1 _3\"></span>s o<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>nombra<span class=\"__1 _3\"></span>miento <span class=\"__1 _6\"></span>de cargos. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>ste <span class=\"__1 _6\"></span>sentid<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han producido conflictos <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>inter\u00e9s <span class=\"__1 _38\"> </span>puntuales <span class=\"__1 _38\"> </span>con <span class=\"__1 _38\"> </span>determinad<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>Consejeros, <span class=\"__1 _38\"> </span>\u00e9stos <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>han <span class=\"__1 _38\"> </span>resuelto <span class=\"__1 _38\"> </span>seg\u00fan <span class=\"__1 _38\"> </span>el procedimiento <span class=\"__1 _6\"></span>establ<span class=\"__1 _3\"></span>ecido <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Reglament<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Consejo, <span class=\"__1 _6\"></span>habi\u00e9ndose <span class=\"__1 _6\"></span>absteni<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>discusiones <span class=\"__1 _6\"></span>y votaciones correspond<span class=\"__1 _3\"></span>ientes.<span class=\"__1 _5f\"> </span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">153<span class=\"ls0_1\"> </span></span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">Operaciones entre socieda<span class=\"__1 _3\"></span>des o entidades del Gru<span class=\"__1 _3\"></span>po </span></span>Existen <span class=\"__1 _7\"></span>numerosas <span class=\"__1 _7\"></span>operaciones <span class=\"__1 _7\"></span>entre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>que<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>pertenecen<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>al <span class=\"__1 _7\"></span>tr\u00e1fico <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>y que, en todo cas<span class=\"__1 _3\"></span>o, se eliminan<span class=\"__1 _3\"></span> en el proceso de elab<span class=\"__1 _20\"></span>oraci\u00f3n de los estados finan<span class=\"__1 _3\"></span>cieros consolidad<span class=\"__1 _3\"></span>os. La <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>negocios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>resultad<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _6\"></span>adjunta, <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>339.283 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros (309.413 miles<span class=\"__1 _3\"></span> de euros en<span class=\"__1 _3\"></span> el ejercicio<span class=\"__1 _3\"></span> 2023) por la f<span class=\"__1 _3\"></span>acturaci\u00f3n d<span class=\"__1 _3\"></span>e las empre<span class=\"__1 _3\"></span>sas del Grupo a<span class=\"__1 _3\"></span> empresas asociadas, negocios<span class=\"__1 _3\"></span> conjuntos y otras entid<span class=\"__1 _3\"></span>ades vincul<span class=\"__1 _3\"></span>adas. Asimismo, tambi\u00e9n se <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _6\"></span>en los estados <span class=\"__1 _6\"></span>fin<span class=\"__1 _3\"></span>ancieros consolidados del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o compras <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as a em<span class=\"__1 _6\"></span>pre<span class=\"__1 _3\"></span>sas asociadas, <span class=\"__1 _6\"></span>negoci<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>conjunt<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>y otras <span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>idades vinculadas <span class=\"__1 _6\"></span>que ascienden a <span class=\"__1 _6\"></span>26.176 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es de euros (15.19<span class=\"__1 _3\"></span>0 miles de euros <span class=\"__1 _3\"></span>en el ejercicio 2<span class=\"__1 _3\"></span>023<span class=\"ls17\">).</span> d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Op<span class=\"__1 _6\"></span>era<span class=\"__1 _3\"></span>ciones con otras pa<span class=\"__1 _3\"></span>rtes vinculadas </span></span>Durante <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _20\"></span>se han <span class=\"__1 _20\"></span>aprobado di<span class=\"__1 _3\"></span>versas <span class=\"__1 _3\"></span>operaciones <span class=\"__1 _20\"></span>con soci<span class=\"__1 _3\"></span>edades p<span class=\"__1 _3\"></span>artici<span class=\"__1 _3\"></span>padas <span class=\"__1 _3\"></span>por ac<span class=\"__1 _3\"></span>cionistas de Fomento de C<span class=\"__1 _3\"></span>onstrucciones y C<span class=\"__1 _3\"></span>ontratas, S.A., sien<span class=\"__1 _3\"></span>do las m\u00e1s signifi<span class=\"__1 _3\"></span>cativas las siguien<span class=\"__1 _3\"></span>tes: -<span class=\"ffb\"> <span class=\"__1 _40\"> </span></span>Realizaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nstrucci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _c\"></span>de p<span class=\"__1 _3\"></span>restaci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>servicios <span class=\"__1 _c\"></span>y otr<span class=\"__1 _3\"></span>as <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _20\"></span>financieras<span class=\"__1 _3\"></span> entre <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>grupo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>participada<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>partes <span class=\"__1 _6\"></span>vinculadas <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>accionista <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> control, seg\u00fan el sigu<span class=\"__1 _3\"></span>iente detalle: <span class=\"__1 _3\"></span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">154<span class=\"ls0_1\"> </span></span>Receptor Prestador 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. 1.036  1.047  FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. 186 <span class=\"ls0_1\"> </span>180 <span class=\"ls0_1\"> </span>Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. 466 <span class=\"ls0_1\"> </span>494 <span class=\"ls0_1\"> </span>Fedemes, S.L. 13 <span class=\"ls0_1\"> </span>28 <span class=\"ls0_1\"> </span>Fomento de Cons<span class=\"__1 _3\"></span>truccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 1 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>Realia B<span class=\"__1 _3\"></span>usiness, S.A. FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 8.481  6.772  Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 2.677  3.931  Fedemes, S.L. 69 <span class=\"ls0_1\"> </span>142 <span class=\"ls0_1\"> </span>FCyC, S.A. -<span class=\"ls6\">   </span> 348 <span class=\"ls0_1\"> </span>Residenc<span class=\"__1 _3\"></span>ial Turo del M<span class=\"__1 _3\"></span>ar,C.B. -<span class=\"ls6\">   </span> 6 <span class=\"ls0_1\"> </span>Jezzine Uno, S.L.U.<span class=\"__1 _3\"></span> -<span class=\"ls6\">   </span> 15 <span class=\"ls0_1\"> </span>FCyC, S.A. FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 38.436  41.050  FCC Ambito, S.A.<span class=\"__1 _3\"></span> Asesor\u00eda Fi<span class=\"__1 _3\"></span>nanciera y de G<span class=\"__1 _3\"></span>esti\u00f3n, S.A. 12 <span class=\"ls0_1\"> </span>9 <span class=\"ls0_1\"> </span>Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 8.864  3.899  Fedemes, S.L. 83 <span class=\"ls0_1\"> </span>140 <span class=\"ls0_1\"> </span>Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 3.780  Inmocemento, S.<span class=\"__1 _3\"></span>A. Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 262 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Hermanos Revi<span class=\"__1 _3\"></span>lla, S.A. Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. -<span class=\"ls6\">   </span> 127 <span class=\"ls0_1\"> </span>Fedemes, S.L. -<span class=\"ls6\">   </span> 26 <span class=\"ls0_1\"> </span>Jezzine Uno S.L.U. Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 104 <span class=\"ls0_1\"> </span>Fedemes, S.L. 4 <span class=\"ls0_1\"> </span>8 <span class=\"ls0_1\"> </span>AS Cancelas Siglo XX<span class=\"__1 _3\"></span>I, S.L Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 2.094  FCC Real Estate<span class=\"__1 _3\"></span> UK Grupo FCC Enviro<span class=\"__1 _3\"></span>nment (UK) 324 <span class=\"ls0_1\"> </span>7 <span class=\"ls0_1\"> </span>Planigesa, S.A.<span class=\"__1 _3\"></span> Fedemes, S.L. 15 <span class=\"ls0_1\"> </span>5 <span class=\"ls0_1\"> </span>Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 1 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. 146 <span class=\"ls0_1\"> </span>25 <span class=\"ls0_1\"> </span>Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. -<span class=\"ls6\">   </span> 568 <span class=\"ls0_1\"> </span>FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal 458 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 57 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. 506 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Fedemes, S.L. 147 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 1.296  -<span class=\"ls6\">   </span> Cementos Alfa, S.A.<span class=\"__1 _3\"></span> FCC Ambito, S.A.<span class=\"__1 _3\"></span> 5 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Integracione<span class=\"__1 _3\"></span>s Ambientale<span class=\"__1 _3\"></span>s de Cantabria, S.A. 2 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Pedrera de<span class=\"__1 _3\"></span> l'Ordal, S.L. FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. 13 <span class=\"ls0_1\"> </span>15 <span class=\"ls0_1\"> </span>Realia B<span class=\"__1 _3\"></span>usiness, S.A. 56 <span class=\"ls0_1\"> </span>59 <span class=\"ls0_1\"> </span>FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. FCyC, S.A. 5 <span class=\"ls0_1\"> </span>4 <span class=\"ls0_1\"> </span>Realia B<span class=\"__1 _3\"></span>usiness, S.A. 60 <span class=\"ls0_1\"> </span>Canteras de<span class=\"__1 _3\"></span> Alaiz, S.A. 74 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Alfa, S.A.<span class=\"__1 _3\"></span> 8 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 5.656  -<span class=\"ls6\">   </span> FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. Canteras de<span class=\"__1 _3\"></span> Alaiz, S.A. 74 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 113 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Fedemes, S.L. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. 66 <span class=\"ls0_1\"> </span>22 <span class=\"ls0_1\"> </span>Planigesa, S.A.<span class=\"__1 _3\"></span> 58 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Valaise, S.L.U. FCC Industrial e<span class=\"__1 _3\"></span> Infraestr<span class=\"__1 _3\"></span>ucturas Energ\u00e9ticas<span class=\"__1 _3\"></span>, S.A. Unipersona<span class=\"__1 _3\"></span>l -<span class=\"ls6\">   </span> 50 <span class=\"ls0_1\"> </span>FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> Cementos Alfa, S.A.<span class=\"__1 _3\"></span> 2 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 24 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> \u00c1ridos de M<span class=\"__1 _3\"></span>elo, S.L. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 4.674  -<span class=\"ls6\">   </span> Contratas y<span class=\"__1 _3\"></span> Ventas, S.A. Cementos Port<span class=\"__1 _3\"></span>land Valderr<span class=\"__1 _3\"></span>ivas, S.A. 2 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 20 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Mantenimie<span class=\"__1 _3\"></span>nto de Infraestr<span class=\"__1 _3\"></span>ucturas, S.A. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 20 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Prefabric<span class=\"__1 _3\"></span>ados Delta, S.A. Uniper<span class=\"__1 _3\"></span>sonal Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 2.355  -<span class=\"ls6\">   </span> Tratamientos <span class=\"__1 _3\"></span>y Recuperaci<span class=\"__1 _3\"></span>ones Industriale<span class=\"__1 _3\"></span>s, S.A. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 44 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Aqualia, S.A<span class=\"__1 _3\"></span>. Hormigones Del<span class=\"__1 _3\"></span>f\u00edn, S.A. 1 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Hormigones Rei<span class=\"__1 _3\"></span>nares, S.A. 1 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Giant Cement<span class=\"__1 _3\"></span> Holding Inc. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. -<span class=\"ls6\">   </span> 272 <span class=\"ls0_1\"> </span>Giant Cement<span class=\"__1 _3\"></span> Company Uniland Tradi<span class=\"__1 _3\"></span>ng B.V. -<span class=\"ls6\">   </span> 5.771  Coastal Cement<span class=\"__1 _3\"></span> Corporati<span class=\"__1 _3\"></span>on Uniland Tradi<span class=\"__1 _3\"></span>ng B.V. -<span class=\"ls6\">   </span> 13.550  76.813<span class=\"ls0_1\"> </span>84.610<span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">155<span class=\"ls0_1\"> </span></span>Adicionalmente se <span class=\"__1 _3\"></span>mantienen los sigu<span class=\"__1 _3\"></span>ientes saldos de <span class=\"__1 _3\"></span>Balance:<span class=\"ff5 fs5\"> </span>Deudor Acreedor 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. -<span class=\"ls6\">   </span> 132 <span class=\"ls0_1\"> </span>Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 28 <span class=\"ls0_1\"> </span>27 <span class=\"ls0_1\"> </span>FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9ticas S.A.U.<span class=\"__1 _3\"></span> 414 <span class=\"ls0_1\"> </span>412 <span class=\"ls0_1\"> </span>FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. 85 <span class=\"ls0_1\"> </span>82 <span class=\"ls0_1\"> </span>Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. 267 <span class=\"ls0_1\"> </span>231 <span class=\"ls0_1\"> </span>Fedemes, S.L. 50 <span class=\"ls0_1\"> </span>51 <span class=\"ls0_1\"> </span>Realia B<span class=\"__1 _3\"></span>usiness, S.A. Fedemes, S.L. 14 <span class=\"ls0_1\"> </span>Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 46 <span class=\"ls0_1\"> </span>99.936  FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 4.445  1.891  FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. 18 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>FCyC, S.A. -<span class=\"ls6\">   </span> 87 <span class=\"ls0_1\"> </span>FCyC, S.A. Asesoria f<span class=\"__1 _3\"></span>inanciera y de gest<span class=\"__1 _3\"></span>i\u00f3n, S.A. 47 <span class=\"ls0_1\"> </span>170 <span class=\"ls0_1\"> </span>Fomento de Cons<span class=\"__1 _3\"></span>truccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 33 <span class=\"ls0_1\"> </span>227.485  FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 8.090  10.109  FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. -<span class=\"ls6\">   </span> Costa Verde<span class=\"__1 _3\"></span> Habitat, S.L. -<span class=\"ls6\">   </span> 1.993  Jezzine Uno, S.L.U.<span class=\"__1 _3\"></span> -<span class=\"ls6\">   </span> 37.043  Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 1.440  Fedemes, S.L. 3 <span class=\"ls0_1\"> </span>14 <span class=\"ls0_1\"> </span>Inmocemento, S.<span class=\"__1 _3\"></span>A. Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 217 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Real Estate<span class=\"__1 _3\"></span> (UK) Limited FCC Environment<span class=\"__1 _3\"></span> (UK) Limite<span class=\"__1 _3\"></span>d 4.528  4.005  FCyC, S.A. -<span class=\"ls6\">   </span> 207 <span class=\"ls0_1\"> </span>Vela Bor<span class=\"__1 _3\"></span>ovica Koncern <span class=\"__1 _3\"></span>d.o.o. FCyC, S.A. -<span class=\"ls6\">   </span> 189 <span class=\"ls0_1\"> </span>Costa Verde<span class=\"__1 _3\"></span> Habitat, S.L. FCyC, S.A. -<span class=\"ls6\">   </span> 5 <span class=\"ls0_1\"> </span>Planigesa, S.A.<span class=\"__1 _3\"></span> Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. 30 <span class=\"ls0_1\"> </span>15 <span class=\"ls0_1\"> </span>Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. -<span class=\"ls6\">   </span> 1 <span class=\"ls0_1\"> </span>Fedemes, S.L. -<span class=\"ls6\">   </span> 3 <span class=\"ls0_1\"> </span>Valaise, S.L. Unipe<span class=\"__1 _3\"></span>rsonal FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. -<span class=\"ls6\">   </span> 4 <span class=\"ls0_1\"> </span>Participac<span class=\"__1 _3\"></span>iones Teide, S.A. Las Palmeras de G<span class=\"__1 _3\"></span>arrucha, S.L. 30 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. 2.179  2.290  Realia B<span class=\"__1 _3\"></span>usiness, S.A. 72 <span class=\"ls0_1\"> </span>67 <span class=\"ls0_1\"> </span>FCyC, S.A. 3.607  4.549  Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 4.160  -<span class=\"ls6\">   </span> Residenc<span class=\"__1 _3\"></span>ial Turo del M<span class=\"__1 _3\"></span>ar,C.B. Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 2 <span class=\"ls0_1\"> </span>Hermanos Revi<span class=\"__1 _3\"></span>lla, S.A. Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. -<span class=\"ls6\">   </span> 30 <span class=\"ls0_1\"> </span>Fedemes, S.L. -<span class=\"ls6\">   </span> Jezzine Uno, S.L.U.<span class=\"__1 _3\"></span> FCyC, S.A. -<span class=\"ls6\">   </span> 3.805  Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 32 <span class=\"ls0_1\"> </span>Fedemes, S.L. -<span class=\"ls6\">   </span> 1 <span class=\"ls0_1\"> </span>AS Cancelas Siglo XX<span class=\"__1 _3\"></span>I, S.L. Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 8.370  FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. 17 <span class=\"ls0_1\"> </span>25 <span class=\"ls0_1\"> </span>Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 12 <span class=\"ls0_1\"> </span>Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 3 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. FCyC, S.A. 6 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Realia B<span class=\"__1 _3\"></span>usiness, S.A. 480 <span class=\"ls0_1\"> </span>330 <span class=\"ls0_1\"> </span>Canteras de<span class=\"__1 _3\"></span> Alaiz, S.A. 14 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 883 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. Canteras de<span class=\"__1 _3\"></span> Alaiz, S.A. 14 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Port<span class=\"__1 _3\"></span>land Valderr<span class=\"__1 _3\"></span>ivas, S.A. 6 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> \u00c1ridos de M<span class=\"__1 _3\"></span>elo, S.L. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 420 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 3 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Prefabric<span class=\"__1 _3\"></span>ados Delta, S.A. Uniper<span class=\"__1 _3\"></span>sonal Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 118 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Tratamientos <span class=\"__1 _3\"></span>y Recuperaci<span class=\"__1 _3\"></span>ones Industriale<span class=\"__1 _3\"></span>s, S.A. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 8 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Aqualia Inte<span class=\"__1 _3\"></span>ch, S.A. Hormigones y Mo<span class=\"__1 _3\"></span>rteros <span class=\"__1 _3\"></span>Preparados, S.A.U 1 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Environment<span class=\"__1 _3\"></span> (UK) Limite<span class=\"__1 _3\"></span>d FCC Real Estate<span class=\"__1 _3\"></span> (UK) Limited 103 <span class=\"ls0_1\"> </span>98 <span class=\"ls0_1\"> </span>Fedemes, S.L. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. 1.443  1.362  Realia B<span class=\"__1 _3\"></span>usiness, S.A. Residenc<span class=\"__1 _3\"></span>ial Turo del M<span class=\"__1 _3\"></span>ar,C.B. -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> Giant Cement<span class=\"__1 _3\"></span> Holding Inc. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. -<span class=\"ls6\">   </span> 4.692  Uniland Acqu<span class=\"__1 _3\"></span>isition Corpo<span class=\"__1 _3\"></span>ration Uniland Int<span class=\"__1 _3\"></span>ernational B<span class=\"__1 _3\"></span>.V. -<span class=\"ls6\">   </span> 10 <span class=\"ls0_1\"> </span>Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal 118 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 58 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. 135 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 353 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Alfa, S.A.<span class=\"__1 _3\"></span> FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal 2 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Integracione<span class=\"__1 _3\"></span>s Ambientale<span class=\"__1 _3\"></span>s de Cantabria, S.A. 1 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Giant Cement<span class=\"__1 _3\"></span> Company Uniland Tradi<span class=\"__1 _3\"></span>ng B.V. -<span class=\"ls6\">   </span> 1.628  Coastal Cement<span class=\"__1 _3\"></span> Corporati<span class=\"__1 _3\"></span>on Uniland Tradi<span class=\"__1 _3\"></span>ng B.V. -<span class=\"ls6\">   </span> 3.341  32.535<span class=\"ls0_1\"> </span>416.192<span class=\"__1 _5f\"> </span><span class=\"ls0_1\"> </span> <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">156<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>dos <span class=\"__1 _20\"></span>cuadros <span class=\"__1 _20\"></span>anterior<span class=\"ls1b\">es</span> <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>2024 <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>considerado <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>situaci\u00f3n <span class=\"__1 _c\"></span>existente <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span> de <span class=\"__1 _18\"> </span>2024 <span class=\"__1 _18\"> </span>tras <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>perfeccionamiento <span class=\"__1 _38\"> </span>de <span class=\"__1 _33\"> </span>la <span class=\"__1 _18\"> </span>escisi\u00f3n <span class=\"__1 _18\"> </span>parcial <span class=\"__1 _18\"> </span>financiera <span class=\"__1 _18\"> </span>que <span class=\"__1 _18\"> </span>ha <span class=\"__1 _18\"> </span>dado <span class=\"__1 _18\"> </span>origen <span class=\"__1 _18\"> </span>al <span class=\"__1 _18\"> </span>Grupo Inmocemento, <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>forma <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>detallan <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _20\"></span>entre <span class=\"__1 _20\"></span>empresas <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>FCC <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>empresas <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Grupo Inmocemento. <span class=\"__1 _3\"></span>En el ejerci<span class=\"__1 _3\"></span>cio 20<span class=\"__1 _3\"></span>23 se inf<span class=\"__1 _3\"></span>orma de<span class=\"__1 _3\"></span> las operacione<span class=\"__1 _3\"></span>s con sociedades<span class=\"__1 _20\"></span> que se consideraban<span class=\"__1 _3\"></span> como<span class=\"__1 _3\"></span> partes vinculadas <span class=\"__1 _3\"></span>a 3<span class=\"__1 _3\"></span>1 de d<span class=\"__1 _20\"></span>iciem<span class=\"__1 _6\"></span>br<span class=\"__1 _20\"></span>e de 2023, es <span class=\"__1 _3\"></span>decir <span class=\"__1 _3\"></span>aquellas opera<span class=\"__1 _3\"></span>ciones entre<span class=\"__1 _3\"></span> empresas <span class=\"__1 _3\"></span>que pert<span class=\"__1 _3\"></span>enec\u00edan<span class=\"__1 _3\"></span> al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>dicha <span class=\"__1 _7\"></span>fecha <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>empresas <span class=\"__1 _6\"></span>participadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>accionista <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>control <span class=\"__1 _6\"></span>o <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>vinculadas <span class=\"__1 _6\"></span>a \u00e9ste. Asimismo <span class=\"__1 _6\"></span>la sociedad <span class=\"__1 _6\"></span>FCC Co<span class=\"__1 _6\"></span>nstrucci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n, S.A. <span class=\"__1 _6\"></span>tiene <span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>gistrado <span class=\"__1 _6\"></span>en e<span class=\"__1 _6\"></span>l ep\u00edgrafe <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>pasivo <span class=\"ffc\">\u201cFianzas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>dep\u00f3sit<span class=\"__1 _3\"></span>os </span>recibidos\u201d <span class=\"__1 _20\"></span><span class=\"ff1_1 ls1a\">un <span class=\"__1 _20\"></span><span class=\"ls0_1\">anticipo <span class=\"__1 _3\"></span>recibid<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>venta <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>participaci\u00f3n <span class=\"__1 _c\"></span>en la <span class=\"__1 _c\"></span>sociedad <span class=\"__1 _20\"></span>Concesionaria <span class=\"__1 _20\"></span>T\u00fanel </span></span>de Coatzacoalcos, S.A. por importe de 48.396 miles de euros en ambos ejercicios<span class=\"__1 _3\"></span>, de <span class=\"__1 _6\"></span><span class=\"ls28\">la</span> sociedad Promotora<span class=\"__1 _3\"></span> del Desarrollo de<span class=\"__1 _20\"></span> Am\u00e9rica Latina, S.A. de<span class=\"__1 _3\"></span> C.V. \u201cProm<span class=\"__1 _3\"></span>otora Ideal\u201d, <span class=\"ff1_1\">entidad<span class=\"__1 _3\"></span> vinculada al ac<span class=\"__1 _3\"></span>cionista may<span class=\"__1 _3\"></span>oritario<span class=\"__1 _3\"></span> </span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>Sociedad <span class=\"__1 _2d\"> </span>Dominante. <span class=\"__1 _13\"></span>La <span class=\"__1 _1a\"> </span>venta <span class=\"__1 _2d\"></span>est\u00e1 <span class=\"__1 _2d\"></span>sujeta <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>condiciones <span class=\"__1 _13\"></span>suspensivas, <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>satisfechas <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>fecha <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e formulaci\u00f3n de las pr<span class=\"__1 _20\"></span>ese<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>es cuentas anuales<span class=\"__1 _3\"></span> consolidad<span class=\"__1 _3\"></span>as (nota 20.d). Adicionalmente <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024 <span class=\"__1 _32\"> </span>se <span class=\"__1 _32\"> </span>han <span class=\"__1 _1a\"> </span>llevado <span class=\"__1 _32\"> </span>a <span class=\"__1 _1a\"> </span>cabo  las <span class=\"__1 _1a\"> </span>siguientes <span class=\"__1 _1a\"> </span>o<span class=\"__1 _6\"></span>pera<span class=\"__1 _3\"></span>ciones <span class=\"__1 _1a\"> </span>con  parte<span class=\"__1 _20\"></span>s vinculadas:  -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Contrato <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>prestaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>servicios <span class=\"__1 _1a\"> </span>entre <span class=\"__1 _2d\"></span>Fomento <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>Construcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>Contratas, <span class=\"__1 _2d\"></span>S.A. <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>la sociedad Vilafulder<span class=\"__1 _3\"></span> Corporate Group, S.L.U.<span class=\"__1 _3\"></span> por un im<span class=\"__1 _3\"></span>porte total anual de<span class=\"__1 _3\"></span> 368 miles de euros. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Contrato <span class=\"__1 _6\"></span>de prestaci\u00f3n <span class=\"__1 _6\"></span>de servicios <span class=\"__1 _6\"></span>entre Realia <span class=\"__1 _6\"></span>Business, S.A. <span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>D<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>Gerardo Kuri <span class=\"__1 _6\"></span>Kaufmann <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or importe de 190 mil<span class=\"__1 _3\"></span>es de euros.<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>Cementos <span class=\"__1 _6\"></span>Portland <span class=\"__1 _6\"></span>Valderrivas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>cancelad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>sendos <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>de prestaci\u00f3n  de <span class=\"__1 _2c\"> </span>servicios <span class=\"__1 _2c\"> </span>con  Don <span class=\"__1 _2c\"> </span>Gerardo <span class=\"__1 _2c\"> </span>Kuri <span class=\"__1 _2c\"> </span>Kaufmann  y <span class=\"__1 _2c\"> </span>Don <span class=\"__1 _2c\"> </span>Jaime <span class=\"__1 _2c\"> </span>Rocha  Font <span class=\"__1 _2c\"> </span>habiendo devengado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cantidad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>172 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(184 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _6\"></span>uros <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2023) <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>106 miles de euros (1<span class=\"__1 _3\"></span>50 miles d<span class=\"__1 _3\"></span>e euros en 202<span class=\"__1 _3\"></span>3). -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>En  el <span class=\"__1 _1a\"> </span>marco  d<span class=\"__1 _3\"></span>e  la <span class=\"__1 _1a\"> </span>refinanciaci\u00f3n <span class=\"__1 _1a\"> </span>de  la <span class=\"__1 _32\"> </span>deud<span class=\"__1 _3\"></span>a  as<span class=\"__1 _3\"></span>ociada <span class=\"__1 _1a\"> </span>a  las <span class=\"__1 _1a\"> </span>actividades  esp<span class=\"__1 _20\"></span>a\u00f1olas  del <span class=\"__1 _32\"> </span>grupo<span class=\"__1 _3\"></span> Cementos <span class=\"__1 _13\"></span>Portland <span class=\"__1 _2d\"></span>Valderrivas <span class=\"__1 _2d\"></span>realizad<span class=\"__1 _3\"></span>a <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>2016 <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>fo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>maliz\u00f3 <span class=\"__1 _13\"></span>un <span class=\"__1 _2d\"> </span>contrato <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>con Banco <span class=\"__1 _2d\"></span>Inbursa, <span class=\"__1 _2d\"></span>S.A., <span class=\"__1 _2d\"></span>Instituci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>Banca <span class=\"__1 _2d\"></span>M\u00faltiple. <span class=\"__1 _2d\"></span>Con <span class=\"__1 _2d\"></span>fecha <span class=\"__1 _2d\"></span>20 <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>octubre <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>2022 <span class=\"__1 _2d\"></span>firm\u00f3 <span class=\"__1 _2d\"></span>un acuerdo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>extensi\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>vencimiento <span class=\"__1 _1a\"> </span>hasta <span class=\"__1 _1a\"> </span>octubre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2025. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>diciembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2024 <span class=\"__1 _1a\"> </span>el<span class=\"__1 _20\"></span> pr\u00e9stamo <span class=\"__1 _c\"></span>est\u00e1 <span class=\"__1 _20\"></span>totalmente <span class=\"__1 _c\"></span>amortizado <span class=\"__1 _20\"></span>(50.405 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>euro<span class=\"__1 _6\"></span>s <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023); <span class=\"__1 _c\"></span>los <span class=\"__1 _20\"></span>gastos financieros devengad<span class=\"__1 _3\"></span>os en el ejercicio 20<span class=\"__1 _3\"></span>24 han sido 921 miles de euros. Durante<span class=\"__1 _3\"></span> el ejercicio 202<span class=\"__1 _3\"></span>3 se devengaron 2.<span class=\"__1 _3\"></span>703 miles de euro<span class=\"__1 _3\"></span>s. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Contrato para la pr<span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>aci<span class=\"__1 _3\"></span>\u00f3n de<span class=\"__1 _3\"></span> servicios inf<span class=\"__1 _3\"></span>orm\u00e1ticos p<span class=\"__1 _3\"></span>or parte de<span class=\"__1 _3\"></span> Claro <span class=\"__1 _3\"></span>Enterprise S<span class=\"__1 _3\"></span>olutions, S.L. <span class=\"__1 _3\"></span>a Fomento <span class=\"__1 _6\"></span>de Construcciones y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>por importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>16.992 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros (15.<span class=\"ls19\">146<span class=\"__1 _6\"></span></span> <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es de euros en 2023<span class=\"ls17\">).<span class=\"__1 _20\"></span><span class=\"ls0_1\"> </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>En el <span class=\"__1 _20\"></span>mes de <span class=\"__1 _20\"></span>mayo d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>2024, <span class=\"__1 _3\"></span>Fomento <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Construcciones <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>Contratas,<span class=\"__1 _3\"></span> S.A.<span class=\"__1 _3\"></span> acu<span class=\"__1 _3\"></span>di\u00f3 <span class=\"__1 _3\"></span>a la <span class=\"__1 _20\"></span>ampliaci\u00f3n <span class=\"__1 _3\"></span>d<span class=\"__1 _3\"></span>e capital <span class=\"__1 _13\"></span>realizada <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>dependiente <span class=\"__1 _13\"></span>FCyC, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>realizand<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>desembolso <span class=\"__1 _13\"></span>acorde <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>su participaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>160.062 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros, <span class=\"__1 _13\"></span>puesto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>socio <span class=\"__1 _13\"></span>mino<span class=\"__1 _6\"></span>ritari<span class=\"__1 _3\"></span>o, <span class=\"__1 _13\"></span>Soinmob <span class=\"__1 _13\"></span>Inmobiliari<span class=\"__1 _3\"></span>a Espa\u00f1ola, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span>U., <span class=\"__1 _13\"></span>acudi\u00f3 <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>amplia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>realizando<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>dese<span class=\"__1 _3\"></span>mbolso <span class=\"__1 _13\"></span>ac<span class=\"__1 _3\"></span>orde <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de 39.938 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _20\"></span>euros. La ci<span class=\"__1 _20\"></span>tada ampliaci\u00f3n <span class=\"__1 _3\"></span>no supu<span class=\"__1 _3\"></span>so un <span class=\"__1 _3\"></span>cambio <span class=\"__1 _3\"></span>en el<span class=\"__1 _3\"></span> porcentaje<span class=\"__1 _3\"></span> de parti<span class=\"__1 _20\"></span>cipaci\u00f3n sobre FCyC, S.A.  -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Cesi\u00f3n <span class=\"__1 _6\"></span>por parte <span class=\"__1 _6\"></span>de FCC <span class=\"__1 _6\"></span>a favor <span class=\"__1 _6\"></span>de FCyC <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>dos cr\u00e9ditos <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>manten\u00eda <span class=\"__1 _6\"></span>fr<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>a Realia <span class=\"__1 _6\"></span>por<span class=\"__1 _20\"></span> importe de 100.<span class=\"ls9\">68<span class=\"__1 _20\"></span><span class=\"ls0_1\">0<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>miles de euros. </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Financiaci\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>FCC, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>FCyC, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>comprar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>Fondo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Inversi\u00f3n <span class=\"__1 _6\"></span>Polygon <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>10,26% <span class=\"__1 _6\"></span>de Realia por import<span class=\"__1 _3\"></span>e de 92.575 mile<span class=\"__1 _3\"></span>s de euros. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Concesi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>pr\u00e9stamo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>FCyC, <span class=\"__1 _20\"></span><span class=\"ls34\">S.A<span class=\"ls0_1\"> <span class=\"__1 _20\"></span>a R<span class=\"__1 _20\"></span>ealia <span class=\"__1 _20\"></span>Busines, <span class=\"__1 _20\"></span>S.A.<span class=\"ls57\">  </span>por <span class=\"__1 _20\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>60<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>000 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros. </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Concesi\u00f3n de un pr\u00e9s<span class=\"__1 _3\"></span>tamo d<span class=\"__1 _3\"></span>e Jezzine Uno S.L.U. a R<span class=\"__1 _3\"></span>ealia Business,<span class=\"__1 _3\"></span> S.A. por imp<span class=\"__1 _3\"></span>orte de 3.00<span class=\"__1 _3\"></span>0 miles<span class=\"__1 _3\"></span> de euros<span class=\"ff5 fsb\">.<span class=\"__1 _5f\"> </span></span>  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">157<span class=\"ls0_1\"> </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Cancelar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>posici\u00f3n <span class=\"__1 _6\"></span>financiad<span class=\"__1 _3\"></span>ora <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>favor <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCyC, <span class=\"__1 _6\"></span>resultante <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cr\u00e9ditos <span class=\"__1 _6\"></span>otorgad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>en ejercicios <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>mencionados <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>puntos <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2024 <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>un importe total <span class=\"ls1a\">de</span> 428.<span class=\"ls19\">38</span>0 miles d<span class=\"__1 _3\"></span>e euros. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Alquiler por Realia Patrimonio, <span class=\"ls34\">S.A.</span> a Realia <span class=\"__1 _6\"></span>Busin<span class=\"__1 _3\"></span>ess, <span class=\"ls34\">S.A.</span>,  FCyC, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span>,  Planigesa,S.A y Jezzine Uno<span class=\"__1 _3\"></span> S.L.U., de oficinas <span class=\"__1 _3\"></span>en la Torre Realia<span class=\"__1 _3\"></span> de Madrid. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Prestaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>Corporativos <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>FCC<span class=\"__1 _6\"></span>, <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Inmoce<span class=\"__1 _3\"></span>mento, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>fijad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en t\u00e9rminos de <span class=\"__1 _3\"></span>mercado y qu<span class=\"__1 _3\"></span>e no tiene relevancia ec<span class=\"__1 _3\"></span>on\u00f3mica <span class=\"__1 _3\"></span>material. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Operaciones <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>naturalez<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>mercial <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _13\"></span>seg<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>compa\u00f1\u00eda <span class=\"__1 _7\"></span>Trituradora <span class=\"__1 _13\"></span>y<span class=\"__1 _20\"></span> procesadora <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>materiales <span class=\"__1 _7\"></span>Santa <span class=\"__1 _13\"></span>Anita <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>C.V. <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>Elementia <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>mporte <span class=\"__1 _13\"></span>de<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>28.706 miles <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>euros <span class=\"__1 _7\"></span>hasta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>f<span class=\"__1 _3\"></span>echa <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>perfeccionami<span class=\"__1 _3\"></span>ento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escisi\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>dado <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>rigen <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o Inmocemento (2<span class=\"__1 _3\"></span>2.606 mil<span class=\"__1 _3\"></span>es d<span class=\"__1 _3\"></span>e euros <span class=\"__1 _3\"></span>en el ejercici<span class=\"__1 _3\"></span>o 2<span class=\"__1 _3\"></span>023), siend<span class=\"__1 _3\"></span>o la deuda <span class=\"__1 _3\"></span>pendien<span class=\"__1 _3\"></span>te de c<span class=\"__1 _3\"></span>obro a <span class=\"ls32\">a </span>la fecha de la escisi\u00f3n<span class=\"__1 _3\"></span> <span class=\"ls1a\">de</span> 2.193 miles de eur<span class=\"__1 _3\"></span>os (713 miles de <span class=\"__1 _3\"></span>euros a 31 d<span class=\"__1 _3\"></span>e diciembre de <span class=\"__1 _3\"></span>2023). -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Se <span class=\"__1 _7\"></span>mantiene <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>garant\u00eda <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>FCC, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>30.000 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>FCC <span class=\"__1 _7\"></span>Real State (UK) Ltd. con r<span class=\"__1 _3\"></span>elaci\u00f3n a los riesg<span class=\"__1 _3\"></span>os de los verted<span class=\"__1 _3\"></span>eros transferido<span class=\"__1 _3\"></span>s. Adicionalmente, <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>realizan<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>otras <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _20\"></span>en condi<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>nes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>mercado, prin<span class=\"__1 _3\"></span>cipalment<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>servicios <span class=\"__1 _20\"></span>de telefon\u00eda <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>acceso<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>internet, <span class=\"__1 _1a\"> </span>con<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>partes <span class=\"__1 _2d\"> </span>vinculadas <span class=\"__1 _1a\"> </span>relaci<span class=\"__1 _3\"></span>onadas <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>accionista <span class=\"__1 _2d\"> </span>mayoritario <span class=\"__1 _2d\"> </span>de cuant\u00eda no signifi<span class=\"__1 _3\"></span>cativa. e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Mecanismos establecidos para dete<span class=\"__1 _3\"></span>ctar, determinar y reso<span class=\"__1 _3\"></span>lver los posibles conflictos de<span class=\"__1 _3\"></span> </span></span>intereses entre la Socieda<span class=\"__1 _3\"></span>d Dominante y/o su Gru<span class=\"__1 _3\"></span>po, y sus consejeros, <span class=\"__1 _3\"></span>directivos o accionistas significativ<span class=\"__1 _3\"></span>os. El Gru<span class=\"__1 _3\"></span>po FCC <span class=\"__1 _20\"></span>tiene <span class=\"__1 _3\"></span>establecid<span class=\"__1 _3\"></span>os mecanis<span class=\"__1 _20\"></span>mos precisos <span class=\"__1 _20\"></span>para detectar, <span class=\"__1 _20\"></span>determinar <span class=\"__1 _20\"></span>y resolver <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>sib<span class=\"__1 _3\"></span>les conflictos  de<span class=\"__1 _3\"></span>  intereses  en<span class=\"__1 _3\"></span>tre  las  sociedad<span class=\"__1 _3\"></span>es  del  Gr<span class=\"__1 _3\"></span>upo  y  sus  consej<span class=\"__1 _3\"></span>eros,  directiv<span class=\"__1 _3\"></span>os  y  accionis<span class=\"__1 _3\"></span>tas significativos, tal y<span class=\"__1 _3\"></span> como se ind<span class=\"__1 _3\"></span>ica en el art\u00edculo 20 <span class=\"__1 _3\"></span>y siguientes del <span class=\"__1 _3\"></span>Reglamento d<span class=\"__1 _3\"></span>el Consejo.  <span class=\"__1 _55\"> </span><span class=\"fs8 ls3\">158<span class=\"ls0_1\"> </span></span>32.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>REMUNERACI\u00d3N A LO<span class=\"__1 _3\"></span>S AUDITORE<span class=\"__1 _3\"></span>S DE CUENTAS Los <span class=\"__1 _7\"></span>honorarios <span class=\"__1 _7\"></span>relativos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>servicios <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>auditor\u00eda <span class=\"__1 _7\"></span>devengad<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span><span class=\"ls1f\">y <span class=\"__1 _7\"></span><span class=\"ls9\">20</span></span>23 <span class=\"__1 _7\"></span>relativos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>servicios <span class=\"__1 _7\"></span>de auditor\u00eda <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>otros <span class=\"__1 _6\"></span>servicios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>verificaci\u00f3n, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>otros <span class=\"__1 _6\"></span>servicios <span class=\"__1 _7\"></span>profesion<span class=\"__1 _3\"></span>ales, <span class=\"__1 _7\"></span>prestados <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>las distintas <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _20\"></span>del Gr<span class=\"__1 _20\"></span>upo y <span class=\"__1 _3\"></span>gesti\u00f3n <span class=\"__1 _20\"></span>conjunta qu<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>componen el<span class=\"__1 _3\"></span> Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>FCC, <span class=\"__1 _20\"></span>por el <span class=\"__1 _20\"></span>auditor <span class=\"__1 _3\"></span>principal y <span class=\"__1 _13\"></span>otros <span class=\"__1 _2d\"></span>auditores <span class=\"__1 _13\"></span>participantes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>auditor\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>distintas <span class=\"__1 _13\"></span>so<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>edades <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> entidades <span class=\"__1 _3\"></span>vinculadas a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>mismos, tant<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>en Espa\u00f1a c<span class=\"__1 _3\"></span>omo en <span class=\"__1 _3\"></span>el ex<span class=\"__1 _3\"></span>tranjero se<span class=\"__1 _3\"></span> muestran <span class=\"__1 _20\"></span>en el siguien<span class=\"__1 _3\"></span>te cuadro: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Auditor principal Otros auditores Total Auditor principal Otros auditores Total Servicios de auditor\u00eda 4.796  939 <span class=\"ls0_1\"> </span>5.735  4.529  754 <span class=\"ls0_1\"> </span>5.283  Otros servicios de verificaci\u00f3n 907 <span class=\"ls0_1\"> </span>592 <span class=\"ls0_1\"> </span>1.499  526 <span class=\"ls0_1\"> </span>248 <span class=\"ls0_1\"> </span>774 <span class=\"ls0_1\"> </span>Total servicios de auditor\u00ed<span class=\"__1 _3\"></span>a       <span class=\"ls0_1\">y relacionados </span>5.703 <span class=\"ls0_1\"> </span>1.531 <span class=\"ls0_1\"> </span>7.234 <span class=\"ls0_1\"> </span>5.055 <span class=\"ls0_1\"> </span>1.002 <span class=\"ls0_1\"> </span>6.057 <span class=\"ls0_1\"> </span>Servicios de asesoramiento fiscal 117 <span class=\"ls0_1\"> </span>1.321  1.438             <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.141  1.141  Otros servicios            <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.603  1.603             <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.917  1.917  Total servicios profesionales 117 <span class=\"ls0_1\"> </span>2.924 <span class=\"ls0_1\"> </span>3.041 <span class=\"ls0_1\"> </span>           <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>3.058 <span class=\"ls0_1\"> </span>3.058 <span class=\"ls0_1\"> </span>TOTAL 5.820 <span class=\"ls0_1\"> </span>4.455 <span class=\"ls0_1\"> </span>10.275 <span class=\"ls0_1\"> </span>5.055 <span class=\"ls0_1\"> </span>4.060 <span class=\"ls0_1\"> </span>9.115 <span class=\"ls0_1\"> </span>Debido a la <span class=\"__1 _20\"></span>escisi\u00f3n parcial <span class=\"__1 _3\"></span>financiera del <span class=\"__1 _3\"></span>Grupo In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>oc<span class=\"__1 _3\"></span>emento <span class=\"__1 _3\"></span>(compuesto p<span class=\"__1 _3\"></span>or las <span class=\"__1 _3\"></span>\u00e1reas de C<span class=\"__1 _20\"></span>ementos e <span class=\"__1 _7\"></span>Inmobiliaria), <span class=\"__1 _6\"></span>s\u00f3lo <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>han <span class=\"__1 _7\"></span>incluido <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>ho<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>orarios <span class=\"__1 _7\"></span>asociados <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>revisiones <span class=\"__1 _6\"></span>limitadas <span class=\"__1 _7\"></span>realizadas <span class=\"__1 _6\"></span>en Junio de 2024 corr<span class=\"__1 _3\"></span>espondientes a<span class=\"__1 _3\"></span> estas \u00e1reas (nota 5).<span class=\"__1 _3\"></span> 33.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>HECHOS POSTERIORES <span class=\"__1 _3\"></span>AL CIERRE Con <span class=\"__1 _13\"></span>posterioridad<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fec<span class=\"__1 _3\"></span>ha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cierre <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pres<span class=\"__1 _3\"></span>entes <span class=\"__1 _13\"></span>estad<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>financieros, <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>febrero <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2025, <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a Administraci\u00f3n <span class=\"__1 _1a\"> </span>tributaria  espa\u00f1ola<span class=\"__1 _3\"></span>  inco\u00f3 <span class=\"__1 _32\"> </span>actas <span class=\"__1 _1a\"> </span>en  concepto  de<span class=\"__1 _3\"></span>  Impu<span class=\"__1 _3\"></span>esto  so<span class=\"__1 _3\"></span>bre  Sociedades<span class=\"__1 _3\"></span>  a<span class=\"__1 _3\"></span>  las<span class=\"__1 _3\"></span> sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>grupo <span class=\"__1 _13\"></span>fiscal<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>encabezad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>Fomento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Construc<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>Cont<span class=\"__1 _3\"></span>ratas, <span class=\"__1 _7\"></span>S.A., <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>cicios 2018  a  2020,  y  extendi\u00f3  actas  en  concept<span class=\"__1 _3\"></span>o  de  IVA  y  de  retenciones/ingresos  a  cuenta  por  los rendimientos <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>trabajo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>rendimient<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>profesionales <span class=\"__1 _6\"></span>correspondient<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>per\u00edodo <span class=\"__1 _6\"></span>comprendido entre <span class=\"__1 _20\"></span>abril <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2019 <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2020 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>Fomento <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Construcciones <span class=\"__1 _c\"></span>y Contra<span class=\"__1 _20\"></span>tas S.A.<span class=\"__1 _3\"></span>, FCC Construcci\u00f3n S.A., FCC Medio Ambiente S.A. y FCC Industrial<span class=\"__1 _3\"></span> e Infraestructuras Energ\u00e9ticas<span class=\"__1 _3\"></span> S.A. El impacto <span class=\"__1 _38\"> </span>contabl<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>citadas <span class=\"__1 _38\"> </span>inspecci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span>, <span class=\"__1 _38\"> </span>al <span class=\"__1 _14\"> </span>tratarse <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>un <span class=\"__1 _14\"> </span>hecho <span class=\"__1 _38\"> </span>posterior <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>muestra<span class=\"__1 _20\"></span> condiciones existentes <span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>cierre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del ejercicio, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ha registrado en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>ese<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>es estado<span class=\"__1 _6\"></span>s financieros <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> acuerdo con lo estable<span class=\"__1 _20\"></span>cido por la normativa contable (<span class=\"__1 _3\"></span>nota 24). 1 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "Fomento de Construcciones y Contratas, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Sociedad An\u00f3nima (S.A.)",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "C. Balmes, 36, 08007 Barcelona, Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "Avenida Camino de Santiago 40, 28050, Madrid, Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "Control Empresarial de Capitales, S.A. de C.V.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Control Empresarial de Capitales, S.A. de C.V.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "Sin cambios respecto al ejercicio anterior",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "El Grupo desarrolla su actividad en las siguientes \u00e1reas de negocio: o  Servicios Medioambientales. Servicios relacionados con el saneamiento urbano, el tratamiento de residuos industriales, conservaci\u00f3n de zonas verdes, incluyendo tanto la construcci\u00f3n como la operaci\u00f3n  de  plantas  de  tratamiento,  y  la  valorizaci\u00f3n  energ\u00e9tica  de  residuos.  Se  incluyen, asimismo, los acuerdos de concesi\u00f3n relacionados con servicios medioambientales. o  Gesti\u00f3n  Integral  del  Agua.  Servicios  relacionados  con  el  ciclo  integral  del  agua:  captaci\u00f3n, potabilizaci\u00f3n y distribuci\u00f3n de agua para consumo humano; captaci\u00f3n, filtraci\u00f3n y depuraci\u00f3n de aguas residuales; dise\u00f1o, construcci\u00f3n, explotaci\u00f3n y mantenimiento de infraestructuras del agua para servicios municipales, industriales, agr\u00edcolas, etc. Se incluyen, asimismo, los acuerdos de concesi\u00f3n relacionados con el ciclo integral del agua. o  Construcci\u00f3n. Especializada en obras de infraestructura, edificaci\u00f3n y sectores afines: autopistas, autov\u00edas, carreteras, t\u00faneles, puentes, obras hidr\u00e1ulicas, puertos, aeropuertos, urbanizaciones, viviendas, edificaci\u00f3n no residencial, alumbrado, instalaci\u00f3n industrial de fr\u00edo y calor, restauraci\u00f3n medioambiental, etc. o  Concesiones.  Incluye  principalmente  los  acuerdos  de  concesi\u00f3n  relativos  a  la  explotaci\u00f3n  de autov\u00edas, t\u00faneles y otras infraestructuras similares y a tranv\u00edas urbanos. En el mes de noviembre de 2024 se ha perfeccionado la escisi\u00f3n parcial financiera que ha dado lugar al Grupo Inmocemento (nota 2.a), que ha supuesto la salida del per\u00edmetro de consolidaci\u00f3n de las siguientes actividades que el Grupo llevaba a cabo previamente: o  Inmobiliaria. Dedicada a la promoci\u00f3n de viviendas y alquiler de oficinas, locales comerciales y viviendas. o  Cemento. Dedicada a la explotaci\u00f3n de canteras y yacimientos minerales, fabricaci\u00f3n de cemento, cal, yeso y prefabricados derivados, as\u00ed como a la producci\u00f3n de hormig\u00f3n y mortero. La actividad Internacional supone aproximadamente el 51% (49% en el ejercicio 2023) del importe de la cifra de negocios del Grupo FCC, realiz\u00e1ndose principalmente en mercados de Europa, Am\u00e9rica Latina, Oriente Medio y Estados Unidos de Am\u00e9rica (nota 28).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Bases de presenta<span class=\"__1 _3\"></span>ci\u00f3n </span></span>Los <span class=\"__1 _2d\"> </span>estados <span class=\"__1 _2d\"> </span>financieros <span class=\"__1 _2d\"> </span>adjuntos <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>las<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>notas <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>mismos <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>comprenden <span class=\"__1 _2d\"></span>esta <span class=\"__1 _2d\"> </span>Memoria <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>que<span class=\"__1 _3\"></span> conforman <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>presentes  cuentas <span class=\"__1 _1a\"> </span>anuales  c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nsolida<span class=\"__1 _3\"></span>das <span class=\"__1 _32\"> </span>han <span class=\"__1 _32\"> </span>sido <span class=\"__1 _32\"> </span>elaboradas <span class=\"__1 _1a\"> </span>de  acuerd<span class=\"__1 _3\"></span>o  c<span class=\"__1 _3\"></span>on  la<span class=\"__1 _3\"></span>s Normas <span class=\"__1 _6\"></span>Interna<span class=\"__1 _3\"></span>cionales <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Infor<span class=\"__1 _3\"></span>maci\u00f3n <span class=\"__1 _6\"></span>Financiera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>(NIIF) <span class=\"__1 _6\"></span>adoptadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la Uni\u00f3n <span class=\"__1 _6\"></span>Europea <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>echa de <span class=\"__1 _20\"></span>cierre, <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>conformidad <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>Reglamento <span class=\"__1 _c\"></span>(CE) <span class=\"__1 _20\"></span>n\u00ba <span class=\"__1 _c\"></span>1606/2002 <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Parlamento <span class=\"__1 _c\"></span>Europeo <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Consejo de 19 de julio de<span class=\"__1 _3\"></span> 2002, as\u00ed <span class=\"__1 _3\"></span>como, por todas las disp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span>ciones e interpr<span class=\"__1 _3\"></span>etaciones q<span class=\"__1 _3\"></span>ue lo desarr<span class=\"__1 _3\"></span>ollan. Las <span class=\"__1 _14\"> </span>cuentas <span class=\"__1 _14\"> </span>anuales <span class=\"__1 _2c\"> </span>consolidadas <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>Grupo <span class=\"__1 _14\"> </span>FCC, <span class=\"__1 _2c\"> </span>correspondientes <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>ejercicio <span class=\"__1 _14\"> </span>2024 <span class=\"__1 _14\"> </span>han <span class=\"__1 _14\"> </span>sido formuladas p<span class=\"__1 _3\"></span>or el<span class=\"__1 _3\"></span> Consej<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>Administraci\u00f3n<span class=\"__1 _3\"></span> de F<span class=\"__1 _20\"></span>omento de C<span class=\"__1 _3\"></span>onstrucciones <span class=\"__1 _3\"></span>y C<span class=\"__1 _3\"></span>ontratas, S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _3\"></span>y ser\u00e1n<span class=\"__1 _3\"></span> presentadas <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>aprobaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>Junta <span class=\"__1 _7\"></span>General <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Accionistas. <span class=\"__1 _7\"></span>No <span class=\"__1 _13\"></span>obs<span class=\"__1 _3\"></span>tante, <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>espera <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> produzcan <span class=\"__1 _20\"></span>modificaciones <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>las mis<span class=\"__1 _3\"></span>mas <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la cu<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pli<span class=\"__1 _3\"></span>mentaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>dicho <span class=\"__1 _20\"></span>requisito. Por <span class=\"__1 _c\"></span>su <span class=\"__1 _20\"></span>parte <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _20\"></span>anuales <span class=\"__1 _c\"></span>consolidadas <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _c\"></span>2023 <span class=\"__1 _20\"></span>fueron <span class=\"__1 _20\"></span>aprobadas <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>Junta <span class=\"__1 _c\"></span>General de Accionistas d<span class=\"__1 _3\"></span>e Fomento de Cons<span class=\"__1 _3\"></span>trucciones y C<span class=\"__1 _3\"></span>ontratas, S.A., celebrad<span class=\"__1 _3\"></span>a el d\u00eda <span class=\"ls19\">27</span> de junio de 2024. Estas <span class=\"__1 _13\"></span>cuentas <span class=\"__1 _13\"></span>anuales <span class=\"__1 _13\"></span>consolidad<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC <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>patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la situaci\u00f3n financiera <span class=\"__1 _3\"></span>a 31 de<span class=\"__1 _3\"></span> diciembre d<span class=\"__1 _3\"></span>e los ejerci<span class=\"__1 _3\"></span>cios 2024 y 2023, as\u00ed<span class=\"__1 _3\"></span> como de l<span class=\"__1 _3\"></span>os resultad<span class=\"__1 _3\"></span>os de las<span class=\"__1 _3\"></span> operaciones, <span class=\"__1 _3\"></span>de l<span class=\"__1 _3\"></span>os cambi<span class=\"__1 _3\"></span>os en el<span class=\"__1 _20\"></span> patrimonio ne<span class=\"__1 _3\"></span>to y d<span class=\"__1 _20\"></span>e los flujos <span class=\"__1 _3\"></span>de efec<span class=\"__1 _3\"></span>tivo cons<span class=\"__1 _3\"></span>olidados qu<span class=\"__1 _3\"></span>e se <span class=\"__1 _3\"></span>han producido en el Grup<span class=\"__1 _3\"></span>o durante dicho<span class=\"__1 _3\"></span>s ejercicios. Las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _c\"></span>anuales <span class=\"__1 _20\"></span>consolidad<span class=\"__1 _3\"></span>as <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>FCC <span class=\"__1 _20\"></span>han <span class=\"__1 _20\"></span>sido <span class=\"__1 _20\"></span>preparadas <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>partir <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>registros <span class=\"__1 _20\"></span>contables de Fo<span class=\"__1 _3\"></span>mento <span class=\"__1 _20\"></span>de Construcci<span class=\"__1 _20\"></span>ones y <span class=\"__1 _3\"></span>Contratas, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>sus sociedades<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>participadas.<span class=\"__1 _3\"></span> Dich<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>registros,<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> acuerdo con los<span class=\"__1 _3\"></span> procedimientos<span class=\"__1 _3\"></span> y sistemas op<span class=\"__1 _3\"></span>erativos establecidos en el Grup<span class=\"__1 _20\"></span>o, justifican y soportan<span class=\"__1 _3\"></span> los estados financier<span class=\"__1 _3\"></span>os consolidados<span class=\"__1 _3\"></span> realizados seg\u00fan <span class=\"__1 _3\"></span>la normativa c<span class=\"__1 _3\"></span>ontable inter<span class=\"__1 _3\"></span>nacional en vigor. Con <span class=\"__1 _6\"></span>objeto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>presentar <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>forma <span class=\"__1 _6\"></span>homog\u00e9nea <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>diferentes <span class=\"__1 _6\"></span>partidas <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>componen <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>cuentas<span class=\"__1 _3\"></span> consolidadas <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>han <span class=\"__1 _c\"></span>aplicado <span class=\"__1 _20\"></span>criterios <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>homogeneiza<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _20\"></span>contable <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _20\"></span>anuales <span class=\"__1 _20\"></span>individuales de las soci<span class=\"__1 _3\"></span>edades incluid<span class=\"__1 _3\"></span>as en <span class=\"__1 _20\"></span>el per\u00edmetro de la <span class=\"__1 _20\"></span>consolidaci\u00f3n. En <span class=\"__1 _3\"></span>los ejerci<span class=\"__1 _3\"></span>cios 2<span class=\"__1 _3\"></span>024 y 2023, la <span class=\"__1 _20\"></span>fecha de ci<span class=\"__1 _20\"></span>erre contable<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _3\"></span>anuales <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>incluidas <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>per\u00edmetro d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>consolidaci<span class=\"__1 _3\"></span>\u00f3n ha sido en general la<span class=\"__1 _3\"></span> misma que la S<span class=\"__1 _3\"></span>ociedad Dominan<span class=\"__1 _3\"></span>te, el 31 de<span class=\"__1 _3\"></span> diciembre.<span class=\"__1 _5f\"> </span>El 7 de <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>oviembre de 2024 el Grupo ha perfeccionad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> la escisi\u00f3n parcial financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de las actividades<span class=\"__1 _20\"></span> de <span class=\"__1 _33\"> </span>Inmobiliaria <span class=\"__1 _18\"> </span>y <span class=\"__1 _18\"> </span>Cementos <span class=\"__1 _18\"> </span>en <span class=\"__1 _33\"> </span>favor <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>sociedad <span class=\"__1 _18\"> </span>Inmocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>S.A. <span class=\"__1 _18\"> </span>La <span class=\"__1 _33\"> </span>citada <span class=\"__1 _18\"> </span>sociedad Inmocemento, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>fue <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>stituida <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>pasado <span class=\"__1 _7\"></span>10 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Construcciones <span class=\"__1 _6\"></span>y Contratas, S.A. <span class=\"__1 _6\"></span>como accionista \u00fanico, <span class=\"__1 _6\"></span>con el <span class=\"__1 _6\"></span>fin de <span class=\"__1 _6\"></span>recibir mediante <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>cisi\u00f3n parcial <span class=\"__1 _6\"></span>la totalidad de la participaci\u00f3n en las actividades de Inmobiliaria y Cementos que \u00e9sta ostent<span class=\"__1 _3\"></span>a<span class=\"__1 _6\"></span><span class=\"ls1a\">ba</span> en ambas. En el mes de <span class=\"__1 _6\"></span>may<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024 <span class=\"__1 _6\"></span>el Consejo de <span class=\"__1 _6\"></span>Ad<span class=\"__1 _3\"></span>ministraci\u00f3n de <span class=\"__1 _6\"></span>F<span class=\"__1 _3\"></span>omento de <span class=\"__1 _6\"></span>C<span class=\"__1 _3\"></span>onstrucciones y Contratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _20\"></span> aprob\u00f3 el <span class=\"__1 _20\"></span>proyecto de <span class=\"__1 _20\"></span>escisi\u00f3n, q<span class=\"__1 _3\"></span>ue pos<span class=\"__1 _3\"></span>teriormente <span class=\"__1 _20\"></span>fue aprobado <span class=\"__1 _20\"></span>por la <span class=\"__1 _3\"></span>Junta <span class=\"__1 _20\"></span>General de <span class=\"__1 _20\"></span>Accionistas el pasado 27<span class=\"__1 _3\"></span> de junio. Post<span class=\"__1 _3\"></span>eriormente el <span class=\"__1 _3\"></span>7 de novie<span class=\"__1 _3\"></span>mbre se produj<span class=\"__1 _3\"></span>o la inscripci<span class=\"__1 _3\"></span>\u00f3n de la escisi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>en el Registro Mercantil,<span class=\"__1 _3\"></span> momento en el qu<span class=\"__1 _3\"></span>e se consid<span class=\"__1 _3\"></span>er\u00f3 perfeccionada la <span class=\"__1 _3\"></span>operaci\u00f3n a efec<span class=\"__1 _3\"></span>tos contables. De acuerdo con l<span class=\"__1 _3\"></span>os t\u00e9rmin<span class=\"__1 _3\"></span>os de la opera<span class=\"__1 _3\"></span>ci\u00f3n, en el m<span class=\"__1 _3\"></span>omento de perfe<span class=\"__1 _3\"></span>ccionamiento de la <span class=\"__1 _3\"></span>escisi\u00f3n los accionistas  han  recibi<span class=\"ls1a\">do</span> <span class=\"__1 _2c\"> </span>tantas  acciones  de <span class=\"__1 _2c\"> </span>Inmocement<span class=\"__1 _3\"></span>o, <span class=\"__1 _2c\"> </span>S.A.  como  acciones  de <span class=\"__1 _2c\"> </span>Fomento  de Construcciones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _13\"></span>ostentaban <span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>esa <span class=\"__1 _7\"></span>fecha. <span class=\"__1 _7\"></span>Como <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onsecuencia, <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>pa<span class=\"__1 _3\"></span>sivos<span class=\"__1 _3\"></span> objeto <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>escisi\u00f3n <span class=\"__1 _2d\"></span>antes <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>despu\u00e9s <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>operaci\u00f3n <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>mantienen <span class=\"__1 _13\"></span>bajo <span class=\"__1 _2d\"> </span>control <span class=\"__1 _2d\"> </span>com\u00fan <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>se produce <span class=\"__1 _34\"> </span>variaci\u00f3n <span class=\"__1 _34\"> </span>alguna <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _34\"> </span>a <span class=\"__1 _1d\"> </span>la <span class=\"__1 _34\"> </span>estructura <span class=\"__1 _34\"> </span>accionarial <span class=\"__1 _34\"> </span>previa. <span class=\"__1 _2e\"> </span>Adicionalmente, <span class=\"__1 _1d\"> </span>los administrador<span class=\"ls1b\">es</span> <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>onsideran <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>Inmo<span class=\"__1 _3\"></span>cemento <span class=\"__1 _2d\"> </span>es <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>reorganizaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>del preexistente Grup<span class=\"__1 _3\"></span>o FCC. La <span class=\"__1 _2c\"> </span>Direcci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _2c\"> </span>grupo <span class=\"__1 _2c\"> </span>ha <span class=\"__1 _14\"> </span>seguido <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>marco <span class=\"__1 _2c\"> </span>contable <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>aplicaci\u00f3n, <span class=\"__1 _2c\"> </span>as\u00ed <span class=\"__1 _2c\"> </span>como <span class=\"__1 _2c\"> </span>su <span class=\"__1 _2c\"> </span>mejor <span class=\"__1 _14\"> </span>juicio profesional, <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>contab<span class=\"__1 _3\"></span>ilizaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>operaci\u00f3n <span class=\"__1 _13\"></span>descrita<span class=\"ls14\">. <span class=\"__1 _13\"></span></span>Tal <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>mencionado, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha considera<span class=\"ls1c\">do</span> <span class=\"ls1a\">que</span> <span class=\"__1 _20\"></span><span class=\"ls1d\">se<span class=\"ls0_1\"> trata<span class=\"__1 _20\"></span> de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>reorganizaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>un gr<span class=\"__1 _20\"></span>upo preexist<span class=\"__1 _3\"></span>ente <span class=\"__1 _20\"></span>que, <span class=\"__1 _3\"></span>dada<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>caracter\u00edsticas,<span class=\"__1 _3\"></span> </span></span>carece <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>sustancia<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>econ\u00f3mica, <span class=\"__1 _7\"></span>puesto <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>acci<span class=\"__1 _3\"></span>onistas <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>n <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _13\"></span>netos<span class=\"__1 _20\"></span> escindidos no <span class=\"__1 _6\"></span>var\u00eda <span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>escisi\u00f3n y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>af<span class=\"__1 _3\"></span>ecta <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>forma alguna <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>osici\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s minoritarios<span class=\"ls14\">. <span class=\"__1 _6\"></span></span>Por tanto, <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>FCC se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>procedido a <span class=\"__1 _6\"></span>dar <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>baja<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _6\"></span>y pasivos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ambas actividades <span class=\"__1 _6\"></span>por su valor consolidado con ca<span class=\"__1 _3\"></span>rgo a reservas, al considera<span class=\"__1 _3\"></span>r que no se ha realizado op<span class=\"__1 _3\"></span>eraci\u00f3n alguna que justifique el <span class=\"__1 _6\"></span>reconoci<span class=\"__1 _3\"></span>miento de <span class=\"__1 _6\"></span>la diferencia entre <span class=\"__1 _6\"></span>el citado v<span class=\"__1 _6\"></span>alor<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span>table <span class=\"__1 _6\"></span>y su v<span class=\"__1 _6\"></span>alor razonable al <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span> haberse realizado frente a terceros<span class=\"__1 _6\"></span>. Adici<span class=\"__1 _3\"></span>onalmente en aplicaci\u00f3n de <span class=\"__1 _6\"></span>lo establecid<span class=\"__1 _3\"></span>o por <span class=\"__1 _6\"></span>la normativa<span class=\"__1 _20\"></span> para la <span class=\"__1 _6\"></span>p\u00e9rdida de co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>trol, se <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>transf<span class=\"__1 _3\"></span>erido a <span class=\"__1 _6\"></span>resul<span class=\"__1 _3\"></span>tados los <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes previamente reconocidos en otro <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"></span>global <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>ajustes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>onsolidaci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>peraci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>intragrupo <span class=\"__1 _2d\"></span>relacionados<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>con ambas actividades (n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta 18<span class=\"__1 _3\"></span>). Como <span class=\"__1 _32\"> </span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>citada <span class=\"__1 _1a\"> </span>escisi\u00f3n,  se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _32\"> </span>producid<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>una <span class=\"__1 _1a\"> </span>salida  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>activos <span class=\"__1 _1a\"> </span>y  pasiv<span class=\"__1 _3\"></span>os, <span class=\"__1 _32\"> </span>que previamente <span class=\"__1 _20\"></span>hab\u00edan <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>reclasificados<span class=\"__1 _3\"></span> a<span class=\"__1 _20\"></span> mantenid<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>ara <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>venta <span class=\"__1 _20\"></span>por i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _20\"></span>de 4.451.728<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">miles <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> </span></span>euros y 1<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>537.027 miles de euros respectivamente con contrapartida en patrimonio neto (nota<span class=\"__1 _6\"></span>s <span class=\"ls9\">18</span> <span class=\"ls1e\">y </span>27<span class=\"ls0_1\">).</span><span class=\"ls0_1\"> </span>Las cuentas anuales<span class=\"__1 _3\"></span> consolidadas se e<span class=\"__1 _3\"></span>xpresan en <span class=\"__1 _3\"></span>miles de euros. Reclasificacione<span class=\"__1 _3\"></span>s realizadas Se han realizado las sigu<span class=\"__1 _3\"></span>ientes reclasifi<span class=\"__1 _3\"></span>caciones: -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Reclasificaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>activos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _7\"></span>mantenidos <span class=\"__1 _13\"></span>para<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Inmobiliaria <span class=\"__1 _7\"></span>y Cementos desde <span class=\"__1 _6\"></span>la fecha de <span class=\"__1 _6\"></span>aproba<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n del proyecto de <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parci<span class=\"__1 _20\"></span>al <span class=\"__1 _6\"></span>financiera anteriormente<span class=\"__1 _20\"></span> mencionado <span class=\"__1 _1a\"> </span>y  de  los <span class=\"__1 _1a\"> </span>resultados  y <span class=\"__1 _1a\"> </span>flujos  de <span class=\"__1 _32\"> </span>efecti<span class=\"__1 _3\"></span>vo  de <span class=\"__1 _32\"> </span>ambas <span class=\"__1 _1a\"> </span>ac<span class=\"__1 _6\"></span>tividade<span class=\"__1 _3\"></span>s  hasta <span class=\"__1 _1a\"> </span>la  fecha <span class=\"__1 _32\"> </span>de<span class=\"__1 _3\"></span> perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>operaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>totalidad <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _13\"></span>a efectos comparati<span class=\"__1 _3\"></span>vos tal y como est<span class=\"__1 _3\"></span>ablece la norma<span class=\"__1 _3\"></span>tiva (nota <span class=\"__1 _3\"></span>5).<span class=\"__1 _5f\"> </span>Reexpresi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>datos <span class=\"__1 _20\"></span>comparativos <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciemb<span class=\"__1 _3\"></span>re <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023 <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>rec\u00e1lculo del <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>netos <span class=\"__1 _7\"></span>adquiridos <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>deter<span class=\"__1 _3\"></span>minadas <span class=\"__1 _7\"></span>combinaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocios realizadas  en <span class=\"__1 _32\"> </span>ejercicios <span class=\"__1 _32\"> </span>anterior<span class=\"__1 _3\"></span>es,  en  c<span class=\"__1 _3\"></span>oncreto  las  corresp<span class=\"__1 _3\"></span>ondientes  a <span class=\"__1 _32\"> </span>la  s<span class=\"__1 _3\"></span>ociedad  Municip<span class=\"__1 _3\"></span>al District <span class=\"__1 _6\"></span>Services, <span class=\"__1 _7\"></span>Llc. <span class=\"__1 _7\"></span>(nota <span class=\"__1 _6\"></span>4)<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _7\"></span>Houston <span class=\"__1 _7\"></span>Waste <span class=\"__1 _6\"></span>Solutions, <span class=\"__1 _6\"></span>L<span class=\"__1 _6\"></span>lc. <span class=\"__1 _6\"></span><span class=\"ls1f\">y <span class=\"__1 _7\"></span></span>Premier <span class=\"__1 _6\"></span>Waste Services, <span class=\"__1 _18\"> </span>Llc. <span class=\"__1 _33\"> </span>De <span class=\"__1 _33\"> </span>acuerdo <span class=\"__1 _33\"> </span>con <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>normativa <span class=\"__1 _18\"> </span>se <span class=\"__1 _35\"> </span>han <span class=\"__1 _18\"> </span>reestimado <span class=\"__1 _33\"> </span>los <span class=\"__1 _18\"> </span>valores <span class=\"__1 _18\"> </span>razonables <span class=\"__1 _33\"> </span>de determinados <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>materiales <span class=\"__1 _2d\"></span>e <span class=\"__1 _2d\"> </span>intangibles, <span class=\"__1 _2d\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>rr<span class=\"__1 _3\"></span>espondiente <span class=\"__1 _13\"></span>impacto <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>fo<span class=\"__1 _6\"></span>nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>de comercio declarad<span class=\"__1 _3\"></span>o (nota 7.b) y de los impuest<span class=\"__1 _3\"></span>os diferidos de pasivo. El impacto d<span class=\"__1 _3\"></span>e la reexpresi\u00f3n<span class=\"__1 _20\"></span> en los estados financi<span class=\"__1 _3\"></span>eros consolidad<span class=\"__1 _3\"></span>os del ejercicio<span class=\"__1 _3\"></span> 2023 ha sido el siguiente<span class=\"__1 _3\"></span>: 2023<span class=\"ls0_1\"> </span>Activo no corriente 1.977 <span class=\"ls0_1\"> </span>Inmovilizado intangible (6.478) Concesiones - Fondo de comercio (90.295) Otro inmovilizado intangible 83.817  Inmovilizado material 8.455 <span class=\"ls0_1\"> </span>Activo corriente - Total activo 1.977 <span class=\"ls0_1\"> </span>Patrimonio Neto (3.455) Pasivo no corriente 5.432 <span class=\"ls0_1\"> </span>Pasivos por impuestos diferidos 5.432 <span class=\"ls0_1\"> </span>Pasivo corriente - Total pasivo y patrimonio<span class=\"__1 _3\"></span> neto<span class=\"__1 _6\"></span> 1.977 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado de explotaci\u00f3n (3.522) Resultado antes de impuestos de operaciones continuadas (3.522) Resultado ejercicio procedente de op. continuad<span class=\"__1 _3\"></span>as<span class=\"__1 _6\"></span> (2.571) Resultado atribuido a la Sociedad Dominante (1.928) El <span class=\"__1 _1a\"> </span>impacto <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  patri<span class=\"__1 _20\"></span>monio <span class=\"__1 _1a\"> </span>neto <span class=\"__1 _32\"> </span>y <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _1a\"> </span>resultad<span class=\"__1 _20\"></span>o  ati<span class=\"__1 _3\"></span>ende <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>ariaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  gast<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por amortizaci\u00f3n por l<span class=\"__1 _3\"></span>a reestimaci<span class=\"__1 _3\"></span>\u00f3n de los acti<span class=\"__1 _3\"></span>vos materiales e intan<span class=\"__1 _3\"></span>gibles adquiri<span class=\"__1 _20\"></span>do<span class=\"__1 _6\"></span>s.<span class=\"__1 _5f\"> </span>Normas e interpre<span class=\"__1 _3\"></span>taciones emitidas<span class=\"__1 _3\"></span> no vigentes  El <span class=\"__1 _13\"></span>Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>tiene <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>intenci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>adoptar <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>n<span class=\"__1 _3\"></span>ormas, <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>terpretaciones <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>modificac<span class=\"__1 _3\"></span>iones <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>normas emitidas <span class=\"__1 _7\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>IASB, <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>aplicaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gatoria <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>Uni\u00f3n <span class=\"__1 _13\"></span>Europe<span class=\"__1 _3\"></span>a, <span class=\"__1 _13\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>entr<span class=\"__1 _3\"></span>en <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> vigor, <span class=\"__1 _3\"></span>si <span class=\"__1 _20\"></span>le son <span class=\"__1 _20\"></span>aplicables. <span class=\"__1 _3\"></span>Aunqu<span class=\"__1 _3\"></span>e el<span class=\"__1 _3\"></span> Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>est\u00e1 <span class=\"__1 _20\"></span>actualmente <span class=\"__1 _3\"></span>analizand<span class=\"__1 _3\"></span>o su<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>impacto,<span class=\"__1 _3\"></span> en<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>funci\u00f3n <span class=\"__1 _20\"></span>de los<span class=\"__1 _3\"></span> an\u00e1lisis <span class=\"__1 _6\"></span>realizados <span class=\"__1 _6\"></span>hasta <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha, <span class=\"__1 _6\"></span>estima <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>inicial <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>tendr\u00e1 <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>significativo sobre los <span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>ad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os cons<span class=\"__1 _3\"></span>olidados salv<span class=\"__1 _3\"></span>o por <span class=\"__1 _3\"></span>la fu<span class=\"__1 _3\"></span>tura aplicaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span> NIIF <span class=\"__1 _3\"></span>18 \u201cPres<span class=\"__1 _3\"></span>entaci\u00f3n e<span class=\"__1 _3\"></span> informaci\u00f3n a revelar en los estados financier<span class=\"__1 _3\"></span>os\u201d que ha <span class=\"__1 _6\"></span><span class=\"ff1_1\">sido aprobada por el IASB pero est\u00e1 todav\u00eda </span>pendiente de ser ad<span class=\"__1 _3\"></span>optada por la Un<span class=\"__1 _3\"></span>i\u00f3n Europea. La <span class=\"__1 _6\"></span>NIIF <span class=\"__1 _6\"></span>18 <span class=\"__1 _6\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>introduce, <span class=\"__1 _6\"></span>entre o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>cambios, <span class=\"__1 _6\"></span>tres <span class=\"__1 _6\"></span>nuevos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>equerimientos <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>mejorar<span class=\"__1 _20\"></span> la informaci\u00f3n <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>mpresas sobre <span class=\"__1 _6\"></span>su rendimiento financiero y <span class=\"__1 _6\"></span>ofrecer<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a los inversores <span class=\"__1 _6\"></span>una mejor base para analizar <span class=\"__1 _3\"></span>y comparar<span class=\"__1 _3\"></span> las empresas:  - <span class=\"__1 _36\"> </span>mejora la comparabilidad del estado de <span class=\"__1 _6\"></span>rendi<span class=\"__1 _20\"></span>miento financiero <span class=\"__1 _6\"></span>intr<span class=\"__1 _3\"></span>oduciendo tres nuevas<span class=\"__1 _3\"></span> categor\u00edas: <span class=\"__1 _18\"> </span>operativo, <span class=\"__1 _33\"> </span>inversi\u00f3n <span class=\"__1 _18\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _18\"> </span>financiaci\u00f3n; <span class=\"__1 _33\"> </span>as\u00ed <span class=\"__1 _33\"> </span>como <span class=\"__1 _33\"> </span>nuevos <span class=\"__1 _35\"> </span>subtotale<span class=\"__1 _3\"></span>s: <span class=\"__1 _33\"> </span>resultado operativo y resultad<span class=\"__1 _3\"></span>o antes de fin<span class=\"__1 _3\"></span>anciaci\u00f3n e impu<span class=\"__1 _3\"></span>esto de la ganancia,  - <span class=\"__1 _36\"> </span>proporciona <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>mayor <span class=\"__1 _6\"></span>transparencia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>mediciones <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>rendimiento <span class=\"__1 _6\"></span>definidas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la Direcci\u00f3n introduciend<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> nu<span class=\"__1 _20\"></span>ev<span class=\"__1 _6\"></span>as gu\u00edas<span class=\"__1 _20\"></span> y<span class=\"__1 _6\"></span> d<span class=\"__1 _3\"></span>esgloses y - <span class=\"__1 _36\"> </span>facilita <span class=\"__1 _6\"></span>gu\u00edas <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>proporci<span class=\"__1 _3\"></span>onar <span class=\"__1 _6\"></span>una <span class=\"__1 _7\"></span>agrupaci\u00f3n <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>\u00fatil <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>informaci\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>estados financieros.  Esta <span class=\"__1 _20\"></span>norma <span class=\"__1 _20\"></span>ser\u00e1 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>aplicaci\u00f3n <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>partir <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>1 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>enero <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>2027, <span class=\"__1 _c\"></span>una <span class=\"__1 _3\"></span>vez <span class=\"__1 _20\"></span>haya <span class=\"__1 _20\"></span>sido <span class=\"__1 _20\"></span>aprobada <span class=\"__1 _c\"></span>por la <span class=\"__1 _c\"></span>Uni\u00f3n Europea. Normas e interpre<span class=\"__1 _3\"></span>taciones sig<span class=\"__1 _3\"></span>nificativas aplicadas en <span class=\"__1 _3\"></span>el ejerci<span class=\"__1 _3\"></span>cio 2024 Las normas e <span class=\"__1 _3\"></span>interpreta<span class=\"__1 _3\"></span>ciones apli<span class=\"__1 _3\"></span>cadas en la <span class=\"__1 _3\"></span>preparaci\u00f3n <span class=\"__1 _3\"></span>de es<span class=\"__1 _3\"></span>tas cuentas <span class=\"__1 _3\"></span>anuales cons<span class=\"__1 _3\"></span>olidadas s<span class=\"__1 _3\"></span>on las m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mas <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s aplicadas <span class=\"__1 _6\"></span>en las <span class=\"__1 _6\"></span>cuent<span class=\"__1 _3\"></span>as anuales <span class=\"__1 _6\"></span>consolidadas del ejercicio anual te<span class=\"__1 _6\"></span>rminad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el 31 de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>2023, <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>ninguna <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>normas, <span class=\"__1 _13\"></span>interpretaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"></span>modificaciones <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>son<span class=\"__1 _3\"></span> aplicables  por  primera  vez  en  este  ejercicio  ha  tenido  <span class=\"ls1a\">un</span> <span class=\"__1 _2c\"> </span>impacto  significa<span class=\"__1 _3\"></span>tivo  en  las  po<span class=\"__1 _6\"></span>l\u00ed<span class=\"__1 _20\"></span>ticas contables del Grup<span class=\"__1 _3\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Los <span class=\"__1 _2d\"> </span>estados <span class=\"__1 _2d\"> </span>financieros <span class=\"__1 _2d\"> </span>adjuntos <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>las<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>notas <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>mismos <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>comprenden <span class=\"__1 _2d\"></span>esta <span class=\"__1 _2d\"> </span>Memoria <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>que<span class=\"__1 _3\"></span> conforman <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>presentes  cuentas <span class=\"__1 _1a\"> </span>anuales  c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nsolida<span class=\"__1 _3\"></span>das <span class=\"__1 _32\"> </span>han <span class=\"__1 _32\"> </span>sido <span class=\"__1 _32\"> </span>elaboradas <span class=\"__1 _1a\"> </span>de  acuerd<span class=\"__1 _3\"></span>o  c<span class=\"__1 _3\"></span>on  la<span class=\"__1 _3\"></span>s Normas <span class=\"__1 _6\"></span>Interna<span class=\"__1 _3\"></span>cionales <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Infor<span class=\"__1 _3\"></span>maci\u00f3n <span class=\"__1 _6\"></span>Financiera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>(NIIF) <span class=\"__1 _6\"></span>adoptadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la Uni\u00f3n <span class=\"__1 _6\"></span>Europea <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>echa de <span class=\"__1 _20\"></span>cierre, <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>conformidad <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>Reglamento <span class=\"__1 _c\"></span>(CE) <span class=\"__1 _20\"></span>n\u00ba <span class=\"__1 _c\"></span>1606/2002 <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Parlamento <span class=\"__1 _c\"></span>Europeo <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Consejo de 19 de julio de<span class=\"__1 _3\"></span> 2002, as\u00ed <span class=\"__1 _3\"></span>como, por todas las disp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span>ciones e interpr<span class=\"__1 _3\"></span>etaciones q<span class=\"__1 _3\"></span>ue lo desarr<span class=\"__1 _3\"></span>ollan.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Las <span class=\"__1 _14\"> </span>cuentas <span class=\"__1 _14\"> </span>anuales <span class=\"__1 _2c\"> </span>consolidadas <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>Grupo <span class=\"__1 _14\"> </span>FCC, <span class=\"__1 _2c\"> </span>correspondientes <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>ejercicio <span class=\"__1 _14\"> </span>2024 <span class=\"__1 _14\"> </span>han <span class=\"__1 _14\"> </span>sido formuladas p<span class=\"__1 _3\"></span>or el<span class=\"__1 _3\"></span> Consej<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>Administraci\u00f3n<span class=\"__1 _3\"></span> de F<span class=\"__1 _20\"></span>omento de C<span class=\"__1 _3\"></span>onstrucciones <span class=\"__1 _3\"></span>y C<span class=\"__1 _3\"></span>ontratas, S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _3\"></span>y ser\u00e1n<span class=\"__1 _3\"></span> presentadas <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>aprobaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>Junta <span class=\"__1 _7\"></span>General <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Accionistas. <span class=\"__1 _7\"></span>No <span class=\"__1 _13\"></span>obs<span class=\"__1 _3\"></span>tante, <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>espera <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> produzcan <span class=\"__1 _20\"></span>modificaciones <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>las mis<span class=\"__1 _3\"></span>mas <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la cu<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pli<span class=\"__1 _3\"></span>mentaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>dicho <span class=\"__1 _20\"></span>requisito. Por <span class=\"__1 _c\"></span>su <span class=\"__1 _20\"></span>parte <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _20\"></span>anuales <span class=\"__1 _c\"></span>consolidadas <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _c\"></span>2023 <span class=\"__1 _20\"></span>fueron <span class=\"__1 _20\"></span>aprobadas <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>Junta <span class=\"__1 _c\"></span>General de Accionistas d<span class=\"__1 _3\"></span>e Fomento de Cons<span class=\"__1 _3\"></span>trucciones y C<span class=\"__1 _3\"></span>ontratas, S.A., celebrad<span class=\"__1 _3\"></span>a el d\u00eda <span class=\"ls19\">27</span> de junio de 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Estas <span class=\"__1 _13\"></span>cuentas <span class=\"__1 _13\"></span>anuales <span class=\"__1 _13\"></span>consolidad<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC <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>patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la situaci\u00f3n financiera <span class=\"__1 _3\"></span>a 31 de<span class=\"__1 _3\"></span> diciembre d<span class=\"__1 _3\"></span>e los ejerci<span class=\"__1 _3\"></span>cios 2024 y 2023, as\u00ed<span class=\"__1 _3\"></span> como de l<span class=\"__1 _3\"></span>os resultad<span class=\"__1 _3\"></span>os de las<span class=\"__1 _3\"></span> operaciones, <span class=\"__1 _3\"></span>de l<span class=\"__1 _3\"></span>os cambi<span class=\"__1 _3\"></span>os en el<span class=\"__1 _20\"></span> patrimonio ne<span class=\"__1 _3\"></span>to y d<span class=\"__1 _20\"></span>e los flujos <span class=\"__1 _3\"></span>de efec<span class=\"__1 _3\"></span>tivo cons<span class=\"__1 _3\"></span>olidados qu<span class=\"__1 _3\"></span>e se <span class=\"__1 _3\"></span>han producido en el Grup<span class=\"__1 _3\"></span>o durante dicho<span class=\"__1 _3\"></span>s ejercicios. Las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _c\"></span>anuales <span class=\"__1 _20\"></span>consolidad<span class=\"__1 _3\"></span>as <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>FCC <span class=\"__1 _20\"></span>han <span class=\"__1 _20\"></span>sido <span class=\"__1 _20\"></span>preparadas <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>partir <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>registros <span class=\"__1 _20\"></span>contables de Fo<span class=\"__1 _3\"></span>mento <span class=\"__1 _20\"></span>de Construcci<span class=\"__1 _20\"></span>ones y <span class=\"__1 _3\"></span>Contratas, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>sus sociedades<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>participadas.<span class=\"__1 _3\"></span> Dich<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>registros,<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> acuerdo con los<span class=\"__1 _3\"></span> procedimientos<span class=\"__1 _3\"></span> y sistemas op<span class=\"__1 _3\"></span>erativos establecidos en el Grup<span class=\"__1 _20\"></span>o, justifican y soportan<span class=\"__1 _3\"></span> los estados financier<span class=\"__1 _3\"></span>os consolidados<span class=\"__1 _3\"></span> realizados seg\u00fan <span class=\"__1 _3\"></span>la normativa c<span class=\"__1 _3\"></span>ontable inter<span class=\"__1 _3\"></span>nacional en vigor. Con <span class=\"__1 _6\"></span>objeto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>presentar <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>forma <span class=\"__1 _6\"></span>homog\u00e9nea <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>diferentes <span class=\"__1 _6\"></span>partidas <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>componen <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>cuentas<span class=\"__1 _3\"></span> consolidadas <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>han <span class=\"__1 _c\"></span>aplicado <span class=\"__1 _20\"></span>criterios <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>homogeneiza<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _20\"></span>contable <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _20\"></span>anuales <span class=\"__1 _20\"></span>individuales de las soci<span class=\"__1 _3\"></span>edades incluid<span class=\"__1 _3\"></span>as en <span class=\"__1 _20\"></span>el per\u00edmetro de la <span class=\"__1 _20\"></span>consolidaci\u00f3n. En <span class=\"__1 _3\"></span>los ejerci<span class=\"__1 _3\"></span>cios 2<span class=\"__1 _3\"></span>024 y 2023, la <span class=\"__1 _20\"></span>fecha de ci<span class=\"__1 _20\"></span>erre contable<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _3\"></span>anuales <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>incluidas <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>per\u00edmetro d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>consolidaci<span class=\"__1 _3\"></span>\u00f3n ha sido en general la<span class=\"__1 _3\"></span> misma que la S<span class=\"__1 _3\"></span>ociedad Dominan<span class=\"__1 _3\"></span>te, el 31 de<span class=\"__1 _3\"></span> diciembre.<span class=\"__1 _5f\"> </span>El 7 de <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>oviembre de 2024 el Grupo ha perfeccionad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> la escisi\u00f3n parcial financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de las actividades<span class=\"__1 _20\"></span> de <span class=\"__1 _33\"> </span>Inmobiliaria <span class=\"__1 _18\"> </span>y <span class=\"__1 _18\"> </span>Cementos <span class=\"__1 _18\"> </span>en <span class=\"__1 _33\"> </span>favor <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>sociedad <span class=\"__1 _18\"> </span>Inmocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>S.A. <span class=\"__1 _18\"> </span>La <span class=\"__1 _33\"> </span>citada <span class=\"__1 _18\"> </span>sociedad Inmocemento, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>fue <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>stituida <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>pasado <span class=\"__1 _7\"></span>10 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Construcciones <span class=\"__1 _6\"></span>y Contratas, S.A. <span class=\"__1 _6\"></span>como accionista \u00fanico, <span class=\"__1 _6\"></span>con el <span class=\"__1 _6\"></span>fin de <span class=\"__1 _6\"></span>recibir mediante <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>cisi\u00f3n parcial <span class=\"__1 _6\"></span>la totalidad de la participaci\u00f3n en las actividades de Inmobiliaria y Cementos que \u00e9sta ostent<span class=\"__1 _3\"></span>a<span class=\"__1 _6\"></span><span class=\"ls1a\">ba</span> en ambas. En el mes de <span class=\"__1 _6\"></span>may<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024 <span class=\"__1 _6\"></span>el Consejo de <span class=\"__1 _6\"></span>Ad<span class=\"__1 _3\"></span>ministraci\u00f3n de <span class=\"__1 _6\"></span>F<span class=\"__1 _3\"></span>omento de <span class=\"__1 _6\"></span>C<span class=\"__1 _3\"></span>onstrucciones y Contratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _20\"></span> aprob\u00f3 el <span class=\"__1 _20\"></span>proyecto de <span class=\"__1 _20\"></span>escisi\u00f3n, q<span class=\"__1 _3\"></span>ue pos<span class=\"__1 _3\"></span>teriormente <span class=\"__1 _20\"></span>fue aprobado <span class=\"__1 _20\"></span>por la <span class=\"__1 _3\"></span>Junta <span class=\"__1 _20\"></span>General de <span class=\"__1 _20\"></span>Accionistas el pasado 27<span class=\"__1 _3\"></span> de junio. Post<span class=\"__1 _3\"></span>eriormente el <span class=\"__1 _3\"></span>7 de novie<span class=\"__1 _3\"></span>mbre se produj<span class=\"__1 _3\"></span>o la inscripci<span class=\"__1 _3\"></span>\u00f3n de la escisi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>en el Registro Mercantil,<span class=\"__1 _3\"></span> momento en el qu<span class=\"__1 _3\"></span>e se consid<span class=\"__1 _3\"></span>er\u00f3 perfeccionada la <span class=\"__1 _3\"></span>operaci\u00f3n a efec<span class=\"__1 _3\"></span>tos contables. De acuerdo con l<span class=\"__1 _3\"></span>os t\u00e9rmin<span class=\"__1 _3\"></span>os de la opera<span class=\"__1 _3\"></span>ci\u00f3n, en el m<span class=\"__1 _3\"></span>omento de perfe<span class=\"__1 _3\"></span>ccionamiento de la <span class=\"__1 _3\"></span>escisi\u00f3n los accionistas  han  recibi<span class=\"ls1a\">do</span> <span class=\"__1 _2c\"> </span>tantas  acciones  de <span class=\"__1 _2c\"> </span>Inmocement<span class=\"__1 _3\"></span>o, <span class=\"__1 _2c\"> </span>S.A.  como  acciones  de <span class=\"__1 _2c\"> </span>Fomento  de Construcciones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _13\"></span>ostentaban <span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>esa <span class=\"__1 _7\"></span>fecha. <span class=\"__1 _7\"></span>Como <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onsecuencia, <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>pa<span class=\"__1 _3\"></span>sivos<span class=\"__1 _3\"></span> objeto <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>escisi\u00f3n <span class=\"__1 _2d\"></span>antes <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>despu\u00e9s <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>operaci\u00f3n <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>mantienen <span class=\"__1 _13\"></span>bajo <span class=\"__1 _2d\"> </span>control <span class=\"__1 _2d\"> </span>com\u00fan <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>se produce <span class=\"__1 _34\"> </span>variaci\u00f3n <span class=\"__1 _34\"> </span>alguna <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _34\"> </span>a <span class=\"__1 _1d\"> </span>la <span class=\"__1 _34\"> </span>estructura <span class=\"__1 _34\"> </span>accionarial <span class=\"__1 _34\"> </span>previa. <span class=\"__1 _2e\"> </span>Adicionalmente, <span class=\"__1 _1d\"> </span>los administrador<span class=\"ls1b\">es</span> <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>onsideran <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>Inmo<span class=\"__1 _3\"></span>cemento <span class=\"__1 _2d\"> </span>es <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>reorganizaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>del preexistente Grup<span class=\"__1 _3\"></span>o FCC. La <span class=\"__1 _2c\"> </span>Direcci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _2c\"> </span>grupo <span class=\"__1 _2c\"> </span>ha <span class=\"__1 _14\"> </span>seguido <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>marco <span class=\"__1 _2c\"> </span>contable <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>aplicaci\u00f3n, <span class=\"__1 _2c\"> </span>as\u00ed <span class=\"__1 _2c\"> </span>como <span class=\"__1 _2c\"> </span>su <span class=\"__1 _2c\"> </span>mejor <span class=\"__1 _14\"> </span>juicio profesional, <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>contab<span class=\"__1 _3\"></span>ilizaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>operaci\u00f3n <span class=\"__1 _13\"></span>descrita<span class=\"ls14\">. <span class=\"__1 _13\"></span></span>Tal <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>mencionado, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha considera<span class=\"ls1c\">do</span> <span class=\"ls1a\">que</span> <span class=\"__1 _20\"></span><span class=\"ls1d\">se<span class=\"ls0_1\"> trata<span class=\"__1 _20\"></span> de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>reorganizaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>un gr<span class=\"__1 _20\"></span>upo preexist<span class=\"__1 _3\"></span>ente <span class=\"__1 _20\"></span>que, <span class=\"__1 _3\"></span>dada<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>caracter\u00edsticas,<span class=\"__1 _3\"></span> </span></span>carece <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>sustancia<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>econ\u00f3mica, <span class=\"__1 _7\"></span>puesto <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>acci<span class=\"__1 _3\"></span>onistas <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>n <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _13\"></span>netos<span class=\"__1 _20\"></span> escindidos no <span class=\"__1 _6\"></span>var\u00eda <span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>escisi\u00f3n y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>af<span class=\"__1 _3\"></span>ecta <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>forma alguna <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>osici\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s minoritarios<span class=\"ls14\">. <span class=\"__1 _6\"></span></span>Por tanto, <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>FCC se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>procedido a <span class=\"__1 _6\"></span>dar <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>baja<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _6\"></span>y pasivos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ambas actividades <span class=\"__1 _6\"></span>por su valor consolidado con ca<span class=\"__1 _3\"></span>rgo a reservas, al considera<span class=\"__1 _3\"></span>r que no se ha realizado op<span class=\"__1 _3\"></span>eraci\u00f3n alguna que justifique el <span class=\"__1 _6\"></span>reconoci<span class=\"__1 _3\"></span>miento de <span class=\"__1 _6\"></span>la diferencia entre <span class=\"__1 _6\"></span>el citado v<span class=\"__1 _6\"></span>alor<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span>table <span class=\"__1 _6\"></span>y su v<span class=\"__1 _6\"></span>alor razonable al <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span> haberse realizado frente a terceros<span class=\"__1 _6\"></span>. Adici<span class=\"__1 _3\"></span>onalmente en aplicaci\u00f3n de <span class=\"__1 _6\"></span>lo establecid<span class=\"__1 _3\"></span>o por <span class=\"__1 _6\"></span>la normativa<span class=\"__1 _20\"></span> para la <span class=\"__1 _6\"></span>p\u00e9rdida de co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>trol, se <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>transf<span class=\"__1 _3\"></span>erido a <span class=\"__1 _6\"></span>resul<span class=\"__1 _3\"></span>tados los <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes previamente reconocidos en otro <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"></span>global <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>ajustes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>onsolidaci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>peraci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>intragrupo <span class=\"__1 _2d\"></span>relacionados<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>con ambas actividades (n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta 18<span class=\"__1 _3\"></span>). Como <span class=\"__1 _32\"> </span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>citada <span class=\"__1 _1a\"> </span>escisi\u00f3n,  se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _32\"> </span>producid<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>una <span class=\"__1 _1a\"> </span>salida  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>activos <span class=\"__1 _1a\"> </span>y  pasiv<span class=\"__1 _3\"></span>os, <span class=\"__1 _32\"> </span>que previamente <span class=\"__1 _20\"></span>hab\u00edan <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>reclasificados<span class=\"__1 _3\"></span> a<span class=\"__1 _20\"></span> mantenid<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>ara <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>venta <span class=\"__1 _20\"></span>por i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _20\"></span>de 4.451.728<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">miles <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> </span></span>euros y 1<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>537.027 miles de euros respectivamente con contrapartida en patrimonio neto (nota<span class=\"__1 _6\"></span>s <span class=\"ls9\">18</span> <span class=\"ls1e\">y </span>27<span class=\"ls0_1\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Las cuentas anuales<span class=\"__1 _3\"></span> consolidadas se e<span class=\"__1 _3\"></span>xpresan en <span class=\"__1 _3\"></span>miles de euros.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Reclasificacione<span class=\"__1 _3\"></span>s realizadas Se han realizado las sigu<span class=\"__1 _3\"></span>ientes reclasifi<span class=\"__1 _3\"></span>caciones: -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Reclasificaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>activos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _7\"></span>mantenidos <span class=\"__1 _13\"></span>para<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Inmobiliaria <span class=\"__1 _7\"></span>y Cementos desde <span class=\"__1 _6\"></span>la fecha de <span class=\"__1 _6\"></span>aproba<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n del proyecto de <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parci<span class=\"__1 _20\"></span>al <span class=\"__1 _6\"></span>financiera anteriormente<span class=\"__1 _20\"></span> mencionado <span class=\"__1 _1a\"> </span>y  de  los <span class=\"__1 _1a\"> </span>resultados  y <span class=\"__1 _1a\"> </span>flujos  de <span class=\"__1 _32\"> </span>efecti<span class=\"__1 _3\"></span>vo  de <span class=\"__1 _32\"> </span>ambas <span class=\"__1 _1a\"> </span>ac<span class=\"__1 _6\"></span>tividade<span class=\"__1 _3\"></span>s  hasta <span class=\"__1 _1a\"> </span>la  fecha <span class=\"__1 _32\"> </span>de<span class=\"__1 _3\"></span> perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>operaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>totalidad <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _13\"></span>a efectos comparati<span class=\"__1 _3\"></span>vos tal y como est<span class=\"__1 _3\"></span>ablece la norma<span class=\"__1 _3\"></span>tiva (nota <span class=\"__1 _3\"></span>5).<span class=\"__1 _5f\"> </span>Reexpresi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>datos <span class=\"__1 _20\"></span>comparativos <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciemb<span class=\"__1 _3\"></span>re <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023 <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>rec\u00e1lculo del <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>netos <span class=\"__1 _7\"></span>adquiridos <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>deter<span class=\"__1 _3\"></span>minadas <span class=\"__1 _7\"></span>combinaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocios realizadas  en <span class=\"__1 _32\"> </span>ejercicios <span class=\"__1 _32\"> </span>anterior<span class=\"__1 _3\"></span>es,  en  c<span class=\"__1 _3\"></span>oncreto  las  corresp<span class=\"__1 _3\"></span>ondientes  a <span class=\"__1 _32\"> </span>la  s<span class=\"__1 _3\"></span>ociedad  Municip<span class=\"__1 _3\"></span>al District <span class=\"__1 _6\"></span>Services, <span class=\"__1 _7\"></span>Llc. <span class=\"__1 _7\"></span>(nota <span class=\"__1 _6\"></span>4)<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _7\"></span>Houston <span class=\"__1 _7\"></span>Waste <span class=\"__1 _6\"></span>Solutions, <span class=\"__1 _6\"></span>L<span class=\"__1 _6\"></span>lc. <span class=\"__1 _6\"></span><span class=\"ls1f\">y <span class=\"__1 _7\"></span></span>Premier <span class=\"__1 _6\"></span>Waste Services, <span class=\"__1 _18\"> </span>Llc. <span class=\"__1 _33\"> </span>De <span class=\"__1 _33\"> </span>acuerdo <span class=\"__1 _33\"> </span>con <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>normativa <span class=\"__1 _18\"> </span>se <span class=\"__1 _35\"> </span>han <span class=\"__1 _18\"> </span>reestimado <span class=\"__1 _33\"> </span>los <span class=\"__1 _18\"> </span>valores <span class=\"__1 _18\"> </span>razonables <span class=\"__1 _33\"> </span>de determinados <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>materiales <span class=\"__1 _2d\"></span>e <span class=\"__1 _2d\"> </span>intangibles, <span class=\"__1 _2d\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>rr<span class=\"__1 _3\"></span>espondiente <span class=\"__1 _13\"></span>impacto <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>fo<span class=\"__1 _6\"></span>nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>de comercio declarad<span class=\"__1 _3\"></span>o (nota 7.b) y de los impuest<span class=\"__1 _3\"></span>os diferidos de pasivo. El impacto d<span class=\"__1 _3\"></span>e la reexpresi\u00f3n<span class=\"__1 _20\"></span> en los estados financi<span class=\"__1 _3\"></span>eros consolidad<span class=\"__1 _3\"></span>os del ejercicio<span class=\"__1 _3\"></span> 2023 ha sido el siguiente<span class=\"__1 _3\"></span>: 2023<span class=\"ls0_1\"> </span>Activo no corriente 1.977 <span class=\"ls0_1\"> </span>Inmovilizado intangible (6.478) Concesiones - Fondo de comercio (90.295) Otro inmovilizado intangible 83.817  Inmovilizado material 8.455 <span class=\"ls0_1\"> </span>Activo corriente - Total activo 1.977 <span class=\"ls0_1\"> </span>Patrimonio Neto (3.455) Pasivo no corriente 5.432 <span class=\"ls0_1\"> </span>Pasivos por impuestos diferidos 5.432 <span class=\"ls0_1\"> </span>Pasivo corriente - Total pasivo y patrimonio<span class=\"__1 _3\"></span> neto<span class=\"__1 _6\"></span> 1.977 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado de explotaci\u00f3n (3.522) Resultado antes de impuestos de operaciones continuadas (3.522) Resultado ejercicio procedente de op. continuad<span class=\"__1 _3\"></span>as<span class=\"__1 _6\"></span> (2.571) Resultado atribuido a la Sociedad Dominante (1.928) El <span class=\"__1 _1a\"> </span>impacto <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  patri<span class=\"__1 _20\"></span>monio <span class=\"__1 _1a\"> </span>neto <span class=\"__1 _32\"> </span>y <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _1a\"> </span>resultad<span class=\"__1 _20\"></span>o  ati<span class=\"__1 _3\"></span>ende <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>ariaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  gast<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por amortizaci\u00f3n por l<span class=\"__1 _3\"></span>a reestimaci<span class=\"__1 _3\"></span>\u00f3n de los acti<span class=\"__1 _3\"></span>vos materiales e intan<span class=\"__1 _3\"></span>gibles adquiri<span class=\"__1 _20\"></span>do<span class=\"__1 _6\"></span>s.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Normas e interpre<span class=\"__1 _3\"></span>taciones sig<span class=\"__1 _3\"></span>nificativas aplicadas en <span class=\"__1 _3\"></span>el ejerci<span class=\"__1 _3\"></span>cio 2024 Las normas e <span class=\"__1 _3\"></span>interpreta<span class=\"__1 _3\"></span>ciones apli<span class=\"__1 _3\"></span>cadas en la <span class=\"__1 _3\"></span>preparaci\u00f3n <span class=\"__1 _3\"></span>de es<span class=\"__1 _3\"></span>tas cuentas <span class=\"__1 _3\"></span>anuales cons<span class=\"__1 _3\"></span>olidadas s<span class=\"__1 _3\"></span>on las m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mas <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s aplicadas <span class=\"__1 _6\"></span>en las <span class=\"__1 _6\"></span>cuent<span class=\"__1 _3\"></span>as anuales <span class=\"__1 _6\"></span>consolidadas del ejercicio anual te<span class=\"__1 _6\"></span>rminad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el 31 de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>2023, <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>ninguna <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>normas, <span class=\"__1 _13\"></span>interpretaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"></span>modificaciones <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>son<span class=\"__1 _3\"></span> aplicables  por  primera  vez  en  este  ejercicio  ha  tenido  <span class=\"ls1a\">un</span> <span class=\"__1 _2c\"> </span>impacto  significa<span class=\"__1 _3\"></span>tivo  en  las  po<span class=\"__1 _6\"></span>l\u00ed<span class=\"__1 _20\"></span>ticas contables del Grup<span class=\"__1 _3\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1a\"></span><span class=\"ff3_1\">Principios<span class=\"__1 _3\"></span> de consolidac<span class=\"__1 _3\"></span>i\u00f3n<span class=\"ff6\"> </span></span></span>Sociedades dependien<span class=\"__1 _3\"></span>tes La <span class=\"__1 _13\"></span>consolidaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>realiza <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>m\u00e9todo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>integraci\u00f3n <span class=\"__1 _13\"></span>global <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>dependient<span class=\"__1 _3\"></span>es indicadas en el An<span class=\"__1 _3\"></span>exo I, en las que Fo<span class=\"__1 _3\"></span>mento de Constr<span class=\"__1 _3\"></span>ucciones y Contra<span class=\"__1 _3\"></span>tas, S.A. e<span class=\"__1 _3\"></span>jerce el control. El valor de la participaci\u00f3n de los accionistas min<span class=\"__1 _3\"></span>oritarios en el patrimonio se presenta en el ep\u00edgraf<span class=\"__1 _3\"></span>e \u201cIntereses min<span class=\"__1 _3\"></span>oritarios\u201d del pasiv<span class=\"__1 _3\"></span>o del balance<span class=\"__1 _3\"></span> de situ<span class=\"__1 _3\"></span>aci\u00f3n consolidado<span class=\"__1 _3\"></span> adjunto y la par<span class=\"__1 _3\"></span>ticipaci\u00f3n en<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>resultados se <span class=\"__1 _6\"></span>presenta en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ep\u00edgrafe \u201cResultado <span class=\"__1 _6\"></span>atribuid<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>inter<span class=\"__1 _3\"></span>eses <span class=\"__1 _6\"></span>minoritari<span class=\"__1 _3\"></span>os\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la cuenta de p\u00e9rdidas y ganan<span class=\"__1 _3\"></span>cias consolidada adju<span class=\"__1 _3\"></span>nta. En <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>caso, <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>fondo <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>determina<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"> </span>lo <span class=\"__1 _2d\"></span>indicado <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>nota <span class=\"__1 _13\"></span>3<span class=\"__1 _6\"></span>.b<span class=\"__1 _3\"></span>) <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la presente Memoria.<span class=\"__1 _5f\"> </span>Acuerdos conjunt<span class=\"__1 _3\"></span>os El Grupo desarrolla acuerd<span class=\"__1 _3\"></span>os conjuntos mediante la p<span class=\"__1 _20\"></span>articipaci\u00f3n en negocios conjuntos controlad<span class=\"__1 _3\"></span>os conjuntamente <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>alguna o <span class=\"__1 _7\"></span>algunas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>ajenas<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>(nota <span class=\"__1 _6\"></span>12), as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>mediante <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>participaci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>operaciones <span class=\"__1 _13\"></span>conjuntas, <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>trav\u00e9s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>uniones <span class=\"__1 _2d\"></span>temporale<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de empresas y otras <span class=\"__1 _3\"></span>entidades similar<span class=\"__1 _3\"></span>es (nota 13<span class=\"ls17\">).</span> El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>aplica <span class=\"__1 _13\"></span>su <span class=\"__1 _2d\"></span>juicio <span class=\"__1 _2d\"></span>profesi<span class=\"__1 _3\"></span>onal <span class=\"__1 _13\"></span>para <span class=\"__1 _2d\"> </span>evaluar <span class=\"__1 _2d\"></span>sus <span class=\"__1 _13\"></span>derechos <span class=\"__1 _2d\"></span>y <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>blig<span class=\"__1 _3\"></span>aciones <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>acuerdos<span class=\"__1 _20\"></span> conjuntos <span class=\"__1 _7\"></span>teniendo <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>cue<span class=\"__1 _3\"></span>nta <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>estructura <span class=\"__1 _7\"></span>financiera <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>f<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ma <span class=\"__1 _7\"></span>jur\u00eddica <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>t\u00e9rminos acordados <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>partes<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>hechos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>circunstancias <span class=\"__1 _6\"></span>r<span class=\"__1 _6\"></span>elevant<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>evaluar <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>tipo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acuerdo<span class=\"__1 _3\"></span> conjunto.  De <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>NIIF <span class=\"__1 _c\"></span>11<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>\u201cAcuerdos <span class=\"__1 _20\"></span>conjuntos\u201d, <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>participaciones <span class=\"__1 _c\"></span>en neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>conjuntos <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>integran<span class=\"__1 _20\"></span> seg\u00fan <span class=\"__1 _6\"></span>el m\u00e9todo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>icipaci\u00f3n y <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>incluyen en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>balance de <span class=\"__1 _6\"></span>situaci\u00f3n consolidado <span class=\"__1 _6\"></span>adjunto en el <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _2d\"></span>\u201cInversiones <span class=\"__1 _2d\"> </span>contabilizadas <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>particip<span class=\"__1 _3\"></span>aci\u00f3n\u201d. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>participaci\u00f3n <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el resultado <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pu<span class=\"__1 _3\"></span>estos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estas <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _13\"></span>figu<span class=\"__1 _3\"></span>ra <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span>R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> entidades  v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oradas  por <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>m\u00e9todo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>participaci\u00f3n\u201d <span class=\"__1 _2c\"> </span>de  la <span class=\"__1 _2c\"> </span>cuenta <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>p\u00e9rdidas  y <span class=\"__1 _14\"> </span>ganancias<span class=\"__1 _3\"></span> consolidada adjunta.<span class=\"__1 _5f\"> </span>Las <span class=\"__1 _34\"> </span>operaciones <span class=\"__1 _34\"> </span>conjuntas, <span class=\"__1 _2e\"> </span>principalmente <span class=\"__1 _34\"> </span>en <span class=\"__1 _34\"> </span>las <span class=\"__1 _34\"> </span>actividades <span class=\"__1 _34\"> </span>de <span class=\"__1 _34\"> </span>Construcci\u00f3n <span class=\"__1 _34\"> </span>y <span class=\"__1 _34\"> </span>Servicios Medioambientales <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>toman <span class=\"__1 _20\"></span>mayoritariamente <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>forma <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>uniones <span class=\"__1 _c\"></span>temporales <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>empresas <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>s entidades similares<span class=\"__1 _3\"></span>, se han integrado en las cu<span class=\"__1 _20\"></span>entas consolidadas adjuntas en funci\u00f3n del p<span class=\"__1 _3\"></span>orcentaje<span class=\"__1 _3\"></span> de participaci\u00f3n en l<span class=\"__1 _3\"></span>os activos, pasivos, ingre<span class=\"__1 _3\"></span>sos y gastos derivad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s de la<span class=\"__1 _3\"></span>s operaciones r<span class=\"__1 _3\"></span>ealizadas por<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>mismos,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>eliminando <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>saldos <span class=\"__1 _6\"></span>rec\u00edpro<span class=\"__1 _3\"></span>cos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos, <span class=\"__1 _6\"></span>as\u00ed<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>gastos<span class=\"__1 _3\"></span> no realizados fren<span class=\"__1 _3\"></span>te a terceros. En el <span class=\"__1 _3\"></span>Anexo<span class=\"__1 _3\"></span> II <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>relacionan<span class=\"__1 _3\"></span> los n<span class=\"__1 _20\"></span>egocios conjuntos<span class=\"__1 _3\"></span> con<span class=\"__1 _3\"></span>trolados <span class=\"__1 _3\"></span>conjuntamente<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on ter<span class=\"__1 _3\"></span>ceros ajen<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>al Grupo  y <span class=\"__1 _1a\"> </span>en  el  Ane<span class=\"__1 _3\"></span>xo  V <span class=\"__1 _32\"> </span>se  rela<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>nan<span class=\"__1 _20\"></span>  las  operacio<span class=\"__1 _3\"></span>nes  conjuntas<span class=\"__1 _3\"></span>  expl<span class=\"__1 _3\"></span>otadas <span class=\"__1 _32\"> </span>conjuntamente <span class=\"__1 _32\"> </span>con terceros <span class=\"__1 _1a\"> </span>ajenos <span class=\"__1 _2d\"> </span>al <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _2d\"> </span>principalmente <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"> </span>medio <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>uniones <span class=\"__1 _1a\"> </span>temporales <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>empresas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>otras<span class=\"__1 _3\"></span> entidades de carac<span class=\"__1 _3\"></span>ter\u00edsticas similar<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> \u00e9stas. Sociedades asociadas<span class=\"__1 _3\"></span> Las <span class=\"__1 _6\"></span>sociedades relacionadas <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>Anexo <span class=\"__1 _6\"></span>III, en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>Fomento de <span class=\"__1 _6\"></span>Construcciones y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> no  ej<span class=\"__1 _3\"></span>erce <span class=\"__1 _32\"> </span>control <span class=\"__1 _1a\"> </span>pero  tiene <span class=\"__1 _1a\"> </span>una  influencia <span class=\"__1 _1a\"> </span>significativa, <span class=\"__1 _1a\"> </span>se  incluyen <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _32\"> </span>bala<span class=\"__1 _3\"></span>nce  de <span class=\"__1 _1a\"> </span>situaci\u00f3n consolidado <span class=\"__1 _2f\"> </span>adjunto <span class=\"__1 _2f\"> </span>en <span class=\"__1 _2f\"> </span>el <span class=\"__1 _2f\"> </span>ep\u00edgrafe <span class=\"__1 _2f\"> </span>\u201c<span class=\"__1 _6\"></span>In<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ersi<span class=\"__1 _3\"></span>ones <span class=\"__1 _2f\"> </span>contabiliz<span class=\"ff1_1\">adas <span class=\"__1 _2f\"> </span>aplicando <span class=\"__1 _2f\"> </span>el <span class=\"__1 _2f\"> </span>m\u00e9todo <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>la<span class=\"__1 _20\"></span> </span>participaci\u00f3n\u201d, <span class=\"__1 _13\"></span>integr\u00e1ndos<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>dicho <span class=\"__1 _13\"></span>m\u00e9todo. <span class=\"__1 _2d\"></span>La <span class=\"__1 _2d\"></span>aportaci\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>resultado <span class=\"__1 _2d\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>impuestos <span class=\"__1 _13\"></span>del ejercicio <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>figura <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ep\u00edgrafe \u201cResultado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>entidades valoradas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo<span class=\"__1 _3\"></span> de la participaci\u00f3n\u201d<span class=\"__1 _3\"></span> de la cu<span class=\"ff1_1\">enta de p\u00e9rdid<span class=\"__1 _3\"></span>as y ganan<span class=\"__1 _3\"></span>cias consolidada adjunta.<span class=\"__1 _5f\"> </span></span>Operaciones entre <span class=\"__1 _3\"></span>empresas del Grup<span class=\"__1 _20\"></span>o En  las  transa<span class=\"__1 _20\"></span>ccio<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>es  entr<span class=\"__1 _3\"></span>e  sociedades<span class=\"__1 _3\"></span>  consolidad<span class=\"__1 _3\"></span>as,  se <span class=\"__1 _1a\"> </span>eliminan  los  resultad<span class=\"__1 _20\"></span>os  por  operaci<span class=\"__1 _3\"></span>ones internas, <span class=\"__1 _13\"></span>difiri\u00e9ndose <span class=\"__1 _13\"></span>hasta <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>realizan <span class=\"__1 _13\"></span>frente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>terceros <span class=\"__1 _13\"></span>ajenos <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _13\"></span>eliminaci\u00f3n <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>no aplica <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>\u201cAcuerdos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>concesi\u00f3n\u201d <span class=\"__1 _3\"></span>puesto<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>resultado <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>considera<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>realizado <span class=\"__1 _3\"></span>frente <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>terceros (nota 3.a). Los <span class=\"__1 _1a\"> </span>trabaj<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>efectuados <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _1a\"> </span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _2d\"> </span>su <span class=\"__1 _1a\"> </span>propio <span class=\"__1 _1a\"> </span>in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _2d\"></span>se <span class=\"__1 _1a\"> </span>recon<span class=\"__1 _3\"></span>ocen <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>su <span class=\"__1 _2d\"> </span>coste <span class=\"__1 _1a\"> </span>de producci\u00f3n elimin\u00e1nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>se l<span class=\"__1 _3\"></span>os resultados intragru<span class=\"__1 _3\"></span>po. Se han eli<span class=\"__1 _3\"></span>minado de las<span class=\"__1 _20\"></span> c<span class=\"__1 _6\"></span>u<span class=\"__1 _20\"></span>entas anuales consolidadas<span class=\"__1 _3\"></span>, los cr\u00e9dit<span class=\"__1 _3\"></span>os y d\u00e9bit<span class=\"__1 _3\"></span>os rec\u00ed<span class=\"__1 _3\"></span>procos, as\u00ed <span class=\"__1 _3\"></span>como, los ingresos y gastos<span class=\"__1 _3\"></span> internos en el c<span class=\"__1 _3\"></span>onjunto de las s<span class=\"__1 _3\"></span>ociedades dependient<span class=\"__1 _3\"></span>es que se cons<span class=\"__1 _3\"></span>olidan.<span class=\"__1 _5f\"> </span>Variaciones en <span class=\"__1 _3\"></span>el per\u00edmetro de cons<span class=\"__1 _3\"></span>olidaci\u00f3n En <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>Anexo <span class=\"__1 _13\"></span>IV <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"></span>presentan <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>cambios <span class=\"__1 _2d\"></span>habidos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>durante <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>ejercicio <span class=\"__1 _2d\"></span>2024 <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>conjunto <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>las sociedades cons<span class=\"__1 _3\"></span>olidadas p<span class=\"__1 _3\"></span>or integraci<span class=\"__1 _3\"></span>\u00f3n global <span class=\"__1 _3\"></span>y por <span class=\"__1 _3\"></span>el m\u00e9todo <span class=\"__1 _3\"></span>de la particip<span class=\"__1 _3\"></span>aci\u00f3n. <span class=\"__1 _3\"></span>Los resultad<span class=\"__1 _3\"></span>os de estas s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _20\"></span>se incluyen<span class=\"__1 _3\"></span> en <span class=\"__1 _20\"></span>la cuenta <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>p\u00e9rdidas y <span class=\"__1 _20\"></span>ganancias c<span class=\"__1 _3\"></span>onsolidada <span class=\"__1 _3\"></span>desde <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _20\"></span>efe<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>tiva de adquisici\u00f3n o hast<span class=\"__1 _3\"></span>a la fecha efec<span class=\"__1 _3\"></span>tiva de enajenaci<span class=\"__1 _3\"></span>\u00f3n o baja de cuent<span class=\"__1 _3\"></span>as, seg\u00fan corre<span class=\"__1 _3\"></span>sponda. En <span class=\"__1 _6\"></span>las correspondientes <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>otas <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>esta Memoria, <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>el t\u00edtulo <span class=\"__1 _6\"></span>\u201cVariaci\u00f3n del <span class=\"__1 _6\"></span>per\u00edmetr<span class=\"__1 _3\"></span>o\u201d, <span class=\"__1 _6\"></span>se muestra la <span class=\"__1 _2c\"> </span>incidencia  de <span class=\"__1 _2c\"> </span>las  incorporaciones  y  salidas <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>sociedades  en  el <span class=\"__1 _2c\"> </span>per\u00edmetro <span class=\"__1 _2c\"> </span>de  consolidaci\u00f3n. Adicionalmente <span class=\"__1 _1a\"> </span>en  la <span class=\"__1 _32\"> </span>nota <span class=\"__1 _1a\"> </span>4  <span class=\"ffc\">de <span class=\"__1 _32\"> </span>esta <span class=\"__1 _32\"> </span>Memoria <span class=\"__1 _1a\"> </span>\u201c<span class=\"__1 _6\"></span>Va<span class=\"__1 _20\"></span>riaciones  del <span class=\"__1 _32\"> </span>per\u00edmetr<span class=\"__1 _3\"></span>o  d<span class=\"__1 _3\"></span>e  cons<span class=\"__1 _3\"></span>olidaci\u00f3n\u201d <span class=\"__1 _32\"> </span>se </span>exponen las entrad<span class=\"__1 _3\"></span>as y salidas m\u00e1s<span class=\"__1 _3\"></span> significativas al <span class=\"__1 _3\"></span>mismo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Sociedades dependien<span class=\"__1 _3\"></span>tes La <span class=\"__1 _13\"></span>consolidaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>realiza <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>m\u00e9todo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>integraci\u00f3n <span class=\"__1 _13\"></span>global <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>dependient<span class=\"__1 _3\"></span>es indicadas en el An<span class=\"__1 _3\"></span>exo I, en las que Fo<span class=\"__1 _3\"></span>mento de Constr<span class=\"__1 _3\"></span>ucciones y Contra<span class=\"__1 _3\"></span>tas, S.A. e<span class=\"__1 _3\"></span>jerce el control. El valor de la participaci\u00f3n de los accionistas min<span class=\"__1 _3\"></span>oritarios en el patrimonio se presenta en el ep\u00edgraf<span class=\"__1 _3\"></span>e \u201cIntereses min<span class=\"__1 _3\"></span>oritarios\u201d del pasiv<span class=\"__1 _3\"></span>o del balance<span class=\"__1 _3\"></span> de situ<span class=\"__1 _3\"></span>aci\u00f3n consolidado<span class=\"__1 _3\"></span> adjunto y la par<span class=\"__1 _3\"></span>ticipaci\u00f3n en<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>resultados se <span class=\"__1 _6\"></span>presenta en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ep\u00edgrafe \u201cResultado <span class=\"__1 _6\"></span>atribuid<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>inter<span class=\"__1 _3\"></span>eses <span class=\"__1 _6\"></span>minoritari<span class=\"__1 _3\"></span>os\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la cuenta de p\u00e9rdidas y ganan<span class=\"__1 _3\"></span>cias consolidada adju<span class=\"__1 _3\"></span>nta. En <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>caso, <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>fondo <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>determina<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"> </span>lo <span class=\"__1 _2d\"></span>indicado <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>nota <span class=\"__1 _13\"></span>3<span class=\"__1 _6\"></span>.b<span class=\"__1 _3\"></span>) <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la presente Memoria.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "De <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>NIIF <span class=\"__1 _c\"></span>11<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>\u201cAcuerdos <span class=\"__1 _20\"></span>conjuntos\u201d, <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>participaciones <span class=\"__1 _c\"></span>en neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>conjuntos <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>integran<span class=\"__1 _20\"></span> seg\u00fan <span class=\"__1 _6\"></span>el m\u00e9todo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>icipaci\u00f3n y <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>incluyen en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>balance de <span class=\"__1 _6\"></span>situaci\u00f3n consolidado <span class=\"__1 _6\"></span>adjunto en el <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _2d\"></span>\u201cInversiones <span class=\"__1 _2d\"> </span>contabilizadas <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>particip<span class=\"__1 _3\"></span>aci\u00f3n\u201d. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>participaci\u00f3n <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el resultado <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pu<span class=\"__1 _3\"></span>estos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estas <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _13\"></span>figu<span class=\"__1 _3\"></span>ra <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span>R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> entidades  v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oradas  por <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>m\u00e9todo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>participaci\u00f3n\u201d <span class=\"__1 _2c\"> </span>de  la <span class=\"__1 _2c\"> </span>cuenta <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>p\u00e9rdidas  y <span class=\"__1 _14\"> </span>ganancias<span class=\"__1 _3\"></span> consolidada adjunta.<span class=\"__1 _5f\"> </span>h)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Inversiones conta<span class=\"__1 _3\"></span>bilizadas a<span class=\"__1 _3\"></span>plicando el m\u00e9to<span class=\"__1 _3\"></span>do de la p<span class=\"__1 _3\"></span>articipaci\u00f3n </span></span>Las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>someten <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>deteri<span class=\"__1 _3\"></span>oro <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>cuando <span class=\"__1 _7\"></span>haya <span class=\"__1 _6\"></span>indicios <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>que puedan poner <span class=\"__1 _6\"></span>de manifiesto una <span class=\"__1 _6\"></span>dis<span class=\"__1 _3\"></span>minuci\u00f3n del valor <span class=\"__1 _6\"></span>recuperable<span class=\"__1 _3\"></span> por <span class=\"__1 _6\"></span>debaj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or en <span class=\"__1 _6\"></span>libros de la inversi\u00f3n, para <span class=\"__1 _3\"></span>ello se utili<span class=\"__1 _3\"></span>zan tanto fuentes<span class=\"__1 _3\"></span> internas como e<span class=\"__1 _3\"></span>xternas.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Sociedades asociadas<span class=\"__1 _3\"></span> Las <span class=\"__1 _6\"></span>sociedades relacionadas <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>Anexo <span class=\"__1 _6\"></span>III, en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>Fomento de <span class=\"__1 _6\"></span>Construcciones y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> no  ej<span class=\"__1 _3\"></span>erce <span class=\"__1 _32\"> </span>control <span class=\"__1 _1a\"> </span>pero  tiene <span class=\"__1 _1a\"> </span>una  influencia <span class=\"__1 _1a\"> </span>significativa, <span class=\"__1 _1a\"> </span>se  incluyen <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _32\"> </span>bala<span class=\"__1 _3\"></span>nce  de <span class=\"__1 _1a\"> </span>situaci\u00f3n consolidado <span class=\"__1 _2f\"> </span>adjunto <span class=\"__1 _2f\"> </span>en <span class=\"__1 _2f\"> </span>el <span class=\"__1 _2f\"> </span>ep\u00edgrafe <span class=\"__1 _2f\"> </span>\u201c<span class=\"__1 _6\"></span>In<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ersi<span class=\"__1 _3\"></span>ones <span class=\"__1 _2f\"> </span>contabiliz<span class=\"ff1_1\">adas <span class=\"__1 _2f\"> </span>aplicando <span class=\"__1 _2f\"> </span>el <span class=\"__1 _2f\"> </span>m\u00e9todo <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>la<span class=\"__1 _20\"></span> </span>participaci\u00f3n\u201d, <span class=\"__1 _13\"></span>integr\u00e1ndos<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>dicho <span class=\"__1 _13\"></span>m\u00e9todo. <span class=\"__1 _2d\"></span>La <span class=\"__1 _2d\"></span>aportaci\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>resultado <span class=\"__1 _2d\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>impuestos <span class=\"__1 _13\"></span>del ejercicio <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>figura <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ep\u00edgrafe \u201cResultado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>entidades valoradas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo<span class=\"__1 _3\"></span> de la participaci\u00f3n\u201d<span class=\"__1 _3\"></span> de la cu<span class=\"ff1_1\">enta de p\u00e9rdid<span class=\"__1 _3\"></span>as y ganan<span class=\"__1 _3\"></span>cias consolidada adjunta.<span class=\"__1 _5f\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "3.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">NORMAS DE VA<span class=\"__1 _3\"></span>LORACI\u00d3N </span></span>A <span class=\"__1 _6\"></span>continuaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>detallan <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>normas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>valoraci\u00f3n<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>relevantes <span class=\"__1 _6\"></span>aplicadas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>anuales consolidadas del Grup<span class=\"__1 _3\"></span>o FCC: a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Acuerdos de Con<span class=\"__1 _3\"></span>cesi\u00f3n de Servicios </span></span>Los c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>oncesi\u00f3n <span class=\"__1 _20\"></span>suponen <span class=\"__1 _3\"></span>acuerdos <span class=\"__1 _20\"></span>entre un<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>entidad <span class=\"__1 _3\"></span>p\u00fablica<span class=\"__1 _3\"></span> conc<span class=\"__1 _3\"></span>edente <span class=\"__1 _20\"></span>y sociedad<span class=\"__1 _3\"></span>es d<span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _38\"> </span>FCC <span class=\"__1 _38\"> </span>para <span class=\"__1 _38\"> </span>prop<span class=\"__1 _3\"></span>orcionar <span class=\"__1 _38\"> </span>servici<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>p\u00fablicos <span class=\"__1 _14\"> </span>tales <span class=\"__1 _38\"> </span>como <span class=\"__1 _38\"> </span>distribuci\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>agua, <span class=\"__1 _38\"> </span>filtraci\u00f3n <span class=\"__1 _38\"> </span>y depuraci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>aguas <span class=\"__1 _14\"> </span>residuales,  gesti\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>vertederos, <span class=\"__1 _2c\"> </span>autopistas <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>t\u00faneles,  etc. <span class=\"__1 _14\"> </span>mediante <span class=\"__1 _2c\"> </span>la explotaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>infraestructura. <span class=\"__1 _6\"></span>Por <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>lado, <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _6\"></span>derivados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>prestaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>servicio pueden  percibirse <span class=\"__1 _2c\"> </span>directamente  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>usuarios <span class=\"__1 _2c\"> </span>o <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>ocasiones <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span>trav\u00e9s <span class=\"__1 _2c\"> </span>de  la <span class=\"__1 _2c\"> </span>propia <span class=\"__1 _2c\"> </span>entidad concedente, qui<span class=\"__1 _3\"></span>en regula los precios<span class=\"__1 _3\"></span> por la prestaci\u00f3n<span class=\"__1 _3\"></span> del servicio. El Grupo registra sus<span class=\"__1 _3\"></span> concesiones d<span class=\"__1 _3\"></span>e acuerdo con <span class=\"ffc\">lo di<span class=\"__1 _3\"></span>spuesto en la CINIIF <span class=\"__1 _3\"></span>12 \u201cAcuerdo de Conc<span class=\"__1 _3\"></span>esi\u00f3n<span class=\"__1 _3\"></span> </span>de Servicios\u201d.<span class=\"ff1_1\"> </span>Los <span class=\"__1 _2d\"></span>activos <span class=\"__1 _2d\"></span>intangib<span class=\"__1 _3\"></span>les <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ncesi<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>calificadas <span class=\"__1 _2d\"></span>como <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _2d\"></span>amortizan <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>activo <span class=\"__1 _2d\"></span>resultant<span class=\"__1 _3\"></span>e seg\u00fan <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>patr\u00f3n de <span class=\"__1 _6\"></span>consu<span class=\"__1 _3\"></span>mo, entendiendo <span class=\"__1 _6\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>tal la <span class=\"__1 _6\"></span>evoluci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mejor<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estimac<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>unidade<span class=\"__1 _20\"></span>s de p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>cada una <span class=\"__1 _20\"></span>de las <span class=\"__1 _3\"></span>distintas <span class=\"__1 _20\"></span>actividades. <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>os <span class=\"__1 _20\"></span>negocios c<span class=\"__1 _3\"></span>oncesionale<span class=\"__1 _3\"></span>s cuan<span class=\"__1 _3\"></span>titativament<span class=\"__1 _20\"></span>e m\u00e1s <span class=\"__1 _6\"></span>importante <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>localizan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>d<span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>abastecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>saneamiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>aguas que amortiza <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s activos en funci\u00f3n <span class=\"__1 _6\"></span>del consumo de agua que, <span class=\"__1 _6\"></span>en general, se muestra co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>tante a lo largo <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ti<span class=\"__1 _3\"></span>empo <span class=\"__1 _7\"></span>debido, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>una<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>parte, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>redu<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>l\u00edtica<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>ah<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rro<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>agua <span class=\"__1 _6\"></span>y, <span class=\"__1 _13\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>otra parte, <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>aumento <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el i<span class=\"__1 _20\"></span>ncremento d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>poblaci\u00f3n; <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>servicios <span class=\"__1 _20\"></span>medioambientales,<span class=\"__1 _20\"></span> principalmente <span class=\"__1 _13\"></span>plantas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>reciclaje <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>valorizaci\u00f3n <span class=\"__1 _13\"></span>energ\u00e9tica<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>residuo<span class=\"__1 _6\"></span>s, <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>amortizan<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en funci\u00f3n  de  las  toneladas  tratadas;  y  en  la <span class=\"__1 _2c\"> </span>actividad  de  concesiones,  princip<span class=\"__1 _3\"></span>almente  autov\u00edas  y<span class=\"__1 _3\"></span> autopistas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>peaje, <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>funci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _1a\"> </span>tr\u00e1fico.<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>La <span class=\"__1 _2d\"></span>amortizaci\u00f3n <span class=\"__1 _2d\"></span>se <span class=\"__1 _1a\"> </span>compl<span class=\"__1 _3\"></span>eta <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el periodo <span class=\"__1 _2c\"> </span>concesional <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>general <span class=\"__1 _14\"> </span>est\u00e1 <span class=\"__1 _2c\"> </span>co<span class=\"__1 _6\"></span>mpr<span class=\"__1 _3\"></span>endido <span class=\"__1 _2c\"> </span>entre <span class=\"__1 _14\"> </span>25 <span class=\"__1 _14\"> </span>y <span class=\"__1 _14\"> </span>50 <span class=\"__1 _2c\"> </span>a\u00f1o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>. <span class=\"__1 _14\"> </span>Por <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>parte, <span class=\"__1 _2c\"> </span>las concesiones  calific<span class=\"__1 _3\"></span>adas  como  ac<span class=\"__1 _3\"></span>tivo  financiero  se<span class=\"__1 _3\"></span>  valoran  de  acuerdo  con<span class=\"__1 _3\"></span>  el  m\u00e9todo  del  cos<span class=\"__1 _3\"></span>te amortizado. b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Combinaciones de<span class=\"__1 _3\"></span> negocios y fond<span class=\"__1 _3\"></span>o de comercio </span></span>El fondo <span class=\"__1 _3\"></span>de c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>merci<span class=\"__1 _3\"></span>o se <span class=\"__1 _3\"></span>reconoc<span class=\"__1 _3\"></span>e por <span class=\"__1 _3\"></span>la diferenci<span class=\"__1 _3\"></span>a pos<span class=\"__1 _20\"></span>itiv<span class=\"__1 _6\"></span>a <span class=\"__1 _20\"></span>entre (a) la <span class=\"__1 _20\"></span>suma del <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>le de <span class=\"__1 _3\"></span>la contraprestaci\u00f3n transferid<span class=\"__1 _20\"></span>a <span class=\"__1 _6\"></span>por la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n adqui<span class=\"__1 _3\"></span>rida, el importe de los intereses<span class=\"__1 _3\"></span> minoritarios y el v<span class=\"__1 _3\"></span>alor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>toma <span class=\"__1 _20\"></span>de contr<span class=\"__1 _3\"></span>ol d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las p<span class=\"__1 _3\"></span>articipacion<span class=\"__1 _3\"></span>es an<span class=\"__1 _20\"></span>teriores en <span class=\"__1 _20\"></span>el cas<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e qu<span class=\"__1 _3\"></span>e la toma de c<span class=\"__1 _3\"></span>ontrol se r<span class=\"__1 _3\"></span>ealice por <span class=\"__1 _3\"></span>etapas y (b)<span class=\"__1 _3\"></span> el valor r<span class=\"__1 _3\"></span>azonable de l<span class=\"__1 _3\"></span>os activos <span class=\"__1 _3\"></span>y pasivos iden<span class=\"__1 _3\"></span>tificables.<span class=\"__1 _5f\"> </span>Cuando <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>diferencia <span class=\"__1 _2d\"></span>obtenida <span class=\"__1 _2d\"></span>seg\u00fan <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>p\u00e1rrafo <span class=\"__1 _2d\"></span>anterior <span class=\"__1 _2d\"></span>es <span class=\"__1 _2d\"> </span>un <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _2d\"> </span>negativo, <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>produce <span class=\"__1 _2d\"></span>una compra <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ndici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _6\"></span>ventajosas. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>situaciones <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>vuelve <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>revisar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>identificaci\u00f3n <span class=\"__1 _6\"></span>y valoraci\u00f3n de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os activos y <span class=\"__1 _6\"></span>pasivos adquiridos y si <span class=\"__1 _6\"></span>se confirma <span class=\"__1 _6\"></span>dicha diferencia,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e reconoce <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omo un resultado <span class=\"__1 _7\"></span>positivo <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span><span class=\"ff1_1\">Deteri<span class=\"__1 _3\"></span>oro <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>enajenacione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>del<span class=\"__1 _3\"></span> </span>inmovilizado<span class=\"ffc ls22\">\u201d.<span class=\"__1 _20\"></span><span class=\"ff1_1 ls0_1\"> </span></span>Con <span class=\"__1 _2c\"> </span>car\u00e1cter  general,  los <span class=\"__1 _2c\"> </span>intereses  minoritarios  se <span class=\"__1 _2c\"> </span>valoran <span class=\"__1 _2c\"> </span>por <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>parte  proporcional  del <span class=\"__1 _2c\"> </span>valor razonable en los acti<span class=\"__1 _3\"></span>vos y pasivos de la<span class=\"__1 _3\"></span> sociedad adqui<span class=\"__1 _3\"></span>rida. c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _39\"> </span><span class=\"ff3_1\">Inmovilizado Intan<span class=\"__1 _3\"></span>gible </span></span>Salvo <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>indicado <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>dos <span class=\"__1 _13\"></span>apartados <span class=\"__1 _13\"></span>anteriores <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>nota <span class=\"__1 _2d\"></span>relativos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>acuerdos <span class=\"__1 _13\"></span>de concesi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>servicio<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resto <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _13\"></span>intangi<span class=\"__1 _3\"></span>ble <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>figura <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los estados <span class=\"__1 _14\"> </span>financieros <span class=\"__1 _2c\"> </span>adjuntos, <span class=\"__1 _14\"> </span>se <span class=\"__1 _14\"> </span>reconoce <span class=\"__1 _14\"> </span>inicialmente <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>coste <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>adquisici\u00f3n. <span class=\"__1 _14\"> </span>Entre <span class=\"__1 _2c\"> </span>estos inmovilizados <span class=\"__1 _3\"></span>intangibles <span class=\"__1 _3\"></span>se in<span class=\"__1 _3\"></span>cluye el <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>les de <span class=\"__1 _3\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>adquiridos <span class=\"__1 _20\"></span>en combinaciones<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>negocios, <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _20\"></span>relacionadas <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>contratos <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>licencias <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>explotaci\u00f3n, <span class=\"__1 _20\"></span>derechos <span class=\"__1 _20\"></span>de superfi<span class=\"__1 _3\"></span>cie y aplicaciones inf<span class=\"__1 _3\"></span>orm\u00e1ticas<span class=\"__1 _3\"></span>. Dichos <span class=\"__1 _2d\"> </span>inmovilizados <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _2d\"> </span>registrados <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _2d\"></span>una <span class=\"__1 _2d\"></span>vida <span class=\"__1 _2d\"></span>\u00fatil <span class=\"__1 _2d\"> </span>finita. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span>mortizaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _1a\"> </span>realiza<span class=\"__1 _3\"></span> durante su vida \u00fatil que en general se sit\u00faa entre 20 y 35 a\u00f1os, es decir, el <span class=\"__1 _6\"></span>peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o durante el cual se estima <span class=\"__1 _20\"></span>que generar\u00e1<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"></span>ingresos, u<span class=\"__1 _3\"></span>tiliz\u00e1ndose <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo <span class=\"__1 _20\"></span>lineal, salv<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>cuando <span class=\"__1 _20\"></span>la aplic<span class=\"__1 _20\"></span>aci\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>patr\u00f3n <span class=\"__1 _20\"></span>de consumo refleja<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on mayor<span class=\"__1 _3\"></span> fidelid<span class=\"__1 _3\"></span>ad su d<span class=\"__1 _3\"></span>epreciaci\u00f3n. <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>as <span class=\"__1 _3\"></span>aplicaciones<span class=\"__1 _3\"></span> infor<span class=\"__1 _3\"></span>m\u00e1ticas se a<span class=\"__1 _3\"></span>mortizan, <span class=\"__1 _3\"></span>con<span class=\"__1 _3\"></span> car\u00e1cter general,<span class=\"__1 _3\"></span> en un plazo de <span class=\"__1 _3\"></span>5 a 10 a\u00f1os. El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>registra <span class=\"__1 _3\"></span>como <span class=\"__1 _c\"></span>un <span class=\"__1 _3\"></span>activo <span class=\"__1 _20\"></span>intangible <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>amortiz<span class=\"__1 _3\"></span>able <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>CO2 <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>recibe la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>Cementos. <span class=\"__1 _13\"></span>Los <span class=\"__1 _2d\"></span>derechos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>recibidos <span class=\"__1 _2d\"></span>gratuitamente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>conforme <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>correspondiente<span class=\"__1 _3\"></span>s planes <span class=\"__1 _6\"></span>nacionales <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>asignaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>precio <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _6\"></span>vigente <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se reciben, <span class=\"__1 _6\"></span>registrand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>subvenci\u00f3n <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mismo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe. <span class=\"__1 _6\"></span>De <span class=\"__1 _6\"></span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>opci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>permitida <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>or la <span class=\"__1 _13\"></span>normativa, <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>intangible <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>minora <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>subvenci\u00f3n <span class=\"__1 _2d\"></span>recibida. <span class=\"__1 _13\"></span>Como <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la escisi\u00f3n parcial <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciera (nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado origen al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento, a 31<span class=\"__1 _6\"></span> de diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024, esta casu\u00edsti<span class=\"__1 _3\"></span>ca ha dejado de ser ap<span class=\"__1 _3\"></span>licable en l<span class=\"__1 _3\"></span>os estados financier<span class=\"__1 _3\"></span>os del Gru<span class=\"__1 _3\"></span>po FCC.  d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Inmovilizado Ma<span class=\"__1 _3\"></span>terial  </span></span>El inmovilizado material se halla <span class=\"__1 _6\"></span>registrad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> su <span class=\"__1 _6\"></span>preci<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>coste,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>enos la <span class=\"__1 _6\"></span>amorti<span class=\"__1 _3\"></span>zaci\u00f3n acumulada y cualquier p\u00e9rdida <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> deterioro de <span class=\"__1 _6\"></span>valor reconocida. Asimismo se <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>cluye dentro <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>co<span class=\"__1 _3\"></span>ste de <span class=\"__1 _6\"></span>dichos<span class=\"__1 _3\"></span> inmovilizados <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>estimaci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>actual d<span class=\"__1 _3\"></span>e d<span class=\"__1 _3\"></span>esman<span class=\"__1 _3\"></span>telamiento o <span class=\"__1 _20\"></span>retiro de <span class=\"__1 _20\"></span>los elem<span class=\"__1 _3\"></span>entos <span class=\"__1 _3\"></span>afectos <span class=\"__1 _3\"></span>y, en <span class=\"__1 _14\"> </span>aquellos <span class=\"__1 _38\"> </span>casos <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _14\"> </span>sido <span class=\"__1 _38\"> </span>adquiridos <span class=\"__1 _14\"> </span>mediante <span class=\"__1 _14\"> </span>combinaciones <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>negocio, <span class=\"__1 _14\"> </span>se <span class=\"__1 _38\"> </span>registr<span class=\"__1 _3\"></span>an inicialmente al <span class=\"__1 _3\"></span>valor razonable en la f<span class=\"__1 _3\"></span>echa de adquisi<span class=\"__1 _3\"></span>ci\u00f3n. Las <span class=\"__1 _1a\"> </span>sociedades <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>inmovilizado <span class=\"__1 _1a\"> </span>siguiendo<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>lineal, <span class=\"__1 _1a\"> </span>distribuyendo <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>coste <span class=\"__1 _1a\"> </span>del mismo entre lo<span class=\"__1 _3\"></span>s siguientes a\u00f1<span class=\"__1 _3\"></span>os de vida \u00fatil esti<span class=\"__1 _3\"></span>mada: Bienes naturales y construcciones 25<span class=\"ls0_1\">-</span>100<span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas, maquinaria y elemen<span class=\"__1 _3\"></span>tos de transporte 5-<span class=\"ls5\">30</span> Mobiliario y utillaje 7-<span class=\"ls5\">12</span> Otro inmovilizado 5-<span class=\"ls5\">10</span> No <span class=\"__1 _13\"></span>obstante, <span class=\"__1 _13\"></span>pueden <span class=\"__1 _13\"></span>existir <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>caracterizan <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>tener <span class=\"__1 _13\"></span>un <span class=\"__1 _2d\"></span>periodo <span class=\"__1 _13\"></span>de vigencia <span class=\"__1 _7\"></span>inferior <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>vida <span class=\"__1 _7\"></span>\u00fatil <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>elementos <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>nmovilizado <span class=\"__1 _7\"></span>afectos <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>mismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cu<span class=\"__1 _3\"></span>yo <span class=\"__1 _7\"></span>caso <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e amortizan en funci<span class=\"__1 _3\"></span>\u00f3n de dicho per\u00ed<span class=\"__1 _3\"></span>odo de vigencia.<span class=\"__1 _5f\"> </span>Peri\u00f3dicamente se <span class=\"__1 _6\"></span>efect\u00faa una <span class=\"__1 _6\"></span>revisi\u00f3n <span class=\"__1 _6\"></span>del v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>residu<span class=\"__1 _3\"></span>al, <span class=\"__1 _6\"></span>vida \u00fatil <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>amortizaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _20\"></span>para <span class=\"__1 _c\"></span>garantizar <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>patr\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>amortizaci\u00f3n <span class=\"__1 _20\"></span>aplicado <span class=\"__1 _c\"></span>es <span class=\"__1 _20\"></span>coherente <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>ingresos<span class=\"__1 _3\"></span> derivados <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>explotaci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>inmovilizado <span class=\"__1 _2c\"> </span>material. <span class=\"__1 _14\"> </span>Dicha <span class=\"__1 _14\"> </span>revisi\u00f3n <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>realiza <span class=\"__1 _2c\"> </span>mediante <span class=\"__1 _14\"> </span>una evaluaci\u00f3n y un an\u00e1l<span class=\"__1 _3\"></span>isis t\u00e9c<span class=\"__1 _3\"></span>nico in situ, a<span class=\"__1 _3\"></span>tendiendo a su<span class=\"__1 _3\"></span>s condiciones actual<span class=\"__1 _3\"></span>es y estimand<span class=\"__1 _3\"></span>o la vida \u00fati<span class=\"__1 _20\"></span>l restante <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>cada <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vo en <span class=\"__1 _6\"></span>base a <span class=\"__1 _6\"></span>su capacidad <span class=\"__1 _6\"></span>de seguir aportando <span class=\"__1 _6\"></span>las funcionalidad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>para las que fueron <span class=\"__1 _6\"></span>definid<span class=\"__1 _3\"></span>os. P<span class=\"__1 _6\"></span>osteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>stos <span class=\"__1 _6\"></span>an\u00e1lisis internos <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>contras<span class=\"__1 _3\"></span>tan <span class=\"__1 _6\"></span>con terceros <span class=\"__1 _6\"></span>ajenos al <span class=\"__1 _6\"></span>Grupo, tales como los fabrican<span class=\"__1 _3\"></span>tes, instalad<span class=\"__1 _3\"></span>ores, etc. para ra<span class=\"__1 _3\"></span>tificar los mi<span class=\"__1 _3\"></span>smos. e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Inversion<span class=\"__1 _3\"></span>es inmobiliar<span class=\"__1 _3\"></span>ias </span></span>Se <span class=\"__1 _33\"> </span>consideran <span class=\"__1 _18\"> </span>inversiones <span class=\"__1 _18\"> </span>inmobiliarias <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>terrenos, <span class=\"__1 _18\"> </span>edificios <span class=\"__1 _18\"> </span>y <span class=\"__1 _33\"> </span>otras <span class=\"__1 _18\"> </span>construcciones <span class=\"__1 _33\"> </span>que <span class=\"__1 _18\"> </span>se mantienen <span class=\"__1 _20\"></span>bien para <span class=\"__1 _20\"></span>explotarlos <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>r\u00e9gimen<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>alquiler <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>bien <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>ener <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>plusval\u00eda en <span class=\"__1 _3\"></span>su <span class=\"__1 _20\"></span>venta como <span class=\"__1 _6\"></span>consecuencia de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>incrementos <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>produzcan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>futuro <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>respectiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>precios <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e mercado.  Las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>inmobiliari<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presentan <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>per\u00edod<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no son  objeto  de<span class=\"__1 _3\"></span>  amortizaci<span class=\"__1 _3\"></span>\u00f3n.  Los  beneficios<span class=\"__1 _3\"></span>  o  p\u00e9rd<span class=\"__1 _3\"></span>idas  derivados<span class=\"__1 _3\"></span>  de  las  vari<span class=\"__1 _20\"></span>acio<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span>  en  el <span class=\"__1 _32\"> </span>valor razonable <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>inmuebl<span class=\"__1 _3\"></span>es <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n, <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>incluyen <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>resultados <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>per\u00edodo <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>producen,<span class=\"__1 _3\"></span> registr\u00e1ndose <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"></span>ep\u00edgrafe <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cCambi<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>valor, <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>resultados <span class=\"__1 _1a\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>enajenaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2d\"> </span>del inmovilizado\u201d de l<span class=\"__1 _3\"></span>a cuenta d<span class=\"__1 _3\"></span>e p\u00e9rdidas y ganancias c<span class=\"__1 _3\"></span>onsol<span class=\"ff1_1\">idada adjunta.<span class=\"__1 _5f\"> </span></span><span class=\"ff1_1\"> <span class=\"__1 _3\"></span> </span>El Grupo determina<span class=\"__1 _3\"></span> peri\u00f3dicamente el valor razonabl<span class=\"__1 _3\"></span>e de las inversiones in<span class=\"__1 _3\"></span>mobiliarias de forma que,<span class=\"__1 _3\"></span> al <span class=\"__1 _2d\"></span>cierre <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>ejercicio, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>valor <span class=\"__1 _2d\"></span>razonable <span class=\"__1 _2d\"></span>refleja <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>condiciones <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>mercado <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>elementos <span class=\"__1 _2d\"> </span>de propiedades <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>dicha <span class=\"__1 _3\"></span>fecha. <span class=\"__1 _c\"></span>D<span class=\"__1 _6\"></span>icho<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>deter<span class=\"__1 _3\"></span>mina <span class=\"__1 _20\"></span>semestralmente <span class=\"__1 _c\"></span>tomando como valores de r<span class=\"__1 _3\"></span>eferencia<span class=\"__1 _3\"></span> las valoraciones reali<span class=\"__1 _3\"></span>zadas por expert<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s indep<span class=\"__1 _20\"></span>endientes.  La <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>(nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado lugar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>la baja en cuentas de la pr\u00e1<span class=\"__1 _3\"></span>ctica totalid<span class=\"__1 _3\"></span>ad de las inv<span class=\"__1 _3\"></span>ersiones inmobiliar<span class=\"__1 _3\"></span>ias del Gru<span class=\"__1 _3\"></span>po puesto que pertenec\u00ed<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span> a  la  actividad  Inmobiliaria.  De  formar  similar  el  resultado  derivad<span class=\"__1 _3\"></span>o  de  las  variaciones  de  valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>las <span class=\"__1 _18\"> </span>inversiones <span class=\"__1 _18\"> </span>inmobiliarias <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>la <span class=\"__1 _18\"> </span>actividad <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>inmobiliaria <span class=\"__1 _18\"> </span>hasta <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>fecha <span class=\"__1 _18\"> </span>de perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>citada <span class=\"__1 _38\"> </span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _38\"> </span><span class=\"ffc\">se <span class=\"__1 _14\"> </span>ha <span class=\"__1 _38\"> </span>traspasad<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>al <span class=\"__1 _14\"> </span>ep\u00edgrafe <span class=\"__1 _14\"> </span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span> </span></span>procedente de op<span class=\"__1 _3\"></span>eraciones interrumpid<span class=\"__1 _3\"></span>as neto de imp<span class=\"__1 _3\"></span>uestos<span class=\"ffc\">\u201d (nota 5).</span> f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Deterioro de valo<span class=\"__1 _3\"></span>r del inmovilizado<span class=\"__1 _3\"></span> intangible <span class=\"__1 _3\"></span>y material<span class=\"ff6\"> </span></span></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>utiliza <span class=\"__1 _6\"></span>tanto <span class=\"__1 _7\"></span>fuentes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>informaci\u00f3n <span class=\"__1 _6\"></span>internas <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>externas <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>evaluar <span class=\"__1 _6\"></span>posibles <span class=\"__1 _6\"></span>indicios de <span class=\"__1 _6\"></span>deterioro. <span class=\"__1 _6\"></span>Entre <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>fue<span class=\"__1 _3\"></span>ntes <span class=\"__1 _6\"></span>externas <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>consid<span class=\"__1 _3\"></span>eran <span class=\"__1 _6\"></span>disminuciones<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>mercado <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>all\u00e1<span class=\"__1 _20\"></span> del p<span class=\"__1 _3\"></span>aso del <span class=\"__1 _20\"></span>tiempo <span class=\"__1 _3\"></span>o us<span class=\"__1 _3\"></span>o n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rmal <span class=\"__1 _20\"></span>o posibles <span class=\"__1 _20\"></span>cambios f<span class=\"__1 _3\"></span>uturos adv<span class=\"__1 _3\"></span>ersos <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>entorno <span class=\"__1 _20\"></span>legal, econ\u00f3<span class=\"__1 _3\"></span>mico o tecnol\u00f3gico que <span class=\"__1 _6\"></span>pu<span class=\"__1 _3\"></span>diera poner de <span class=\"__1 _6\"></span>manifi<span class=\"__1 _20\"></span>esto <span class=\"__1 _6\"></span>una p\u00e9rdida del valor recuperable de sus <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>os. Por su <span class=\"__1 _6\"></span>parte, internamente el <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>eval\u00faa<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>si se <span class=\"__1 _6\"></span>ha producido <span class=\"__1 _6\"></span>un deterioro <span class=\"__1 _6\"></span>f\u00edsic<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>u obsolescencia de <span class=\"__1 _6\"></span>los<span class=\"__1 _20\"></span> activos, si la <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pia situaci\u00f3<span class=\"__1 _3\"></span>n futura puede llegar a <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>oducir un <span class=\"__1 _6\"></span>cambi<span class=\"__1 _3\"></span>o en el <span class=\"__1 _6\"></span>us<span class=\"__1 _3\"></span>o esperado del activo, por ejemplo si se <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>spera que el activo vaya a <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>tar ocioso durante un periodo de tiempo significativo o por la <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>ist<span class=\"__1 _3\"></span>encia de <span class=\"__1 _3\"></span>planes <span class=\"__1 _3\"></span>de reestructuraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>o si <span class=\"__1 _3\"></span>se dete<span class=\"__1 _3\"></span>cta que <span class=\"__1 _3\"></span>el rendimien<span class=\"__1 _20\"></span>to<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>del activ<span class=\"__1 _3\"></span>o es p<span class=\"__1 _3\"></span>eor de lo esperado.<span class=\"__1 _3\"></span> Los <span class=\"__1 _1a\"> </span>deterioros <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>reversiones <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>deterioro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>activos <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>imputan <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>result<span class=\"__1 _3\"></span>ados <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edgrafe \u201cDeterioro <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>enajenaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>inmovi<span class=\"__1 _3\"></span>lizado\u201d<span class=\"ff1_1\"> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>ganancias<span class=\"__1 _3\"></span> </span>consolidada adjunta.<span class=\"__1 _5f\"> </span>Para <span class=\"__1 _6\"></span>deter<span class=\"__1 _3\"></span>minar <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecuperable de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctivos <span class=\"__1 _6\"></span>sometid<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deteri<span class=\"__1 _3\"></span>oro, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>estima el <span class=\"__1 _6\"></span>valor actual <span class=\"__1 _3\"></span>de los <span class=\"__1 _20\"></span>flujos netos <span class=\"__1 _20\"></span>de caja origin<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>las Un<span class=\"__1 _20\"></span>idades Generadoras <span class=\"__1 _20\"></span>de Efectivo <span class=\"__1 _3\"></span>(UGE) <span class=\"__1 _20\"></span>a los qu<span class=\"__1 _20\"></span>e se <span class=\"__1 _6\"></span>asocian<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s mismos, exceptuando aquellos flujos <span class=\"__1 _6\"></span>relacionados con <span class=\"__1 _6\"></span>pag<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>o cobros <span class=\"__1 _6\"></span>de operaciones<span class=\"__1 _3\"></span> de financiaci\u00f3n y los pagos por el impuesto<span class=\"__1 _3\"></span> sobre los beneficios, as\u00ed como aqu\u00e9llo<span class=\"__1 _3\"></span>s que se deriven de<span class=\"__1 _3\"></span> mejoras <span class=\"__1 _20\"></span>o reforma<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>futuras <span class=\"__1 _3\"></span>previstas <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>citadas <span class=\"__1 _20\"></span>unidades <span class=\"__1 _3\"></span>generadoras <span class=\"__1 _20\"></span>de efe<span class=\"__1 _3\"></span>ctivo. Para actualizar los flujos <span class=\"__1 _6\"></span>de efectivo se utiliza una tasa <span class=\"__1 _6\"></span>de descuento antes de impuestos <span class=\"__1 _6\"></span>que incluy<span class=\"__1 _20\"></span>e las ev<span class=\"__1 _6\"></span>aluaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes actuales del <span class=\"__1 _6\"></span>mercad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>obre <span class=\"__1 _6\"></span>el valor temporal <span class=\"__1 _6\"></span>del dinero y <span class=\"__1 _6\"></span>los riesgos <span class=\"__1 _6\"></span>espec\u00edfic<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s de cada unidad generad<span class=\"__1 _3\"></span>ora de efectiv<span class=\"__1 _3\"></span>o. Los <span class=\"__1 _6\"></span>flujos de <span class=\"__1 _6\"></span>caja estimados <span class=\"__1 _6\"></span>se o<span class=\"__1 _6\"></span>bti<span class=\"__1 _20\"></span>enen <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>yec<span class=\"__1 _3\"></span>ciones realizadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Direcci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de cada <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>UGE <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>general <span class=\"__1 _13\"></span>utilizan <span class=\"__1 _13\"></span>periodos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cinco <span class=\"__1 _13\"></span>a\u00f1os, <span class=\"__1 _13\"></span>excepto <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>caracter\u00edsticas <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> negocio <span class=\"__1 _20\"></span>aconsejan <span class=\"__1 _c\"></span>periodos <span class=\"__1 _20\"></span>superiores <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>que <span class=\"__1 _c\"></span>incluyen <span class=\"__1 _20\"></span>tasas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>crecimiento <span class=\"__1 _20\"></span>apoyadas <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>diferentes planes <span class=\"__1 _39\"> </span>de <span class=\"__1 _39\"> </span>negocio <span class=\"__1 _39\"> </span>apr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bados, <span class=\"__1 _3a\"> </span>cuya <span class=\"__1 _39\"> </span>revisi\u00f3n <span class=\"__1 _3a\"> </span>se <span class=\"__1 _39\"> </span>realiza <span class=\"__1 _3a\"> </span>peri\u00f3dicamente, <span class=\"__1 _3a\"> </span>consider\u00e1ndose,<span class=\"__1 _3\"></span> generalmente,  t<span class=\"__1 _3\"></span>asas  de  c<span class=\"__1 _3\"></span>recimiento  cer<span class=\"__1 _3\"></span>o  para  aq<span class=\"__1 _3\"></span>uellos  per\u00edodos  q<span class=\"__1 _3\"></span>ue  se <span class=\"__1 _32\"> </span>sit\u00faen <span class=\"__1 _32\"> </span>m\u00e1s  all\u00e1  de <span class=\"__1 _32\"> </span>los ejercicios <span class=\"__1 _13\"></span>proyectados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cit<span class=\"__1 _6\"></span>ado<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>planes, <span class=\"__1 _2d\"></span>salvo <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>aquellos <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>excepcionales <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>las expectativas de <span class=\"__1 _6\"></span>crecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>futuro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las actividades que <span class=\"__1 _6\"></span>lleva a <span class=\"__1 _6\"></span>cabo <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>UGE<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>justifiq<span class=\"__1 _3\"></span>uen <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclusi\u00f3n<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>crecimiento. <span class=\"__1 _6\"></span>Adicional<span class=\"__1 _3\"></span>mente, <span class=\"__1 _6\"></span>hay <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>indicar <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>realizan <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>n\u00e1lisis <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sensibilidad en <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>crecimientos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ingresos, <span class=\"__1 _6\"></span>m\u00e1rgenes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>explotaci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>tasas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>descuento, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el fin de prever el i<span class=\"__1 _3\"></span>mpacto de futuros <span class=\"__1 _3\"></span>cambios en es<span class=\"__1 _3\"></span>tas variables. Los flujos de las UGE si<span class=\"__1 _3\"></span>tuadas en el ex<span class=\"__1 _3\"></span>tranjero se calcu<span class=\"__1 _3\"></span>lan en la mon<span class=\"__1 _3\"></span>eda funcional de dichas un<span class=\"__1 _3\"></span>idades<span class=\"__1 _3\"></span> generadoras <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>efectivo <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>se actualizan <span class=\"__1 _20\"></span>mediante tasa<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>e descuent<span class=\"__1 _3\"></span>o qu<span class=\"__1 _3\"></span>e toman <span class=\"__1 _20\"></span>en consideraci<span class=\"__1 _3\"></span>\u00f3n las<span class=\"__1 _20\"></span> primas de riesgo corr<span class=\"__1 _3\"></span>espondientes a cada <span class=\"__1 _3\"></span>moneda. El valor actual de los fluj<span class=\"__1 _3\"></span>os netos as\u00ed obtenidos s<span class=\"__1 _20\"></span>e convierte al tip<span class=\"__1 _3\"></span>o de cambio de cierr<span class=\"__1 _3\"></span>e correspondien<span class=\"__1 _3\"></span>te a cada <span class=\"__1 _3\"></span>moneda.<span class=\"__1 _5f\"> </span> g)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Arrendamientos </span></span>Para <span class=\"__1 _20\"></span>estimar <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>duraci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>contrato <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>consideran <span class=\"__1 _20\"></span>aquellas <span class=\"__1 _20\"></span>pr\u00f3rrogas <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>espera <span class=\"__1 _3\"></span>razonablem<span class=\"__1 _3\"></span>ente se <span class=\"__1 _2d\"></span>van <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"></span>producir <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>periodo <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>arrendatario <span class=\"__1 _13\"></span>espera <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>rescindir <span class=\"__1 _13\"></span>el <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>(si <span class=\"__1 _1a\"> </span>tiene<span class=\"__1 _3\"></span> potestad <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>hacerlo), <span class=\"__1 _20\"></span>no <span class=\"__1 _c\"></span>teniendo <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>cuenta <span class=\"__1 _20\"></span>\u00fanicamen<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>plazo <span class=\"__1 _20\"></span>m\u00ednimo <span class=\"__1 _c\"></span>establecido <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>contrato, sino <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>estima <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>plazo <span class=\"__1 _13\"></span>durant<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>arrendatario <span class=\"__1 _13\"></span>espera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>seguir\u00e1 <span class=\"__1 _13\"></span>utilizando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo<span class=\"__1 _3\"></span> subyacente <span class=\"__1 _7\"></span>ate<span class=\"__1 _6\"></span>nd<span class=\"__1 _3\"></span>iendo <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>circun<span class=\"__1 _3\"></span>stancias <span class=\"__1 _13\"></span>parti<span class=\"__1 _3\"></span>culares. <span class=\"__1 _13\"></span>Para <span class=\"__1 _7\"></span>determinar <span class=\"__1 _7\"></span>si <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>espera <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>va <span class=\"__1 _13\"></span>a producir <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>pr\u00f3rroga, <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>tienen <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _c\"></span>los <span class=\"__1 _3\"></span>incentiv<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>econ\u00f3micos <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>pueda <span class=\"__1 _20\"></span>tener <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>arrendatario para <span class=\"__1 _3\"></span>prorrogar<span class=\"__1 _3\"></span> el<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>contrato, <span class=\"__1 _20\"></span>contemplando <span class=\"__1 _20\"></span>factores tal<span class=\"__1 _20\"></span>es como <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>existencia <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>con<span class=\"__1 _3\"></span>diciones <span class=\"__1 _3\"></span>ventajosas<span class=\"__1 _3\"></span> a <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>mercado <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pr\u00f3rr<span class=\"__1 _3\"></span>oga, <span class=\"__1 _7\"></span>si <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>arrendatario <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>incurrido <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>costes <span class=\"__1 _7\"></span>significativos <span class=\"__1 _7\"></span>para adaptar el activo <span class=\"__1 _6\"></span>sub<span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>acen<span class=\"__1 _3\"></span>te a <span class=\"__1 _6\"></span>sus necesida<span class=\"__1 _3\"></span>des que deber\u00eda volver a <span class=\"__1 _6\"></span>realizar en caso de contratar un nuevo arrendamiento, la <span class=\"__1 _6\"></span>existencia<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ostes de <span class=\"__1 _6\"></span>ter<span class=\"__1 _20\"></span>minaci\u00f3n <span class=\"__1 _6\"></span>del co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>trato en <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span> prorrogarlo o <span class=\"__1 _6\"></span>la importancia del <span class=\"__1 _6\"></span>activo para <span class=\"__1 _6\"></span>el arrendatario, especialmente si <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>un activo <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>pecializado  <span class=\"__1 _6\"></span>del que no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>pueda <span class=\"__1 _13\"></span>disp<span class=\"__1 _3\"></span>oner <span class=\"__1 _13\"></span>f\u00e1cil<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mercado. <span class=\"__1 _13\"></span>Adicional<span class=\"__1 _3\"></span>mente, <span class=\"__1 _13\"></span>ta<span class=\"__1 _3\"></span>mbi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>tienen <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cuenta<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os antecedentes sobre<span class=\"__1 _3\"></span> el periodo d<span class=\"__1 _3\"></span>e utilizaci\u00f3n en <span class=\"__1 _3\"></span>el pasado de d<span class=\"__1 _3\"></span>eterminados acti<span class=\"__1 _3\"></span>vos. La <span class=\"__1 _3\"></span>pr\u00e1ctica <span class=\"__1 _20\"></span>totalidad <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>en l<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>que el<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _3\"></span>act\u00faa <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>arrendador, <span class=\"__1 _20\"></span>que se<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>llevan a<span class=\"__1 _20\"></span> cabo<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>may<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mobiliaria, <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>clasifican <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _6\"></span>arrendamien<span class=\"__1 _3\"></span>tos <span class=\"__1 _6\"></span>operati<span class=\"__1 _3\"></span>vos, <span class=\"__1 _6\"></span>puesto<span class=\"__1 _20\"></span> que <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>transfieren <span class=\"__1 _13\"></span>sust<span class=\"__1 _3\"></span>ancialmente <span class=\"__1 _7\"></span>todos <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>riesgos <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>inherentes <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ropiedad <span class=\"__1 _7\"></span>del activo. <span class=\"__1 _2d\"></span>El <span class=\"__1 _2d\"> </span>ingreso <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>genera <span class=\"__1 _1a\"> </span>el<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>contrato <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>contabiliza <span class=\"__1 _2d\"></span>linealmente <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>lo <span class=\"__1 _2d\"> </span>largo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>duraci\u00f3n <span class=\"__1 _2d\"></span>del<span class=\"__1 _3\"></span> contrato y se incluye c<span class=\"__1 _3\"></span>omo ingresos en la cuenta de p\u00e9<span class=\"__1 _3\"></span>rdidas y ganancias en la me<span class=\"__1 _3\"></span>dida que tiene una<span class=\"__1 _3\"></span> naturaleza <span class=\"__1 _20\"></span>operativa. <span class=\"__1 _20\"></span>Los c<span class=\"__1 _3\"></span>ostes <span class=\"__1 _3\"></span>directos<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>se in<span class=\"__1 _3\"></span>curren <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>firma d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>un con<span class=\"__1 _3\"></span>trato <span class=\"__1 _20\"></span>de arr<span class=\"__1 _3\"></span>endamient<span class=\"__1 _3\"></span>o se <span class=\"__1 _1a\"> </span>incorporan <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>mayor <span class=\"__1 _1a\"> </span>valor <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>activo <span class=\"__1 _1a\"> </span>arrendad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>periodo <span class=\"__1 _2d\"> </span>de arrendamiento <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mismo <span class=\"__1 _13\"></span>cri<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>ri<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>ingres<span class=\"__1 _3\"></span>os. <span class=\"__1 _13\"></span>Los <span class=\"__1 _7\"></span>pagos <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nting<span class=\"__1 _3\"></span>entes <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>omo ingresos en el p<span class=\"__1 _3\"></span>eriodo que se devengan<span class=\"__1 _3\"></span>.<span class=\"__1 _5f\"> </span>Como <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>escisi\u00f3n <span class=\"__1 _20\"></span>financiera <span class=\"__1 _c\"></span>parcial <span class=\"__1 _c\"></span>(nota <span class=\"__1 _20\"></span>2) <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>ha <span class=\"__1 _c\"></span>dado <span class=\"__1 _20\"></span>lugar <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>Inmocemento,<span class=\"__1 _3\"></span> los <span class=\"__1 _2f\"> </span>in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _35\"> </span>recibidos<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>como <span class=\"__1 _2f\"> </span>arrend<span class=\"__1 _3\"></span>ador <span class=\"__1 _35\"> </span>por <span class=\"__1 _35\"> </span>la <span class=\"__1 _2f\"> </span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>Inmobiliaria <span class=\"__1 _35\"> </span>hasta <span class=\"__1 _35\"> </span>la <span class=\"__1 _2f\"> </span>fecha <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>su<span class=\"__1 _3\"></span> perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>han <span class=\"__1 _1a\"> </span>registrado <span class=\"__1 _1a\"> </span>dentro <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _1a\"> </span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _1a\"> </span>procedente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de </span>operaciones interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as neto de impu<span class=\"__1 _3\"></span>estos<span class=\"ffc\">\u201d (nota <span class=\"__1 _3\"></span>5)<span class=\"ff1_1\">.</span></span><span class=\"ffc\"><span class=\"ff1_1\"> </span></span>h)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Inversiones conta<span class=\"__1 _3\"></span>bilizadas a<span class=\"__1 _3\"></span>plicando el m\u00e9to<span class=\"__1 _3\"></span>do de la p<span class=\"__1 _3\"></span>articipaci\u00f3n </span></span>Las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>someten <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>deteri<span class=\"__1 _3\"></span>oro <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>cuando <span class=\"__1 _7\"></span>haya <span class=\"__1 _6\"></span>indicios <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>que puedan poner <span class=\"__1 _6\"></span>de manifiesto una <span class=\"__1 _6\"></span>dis<span class=\"__1 _3\"></span>minuci\u00f3n del valor <span class=\"__1 _6\"></span>recuperable<span class=\"__1 _3\"></span> por <span class=\"__1 _6\"></span>debaj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or en <span class=\"__1 _6\"></span>libros de la inversi\u00f3n, para <span class=\"__1 _3\"></span>ello se utili<span class=\"__1 _3\"></span>zan tanto fuentes<span class=\"__1 _3\"></span> internas como e<span class=\"__1 _3\"></span>xternas.<span class=\"__1 _5f\"> </span>i)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Activo<span class=\"__1 _3\"></span>s financieros </span></span>Todas <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>adquisiciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>ventas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>financiero<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>registran <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la operaci\u00f3n.<span class=\"ff5\"> </span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>gestiona <span class=\"__1 _20\"></span>sus ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> el <span class=\"__1 _20\"></span>fin de<span class=\"__1 _20\"></span> obtener<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>flujos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>efectivo <span class=\"__1 _20\"></span>contractuales, <span class=\"__1 _20\"></span>por lo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>ora <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>coste <span class=\"__1 _c\"></span>amortizado. <span class=\"__1 _20\"></span>Como <span class=\"__1 _c\"></span>excepci\u00f3n <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>lo <span class=\"__1 _3\"></span>anterior <span class=\"__1 _c\"></span>se\u00f1alar que el Grupo valora d<span class=\"__1 _3\"></span>eterminados acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os fin<span class=\"__1 _3\"></span>ancieros a valor raz<span class=\"__1 _3\"></span>onable en los si<span class=\"__1 _3\"></span>guientes casos: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _2d\"></span>con <span class=\"__1 _2d\"></span>cambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados: <span class=\"__1 _2d\"></span>Dentro <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>esta <span class=\"__1 _2d\"></span>categor\u00eda <span class=\"__1 _13\"></span>se </span></span>incluyen los derivad<span class=\"__1 _3\"></span>os que no cumplen las condici<span class=\"__1 _3\"></span>ones para considerars<span class=\"__1 _3\"></span>e como de cobertura<span class=\"__1 _3\"></span>, los activos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>normas <span class=\"__1 _20\"></span>establezcan <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>deben <span class=\"__1 _20\"></span>valorarse <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>cargo a <span class=\"__1 _13\"></span>resultados, <span class=\"__1 _13\"></span>tales <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>contraprestaciones <span class=\"__1 _7\"></span>contingentes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>combinacion<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negocios <span class=\"__1 _7\"></span>y aquellos activos financi<span class=\"__1 _20\"></span>eros que de valorarse de otra form<span class=\"__1 _3\"></span>a generar\u00edan una asi<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>tr\u00eda contable.<span class=\"__1 _5f\"> </span>-<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Activos <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>otro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _6\"></span>global: <span class=\"__1 _7\"></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>valora <span class=\"__1 _6\"></span>sus </span></span>participaciones <span class=\"__1 _3\"></span>en socieda<span class=\"__1 _3\"></span>des en <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>no ostenta c<span class=\"__1 _3\"></span>ontrol, contr<span class=\"__1 _3\"></span>ol conjunto ni <span class=\"__1 _20\"></span>ejerce influencia significativa al val<span class=\"__1 _3\"></span>or razonab<span class=\"__1 _3\"></span>le con cargo a reser<span class=\"__1 _3\"></span>vas. En los activos que se valoran al <span class=\"__1 _6\"></span>coste<span class=\"__1 _3\"></span> amortizado, se registra una p\u00e9rdida por deterioro si en la <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>echa<span class=\"__1 _3\"></span> de cierre de los<span class=\"__1 _3\"></span> estados fin<span class=\"__1 _20\"></span>anciero<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> se determina<span class=\"__1 _3\"></span> que se incurrir<span class=\"__1 _3\"></span>\u00e1 en p\u00e9rdidas <span class=\"__1 _3\"></span>crediticias a l<span class=\"__1 _3\"></span>o largo de<span class=\"__1 _3\"></span> toda su <span class=\"__1 _20\"></span>vida. Es <span class=\"__1 _20\"></span>decir, las <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>por det<span class=\"__1 _3\"></span>erioro s<span class=\"__1 _20\"></span>e registran <span class=\"__1 _20\"></span>inmediatamente cu<span class=\"__1 _3\"></span>ando <span class=\"__1 _3\"></span>existe <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> cr\u00e9dito. <span class=\"__1 _20\"></span>Se <span class=\"__1 _20\"></span>entiende <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>cr\u00e9dito <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>partes <span class=\"__1 _20\"></span>del in<span class=\"__1 _3\"></span>strumento <span class=\"__1 _c\"></span>financiero pueda causar una p\u00e9rdid<span class=\"__1 _3\"></span>a financiera a la <span class=\"__1 _3\"></span>otra parte si i<span class=\"__1 _3\"></span>ncumple una oblig<span class=\"__1 _3\"></span>aci\u00f3n.<span class=\"__1 _5f\"> </span>Los <span class=\"__1 _7\"></span>derechos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>origen <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>servicios <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>coste amortizado. Las <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>cobrar <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>deudores <span class=\"__1 _7\"></span>comercial<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>propias <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>tr\u00e1fico <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>registran por su valor nominal, dad<span class=\"__1 _20\"></span>o que su vencimiento es en g<span class=\"__1 _3\"></span>eneral inferi<span class=\"__1 _3\"></span>or a doce meses, corregido por las<span class=\"__1 _20\"></span> p\u00e9rdidas <span class=\"__1 _6\"></span>crediticias esperadas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>largo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>vida. <span class=\"__1 _7\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cobrar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>o superior a doce <span class=\"__1 _3\"></span>meses, se v<span class=\"__1 _3\"></span>aloran por su valor<span class=\"__1 _3\"></span> actual.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"></span>necesidades <span class=\"__1 _13\"></span>coyunturales <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>tesorer\u00eda <span class=\"__1 _2d\"></span>realiza <span class=\"__1 _2d\"></span>cesiones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>cr\u00e9ditos <span class=\"__1 _2d\"></span>de clientes <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>entidades <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>ancieras, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>nota <span class=\"__1 _7\"></span>16.a) <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>nform<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>citadas <span class=\"__1 _7\"></span>cesiones <span class=\"__1 _7\"></span>de cr\u00e9dito. Estas op<span class=\"__1 _3\"></span>eraciones devengan int<span class=\"__1 _3\"></span>ereses en la<span class=\"__1 _3\"></span>s condiciones habitu<span class=\"__1 _3\"></span>ales del merc<span class=\"__1 _3\"></span>ado y la gesti<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>siguen <span class=\"__1 _6\"></span>realizando <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _7\"></span>asociados <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>dicha <span class=\"__1 _6\"></span>gesti\u00f3n son residuales.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _33\"> </span>la <span class=\"__1 _35\"> </span>medida <span class=\"__1 _35\"> </span>que <span class=\"__1 _35\"> </span>mediante <span class=\"__1 _33\"> </span>estas <span class=\"__1 _33\"> </span>v<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>tas <span class=\"__1 _33\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _33\"> </span>cesiones <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>derechos <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>cobro <span class=\"__1 _35\"> </span>se <span class=\"__1 _35\"> </span>transmiten<span class=\"__1 _3\"></span> sustancialmente <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s riesgos <span class=\"__1 _6\"></span>y beneficios <span class=\"__1 _6\"></span>inherent<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>a las <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>a cobrar, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>control sobre \u00e9stas, sin que existan pact<span class=\"__1 _20\"></span>os de recompra suscritos entre las sociedades del Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> y las<span class=\"__1 _3\"></span> entidades de<span class=\"__1 _3\"></span> cr\u00e9dito <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>han <span class=\"__1 _2d\"></span>adquirido <span class=\"__1 _2d\"> </span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span>ctivos <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>\u00e9stas <span class=\"__1 _2d\"> </span>pueden <span class=\"__1 _1a\"> </span>dispon<span class=\"__1 _3\"></span>er <span class=\"__1 _1a\"> </span>libr<span class=\"__1 _3\"></span>emente <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>activos<span class=\"__1 _20\"></span> adquiridos <span class=\"__1 _7\"></span>sin <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>puedan <span class=\"__1 _7\"></span>limitar <span class=\"__1 _13\"></span>en <span class=\"__1 _6\"></span>modo <span class=\"__1 _13\"></span>alguno <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>citado <span class=\"__1 _13\"></span>der<span class=\"__1 _3\"></span>echo, <span class=\"__1 _7\"></span>las citadas <span class=\"__1 _6\"></span>ventas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>cesiones <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>abilizan <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>sin <span class=\"__1 _6\"></span>recurso. <span class=\"__1 _7\"></span>Consecuentement<span class=\"__1 _3\"></span>e, <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>los criterios <span class=\"__1 _7\"></span>establecidos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>NII<span class=\"__1 _3\"></span>F, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>dan <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>balance <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidado <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>saldos <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>brar <span class=\"__1 _7\"></span>de deudores cedidos o<span class=\"__1 _3\"></span> vendidos en las c<span class=\"__1 _3\"></span>ondiciones indic<span class=\"__1 _3\"></span>adas. j)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Exis<span class=\"__1 _6\"></span>ten<span class=\"__1 _20\"></span>c<span class=\"__1 _6\"></span>ias </span></span>Las exist<span class=\"__1 _3\"></span>encias se<span class=\"__1 _3\"></span> valoran <span class=\"__1 _20\"></span>al preci<span class=\"__1 _3\"></span>o medio <span class=\"__1 _3\"></span>de ad<span class=\"__1 _3\"></span>quisici\u00f3n <span class=\"__1 _20\"></span>o al cost<span class=\"__1 _3\"></span>e medi<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>produ<span class=\"__1 _3\"></span>cci\u00f3n, aplic\u00e1nd<span class=\"__1 _3\"></span>ose las <span class=\"__1 _13\"></span>correcciones <span class=\"__1 _13\"></span>valorati<span class=\"__1 _3\"></span>vas <span class=\"__1 _13\"></span>necesarias <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>adecuar <span class=\"__1 _13\"></span>dichos <span class=\"__1 _13\"></span>valores <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>realizable <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>\u00e9ste<span class=\"__1 _3\"></span> fuera inferior. En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>inmobiliaria <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _32\"> </span>se <span class=\"__1 _1a\"> </span>consideran <span class=\"__1 _1a\"> </span>existencias <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>terrenos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>so<span class=\"__1 _6\"></span>lare<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como promociones en <span class=\"__1 _3\"></span>curso e <span class=\"__1 _3\"></span>inmuebles <span class=\"__1 _20\"></span>terminados que s<span class=\"__1 _3\"></span>e mantienen <span class=\"__1 _3\"></span>para su <span class=\"__1 _3\"></span>venta <span class=\"__1 _3\"></span>o para su <span class=\"__1 _20\"></span>integraci\u00f3n en <span class=\"__1 _14\"> </span>una <span class=\"__1 _2c\"> </span>promoci\u00f3n <span class=\"__1 _14\"> </span>inmobiliar<span class=\"__1 _3\"></span>ia. <span class=\"__1 _2c\"> </span>L<span class=\"__1 _6\"></span>os  te<span class=\"__1 _6\"></span>rren<span class=\"__1 _3\"></span>os <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>solares <span class=\"__1 _14\"> </span>se <span class=\"__1 _2c\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oran <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>precio <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>adquisici\u00f3n, incrementado <span class=\"__1 _20\"></span>por cualquie<span class=\"__1 _20\"></span>r coste d<span class=\"__1 _20\"></span>e urbanizaci\u00f3n,<span class=\"__1 _3\"></span> as\u00ed <span class=\"__1 _20\"></span>como o<span class=\"__1 _3\"></span>tros <span class=\"__1 _3\"></span>gastos <span class=\"__1 _3\"></span>relaci<span class=\"__1 _3\"></span>onados c<span class=\"__1 _3\"></span>on su <span class=\"__1 _20\"></span>compra<span class=\"__1 _3\"></span> (impuesto <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>transmisiones <span class=\"__1 _2d\"></span>patrimoniales,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>registro, <span class=\"__1 _2d\"></span>etc.) <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _2d\"> </span>financieros <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>su financiaci\u00f3n durante<span class=\"__1 _3\"></span> la ejecuci\u00f3n de<span class=\"__1 _3\"></span> las obras, o a su i<span class=\"__1 _3\"></span>mporte recuperab<span class=\"__1 _3\"></span>le si \u00e9ste<span class=\"__1 _3\"></span> fuera menor. Se <span class=\"__1 _6\"></span>consideran <span class=\"__1 _6\"></span>promocione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>curso <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _6\"></span>incurridos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>promocione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>inmobiliarias, <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>mismas, <span class=\"__1 _13\"></span>cuya <span class=\"__1 _13\"></span>const<span class=\"__1 _3\"></span>rucci\u00f3n <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>finalizado <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fe<span class=\"__1 _3\"></span>cha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ci<span class=\"__1 _3\"></span>erre <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>cos<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> aquellas promocion<span class=\"__1 _3\"></span>es inmobiliar<span class=\"__1 _3\"></span>ias ya finalizadas se<span class=\"__1 _3\"></span> clasifica como pr<span class=\"__1 _3\"></span>oductos termin<span class=\"__1 _3\"></span>ados.<span class=\"__1 _5f\"> </span>Se registra d<span class=\"__1 _3\"></span>eterioro d<span class=\"__1 _20\"></span>e los terren<span class=\"__1 _3\"></span>os y solar<span class=\"__1 _3\"></span>es, las p<span class=\"__1 _3\"></span>romocion<span class=\"__1 _3\"></span>es inmobiliarias <span class=\"__1 _20\"></span>en curso y <span class=\"__1 _3\"></span>los product<span class=\"__1 _3\"></span>os terminados <span class=\"__1 _1a\"> </span>cuando  su <span class=\"__1 _1a\"> </span>valor  neto<span class=\"__1 _3\"></span>  de <span class=\"__1 _1a\"> </span>realizaci\u00f3n <span class=\"__1 _32\"> </span>es <span class=\"__1 _1a\"> </span>inferior  a <span class=\"__1 _1a\"> </span>su  valor <span class=\"__1 _1a\"> </span>en  libros <span class=\"__1 _1a\"> </span>(nota  15).  Par<span class=\"__1 _3\"></span>a determinar  el  valor  neto  de  realizaci\u00f3n,  el  Grupo  utiliza  las  tasaciones  realizad<span class=\"__1 _3\"></span>as  por  expertos independientes. Se toman princip<span class=\"__1 _3\"></span>almente como base las referencias del mercado finalista, mediante<span class=\"__1 _3\"></span> el <span class=\"__1 _7\"></span>c\u00e1lculo <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>residual <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>suelo <span class=\"__1 _6\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mercado <span class=\"__1 _6\"></span>existente <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>calidad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se ubican <span class=\"__1 _13\"></span>y, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>caso, <span class=\"__1 _13\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>recibido <span class=\"__1 _7\"></span>ofertas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>compra,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>u<span class=\"__1 _20\"></span>tilizado <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tales<span class=\"__1 _3\"></span> ofertas para su val<span class=\"__1 _3\"></span>oraci\u00f3n. La <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>(nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado lugar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>la baja en <span class=\"__1 _1a\"> </span>cuenta<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"> </span>ex<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>tencias <span class=\"__1 _2d\"> </span>inmobiliarias <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>pert<span class=\"__1 _3\"></span>enec\u00edan <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>actividad <span class=\"__1 _2d\"> </span>Inmobiliaria. <span class=\"__1 _1a\"> </span>De <span class=\"__1 _1a\"> </span>f<span class=\"__1 _3\"></span>orma similar el <span class=\"__1 _6\"></span>resultad<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>derivado de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> do<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>aci\u00f3n o <span class=\"__1 _6\"></span>rever<span class=\"__1 _3\"></span>si\u00f3n de <span class=\"__1 _6\"></span>deteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ros de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> existencias inmobiliarias de  la <span class=\"__1 _1a\"> </span>actividad  de <span class=\"__1 _1a\"> </span>inmobiliaria <span class=\"__1 _1a\"> </span>hasta  la  fecha <span class=\"__1 _1a\"> </span>de  perfecci<span class=\"__1 _3\"></span>onamient<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>de  la <span class=\"__1 _32\"> </span>citada <span class=\"__1 _1a\"> </span>escisi\u00f3n  se  h<span class=\"__1 _3\"></span>a traspasado <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultado <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>procedente <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>operaciones <span class=\"__1 _13\"></span>interrumpidas <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de impuestos\u201d (nota <span class=\"__1 _3\"></span>5<span class=\"ff1_1 ls17\">).<span class=\"ls0_1\"> </span></span>Los bienes recibidos por <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>obro de cr\u00e9dito, <span class=\"__1 _6\"></span>a cambi<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>obra ejecutada o a ejecutar, se v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oran por el importe que figuraba registrad<span class=\"__1 _3\"></span>o el cr\u00e9dito correspondiente<span class=\"__1 _3\"></span> al bien recibido, o al coste de producci\u00f3n<span class=\"__1 _3\"></span> o valor neto reali<span class=\"__1 _3\"></span>zable, el <span class=\"__1 _3\"></span>menor.<span class=\"__1 _5f\"> </span>k)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Moneda extran<span class=\"__1 _3\"></span>jera </span></span>k.1) Diferencias de<span class=\"__1 _3\"></span> conversi\u00f3n La <span class=\"__1 _13\"></span>conversi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>as <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>extranjeras <span class=\"__1 _13\"></span>expresadas <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>otra<span class=\"__1 _3\"></span> moneda distin<span class=\"__1 _3\"></span>ta al<span class=\"__1 _3\"></span> eur<span class=\"__1 _3\"></span>o se <span class=\"__1 _20\"></span>ha realizado, en<span class=\"__1 _3\"></span> general,<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>eg\u00fan <span class=\"__1 _3\"></span>el tip<span class=\"__1 _3\"></span>o de ca<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>de ci<span class=\"__1 _20\"></span>erre a excepci<span class=\"__1 _3\"></span>\u00f3n de: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Capital y reservas<span class=\"__1 _3\"></span> que se han con<span class=\"__1 _3\"></span>vertido a los tipos<span class=\"__1 _3\"></span> de cambio hist\u00f3ri<span class=\"__1 _3\"></span>cos. </span></span>-<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _2d\"> </span>partidas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>cuenta <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>resultados <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>socie<span class=\"__1 _3\"></span>dades <span class=\"__1 _2d\"> </span>extranjeras <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"></span>han <span class=\"__1 _2d\"> </span>convertido </span></span>aplicando en general l<span class=\"__1 _3\"></span>os tipos de ca<span class=\"__1 _3\"></span>mbio diarios o medios cuand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> no es p<span class=\"__1 _3\"></span>osible ut<span class=\"__1 _3\"></span>ilizar el diario. Las <span class=\"__1 _20\"></span>diferencias <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>conversi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>extranjeras <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>per\u00edmetro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>consolidaci\u00f3n, <span class=\"__1 _20\"></span>generadas<span class=\"__1 _3\"></span> por aplicaci<span class=\"__1 _3\"></span>\u00f3n del <span class=\"__1 _3\"></span>m\u00e9todo <span class=\"__1 _3\"></span>del tipo <span class=\"__1 _3\"></span>de ca<span class=\"__1 _3\"></span>mbio d<span class=\"__1 _3\"></span>e cierre, <span class=\"__1 _3\"></span>se inclu<span class=\"__1 _3\"></span>yen en <span class=\"__1 _3\"></span>el patri<span class=\"__1 _3\"></span>monio n<span class=\"__1 _3\"></span>eto del b<span class=\"__1 _3\"></span>alance consolidado adjunt<span class=\"__1 _3\"></span>o, tal como se<span class=\"__1 _3\"></span> muestra en el estad<span class=\"__1 _3\"></span>o de cambios <span class=\"__1 _3\"></span>en el patri<span class=\"__1 _3\"></span>monio neto adjunto. k.2) Diferencias de<span class=\"__1 _3\"></span> cambio<span class=\"ffd\"> </span>Los saldos de las cuentas a cobrar y <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> pagar de partidas monetarias en moneda extranjera se valora<span class=\"__1 _3\"></span>n en <span class=\"__1 _7\"></span>euros <span class=\"__1 _6\"></span>mediante <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>tipos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>vigor <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>situaci\u00f3n consolidado, <span class=\"__1 _2d\"> </span>imput\u00e1ndose <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>diferencias<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>generan <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>resultados, <span class=\"__1 _2d\"> </span>salvo <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>lo <span class=\"__1 _1a\"> </span>rela<span class=\"__1 _3\"></span>tivo <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> anticipos, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>al<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>considera<span class=\"__1 _3\"></span>rse <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>artidas <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>monetarias, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>mantienen <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onvertida<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>al <span class=\"__1 _6\"></span>tipo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cambio que exist\u00eda en el <span class=\"__1 _3\"></span>momento de la transa<span class=\"__1 _3\"></span>cci\u00f3n. Las diferencias <span class=\"__1 _20\"></span>que se prod<span class=\"__1 _3\"></span>ucen com<span class=\"__1 _3\"></span>o conse<span class=\"__1 _3\"></span>cuencia d<span class=\"__1 _3\"></span>e las flu<span class=\"__1 _3\"></span>ctuaciones <span class=\"__1 _3\"></span>en l<span class=\"__1 _3\"></span>os ti<span class=\"__1 _3\"></span>pos de <span class=\"__1 _3\"></span>cambio <span class=\"__1 _3\"></span>entre el <span class=\"__1 _6\"></span>moment<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>del cobro <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>pa<span class=\"__1 _20\"></span>go<span class=\"__1 _6\"></span> y <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha en <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se realizaron <span class=\"__1 _6\"></span>las operaciones o<span class=\"__1 _6\"></span> se <span class=\"__1 _6\"></span>actualiz\u00f3 su <span class=\"__1 _6\"></span>valor,<span class=\"__1 _3\"></span> se imputan a los r<span class=\"__1 _3\"></span>esultados del ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. Por <span class=\"__1 _2d\"></span>otra <span class=\"__1 _2d\"></span>parte, <span class=\"__1 _2d\"></span>aquellas <span class=\"__1 _13\"></span>diferencias <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>cambio <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"> </span>produzcan <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"> </span>de inversiones <span class=\"__1 _20\"></span>en sociedad<span class=\"__1 _3\"></span>es <span class=\"__1 _20\"></span>extranjeras, n<span class=\"__1 _3\"></span>ominadas <span class=\"__1 _20\"></span>tanto <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>inversi\u00f3n <span class=\"__1 _20\"></span>como l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>en la<span class=\"__1 _20\"></span> misma<span class=\"__1 _3\"></span> divisa, <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>reconocen <span class=\"__1 _2c\"> </span>directamente  en <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>patrimonio  neto <span class=\"__1 _2c\"> </span>co<span class=\"__1 _6\"></span>mo <span class=\"__1 _2c\"> </span>diferencias<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>conversi\u00f3n <span class=\"__1 _2c\"> </span>que compensan el efe<span class=\"__1 _3\"></span>cto de la d<span class=\"__1 _3\"></span>iferencia de conversi<span class=\"__1 _3\"></span>\u00f3n a euros d<span class=\"__1 _3\"></span>e la sociedad<span class=\"__1 _3\"></span> extranjera. l)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Instru<span class=\"__1 _3\"></span>mentos de patr<span class=\"__1 _3\"></span>imonio </span></span>Los <span class=\"__1 _2d\"></span>instrumentos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>o <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>registran <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>importe <span class=\"__1 _13\"></span>recibido, <span class=\"__1 _13\"></span>neto <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>costes directos de emisi\u00f3n.<span class=\"__1 _3\"></span> Las <span class=\"__1 _33\"> </span>acciones <span class=\"__1 _18\"> </span>propias <span class=\"__1 _18\"> </span>adquiridas <span class=\"__1 _18\"> </span>por <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>Sociedad <span class=\"__1 _18\"> </span>Dominante <span class=\"__1 _18\"> </span>se <span class=\"__1 _33\"> </span>registran <span class=\"__1 _38\"> </span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>valor <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>la contraprestaci\u00f3n <span class=\"__1 _13\"></span>entregada, <span class=\"__1 _13\"></span>directamente <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>menor <span class=\"__1 _13\"></span>valor <span class=\"__1 _2d\"> </span>del <span class=\"__1 _2d\"></span>patrimonio <span class=\"__1 _13\"></span>neto. <span class=\"__1 _2d\"></span>Los <span class=\"__1 _13\"></span>resultados derivados de<span class=\"__1 _3\"></span> la <span class=\"__1 _3\"></span>compra, <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>nta, emisi<span class=\"__1 _3\"></span>\u00f3n o <span class=\"__1 _3\"></span>amortizaci<span class=\"__1 _3\"></span>\u00f3n d<span class=\"__1 _3\"></span>e los in<span class=\"__1 _3\"></span>strumentos<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>patrimonio <span class=\"__1 _3\"></span>propios, <span class=\"__1 _20\"></span>se reconocen <span class=\"__1 _6\"></span>directa<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>net<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>sin <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>ning\u00fan <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>registre <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>alguno en la cuenta de p\u00e9rd<span class=\"__1 _3\"></span>idas y ganancias. m)<span class=\"ff9 ls0_1\"> <span class=\"__1 _32\"> </span><span class=\"ff3_1\">S<span class=\"__1 _6\"></span>ub<span class=\"__1 _3\"></span>venciones </span></span>Las <span class=\"__1 _6\"></span>subvenciones <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>conta<span class=\"__1 _3\"></span>bilizan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>funci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>naturaleza <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>subvencion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>cuando implican <span class=\"__1 _3\"></span>la ad<span class=\"__1 _3\"></span>quisici\u00f3n <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>construcci\u00f3n <span class=\"__1 _3\"></span>de ac<span class=\"__1 _20\"></span>tivos o <span class=\"__1 _3\"></span>como sub<span class=\"__1 _3\"></span>venciones <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>plo<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>cubren<span class=\"__1 _20\"></span> d\u00e9ficits de expl<span class=\"__1 _3\"></span>otaci\u00f3n.<span class=\"__1 _5f\"> </span>n)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span></span><span class=\"ls2a\">Pr<span class=\"ls0_1\">ovisiones </span></span>Su <span class=\"__1 _6\"></span>dotaci\u00f3n <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>efect\u00faa <span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>nacimiento <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>obligaci\u00f3n correspondiente <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>onocido <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>a mejor <span class=\"__1 _20\"></span>estimaci\u00f3n <span class=\"__1 _20\"></span>a la <span class=\"__1 _c\"></span>fecha <span class=\"__1 _20\"></span>de los <span class=\"__1 _c\"></span>estados fin<span class=\"__1 _3\"></span>ancieros <span class=\"__1 _c\"></span>adjuntos del<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>valor actual <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>desembolso <span class=\"__1 _20\"></span>futuro necesario  para<span class=\"__1 _20\"></span>  cancelar  la <span class=\"__1 _32\"> </span>obligaci\u00f3n, <span class=\"__1 _32\"> </span>impac<span class=\"__1 _3\"></span>tando <span class=\"__1 _32\"> </span>en  los <span class=\"__1 _32\"> </span>resultad<span class=\"__1 _3\"></span>os  financie<span class=\"__1 _3\"></span>ros  la<span class=\"__1 _3\"></span>  variaci<span class=\"__1 _3\"></span>\u00f3n  del<span class=\"__1 _20\"></span> ejercicio correspond<span class=\"__1 _3\"></span>iente a la actuali<span class=\"__1 _3\"></span>zaci\u00f3n financiera.<span class=\"__1 _3\"></span> Las <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>desmantelami<span class=\"__1 _3\"></span>ento, <span class=\"__1 _6\"></span>retiro <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>reha<span class=\"__1 _3\"></span>bilitaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _6\"></span>incrementan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>alo<span class=\"__1 _3\"></span>r del activo <span class=\"__1 _6\"></span>afect<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or el <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctual de <span class=\"__1 _6\"></span>aquell<span class=\"__1 _3\"></span>os gastos <span class=\"__1 _6\"></span>en los que <span class=\"__1 _6\"></span>se incurrir\u00e1 en el <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>omento en <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e finalice <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>explotaci\u00f3n <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>activo. <span class=\"__1 _2d\"> </span>El <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _13\"></span>en <span class=\"__1 _1a\"> </span>resul<span class=\"__1 _3\"></span>tados <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>produce <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"> </span>amortizar <span class=\"__1 _13\"></span>dicho <span class=\"__1 _2d\"> </span>activo <span class=\"__1 _2d\"> </span>de acuerdo con lo indicado en apartados anteriores de la presente nota y <span class=\"__1 _6\"></span>por la actualiz<span class=\"__1 _3\"></span>aci\u00f3n financiera comentada en el<span class=\"__1 _3\"></span> p\u00e1rrafo anterior.<span class=\"__1 _5f\"> </span>Asimismo, <span class=\"__1 _7\"></span>algunas <span class=\"__1 _13\"></span>socieda<span class=\"__1 _3\"></span>des <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>dotan <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>rovisiones <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>costes <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>reestructuraci\u00f3n <span class=\"__1 _7\"></span>cuando existe <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>plan <span class=\"__1 _7\"></span>formal <span class=\"__1 _7\"></span>detallad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>dicha <span class=\"__1 _7\"></span>reestructuraci\u00f3n <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>comunicad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>par<span class=\"__1 _20\"></span>tes afectadas. <span class=\"__1 _6\"></span>Ni a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>ni <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de 2023 <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>gistrado <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os por importe rele<span class=\"__1 _3\"></span>vante por este <span class=\"__1 _3\"></span>concepto. Su <span class=\"__1 _2d\"> </span>clasificaci\u00f3n <span class=\"__1 _1a\"> </span>como <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _2d\"> </span>o <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>corrien<span class=\"__1 _3\"></span>tes <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>balance <span class=\"__1 _2d\"></span>consolidado <span class=\"__1 _2d\"></span>adjunto <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>realiza <span class=\"__1 _2d\"> </span>en funci\u00f3n <span class=\"__1 _6\"></span>del periodo <span class=\"__1 _6\"></span>de tiempo <span class=\"__1 _6\"></span>estimad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>para el <span class=\"__1 _6\"></span>vencimiento de <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n que <span class=\"__1 _6\"></span>cubren, <span class=\"__1 _6\"></span>siend<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o corrientes <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _2d\"></span>un <span class=\"__1 _1a\"> </span>vencimien<span class=\"__1 _3\"></span>to <span class=\"__1 _2d\"> </span>estimado <span class=\"__1 _2d\"> </span>superior <span class=\"__1 _1a\"> </span>al <span class=\"__1 _2d\"> </span>ciclo <span class=\"__1 _1a\"> </span>normal <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>explo<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>la actividad que ha origin<span class=\"__1 _3\"></span>ado la provi<span class=\"__1 _3\"></span>si\u00f3n. o)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Pasivos financieros </span></span>Los  gast<span class=\"__1 _3\"></span>os  financier<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>  se <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntabi<span class=\"__1 _3\"></span>lizan  s<span class=\"__1 _3\"></span>eg\u00fan  el<span class=\"__1 _3\"></span>  crit<span class=\"__1 _3\"></span>erio  del<span class=\"__1 _20\"></span>  devengo  en <span class=\"__1 _32\"> </span>la <span class=\"__1 _32\"> </span>cuenta <span class=\"__1 _32\"> </span>de  re<span class=\"__1 _3\"></span>sultados utilizando el <span class=\"__1 _3\"></span>m\u00e9todo d<span class=\"__1 _20\"></span>el inter\u00e9s efecti<span class=\"__1 _3\"></span>vo y s<span class=\"__1 _3\"></span>e a\u00f1aden <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>importe del <span class=\"__1 _3\"></span>instrumen<span class=\"__1 _3\"></span>to en <span class=\"__1 _3\"></span>la medida <span class=\"__1 _3\"></span>en que<span class=\"__1 _3\"></span> no se liquidan en el p<span class=\"__1 _3\"></span>er\u00edodo en que<span class=\"__1 _3\"></span> se producen<span class=\"__1 _5f\"> </span>. Las <span class=\"__1 _2d\"></span>deudas <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>entidades <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>cr<span class=\"__1 _3\"></span>\u00e9dito <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>otros <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _2d\"></span>financieros <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _13\"></span>se clasifican <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>vencimientos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance, <span class=\"__1 _13\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>aquellas<span class=\"__1 _3\"></span> deudas <span class=\"__1 _6\"></span>cuyo vencimiento <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>iene <span class=\"__1 _6\"></span>lugar en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>12 meses <span class=\"__1 _6\"></span>siguientes <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>cierre de <span class=\"__1 _6\"></span>cuentas y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>corrientes las que superan dich<span class=\"__1 _3\"></span>o periodo.<span class=\"__1 _5f\"> </span>El Grupo realiza operacion<span class=\"__1 _3\"></span>es de \u201cconfirming\u201d a prove<span class=\"__1 _3\"></span>edores (nota 2<span class=\"ff1_1\">2), en general, puesto que dicha<span class=\"__1 _3\"></span>s </span>operaciones <span class=\"__1 _20\"></span>no representa<span class=\"__1 _20\"></span>n una <span class=\"__1 _3\"></span>liberaci\u00f3n <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>pago, el <span class=\"__1 _20\"></span>importe <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>pasivo no <span class=\"__1 _20\"></span>se da <span class=\"__1 _20\"></span>de baja. p)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Derivados financ<span class=\"__1 _3\"></span>ieros y cobertu<span class=\"__1 _3\"></span>ras contables </span></span>El Grupo aplica<span class=\"__1 _3\"></span> el tratami<span class=\"__1 _3\"></span>ento establ<span class=\"__1 _3\"></span>ecido en<span class=\"__1 _3\"></span> la normativa<span class=\"__1 _3\"></span> a los deri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados<span class=\"__1 _3\"></span> que c<span class=\"__1 _3\"></span>umplen los requ<span class=\"__1 _3\"></span>isitos para ser <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erado<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> com<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>cobertura, <span class=\"__1 _3\"></span>clasificand<span class=\"__1 _3\"></span>o las <span class=\"__1 _3\"></span>coberturas <span class=\"__1 _3\"></span>como d<span class=\"__1 _20\"></span>e flujo de <span class=\"__1 _3\"></span>efectivo, <span class=\"__1 _3\"></span>valor<span class=\"__1 _3\"></span> razonable o coberturas<span class=\"__1 _3\"></span> de inversi<span class=\"__1 _3\"></span>\u00f3n neta de negoci<span class=\"__1 _3\"></span>os en el extranjero. De <span class=\"__1 _2d\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>NIIF <span class=\"__1 _2d\"> </span>9 <span class=\"__1 _1a\"> </span>\u201cInstrumentos <span class=\"__1 _2d\"></span>financieros\u201d, <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>debe <span class=\"__1 _1a\"> </span>realizar <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"> </span>test <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>eficacia <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se<span class=\"__1 _3\"></span> compondr\u00e1 <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>una evaluaci\u00f3n cualitativa <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>derivado<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>para<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>poder determinar <span class=\"__1 _6\"></span>si se <span class=\"__1 _6\"></span>puede<span class=\"__1 _3\"></span> considerar un instrum<span class=\"__1 _3\"></span>ento de cob<span class=\"__1 _3\"></span>ertura y, por l<span class=\"__1 _3\"></span>o tanto, efica<span class=\"ls2c\">z.</span> Una <span class=\"__1 _6\"></span>vez <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>valuada <span class=\"__1 _6\"></span>la eficacia <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>instrumentos, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>recurre al <span class=\"__1 _6\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>cuanti<span class=\"__1 _3\"></span>tativo <span class=\"__1 _6\"></span>que determinar\u00e1 la <span class=\"__1 _6\"></span>contabilizaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>mism<span class=\"__1 _3\"></span>os. <span class=\"__1 _6\"></span>Este <span class=\"__1 _6\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>cuantit<span class=\"__1 _3\"></span>ativo <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>compone<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>retr<span class=\"__1 _3\"></span>ospectiva <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> efectos <span class=\"__1 _6\"></span>pura<span class=\"__1 _3\"></span>mente contables <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>otra prospectiva con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>objetivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>analizar las <span class=\"__1 _6\"></span>posibles <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>esv<span class=\"__1 _6\"></span>ia<span class=\"__1 _3\"></span>ciones<span class=\"__1 _3\"></span> futuras en la relaci<span class=\"__1 _3\"></span>\u00f3n de cobertura.<span class=\"__1 _5f\"> </span>Para <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>evaluaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>retrospectiva <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>adapta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>an\u00e1lisis<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>tipolog\u00eda<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cobertura y <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>naturaleza<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>de los <span class=\"__1 _7\"></span>instrumentos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>utilizados<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>siendo <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>pr\u00e1ctica <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>derivados <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>contratados <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>el Grupo coberturas de flu<span class=\"__1 _3\"></span>jo de efectivo <span class=\"__1 _3\"></span>(nota 23<span class=\"ls17\">):</span> -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">En <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>coberturas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>fluj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectiv<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tip<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>er\u00e9s <span class=\"__1 _6\"></span>(IRS), <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> </span></span>que el <span class=\"__1 _6\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>obra un <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>vari<span class=\"__1 _3\"></span>able equivalente al de la <span class=\"__1 _6\"></span>financiaci<span class=\"__1 _3\"></span>\u00f3n cubierta y <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>aga un <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fijo<span class=\"__1 _3\"></span>, dado que el objetivo es red<span class=\"__1 _3\"></span>ucir la variabilidad de los c<span class=\"__1 _3\"></span>ostes de la financiaci\u00f3n, la esti<span class=\"__1 _3\"></span>maci\u00f3n de la<span class=\"__1 _3\"></span> eficacia <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>reali<span class=\"__1 _3\"></span>za <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>test <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>compara <span class=\"__1 _13\"></span>qu<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>alor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os flujos de efectivo del<span class=\"__1 _3\"></span> IRS compensan l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s cambi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>en el valor razonable<span class=\"__1 _3\"></span> del riesgo c<span class=\"__1 _3\"></span>ubierto. Contablemente, <span class=\"__1 _13\"></span>atende<span class=\"__1 _3\"></span>mos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>todolog\u00eda <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>derivado <span class=\"__1 _13\"></span>hipot\u00e9tico, <span class=\"__1 _13\"></span>propia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>evaluaci\u00f3n<span class=\"__1 _3\"></span> cuantitativa de la<span class=\"__1 _3\"></span> eficacia, qu<span class=\"__1 _3\"></span>e establece que la e<span class=\"__1 _3\"></span>mpresa regis<span class=\"__1 _3\"></span>trar\u00e1 en patri<span class=\"__1 _3\"></span>monio neto el men<span class=\"__1 _3\"></span>or, en <span class=\"__1 _6\"></span>valores <span class=\"__1 _7\"></span>absolutos, <span class=\"__1 _6\"></span>entre <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>derivado <span class=\"__1 _7\"></span>hipot\u00e9tico <span class=\"__1 _6\"></span>(posici\u00f3n <span class=\"__1 _6\"></span>cubierta) <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>la variaci\u00f3n de <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el derivado contratado. La <span class=\"__1 _6\"></span>diferen<span class=\"__1 _3\"></span>cia entre el <span class=\"__1 _6\"></span>valor de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a variaci\u00f3n <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>egistrado<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>neto <span class=\"__1 _6\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>derivad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>elaborando <span class=\"__1 _6\"></span>el test <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>eficacia, <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>considerar\u00e1 <span class=\"__1 _c\"></span>parte <span class=\"__1 _20\"></span>ineficaz <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>registrar\u00e1 <span class=\"__1 _c\"></span>directamente <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>cuenta <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>p\u00e9rdidas y ganancias. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Para <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>cobertura<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>instrumento <span class=\"__1 _6\"></span>derivad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cobertura <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>es </span></span>un IRS, el trata<span class=\"__1 _3\"></span>miento ser\u00e1 similar al<span class=\"__1 _20\"></span> detallado para el caso de l<span class=\"__1 _3\"></span>os IRS. La valoraci\u00f3n est\u00e1 calculad<span class=\"__1 _20\"></span>a m<span class=\"__1 _6\"></span>edian<span class=\"__1 _3\"></span>te m\u00e9todos y t\u00e9cn<span class=\"__1 _3\"></span>icas definidas a partir de inpu<span class=\"__1 _3\"></span>ts observables en el mercado, tales c<span class=\"__1 _3\"></span>omo: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _13\"></span>permutas <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>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>orado <span class=\"__1 _13\"></span>descontand<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>todos <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>flujos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>previstos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el </span></span>contrato <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>sus <span class=\"__1 _3\"></span>caracter\u00edsticas, <span class=\"__1 _20\"></span>tales <span class=\"__1 _3\"></span>com<span class=\"__1 _3\"></span>o, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>nocional <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>calendario <span class=\"__1 _20\"></span>de cobros y pag<span class=\"__1 _3\"></span>os. Para tal<span class=\"__1 _20\"></span> v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n se<span class=\"__1 _3\"></span> utiliza la cur<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> de tipos cup\u00f3n<span class=\"__1 _3\"></span> cero deter<span class=\"__1 _3\"></span>minada a par<span class=\"__1 _20\"></span>tir de los <span class=\"__1 _2f\"> </span>dep\u00f3sitos <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>permutas <span class=\"__1 _2f\"> </span>que <span class=\"__1 _2f\"> </span>cotizan <span class=\"__1 _2f\"> </span>en <span class=\"__1 _35\"> </span>cada <span class=\"__1 _2f\"> </span>momento <span class=\"__1 _2f\"> </span>a <span class=\"__1 _2f\"> </span>tra<span class=\"__1 _3\"></span>v\u00e9s <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>u<span class=\"__1 _3\"></span>n <span class=\"__1 _2f\"> </span>proceso <span class=\"__1 _2f\"> </span>d<span class=\"__1 _20\"></span>e \u201cbootstrapping\u201d,<span class=\"__1 _3\"></span> mediante esta curva de tipos<span class=\"__1 _3\"></span> cup\u00f3n cero se obtienen los factor<span class=\"__1 _3\"></span>es de descuento<span class=\"__1 _3\"></span> utilizados  en <span class=\"__1 _2c\"> </span>las  valoraciones  realizadas <span class=\"__1 _2c\"> </span>bajo <span class=\"__1 _2c\"> </span>un  supuesto  de <span class=\"__1 _2c\"> </span>Ausencia  de  Oportunidad <span class=\"__1 _2c\"> </span>de Arbitraje <span class=\"__1 _13\"></span>(AOA). <span class=\"__1 _2d\"></span>En <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>casos <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"></span>derivados <span class=\"__1 _13\"></span>contemplan <span class=\"__1 _13\"></span>l\u00edmites <span class=\"__1 _2d\"></span>superio<span class=\"__1 _3\"></span>res <span class=\"__1 _13\"></span>e <span class=\"__1 _2d\"> </span>inferiores (\u201ccap\u201d <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>\u201cfloor\u201d) <span class=\"__1 _c\"></span>o <span class=\"__1 _20\"></span>combinaciones <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>mismos, <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>ocasiones <span class=\"__1 _c\"></span>ligados <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>cumplimie<span class=\"__1 _3\"></span>ntos <span class=\"__1 _c\"></span>especiales, los <span class=\"__1 _6\"></span>tipos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de inter\u00e9s <span class=\"__1 _6\"></span>utilizados han <span class=\"__1 _6\"></span>sido los <span class=\"__1 _6\"></span>mismos que <span class=\"__1 _6\"></span>en las <span class=\"__1 _6\"></span>permutas,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>si <span class=\"__1 _6\"></span>bi<span class=\"__1 _20\"></span>en <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>dar entrada al <span class=\"__1 _13\"></span>componente <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>aleatori<span class=\"__1 _3\"></span>edad <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>opciones, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>utilizado <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>metodol<span class=\"__1 _3\"></span>og\u00eda<span class=\"__1 _3\"></span> generalmente aceptada<span class=\"__1 _20\"></span> de Black &amp; Scholes. -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ca<span class=\"__1 _3\"></span>so <span class=\"__1 _6\"></span>de un <span class=\"__1 _6\"></span>derivado de <span class=\"__1 _6\"></span>cobertura de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de caja <span class=\"__1 _6\"></span>ligad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>inflaci\u00f3n, <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>metodol<span class=\"__1 _3\"></span>og\u00eda <span class=\"__1 _6\"></span>es<span class=\"__1 _20\"></span> </span></span>muy <span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span>milar a <span class=\"__1 _6\"></span>la de <span class=\"__1 _6\"></span>las permutas de <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de inter\u00e9s. La <span class=\"__1 _6\"></span>inflaci\u00f3n prevista se <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>a partir de <span class=\"__1 _6\"></span>las<span class=\"__1 _20\"></span> inflaciones <span class=\"__1 _6\"></span>cotizadas, <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>manera <span class=\"__1 _7\"></span>impl\u00edcita <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>permutas <span class=\"__1 _7\"></span>indexadas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>inflaci\u00f3n <span class=\"__1 _7\"></span>europea <span class=\"__1 _7\"></span><span class=\"ls1b\">ex</span>-<span class=\"__1 _5f\"> </span>tabaco cotizados en <span class=\"__1 _3\"></span>mercado y se asimila<span class=\"__1 _3\"></span> a la espa\u00f1ol<span class=\"__1 _3\"></span>a mediante un ajus<span class=\"__1 _3\"></span>te de convergencia. Adicionalmente,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>ealiza <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>test <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>sensibilidad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>end<span class=\"__1 _3\"></span>eudamient<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>financiero neto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>fin <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>poder <span class=\"__1 _13\"></span>analizar <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>una <span class=\"__1 _2d\"></span>posible <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>ariaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>tipos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>inter\u00e9s <span class=\"__1 _2d\"></span>pudieran<span class=\"__1 _3\"></span> producir en <span class=\"__1 _6\"></span>las cuentas del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>la hip\u00f3tesis de un <span class=\"__1 _6\"></span>aumento y <span class=\"__1 _6\"></span>una disminuci\u00f3n de <span class=\"__1 _6\"></span>los tipos al cierre del ejercici<span class=\"__1 _3\"></span>o en difer<span class=\"__1 _3\"></span>entes escenarios d<span class=\"__1 _3\"></span>e variaci\u00f3n de l<span class=\"__1 _3\"></span>os mismos (nota <span class=\"ls9\">30</span>)<span class=\"__1 _20\"></span>. <span class=\"__1 _6\"></span> En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _32\"> </span>23 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>prese<span class=\"__1 _3\"></span>nte <span class=\"__1 _1a\"> </span>Memoria <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>detallan <span class=\"__1 _1a\"> </span>los  d<span class=\"__1 _3\"></span>erivados <span class=\"__1 _1a\"> </span>financier<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>tien<span class=\"__1 _3\"></span>e contratados, entr<span class=\"__1 _3\"></span>e otros aspectos rela<span class=\"__1 _3\"></span>cionados con l<span class=\"__1 _3\"></span>os mismos.<span class=\"__1 _5f\"> </span>q)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Impuesto sob<span class=\"__1 _3\"></span>re beneficios </span></span>El <span class=\"__1 _7\"></span>gasto <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impuesto <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>b<span class=\"__1 _3\"></span>eneficios <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>determina <span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>partir <span class=\"__1 _6\"></span>del <span class=\"__1 _13\"></span>beneficio <span class=\"__1 _6\"></span>consolidado <span class=\"__1 _7\"></span>antes <span class=\"__1 _7\"></span>de impuestos, <span class=\"__1 _13\"></span>aumentado <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>disminuido <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>diferencias <span class=\"__1 _13\"></span>permanentes <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>base <span class=\"__1 _2d\"></span>imp<span class=\"__1 _3\"></span>onible <span class=\"__1 _13\"></span>del citado <span class=\"__1 _2d\"> </span>impuesto <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"> </span>contable. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"></span>dicho <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"> </span>cont<span class=\"__1 _6\"></span>able <span class=\"__1 _2d\"></span>ajustado <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>le <span class=\"__1 _1a\"> </span>aplica <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>tipo<span class=\"__1 _3\"></span> impositivo que <span class=\"__1 _6\"></span>corresp<span class=\"__1 _3\"></span>onde seg\u00fan <span class=\"__1 _6\"></span>la legislaci\u00f3n que <span class=\"__1 _6\"></span>le resulta <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>cable a <span class=\"__1 _6\"></span>cada sociedad y <span class=\"__1 _6\"></span>se minora en <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>bonificaciones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>deducciones <span class=\"__1 _13\"></span>devengadas <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio, <span class=\"__1 _13\"></span>a\u00f1adiendo <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>vez <span class=\"__1 _13\"></span>aquellas diferencias, <span class=\"__1 _3\"></span>positivas <span class=\"__1 _20\"></span>o neg<span class=\"__1 _3\"></span>ativas, <span class=\"__1 _3\"></span>entre l<span class=\"__1 _20\"></span>a estimaci\u00f3n <span class=\"__1 _20\"></span>del impues<span class=\"__1 _3\"></span>to r<span class=\"__1 _3\"></span>ealizada <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>el cierre <span class=\"__1 _20\"></span>de cuentas del ejercicio anteri<span class=\"__1 _3\"></span>or y la posterior liqu<span class=\"__1 _3\"></span>idaci\u00f3n del i<span class=\"__1 _3\"></span>mpuesto en el<span class=\"__1 _3\"></span> momento del p<span class=\"__1 _20\"></span>ago<span class=\"__1 _6\"></span>. Las  diferencias<span class=\"__1 _20\"></span>  temporales  entr<span class=\"__1 _3\"></span>e  el <span class=\"__1 _32\"> </span>resultado<span class=\"__1 _3\"></span>  cont<span class=\"__1 _3\"></span>able  y <span class=\"__1 _32\"> </span>la  ba<span class=\"__1 _3\"></span>se  imp<span class=\"__1 _3\"></span>onible <span class=\"__1 _32\"> </span>del  Impue<span class=\"__1 _3\"></span>sto  sobr<span class=\"__1 _3\"></span>e Sociedades, as\u00ed como las diferencias entre el valor contable reconocido en el <span class=\"__1 _6\"></span>bala<span class=\"__1 _20\"></span>nce <span class=\"__1 _6\"></span>consolidad<span class=\"__1 _3\"></span>o de activos y pasivos y<span class=\"__1 _3\"></span> su correspondiente <span class=\"__1 _3\"></span>valor a efe<span class=\"__1 _3\"></span>ctos fiscales, dan lugar<span class=\"__1 _3\"></span> a impuestos dif<span class=\"__1 _3\"></span>eridos que se<span class=\"__1 _20\"></span> reconocen <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"></span>pasivos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes, <span class=\"__1 _13\"></span>calculados <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>tipos <span class=\"__1 _13\"></span>impositivos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>espera aplicar <span class=\"__1 _38\"> </span>en <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>previsiblemente <span class=\"__1 _14\"> </span>revertir\u00e1n <span class=\"__1 _38\"> </span>sin <span class=\"__1 _14\"> </span>realizar <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>ning\u00fan <span class=\"__1 _38\"> </span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>la<span class=\"__1 _3\"></span> actualizaci\u00f3n financi<span class=\"__1 _3\"></span>era. El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>activa <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>impuestos <span class=\"__1 _20\"></span>diferidos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>activo <span class=\"__1 _c\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>diferencias <span class=\"__1 _c\"></span>temporales <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>bases imponibles <span class=\"__1 _6\"></span>negati<span class=\"__1 _3\"></span>vas <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ompensar, <span class=\"__1 _6\"></span>salvo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>existen <span class=\"__1 _6\"></span>du<span class=\"__1 _3\"></span>das <span class=\"__1 _6\"></span>razonables<span class=\"__1 _3\"></span> sobre su recupera<span class=\"__1 _3\"></span>ci\u00f3n futura. r)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Compromisos por<span class=\"__1 _3\"></span> pensiones </span></span>Las <span class=\"__1 _2d\"></span>sociedades <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ncre<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>relativos <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>planes <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>pensiones <span class=\"__1 _2d\"></span>y obligaciones si<span class=\"__1 _3\"></span>milares que se desarr<span class=\"__1 _3\"></span>ollan en la nota <span class=\"__1 _3\"></span>25 de la presen<span class=\"__1 _3\"></span>te Memoria.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span> s)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff3_1\">Ingresos y ga<span class=\"__1 _3\"></span>stos de explo<span class=\"__1 _3\"></span>taci\u00f3n </span></span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>analizando <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>cart<span class=\"__1 _3\"></span>era <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>conclui<span class=\"__1 _3\"></span>do <span class=\"__1 _3\"></span>que, <span class=\"__1 _20\"></span>salvo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>casos <span class=\"__1 _20\"></span>muy <span class=\"__1 _20\"></span>concretos, <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>existe m\u00e1s de una <span class=\"__1 _3\"></span>obligaci\u00f3n <span class=\"__1 _3\"></span>de dese<span class=\"__1 _3\"></span>mpe\u00f1o en <span class=\"__1 _3\"></span>los contratos<span class=\"__1 _3\"></span> que ll<span class=\"__1 _3\"></span>eva a cabo, <span class=\"__1 _3\"></span>puesto q<span class=\"__1 _3\"></span>ue o bien <span class=\"__1 _3\"></span>se presta<span class=\"__1 _3\"></span>n servicios <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>integraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"> </span>diferentes <span class=\"__1 _1a\"> </span>actividade<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>realizan, <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>bien <span class=\"__1 _1a\"> </span>porque <span class=\"__1 _2d\"> </span>estos <span class=\"__1 _1a\"> </span>est\u00e1n altamente interrela<span class=\"__1 _3\"></span>cionados. En  cuanto <span class=\"__1 _32\"> </span>a  las  c<span class=\"__1 _3\"></span>ontraprestaci<span class=\"__1 _3\"></span>ones  variables<span class=\"__1 _3\"></span>  s\u00f3lo <span class=\"__1 _1a\"> </span>se  reconoce  un  ing<span class=\"__1 _3\"></span>reso  p<span class=\"__1 _3\"></span>or  el  val<span class=\"__1 _3\"></span>or  que  s<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span> altamente <span class=\"__1 _2c\"> </span>probable <span class=\"__1 _14\"> </span>que  no<span class=\"__1 _6\"></span> <span class=\"__1 _2c\"> </span>sufra <span class=\"__1 _14\"> </span>reversi\u00f3n  significativa <span class=\"__1 _14\"> </span>cuando <span class=\"__1 _2c\"> </span>posteriormente <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>resuelva <span class=\"__1 _2c\"> </span>la incertidumbre sobre <span class=\"__1 _6\"></span>la misma. <span class=\"__1 _6\"></span>Asimis<span class=\"__1 _3\"></span>mo, en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso que <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _6\"></span>incluyan cl\u00e1usulas <span class=\"__1 _6\"></span>de revisi\u00f3n de precios, se registran los ingresos que representen la mejor estimaci\u00f3n del importe que se cobrar\u00e1<span class=\"__1 _20\"></span> en  el <span class=\"__1 _32\"> </span>futuro <span class=\"__1 _32\"> </span>y  baj<span class=\"__1 _3\"></span>o  los <span class=\"__1 _1a\"> </span>mismos  criterios  d<span class=\"__1 _20\"></span>e  probabilidad  menci<span class=\"__1 _3\"></span>onados  para<span class=\"__1 _20\"></span>  la  contraprest<span class=\"__1 _3\"></span>aci\u00f3n<span class=\"__1 _3\"></span> variable.  En <span class=\"__1 _6\"></span>general, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>identificado <span class=\"__1 _6\"></span>comp<span class=\"__1 _3\"></span>onentes <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>sign<span class=\"__1 _3\"></span>ificativos <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>con clientes. <span class=\"__1 _6\"></span>\u00danica<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>en aquellos <span class=\"__1 _6\"></span>contratos en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>que el <span class=\"__1 _6\"></span>tiempo <span class=\"__1 _6\"></span>que media <span class=\"__1 _6\"></span>entre el <span class=\"__1 _6\"></span>momento <span class=\"__1 _6\"></span>en el que se <span class=\"__1 _6\"></span>presta un servicio o se <span class=\"__1 _6\"></span>entrega un bien <span class=\"__1 _6\"></span>y el momento<span class=\"__1 _6\"></span> en el <span class=\"__1 _6\"></span>que se recibe el <span class=\"__1 _6\"></span>cobro es <span class=\"__1 _6\"></span>superi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> a los <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>oce meses, se separa el componente financiero de la contraprestaci\u00f3n a recibir y se registra el correspondiente in<span class=\"__1 _3\"></span>greso finan<span class=\"__1 _3\"></span>ciero.<span class=\"__1 _5f\"> </span>En la <span class=\"__1 _20\"></span>actividad <span class=\"__1 _20\"></span>de Construc<span class=\"__1 _3\"></span>ci\u00f3n, la<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>obligaciones <span class=\"__1 _20\"></span>de de<span class=\"__1 _3\"></span>sempe\u00f1o <span class=\"__1 _20\"></span>se satisfacen <span class=\"__1 _20\"></span>a l<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>largo <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>tiempo p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>los in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>reconocen <span class=\"__1 _20\"></span>utilizando <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>m\u00e9todo <span class=\"__1 _c\"></span>basado en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>producto, <span class=\"__1 _20\"></span>es d<span class=\"__1 _20\"></span>ecir de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>con el criterio de grado de avan<span class=\"__1 _3\"></span>ce. \u00danicamente se recon<span class=\"__1 _3\"></span>ocen ingresos que se encuent<span class=\"__1 _3\"></span>ran amparados por un co<span class=\"__1 _6\"></span>ntr<span class=\"__1 _20\"></span>ato <span class=\"__1 _6\"></span>principal<span class=\"__1 _3\"></span> firmado <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on la propiedad <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> modificaciones al mismo aprobadas <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> \u00e9sta. <span class=\"__1 _6\"></span>En caso de aprobaci\u00f3n de la modifi<span class=\"__1 _3\"></span>caci\u00f3n, sin que estuvie<span class=\"__1 _3\"></span>se fijado el importe, se es<span class=\"__1 _3\"></span>tima el ingreso c<span class=\"__1 _3\"></span>omo una <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntrapre<span class=\"__1 _20\"></span>staci\u00f3n <span class=\"__1 _7\"></span>variable, <span class=\"__1 _6\"></span>s\u00f3lo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>cumplan <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>criterios <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>probabilidad <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>no reversi\u00f3n <span class=\"__1 _1a\"> </span>significativa <span class=\"__1 _1a\"> </span>mencionadas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>anterioridad. <span class=\"__1 _1a\"> </span>Las <span class=\"__1 _32\"> </span>p\u00e9rdidas <span class=\"__1 _1a\"> </span>presupuestadas <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>reconocen como resultados del<span class=\"__1 _3\"></span> ejercicio. Por su parte, en <span class=\"__1 _6\"></span>dicha activ<span class=\"__1 _3\"></span>idad los costes se <span class=\"__1 _6\"></span>regi<span class=\"__1 _3\"></span>stran contablemente en funci\u00f3n de su devengo. Los costes <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>obtenci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>contrato, <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>estudio <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>elaboraci\u00f3n <span class=\"__1 _6\"></span>del proyecto, no se activan al no poderse considerar como<span class=\"__1 _3\"></span> incrementales, puesto que se incurre en ellos<span class=\"__1 _3\"></span> independiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>finalmente <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>obtenga <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>no <span class=\"__1 _1a\"> </span>el <span class=\"__1 _13\"></span>contrato. <span class=\"__1 _2d\"> </span>En <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>costes <span class=\"__1 _2d\"> </span>de cumplimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>contrato, <span class=\"__1 _20\"></span>cabr\u00eda d<span class=\"__1 _3\"></span>istinguir <span class=\"__1 _20\"></span>dos <span class=\"__1 _3\"></span>grand<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>tipolog\u00edas<span class=\"__1 _3\"></span>: <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>costes <span class=\"__1 _20\"></span>de i<span class=\"__1 _3\"></span>ngenier\u00eda <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>estudios<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>gen<span class=\"__1 _3\"></span>erales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>espec\u00edficas <span class=\"__1 _6\"></span>(principalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>acces<span class=\"__1 _3\"></span>orias<span class=\"__1 _3\"></span> como plantas de ho<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mig\u00f3n, obras auxiliares o caset<span class=\"__1 _6\"></span>as de obras necesarias para prestar los <span class=\"__1 _6\"></span>ser<span class=\"__1 _3\"></span>vicios).<span class=\"__1 _3\"></span> Los <span class=\"__1 _20\"></span>principales <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tratos <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>incurre <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>citados <span class=\"__1 _3\"></span>gastos <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>del tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>dise\u00f1o <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>construcci<span class=\"__1 _3\"></span>\u00f3n, en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>identifica <span class=\"__1 _2d\"> </span>mediante <span class=\"__1 _1a\"> </span>unidad<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>bra<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>separadas <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>remuneraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>recibir <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> trabajos <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>realizar <span class=\"__1 _20\"></span>en mater<span class=\"__1 _3\"></span>ia <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>genier\u00eda <span class=\"__1 _20\"></span>y estudios<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> los <span class=\"__1 _20\"></span>propios d<span class=\"__1 _3\"></span>e la<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>restaci\u00f3n <span class=\"__1 _20\"></span>de los <span class=\"__1 _3\"></span>servici<span class=\"__1 _3\"></span>os de<span class=\"__1 _20\"></span> construcci\u00f3n. <span class=\"__1 _13\"></span>Por <span class=\"__1 _13\"></span>tanto, <span class=\"__1 _2d\"></span>con <span class=\"__1 _13\"></span>car\u00e1cter <span class=\"__1 _13\"></span>general, <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>gastos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ingenier\u00eda <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>estudios <span class=\"__1 _13\"></span>no <span class=\"__1 _2d\"></span>se activan y se recon<span class=\"__1 _3\"></span>ocen de acuerdo <span class=\"__1 _3\"></span>con su devengo c<span class=\"__1 _3\"></span>onforme se prestan los ser<span class=\"__1 _3\"></span>vicios, a menos qu<span class=\"__1 _3\"></span>e el contrato <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>cluya <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>cl\u00e1u<span class=\"__1 _3\"></span>sula por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>coste<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>ser\u00e1n reintegrados <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>dependiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span> se <span class=\"__1 _2d\"> </span>logra <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>no <span class=\"__1 _2d\"></span>el <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>o. <span class=\"__1 _2d\"> </span>Po<span class=\"__1 _6\"></span>r <span class=\"__1 _13\"></span>su <span class=\"__1 _1a\"> </span>parte, <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"> </span>costes <span class=\"__1 _2d\"> </span>relacionados <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>instalaciones <span class=\"__1 _2d\"></span>generales <span class=\"__1 _13\"></span>y espec\u00edficas <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>registran <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>gastos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>grado <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>avance <span class=\"__1 _7\"></span>cuando <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>se identifica <span class=\"__1 _c\"></span>una <span class=\"__1 _20\"></span>unidad <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>obra <span class=\"__1 _c\"></span>separada <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _20\"></span>remunera<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>\u00fanicamente <span class=\"__1 _3\"></span>se <span class=\"__1 _c\"></span>activan dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>existencias <span class=\"__1 _6\"></span>cuando <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contrato <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>identifica <span class=\"__1 _6\"></span>separadamente, <span class=\"__1 _6\"></span>imput\u00e1ndose <span class=\"__1 _7\"></span>a resultados junto c<span class=\"__1 _3\"></span>on el resto de cos<span class=\"__1 _3\"></span>tes del contrato u<span class=\"__1 _3\"></span>tilizando el menci<span class=\"__1 _3\"></span>onado gra<span class=\"__1 _3\"></span>do de avance. En las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es de <span class=\"__1 _6\"></span>prest<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e servicios, <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> se <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>esarrollan principalmente en los segmentos de Servicios <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _20\"></span>es <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>Integral <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Agua <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>Inmobiliaria <span class=\"__1 _6\"></span>cuando <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>act\u00faa <span class=\"__1 _6\"></span>como arrendador <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>arrendamiento (nota <span class=\"__1 _20\"></span>3.g), los <span class=\"__1 _20\"></span>ingresos y <span class=\"__1 _3\"></span>gastos <span class=\"__1 _3\"></span>se i<span class=\"__1 _20\"></span>mputan en <span class=\"__1 _20\"></span>funci\u00f3n del criterio <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>devengo, <span class=\"__1 _3\"></span>esto <span class=\"__1 _20\"></span>es, cuando <span class=\"__1 _20\"></span>se pr<span class=\"__1 _3\"></span>oduce <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>corrien<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>real <span class=\"__1 _20\"></span>de bienes <span class=\"__1 _20\"></span>y ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _20\"></span>que los<span class=\"__1 _3\"></span> mis<span class=\"__1 _3\"></span>mos representan, <span class=\"__1 _20\"></span>con in<span class=\"__1 _3\"></span>dependencia <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>momento en <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se produz<span class=\"__1 _3\"></span>ca <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>corriente <span class=\"__1 _20\"></span>monetaria <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>financiera<span class=\"__1 _20\"></span> derivada <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>ellos. <span class=\"__1 _20\"></span>Se trata <span class=\"__1 _20\"></span>de obligaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de desempe<span class=\"__1 _3\"></span>\u00f1o qu<span class=\"__1 _3\"></span>e s<span class=\"__1 _3\"></span>e sa<span class=\"__1 _3\"></span>tisfacen <span class=\"__1 _20\"></span>a lo <span class=\"__1 _3\"></span>largo <span class=\"__1 _20\"></span>del tie<span class=\"__1 _3\"></span>mpo d<span class=\"__1 _3\"></span>ado que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>cliente <span class=\"__1 _6\"></span>recibe <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>consume <span class=\"__1 _6\"></span>simult\u00e1neamente <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>beneficios <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>medida <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>servicio. Consecuentement<span class=\"__1 _3\"></span>e, <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>ingresos <span class=\"__1 _2c\"> </span>se  reconocen  m<span class=\"__1 _6\"></span>ed<span class=\"__1 _3\"></span>iante  la <span class=\"__1 _2c\"> </span>medi<span class=\"__1 _6\"></span>ci\u00f3n  del <span class=\"__1 _2c\"> </span>valor  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>servicios efectivamente pres<span class=\"__1 _20\"></span>tado<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> al cliente utili<span class=\"__1 _3\"></span>zando un m\u00e9to<span class=\"__1 _3\"></span>do basado en el produc<span class=\"__1 _20\"></span>to<span class=\"__1 _6\"></span>. En <span class=\"__1 _13\"></span>cuanto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>entrega <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>bienes <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>lleva <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>cabo <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el segmento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Cemento <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _7\"></span>Inmobiliaria, <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>\u00fanicamente <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reconocen <span class=\"__1 _6\"></span>cuando<span class=\"__1 _3\"></span> los bienes <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e han entregado y <span class=\"__1 _6\"></span>se ha transferido su propiedad al <span class=\"__1 _6\"></span>cliente al tratarse de <span class=\"__1 _6\"></span>obligaciones de<span class=\"__1 _3\"></span> desempe\u00f1o que se<span class=\"__1 _3\"></span> satisfacen en un<span class=\"__1 _3\"></span> momento con<span class=\"__1 _3\"></span>creto del tie<span class=\"__1 _3\"></span>mpo. En <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>actividad <span class=\"__1 _20\"></span>Inmobiliaria, <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>registra <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>ingresos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>costes <span class=\"__1 _20\"></span>repercutidos <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>arrendatarios<span class=\"__1 _3\"></span> de sus inversiones in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obili<span class=\"__1 _3\"></span>arias (nota <span class=\"ls19\">10</span>.b). La escisi\u00f3n parcial financiera (nota 2) que <span class=\"__1 _6\"></span>ha dad<span class=\"__1 _3\"></span>o lugar al <span class=\"__1 _6\"></span>Grupo Inmocemento, ha supuesto que los ingresos <span class=\"__1 _7\"></span>reconocidos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>entrega <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>bienes <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obiliaria<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>asta <span class=\"__1 _7\"></span>la fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>perfeccionami<span class=\"__1 _3\"></span>ento <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>traspasado <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span><span class=\"ff1_1\">R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>procedente <span class=\"__1 _7\"></span>de </span>operaciones interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as neto de impu<span class=\"__1 _3\"></span>estos<span class=\"ffc\">\u201d (nota <span class=\"__1 _3\"></span>5).<span class=\"__1 _5f\"> </span></span>En las <span class=\"__1 _20\"></span>mencionadas acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _20\"></span>distintas a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>de cons<span class=\"__1 _3\"></span>trucci\u00f3n, <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>costes de <span class=\"__1 _20\"></span>obtenci\u00f3n del <span class=\"__1 _20\"></span>contrato no<span class=\"__1 _3\"></span> son <span class=\"__1 _6\"></span>incrementale<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>lo que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>activan <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reconocen<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>funci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>devengo. <span class=\"__1 _6\"></span>Por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span>, no se <span class=\"__1 _3\"></span>incurre <span class=\"__1 _3\"></span>en cost<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>cumplimien<span class=\"__1 _3\"></span>to del <span class=\"__1 _3\"></span>contrato <span class=\"__1 _3\"></span>relevantes <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>por tan<span class=\"__1 _20\"></span>to se registran<span class=\"__1 _3\"></span> como <span class=\"__1 _3\"></span>gastos de explotaci\u00f3n c<span class=\"__1 _3\"></span>on car\u00e1cter general.<span class=\"__1 _5f\"> </span><span class=\"__1 _3\"></span> Respecto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>acuerdos <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"> </span>concesi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>servicios <span class=\"__1 _2d\"> </span>hay <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>indicar <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>el<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"> </span>reconoce <span class=\"__1 _2d\"> </span>como importe <span class=\"__1 _3\"></span>neto d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>cifra de <span class=\"__1 _20\"></span>negocios los <span class=\"__1 _3\"></span>ingresos <span class=\"__1 _20\"></span>por intereses <span class=\"__1 _20\"></span>derivados de <span class=\"__1 _20\"></span>los derechos <span class=\"__1 _20\"></span>de cobro <span class=\"__1 _20\"></span>del modelo <span class=\"__1 _1a\"> </span>financiero, <span class=\"__1 _1a\"> </span>puesto <span class=\"__1 _1a\"> </span>que  el<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _1a\"> </span>de  dich<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>activo <span class=\"__1 _1a\"> </span>financiero  in<span class=\"__1 _3\"></span>cluye <span class=\"__1 _1a\"> </span>tanto <span class=\"__1 _32\"> </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>servici<span class=\"__1 _3\"></span>os <span class=\"__1 _32\"> </span>de construcci\u00f3n como los <span class=\"__1 _6\"></span>de mantenimiento y <span class=\"__1 _6\"></span>conser<span class=\"__1 _3\"></span>vaci\u00f3n que <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>esde <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pun<span class=\"__1 _3\"></span>to de <span class=\"__1 _6\"></span>vista operativo son id\u00e9nticos <span class=\"__1 _6\"></span>a los <span class=\"__1 _6\"></span>representad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>por el <span class=\"__1 _6\"></span>modelo <span class=\"__1 _6\"></span>intan<span class=\"__1 _3\"></span>gible <span class=\"__1 _6\"></span>y, en <span class=\"__1 _6\"></span>consecuencia, se <span class=\"__1 _6\"></span>considera que <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>estar ambos <span class=\"__1 _6\"></span>modelos <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ex<span class=\"__1 _6\"></span>pl<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>taci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>empresa, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>representa <span class=\"__1 _6\"></span>mejor <span class=\"__1 _7\"></span>la imagen <span class=\"__1 _2c\"> </span>fiel <span class=\"__1 _14\"> </span>englobando <span class=\"__1 _2c\"> </span>los <span class=\"__1 _14\"> </span>ingresos <span class=\"__1 _2c\"> </span>derivados <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>activo <span class=\"__1 _14\"> </span>financi<span class=\"__1 _3\"></span>ero <span class=\"__1 _2c\"> </span>como <span class=\"__1 _14\"> </span>pertenecientes <span class=\"__1 _2c\"> </span>a <span class=\"__1 _14\"> </span>la explotaci\u00f3n. El Grupo tiene contratados<span class=\"__1 _3\"></span> \u201cPower Purchase Agree<span class=\"__1 _3\"></span>ment\u201d y contratos de suminist<span class=\"__1 _3\"></span>ros, principalment<span class=\"__1 _3\"></span>e en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>\u00c1rea <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Gesti\u00f3n <span class=\"__1 _3\"></span>Integr<span class=\"__1 _20\"></span>al d<span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>Agua <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>Cementos<span class=\"__1 _3\"></span>, <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>los qu<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>asegura <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>suministro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>cantidad<span class=\"ls1b\">es</span> determinadas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>renovable <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>periodo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tiempo <span class=\"__1 _6\"></span>determinado <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>precio fijado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>contrato.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Los <span class=\"__1 _6\"></span>citados <span class=\"__1 _6\"></span>contrato<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>consideran<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>uso <span class=\"__1 _6\"></span>propio<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>celebrar<span class=\"__1 _3\"></span>se<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> intenci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>cubrir<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>ecesidades <span class=\"__1 _6\"></span>futuras de <span class=\"__1 _6\"></span>consumo el\u00e9ctrico <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la actividad, <span class=\"__1 _6\"></span>exis<span class=\"__1 _3\"></span>tiendo <span class=\"__1 _6\"></span>una alta correlaci\u00f3n <span class=\"__1 _7\"></span><span class=\"ls1b\">en</span>tre <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>consumo <span class=\"__1 _13\"></span>fu<span class=\"__1 _3\"></span>turo <span class=\"__1 _7\"></span>esperado <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>volumen <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>energ<span class=\"__1 _3\"></span>\u00eda <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontratado. <span class=\"__1 _13\"></span>Se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mputa <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a cuenta <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _2f\"> </span>un <span class=\"__1 _2f\"> </span>gasto <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2f\"> </span>explotaci\u00f3n <span class=\"__1 _2f\"> </span>cuando <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2f\"> </span>energ\u00eda <span class=\"__1 _2f\"> </span>contratada <span class=\"__1 _2f\"> </span>se <span class=\"__1 _2e\"> </span>consume efectivamente. La <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parci<span class=\"__1 _3\"></span>al <span class=\"__1 _6\"></span>financie<span class=\"__1 _3\"></span>ra <span class=\"__1 _6\"></span>(nota <span class=\"__1 _6\"></span>2) <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>lu<span class=\"__1 _3\"></span>gar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Inmocemento<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>el<span class=\"__1 _20\"></span> gasto  de  expl<span class=\"__1 _3\"></span>otaci\u00f3n  deri<span class=\"__1 _3\"></span>vado  de  l<span class=\"__1 _3\"></span>os  citados  \u201cP<span class=\"__1 _3\"></span>ower  Purchas<span class=\"__1 _3\"></span>e  Agreements<span class=\"__1 _3\"></span>\u201d  en  la <span class=\"__1 _1a\"> </span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span>  de<span class=\"__1 _3\"></span> Cementos <span class=\"__1 _20\"></span>hasta <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>traspasado <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>ejercicio </span>procedente de op<span class=\"__1 _3\"></span>eraciones interru<span class=\"__1 _3\"></span>mpidas neto de<span class=\"__1 _3\"></span> impuestos<span class=\"ffc\">\u201d (nota 5).</span> Tambi\u00e9n  se <span class=\"__1 _2c\"> </span>reconocen  como  resultado  de <span class=\"__1 _2c\"> </span>explotaci\u00f3n  los <span class=\"__1 _2c\"> </span>producidos  en <span class=\"__1 _2c\"> </span>las  enajenaciones  de participaciones en s<span class=\"__1 _3\"></span>ociedades depend<span class=\"__1 _3\"></span>ientes cuand<span class=\"__1 _3\"></span>o suponga la p\u00e9rdid<span class=\"__1 _3\"></span>a de contr<span class=\"__1 _3\"></span>ol sobre las misma<span class=\"__1 _3\"></span>s. t)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Transacciones entre parte<span class=\"__1 _3\"></span>s vinculadas<span class=\"ff6\"> </span></span></span>El Grupo realiza t<span class=\"__1 _3\"></span>odas sus operaciones entr<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>es vincul<span class=\"__1 _3\"></span>adas a valores de <span class=\"__1 _3\"></span>mercado. En <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>nota  3<span class=\"__1 _6\"></span>1  de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>presente  Memoria  se <span class=\"__1 _14\"> </span>detalla<span class=\"__1 _3\"></span>n  las <span class=\"__1 _2c\"> </span>principales <span class=\"__1 _2c\"> </span>operaciones  co<span class=\"__1 _6\"></span>n  accionistas<span class=\"__1 _3\"></span> significativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _6\"></span>Dominante, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>administradores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>altos <span class=\"__1 _7\"></span>directivos, <span class=\"__1 _6\"></span>entre <span class=\"__1 _7\"></span>so<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>edades <span class=\"__1 _6\"></span>o entidades del Grup<span class=\"__1 _3\"></span>o y con sociedad<span class=\"__1 _3\"></span>es participadas po<span class=\"__1 _3\"></span>r accionistas del<span class=\"__1 _3\"></span> Grupo.<span class=\"__1 _5f\"> </span>u)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Estado de flujos de<span class=\"__1 _3\"></span> efectivo conso<span class=\"__1 _3\"></span>lidado </span></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>elabora <span class=\"__1 _13\"></span>su <span class=\"__1 _6\"></span>estado <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>efe<span class=\"__1 _3\"></span>ctivo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>NIC <span class=\"__1 _7\"></span>7 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cEstado <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>flujos <span class=\"__1 _7\"></span>de </span>efectivo\u201d  siguiendo  el <span class=\"__1 _2c\"> </span>m\u00e9todo  indirecto,  utilizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>siguientes  expresiones  en <span class=\"__1 _2c\"> </span>los  siguientes sentidos: -<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Flujos de efectivo son las<span class=\"__1 _3\"></span> entradas y salidas de <span class=\"__1 _3\"></span>efectivo y equival<span class=\"__1 _20\"></span>entes de efectivo. </span></span>-<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Actividades de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _3\"></span>son las <span class=\"__1 _20\"></span>actividades qu<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>onstituyen la <span class=\"__1 _20\"></span>principal fu<span class=\"__1 _3\"></span>ente <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>gresos<span class=\"__1 _3\"></span> </span></span>ordinarios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>entidad, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>puedan <span class=\"__1 _7\"></span>ser <span class=\"__1 _6\"></span>calificadas <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>de inversi\u00f3n o <span class=\"__1 _6\"></span>financia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n.<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>Entre los flujos <span class=\"__1 _6\"></span>de efectivo de explotaci\u00f3n <span class=\"__1 _6\"></span>cabe destacar el <span class=\"__1 _6\"></span>ep\u00edg<span class=\"__1 _3\"></span>raf<span class=\"__1 _3\"></span>e \u201cOtros <span class=\"__1 _6\"></span>ajus<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> del <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o\u201d que <span class=\"__1 _6\"></span>incluye, fundamentalment<span class=\"__1 _3\"></span>e conceptos que <span class=\"__1 _6\"></span>est\u00e1n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>idos en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>Resultado <span class=\"__1 _6\"></span>Antes <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Impuestos <span class=\"__1 _6\"></span>pero <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>partidas que <span class=\"__1 _6\"></span>ya est\u00e1n <span class=\"__1 _6\"></span>recogidas en <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>ep\u00edgrafes del <span class=\"__1 _6\"></span>Estado <span class=\"__1 _6\"></span>de Flujos <span class=\"__1 _6\"></span>de Efectivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> acuerdo con su natural<span class=\"__1 _3\"></span>eza. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades <span class=\"__1 _20\"></span>de in<span class=\"__1 _3\"></span>versi\u00f3n <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>las de <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _20\"></span>y dispo<span class=\"__1 _3\"></span>sici\u00f3n <span class=\"__1 _20\"></span>de activ<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>largo p<span class=\"__1 _3\"></span>lazo, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _3\"></span>omo<span class=\"__1 _20\"></span> </span></span>de otras inversi<span class=\"__1 _3\"></span>ones no incluid<span class=\"__1 _3\"></span>as en el efectivo <span class=\"__1 _3\"></span>y los equivalentes<span class=\"__1 _3\"></span> al efectivo. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades  de <span class=\"__1 _2c\"> </span>financiaci\u00f3n <span class=\"__1 _2c\"> </span>son <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>actividades  que <span class=\"__1 _2c\"> </span>producen <span class=\"__1 _2c\"> </span>cambios <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>tama\u00f1o  y </span></span>composici\u00f3n de los<span class=\"__1 _3\"></span> capitales propi<span class=\"__1 _3\"></span>os y de los pr\u00e9sta<span class=\"__1 _3\"></span>mos tomados por<span class=\"__1 _3\"></span> parte del Grupo. A efect<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>la elaboraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los es<span class=\"__1 _3\"></span>tados de <span class=\"__1 _20\"></span>flujos de <span class=\"__1 _20\"></span>efectivo cons<span class=\"__1 _3\"></span>olidados, <span class=\"__1 _3\"></span>se h<span class=\"__1 _20\"></span>a considerado <span class=\"__1 _20\"></span>como \u201cefectivo <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>equivalentes <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>efectivo\u201d <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>caja <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>dep\u00f3sitos <span class=\"__1 _1a\"> </span>bancarios <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>vista, <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como  aq<span class=\"__1 _3\"></span>uellas<span class=\"__1 _3\"></span> inversiones <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>to p<span class=\"__1 _3\"></span>lazo d<span class=\"__1 _20\"></span>e gran <span class=\"__1 _3\"></span>liquidez, <span class=\"__1 _20\"></span>que son <span class=\"__1 _20\"></span>f\u00e1cilmente c<span class=\"__1 _3\"></span>onvertibles <span class=\"__1 _20\"></span>en imp<span class=\"__1 _3\"></span>ortes dete<span class=\"__1 _3\"></span>rminados<span class=\"__1 _3\"></span> de efectivo, estand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> suje<span class=\"__1 _3\"></span>tos a un riesgo p<span class=\"__1 _3\"></span>oco significativo de ca<span class=\"__1 _3\"></span>mbios en su val<span class=\"__1 _3\"></span>or. v)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Estimaciones real<span class=\"__1 _3\"></span>izadas </span></span>En <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>consolidados <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span><span class=\"ls19\">202</span>4<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>se han <span class=\"__1 _2c\"> </span>realizado <span class=\"__1 _14\"> </span>estimacion<span class=\"__1 _3\"></span>es <span class=\"__1 _14\"> </span>para <span class=\"__1 _2c\"> </span>cuantificar <span class=\"__1 _2c\"> </span>algunos <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>activos, <span class=\"__1 _14\"> </span>pasivos, <span class=\"__1 _2c\"> </span>ingresos, <span class=\"__1 _2c\"> </span>gastos <span class=\"__1 _2c\"> </span>y compromisos que figuran<span class=\"__1 _3\"></span> registrados en <span class=\"__1 _20\"></span>ello<span class=\"__1 _6\"></span>s. <span class=\"__1 _3\"></span>B\u00e1sicamente, e<span class=\"__1 _3\"></span>stas estimaci<span class=\"__1 _3\"></span>ones se refi<span class=\"__1 _3\"></span>eren a:<span class=\"ff5\"> </span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Las p\u00e9rdid<span class=\"__1 _3\"></span>as por deteri<span class=\"__1 _3\"></span>oro de deter<span class=\"__1 _3\"></span>minados activos (notas 7, 8, <span class=\"__1 _3\"></span>9, 12 y 14) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La valoraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de<span class=\"__1 _3\"></span> los fondos<span class=\"__1 _3\"></span> de comercio (n<span class=\"__1 _3\"></span>ota 7) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La recup<span class=\"__1 _3\"></span>erabilidad de la <span class=\"__1 _3\"></span>obra ejecu<span class=\"__1 _3\"></span>tada pendiente de <span class=\"__1 _3\"></span>certificar (notas <span class=\"__1 _3\"></span>3.s y 16) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La recup<span class=\"__1 _3\"></span>erabilidad de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s a<span class=\"__1 _3\"></span>ctivos por impuest<span class=\"__1 _3\"></span>os diferidos (nota 24) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">El <span class=\"__1 _3\"></span>importe de <span class=\"__1 _3\"></span>determinada<span class=\"__1 _3\"></span>s provisiones <span class=\"__1 _3\"></span>y, en <span class=\"__1 _3\"></span>particular, <span class=\"__1 _3\"></span>las relacionadas <span class=\"__1 _3\"></span>con rec<span class=\"__1 _3\"></span>lamaciones<span class=\"__1 _20\"></span> </span></span>y litigios y las p\u00e9rdidas pr<span class=\"__1 _20\"></span>esupuestadas en contratos d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onstrucci\u00f3n (nota 19)<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La vida<span class=\"__1 _3\"></span> \u00fatil de los acti<span class=\"__1 _3\"></span>vos intangibles y materiale<span class=\"__1 _20\"></span>s (<span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>tas 7 y 8) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La det<span class=\"__1 _3\"></span>erminaci\u00f3n d<span class=\"__1 _3\"></span>el valor razonable de la<span class=\"__1 _3\"></span>s inversione<span class=\"__1 _3\"></span>s inmobiliarias (n<span class=\"__1 _3\"></span>otas 5 y 9) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La det<span class=\"__1 _3\"></span>erminaci\u00f3n d<span class=\"__1 _3\"></span>el importe recup<span class=\"__1 _3\"></span>erable de las exist<span class=\"__1 _3\"></span>encias (notas 5 y 15) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _18\"> </span>hip\u00f3tesis <span class=\"__1 _33\"> </span>empleadas <span class=\"__1 _18\"> </span>en <span class=\"__1 _35\"> </span>el <span class=\"__1 _33\"> </span>c\u00e1lculo <span class=\"__1 _33\"> </span>actuarial <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>los <span class=\"__1 _33\"> </span>pasivos <span class=\"__1 _33\"> </span>y <span class=\"__1 _35\"> </span>compromis<span class=\"__1 _3\"></span>os <span class=\"__1 _33\"> </span>por </span></span>retribuciones poste<span class=\"__1 _3\"></span>mpleo (notas 19 y 25)<span class=\"__1 _20\"></span> -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">El val<span class=\"__1 _3\"></span>or de mercad<span class=\"__1 _3\"></span>o de los derivados (n<span class=\"__1 _3\"></span>ota 23) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Cost<span class=\"__1 _3\"></span>e de las combin<span class=\"__1 _3\"></span>aciones de negocios (n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta 4)<span class=\"__1 _5f\"> </span></span></span>A <span class=\"__1 _6\"></span>pesar de <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>maciones <span class=\"__1 _6\"></span>se han <span class=\"__1 _6\"></span>realizado <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>funci\u00f3n de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>mejor <span class=\"__1 _6\"></span>informaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>disponible a la <span class=\"__1 _20\"></span>fecha de <span class=\"__1 _20\"></span>formulaci\u00f3n <span class=\"__1 _20\"></span>de estas <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _20\"></span>anuales c<span class=\"__1 _3\"></span>onsolidadas <span class=\"__1 _20\"></span>sobre l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>hechos a<span class=\"__1 _3\"></span>nalizados, <span class=\"__1 _20\"></span>es p<span class=\"__1 _3\"></span>osible que acontecimientos que <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>uedan tener <span class=\"__1 _6\"></span>lug<span class=\"__1 _3\"></span>ar en <span class=\"__1 _6\"></span>el futuro obliguen a <span class=\"__1 _6\"></span>modificarla<span class=\"__1 _3\"></span>s (al <span class=\"__1 _6\"></span>alza<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>o a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> baja) en pr\u00f3ximos ejercicio<span class=\"__1 _3\"></span>s, lo que se har\u00eda de forma prosp<span class=\"__1 _3\"></span>ectiva, reconociend<span class=\"__1 _3\"></span>o los efect<span class=\"__1 _3\"></span>os del cambio de estimaci\u00f3n en las<span class=\"__1 _3\"></span> correspo<span class=\"__1 _3\"></span>ndientes cuentas anuales<span class=\"__1 _3\"></span> futuras. La <span class=\"__1 _2d\"> </span>NIIF <span class=\"__1 _1a\"> </span>7 <span class=\"__1 _2d\"></span>\u201cInstrumentos <span class=\"__1 _2d\"></span>financieros<span class=\"__1 _3\"></span>: <span class=\"__1 _2d\"> </span>informaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>revelar\u201d <span class=\"__1 _2d\"> </span>requiere <span class=\"__1 _1a\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>valoraciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>strumentos <span class=\"__1 _20\"></span>financieros, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>de ac<span class=\"__1 _3\"></span>tivo <span class=\"__1 _20\"></span>como<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>de pasiv<span class=\"__1 _3\"></span>o, s<span class=\"__1 _3\"></span>e clasifiq<span class=\"__1 _20\"></span>uen de <span class=\"__1 _3\"></span>acuerdo <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> la relevancia de las <span class=\"__1 _3\"></span>variables utili<span class=\"__1 _3\"></span>zadas en tal val<span class=\"__1 _3\"></span>oraci\u00f3n, estableciendo<span class=\"__1 _3\"></span> la siguiente jerarqu\u00eda:<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel 1: precios de <span class=\"__1 _3\"></span>cotizaci\u00f3n (no<span class=\"__1 _3\"></span> ajustados) en <span class=\"__1 _3\"></span>mercados activos para id<span class=\"__1 _3\"></span>\u00e9nticos in<span class=\"__1 _3\"></span>strumentos. </span></span>-<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel <span class=\"__1 _2c\"> </span>2: <span class=\"__1 _14\"> </span>datos <span class=\"__1 _2c\"> </span>distintos <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>precio <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>cotizaci\u00f3n <span class=\"__1 _2c\"> </span>que <span class=\"__1 _14\"> </span>sean  o<span class=\"__1 _6\"></span>bser<span class=\"__1 _3\"></span>vables <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>instrument<span class=\"__1 _3\"></span>o </span></span>financiero, tant<span class=\"__1 _3\"></span>o directame<span class=\"__1 _3\"></span>nte (esto es, l<span class=\"__1 _3\"></span>os precios) co<span class=\"__1 _3\"></span>mo indirectamente<span class=\"__1 _3\"></span> (es decir, deri<span class=\"__1 _3\"></span>vados <span class=\"__1 _3\"></span>de los precios).  -<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel 3: datos para<span class=\"__1 _3\"></span> el instru<span class=\"__1 _3\"></span>mento financiero<span class=\"__1 _3\"></span> que no se basen <span class=\"__1 _3\"></span>en datos obser<span class=\"__1 _3\"></span>vables de mer<span class=\"__1 _3\"></span>cado. </span></span>La <span class=\"__1 _6\"></span>pr\u00e1c<span class=\"__1 _20\"></span>tica <span class=\"__1 _6\"></span>totalidad de los <span class=\"__1 _6\"></span>activos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os financieros del Grupo, <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> se <span class=\"__1 _6\"></span>valora<span class=\"__1 _3\"></span>n a <span class=\"__1 _6\"></span>valor razonable<span class=\"__1 _3\"></span>, son de nivel 2.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Acuerdos de Con<span class=\"__1 _3\"></span>cesi\u00f3n de Servicios </span></span>Los c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>oncesi\u00f3n <span class=\"__1 _20\"></span>suponen <span class=\"__1 _3\"></span>acuerdos <span class=\"__1 _20\"></span>entre un<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>entidad <span class=\"__1 _3\"></span>p\u00fablica<span class=\"__1 _3\"></span> conc<span class=\"__1 _3\"></span>edente <span class=\"__1 _20\"></span>y sociedad<span class=\"__1 _3\"></span>es d<span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _38\"> </span>FCC <span class=\"__1 _38\"> </span>para <span class=\"__1 _38\"> </span>prop<span class=\"__1 _3\"></span>orcionar <span class=\"__1 _38\"> </span>servici<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>p\u00fablicos <span class=\"__1 _14\"> </span>tales <span class=\"__1 _38\"> </span>como <span class=\"__1 _38\"> </span>distribuci\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>agua, <span class=\"__1 _38\"> </span>filtraci\u00f3n <span class=\"__1 _38\"> </span>y depuraci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>aguas <span class=\"__1 _14\"> </span>residuales,  gesti\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>vertederos, <span class=\"__1 _2c\"> </span>autopistas <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>t\u00faneles,  etc. <span class=\"__1 _14\"> </span>mediante <span class=\"__1 _2c\"> </span>la explotaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>infraestructura. <span class=\"__1 _6\"></span>Por <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>lado, <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _6\"></span>derivados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>prestaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>servicio pueden  percibirse <span class=\"__1 _2c\"> </span>directamente  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>usuarios <span class=\"__1 _2c\"> </span>o <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>ocasiones <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span>trav\u00e9s <span class=\"__1 _2c\"> </span>de  la <span class=\"__1 _2c\"> </span>propia <span class=\"__1 _2c\"> </span>entidad concedente, qui<span class=\"__1 _3\"></span>en regula los precios<span class=\"__1 _3\"></span> por la prestaci\u00f3n<span class=\"__1 _3\"></span> del servicio. El Grupo registra sus<span class=\"__1 _3\"></span> concesiones d<span class=\"__1 _3\"></span>e acuerdo con <span class=\"ffc\">lo di<span class=\"__1 _3\"></span>spuesto en la CINIIF <span class=\"__1 _3\"></span>12 \u201cAcuerdo de Conc<span class=\"__1 _3\"></span>esi\u00f3n<span class=\"__1 _3\"></span> </span>de Servicios\u201d.<span class=\"ff1_1\"> </span>Los <span class=\"__1 _2d\"></span>activos <span class=\"__1 _2d\"></span>intangib<span class=\"__1 _3\"></span>les <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ncesi<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>calificadas <span class=\"__1 _2d\"></span>como <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _2d\"></span>amortizan <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>activo <span class=\"__1 _2d\"></span>resultant<span class=\"__1 _3\"></span>e seg\u00fan <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>patr\u00f3n de <span class=\"__1 _6\"></span>consu<span class=\"__1 _3\"></span>mo, entendiendo <span class=\"__1 _6\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>tal la <span class=\"__1 _6\"></span>evoluci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mejor<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estimac<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>unidade<span class=\"__1 _20\"></span>s de p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>cada una <span class=\"__1 _20\"></span>de las <span class=\"__1 _3\"></span>distintas <span class=\"__1 _20\"></span>actividades. <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>os <span class=\"__1 _20\"></span>negocios c<span class=\"__1 _3\"></span>oncesionale<span class=\"__1 _3\"></span>s cuan<span class=\"__1 _3\"></span>titativament<span class=\"__1 _20\"></span>e m\u00e1s <span class=\"__1 _6\"></span>importante <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>localizan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>d<span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>abastecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>saneamiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>aguas que amortiza <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s activos en funci\u00f3n <span class=\"__1 _6\"></span>del consumo de agua que, <span class=\"__1 _6\"></span>en general, se muestra co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>tante a lo largo <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ti<span class=\"__1 _3\"></span>empo <span class=\"__1 _7\"></span>debido, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>una<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>parte, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>redu<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>l\u00edtica<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>ah<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rro<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>agua <span class=\"__1 _6\"></span>y, <span class=\"__1 _13\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>otra parte, <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>aumento <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el i<span class=\"__1 _20\"></span>ncremento d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>poblaci\u00f3n; <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>servicios <span class=\"__1 _20\"></span>medioambientales,<span class=\"__1 _20\"></span> principalmente <span class=\"__1 _13\"></span>plantas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>reciclaje <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>valorizaci\u00f3n <span class=\"__1 _13\"></span>energ\u00e9tica<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>residuo<span class=\"__1 _6\"></span>s, <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>amortizan<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en funci\u00f3n  de  las  toneladas  tratadas;  y  en  la <span class=\"__1 _2c\"> </span>actividad  de  concesiones,  princip<span class=\"__1 _3\"></span>almente  autov\u00edas  y<span class=\"__1 _3\"></span> autopistas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>peaje, <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>funci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _1a\"> </span>tr\u00e1fico.<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>La <span class=\"__1 _2d\"></span>amortizaci\u00f3n <span class=\"__1 _2d\"></span>se <span class=\"__1 _1a\"> </span>compl<span class=\"__1 _3\"></span>eta <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el periodo <span class=\"__1 _2c\"> </span>concesional <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>general <span class=\"__1 _14\"> </span>est\u00e1 <span class=\"__1 _2c\"> </span>co<span class=\"__1 _6\"></span>mpr<span class=\"__1 _3\"></span>endido <span class=\"__1 _2c\"> </span>entre <span class=\"__1 _14\"> </span>25 <span class=\"__1 _14\"> </span>y <span class=\"__1 _14\"> </span>50 <span class=\"__1 _2c\"> </span>a\u00f1o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>. <span class=\"__1 _14\"> </span>Por <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>parte, <span class=\"__1 _2c\"> </span>las concesiones  calific<span class=\"__1 _3\"></span>adas  como  ac<span class=\"__1 _3\"></span>tivo  financiero  se<span class=\"__1 _3\"></span>  valoran  de  acuerdo  con<span class=\"__1 _3\"></span>  el  m\u00e9todo  del  cos<span class=\"__1 _3\"></span>te amortizado.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Combinaciones de<span class=\"__1 _3\"></span> negocios y fond<span class=\"__1 _3\"></span>o de comercio </span></span>El fondo <span class=\"__1 _3\"></span>de c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>merci<span class=\"__1 _3\"></span>o se <span class=\"__1 _3\"></span>reconoc<span class=\"__1 _3\"></span>e por <span class=\"__1 _3\"></span>la diferenci<span class=\"__1 _3\"></span>a pos<span class=\"__1 _20\"></span>itiv<span class=\"__1 _6\"></span>a <span class=\"__1 _20\"></span>entre (a) la <span class=\"__1 _20\"></span>suma del <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>le de <span class=\"__1 _3\"></span>la contraprestaci\u00f3n transferid<span class=\"__1 _20\"></span>a <span class=\"__1 _6\"></span>por la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n adqui<span class=\"__1 _3\"></span>rida, el importe de los intereses<span class=\"__1 _3\"></span> minoritarios y el v<span class=\"__1 _3\"></span>alor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>toma <span class=\"__1 _20\"></span>de contr<span class=\"__1 _3\"></span>ol d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las p<span class=\"__1 _3\"></span>articipacion<span class=\"__1 _3\"></span>es an<span class=\"__1 _20\"></span>teriores en <span class=\"__1 _20\"></span>el cas<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e qu<span class=\"__1 _3\"></span>e la toma de c<span class=\"__1 _3\"></span>ontrol se r<span class=\"__1 _3\"></span>ealice por <span class=\"__1 _3\"></span>etapas y (b)<span class=\"__1 _3\"></span> el valor r<span class=\"__1 _3\"></span>azonable de l<span class=\"__1 _3\"></span>os activos <span class=\"__1 _3\"></span>y pasivos iden<span class=\"__1 _3\"></span>tificables.<span class=\"__1 _5f\"> </span>Cuando <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>diferencia <span class=\"__1 _2d\"></span>obtenida <span class=\"__1 _2d\"></span>seg\u00fan <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>p\u00e1rrafo <span class=\"__1 _2d\"></span>anterior <span class=\"__1 _2d\"></span>es <span class=\"__1 _2d\"> </span>un <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _2d\"> </span>negativo, <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>produce <span class=\"__1 _2d\"></span>una compra <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ndici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _6\"></span>ventajosas. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>situaciones <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>vuelve <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>revisar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>identificaci\u00f3n <span class=\"__1 _6\"></span>y valoraci\u00f3n de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os activos y <span class=\"__1 _6\"></span>pasivos adquiridos y si <span class=\"__1 _6\"></span>se confirma <span class=\"__1 _6\"></span>dicha diferencia,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e reconoce <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omo un resultado <span class=\"__1 _7\"></span>positivo <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span><span class=\"ff1_1\">Deteri<span class=\"__1 _3\"></span>oro <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>enajenacione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>del<span class=\"__1 _3\"></span> </span>inmovilizado<span class=\"ffc ls22\">\u201d.<span class=\"__1 _20\"></span><span class=\"ff1_1 ls0_1\"> </span></span>Con <span class=\"__1 _2c\"> </span>car\u00e1cter  general,  los <span class=\"__1 _2c\"> </span>intereses  minoritarios  se <span class=\"__1 _2c\"> </span>valoran <span class=\"__1 _2c\"> </span>por <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>parte  proporcional  del <span class=\"__1 _2c\"> </span>valor razonable en los acti<span class=\"__1 _3\"></span>vos y pasivos de la<span class=\"__1 _3\"></span> sociedad adqui<span class=\"__1 _3\"></span>rida.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "El fondo <span class=\"__1 _3\"></span>de c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>merci<span class=\"__1 _3\"></span>o se <span class=\"__1 _3\"></span>reconoc<span class=\"__1 _3\"></span>e por <span class=\"__1 _3\"></span>la diferenci<span class=\"__1 _3\"></span>a pos<span class=\"__1 _20\"></span>itiv<span class=\"__1 _6\"></span>a <span class=\"__1 _20\"></span>entre (a) la <span class=\"__1 _20\"></span>suma del <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>le de <span class=\"__1 _3\"></span>la contraprestaci\u00f3n transferid<span class=\"__1 _20\"></span>a <span class=\"__1 _6\"></span>por la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n adqui<span class=\"__1 _3\"></span>rida, el importe de los intereses<span class=\"__1 _3\"></span> minoritarios y el v<span class=\"__1 _3\"></span>alor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>toma <span class=\"__1 _20\"></span>de contr<span class=\"__1 _3\"></span>ol d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las p<span class=\"__1 _3\"></span>articipacion<span class=\"__1 _3\"></span>es an<span class=\"__1 _20\"></span>teriores en <span class=\"__1 _20\"></span>el cas<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e qu<span class=\"__1 _3\"></span>e la toma de c<span class=\"__1 _3\"></span>ontrol se r<span class=\"__1 _3\"></span>ealice por <span class=\"__1 _3\"></span>etapas y (b)<span class=\"__1 _3\"></span> el valor r<span class=\"__1 _3\"></span>azonable de l<span class=\"__1 _3\"></span>os activos <span class=\"__1 _3\"></span>y pasivos iden<span class=\"__1 _3\"></span>tificables.<span class=\"__1 _5f\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _39\"> </span><span class=\"ff3_1\">Inmovilizado Intan<span class=\"__1 _3\"></span>gible </span></span>Salvo <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>indicado <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>dos <span class=\"__1 _13\"></span>apartados <span class=\"__1 _13\"></span>anteriores <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>nota <span class=\"__1 _2d\"></span>relativos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>acuerdos <span class=\"__1 _13\"></span>de concesi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>servicio<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resto <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _13\"></span>intangi<span class=\"__1 _3\"></span>ble <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>figura <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los estados <span class=\"__1 _14\"> </span>financieros <span class=\"__1 _2c\"> </span>adjuntos, <span class=\"__1 _14\"> </span>se <span class=\"__1 _14\"> </span>reconoce <span class=\"__1 _14\"> </span>inicialmente <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>coste <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>adquisici\u00f3n. <span class=\"__1 _14\"> </span>Entre <span class=\"__1 _2c\"> </span>estos inmovilizados <span class=\"__1 _3\"></span>intangibles <span class=\"__1 _3\"></span>se in<span class=\"__1 _3\"></span>cluye el <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>les de <span class=\"__1 _3\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>adquiridos <span class=\"__1 _20\"></span>en combinaciones<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>negocios, <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _20\"></span>relacionadas <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>contratos <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>licencias <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>explotaci\u00f3n, <span class=\"__1 _20\"></span>derechos <span class=\"__1 _20\"></span>de superfi<span class=\"__1 _3\"></span>cie y aplicaciones inf<span class=\"__1 _3\"></span>orm\u00e1ticas<span class=\"__1 _3\"></span>. Dichos <span class=\"__1 _2d\"> </span>inmovilizados <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _2d\"> </span>registrados <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _2d\"></span>una <span class=\"__1 _2d\"></span>vida <span class=\"__1 _2d\"></span>\u00fatil <span class=\"__1 _2d\"> </span>finita. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span>mortizaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _1a\"> </span>realiza<span class=\"__1 _3\"></span> durante su vida \u00fatil que en general se sit\u00faa entre 20 y 35 a\u00f1os, es decir, el <span class=\"__1 _6\"></span>peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o durante el cual se estima <span class=\"__1 _20\"></span>que generar\u00e1<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"></span>ingresos, u<span class=\"__1 _3\"></span>tiliz\u00e1ndose <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo <span class=\"__1 _20\"></span>lineal, salv<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>cuando <span class=\"__1 _20\"></span>la aplic<span class=\"__1 _20\"></span>aci\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>patr\u00f3n <span class=\"__1 _20\"></span>de consumo refleja<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on mayor<span class=\"__1 _3\"></span> fidelid<span class=\"__1 _3\"></span>ad su d<span class=\"__1 _3\"></span>epreciaci\u00f3n. <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>as <span class=\"__1 _3\"></span>aplicaciones<span class=\"__1 _3\"></span> infor<span class=\"__1 _3\"></span>m\u00e1ticas se a<span class=\"__1 _3\"></span>mortizan, <span class=\"__1 _3\"></span>con<span class=\"__1 _3\"></span> car\u00e1cter general,<span class=\"__1 _3\"></span> en un plazo de <span class=\"__1 _3\"></span>5 a 10 a\u00f1os. El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>registra <span class=\"__1 _3\"></span>como <span class=\"__1 _c\"></span>un <span class=\"__1 _3\"></span>activo <span class=\"__1 _20\"></span>intangible <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>amortiz<span class=\"__1 _3\"></span>able <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>CO2 <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>recibe la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>Cementos. <span class=\"__1 _13\"></span>Los <span class=\"__1 _2d\"></span>derechos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>recibidos <span class=\"__1 _2d\"></span>gratuitamente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>conforme <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>correspondiente<span class=\"__1 _3\"></span>s planes <span class=\"__1 _6\"></span>nacionales <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>asignaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>precio <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _6\"></span>vigente <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se reciben, <span class=\"__1 _6\"></span>registrand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>subvenci\u00f3n <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mismo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe. <span class=\"__1 _6\"></span>De <span class=\"__1 _6\"></span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>opci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>permitida <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>or la <span class=\"__1 _13\"></span>normativa, <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>intangible <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>minora <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>subvenci\u00f3n <span class=\"__1 _2d\"></span>recibida. <span class=\"__1 _13\"></span>Como <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la escisi\u00f3n parcial <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciera (nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado origen al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento, a 31<span class=\"__1 _6\"></span> de diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024, esta casu\u00edsti<span class=\"__1 _3\"></span>ca ha dejado de ser ap<span class=\"__1 _3\"></span>licable en l<span class=\"__1 _3\"></span>os estados financier<span class=\"__1 _3\"></span>os del Gru<span class=\"__1 _3\"></span>po FCC.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "El fondo <span class=\"__1 _3\"></span>de c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>merci<span class=\"__1 _3\"></span>o se <span class=\"__1 _3\"></span>reconoc<span class=\"__1 _3\"></span>e por <span class=\"__1 _3\"></span>la diferenci<span class=\"__1 _3\"></span>a pos<span class=\"__1 _20\"></span>itiv<span class=\"__1 _6\"></span>a <span class=\"__1 _20\"></span>entre (a) la <span class=\"__1 _20\"></span>suma del <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>le de <span class=\"__1 _3\"></span>la contraprestaci\u00f3n transferid<span class=\"__1 _20\"></span>a <span class=\"__1 _6\"></span>por la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n adqui<span class=\"__1 _3\"></span>rida, el importe de los intereses<span class=\"__1 _3\"></span> minoritarios y el v<span class=\"__1 _3\"></span>alor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>toma <span class=\"__1 _20\"></span>de contr<span class=\"__1 _3\"></span>ol d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las p<span class=\"__1 _3\"></span>articipacion<span class=\"__1 _3\"></span>es an<span class=\"__1 _20\"></span>teriores en <span class=\"__1 _20\"></span>el cas<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e qu<span class=\"__1 _3\"></span>e la toma de c<span class=\"__1 _3\"></span>ontrol se r<span class=\"__1 _3\"></span>ealice por <span class=\"__1 _3\"></span>etapas y (b)<span class=\"__1 _3\"></span> el valor r<span class=\"__1 _3\"></span>azonable de l<span class=\"__1 _3\"></span>os activos <span class=\"__1 _3\"></span>y pasivos iden<span class=\"__1 _3\"></span>tificables.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _39\"> </span><span class=\"ff3_1\">Inmovilizado Intan<span class=\"__1 _3\"></span>gible </span></span>Salvo <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>indicado <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>dos <span class=\"__1 _13\"></span>apartados <span class=\"__1 _13\"></span>anteriores <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>nota <span class=\"__1 _2d\"></span>relativos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>acuerdos <span class=\"__1 _13\"></span>de concesi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>servicio<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resto <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _13\"></span>intangi<span class=\"__1 _3\"></span>ble <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>figura <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los estados <span class=\"__1 _14\"> </span>financieros <span class=\"__1 _2c\"> </span>adjuntos, <span class=\"__1 _14\"> </span>se <span class=\"__1 _14\"> </span>reconoce <span class=\"__1 _14\"> </span>inicialmente <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>coste <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>adquisici\u00f3n. <span class=\"__1 _14\"> </span>Entre <span class=\"__1 _2c\"> </span>estos inmovilizados <span class=\"__1 _3\"></span>intangibles <span class=\"__1 _3\"></span>se in<span class=\"__1 _3\"></span>cluye el <span class=\"__1 _3\"></span>valor raz<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nab<span class=\"__1 _3\"></span>les de <span class=\"__1 _3\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>adquiridos <span class=\"__1 _20\"></span>en combinaciones<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>negocios, <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _20\"></span>relacionadas <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>contratos <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>licencias <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>explotaci\u00f3n, <span class=\"__1 _20\"></span>derechos <span class=\"__1 _20\"></span>de superfi<span class=\"__1 _3\"></span>cie y aplicaciones inf<span class=\"__1 _3\"></span>orm\u00e1ticas<span class=\"__1 _3\"></span>. Dichos <span class=\"__1 _2d\"> </span>inmovilizados <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _2d\"> </span>registrados <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _2d\"></span>una <span class=\"__1 _2d\"></span>vida <span class=\"__1 _2d\"></span>\u00fatil <span class=\"__1 _2d\"> </span>finita. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span>mortizaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _1a\"> </span>realiza<span class=\"__1 _3\"></span> durante su vida \u00fatil que en general se sit\u00faa entre 20 y 35 a\u00f1os, es decir, el <span class=\"__1 _6\"></span>peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o durante el cual se estima <span class=\"__1 _20\"></span>que generar\u00e1<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"></span>ingresos, u<span class=\"__1 _3\"></span>tiliz\u00e1ndose <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo <span class=\"__1 _20\"></span>lineal, salv<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>cuando <span class=\"__1 _20\"></span>la aplic<span class=\"__1 _20\"></span>aci\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>patr\u00f3n <span class=\"__1 _20\"></span>de consumo refleja<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on mayor<span class=\"__1 _3\"></span> fidelid<span class=\"__1 _3\"></span>ad su d<span class=\"__1 _3\"></span>epreciaci\u00f3n. <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>as <span class=\"__1 _3\"></span>aplicaciones<span class=\"__1 _3\"></span> infor<span class=\"__1 _3\"></span>m\u00e1ticas se a<span class=\"__1 _3\"></span>mortizan, <span class=\"__1 _3\"></span>con<span class=\"__1 _3\"></span> car\u00e1cter general,<span class=\"__1 _3\"></span> en un plazo de <span class=\"__1 _3\"></span>5 a 10 a\u00f1os. El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>registra <span class=\"__1 _3\"></span>como <span class=\"__1 _c\"></span>un <span class=\"__1 _3\"></span>activo <span class=\"__1 _20\"></span>intangible <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>amortiz<span class=\"__1 _3\"></span>able <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>CO2 <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>recibe la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>Cementos. <span class=\"__1 _13\"></span>Los <span class=\"__1 _2d\"></span>derechos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>recibidos <span class=\"__1 _2d\"></span>gratuitamente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>conforme <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>correspondiente<span class=\"__1 _3\"></span>s planes <span class=\"__1 _6\"></span>nacionales <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>asignaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>precio <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _6\"></span>vigente <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se reciben, <span class=\"__1 _6\"></span>registrand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>subvenci\u00f3n <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mismo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe. <span class=\"__1 _6\"></span>De <span class=\"__1 _6\"></span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>opci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>permitida <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>or la <span class=\"__1 _13\"></span>normativa, <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>intangible <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>minora <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>subvenci\u00f3n <span class=\"__1 _2d\"></span>recibida. <span class=\"__1 _13\"></span>Como <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la escisi\u00f3n parcial <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciera (nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado origen al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento, a 31<span class=\"__1 _6\"></span> de diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024, esta casu\u00edsti<span class=\"__1 _3\"></span>ca ha dejado de ser ap<span class=\"__1 _3\"></span>licable en l<span class=\"__1 _3\"></span>os estados financier<span class=\"__1 _3\"></span>os del Gru<span class=\"__1 _3\"></span>po FCC.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Inmovilizado Ma<span class=\"__1 _3\"></span>terial  </span></span>El inmovilizado material se halla <span class=\"__1 _6\"></span>registrad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> su <span class=\"__1 _6\"></span>preci<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>coste,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>enos la <span class=\"__1 _6\"></span>amorti<span class=\"__1 _3\"></span>zaci\u00f3n acumulada y cualquier p\u00e9rdida <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> deterioro de <span class=\"__1 _6\"></span>valor reconocida. Asimismo se <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>cluye dentro <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>co<span class=\"__1 _3\"></span>ste de <span class=\"__1 _6\"></span>dichos<span class=\"__1 _3\"></span> inmovilizados <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>estimaci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>actual d<span class=\"__1 _3\"></span>e d<span class=\"__1 _3\"></span>esman<span class=\"__1 _3\"></span>telamiento o <span class=\"__1 _20\"></span>retiro de <span class=\"__1 _20\"></span>los elem<span class=\"__1 _3\"></span>entos <span class=\"__1 _3\"></span>afectos <span class=\"__1 _3\"></span>y, en <span class=\"__1 _14\"> </span>aquellos <span class=\"__1 _38\"> </span>casos <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _14\"> </span>sido <span class=\"__1 _38\"> </span>adquiridos <span class=\"__1 _14\"> </span>mediante <span class=\"__1 _14\"> </span>combinaciones <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>negocio, <span class=\"__1 _14\"> </span>se <span class=\"__1 _38\"> </span>registr<span class=\"__1 _3\"></span>an inicialmente al <span class=\"__1 _3\"></span>valor razonable en la f<span class=\"__1 _3\"></span>echa de adquisi<span class=\"__1 _3\"></span>ci\u00f3n. Las <span class=\"__1 _1a\"> </span>sociedades <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>inmovilizado <span class=\"__1 _1a\"> </span>siguiendo<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>lineal, <span class=\"__1 _1a\"> </span>distribuyendo <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>coste <span class=\"__1 _1a\"> </span>del mismo entre lo<span class=\"__1 _3\"></span>s siguientes a\u00f1<span class=\"__1 _3\"></span>os de vida \u00fatil esti<span class=\"__1 _3\"></span>mada: Bienes naturales y construcciones 25<span class=\"ls0_1\">-</span>100<span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas, maquinaria y elemen<span class=\"__1 _3\"></span>tos de transporte 5-<span class=\"ls5\">30</span> Mobiliario y utillaje 7-<span class=\"ls5\">12</span> Otro inmovilizado 5-<span class=\"ls5\">10</span> No <span class=\"__1 _13\"></span>obstante, <span class=\"__1 _13\"></span>pueden <span class=\"__1 _13\"></span>existir <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>caracterizan <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>tener <span class=\"__1 _13\"></span>un <span class=\"__1 _2d\"></span>periodo <span class=\"__1 _13\"></span>de vigencia <span class=\"__1 _7\"></span>inferior <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>vida <span class=\"__1 _7\"></span>\u00fatil <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>elementos <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>nmovilizado <span class=\"__1 _7\"></span>afectos <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>mismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cu<span class=\"__1 _3\"></span>yo <span class=\"__1 _7\"></span>caso <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e amortizan en funci<span class=\"__1 _3\"></span>\u00f3n de dicho per\u00ed<span class=\"__1 _3\"></span>odo de vigencia.<span class=\"__1 _5f\"> </span>Peri\u00f3dicamente se <span class=\"__1 _6\"></span>efect\u00faa una <span class=\"__1 _6\"></span>revisi\u00f3n <span class=\"__1 _6\"></span>del v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>residu<span class=\"__1 _3\"></span>al, <span class=\"__1 _6\"></span>vida \u00fatil <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>amortizaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _20\"></span>para <span class=\"__1 _c\"></span>garantizar <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>patr\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>amortizaci\u00f3n <span class=\"__1 _20\"></span>aplicado <span class=\"__1 _c\"></span>es <span class=\"__1 _20\"></span>coherente <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>ingresos<span class=\"__1 _3\"></span> derivados <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>explotaci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>inmovilizado <span class=\"__1 _2c\"> </span>material. <span class=\"__1 _14\"> </span>Dicha <span class=\"__1 _14\"> </span>revisi\u00f3n <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>realiza <span class=\"__1 _2c\"> </span>mediante <span class=\"__1 _14\"> </span>una evaluaci\u00f3n y un an\u00e1l<span class=\"__1 _3\"></span>isis t\u00e9c<span class=\"__1 _3\"></span>nico in situ, a<span class=\"__1 _3\"></span>tendiendo a su<span class=\"__1 _3\"></span>s condiciones actual<span class=\"__1 _3\"></span>es y estimand<span class=\"__1 _3\"></span>o la vida \u00fati<span class=\"__1 _20\"></span>l restante <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>cada <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vo en <span class=\"__1 _6\"></span>base a <span class=\"__1 _6\"></span>su capacidad <span class=\"__1 _6\"></span>de seguir aportando <span class=\"__1 _6\"></span>las funcionalidad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>para las que fueron <span class=\"__1 _6\"></span>definid<span class=\"__1 _3\"></span>os. P<span class=\"__1 _6\"></span>osteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>stos <span class=\"__1 _6\"></span>an\u00e1lisis internos <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>contras<span class=\"__1 _3\"></span>tan <span class=\"__1 _6\"></span>con terceros <span class=\"__1 _6\"></span>ajenos al <span class=\"__1 _6\"></span>Grupo, tales como los fabrican<span class=\"__1 _3\"></span>tes, instalad<span class=\"__1 _3\"></span>ores, etc. para ra<span class=\"__1 _3\"></span>tificar los mi<span class=\"__1 _3\"></span>smos.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Las <span class=\"__1 _1a\"> </span>sociedades <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>inmovilizado <span class=\"__1 _1a\"> </span>siguiendo<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>lineal, <span class=\"__1 _1a\"> </span>distribuyendo <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>coste <span class=\"__1 _1a\"> </span>del mismo entre lo<span class=\"__1 _3\"></span>s siguientes a\u00f1<span class=\"__1 _3\"></span>os de vida \u00fatil esti<span class=\"__1 _3\"></span>mada: Bienes naturales y construcciones 25<span class=\"ls0_1\">-</span>100<span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas, maquinaria y elemen<span class=\"__1 _3\"></span>tos de transporte 5-<span class=\"ls5\">30</span> Mobiliario y utillaje 7-<span class=\"ls5\">12</span> Otro inmovilizado 5-<span class=\"ls5\">10</span> No <span class=\"__1 _13\"></span>obstante, <span class=\"__1 _13\"></span>pueden <span class=\"__1 _13\"></span>existir <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>caracterizan <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>tener <span class=\"__1 _13\"></span>un <span class=\"__1 _2d\"></span>periodo <span class=\"__1 _13\"></span>de vigencia <span class=\"__1 _7\"></span>inferior <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>vida <span class=\"__1 _7\"></span>\u00fatil <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>elementos <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>nmovilizado <span class=\"__1 _7\"></span>afectos <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>mismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cu<span class=\"__1 _3\"></span>yo <span class=\"__1 _7\"></span>caso <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e amortizan en funci<span class=\"__1 _3\"></span>\u00f3n de dicho per\u00ed<span class=\"__1 _3\"></span>odo de vigencia.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Inversion<span class=\"__1 _3\"></span>es inmobiliar<span class=\"__1 _3\"></span>ias </span></span>Se <span class=\"__1 _33\"> </span>consideran <span class=\"__1 _18\"> </span>inversiones <span class=\"__1 _18\"> </span>inmobiliarias <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>terrenos, <span class=\"__1 _18\"> </span>edificios <span class=\"__1 _18\"> </span>y <span class=\"__1 _33\"> </span>otras <span class=\"__1 _18\"> </span>construcciones <span class=\"__1 _33\"> </span>que <span class=\"__1 _18\"> </span>se mantienen <span class=\"__1 _20\"></span>bien para <span class=\"__1 _20\"></span>explotarlos <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>r\u00e9gimen<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>alquiler <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>bien <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>ener <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>plusval\u00eda en <span class=\"__1 _3\"></span>su <span class=\"__1 _20\"></span>venta como <span class=\"__1 _6\"></span>consecuencia de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>incrementos <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>produzcan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>futuro <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>respectiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>precios <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e mercado.  Las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>inmobiliari<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presentan <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>per\u00edod<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no son  objeto  de<span class=\"__1 _3\"></span>  amortizaci<span class=\"__1 _3\"></span>\u00f3n.  Los  beneficios<span class=\"__1 _3\"></span>  o  p\u00e9rd<span class=\"__1 _3\"></span>idas  derivados<span class=\"__1 _3\"></span>  de  las  vari<span class=\"__1 _20\"></span>acio<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span>  en  el <span class=\"__1 _32\"> </span>valor razonable <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>inmuebl<span class=\"__1 _3\"></span>es <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n, <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>incluyen <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>resultados <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>per\u00edodo <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>producen,<span class=\"__1 _3\"></span> registr\u00e1ndose <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"></span>ep\u00edgrafe <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cCambi<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>valor, <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>resultados <span class=\"__1 _1a\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>enajenaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2d\"> </span>del inmovilizado\u201d de l<span class=\"__1 _3\"></span>a cuenta d<span class=\"__1 _3\"></span>e p\u00e9rdidas y ganancias c<span class=\"__1 _3\"></span>onsol<span class=\"ff1_1\">idada adjunta.<span class=\"__1 _5f\"> </span></span>El Grupo determina<span class=\"__1 _3\"></span> peri\u00f3dicamente el valor razonabl<span class=\"__1 _3\"></span>e de las inversiones in<span class=\"__1 _3\"></span>mobiliarias de forma que,<span class=\"__1 _3\"></span> al <span class=\"__1 _2d\"></span>cierre <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>ejercicio, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>valor <span class=\"__1 _2d\"></span>razonable <span class=\"__1 _2d\"></span>refleja <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>condiciones <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>mercado <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>elementos <span class=\"__1 _2d\"> </span>de propiedades <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>dicha <span class=\"__1 _3\"></span>fecha. <span class=\"__1 _c\"></span>D<span class=\"__1 _6\"></span>icho<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>deter<span class=\"__1 _3\"></span>mina <span class=\"__1 _20\"></span>semestralmente <span class=\"__1 _c\"></span>tomando como valores de r<span class=\"__1 _3\"></span>eferencia<span class=\"__1 _3\"></span> las valoraciones reali<span class=\"__1 _3\"></span>zadas por expert<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s indep<span class=\"__1 _20\"></span>endientes.  La <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>(nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado lugar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>la baja en cuentas de la pr\u00e1<span class=\"__1 _3\"></span>ctica totalid<span class=\"__1 _3\"></span>ad de las inv<span class=\"__1 _3\"></span>ersiones inmobiliar<span class=\"__1 _3\"></span>ias del Gru<span class=\"__1 _3\"></span>po puesto que pertenec\u00ed<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span> a  la  actividad  Inmobiliaria.  De  formar  similar  el  resultado  derivad<span class=\"__1 _3\"></span>o  de  las  variaciones  de  valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>las <span class=\"__1 _18\"> </span>inversiones <span class=\"__1 _18\"> </span>inmobiliarias <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>la <span class=\"__1 _18\"> </span>actividad <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>inmobiliaria <span class=\"__1 _18\"> </span>hasta <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>fecha <span class=\"__1 _18\"> </span>de perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>citada <span class=\"__1 _38\"> </span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _38\"> </span><span class=\"ffc\">se <span class=\"__1 _14\"> </span>ha <span class=\"__1 _38\"> </span>traspasad<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>al <span class=\"__1 _14\"> </span>ep\u00edgrafe <span class=\"__1 _14\"> </span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span> </span></span>procedente de op<span class=\"__1 _3\"></span>eraciones interrumpid<span class=\"__1 _3\"></span>as neto de imp<span class=\"__1 _3\"></span>uestos<span class=\"ffc\">\u201d (nota 5).</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>inmobiliari<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presentan <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>per\u00edod<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no son  objeto  de<span class=\"__1 _3\"></span>  amortizaci<span class=\"__1 _3\"></span>\u00f3n.  Los  beneficios<span class=\"__1 _3\"></span>  o  p\u00e9rd<span class=\"__1 _3\"></span>idas  derivados<span class=\"__1 _3\"></span>  de  las  vari<span class=\"__1 _20\"></span>acio<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span>  en  el <span class=\"__1 _32\"> </span>valor razonable <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>inmuebl<span class=\"__1 _3\"></span>es <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n, <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>incluyen <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>resultados <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>per\u00edodo <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>producen,<span class=\"__1 _3\"></span> registr\u00e1ndose <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"></span>ep\u00edgrafe <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cCambi<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>valor, <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>resultados <span class=\"__1 _1a\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>enajenaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2d\"> </span>del inmovilizado\u201d de l<span class=\"__1 _3\"></span>a cuenta d<span class=\"__1 _3\"></span>e p\u00e9rdidas y ganancias c<span class=\"__1 _3\"></span>onsol<span class=\"ff1_1\">idada adjunta.<span class=\"__1 _5f\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Deterioro de valo<span class=\"__1 _3\"></span>r del inmovilizado<span class=\"__1 _3\"></span> intangible <span class=\"__1 _3\"></span>y material<span class=\"ff6\"> </span></span></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>utiliza <span class=\"__1 _6\"></span>tanto <span class=\"__1 _7\"></span>fuentes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>informaci\u00f3n <span class=\"__1 _6\"></span>internas <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>externas <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>evaluar <span class=\"__1 _6\"></span>posibles <span class=\"__1 _6\"></span>indicios de <span class=\"__1 _6\"></span>deterioro. <span class=\"__1 _6\"></span>Entre <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>fue<span class=\"__1 _3\"></span>ntes <span class=\"__1 _6\"></span>externas <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>consid<span class=\"__1 _3\"></span>eran <span class=\"__1 _6\"></span>disminuciones<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>mercado <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>all\u00e1<span class=\"__1 _20\"></span> del p<span class=\"__1 _3\"></span>aso del <span class=\"__1 _20\"></span>tiempo <span class=\"__1 _3\"></span>o us<span class=\"__1 _3\"></span>o n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rmal <span class=\"__1 _20\"></span>o posibles <span class=\"__1 _20\"></span>cambios f<span class=\"__1 _3\"></span>uturos adv<span class=\"__1 _3\"></span>ersos <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>entorno <span class=\"__1 _20\"></span>legal, econ\u00f3<span class=\"__1 _3\"></span>mico o tecnol\u00f3gico que <span class=\"__1 _6\"></span>pu<span class=\"__1 _3\"></span>diera poner de <span class=\"__1 _6\"></span>manifi<span class=\"__1 _20\"></span>esto <span class=\"__1 _6\"></span>una p\u00e9rdida del valor recuperable de sus <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>os. Por su <span class=\"__1 _6\"></span>parte, internamente el <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>eval\u00faa<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>si se <span class=\"__1 _6\"></span>ha producido <span class=\"__1 _6\"></span>un deterioro <span class=\"__1 _6\"></span>f\u00edsic<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>u obsolescencia de <span class=\"__1 _6\"></span>los<span class=\"__1 _20\"></span> activos, si la <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pia situaci\u00f3<span class=\"__1 _3\"></span>n futura puede llegar a <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>oducir un <span class=\"__1 _6\"></span>cambi<span class=\"__1 _3\"></span>o en el <span class=\"__1 _6\"></span>us<span class=\"__1 _3\"></span>o esperado del activo, por ejemplo si se <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>spera que el activo vaya a <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>tar ocioso durante un periodo de tiempo significativo o por la <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>ist<span class=\"__1 _3\"></span>encia de <span class=\"__1 _3\"></span>planes <span class=\"__1 _3\"></span>de reestructuraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>o si <span class=\"__1 _3\"></span>se dete<span class=\"__1 _3\"></span>cta que <span class=\"__1 _3\"></span>el rendimien<span class=\"__1 _20\"></span>to<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>del activ<span class=\"__1 _3\"></span>o es p<span class=\"__1 _3\"></span>eor de lo esperado.<span class=\"__1 _3\"></span> Los <span class=\"__1 _1a\"> </span>deterioros <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>reversiones <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>deterioro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>activos <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>imputan <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>result<span class=\"__1 _3\"></span>ados <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edgrafe \u201cDeterioro <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>enajenaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>inmovi<span class=\"__1 _3\"></span>lizado\u201d<span class=\"ff1_1\"> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>ganancias<span class=\"__1 _3\"></span> </span>consolidada adjunta.<span class=\"__1 _5f\"> </span>Para <span class=\"__1 _6\"></span>deter<span class=\"__1 _3\"></span>minar <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecuperable de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctivos <span class=\"__1 _6\"></span>sometid<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deteri<span class=\"__1 _3\"></span>oro, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>estima el <span class=\"__1 _6\"></span>valor actual <span class=\"__1 _3\"></span>de los <span class=\"__1 _20\"></span>flujos netos <span class=\"__1 _20\"></span>de caja origin<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>las Un<span class=\"__1 _20\"></span>idades Generadoras <span class=\"__1 _20\"></span>de Efectivo <span class=\"__1 _3\"></span>(UGE) <span class=\"__1 _20\"></span>a los qu<span class=\"__1 _20\"></span>e se <span class=\"__1 _6\"></span>asocian<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s mismos, exceptuando aquellos flujos <span class=\"__1 _6\"></span>relacionados con <span class=\"__1 _6\"></span>pag<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>o cobros <span class=\"__1 _6\"></span>de operaciones<span class=\"__1 _3\"></span> de financiaci\u00f3n y los pagos por el impuesto<span class=\"__1 _3\"></span> sobre los beneficios, as\u00ed como aqu\u00e9llo<span class=\"__1 _3\"></span>s que se deriven de<span class=\"__1 _3\"></span> mejoras <span class=\"__1 _20\"></span>o reforma<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>futuras <span class=\"__1 _3\"></span>previstas <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>citadas <span class=\"__1 _20\"></span>unidades <span class=\"__1 _3\"></span>generadoras <span class=\"__1 _20\"></span>de efe<span class=\"__1 _3\"></span>ctivo. Para actualizar los flujos <span class=\"__1 _6\"></span>de efectivo se utiliza una tasa <span class=\"__1 _6\"></span>de descuento antes de impuestos <span class=\"__1 _6\"></span>que incluy<span class=\"__1 _20\"></span>e las ev<span class=\"__1 _6\"></span>aluaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes actuales del <span class=\"__1 _6\"></span>mercad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>obre <span class=\"__1 _6\"></span>el valor temporal <span class=\"__1 _6\"></span>del dinero y <span class=\"__1 _6\"></span>los riesgos <span class=\"__1 _6\"></span>espec\u00edfic<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s de cada unidad generad<span class=\"__1 _3\"></span>ora de efectiv<span class=\"__1 _3\"></span>o. Los <span class=\"__1 _6\"></span>flujos de <span class=\"__1 _6\"></span>caja estimados <span class=\"__1 _6\"></span>se o<span class=\"__1 _6\"></span>bti<span class=\"__1 _20\"></span>enen <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>yec<span class=\"__1 _3\"></span>ciones realizadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Direcci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de cada <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>UGE <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>general <span class=\"__1 _13\"></span>utilizan <span class=\"__1 _13\"></span>periodos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cinco <span class=\"__1 _13\"></span>a\u00f1os, <span class=\"__1 _13\"></span>excepto <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>caracter\u00edsticas <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> negocio <span class=\"__1 _20\"></span>aconsejan <span class=\"__1 _c\"></span>periodos <span class=\"__1 _20\"></span>superiores <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>que <span class=\"__1 _c\"></span>incluyen <span class=\"__1 _20\"></span>tasas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>crecimiento <span class=\"__1 _20\"></span>apoyadas <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>diferentes planes <span class=\"__1 _39\"> </span>de <span class=\"__1 _39\"> </span>negocio <span class=\"__1 _39\"> </span>apr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bados, <span class=\"__1 _3a\"> </span>cuya <span class=\"__1 _39\"> </span>revisi\u00f3n <span class=\"__1 _3a\"> </span>se <span class=\"__1 _39\"> </span>realiza <span class=\"__1 _3a\"> </span>peri\u00f3dicamente, <span class=\"__1 _3a\"> </span>consider\u00e1ndose,<span class=\"__1 _3\"></span> generalmente,  t<span class=\"__1 _3\"></span>asas  de  c<span class=\"__1 _3\"></span>recimiento  cer<span class=\"__1 _3\"></span>o  para  aq<span class=\"__1 _3\"></span>uellos  per\u00edodos  q<span class=\"__1 _3\"></span>ue  se <span class=\"__1 _32\"> </span>sit\u00faen <span class=\"__1 _32\"> </span>m\u00e1s  all\u00e1  de <span class=\"__1 _32\"> </span>los ejercicios <span class=\"__1 _13\"></span>proyectados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cit<span class=\"__1 _6\"></span>ado<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>planes, <span class=\"__1 _2d\"></span>salvo <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>aquellos <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>excepcionales <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>las expectativas de <span class=\"__1 _6\"></span>crecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>futuro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las actividades que <span class=\"__1 _6\"></span>lleva a <span class=\"__1 _6\"></span>cabo <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>UGE<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>justifiq<span class=\"__1 _3\"></span>uen <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclusi\u00f3n<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>crecimiento. <span class=\"__1 _6\"></span>Adicional<span class=\"__1 _3\"></span>mente, <span class=\"__1 _6\"></span>hay <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>indicar <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>realizan <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>n\u00e1lisis <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sensibilidad en <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>crecimientos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ingresos, <span class=\"__1 _6\"></span>m\u00e1rgenes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>explotaci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>tasas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>descuento, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el fin de prever el i<span class=\"__1 _3\"></span>mpacto de futuros <span class=\"__1 _3\"></span>cambios en es<span class=\"__1 _3\"></span>tas variables. Los flujos de las UGE si<span class=\"__1 _3\"></span>tuadas en el ex<span class=\"__1 _3\"></span>tranjero se calcu<span class=\"__1 _3\"></span>lan en la mon<span class=\"__1 _3\"></span>eda funcional de dichas un<span class=\"__1 _3\"></span>idades<span class=\"__1 _3\"></span> generadoras <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>efectivo <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>se actualizan <span class=\"__1 _20\"></span>mediante tasa<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>e descuent<span class=\"__1 _3\"></span>o qu<span class=\"__1 _3\"></span>e toman <span class=\"__1 _20\"></span>en consideraci<span class=\"__1 _3\"></span>\u00f3n las<span class=\"__1 _20\"></span> primas de riesgo corr<span class=\"__1 _3\"></span>espondientes a cada <span class=\"__1 _3\"></span>moneda. El valor actual de los fluj<span class=\"__1 _3\"></span>os netos as\u00ed obtenidos s<span class=\"__1 _20\"></span>e convierte al tip<span class=\"__1 _3\"></span>o de cambio de cierr<span class=\"__1 _3\"></span>e correspondien<span class=\"__1 _3\"></span>te a cada <span class=\"__1 _3\"></span>moneda.<span class=\"__1 _5f\"> </span>Se registra d<span class=\"__1 _3\"></span>eterioro d<span class=\"__1 _20\"></span>e los terren<span class=\"__1 _3\"></span>os y solar<span class=\"__1 _3\"></span>es, las p<span class=\"__1 _3\"></span>romocion<span class=\"__1 _3\"></span>es inmobiliarias <span class=\"__1 _20\"></span>en curso y <span class=\"__1 _3\"></span>los product<span class=\"__1 _3\"></span>os terminados <span class=\"__1 _1a\"> </span>cuando  su <span class=\"__1 _1a\"> </span>valor  neto<span class=\"__1 _3\"></span>  de <span class=\"__1 _1a\"> </span>realizaci\u00f3n <span class=\"__1 _32\"> </span>es <span class=\"__1 _1a\"> </span>inferior  a <span class=\"__1 _1a\"> </span>su  valor <span class=\"__1 _1a\"> </span>en  libros <span class=\"__1 _1a\"> </span>(nota  15).  Par<span class=\"__1 _3\"></span>a determinar  el  valor  neto  de  realizaci\u00f3n,  el  Grupo  utiliza  las  tasaciones  realizad<span class=\"__1 _3\"></span>as  por  expertos independientes. Se toman princip<span class=\"__1 _3\"></span>almente como base las referencias del mercado finalista, mediante<span class=\"__1 _3\"></span> el <span class=\"__1 _7\"></span>c\u00e1lculo <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>residual <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>suelo <span class=\"__1 _6\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mercado <span class=\"__1 _6\"></span>existente <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>calidad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se ubican <span class=\"__1 _13\"></span>y, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>caso, <span class=\"__1 _13\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>recibido <span class=\"__1 _7\"></span>ofertas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>compra,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>u<span class=\"__1 _20\"></span>tilizado <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tales<span class=\"__1 _3\"></span> ofertas para su val<span class=\"__1 _3\"></span>oraci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "g)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Arrendamientos </span></span>Para <span class=\"__1 _20\"></span>estimar <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>duraci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>contrato <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>consideran <span class=\"__1 _20\"></span>aquellas <span class=\"__1 _20\"></span>pr\u00f3rrogas <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>espera <span class=\"__1 _3\"></span>razonablem<span class=\"__1 _3\"></span>ente se <span class=\"__1 _2d\"></span>van <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"></span>producir <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>periodo <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>arrendatario <span class=\"__1 _13\"></span>espera <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>rescindir <span class=\"__1 _13\"></span>el <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>(si <span class=\"__1 _1a\"> </span>tiene<span class=\"__1 _3\"></span> potestad <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>hacerlo), <span class=\"__1 _20\"></span>no <span class=\"__1 _c\"></span>teniendo <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>cuenta <span class=\"__1 _20\"></span>\u00fanicamen<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>plazo <span class=\"__1 _20\"></span>m\u00ednimo <span class=\"__1 _c\"></span>establecido <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>contrato, sino <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>estima <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>plazo <span class=\"__1 _13\"></span>durant<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>arrendatario <span class=\"__1 _13\"></span>espera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>seguir\u00e1 <span class=\"__1 _13\"></span>utilizando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo<span class=\"__1 _3\"></span> subyacente <span class=\"__1 _7\"></span>ate<span class=\"__1 _6\"></span>nd<span class=\"__1 _3\"></span>iendo <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>circun<span class=\"__1 _3\"></span>stancias <span class=\"__1 _13\"></span>parti<span class=\"__1 _3\"></span>culares. <span class=\"__1 _13\"></span>Para <span class=\"__1 _7\"></span>determinar <span class=\"__1 _7\"></span>si <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>espera <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>va <span class=\"__1 _13\"></span>a producir <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>pr\u00f3rroga, <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>tienen <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _c\"></span>los <span class=\"__1 _3\"></span>incentiv<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>econ\u00f3micos <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>pueda <span class=\"__1 _20\"></span>tener <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>arrendatario para <span class=\"__1 _3\"></span>prorrogar<span class=\"__1 _3\"></span> el<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>contrato, <span class=\"__1 _20\"></span>contemplando <span class=\"__1 _20\"></span>factores tal<span class=\"__1 _20\"></span>es como <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>existencia <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>con<span class=\"__1 _3\"></span>diciones <span class=\"__1 _3\"></span>ventajosas<span class=\"__1 _3\"></span> a <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>mercado <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pr\u00f3rr<span class=\"__1 _3\"></span>oga, <span class=\"__1 _7\"></span>si <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>arrendatario <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>incurrido <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>costes <span class=\"__1 _7\"></span>significativos <span class=\"__1 _7\"></span>para adaptar el activo <span class=\"__1 _6\"></span>sub<span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>acen<span class=\"__1 _3\"></span>te a <span class=\"__1 _6\"></span>sus necesida<span class=\"__1 _3\"></span>des que deber\u00eda volver a <span class=\"__1 _6\"></span>realizar en caso de contratar un nuevo arrendamiento, la <span class=\"__1 _6\"></span>existencia<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ostes de <span class=\"__1 _6\"></span>ter<span class=\"__1 _20\"></span>minaci\u00f3n <span class=\"__1 _6\"></span>del co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>trato en <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span> prorrogarlo o <span class=\"__1 _6\"></span>la importancia del <span class=\"__1 _6\"></span>activo para <span class=\"__1 _6\"></span>el arrendatario, especialmente si <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>un activo <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>pecializado  <span class=\"__1 _6\"></span>del que no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>pueda <span class=\"__1 _13\"></span>disp<span class=\"__1 _3\"></span>oner <span class=\"__1 _13\"></span>f\u00e1cil<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mercado. <span class=\"__1 _13\"></span>Adicional<span class=\"__1 _3\"></span>mente, <span class=\"__1 _13\"></span>ta<span class=\"__1 _3\"></span>mbi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>tienen <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cuenta<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os antecedentes sobre<span class=\"__1 _3\"></span> el periodo d<span class=\"__1 _3\"></span>e utilizaci\u00f3n en <span class=\"__1 _3\"></span>el pasado de d<span class=\"__1 _3\"></span>eterminados acti<span class=\"__1 _3\"></span>vos. La <span class=\"__1 _3\"></span>pr\u00e1ctica <span class=\"__1 _20\"></span>totalidad <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>en l<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>que el<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _3\"></span>act\u00faa <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>arrendador, <span class=\"__1 _20\"></span>que se<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>llevan a<span class=\"__1 _20\"></span> cabo<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>may<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mobiliaria, <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>clasifican <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _6\"></span>arrendamien<span class=\"__1 _3\"></span>tos <span class=\"__1 _6\"></span>operati<span class=\"__1 _3\"></span>vos, <span class=\"__1 _6\"></span>puesto<span class=\"__1 _20\"></span> que <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>transfieren <span class=\"__1 _13\"></span>sust<span class=\"__1 _3\"></span>ancialmente <span class=\"__1 _7\"></span>todos <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>riesgos <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>inherentes <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ropiedad <span class=\"__1 _7\"></span>del activo. <span class=\"__1 _2d\"></span>El <span class=\"__1 _2d\"> </span>ingreso <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>genera <span class=\"__1 _1a\"> </span>el<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>contrato <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>contabiliza <span class=\"__1 _2d\"></span>linealmente <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>lo <span class=\"__1 _2d\"> </span>largo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>duraci\u00f3n <span class=\"__1 _2d\"></span>del<span class=\"__1 _3\"></span> contrato y se incluye c<span class=\"__1 _3\"></span>omo ingresos en la cuenta de p\u00e9<span class=\"__1 _3\"></span>rdidas y ganancias en la me<span class=\"__1 _3\"></span>dida que tiene una<span class=\"__1 _3\"></span> naturaleza <span class=\"__1 _20\"></span>operativa. <span class=\"__1 _20\"></span>Los c<span class=\"__1 _3\"></span>ostes <span class=\"__1 _3\"></span>directos<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>se in<span class=\"__1 _3\"></span>curren <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>firma d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>un con<span class=\"__1 _3\"></span>trato <span class=\"__1 _20\"></span>de arr<span class=\"__1 _3\"></span>endamient<span class=\"__1 _3\"></span>o se <span class=\"__1 _1a\"> </span>incorporan <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>mayor <span class=\"__1 _1a\"> </span>valor <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>activo <span class=\"__1 _1a\"> </span>arrendad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>amortizan <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>periodo <span class=\"__1 _2d\"> </span>de arrendamiento <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mismo <span class=\"__1 _13\"></span>cri<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>ri<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>ingres<span class=\"__1 _3\"></span>os. <span class=\"__1 _13\"></span>Los <span class=\"__1 _7\"></span>pagos <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nting<span class=\"__1 _3\"></span>entes <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>omo ingresos en el p<span class=\"__1 _3\"></span>eriodo que se devengan<span class=\"__1 _3\"></span>.<span class=\"__1 _5f\"> </span>Como <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>escisi\u00f3n <span class=\"__1 _20\"></span>financiera <span class=\"__1 _c\"></span>parcial <span class=\"__1 _c\"></span>(nota <span class=\"__1 _20\"></span>2) <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>ha <span class=\"__1 _c\"></span>dado <span class=\"__1 _20\"></span>lugar <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>Inmocemento,<span class=\"__1 _3\"></span> los <span class=\"__1 _2f\"> </span>in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _35\"> </span>recibidos<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>como <span class=\"__1 _2f\"> </span>arrend<span class=\"__1 _3\"></span>ador <span class=\"__1 _35\"> </span>por <span class=\"__1 _35\"> </span>la <span class=\"__1 _2f\"> </span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>Inmobiliaria <span class=\"__1 _35\"> </span>hasta <span class=\"__1 _35\"> </span>la <span class=\"__1 _2f\"> </span>fecha <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>su<span class=\"__1 _3\"></span> perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>han <span class=\"__1 _1a\"> </span>registrado <span class=\"__1 _1a\"> </span>dentro <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _1a\"> </span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _1a\"> </span>procedente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de </span>operaciones interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as neto de impu<span class=\"__1 _3\"></span>estos<span class=\"ffc\">\u201d (nota <span class=\"__1 _3\"></span>5)<span class=\"ff1_1\">.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "i)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Activo<span class=\"__1 _3\"></span>s financieros </span></span>Todas <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>adquisiciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>ventas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>financiero<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>registran <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la operaci\u00f3n.<span class=\"ff5\"> </span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>gestiona <span class=\"__1 _20\"></span>sus ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> el <span class=\"__1 _20\"></span>fin de<span class=\"__1 _20\"></span> obtener<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>flujos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>efectivo <span class=\"__1 _20\"></span>contractuales, <span class=\"__1 _20\"></span>por lo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>ora <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>coste <span class=\"__1 _c\"></span>amortizado. <span class=\"__1 _20\"></span>Como <span class=\"__1 _c\"></span>excepci\u00f3n <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>lo <span class=\"__1 _3\"></span>anterior <span class=\"__1 _c\"></span>se\u00f1alar que el Grupo valora d<span class=\"__1 _3\"></span>eterminados acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os fin<span class=\"__1 _3\"></span>ancieros a valor raz<span class=\"__1 _3\"></span>onable en los si<span class=\"__1 _3\"></span>guientes casos: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _2d\"></span>con <span class=\"__1 _2d\"></span>cambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados: <span class=\"__1 _2d\"></span>Dentro <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>esta <span class=\"__1 _2d\"></span>categor\u00eda <span class=\"__1 _13\"></span>se </span></span>incluyen los derivad<span class=\"__1 _3\"></span>os que no cumplen las condici<span class=\"__1 _3\"></span>ones para considerars<span class=\"__1 _3\"></span>e como de cobertura<span class=\"__1 _3\"></span>, los activos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>normas <span class=\"__1 _20\"></span>establezcan <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>deben <span class=\"__1 _20\"></span>valorarse <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>cargo a <span class=\"__1 _13\"></span>resultados, <span class=\"__1 _13\"></span>tales <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>contraprestaciones <span class=\"__1 _7\"></span>contingentes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>combinacion<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negocios <span class=\"__1 _7\"></span>y aquellos activos financi<span class=\"__1 _20\"></span>eros que de valorarse de otra form<span class=\"__1 _3\"></span>a generar\u00edan una asi<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>tr\u00eda contable.<span class=\"__1 _5f\"> </span>-<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Activos <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>otro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _6\"></span>global: <span class=\"__1 _7\"></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>valora <span class=\"__1 _6\"></span>sus </span></span>participaciones <span class=\"__1 _3\"></span>en socieda<span class=\"__1 _3\"></span>des en <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>no ostenta c<span class=\"__1 _3\"></span>ontrol, contr<span class=\"__1 _3\"></span>ol conjunto ni <span class=\"__1 _20\"></span>ejerce influencia significativa al val<span class=\"__1 _3\"></span>or razonab<span class=\"__1 _3\"></span>le con cargo a reser<span class=\"__1 _3\"></span>vas. En los activos que se valoran al <span class=\"__1 _6\"></span>coste<span class=\"__1 _3\"></span> amortizado, se registra una p\u00e9rdida por deterioro si en la <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>echa<span class=\"__1 _3\"></span> de cierre de los<span class=\"__1 _3\"></span> estados fin<span class=\"__1 _20\"></span>anciero<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> se determina<span class=\"__1 _3\"></span> que se incurrir<span class=\"__1 _3\"></span>\u00e1 en p\u00e9rdidas <span class=\"__1 _3\"></span>crediticias a l<span class=\"__1 _3\"></span>o largo de<span class=\"__1 _3\"></span> toda su <span class=\"__1 _20\"></span>vida. Es <span class=\"__1 _20\"></span>decir, las <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>por det<span class=\"__1 _3\"></span>erioro s<span class=\"__1 _20\"></span>e registran <span class=\"__1 _20\"></span>inmediatamente cu<span class=\"__1 _3\"></span>ando <span class=\"__1 _3\"></span>existe <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> cr\u00e9dito. <span class=\"__1 _20\"></span>Se <span class=\"__1 _20\"></span>entiende <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>cr\u00e9dito <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>partes <span class=\"__1 _20\"></span>del in<span class=\"__1 _3\"></span>strumento <span class=\"__1 _c\"></span>financiero pueda causar una p\u00e9rdid<span class=\"__1 _3\"></span>a financiera a la <span class=\"__1 _3\"></span>otra parte si i<span class=\"__1 _3\"></span>ncumple una oblig<span class=\"__1 _3\"></span>aci\u00f3n.<span class=\"__1 _5f\"> </span>Los <span class=\"__1 _7\"></span>derechos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>origen <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>servicios <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>coste amortizado. Las <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>cobrar <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>deudores <span class=\"__1 _7\"></span>comercial<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>propias <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>tr\u00e1fico <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>registran por su valor nominal, dad<span class=\"__1 _20\"></span>o que su vencimiento es en g<span class=\"__1 _3\"></span>eneral inferi<span class=\"__1 _3\"></span>or a doce meses, corregido por las<span class=\"__1 _20\"></span> p\u00e9rdidas <span class=\"__1 _6\"></span>crediticias esperadas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>largo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>vida. <span class=\"__1 _7\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cobrar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>o superior a doce <span class=\"__1 _3\"></span>meses, se v<span class=\"__1 _3\"></span>aloran por su valor<span class=\"__1 _3\"></span> actual.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"></span>necesidades <span class=\"__1 _13\"></span>coyunturales <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>tesorer\u00eda <span class=\"__1 _2d\"></span>realiza <span class=\"__1 _2d\"></span>cesiones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>cr\u00e9ditos <span class=\"__1 _2d\"></span>de clientes <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>entidades <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>ancieras, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>nota <span class=\"__1 _7\"></span>16.a) <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>nform<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>citadas <span class=\"__1 _7\"></span>cesiones <span class=\"__1 _7\"></span>de cr\u00e9dito. Estas op<span class=\"__1 _3\"></span>eraciones devengan int<span class=\"__1 _3\"></span>ereses en la<span class=\"__1 _3\"></span>s condiciones habitu<span class=\"__1 _3\"></span>ales del merc<span class=\"__1 _3\"></span>ado y la gesti<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>siguen <span class=\"__1 _6\"></span>realizando <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _7\"></span>asociados <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>dicha <span class=\"__1 _6\"></span>gesti\u00f3n son residuales.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _33\"> </span>la <span class=\"__1 _35\"> </span>medida <span class=\"__1 _35\"> </span>que <span class=\"__1 _35\"> </span>mediante <span class=\"__1 _33\"> </span>estas <span class=\"__1 _33\"> </span>v<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>tas <span class=\"__1 _33\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _33\"> </span>cesiones <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>derechos <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>cobro <span class=\"__1 _35\"> </span>se <span class=\"__1 _35\"> </span>transmiten<span class=\"__1 _3\"></span> sustancialmente <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s riesgos <span class=\"__1 _6\"></span>y beneficios <span class=\"__1 _6\"></span>inherent<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>a las <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>a cobrar, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>control sobre \u00e9stas, sin que existan pact<span class=\"__1 _20\"></span>os de recompra suscritos entre las sociedades del Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> y las<span class=\"__1 _3\"></span> entidades de<span class=\"__1 _3\"></span> cr\u00e9dito <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>han <span class=\"__1 _2d\"></span>adquirido <span class=\"__1 _2d\"> </span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span>ctivos <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>\u00e9stas <span class=\"__1 _2d\"> </span>pueden <span class=\"__1 _1a\"> </span>dispon<span class=\"__1 _3\"></span>er <span class=\"__1 _1a\"> </span>libr<span class=\"__1 _3\"></span>emente <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>activos<span class=\"__1 _20\"></span> adquiridos <span class=\"__1 _7\"></span>sin <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>puedan <span class=\"__1 _7\"></span>limitar <span class=\"__1 _13\"></span>en <span class=\"__1 _6\"></span>modo <span class=\"__1 _13\"></span>alguno <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>citado <span class=\"__1 _13\"></span>der<span class=\"__1 _3\"></span>echo, <span class=\"__1 _7\"></span>las citadas <span class=\"__1 _6\"></span>ventas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>cesiones <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>abilizan <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>sin <span class=\"__1 _6\"></span>recurso. <span class=\"__1 _7\"></span>Consecuentement<span class=\"__1 _3\"></span>e, <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>los criterios <span class=\"__1 _7\"></span>establecidos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>NII<span class=\"__1 _3\"></span>F, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>dan <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>balance <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidado <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>saldos <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>brar <span class=\"__1 _7\"></span>de deudores cedidos o<span class=\"__1 _3\"></span> vendidos en las c<span class=\"__1 _3\"></span>ondiciones indic<span class=\"__1 _3\"></span>adas.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _2d\"></span>con <span class=\"__1 _2d\"></span>cambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados: <span class=\"__1 _2d\"></span>Dentro <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>esta <span class=\"__1 _2d\"></span>categor\u00eda <span class=\"__1 _13\"></span>se incluyen los derivad<span class=\"__1 _3\"></span>os que no cumplen las condici<span class=\"__1 _3\"></span>ones para considerars<span class=\"__1 _3\"></span>e como de cobertura<span class=\"__1 _3\"></span>, los activos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>normas <span class=\"__1 _20\"></span>establezcan <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>deben <span class=\"__1 _20\"></span>valorarse <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>cargo a <span class=\"__1 _13\"></span>resultados, <span class=\"__1 _13\"></span>tales <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>contraprestaciones <span class=\"__1 _7\"></span>contingentes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>combinacion<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negocios <span class=\"__1 _7\"></span>y aquellos activos financi<span class=\"__1 _20\"></span>eros que de valorarse de otra form<span class=\"__1 _3\"></span>a generar\u00edan una asi<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>tr\u00eda contable.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "En los activos que se valoran al <span class=\"__1 _6\"></span>coste<span class=\"__1 _3\"></span> amortizado, se registra una p\u00e9rdida por deterioro si en la <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>echa<span class=\"__1 _3\"></span> de cierre de los<span class=\"__1 _3\"></span> estados fin<span class=\"__1 _20\"></span>anciero<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> se determina<span class=\"__1 _3\"></span> que se incurrir<span class=\"__1 _3\"></span>\u00e1 en p\u00e9rdidas <span class=\"__1 _3\"></span>crediticias a l<span class=\"__1 _3\"></span>o largo de<span class=\"__1 _3\"></span> toda su <span class=\"__1 _20\"></span>vida. Es <span class=\"__1 _20\"></span>decir, las <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>por det<span class=\"__1 _3\"></span>erioro s<span class=\"__1 _20\"></span>e registran <span class=\"__1 _20\"></span>inmediatamente cu<span class=\"__1 _3\"></span>ando <span class=\"__1 _3\"></span>existe <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> cr\u00e9dito. <span class=\"__1 _20\"></span>Se <span class=\"__1 _20\"></span>entiende <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>cr\u00e9dito <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>partes <span class=\"__1 _20\"></span>del in<span class=\"__1 _3\"></span>strumento <span class=\"__1 _c\"></span>financiero pueda causar una p\u00e9rdid<span class=\"__1 _3\"></span>a financiera a la <span class=\"__1 _3\"></span>otra parte si i<span class=\"__1 _3\"></span>ncumple una oblig<span class=\"__1 _3\"></span>aci\u00f3n.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Los <span class=\"__1 _7\"></span>derechos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>origen <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>servicios <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>coste amortizado. Las <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>cobrar <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>deudores <span class=\"__1 _7\"></span>comercial<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>propias <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>tr\u00e1fico <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>registran por su valor nominal, dad<span class=\"__1 _20\"></span>o que su vencimiento es en g<span class=\"__1 _3\"></span>eneral inferi<span class=\"__1 _3\"></span>or a doce meses, corregido por las<span class=\"__1 _20\"></span> p\u00e9rdidas <span class=\"__1 _6\"></span>crediticias esperadas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>largo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>vida. <span class=\"__1 _7\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cobrar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>o superior a doce <span class=\"__1 _3\"></span>meses, se v<span class=\"__1 _3\"></span>aloran por su valor<span class=\"__1 _3\"></span> actual.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"></span>necesidades <span class=\"__1 _13\"></span>coyunturales <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>tesorer\u00eda <span class=\"__1 _2d\"></span>realiza <span class=\"__1 _2d\"></span>cesiones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>cr\u00e9ditos <span class=\"__1 _2d\"></span>de clientes <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>entidades <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>ancieras, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>nota <span class=\"__1 _7\"></span>16.a) <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>nform<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>citadas <span class=\"__1 _7\"></span>cesiones <span class=\"__1 _7\"></span>de cr\u00e9dito. Estas op<span class=\"__1 _3\"></span>eraciones devengan int<span class=\"__1 _3\"></span>ereses en la<span class=\"__1 _3\"></span>s condiciones habitu<span class=\"__1 _3\"></span>ales del merc<span class=\"__1 _3\"></span>ado y la gesti<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>siguen <span class=\"__1 _6\"></span>realizando <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _7\"></span>asociados <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>dicha <span class=\"__1 _6\"></span>gesti\u00f3n son residuales.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _33\"> </span>la <span class=\"__1 _35\"> </span>medida <span class=\"__1 _35\"> </span>que <span class=\"__1 _35\"> </span>mediante <span class=\"__1 _33\"> </span>estas <span class=\"__1 _33\"> </span>v<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>tas <span class=\"__1 _33\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _33\"> </span>cesiones <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>derechos <span class=\"__1 _33\"> </span>de <span class=\"__1 _35\"> </span>cobro <span class=\"__1 _35\"> </span>se <span class=\"__1 _35\"> </span>transmiten<span class=\"__1 _3\"></span> sustancialmente <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s riesgos <span class=\"__1 _6\"></span>y beneficios <span class=\"__1 _6\"></span>inherent<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>a las <span class=\"__1 _6\"></span>cuentas <span class=\"__1 _6\"></span>a cobrar, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>control sobre \u00e9stas, sin que existan pact<span class=\"__1 _20\"></span>os de recompra suscritos entre las sociedades del Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> y las<span class=\"__1 _3\"></span> entidades de<span class=\"__1 _3\"></span> cr\u00e9dito <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>han <span class=\"__1 _2d\"></span>adquirido <span class=\"__1 _2d\"> </span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span>ctivos <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>\u00e9stas <span class=\"__1 _2d\"> </span>pueden <span class=\"__1 _1a\"> </span>dispon<span class=\"__1 _3\"></span>er <span class=\"__1 _1a\"> </span>libr<span class=\"__1 _3\"></span>emente <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>activos<span class=\"__1 _20\"></span> adquiridos <span class=\"__1 _7\"></span>sin <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>puedan <span class=\"__1 _7\"></span>limitar <span class=\"__1 _13\"></span>en <span class=\"__1 _6\"></span>modo <span class=\"__1 _13\"></span>alguno <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>citado <span class=\"__1 _13\"></span>der<span class=\"__1 _3\"></span>echo, <span class=\"__1 _7\"></span>las citadas <span class=\"__1 _6\"></span>ventas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>cesiones <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>abilizan <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>sin <span class=\"__1 _6\"></span>recurso. <span class=\"__1 _7\"></span>Consecuentement<span class=\"__1 _3\"></span>e, <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>los criterios <span class=\"__1 _7\"></span>establecidos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>NII<span class=\"__1 _3\"></span>F, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>dan <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>balance <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidado <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>saldos <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>brar <span class=\"__1 _7\"></span>de deudores cedidos o<span class=\"__1 _3\"></span> vendidos en las c<span class=\"__1 _3\"></span>ondiciones indic<span class=\"__1 _3\"></span>adas.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "j)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Exis<span class=\"__1 _6\"></span>ten<span class=\"__1 _20\"></span>c<span class=\"__1 _6\"></span>ias </span></span>Las exist<span class=\"__1 _3\"></span>encias se<span class=\"__1 _3\"></span> valoran <span class=\"__1 _20\"></span>al preci<span class=\"__1 _3\"></span>o medio <span class=\"__1 _3\"></span>de ad<span class=\"__1 _3\"></span>quisici\u00f3n <span class=\"__1 _20\"></span>o al cost<span class=\"__1 _3\"></span>e medi<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>produ<span class=\"__1 _3\"></span>cci\u00f3n, aplic\u00e1nd<span class=\"__1 _3\"></span>ose las <span class=\"__1 _13\"></span>correcciones <span class=\"__1 _13\"></span>valorati<span class=\"__1 _3\"></span>vas <span class=\"__1 _13\"></span>necesarias <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>adecuar <span class=\"__1 _13\"></span>dichos <span class=\"__1 _13\"></span>valores <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>realizable <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>\u00e9ste<span class=\"__1 _3\"></span> fuera inferior. En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>inmobiliaria <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _32\"> </span>se <span class=\"__1 _1a\"> </span>consideran <span class=\"__1 _1a\"> </span>existencias <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>terrenos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>so<span class=\"__1 _6\"></span>lare<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como promociones en <span class=\"__1 _3\"></span>curso e <span class=\"__1 _3\"></span>inmuebles <span class=\"__1 _20\"></span>terminados que s<span class=\"__1 _3\"></span>e mantienen <span class=\"__1 _3\"></span>para su <span class=\"__1 _3\"></span>venta <span class=\"__1 _3\"></span>o para su <span class=\"__1 _20\"></span>integraci\u00f3n en <span class=\"__1 _14\"> </span>una <span class=\"__1 _2c\"> </span>promoci\u00f3n <span class=\"__1 _14\"> </span>inmobiliar<span class=\"__1 _3\"></span>ia. <span class=\"__1 _2c\"> </span>L<span class=\"__1 _6\"></span>os  te<span class=\"__1 _6\"></span>rren<span class=\"__1 _3\"></span>os <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>solares <span class=\"__1 _14\"> </span>se <span class=\"__1 _2c\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oran <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>precio <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>adquisici\u00f3n, incrementado <span class=\"__1 _20\"></span>por cualquie<span class=\"__1 _20\"></span>r coste d<span class=\"__1 _20\"></span>e urbanizaci\u00f3n,<span class=\"__1 _3\"></span> as\u00ed <span class=\"__1 _20\"></span>como o<span class=\"__1 _3\"></span>tros <span class=\"__1 _3\"></span>gastos <span class=\"__1 _3\"></span>relaci<span class=\"__1 _3\"></span>onados c<span class=\"__1 _3\"></span>on su <span class=\"__1 _20\"></span>compra<span class=\"__1 _3\"></span> (impuesto <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>transmisiones <span class=\"__1 _2d\"></span>patrimoniales,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>registro, <span class=\"__1 _2d\"></span>etc.) <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _2d\"> </span>financieros <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>su financiaci\u00f3n durante<span class=\"__1 _3\"></span> la ejecuci\u00f3n de<span class=\"__1 _3\"></span> las obras, o a su i<span class=\"__1 _3\"></span>mporte recuperab<span class=\"__1 _3\"></span>le si \u00e9ste<span class=\"__1 _3\"></span> fuera menor. Se <span class=\"__1 _6\"></span>consideran <span class=\"__1 _6\"></span>promocione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>curso <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _6\"></span>incurridos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>promocione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>inmobiliarias, <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>mismas, <span class=\"__1 _13\"></span>cuya <span class=\"__1 _13\"></span>const<span class=\"__1 _3\"></span>rucci\u00f3n <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>finalizado <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fe<span class=\"__1 _3\"></span>cha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ci<span class=\"__1 _3\"></span>erre <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>cos<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> aquellas promocion<span class=\"__1 _3\"></span>es inmobiliar<span class=\"__1 _3\"></span>ias ya finalizadas se<span class=\"__1 _3\"></span> clasifica como pr<span class=\"__1 _3\"></span>oductos termin<span class=\"__1 _3\"></span>ados.<span class=\"__1 _5f\"> </span>Se registra d<span class=\"__1 _3\"></span>eterioro d<span class=\"__1 _20\"></span>e los terren<span class=\"__1 _3\"></span>os y solar<span class=\"__1 _3\"></span>es, las p<span class=\"__1 _3\"></span>romocion<span class=\"__1 _3\"></span>es inmobiliarias <span class=\"__1 _20\"></span>en curso y <span class=\"__1 _3\"></span>los product<span class=\"__1 _3\"></span>os terminados <span class=\"__1 _1a\"> </span>cuando  su <span class=\"__1 _1a\"> </span>valor  neto<span class=\"__1 _3\"></span>  de <span class=\"__1 _1a\"> </span>realizaci\u00f3n <span class=\"__1 _32\"> </span>es <span class=\"__1 _1a\"> </span>inferior  a <span class=\"__1 _1a\"> </span>su  valor <span class=\"__1 _1a\"> </span>en  libros <span class=\"__1 _1a\"> </span>(nota  15).  Par<span class=\"__1 _3\"></span>a determinar  el  valor  neto  de  realizaci\u00f3n,  el  Grupo  utiliza  las  tasaciones  realizad<span class=\"__1 _3\"></span>as  por  expertos independientes. Se toman princip<span class=\"__1 _3\"></span>almente como base las referencias del mercado finalista, mediante<span class=\"__1 _3\"></span> el <span class=\"__1 _7\"></span>c\u00e1lculo <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>residual <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>suelo <span class=\"__1 _6\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mercado <span class=\"__1 _6\"></span>existente <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>calidad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se ubican <span class=\"__1 _13\"></span>y, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>caso, <span class=\"__1 _13\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>recibido <span class=\"__1 _7\"></span>ofertas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>compra,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>u<span class=\"__1 _20\"></span>tilizado <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tales<span class=\"__1 _3\"></span> ofertas para su val<span class=\"__1 _3\"></span>oraci\u00f3n. La <span class=\"__1 _6\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>(nota 2) <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado lugar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mocemento,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>la baja en <span class=\"__1 _1a\"> </span>cuenta<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"> </span>ex<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>tencias <span class=\"__1 _2d\"> </span>inmobiliarias <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>pert<span class=\"__1 _3\"></span>enec\u00edan <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>actividad <span class=\"__1 _2d\"> </span>Inmobiliaria. <span class=\"__1 _1a\"> </span>De <span class=\"__1 _1a\"> </span>f<span class=\"__1 _3\"></span>orma similar el <span class=\"__1 _6\"></span>resultad<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>derivado de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> do<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>aci\u00f3n o <span class=\"__1 _6\"></span>rever<span class=\"__1 _3\"></span>si\u00f3n de <span class=\"__1 _6\"></span>deteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ros de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> existencias inmobiliarias de  la <span class=\"__1 _1a\"> </span>actividad  de <span class=\"__1 _1a\"> </span>inmobiliaria <span class=\"__1 _1a\"> </span>hasta  la  fecha <span class=\"__1 _1a\"> </span>de  perfecci<span class=\"__1 _3\"></span>onamient<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>de  la <span class=\"__1 _32\"> </span>citada <span class=\"__1 _1a\"> </span>escisi\u00f3n  se  h<span class=\"__1 _3\"></span>a traspasado <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultado <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>procedente <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>operaciones <span class=\"__1 _13\"></span>interrumpidas <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de impuestos\u201d (nota <span class=\"__1 _3\"></span>5<span class=\"ff1_1 ls17\">).<span class=\"ls0_1\"> </span></span>Los bienes recibidos por <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>obro de cr\u00e9dito, <span class=\"__1 _6\"></span>a cambi<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>obra ejecutada o a ejecutar, se v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oran por el importe que figuraba registrad<span class=\"__1 _3\"></span>o el cr\u00e9dito correspondiente<span class=\"__1 _3\"></span> al bien recibido, o al coste de producci\u00f3n<span class=\"__1 _3\"></span> o valor neto reali<span class=\"__1 _3\"></span>zable, el <span class=\"__1 _3\"></span>menor.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Se <span class=\"__1 _6\"></span>consideran <span class=\"__1 _6\"></span>promocione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>curso <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _6\"></span>incurridos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>promocione<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>inmobiliarias, <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>mismas, <span class=\"__1 _13\"></span>cuya <span class=\"__1 _13\"></span>const<span class=\"__1 _3\"></span>rucci\u00f3n <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>finalizado <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fe<span class=\"__1 _3\"></span>cha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ci<span class=\"__1 _3\"></span>erre <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>cos<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> aquellas promocion<span class=\"__1 _3\"></span>es inmobiliar<span class=\"__1 _3\"></span>ias ya finalizadas se<span class=\"__1 _3\"></span> clasifica como pr<span class=\"__1 _3\"></span>oductos termin<span class=\"__1 _3\"></span>ados.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "k)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Moneda extran<span class=\"__1 _3\"></span>jera </span></span>k.1) Diferencias de<span class=\"__1 _3\"></span> conversi\u00f3n La <span class=\"__1 _13\"></span>conversi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>as <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>extranjeras <span class=\"__1 _13\"></span>expresadas <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>otra<span class=\"__1 _3\"></span> moneda distin<span class=\"__1 _3\"></span>ta al<span class=\"__1 _3\"></span> eur<span class=\"__1 _3\"></span>o se <span class=\"__1 _20\"></span>ha realizado, en<span class=\"__1 _3\"></span> general,<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>eg\u00fan <span class=\"__1 _3\"></span>el tip<span class=\"__1 _3\"></span>o de ca<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>de ci<span class=\"__1 _20\"></span>erre a excepci<span class=\"__1 _3\"></span>\u00f3n de: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Capital y reservas<span class=\"__1 _3\"></span> que se han con<span class=\"__1 _3\"></span>vertido a los tipos<span class=\"__1 _3\"></span> de cambio hist\u00f3ri<span class=\"__1 _3\"></span>cos. </span></span>-<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _2d\"> </span>partidas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>cuenta <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>resultados <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>socie<span class=\"__1 _3\"></span>dades <span class=\"__1 _2d\"> </span>extranjeras <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"></span>han <span class=\"__1 _2d\"> </span>convertido </span></span>aplicando en general l<span class=\"__1 _3\"></span>os tipos de ca<span class=\"__1 _3\"></span>mbio diarios o medios cuand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> no es p<span class=\"__1 _3\"></span>osible ut<span class=\"__1 _3\"></span>ilizar el diario. Las <span class=\"__1 _20\"></span>diferencias <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>conversi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>extranjeras <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>per\u00edmetro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>consolidaci\u00f3n, <span class=\"__1 _20\"></span>generadas<span class=\"__1 _3\"></span> por aplicaci<span class=\"__1 _3\"></span>\u00f3n del <span class=\"__1 _3\"></span>m\u00e9todo <span class=\"__1 _3\"></span>del tipo <span class=\"__1 _3\"></span>de ca<span class=\"__1 _3\"></span>mbio d<span class=\"__1 _3\"></span>e cierre, <span class=\"__1 _3\"></span>se inclu<span class=\"__1 _3\"></span>yen en <span class=\"__1 _3\"></span>el patri<span class=\"__1 _3\"></span>monio n<span class=\"__1 _3\"></span>eto del b<span class=\"__1 _3\"></span>alance consolidado adjunt<span class=\"__1 _3\"></span>o, tal como se<span class=\"__1 _3\"></span> muestra en el estad<span class=\"__1 _3\"></span>o de cambios <span class=\"__1 _3\"></span>en el patri<span class=\"__1 _3\"></span>monio neto adjunto. k.2) Diferencias de<span class=\"__1 _3\"></span> cambio<span class=\"ffd\"> </span>Los saldos de las cuentas a cobrar y <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> pagar de partidas monetarias en moneda extranjera se valora<span class=\"__1 _3\"></span>n en <span class=\"__1 _7\"></span>euros <span class=\"__1 _6\"></span>mediante <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>tipos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>vigor <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>situaci\u00f3n consolidado, <span class=\"__1 _2d\"> </span>imput\u00e1ndose <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>diferencias<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>generan <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>resultados, <span class=\"__1 _2d\"> </span>salvo <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>lo <span class=\"__1 _1a\"> </span>rela<span class=\"__1 _3\"></span>tivo <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> anticipos, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>al<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>considera<span class=\"__1 _3\"></span>rse <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>artidas <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>monetarias, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>mantienen <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onvertida<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>al <span class=\"__1 _6\"></span>tipo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cambio que exist\u00eda en el <span class=\"__1 _3\"></span>momento de la transa<span class=\"__1 _3\"></span>cci\u00f3n. Las diferencias <span class=\"__1 _20\"></span>que se prod<span class=\"__1 _3\"></span>ucen com<span class=\"__1 _3\"></span>o conse<span class=\"__1 _3\"></span>cuencia d<span class=\"__1 _3\"></span>e las flu<span class=\"__1 _3\"></span>ctuaciones <span class=\"__1 _3\"></span>en l<span class=\"__1 _3\"></span>os ti<span class=\"__1 _3\"></span>pos de <span class=\"__1 _3\"></span>cambio <span class=\"__1 _3\"></span>entre el <span class=\"__1 _6\"></span>moment<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>del cobro <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>pa<span class=\"__1 _20\"></span>go<span class=\"__1 _6\"></span> y <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha en <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se realizaron <span class=\"__1 _6\"></span>las operaciones o<span class=\"__1 _6\"></span> se <span class=\"__1 _6\"></span>actualiz\u00f3 su <span class=\"__1 _6\"></span>valor,<span class=\"__1 _3\"></span> se imputan a los r<span class=\"__1 _3\"></span>esultados del ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. Por <span class=\"__1 _2d\"></span>otra <span class=\"__1 _2d\"></span>parte, <span class=\"__1 _2d\"></span>aquellas <span class=\"__1 _13\"></span>diferencias <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>cambio <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"> </span>produzcan <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"> </span>de inversiones <span class=\"__1 _20\"></span>en sociedad<span class=\"__1 _3\"></span>es <span class=\"__1 _20\"></span>extranjeras, n<span class=\"__1 _3\"></span>ominadas <span class=\"__1 _20\"></span>tanto <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>inversi\u00f3n <span class=\"__1 _20\"></span>como l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>en la<span class=\"__1 _20\"></span> misma<span class=\"__1 _3\"></span> divisa, <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>reconocen <span class=\"__1 _2c\"> </span>directamente  en <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>patrimonio  neto <span class=\"__1 _2c\"> </span>co<span class=\"__1 _6\"></span>mo <span class=\"__1 _2c\"> </span>diferencias<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>conversi\u00f3n <span class=\"__1 _2c\"> </span>que compensan el efe<span class=\"__1 _3\"></span>cto de la d<span class=\"__1 _3\"></span>iferencia de conversi<span class=\"__1 _3\"></span>\u00f3n a euros d<span class=\"__1 _3\"></span>e la sociedad<span class=\"__1 _3\"></span> extranjera.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "l)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Instru<span class=\"__1 _3\"></span>mentos de patr<span class=\"__1 _3\"></span>imonio </span></span>Los <span class=\"__1 _2d\"></span>instrumentos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>o <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>registran <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>importe <span class=\"__1 _13\"></span>recibido, <span class=\"__1 _13\"></span>neto <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>costes directos de emisi\u00f3n.<span class=\"__1 _3\"></span> Las <span class=\"__1 _33\"> </span>acciones <span class=\"__1 _18\"> </span>propias <span class=\"__1 _18\"> </span>adquiridas <span class=\"__1 _18\"> </span>por <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>Sociedad <span class=\"__1 _18\"> </span>Dominante <span class=\"__1 _18\"> </span>se <span class=\"__1 _33\"> </span>registran <span class=\"__1 _38\"> </span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>valor <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>la contraprestaci\u00f3n <span class=\"__1 _13\"></span>entregada, <span class=\"__1 _13\"></span>directamente <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>menor <span class=\"__1 _13\"></span>valor <span class=\"__1 _2d\"> </span>del <span class=\"__1 _2d\"></span>patrimonio <span class=\"__1 _13\"></span>neto. <span class=\"__1 _2d\"></span>Los <span class=\"__1 _13\"></span>resultados derivados de<span class=\"__1 _3\"></span> la <span class=\"__1 _3\"></span>compra, <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>nta, emisi<span class=\"__1 _3\"></span>\u00f3n o <span class=\"__1 _3\"></span>amortizaci<span class=\"__1 _3\"></span>\u00f3n d<span class=\"__1 _3\"></span>e los in<span class=\"__1 _3\"></span>strumentos<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>patrimonio <span class=\"__1 _3\"></span>propios, <span class=\"__1 _20\"></span>se reconocen <span class=\"__1 _6\"></span>directa<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>net<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>sin <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>ning\u00fan <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>registre <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>alguno en la cuenta de p\u00e9rd<span class=\"__1 _3\"></span>idas y ganancias.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Las <span class=\"__1 _33\"> </span>acciones <span class=\"__1 _18\"> </span>propias <span class=\"__1 _18\"> </span>adquiridas <span class=\"__1 _18\"> </span>por <span class=\"__1 _33\"> </span>la <span class=\"__1 _33\"> </span>Sociedad <span class=\"__1 _18\"> </span>Dominante <span class=\"__1 _18\"> </span>se <span class=\"__1 _33\"> </span>registran <span class=\"__1 _38\"> </span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>valor <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>la contraprestaci\u00f3n <span class=\"__1 _13\"></span>entregada, <span class=\"__1 _13\"></span>directamente <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>menor <span class=\"__1 _13\"></span>valor <span class=\"__1 _2d\"> </span>del <span class=\"__1 _2d\"></span>patrimonio <span class=\"__1 _13\"></span>neto. <span class=\"__1 _2d\"></span>Los <span class=\"__1 _13\"></span>resultados derivados de<span class=\"__1 _3\"></span> la <span class=\"__1 _3\"></span>compra, <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>nta, emisi<span class=\"__1 _3\"></span>\u00f3n o <span class=\"__1 _3\"></span>amortizaci<span class=\"__1 _3\"></span>\u00f3n d<span class=\"__1 _3\"></span>e los in<span class=\"__1 _3\"></span>strumentos<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>patrimonio <span class=\"__1 _3\"></span>propios, <span class=\"__1 _20\"></span>se reconocen <span class=\"__1 _6\"></span>directa<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>net<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>sin <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>ning\u00fan <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>registre <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>alguno en la cuenta de p\u00e9rd<span class=\"__1 _3\"></span>idas y ganancias.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "m)<span class=\"ff9 ls0_1\"> <span class=\"__1 _32\"> </span><span class=\"ff3_1\">S<span class=\"__1 _6\"></span>ub<span class=\"__1 _3\"></span>venciones </span></span>Las <span class=\"__1 _6\"></span>subvenciones <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>conta<span class=\"__1 _3\"></span>bilizan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>funci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>naturaleza <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>subvencion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>cuando implican <span class=\"__1 _3\"></span>la ad<span class=\"__1 _3\"></span>quisici\u00f3n <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>construcci\u00f3n <span class=\"__1 _3\"></span>de ac<span class=\"__1 _20\"></span>tivos o <span class=\"__1 _3\"></span>como sub<span class=\"__1 _3\"></span>venciones <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>plo<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>cubren<span class=\"__1 _20\"></span> d\u00e9ficits de expl<span class=\"__1 _3\"></span>otaci\u00f3n.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "n)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span></span><span class=\"ls2a\">Pr<span class=\"ls0_1\">ovisiones </span></span>Su <span class=\"__1 _6\"></span>dotaci\u00f3n <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>efect\u00faa <span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>nacimiento <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>obligaci\u00f3n correspondiente <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>onocido <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>a mejor <span class=\"__1 _20\"></span>estimaci\u00f3n <span class=\"__1 _20\"></span>a la <span class=\"__1 _c\"></span>fecha <span class=\"__1 _20\"></span>de los <span class=\"__1 _c\"></span>estados fin<span class=\"__1 _3\"></span>ancieros <span class=\"__1 _c\"></span>adjuntos del<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>valor actual <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>desembolso <span class=\"__1 _20\"></span>futuro necesario  para<span class=\"__1 _20\"></span>  cancelar  la <span class=\"__1 _32\"> </span>obligaci\u00f3n, <span class=\"__1 _32\"> </span>impac<span class=\"__1 _3\"></span>tando <span class=\"__1 _32\"> </span>en  los <span class=\"__1 _32\"> </span>resultad<span class=\"__1 _3\"></span>os  financie<span class=\"__1 _3\"></span>ros  la<span class=\"__1 _3\"></span>  variaci<span class=\"__1 _3\"></span>\u00f3n  del<span class=\"__1 _20\"></span> ejercicio correspond<span class=\"__1 _3\"></span>iente a la actuali<span class=\"__1 _3\"></span>zaci\u00f3n financiera.<span class=\"__1 _3\"></span> Las <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>desmantelami<span class=\"__1 _3\"></span>ento, <span class=\"__1 _6\"></span>retiro <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>reha<span class=\"__1 _3\"></span>bilitaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _6\"></span>incrementan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>alo<span class=\"__1 _3\"></span>r del activo <span class=\"__1 _6\"></span>afect<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or el <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctual de <span class=\"__1 _6\"></span>aquell<span class=\"__1 _3\"></span>os gastos <span class=\"__1 _6\"></span>en los que <span class=\"__1 _6\"></span>se incurrir\u00e1 en el <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>omento en <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e finalice <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>explotaci\u00f3n <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>activo. <span class=\"__1 _2d\"> </span>El <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _13\"></span>en <span class=\"__1 _1a\"> </span>resul<span class=\"__1 _3\"></span>tados <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>produce <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"> </span>amortizar <span class=\"__1 _13\"></span>dicho <span class=\"__1 _2d\"> </span>activo <span class=\"__1 _2d\"> </span>de acuerdo con lo indicado en apartados anteriores de la presente nota y <span class=\"__1 _6\"></span>por la actualiz<span class=\"__1 _3\"></span>aci\u00f3n financiera comentada en el<span class=\"__1 _3\"></span> p\u00e1rrafo anterior.<span class=\"__1 _5f\"> </span>Asimismo, <span class=\"__1 _7\"></span>algunas <span class=\"__1 _13\"></span>socieda<span class=\"__1 _3\"></span>des <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>dotan <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>rovisiones <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>costes <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>reestructuraci\u00f3n <span class=\"__1 _7\"></span>cuando existe <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>plan <span class=\"__1 _7\"></span>formal <span class=\"__1 _7\"></span>detallad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>dicha <span class=\"__1 _7\"></span>reestructuraci\u00f3n <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>comunicad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>par<span class=\"__1 _20\"></span>tes afectadas. <span class=\"__1 _6\"></span>Ni a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>ni <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de 2023 <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>gistrado <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os por importe rele<span class=\"__1 _3\"></span>vante por este <span class=\"__1 _3\"></span>concepto. Su <span class=\"__1 _2d\"> </span>clasificaci\u00f3n <span class=\"__1 _1a\"> </span>como <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _2d\"> </span>o <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>corrien<span class=\"__1 _3\"></span>tes <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>balance <span class=\"__1 _2d\"></span>consolidado <span class=\"__1 _2d\"></span>adjunto <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>realiza <span class=\"__1 _2d\"> </span>en funci\u00f3n <span class=\"__1 _6\"></span>del periodo <span class=\"__1 _6\"></span>de tiempo <span class=\"__1 _6\"></span>estimad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>para el <span class=\"__1 _6\"></span>vencimiento de <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n que <span class=\"__1 _6\"></span>cubren, <span class=\"__1 _6\"></span>siend<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o corrientes <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _2d\"></span>un <span class=\"__1 _1a\"> </span>vencimien<span class=\"__1 _3\"></span>to <span class=\"__1 _2d\"> </span>estimado <span class=\"__1 _2d\"> </span>superior <span class=\"__1 _1a\"> </span>al <span class=\"__1 _2d\"> </span>ciclo <span class=\"__1 _1a\"> </span>normal <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>explo<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>la actividad que ha origin<span class=\"__1 _3\"></span>ado la provi<span class=\"__1 _3\"></span>si\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Las <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>desmantelami<span class=\"__1 _3\"></span>ento, <span class=\"__1 _6\"></span>retiro <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>reha<span class=\"__1 _3\"></span>bilitaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _6\"></span>incrementan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>alo<span class=\"__1 _3\"></span>r del activo <span class=\"__1 _6\"></span>afect<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or el <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctual de <span class=\"__1 _6\"></span>aquell<span class=\"__1 _3\"></span>os gastos <span class=\"__1 _6\"></span>en los que <span class=\"__1 _6\"></span>se incurrir\u00e1 en el <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>omento en <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e finalice <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>explotaci\u00f3n <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>activo. <span class=\"__1 _2d\"> </span>El <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _13\"></span>en <span class=\"__1 _1a\"> </span>resul<span class=\"__1 _3\"></span>tados <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>produce <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"> </span>amortizar <span class=\"__1 _13\"></span>dicho <span class=\"__1 _2d\"> </span>activo <span class=\"__1 _2d\"> </span>de acuerdo con lo indicado en apartados anteriores de la presente nota y <span class=\"__1 _6\"></span>por la actualiz<span class=\"__1 _3\"></span>aci\u00f3n financiera comentada en el<span class=\"__1 _3\"></span> p\u00e1rrafo anterior.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "o)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Pasivos financieros </span></span>Los  gast<span class=\"__1 _3\"></span>os  financier<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>  se <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntabi<span class=\"__1 _3\"></span>lizan  s<span class=\"__1 _3\"></span>eg\u00fan  el<span class=\"__1 _3\"></span>  crit<span class=\"__1 _3\"></span>erio  del<span class=\"__1 _20\"></span>  devengo  en <span class=\"__1 _32\"> </span>la <span class=\"__1 _32\"> </span>cuenta <span class=\"__1 _32\"> </span>de  re<span class=\"__1 _3\"></span>sultados utilizando el <span class=\"__1 _3\"></span>m\u00e9todo d<span class=\"__1 _20\"></span>el inter\u00e9s efecti<span class=\"__1 _3\"></span>vo y s<span class=\"__1 _3\"></span>e a\u00f1aden <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>importe del <span class=\"__1 _3\"></span>instrumen<span class=\"__1 _3\"></span>to en <span class=\"__1 _3\"></span>la medida <span class=\"__1 _3\"></span>en que<span class=\"__1 _3\"></span> no se liquidan en el p<span class=\"__1 _3\"></span>er\u00edodo en que<span class=\"__1 _3\"></span> se producen<span class=\"__1 _5f\"> </span>. Las <span class=\"__1 _2d\"></span>deudas <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>entidades <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>cr<span class=\"__1 _3\"></span>\u00e9dito <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>otros <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _2d\"></span>financieros <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _13\"></span>se clasifican <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>vencimientos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance, <span class=\"__1 _13\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>aquellas<span class=\"__1 _3\"></span> deudas <span class=\"__1 _6\"></span>cuyo vencimiento <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>iene <span class=\"__1 _6\"></span>lugar en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>12 meses <span class=\"__1 _6\"></span>siguientes <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>cierre de <span class=\"__1 _6\"></span>cuentas y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>corrientes las que superan dich<span class=\"__1 _3\"></span>o periodo.<span class=\"__1 _5f\"> </span>El Grupo realiza operacion<span class=\"__1 _3\"></span>es de \u201cconfirming\u201d a prove<span class=\"__1 _3\"></span>edores (nota 2<span class=\"ff1_1\">2), en general, puesto que dicha<span class=\"__1 _3\"></span>s </span>operaciones <span class=\"__1 _20\"></span>no representa<span class=\"__1 _20\"></span>n una <span class=\"__1 _3\"></span>liberaci\u00f3n <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>pago, el <span class=\"__1 _20\"></span>importe <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>pasivo no <span class=\"__1 _20\"></span>se da <span class=\"__1 _20\"></span>de baja.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Los  gast<span class=\"__1 _3\"></span>os  financier<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>  se <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntabi<span class=\"__1 _3\"></span>lizan  s<span class=\"__1 _3\"></span>eg\u00fan  el<span class=\"__1 _3\"></span>  crit<span class=\"__1 _3\"></span>erio  del<span class=\"__1 _20\"></span>  devengo  en <span class=\"__1 _32\"> </span>la <span class=\"__1 _32\"> </span>cuenta <span class=\"__1 _32\"> </span>de  re<span class=\"__1 _3\"></span>sultados utilizando el <span class=\"__1 _3\"></span>m\u00e9todo d<span class=\"__1 _20\"></span>el inter\u00e9s efecti<span class=\"__1 _3\"></span>vo y s<span class=\"__1 _3\"></span>e a\u00f1aden <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>importe del <span class=\"__1 _3\"></span>instrumen<span class=\"__1 _3\"></span>to en <span class=\"__1 _3\"></span>la medida <span class=\"__1 _3\"></span>en que<span class=\"__1 _3\"></span> no se liquidan en el p<span class=\"__1 _3\"></span>er\u00edodo en que<span class=\"__1 _3\"></span> se producen<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "Los  gast<span class=\"__1 _3\"></span>os  financier<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>  se <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntabi<span class=\"__1 _3\"></span>lizan  s<span class=\"__1 _3\"></span>eg\u00fan  el<span class=\"__1 _3\"></span>  crit<span class=\"__1 _3\"></span>erio  del<span class=\"__1 _20\"></span>  devengo  en <span class=\"__1 _32\"> </span>la <span class=\"__1 _32\"> </span>cuenta <span class=\"__1 _32\"> </span>de  re<span class=\"__1 _3\"></span>sultados utilizando el <span class=\"__1 _3\"></span>m\u00e9todo d<span class=\"__1 _20\"></span>el inter\u00e9s efecti<span class=\"__1 _3\"></span>vo y s<span class=\"__1 _3\"></span>e a\u00f1aden <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>importe del <span class=\"__1 _3\"></span>instrumen<span class=\"__1 _3\"></span>to en <span class=\"__1 _3\"></span>la medida <span class=\"__1 _3\"></span>en que<span class=\"__1 _3\"></span> no se liquidan en el p<span class=\"__1 _3\"></span>er\u00edodo en que<span class=\"__1 _3\"></span> se producen<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "Los  gast<span class=\"__1 _3\"></span>os  financier<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>  se <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntabi<span class=\"__1 _3\"></span>lizan  s<span class=\"__1 _3\"></span>eg\u00fan  el<span class=\"__1 _3\"></span>  crit<span class=\"__1 _3\"></span>erio  del<span class=\"__1 _20\"></span>  devengo  en <span class=\"__1 _32\"> </span>la <span class=\"__1 _32\"> </span>cuenta <span class=\"__1 _32\"> </span>de  re<span class=\"__1 _3\"></span>sultados utilizando el <span class=\"__1 _3\"></span>m\u00e9todo d<span class=\"__1 _20\"></span>el inter\u00e9s efecti<span class=\"__1 _3\"></span>vo y s<span class=\"__1 _3\"></span>e a\u00f1aden <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>importe del <span class=\"__1 _3\"></span>instrumen<span class=\"__1 _3\"></span>to en <span class=\"__1 _3\"></span>la medida <span class=\"__1 _3\"></span>en que<span class=\"__1 _3\"></span> no se liquidan en el p<span class=\"__1 _3\"></span>er\u00edodo en que<span class=\"__1 _3\"></span> se producen<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Las <span class=\"__1 _2d\"></span>deudas <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>entidades <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>cr<span class=\"__1 _3\"></span>\u00e9dito <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"></span>otros <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _2d\"></span>financieros <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _13\"></span>se clasifican <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>vencimientos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance, <span class=\"__1 _13\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>aquellas<span class=\"__1 _3\"></span> deudas <span class=\"__1 _6\"></span>cuyo vencimiento <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>iene <span class=\"__1 _6\"></span>lugar en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>12 meses <span class=\"__1 _6\"></span>siguientes <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>cierre de <span class=\"__1 _6\"></span>cuentas y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>corrientes las que superan dich<span class=\"__1 _3\"></span>o periodo.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "p)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Derivados financ<span class=\"__1 _3\"></span>ieros y cobertu<span class=\"__1 _3\"></span>ras contables </span></span>El Grupo aplica<span class=\"__1 _3\"></span> el tratami<span class=\"__1 _3\"></span>ento establ<span class=\"__1 _3\"></span>ecido en<span class=\"__1 _3\"></span> la normativa<span class=\"__1 _3\"></span> a los deri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados<span class=\"__1 _3\"></span> que c<span class=\"__1 _3\"></span>umplen los requ<span class=\"__1 _3\"></span>isitos para ser <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erado<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> com<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>cobertura, <span class=\"__1 _3\"></span>clasificand<span class=\"__1 _3\"></span>o las <span class=\"__1 _3\"></span>coberturas <span class=\"__1 _3\"></span>como d<span class=\"__1 _20\"></span>e flujo de <span class=\"__1 _3\"></span>efectivo, <span class=\"__1 _3\"></span>valor<span class=\"__1 _3\"></span> razonable o coberturas<span class=\"__1 _3\"></span> de inversi<span class=\"__1 _3\"></span>\u00f3n neta de negoci<span class=\"__1 _3\"></span>os en el extranjero. De <span class=\"__1 _2d\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>NIIF <span class=\"__1 _2d\"> </span>9 <span class=\"__1 _1a\"> </span>\u201cInstrumentos <span class=\"__1 _2d\"></span>financieros\u201d, <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>debe <span class=\"__1 _1a\"> </span>realizar <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"> </span>test <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>eficacia <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se<span class=\"__1 _3\"></span> compondr\u00e1 <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>una evaluaci\u00f3n cualitativa <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>derivado<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>para<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>poder determinar <span class=\"__1 _6\"></span>si se <span class=\"__1 _6\"></span>puede<span class=\"__1 _3\"></span> considerar un instrum<span class=\"__1 _3\"></span>ento de cob<span class=\"__1 _3\"></span>ertura y, por l<span class=\"__1 _3\"></span>o tanto, efica<span class=\"ls2c\">z.</span> Una <span class=\"__1 _6\"></span>vez <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>valuada <span class=\"__1 _6\"></span>la eficacia <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>instrumentos, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>recurre al <span class=\"__1 _6\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>cuanti<span class=\"__1 _3\"></span>tativo <span class=\"__1 _6\"></span>que determinar\u00e1 la <span class=\"__1 _6\"></span>contabilizaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>mism<span class=\"__1 _3\"></span>os. <span class=\"__1 _6\"></span>Este <span class=\"__1 _6\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>cuantit<span class=\"__1 _3\"></span>ativo <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>compone<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>retr<span class=\"__1 _3\"></span>ospectiva <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> efectos <span class=\"__1 _6\"></span>pura<span class=\"__1 _3\"></span>mente contables <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>otra prospectiva con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>objetivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>analizar las <span class=\"__1 _6\"></span>posibles <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>esv<span class=\"__1 _6\"></span>ia<span class=\"__1 _3\"></span>ciones<span class=\"__1 _3\"></span> futuras en la relaci<span class=\"__1 _3\"></span>\u00f3n de cobertura.<span class=\"__1 _5f\"> </span>Para <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>evaluaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>retrospectiva <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>adapta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>an\u00e1lisis<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>tipolog\u00eda<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cobertura y <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>naturaleza<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>de los <span class=\"__1 _7\"></span>instrumentos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>utilizados<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>siendo <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>pr\u00e1ctica <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>derivados <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>contratados <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>el Grupo coberturas de flu<span class=\"__1 _3\"></span>jo de efectivo <span class=\"__1 _3\"></span>(nota 23<span class=\"ls17\">):</span> -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">En <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>coberturas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>fluj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectiv<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tip<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>er\u00e9s <span class=\"__1 _6\"></span>(IRS), <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> </span></span>que el <span class=\"__1 _6\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>obra un <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>vari<span class=\"__1 _3\"></span>able equivalente al de la <span class=\"__1 _6\"></span>financiaci<span class=\"__1 _3\"></span>\u00f3n cubierta y <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>aga un <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fijo<span class=\"__1 _3\"></span>, dado que el objetivo es red<span class=\"__1 _3\"></span>ucir la variabilidad de los c<span class=\"__1 _3\"></span>ostes de la financiaci\u00f3n, la esti<span class=\"__1 _3\"></span>maci\u00f3n de la<span class=\"__1 _3\"></span> eficacia <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>reali<span class=\"__1 _3\"></span>za <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>test <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>compara <span class=\"__1 _13\"></span>qu<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>alor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os flujos de efectivo del<span class=\"__1 _3\"></span> IRS compensan l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s cambi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>en el valor razonable<span class=\"__1 _3\"></span> del riesgo c<span class=\"__1 _3\"></span>ubierto. Contablemente, <span class=\"__1 _13\"></span>atende<span class=\"__1 _3\"></span>mos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>todolog\u00eda <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>derivado <span class=\"__1 _13\"></span>hipot\u00e9tico, <span class=\"__1 _13\"></span>propia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>evaluaci\u00f3n<span class=\"__1 _3\"></span> cuantitativa de la<span class=\"__1 _3\"></span> eficacia, qu<span class=\"__1 _3\"></span>e establece que la e<span class=\"__1 _3\"></span>mpresa regis<span class=\"__1 _3\"></span>trar\u00e1 en patri<span class=\"__1 _3\"></span>monio neto el men<span class=\"__1 _3\"></span>or, en <span class=\"__1 _6\"></span>valores <span class=\"__1 _7\"></span>absolutos, <span class=\"__1 _6\"></span>entre <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>derivado <span class=\"__1 _7\"></span>hipot\u00e9tico <span class=\"__1 _6\"></span>(posici\u00f3n <span class=\"__1 _6\"></span>cubierta) <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>la variaci\u00f3n de <span class=\"__1 _6\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el derivado contratado. La <span class=\"__1 _6\"></span>diferen<span class=\"__1 _3\"></span>cia entre el <span class=\"__1 _6\"></span>valor de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a variaci\u00f3n <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>egistrado<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>patrimonio <span class=\"__1 _6\"></span>neto <span class=\"__1 _6\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>derivad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>elaborando <span class=\"__1 _6\"></span>el test <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>eficacia, <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>considerar\u00e1 <span class=\"__1 _c\"></span>parte <span class=\"__1 _20\"></span>ineficaz <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>registrar\u00e1 <span class=\"__1 _c\"></span>directamente <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>cuenta <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>p\u00e9rdidas y ganancias. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Para <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>cobertura<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>instrumento <span class=\"__1 _6\"></span>derivad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cobertura <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>es </span></span>un IRS, el trata<span class=\"__1 _3\"></span>miento ser\u00e1 similar al<span class=\"__1 _20\"></span> detallado para el caso de l<span class=\"__1 _3\"></span>os IRS. La valoraci\u00f3n est\u00e1 calculad<span class=\"__1 _20\"></span>a m<span class=\"__1 _6\"></span>edian<span class=\"__1 _3\"></span>te m\u00e9todos y t\u00e9cn<span class=\"__1 _3\"></span>icas definidas a partir de inpu<span class=\"__1 _3\"></span>ts observables en el mercado, tales c<span class=\"__1 _3\"></span>omo: -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _13\"></span>permutas <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>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>orado <span class=\"__1 _13\"></span>descontand<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>todos <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>flujos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>previstos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el </span></span>contrato <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>sus <span class=\"__1 _3\"></span>caracter\u00edsticas, <span class=\"__1 _20\"></span>tales <span class=\"__1 _3\"></span>com<span class=\"__1 _3\"></span>o, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>nocional <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>calendario <span class=\"__1 _20\"></span>de cobros y pag<span class=\"__1 _3\"></span>os. Para tal<span class=\"__1 _20\"></span> v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n se<span class=\"__1 _3\"></span> utiliza la cur<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> de tipos cup\u00f3n<span class=\"__1 _3\"></span> cero deter<span class=\"__1 _3\"></span>minada a par<span class=\"__1 _20\"></span>tir de los <span class=\"__1 _2f\"> </span>dep\u00f3sitos <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>permutas <span class=\"__1 _2f\"> </span>que <span class=\"__1 _2f\"> </span>cotizan <span class=\"__1 _2f\"> </span>en <span class=\"__1 _35\"> </span>cada <span class=\"__1 _2f\"> </span>momento <span class=\"__1 _2f\"> </span>a <span class=\"__1 _2f\"> </span>tra<span class=\"__1 _3\"></span>v\u00e9s <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>u<span class=\"__1 _3\"></span>n <span class=\"__1 _2f\"> </span>proceso <span class=\"__1 _2f\"> </span>d<span class=\"__1 _20\"></span>e \u201cbootstrapping\u201d,<span class=\"__1 _3\"></span> mediante esta curva de tipos<span class=\"__1 _3\"></span> cup\u00f3n cero se obtienen los factor<span class=\"__1 _3\"></span>es de descuento<span class=\"__1 _3\"></span> utilizados  en <span class=\"__1 _2c\"> </span>las  valoraciones  realizadas <span class=\"__1 _2c\"> </span>bajo <span class=\"__1 _2c\"> </span>un  supuesto  de <span class=\"__1 _2c\"> </span>Ausencia  de  Oportunidad <span class=\"__1 _2c\"> </span>de Arbitraje <span class=\"__1 _13\"></span>(AOA). <span class=\"__1 _2d\"></span>En <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>casos <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"></span>derivados <span class=\"__1 _13\"></span>contemplan <span class=\"__1 _13\"></span>l\u00edmites <span class=\"__1 _2d\"></span>superio<span class=\"__1 _3\"></span>res <span class=\"__1 _13\"></span>e <span class=\"__1 _2d\"> </span>inferiores (\u201ccap\u201d <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>\u201cfloor\u201d) <span class=\"__1 _c\"></span>o <span class=\"__1 _20\"></span>combinaciones <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>mismos, <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>ocasiones <span class=\"__1 _c\"></span>ligados <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>cumplimie<span class=\"__1 _3\"></span>ntos <span class=\"__1 _c\"></span>especiales, los <span class=\"__1 _6\"></span>tipos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de inter\u00e9s <span class=\"__1 _6\"></span>utilizados han <span class=\"__1 _6\"></span>sido los <span class=\"__1 _6\"></span>mismos que <span class=\"__1 _6\"></span>en las <span class=\"__1 _6\"></span>permutas,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>si <span class=\"__1 _6\"></span>bi<span class=\"__1 _20\"></span>en <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>dar entrada al <span class=\"__1 _13\"></span>componente <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>aleatori<span class=\"__1 _3\"></span>edad <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>opciones, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>utilizado <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>metodol<span class=\"__1 _3\"></span>og\u00eda<span class=\"__1 _3\"></span> generalmente aceptada<span class=\"__1 _20\"></span> de Black &amp; Scholes. -<span class=\"ffb\"> <span class=\"__1 _3b\"> </span><span class=\"ff1_1\">En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ca<span class=\"__1 _3\"></span>so <span class=\"__1 _6\"></span>de un <span class=\"__1 _6\"></span>derivado de <span class=\"__1 _6\"></span>cobertura de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de caja <span class=\"__1 _6\"></span>ligad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>inflaci\u00f3n, <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>metodol<span class=\"__1 _3\"></span>og\u00eda <span class=\"__1 _6\"></span>es<span class=\"__1 _20\"></span> </span></span>muy <span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span>milar a <span class=\"__1 _6\"></span>la de <span class=\"__1 _6\"></span>las permutas de <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de inter\u00e9s. La <span class=\"__1 _6\"></span>inflaci\u00f3n prevista se <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>a partir de <span class=\"__1 _6\"></span>las<span class=\"__1 _20\"></span> inflaciones <span class=\"__1 _6\"></span>cotizadas, <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>manera <span class=\"__1 _7\"></span>impl\u00edcita <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>permutas <span class=\"__1 _7\"></span>indexadas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>inflaci\u00f3n <span class=\"__1 _7\"></span>europea <span class=\"__1 _7\"></span><span class=\"ls1b\">ex</span>-<span class=\"__1 _5f\"> </span>tabaco cotizados en <span class=\"__1 _3\"></span>mercado y se asimila<span class=\"__1 _3\"></span> a la espa\u00f1ol<span class=\"__1 _3\"></span>a mediante un ajus<span class=\"__1 _3\"></span>te de convergencia. Adicionalmente,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>ealiza <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>test <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>sensibilidad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>end<span class=\"__1 _3\"></span>eudamient<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>financiero neto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>fin <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>poder <span class=\"__1 _13\"></span>analizar <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>una <span class=\"__1 _2d\"></span>posible <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>ariaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>tipos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>inter\u00e9s <span class=\"__1 _2d\"></span>pudieran<span class=\"__1 _3\"></span> producir en <span class=\"__1 _6\"></span>las cuentas del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>la hip\u00f3tesis de un <span class=\"__1 _6\"></span>aumento y <span class=\"__1 _6\"></span>una disminuci\u00f3n de <span class=\"__1 _6\"></span>los tipos al cierre del ejercici<span class=\"__1 _3\"></span>o en difer<span class=\"__1 _3\"></span>entes escenarios d<span class=\"__1 _3\"></span>e variaci\u00f3n de l<span class=\"__1 _3\"></span>os mismos (nota <span class=\"ls9\">30</span>)<span class=\"__1 _20\"></span>. <span class=\"__1 _6\"></span> En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _32\"> </span>23 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>prese<span class=\"__1 _3\"></span>nte <span class=\"__1 _1a\"> </span>Memoria <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>detallan <span class=\"__1 _1a\"> </span>los  d<span class=\"__1 _3\"></span>erivados <span class=\"__1 _1a\"> </span>financier<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>tien<span class=\"__1 _3\"></span>e contratados, entr<span class=\"__1 _3\"></span>e otros aspectos rela<span class=\"__1 _3\"></span>cionados con l<span class=\"__1 _3\"></span>os mismos.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "q)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Impuesto sob<span class=\"__1 _3\"></span>re beneficios </span></span>El <span class=\"__1 _7\"></span>gasto <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impuesto <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>b<span class=\"__1 _3\"></span>eneficios <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>determina <span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>partir <span class=\"__1 _6\"></span>del <span class=\"__1 _13\"></span>beneficio <span class=\"__1 _6\"></span>consolidado <span class=\"__1 _7\"></span>antes <span class=\"__1 _7\"></span>de impuestos, <span class=\"__1 _13\"></span>aumentado <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>disminuido <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>diferencias <span class=\"__1 _13\"></span>permanentes <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>base <span class=\"__1 _2d\"></span>imp<span class=\"__1 _3\"></span>onible <span class=\"__1 _13\"></span>del citado <span class=\"__1 _2d\"> </span>impuesto <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"> </span>contable. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"></span>dicho <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _2d\"> </span>cont<span class=\"__1 _6\"></span>able <span class=\"__1 _2d\"></span>ajustado <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>le <span class=\"__1 _1a\"> </span>aplica <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>tipo<span class=\"__1 _3\"></span> impositivo que <span class=\"__1 _6\"></span>corresp<span class=\"__1 _3\"></span>onde seg\u00fan <span class=\"__1 _6\"></span>la legislaci\u00f3n que <span class=\"__1 _6\"></span>le resulta <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>cable a <span class=\"__1 _6\"></span>cada sociedad y <span class=\"__1 _6\"></span>se minora en <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>bonificaciones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>deducciones <span class=\"__1 _13\"></span>devengadas <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio, <span class=\"__1 _13\"></span>a\u00f1adiendo <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>vez <span class=\"__1 _13\"></span>aquellas diferencias, <span class=\"__1 _3\"></span>positivas <span class=\"__1 _20\"></span>o neg<span class=\"__1 _3\"></span>ativas, <span class=\"__1 _3\"></span>entre l<span class=\"__1 _20\"></span>a estimaci\u00f3n <span class=\"__1 _20\"></span>del impues<span class=\"__1 _3\"></span>to r<span class=\"__1 _3\"></span>ealizada <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>el cierre <span class=\"__1 _20\"></span>de cuentas del ejercicio anteri<span class=\"__1 _3\"></span>or y la posterior liqu<span class=\"__1 _3\"></span>idaci\u00f3n del i<span class=\"__1 _3\"></span>mpuesto en el<span class=\"__1 _3\"></span> momento del p<span class=\"__1 _20\"></span>ago<span class=\"__1 _6\"></span>. Las  diferencias<span class=\"__1 _20\"></span>  temporales  entr<span class=\"__1 _3\"></span>e  el <span class=\"__1 _32\"> </span>resultado<span class=\"__1 _3\"></span>  cont<span class=\"__1 _3\"></span>able  y <span class=\"__1 _32\"> </span>la  ba<span class=\"__1 _3\"></span>se  imp<span class=\"__1 _3\"></span>onible <span class=\"__1 _32\"> </span>del  Impue<span class=\"__1 _3\"></span>sto  sobr<span class=\"__1 _3\"></span>e Sociedades, as\u00ed como las diferencias entre el valor contable reconocido en el <span class=\"__1 _6\"></span>bala<span class=\"__1 _20\"></span>nce <span class=\"__1 _6\"></span>consolidad<span class=\"__1 _3\"></span>o de activos y pasivos y<span class=\"__1 _3\"></span> su correspondiente <span class=\"__1 _3\"></span>valor a efe<span class=\"__1 _3\"></span>ctos fiscales, dan lugar<span class=\"__1 _3\"></span> a impuestos dif<span class=\"__1 _3\"></span>eridos que se<span class=\"__1 _20\"></span> reconocen <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"></span>pasivos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes, <span class=\"__1 _13\"></span>calculados <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>tipos <span class=\"__1 _13\"></span>impositivos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>espera aplicar <span class=\"__1 _38\"> </span>en <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>previsiblemente <span class=\"__1 _14\"> </span>revertir\u00e1n <span class=\"__1 _38\"> </span>sin <span class=\"__1 _14\"> </span>realizar <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>ning\u00fan <span class=\"__1 _38\"> </span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>la<span class=\"__1 _3\"></span> actualizaci\u00f3n financi<span class=\"__1 _3\"></span>era. El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>activa <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>impuestos <span class=\"__1 _20\"></span>diferidos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>activo <span class=\"__1 _c\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>diferencias <span class=\"__1 _c\"></span>temporales <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>bases imponibles <span class=\"__1 _6\"></span>negati<span class=\"__1 _3\"></span>vas <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ompensar, <span class=\"__1 _6\"></span>salvo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>existen <span class=\"__1 _6\"></span>du<span class=\"__1 _3\"></span>das <span class=\"__1 _6\"></span>razonables<span class=\"__1 _3\"></span> sobre su recupera<span class=\"__1 _3\"></span>ci\u00f3n futura.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Las  diferencias<span class=\"__1 _20\"></span>  temporales  entr<span class=\"__1 _3\"></span>e  el <span class=\"__1 _32\"> </span>resultado<span class=\"__1 _3\"></span>  cont<span class=\"__1 _3\"></span>able  y <span class=\"__1 _32\"> </span>la  ba<span class=\"__1 _3\"></span>se  imp<span class=\"__1 _3\"></span>onible <span class=\"__1 _32\"> </span>del  Impue<span class=\"__1 _3\"></span>sto  sobr<span class=\"__1 _3\"></span>e Sociedades, as\u00ed como las diferencias entre el valor contable reconocido en el <span class=\"__1 _6\"></span>bala<span class=\"__1 _20\"></span>nce <span class=\"__1 _6\"></span>consolidad<span class=\"__1 _3\"></span>o de activos y pasivos y<span class=\"__1 _3\"></span> su correspondiente <span class=\"__1 _3\"></span>valor a efe<span class=\"__1 _3\"></span>ctos fiscales, dan lugar<span class=\"__1 _3\"></span> a impuestos dif<span class=\"__1 _3\"></span>eridos que se<span class=\"__1 _20\"></span> reconocen <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"></span>pasivos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes, <span class=\"__1 _13\"></span>calculados <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>tipos <span class=\"__1 _13\"></span>impositivos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>espera aplicar <span class=\"__1 _38\"> </span>en <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>previsiblemente <span class=\"__1 _14\"> </span>revertir\u00e1n <span class=\"__1 _38\"> </span>sin <span class=\"__1 _14\"> </span>realizar <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>ning\u00fan <span class=\"__1 _38\"> </span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>la<span class=\"__1 _3\"></span> actualizaci\u00f3n financi<span class=\"__1 _3\"></span>era. El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>activa <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>impuestos <span class=\"__1 _20\"></span>diferidos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>activo <span class=\"__1 _c\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>diferencias <span class=\"__1 _c\"></span>temporales <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>bases imponibles <span class=\"__1 _6\"></span>negati<span class=\"__1 _3\"></span>vas <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ompensar, <span class=\"__1 _6\"></span>salvo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>existen <span class=\"__1 _6\"></span>du<span class=\"__1 _3\"></span>das <span class=\"__1 _6\"></span>razonables<span class=\"__1 _3\"></span> sobre su recupera<span class=\"__1 _3\"></span>ci\u00f3n futura.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "r)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Compromisos por<span class=\"__1 _3\"></span> pensiones </span></span>Las <span class=\"__1 _2d\"></span>sociedades <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>tienen <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ncre<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>relativos <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>planes <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>pensiones <span class=\"__1 _2d\"></span>y obligaciones si<span class=\"__1 _3\"></span>milares que se desarr<span class=\"__1 _3\"></span>ollan en la nota <span class=\"__1 _3\"></span>25 de la presen<span class=\"__1 _3\"></span>te Memoria.<span class=\"__1 _5f\"> </span>Asimismo, <span class=\"__1 _c\"></span>esta <span class=\"__1 _20\"></span>partida <span class=\"__1 _c\"></span>incluye <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>registro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>compromisos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _c\"></span>futuras <span class=\"__1 _c\"></span>incluidas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>tarifa<span class=\"__1 _20\"></span> como mayor<span class=\"__1 _3\"></span> valor del a<span class=\"__1 _3\"></span>ctivo intangible<span class=\"__1 _3\"></span> con contrapar<span class=\"__1 _3\"></span>tida en pr<span class=\"__1 _3\"></span>ovisiones (n<span class=\"__1 _3\"></span>ota 11) prin<span class=\"__1 _3\"></span>cipalmente en<span class=\"__1 _3\"></span> las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>segmento <span class=\"__1 _c\"></span>Gesti\u00f3n <span class=\"__1 _3\"></span>Integral <span class=\"__1 _c\"></span>del Agu<span class=\"__1 _3\"></span>a, <span class=\"__1 _20\"></span>siendo <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _20\"></span>destacables<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2024 las <span class=\"__1 _6\"></span>siguientes: <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Aqualia, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>11.902 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(25.276 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el ejercicio 202<span class=\"__1 _3\"></span>3). En el ejerci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>2023 destac<span class=\"__1 _3\"></span>\u00f3 la sociedad<span class=\"__1 _3\"></span> Aqualia Ri<span class=\"__1 _3\"></span>ohacha S.A.S. E<span class=\"__1 _3\"></span>.S.P. por i<span class=\"__1 _3\"></span>mporte de<span class=\"__1 _3\"></span> 26.661 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Aqualia <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _7\"></span>Los <span class=\"__1 _7\"></span>Cabos <span class=\"__1 _6\"></span>SACV <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>16.319 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros.<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>La disminuci\u00f3n <span class=\"__1 _3\"></span>en 20<span class=\"__1 _3\"></span>24 r<span class=\"__1 _3\"></span>especto 2<span class=\"__1 _3\"></span>023 <span class=\"__1 _3\"></span>se explica<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> los <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>oncesionales <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se han<span class=\"__1 _3\"></span> cons<span class=\"__1 _3\"></span>eguido en 2024 con men<span class=\"__1 _3\"></span>or volumen<span class=\"__1 _3\"></span> de compromisos de in<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>si\u00f3n.<span class=\"__1 _5f\"> </span>Compromisos de<span class=\"__1 _3\"></span> adquisici\u00f3n En <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>desarrollo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>sus <span class=\"__1 _2c\"> </span>actividades, <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>sociedades <span class=\"__1 _2c\"> </span>del <span class=\"__1 _2c\"> </span>Grupo <span class=\"__1 _2c\"> </span>han <span class=\"__1 _2c\"> </span>formalizado  compromisos <span class=\"__1 _2c\"> </span>de<span class=\"__1 _3\"></span> adquisici\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>material, <span class=\"__1 _13\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>maquinaria <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>elementos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>transporte <span class=\"__1 _13\"></span>por renovaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _20\"></span>actividad <span class=\"__1 _3\"></span>de Ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _20\"></span>Medioambientales, <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>31 de <span class=\"__1 _20\"></span>diciembre de <span class=\"__1 _20\"></span>2024 ascienden a 96.98<span class=\"__1 _3\"></span>1 miles de euros (90.<span class=\"__1 _3\"></span>400 miles de eu<span class=\"__1 _3\"></span>ros a 31 de diciembr<span class=\"__1 _3\"></span>e de 20<span class=\"ls9\">23</span>).  2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Terrenos y bienes naturales - - Construcciones de uso propio 680 <span class=\"ls0_1\"> </span>- Instalaciones t\u00e9cnicas 7.592  2.897  Maquinaria y elementos de transporte 62.208  70.706  Inmovilizado material en curso y anticipos 962 <span class=\"ls0_1\"> </span>- Resto inmovilizado material 25.539  16.797  96.981 <span class=\"ls0_1\"> </span>90.400",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "s)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff3_1\">Ingresos y ga<span class=\"__1 _3\"></span>stos de explo<span class=\"__1 _3\"></span>taci\u00f3n </span></span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>analizando <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>cart<span class=\"__1 _3\"></span>era <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>conclui<span class=\"__1 _3\"></span>do <span class=\"__1 _3\"></span>que, <span class=\"__1 _20\"></span>salvo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>casos <span class=\"__1 _20\"></span>muy <span class=\"__1 _20\"></span>concretos, <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>existe m\u00e1s de una <span class=\"__1 _3\"></span>obligaci\u00f3n <span class=\"__1 _3\"></span>de dese<span class=\"__1 _3\"></span>mpe\u00f1o en <span class=\"__1 _3\"></span>los contratos<span class=\"__1 _3\"></span> que ll<span class=\"__1 _3\"></span>eva a cabo, <span class=\"__1 _3\"></span>puesto q<span class=\"__1 _3\"></span>ue o bien <span class=\"__1 _3\"></span>se presta<span class=\"__1 _3\"></span>n servicios <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>integraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"> </span>diferentes <span class=\"__1 _1a\"> </span>actividade<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>realizan, <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>bien <span class=\"__1 _1a\"> </span>porque <span class=\"__1 _2d\"> </span>estos <span class=\"__1 _1a\"> </span>est\u00e1n altamente interrela<span class=\"__1 _3\"></span>cionados. En  cuanto <span class=\"__1 _32\"> </span>a  las  c<span class=\"__1 _3\"></span>ontraprestaci<span class=\"__1 _3\"></span>ones  variables<span class=\"__1 _3\"></span>  s\u00f3lo <span class=\"__1 _1a\"> </span>se  reconoce  un  ing<span class=\"__1 _3\"></span>reso  p<span class=\"__1 _3\"></span>or  el  val<span class=\"__1 _3\"></span>or  que  s<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span> altamente <span class=\"__1 _2c\"> </span>probable <span class=\"__1 _14\"> </span>que  no<span class=\"__1 _6\"></span> <span class=\"__1 _2c\"> </span>sufra <span class=\"__1 _14\"> </span>reversi\u00f3n  significativa <span class=\"__1 _14\"> </span>cuando <span class=\"__1 _2c\"> </span>posteriormente <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>resuelva <span class=\"__1 _2c\"> </span>la incertidumbre sobre <span class=\"__1 _6\"></span>la misma. <span class=\"__1 _6\"></span>Asimis<span class=\"__1 _3\"></span>mo, en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso que <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _6\"></span>incluyan cl\u00e1usulas <span class=\"__1 _6\"></span>de revisi\u00f3n de precios, se registran los ingresos que representen la mejor estimaci\u00f3n del importe que se cobrar\u00e1<span class=\"__1 _20\"></span> en  el <span class=\"__1 _32\"> </span>futuro <span class=\"__1 _32\"> </span>y  baj<span class=\"__1 _3\"></span>o  los <span class=\"__1 _1a\"> </span>mismos  criterios  d<span class=\"__1 _20\"></span>e  probabilidad  menci<span class=\"__1 _3\"></span>onados  para<span class=\"__1 _20\"></span>  la  contraprest<span class=\"__1 _3\"></span>aci\u00f3n<span class=\"__1 _3\"></span> variable.  En <span class=\"__1 _6\"></span>general, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>identificado <span class=\"__1 _6\"></span>comp<span class=\"__1 _3\"></span>onentes <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>sign<span class=\"__1 _3\"></span>ificativos <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>con clientes. <span class=\"__1 _6\"></span>\u00danica<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>en aquellos <span class=\"__1 _6\"></span>contratos en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>que el <span class=\"__1 _6\"></span>tiempo <span class=\"__1 _6\"></span>que media <span class=\"__1 _6\"></span>entre el <span class=\"__1 _6\"></span>momento <span class=\"__1 _6\"></span>en el que se <span class=\"__1 _6\"></span>presta un servicio o se <span class=\"__1 _6\"></span>entrega un bien <span class=\"__1 _6\"></span>y el momento<span class=\"__1 _6\"></span> en el <span class=\"__1 _6\"></span>que se recibe el <span class=\"__1 _6\"></span>cobro es <span class=\"__1 _6\"></span>superi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> a los <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>oce meses, se separa el componente financiero de la contraprestaci\u00f3n a recibir y se registra el correspondiente in<span class=\"__1 _3\"></span>greso finan<span class=\"__1 _3\"></span>ciero.<span class=\"__1 _5f\"> </span>En la <span class=\"__1 _20\"></span>actividad <span class=\"__1 _20\"></span>de Construc<span class=\"__1 _3\"></span>ci\u00f3n, la<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>obligaciones <span class=\"__1 _20\"></span>de de<span class=\"__1 _3\"></span>sempe\u00f1o <span class=\"__1 _20\"></span>se satisfacen <span class=\"__1 _20\"></span>a l<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>largo <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>tiempo p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>los in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>reconocen <span class=\"__1 _20\"></span>utilizando <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>m\u00e9todo <span class=\"__1 _c\"></span>basado en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>producto, <span class=\"__1 _20\"></span>es d<span class=\"__1 _20\"></span>ecir de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>con el criterio de grado de avan<span class=\"__1 _3\"></span>ce. \u00danicamente se recon<span class=\"__1 _3\"></span>ocen ingresos que se encuent<span class=\"__1 _3\"></span>ran amparados por un co<span class=\"__1 _6\"></span>ntr<span class=\"__1 _20\"></span>ato <span class=\"__1 _6\"></span>principal<span class=\"__1 _3\"></span> firmado <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on la propiedad <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> modificaciones al mismo aprobadas <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> \u00e9sta. <span class=\"__1 _6\"></span>En caso de aprobaci\u00f3n de la modifi<span class=\"__1 _3\"></span>caci\u00f3n, sin que estuvie<span class=\"__1 _3\"></span>se fijado el importe, se es<span class=\"__1 _3\"></span>tima el ingreso c<span class=\"__1 _3\"></span>omo una <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntrapre<span class=\"__1 _20\"></span>staci\u00f3n <span class=\"__1 _7\"></span>variable, <span class=\"__1 _6\"></span>s\u00f3lo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>cumplan <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>criterios <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>probabilidad <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>no reversi\u00f3n <span class=\"__1 _1a\"> </span>significativa <span class=\"__1 _1a\"> </span>mencionadas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>anterioridad. <span class=\"__1 _1a\"> </span>Las <span class=\"__1 _32\"> </span>p\u00e9rdidas <span class=\"__1 _1a\"> </span>presupuestadas <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>reconocen como resultados del<span class=\"__1 _3\"></span> ejercicio. Por su parte, en <span class=\"__1 _6\"></span>dicha activ<span class=\"__1 _3\"></span>idad los costes se <span class=\"__1 _6\"></span>regi<span class=\"__1 _3\"></span>stran contablemente en funci\u00f3n de su devengo. Los costes <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>obtenci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>contrato, <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>estudio <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>elaboraci\u00f3n <span class=\"__1 _6\"></span>del proyecto, no se activan al no poderse considerar como<span class=\"__1 _3\"></span> incrementales, puesto que se incurre en ellos<span class=\"__1 _3\"></span> independiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>finalmente <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>obtenga <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>no <span class=\"__1 _1a\"> </span>el <span class=\"__1 _13\"></span>contrato. <span class=\"__1 _2d\"> </span>En <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>costes <span class=\"__1 _2d\"> </span>de cumplimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>contrato, <span class=\"__1 _20\"></span>cabr\u00eda d<span class=\"__1 _3\"></span>istinguir <span class=\"__1 _20\"></span>dos <span class=\"__1 _3\"></span>grand<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>tipolog\u00edas<span class=\"__1 _3\"></span>: <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>costes <span class=\"__1 _20\"></span>de i<span class=\"__1 _3\"></span>ngenier\u00eda <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>estudios<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>gen<span class=\"__1 _3\"></span>erales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>espec\u00edficas <span class=\"__1 _6\"></span>(principalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>acces<span class=\"__1 _3\"></span>orias<span class=\"__1 _3\"></span> como plantas de ho<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mig\u00f3n, obras auxiliares o caset<span class=\"__1 _6\"></span>as de obras necesarias para prestar los <span class=\"__1 _6\"></span>ser<span class=\"__1 _3\"></span>vicios).<span class=\"__1 _3\"></span> Los <span class=\"__1 _20\"></span>principales <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tratos <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>incurre <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>citados <span class=\"__1 _3\"></span>gastos <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>del tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>dise\u00f1o <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>construcci<span class=\"__1 _3\"></span>\u00f3n, en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>identifica <span class=\"__1 _2d\"> </span>mediante <span class=\"__1 _1a\"> </span>unidad<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>bra<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>separadas <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>remuneraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>recibir <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> trabajos <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>realizar <span class=\"__1 _20\"></span>en mater<span class=\"__1 _3\"></span>ia <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>genier\u00eda <span class=\"__1 _20\"></span>y estudios<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> los <span class=\"__1 _20\"></span>propios d<span class=\"__1 _3\"></span>e la<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>restaci\u00f3n <span class=\"__1 _20\"></span>de los <span class=\"__1 _3\"></span>servici<span class=\"__1 _3\"></span>os de<span class=\"__1 _20\"></span> construcci\u00f3n. <span class=\"__1 _13\"></span>Por <span class=\"__1 _13\"></span>tanto, <span class=\"__1 _2d\"></span>con <span class=\"__1 _13\"></span>car\u00e1cter <span class=\"__1 _13\"></span>general, <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>gastos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ingenier\u00eda <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>estudios <span class=\"__1 _13\"></span>no <span class=\"__1 _2d\"></span>se activan y se recon<span class=\"__1 _3\"></span>ocen de acuerdo <span class=\"__1 _3\"></span>con su devengo c<span class=\"__1 _3\"></span>onforme se prestan los ser<span class=\"__1 _3\"></span>vicios, a menos qu<span class=\"__1 _3\"></span>e el contrato <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>cluya <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>cl\u00e1u<span class=\"__1 _3\"></span>sula por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>coste<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>ser\u00e1n reintegrados <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>dependiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span> se <span class=\"__1 _2d\"> </span>logra <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>no <span class=\"__1 _2d\"></span>el <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>o. <span class=\"__1 _2d\"> </span>Po<span class=\"__1 _6\"></span>r <span class=\"__1 _13\"></span>su <span class=\"__1 _1a\"> </span>parte, <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"> </span>costes <span class=\"__1 _2d\"> </span>relacionados <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>instalaciones <span class=\"__1 _2d\"></span>generales <span class=\"__1 _13\"></span>y espec\u00edficas <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>registran <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>gastos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>grado <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>avance <span class=\"__1 _7\"></span>cuando <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>se identifica <span class=\"__1 _c\"></span>una <span class=\"__1 _20\"></span>unidad <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>obra <span class=\"__1 _c\"></span>separada <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _20\"></span>remunera<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>\u00fanicamente <span class=\"__1 _3\"></span>se <span class=\"__1 _c\"></span>activan dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>existencias <span class=\"__1 _6\"></span>cuando <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contrato <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>identifica <span class=\"__1 _6\"></span>separadamente, <span class=\"__1 _6\"></span>imput\u00e1ndose <span class=\"__1 _7\"></span>a resultados junto c<span class=\"__1 _3\"></span>on el resto de cos<span class=\"__1 _3\"></span>tes del contrato u<span class=\"__1 _3\"></span>tilizando el menci<span class=\"__1 _3\"></span>onado gra<span class=\"__1 _3\"></span>do de avance. En las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es de <span class=\"__1 _6\"></span>prest<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e servicios, <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> se <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>esarrollan principalmente en los segmentos de Servicios <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _20\"></span>es <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>Integral <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Agua <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>Inmobiliaria <span class=\"__1 _6\"></span>cuando <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>act\u00faa <span class=\"__1 _6\"></span>como arrendador <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>arrendamiento (nota <span class=\"__1 _20\"></span>3.g), los <span class=\"__1 _20\"></span>ingresos y <span class=\"__1 _3\"></span>gastos <span class=\"__1 _3\"></span>se i<span class=\"__1 _20\"></span>mputan en <span class=\"__1 _20\"></span>funci\u00f3n del criterio <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>devengo, <span class=\"__1 _3\"></span>esto <span class=\"__1 _20\"></span>es, cuando <span class=\"__1 _20\"></span>se pr<span class=\"__1 _3\"></span>oduce <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>corrien<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>real <span class=\"__1 _20\"></span>de bienes <span class=\"__1 _20\"></span>y ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _20\"></span>que los<span class=\"__1 _3\"></span> mis<span class=\"__1 _3\"></span>mos representan, <span class=\"__1 _20\"></span>con in<span class=\"__1 _3\"></span>dependencia <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>momento en <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se produz<span class=\"__1 _3\"></span>ca <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>corriente <span class=\"__1 _20\"></span>monetaria <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>financiera<span class=\"__1 _20\"></span> derivada <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>ellos. <span class=\"__1 _20\"></span>Se trata <span class=\"__1 _20\"></span>de obligaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de desempe<span class=\"__1 _3\"></span>\u00f1o qu<span class=\"__1 _3\"></span>e s<span class=\"__1 _3\"></span>e sa<span class=\"__1 _3\"></span>tisfacen <span class=\"__1 _20\"></span>a lo <span class=\"__1 _3\"></span>largo <span class=\"__1 _20\"></span>del tie<span class=\"__1 _3\"></span>mpo d<span class=\"__1 _3\"></span>ado que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>cliente <span class=\"__1 _6\"></span>recibe <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>consume <span class=\"__1 _6\"></span>simult\u00e1neamente <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>beneficios <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>medida <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>servicio. Consecuentement<span class=\"__1 _3\"></span>e, <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>ingresos <span class=\"__1 _2c\"> </span>se  reconocen  m<span class=\"__1 _6\"></span>ed<span class=\"__1 _3\"></span>iante  la <span class=\"__1 _2c\"> </span>medi<span class=\"__1 _6\"></span>ci\u00f3n  del <span class=\"__1 _2c\"> </span>valor  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>servicios efectivamente pres<span class=\"__1 _20\"></span>tado<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> al cliente utili<span class=\"__1 _3\"></span>zando un m\u00e9to<span class=\"__1 _3\"></span>do basado en el produc<span class=\"__1 _20\"></span>to<span class=\"__1 _6\"></span>. En <span class=\"__1 _13\"></span>cuanto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>entrega <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>bienes <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>lleva <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>cabo <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el segmento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Cemento <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _7\"></span>Inmobiliaria, <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>\u00fanicamente <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reconocen <span class=\"__1 _6\"></span>cuando<span class=\"__1 _3\"></span> los bienes <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e han entregado y <span class=\"__1 _6\"></span>se ha transferido su propiedad al <span class=\"__1 _6\"></span>cliente al tratarse de <span class=\"__1 _6\"></span>obligaciones de<span class=\"__1 _3\"></span> desempe\u00f1o que se<span class=\"__1 _3\"></span> satisfacen en un<span class=\"__1 _3\"></span> momento con<span class=\"__1 _3\"></span>creto del tie<span class=\"__1 _3\"></span>mpo. En <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>actividad <span class=\"__1 _20\"></span>Inmobiliaria, <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>registra <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>ingresos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>costes <span class=\"__1 _20\"></span>repercutidos <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>arrendatarios<span class=\"__1 _3\"></span> de sus inversiones in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obili<span class=\"__1 _3\"></span>arias (nota <span class=\"ls19\">10</span>.b). La escisi\u00f3n parcial financiera (nota 2) que <span class=\"__1 _6\"></span>ha dad<span class=\"__1 _3\"></span>o lugar al <span class=\"__1 _6\"></span>Grupo Inmocemento, ha supuesto que los ingresos <span class=\"__1 _7\"></span>reconocidos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>entrega <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>bienes <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obiliaria<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>asta <span class=\"__1 _7\"></span>la fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>perfeccionami<span class=\"__1 _3\"></span>ento <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>traspasado <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span><span class=\"ff1_1\">R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>procedente <span class=\"__1 _7\"></span>de </span>operaciones interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as neto de impu<span class=\"__1 _3\"></span>estos<span class=\"ffc\">\u201d (nota <span class=\"__1 _3\"></span>5).<span class=\"__1 _5f\"> </span></span>En las <span class=\"__1 _20\"></span>mencionadas acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _20\"></span>distintas a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>de cons<span class=\"__1 _3\"></span>trucci\u00f3n, <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>costes de <span class=\"__1 _20\"></span>obtenci\u00f3n del <span class=\"__1 _20\"></span>contrato no<span class=\"__1 _3\"></span> son <span class=\"__1 _6\"></span>incrementale<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>lo que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>activan <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reconocen<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>funci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>devengo. <span class=\"__1 _6\"></span>Por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span>, no se <span class=\"__1 _3\"></span>incurre <span class=\"__1 _3\"></span>en cost<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>cumplimien<span class=\"__1 _3\"></span>to del <span class=\"__1 _3\"></span>contrato <span class=\"__1 _3\"></span>relevantes <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>por tan<span class=\"__1 _20\"></span>to se registran<span class=\"__1 _3\"></span> como <span class=\"__1 _3\"></span>gastos de explotaci\u00f3n c<span class=\"__1 _3\"></span>on car\u00e1cter general.<span class=\"__1 _5f\"> </span>Respecto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>acuerdos <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"> </span>concesi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>servicios <span class=\"__1 _2d\"> </span>hay <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>indicar <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>el<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"> </span>reconoce <span class=\"__1 _2d\"> </span>como importe <span class=\"__1 _3\"></span>neto d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>cifra de <span class=\"__1 _20\"></span>negocios los <span class=\"__1 _3\"></span>ingresos <span class=\"__1 _20\"></span>por intereses <span class=\"__1 _20\"></span>derivados de <span class=\"__1 _20\"></span>los derechos <span class=\"__1 _20\"></span>de cobro <span class=\"__1 _20\"></span>del modelo <span class=\"__1 _1a\"> </span>financiero, <span class=\"__1 _1a\"> </span>puesto <span class=\"__1 _1a\"> </span>que  el<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _1a\"> </span>de  dich<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>activo <span class=\"__1 _1a\"> </span>financiero  in<span class=\"__1 _3\"></span>cluye <span class=\"__1 _1a\"> </span>tanto <span class=\"__1 _32\"> </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>servici<span class=\"__1 _3\"></span>os <span class=\"__1 _32\"> </span>de construcci\u00f3n como los <span class=\"__1 _6\"></span>de mantenimiento y <span class=\"__1 _6\"></span>conser<span class=\"__1 _3\"></span>vaci\u00f3n que <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>esde <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pun<span class=\"__1 _3\"></span>to de <span class=\"__1 _6\"></span>vista operativo son id\u00e9nticos <span class=\"__1 _6\"></span>a los <span class=\"__1 _6\"></span>representad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>por el <span class=\"__1 _6\"></span>modelo <span class=\"__1 _6\"></span>intan<span class=\"__1 _3\"></span>gible <span class=\"__1 _6\"></span>y, en <span class=\"__1 _6\"></span>consecuencia, se <span class=\"__1 _6\"></span>considera que <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>estar ambos <span class=\"__1 _6\"></span>modelos <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ex<span class=\"__1 _6\"></span>pl<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>taci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>empresa, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>representa <span class=\"__1 _6\"></span>mejor <span class=\"__1 _7\"></span>la imagen <span class=\"__1 _2c\"> </span>fiel <span class=\"__1 _14\"> </span>englobando <span class=\"__1 _2c\"> </span>los <span class=\"__1 _14\"> </span>ingresos <span class=\"__1 _2c\"> </span>derivados <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>activo <span class=\"__1 _14\"> </span>financi<span class=\"__1 _3\"></span>ero <span class=\"__1 _2c\"> </span>como <span class=\"__1 _14\"> </span>pertenecientes <span class=\"__1 _2c\"> </span>a <span class=\"__1 _14\"> </span>la explotaci\u00f3n. El Grupo tiene contratados<span class=\"__1 _3\"></span> \u201cPower Purchase Agree<span class=\"__1 _3\"></span>ment\u201d y contratos de suminist<span class=\"__1 _3\"></span>ros, principalment<span class=\"__1 _3\"></span>e en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>\u00c1rea <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Gesti\u00f3n <span class=\"__1 _3\"></span>Integr<span class=\"__1 _20\"></span>al d<span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>Agua <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>Cementos<span class=\"__1 _3\"></span>, <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>los qu<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>asegura <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>suministro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>cantidad<span class=\"ls1b\">es</span> determinadas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>renovable <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>periodo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tiempo <span class=\"__1 _6\"></span>determinado <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>precio fijado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>contrato.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Los <span class=\"__1 _6\"></span>citados <span class=\"__1 _6\"></span>contrato<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>consideran<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>uso <span class=\"__1 _6\"></span>propio<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>celebrar<span class=\"__1 _3\"></span>se<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> intenci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>cubrir<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>ecesidades <span class=\"__1 _6\"></span>futuras de <span class=\"__1 _6\"></span>consumo el\u00e9ctrico <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la actividad, <span class=\"__1 _6\"></span>exis<span class=\"__1 _3\"></span>tiendo <span class=\"__1 _6\"></span>una alta correlaci\u00f3n <span class=\"__1 _7\"></span><span class=\"ls1b\">en</span>tre <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>consumo <span class=\"__1 _13\"></span>fu<span class=\"__1 _3\"></span>turo <span class=\"__1 _7\"></span>esperado <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>volumen <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>energ<span class=\"__1 _3\"></span>\u00eda <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontratado. <span class=\"__1 _13\"></span>Se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mputa <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a cuenta <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _2f\"> </span>un <span class=\"__1 _2f\"> </span>gasto <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2f\"> </span>explotaci\u00f3n <span class=\"__1 _2f\"> </span>cuando <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2f\"> </span>energ\u00eda <span class=\"__1 _2f\"> </span>contratada <span class=\"__1 _2f\"> </span>se <span class=\"__1 _2e\"> </span>consume efectivamente. La <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parci<span class=\"__1 _3\"></span>al <span class=\"__1 _6\"></span>financie<span class=\"__1 _3\"></span>ra <span class=\"__1 _6\"></span>(nota <span class=\"__1 _6\"></span>2) <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>lu<span class=\"__1 _3\"></span>gar <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Inmocemento<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>el<span class=\"__1 _20\"></span> gasto  de  expl<span class=\"__1 _3\"></span>otaci\u00f3n  deri<span class=\"__1 _3\"></span>vado  de  l<span class=\"__1 _3\"></span>os  citados  \u201cP<span class=\"__1 _3\"></span>ower  Purchas<span class=\"__1 _3\"></span>e  Agreements<span class=\"__1 _3\"></span>\u201d  en  la <span class=\"__1 _1a\"> </span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span>  de<span class=\"__1 _3\"></span> Cementos <span class=\"__1 _20\"></span>hasta <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>traspasado <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>\u201c<span class=\"ff1_1\">Resultado <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>ejercicio </span>procedente de op<span class=\"__1 _3\"></span>eraciones interru<span class=\"__1 _3\"></span>mpidas neto de<span class=\"__1 _3\"></span> impuestos<span class=\"ffc\">\u201d (nota 5).</span> Tambi\u00e9n  se <span class=\"__1 _2c\"> </span>reconocen  como  resultado  de <span class=\"__1 _2c\"> </span>explotaci\u00f3n  los <span class=\"__1 _2c\"> </span>producidos  en <span class=\"__1 _2c\"> </span>las  enajenaciones  de participaciones en s<span class=\"__1 _3\"></span>ociedades depend<span class=\"__1 _3\"></span>ientes cuand<span class=\"__1 _3\"></span>o suponga la p\u00e9rdid<span class=\"__1 _3\"></span>a de contr<span class=\"__1 _3\"></span>ol sobre las misma<span class=\"__1 _3\"></span>s. t)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Transacciones entre parte<span class=\"__1 _3\"></span>s vinculadas<span class=\"ff6\"> </span></span></span>El Grupo realiza t<span class=\"__1 _3\"></span>odas sus operaciones entr<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>es vincul<span class=\"__1 _3\"></span>adas a valores de <span class=\"__1 _3\"></span>mercado. En <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>nota  3<span class=\"__1 _6\"></span>1  de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>presente  Memoria  se <span class=\"__1 _14\"> </span>detalla<span class=\"__1 _3\"></span>n  las <span class=\"__1 _2c\"> </span>principales <span class=\"__1 _2c\"> </span>operaciones  co<span class=\"__1 _6\"></span>n  accionistas<span class=\"__1 _3\"></span> significativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _6\"></span>Dominante, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>administradores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>altos <span class=\"__1 _7\"></span>directivos, <span class=\"__1 _6\"></span>entre <span class=\"__1 _7\"></span>so<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>edades <span class=\"__1 _6\"></span>o entidades del Grup<span class=\"__1 _3\"></span>o y con sociedad<span class=\"__1 _3\"></span>es participadas po<span class=\"__1 _3\"></span>r accionistas del<span class=\"__1 _3\"></span> Grupo.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>analizando <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>cart<span class=\"__1 _3\"></span>era <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>conclui<span class=\"__1 _3\"></span>do <span class=\"__1 _3\"></span>que, <span class=\"__1 _20\"></span>salvo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>casos <span class=\"__1 _20\"></span>muy <span class=\"__1 _20\"></span>concretos, <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>existe m\u00e1s de una <span class=\"__1 _3\"></span>obligaci\u00f3n <span class=\"__1 _3\"></span>de dese<span class=\"__1 _3\"></span>mpe\u00f1o en <span class=\"__1 _3\"></span>los contratos<span class=\"__1 _3\"></span> que ll<span class=\"__1 _3\"></span>eva a cabo, <span class=\"__1 _3\"></span>puesto q<span class=\"__1 _3\"></span>ue o bien <span class=\"__1 _3\"></span>se presta<span class=\"__1 _3\"></span>n servicios <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>integraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"> </span>diferentes <span class=\"__1 _1a\"> </span>actividade<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>realizan, <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>bien <span class=\"__1 _1a\"> </span>porque <span class=\"__1 _2d\"> </span>estos <span class=\"__1 _1a\"> </span>est\u00e1n altamente interrela<span class=\"__1 _3\"></span>cionados. En  cuanto <span class=\"__1 _32\"> </span>a  las  c<span class=\"__1 _3\"></span>ontraprestaci<span class=\"__1 _3\"></span>ones  variables<span class=\"__1 _3\"></span>  s\u00f3lo <span class=\"__1 _1a\"> </span>se  reconoce  un  ing<span class=\"__1 _3\"></span>reso  p<span class=\"__1 _3\"></span>or  el  val<span class=\"__1 _3\"></span>or  que  s<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span> altamente <span class=\"__1 _2c\"> </span>probable <span class=\"__1 _14\"> </span>que  no<span class=\"__1 _6\"></span> <span class=\"__1 _2c\"> </span>sufra <span class=\"__1 _14\"> </span>reversi\u00f3n  significativa <span class=\"__1 _14\"> </span>cuando <span class=\"__1 _2c\"> </span>posteriormente <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>resuelva <span class=\"__1 _2c\"> </span>la incertidumbre sobre <span class=\"__1 _6\"></span>la misma. <span class=\"__1 _6\"></span>Asimis<span class=\"__1 _3\"></span>mo, en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso que <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _6\"></span>incluyan cl\u00e1usulas <span class=\"__1 _6\"></span>de revisi\u00f3n de precios, se registran los ingresos que representen la mejor estimaci\u00f3n del importe que se cobrar\u00e1<span class=\"__1 _20\"></span> en  el <span class=\"__1 _32\"> </span>futuro <span class=\"__1 _32\"> </span>y  baj<span class=\"__1 _3\"></span>o  los <span class=\"__1 _1a\"> </span>mismos  criterios  d<span class=\"__1 _20\"></span>e  probabilidad  menci<span class=\"__1 _3\"></span>onados  para<span class=\"__1 _20\"></span>  la  contraprest<span class=\"__1 _3\"></span>aci\u00f3n<span class=\"__1 _3\"></span> variable.  En <span class=\"__1 _6\"></span>general, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>identificado <span class=\"__1 _6\"></span>comp<span class=\"__1 _3\"></span>onentes <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>sign<span class=\"__1 _3\"></span>ificativos <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>con clientes. <span class=\"__1 _6\"></span>\u00danica<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>en aquellos <span class=\"__1 _6\"></span>contratos en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>que el <span class=\"__1 _6\"></span>tiempo <span class=\"__1 _6\"></span>que media <span class=\"__1 _6\"></span>entre el <span class=\"__1 _6\"></span>momento <span class=\"__1 _6\"></span>en el que se <span class=\"__1 _6\"></span>presta un servicio o se <span class=\"__1 _6\"></span>entrega un bien <span class=\"__1 _6\"></span>y el momento<span class=\"__1 _6\"></span> en el <span class=\"__1 _6\"></span>que se recibe el <span class=\"__1 _6\"></span>cobro es <span class=\"__1 _6\"></span>superi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> a los <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>oce meses, se separa el componente financiero de la contraprestaci\u00f3n a recibir y se registra el correspondiente in<span class=\"__1 _3\"></span>greso finan<span class=\"__1 _3\"></span>ciero.<span class=\"__1 _5f\"> </span>En la <span class=\"__1 _20\"></span>actividad <span class=\"__1 _20\"></span>de Construc<span class=\"__1 _3\"></span>ci\u00f3n, la<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>obligaciones <span class=\"__1 _20\"></span>de de<span class=\"__1 _3\"></span>sempe\u00f1o <span class=\"__1 _20\"></span>se satisfacen <span class=\"__1 _20\"></span>a l<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>largo <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>tiempo p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>los in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>reconocen <span class=\"__1 _20\"></span>utilizando <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>m\u00e9todo <span class=\"__1 _c\"></span>basado en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>producto, <span class=\"__1 _20\"></span>es d<span class=\"__1 _20\"></span>ecir de <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>con el criterio de grado de avan<span class=\"__1 _3\"></span>ce. \u00danicamente se recon<span class=\"__1 _3\"></span>ocen ingresos que se encuent<span class=\"__1 _3\"></span>ran amparados por un co<span class=\"__1 _6\"></span>ntr<span class=\"__1 _20\"></span>ato <span class=\"__1 _6\"></span>principal<span class=\"__1 _3\"></span> firmado <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on la propiedad <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> modificaciones al mismo aprobadas <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> \u00e9sta. <span class=\"__1 _6\"></span>En caso de aprobaci\u00f3n de la modifi<span class=\"__1 _3\"></span>caci\u00f3n, sin que estuvie<span class=\"__1 _3\"></span>se fijado el importe, se es<span class=\"__1 _3\"></span>tima el ingreso c<span class=\"__1 _3\"></span>omo una <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntrapre<span class=\"__1 _20\"></span>staci\u00f3n <span class=\"__1 _7\"></span>variable, <span class=\"__1 _6\"></span>s\u00f3lo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>cumplan <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>criterios <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>probabilidad <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>no reversi\u00f3n <span class=\"__1 _1a\"> </span>significativa <span class=\"__1 _1a\"> </span>mencionadas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>anterioridad. <span class=\"__1 _1a\"> </span>Las <span class=\"__1 _32\"> </span>p\u00e9rdidas <span class=\"__1 _1a\"> </span>presupuestadas <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>reconocen como resultados del<span class=\"__1 _3\"></span> ejercicio. Por su parte, en <span class=\"__1 _6\"></span>dicha activ<span class=\"__1 _3\"></span>idad los costes se <span class=\"__1 _6\"></span>regi<span class=\"__1 _3\"></span>stran contablemente en funci\u00f3n de su devengo. Los costes <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>obtenci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>contrato, <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>estudio <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>elaboraci\u00f3n <span class=\"__1 _6\"></span>del proyecto, no se activan al no poderse considerar como<span class=\"__1 _3\"></span> incrementales, puesto que se incurre en ellos<span class=\"__1 _3\"></span> independiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>finalmente <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>obtenga <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>no <span class=\"__1 _1a\"> </span>el <span class=\"__1 _13\"></span>contrato. <span class=\"__1 _2d\"> </span>En <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>costes <span class=\"__1 _2d\"> </span>de cumplimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>contrato, <span class=\"__1 _20\"></span>cabr\u00eda d<span class=\"__1 _3\"></span>istinguir <span class=\"__1 _20\"></span>dos <span class=\"__1 _3\"></span>grand<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>tipolog\u00edas<span class=\"__1 _3\"></span>: <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>costes <span class=\"__1 _20\"></span>de i<span class=\"__1 _3\"></span>ngenier\u00eda <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>estudios<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>gen<span class=\"__1 _3\"></span>erales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>espec\u00edficas <span class=\"__1 _6\"></span>(principalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>instalaciones <span class=\"__1 _6\"></span>acces<span class=\"__1 _3\"></span>orias<span class=\"__1 _3\"></span> como plantas de ho<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mig\u00f3n, obras auxiliares o caset<span class=\"__1 _6\"></span>as de obras necesarias para prestar los <span class=\"__1 _6\"></span>ser<span class=\"__1 _3\"></span>vicios).<span class=\"__1 _3\"></span> Los <span class=\"__1 _20\"></span>principales <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tratos <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>incurre <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>citados <span class=\"__1 _3\"></span>gastos <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>del tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>dise\u00f1o <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>construcci<span class=\"__1 _3\"></span>\u00f3n, en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>identifica <span class=\"__1 _2d\"> </span>mediante <span class=\"__1 _1a\"> </span>unidad<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>bra<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>separadas <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>remuneraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>recibir <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> trabajos <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>realizar <span class=\"__1 _20\"></span>en mater<span class=\"__1 _3\"></span>ia <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>genier\u00eda <span class=\"__1 _20\"></span>y estudios<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> los <span class=\"__1 _20\"></span>propios d<span class=\"__1 _3\"></span>e la<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>restaci\u00f3n <span class=\"__1 _20\"></span>de los <span class=\"__1 _3\"></span>servici<span class=\"__1 _3\"></span>os de<span class=\"__1 _20\"></span> construcci\u00f3n. <span class=\"__1 _13\"></span>Por <span class=\"__1 _13\"></span>tanto, <span class=\"__1 _2d\"></span>con <span class=\"__1 _13\"></span>car\u00e1cter <span class=\"__1 _13\"></span>general, <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>gastos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ingenier\u00eda <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>estudios <span class=\"__1 _13\"></span>no <span class=\"__1 _2d\"></span>se activan y se recon<span class=\"__1 _3\"></span>ocen de acuerdo <span class=\"__1 _3\"></span>con su devengo c<span class=\"__1 _3\"></span>onforme se prestan los ser<span class=\"__1 _3\"></span>vicios, a menos qu<span class=\"__1 _3\"></span>e el contrato <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>cluya <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>cl\u00e1u<span class=\"__1 _3\"></span>sula por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>coste<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>ser\u00e1n reintegrados <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>dependiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>si<span class=\"__1 _3\"></span> se <span class=\"__1 _2d\"> </span>logra <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>no <span class=\"__1 _2d\"></span>el <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>o. <span class=\"__1 _2d\"> </span>Po<span class=\"__1 _6\"></span>r <span class=\"__1 _13\"></span>su <span class=\"__1 _1a\"> </span>parte, <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"> </span>costes <span class=\"__1 _2d\"> </span>relacionados <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>instalaciones <span class=\"__1 _2d\"></span>generales <span class=\"__1 _13\"></span>y espec\u00edficas <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>registran <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>gastos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>grado <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>avance <span class=\"__1 _7\"></span>cuando <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>se identifica <span class=\"__1 _c\"></span>una <span class=\"__1 _20\"></span>unidad <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>obra <span class=\"__1 _c\"></span>separada <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _20\"></span>remunera<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>\u00fanicamente <span class=\"__1 _3\"></span>se <span class=\"__1 _c\"></span>activan dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>existencias <span class=\"__1 _6\"></span>cuando <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contrato <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>identifica <span class=\"__1 _6\"></span>separadamente, <span class=\"__1 _6\"></span>imput\u00e1ndose <span class=\"__1 _7\"></span>a resultados junto c<span class=\"__1 _3\"></span>on el resto de cos<span class=\"__1 _3\"></span>tes del contrato u<span class=\"__1 _3\"></span>tilizando el menci<span class=\"__1 _3\"></span>onado gra<span class=\"__1 _3\"></span>do de avance. En las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es de <span class=\"__1 _6\"></span>prest<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e servicios, <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> se <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>esarrollan principalmente en los segmentos de Servicios <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _20\"></span>es <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>Integral <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Agua <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>Inmobiliaria <span class=\"__1 _6\"></span>cuando <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>act\u00faa <span class=\"__1 _6\"></span>como arrendador <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>arrendamiento (nota <span class=\"__1 _20\"></span>3.g), los <span class=\"__1 _20\"></span>ingresos y <span class=\"__1 _3\"></span>gastos <span class=\"__1 _3\"></span>se i<span class=\"__1 _20\"></span>mputan en <span class=\"__1 _20\"></span>funci\u00f3n del criterio <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>devengo, <span class=\"__1 _3\"></span>esto <span class=\"__1 _20\"></span>es, cuando <span class=\"__1 _20\"></span>se pr<span class=\"__1 _3\"></span>oduce <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>corrien<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>real <span class=\"__1 _20\"></span>de bienes <span class=\"__1 _20\"></span>y ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _20\"></span>que los<span class=\"__1 _3\"></span> mis<span class=\"__1 _3\"></span>mos representan, <span class=\"__1 _20\"></span>con in<span class=\"__1 _3\"></span>dependencia <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>momento en <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se produz<span class=\"__1 _3\"></span>ca <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>corriente <span class=\"__1 _20\"></span>monetaria <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>financiera<span class=\"__1 _20\"></span> derivada <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>ellos. <span class=\"__1 _20\"></span>Se trata <span class=\"__1 _20\"></span>de obligaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de desempe<span class=\"__1 _3\"></span>\u00f1o qu<span class=\"__1 _3\"></span>e s<span class=\"__1 _3\"></span>e sa<span class=\"__1 _3\"></span>tisfacen <span class=\"__1 _20\"></span>a lo <span class=\"__1 _3\"></span>largo <span class=\"__1 _20\"></span>del tie<span class=\"__1 _3\"></span>mpo d<span class=\"__1 _3\"></span>ado que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>cliente <span class=\"__1 _6\"></span>recibe <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>consume <span class=\"__1 _6\"></span>simult\u00e1neamente <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>beneficios <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>medida <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>servicio. Consecuentement<span class=\"__1 _3\"></span>e, <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>ingresos <span class=\"__1 _2c\"> </span>se  reconocen  m<span class=\"__1 _6\"></span>ed<span class=\"__1 _3\"></span>iante  la <span class=\"__1 _2c\"> </span>medi<span class=\"__1 _6\"></span>ci\u00f3n  del <span class=\"__1 _2c\"> </span>valor  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>servicios efectivamente pres<span class=\"__1 _20\"></span>tado<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> al cliente utili<span class=\"__1 _3\"></span>zando un m\u00e9to<span class=\"__1 _3\"></span>do basado en el produc<span class=\"__1 _20\"></span>to<span class=\"__1 _6\"></span>. En <span class=\"__1 _13\"></span>cuanto <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>entrega <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>bienes <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>lleva <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>cabo <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el segmento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Cemento <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _7\"></span>Inmobiliaria, <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>\u00fanicamente <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reconocen <span class=\"__1 _6\"></span>cuando<span class=\"__1 _3\"></span> los bienes <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e han entregado y <span class=\"__1 _6\"></span>se ha transferido su propiedad al <span class=\"__1 _6\"></span>cliente al tratarse de <span class=\"__1 _6\"></span>obligaciones de<span class=\"__1 _3\"></span> desempe\u00f1o que se<span class=\"__1 _3\"></span> satisfacen en un<span class=\"__1 _3\"></span> momento con<span class=\"__1 _3\"></span>creto del tie<span class=\"__1 _3\"></span>mpo. En <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>actividad <span class=\"__1 _20\"></span>Inmobiliaria, <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>registra <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>ingresos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>costes <span class=\"__1 _20\"></span>repercutidos <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>arrendatarios<span class=\"__1 _3\"></span> de sus inversiones in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obili<span class=\"__1 _3\"></span>arias (nota <span class=\"ls19\">10</span>.b). La escisi\u00f3n parcial financiera (nota 2) que <span class=\"__1 _6\"></span>ha dad<span class=\"__1 _3\"></span>o lugar al <span class=\"__1 _6\"></span>Grupo Inmocemento, ha supuesto que los ingresos <span class=\"__1 _7\"></span>reconocidos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>entrega <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>bienes <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obiliaria<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>asta <span class=\"__1 _7\"></span>la fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>perfeccionami<span class=\"__1 _3\"></span>ento <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>traspasado <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>\u201c<span class=\"__1 _6\"></span><span class=\"ff1_1\">R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>procedente <span class=\"__1 _7\"></span>de </span>operaciones interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as neto de impu<span class=\"__1 _3\"></span>estos<span class=\"ffc\">\u201d (nota <span class=\"__1 _3\"></span>5).<span class=\"__1 _5f\"> </span></span>En las <span class=\"__1 _20\"></span>mencionadas acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _20\"></span>distintas a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>de cons<span class=\"__1 _3\"></span>trucci\u00f3n, <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>costes de <span class=\"__1 _20\"></span>obtenci\u00f3n del <span class=\"__1 _20\"></span>contrato no<span class=\"__1 _3\"></span> son <span class=\"__1 _6\"></span>incrementale<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>lo que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>activan <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>reconocen<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>funci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>devengo. <span class=\"__1 _6\"></span>Por<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span>, no se <span class=\"__1 _3\"></span>incurre <span class=\"__1 _3\"></span>en cost<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>cumplimien<span class=\"__1 _3\"></span>to del <span class=\"__1 _3\"></span>contrato <span class=\"__1 _3\"></span>relevantes <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>por tan<span class=\"__1 _20\"></span>to se registran<span class=\"__1 _3\"></span> como <span class=\"__1 _3\"></span>gastos de explotaci\u00f3n c<span class=\"__1 _3\"></span>on car\u00e1cter general.<span class=\"__1 _5f\"> </span>a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">I<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>gresos de explotaci\u00f3n </span></span>El <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>egistra <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>ingresos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>explotaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cImp<span class=\"__1 _3\"></span>orte <span class=\"__1 _13\"></span>ne<span class=\"__1 _3\"></span>to <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>cifra<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>neg<span class=\"__1 _3\"></span>ocios\u201d, incluyendo <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>deri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>derech<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>modelo <span class=\"__1 _13\"></span>finan<span class=\"__1 _3\"></span>ciero <span class=\"__1 _7\"></span>de concesiones <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>CINIIF 12 <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe de <span class=\"__1 _6\"></span>79.200 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>(58.006 miles de euros <span class=\"__1 _6\"></span>a 31 de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls19\">23</span>), salvo los <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>rabajos realizados para el <span class=\"__1 _6\"></span>i<span class=\"__1 _20\"></span>nm<span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>vilizado propio y otros <span class=\"__1 _6\"></span>ingr<span class=\"__1 _3\"></span>esos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>explota<span class=\"__1 _3\"></span>ci\u00f3n. <span class=\"__1 _6\"></span>La diferencia entre <span class=\"__1 _6\"></span>ambos ejercicios <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>explica<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or los <span class=\"__1 _20\"></span>ingresos <span class=\"__1 _20\"></span>generados <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>las <span class=\"__1 _3\"></span>plantas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Gloucester <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Mercia <span class=\"__1 _20\"></span>tras <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>toma <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>rol <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>grupo <span class=\"__1 _20\"></span>Urbaser (nota 4) por impor<span class=\"__1 _3\"></span>te de 16.16<span class=\"__1 _3\"></span>6 miles de eur<span class=\"__1 _3\"></span>os. En <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>nota <span class=\"__1 _13\"></span>28 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cInfor<span class=\"__1 _3\"></span>maci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>seg<span class=\"__1 _3\"></span>mentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>activi<span class=\"__1 _3\"></span>dad\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presenta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ap<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>\u00e1reas <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> </span>actividad al imp<span class=\"__1 _3\"></span>orte neto de la cifra<span class=\"__1 _3\"></span> de negoci<span class=\"__1 _3\"></span>os consolidad<span class=\"__1 _3\"></span>a. Durante <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _2d\"></span>reconocido<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>ingreso<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>derivados <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>de ejecuci\u00f3n satisfechas,<span class=\"__1 _3\"></span> o parcial<span class=\"__1 _3\"></span>mente satisfe<span class=\"__1 _3\"></span>chas en ejercicio<span class=\"__1 _3\"></span>s anteriores p<span class=\"__1 _3\"></span>or importe de 37.06<span class=\"__1 _3\"></span>4 miles de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>(20.948 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <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>20<span class=\"ls9\">23</span>), <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>segmentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Construcci\u00f3n <span class=\"__1 _13\"></span><span class=\"ls3c\">y </span>Servicios Medi<span class=\"__1 _3\"></span>oambientales. Durante el ejercicio 2024 <span class=\"__1 _6\"></span>se han reconocido como ingresos 376.708 m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s de euros (<span class=\"__1 _6\"></span>30<span class=\"__1 _3\"></span>7.626 miles de euros <span class=\"__1 _20\"></span>a <span class=\"__1 _c\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>2023<span class=\"ls16\">) <span class=\"__1 _3\"></span><span class=\"ls0_1\">previamente <span class=\"__1 _c\"></span>registrados <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>anticipos <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>clientes <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>obra <span class=\"__1 _20\"></span>certificada </span></span>por anti<span class=\"__1 _3\"></span>cipado (not<span class=\"__1 _3\"></span>as 16 <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>22) que<span class=\"__1 _3\"></span> figurab<span class=\"__1 _3\"></span>an <span class=\"ffc\">en <span class=\"__1 _20\"></span>el pasivo dentr<span class=\"__1 _3\"></span>o del <span class=\"__1 _20\"></span>ep\u00edgrafe \u201cAcreedor<span class=\"__1 _3\"></span>es co<span class=\"__1 _3\"></span>merciales<span class=\"__1 _3\"></span> </span>y otras cuentas a pag<span class=\"__1 _3\"></span>ar\u201d, prin<span class=\"__1 _3\"></span>cipalmente<span class=\"ff1_1\"> en el seg<span class=\"__1 _3\"></span>mento de Construcci<span class=\"__1 _3\"></span>\u00f3n. </span>La composici\u00f3n de<span class=\"__1 _3\"></span> los otros ingresos de <span class=\"__1 _3\"></span>explotaci\u00f3n p<span class=\"__1 _3\"></span>ara los ejercicio<span class=\"__1 _3\"></span>s 2024 y 20<span class=\"ls9\">23</span> es la <span class=\"__1 _3\"></span>siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos por servicios diversos 118.339  111.056  Reintegro por indemnizaciones de se<span class=\"__1 _3\"></span>guros<span class=\"__1 _6\"></span> 3.880  4.379  Subvenciones de explotaci\u00f3n 57.048  42.543  Otros ingresos 145.028  73.132  324.295 <span class=\"ls0_1\"> </span>231.110<span class=\"__1 _5f\"> </span>Como <span class=\"__1 _32\"> </span>\u201cIngresos <span class=\"__1 _1a\"> </span>por  s<span class=\"__1 _3\"></span>ervicios <span class=\"__1 _1a\"> </span>diversos\u201d  fig<span class=\"__1 _3\"></span>uran <span class=\"__1 _32\"> </span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _1a\"> </span>servicios  ad<span class=\"__1 _3\"></span>icionales <span class=\"__1 _1a\"> </span>derivados  d<span class=\"__1 _3\"></span>e contratos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>obra <span class=\"__1 _1a\"> </span>o  p<span class=\"__1 _3\"></span>restaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>recogidos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>los  c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _1a\"> </span>principales <span class=\"__1 _1a\"> </span>e  ingres<span class=\"__1 _3\"></span>os derivados <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>la  presta<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _32\"> </span>de  asi<span class=\"__1 _20\"></span>stencia  t\u00e9cnica<span class=\"__1 _20\"></span>  a <span class=\"__1 _32\"> </span>entidades <span class=\"__1 _1a\"> </span>contabilizadas <span class=\"__1 _32\"> </span>por <span class=\"__1 _1a\"> </span>el  m\u00e9<span class=\"__1 _3\"></span>todo  d<span class=\"__1 _20\"></span>e  la participaci\u00f3n. <span class=\"__1 _3\"></span>En <span class=\"__1 _3\"></span>el ep\u00ed<span class=\"__1 _3\"></span>grafe <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>O<span class=\"__1 _3\"></span>tros ingre<span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>\u201d se <span class=\"__1 _3\"></span>inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span>principalment<span class=\"__1 _3\"></span>e el <span class=\"__1 _20\"></span>exceso de <span class=\"__1 _3\"></span>provisiones <span class=\"__1 _20\"></span>y los ingresos <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>el Grupo <span class=\"__1 _6\"></span>act\u00faa como <span class=\"__1 _6\"></span>arrendador <span class=\"__1 _6\"></span>en arrendamientos operativo. El <span class=\"__1 _2d\"> </span>incremento <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>\u201c<span class=\"__1 _6\"></span>Ot<span class=\"__1 _3\"></span>ros <span class=\"__1 _2d\"> </span>ingresos\u201d <span class=\"__1 _13\"></span>es <span class=\"__1 _1a\"> </span>debido <span class=\"__1 _2d\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>reve<span class=\"__1 _3\"></span>rsi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>provisiones realizada d<span class=\"__1 _3\"></span>urante el <span class=\"__1 _20\"></span>ejercicio 20<span class=\"__1 _3\"></span>24 por<span class=\"__1 _3\"></span> un <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 1<span class=\"__1 _3\"></span>42.648 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _20\"></span>euro por la<span class=\"__1 _3\"></span> desaparici<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los riesgos que cubr\u00edan<span class=\"__1 _3\"></span> (70.470 miles d<span class=\"__1 _3\"></span>e euros en el <span class=\"__1 _3\"></span>ejercicio 2023). Al <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>2024, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>estima <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>bas<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contrat<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>vigentes <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>de<span class=\"__1 _20\"></span> ejecuci\u00f3n <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>satisfacer <span class=\"__1 _7\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>prestaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>servicio<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>segmento <span class=\"__1 _6\"></span>de Servicios <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _20\"></span>es <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Aguas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>derivadas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>construcci\u00f3n <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Aguas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>43.043.879 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(41.484.908 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2023) <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>esp<span class=\"__1 _3\"></span>era <span class=\"__1 _7\"></span>reconocer <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>siguien<span class=\"__1 _3\"></span>te calendario: hasta 1 a\u00f1o 2 a 5 a\u00f1os<span class=\"ls0_1\"> </span>m\u00e1s de 5 a\u00f1os      <span class=\"ls0_1\">Total </span>Servicios Medioambientales 2.197.317  5.779.719  6.133.393  14.110.429 <span class=\"ls0_1\"> </span>Construcci\u00f3n 2.750.236  3.618.194                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.368.430 <span class=\"ls0_1\"> </span>Gesti\u00f3n Integral del Agua 1.762.752  8.429.840  12.372.428  22.565.020 <span class=\"ls0_1\"> </span>6.710.305  17.827.753  18.505.821  43.043.879<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "t)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Transacciones entre parte<span class=\"__1 _3\"></span>s vinculadas<span class=\"ff6\"> </span></span></span>El Grupo realiza t<span class=\"__1 _3\"></span>odas sus operaciones entr<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>es vincul<span class=\"__1 _3\"></span>adas a valores de <span class=\"__1 _3\"></span>mercado. En <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>nota  3<span class=\"__1 _6\"></span>1  de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>presente  Memoria  se <span class=\"__1 _14\"> </span>detalla<span class=\"__1 _3\"></span>n  las <span class=\"__1 _2c\"> </span>principales <span class=\"__1 _2c\"> </span>operaciones  co<span class=\"__1 _6\"></span>n  accionistas<span class=\"__1 _3\"></span> significativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _6\"></span>Dominante, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>administradores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>altos <span class=\"__1 _7\"></span>directivos, <span class=\"__1 _6\"></span>entre <span class=\"__1 _7\"></span>so<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>edades <span class=\"__1 _6\"></span>o entidades del Grup<span class=\"__1 _3\"></span>o y con sociedad<span class=\"__1 _3\"></span>es participadas po<span class=\"__1 _3\"></span>r accionistas del<span class=\"__1 _3\"></span> Grupo.<span class=\"__1 _5f\"> </span>a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Op<span class=\"__1 _6\"></span>era<span class=\"__1 _3\"></span>ciones con administra<span class=\"__1 _3\"></span>dores de la Sociedad Dominante<span class=\"__1 _3\"></span> y altos directiv<span class=\"__1 _3\"></span>os del Grupo<span class=\"fc4\"> </span> </span></span>Los <span class=\"__1 _6\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>ortes <span class=\"__1 _6\"></span>devengados <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>retribuci\u00f3n <span class=\"__1 _6\"></span>fija <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>variable <span class=\"__1 _7\"></span>percibida <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>Consejeros <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de Construcciones y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>ejer<span class=\"__1 _3\"></span>cicios <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>2023, a <span class=\"__1 _6\"></span>satisfacer <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>misma <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>cualq<span class=\"__1 _3\"></span>uiera de las sociedades del <span class=\"__1 _3\"></span>Grupo, de gesti<span class=\"__1 _3\"></span>\u00f3n conjunta o asociadas han<span class=\"__1 _3\"></span> sido los siguie<span class=\"__1 _20\"></span>ntes:<span class=\"__1 _6\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Retribuci\u00f3n fija 1.162  966 <span class=\"ls0_1\"> </span>Otras retribuciones 1.711  1.879  2.873 <span class=\"ls0_1\"> </span>2.845 <span class=\"ls0_1\"> </span>Los <span class=\"__1 _6\"></span>miembros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>alta <span class=\"__1 _6\"></span>direcci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>continuaci\u00f3n, <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>son miembros <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Consej<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de Administraci\u00f3n, han<span class=\"__1 _3\"></span> percibido en conjun<span class=\"__1 _3\"></span>to durante el ejercici<span class=\"__1 _3\"></span>o una remuneraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n total d<span class=\"ls56\">e </span>2.307 <span class=\"__1 _3\"></span>miles de euros (2.180 mile<span class=\"__1 _3\"></span>s de euros en <span class=\"__1 _3\"></span>el ejercicio <span class=\"__1 _3\"></span>20<span class=\"ls9\">23<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span></span>2024 Marcos Bada Guti\u00e9rrez<span class=\"__1 _6\"></span> Director General de Auditor\u00eda <span class=\"__1 _6\"></span>Interna Felipe B. Garc\u00eda P\u00e9rez<span class=\"__1 _6\"></span> Secretario General<span class=\"__1 _6\"></span> Miguel A. Mart\u00ednez Parra<span class=\"__1 _6\"></span> Director General de Adminis<span class=\"__1 _6\"></span>traci\u00f3n y Finanzas<span class=\"__1 _6\"></span> Santiago Lafuente P\u00e9r<span class=\"__1 _6\"></span>ez-Lucas CEO Aqualia I\u00f1igo S\u00e1nz P\u00e9rez<span class=\"__1 _6\"></span> CEO FCC Servicios Medio <span class=\"__1 _6\"></span>Ambiente 2023 Marcos Bada Guti\u00e9rrez<span class=\"__1 _6\"></span> Director General de Auditor\u00eda <span class=\"__1 _6\"></span>Interna Felipe B. Garc\u00eda P\u00e9rez<span class=\"__1 _6\"></span> Secretario General<span class=\"__1 _6\"></span> Miguel A. Mart\u00ednez Parra<span class=\"__1 _6\"></span> Director General de Adminis<span class=\"__1 _6\"></span>traci\u00f3n y Finanzas<span class=\"__1 _6\"></span> F\u00e9lix Parra Mediavilla<span class=\"__1 _6\"></span> Director General de <span class=\"__1 _6\"></span>FCC Aqualia Jaime Rocha Font<span class=\"__1 _6\"></span> CEO de Cementos Portla<span class=\"__1 _6\"></span>nd Valderrivas En la nota <span class=\"__1 _3\"></span>25 <span class=\"ffc\">\u201cPlanes de<span class=\"__1 _3\"></span> pensiones<span class=\"__1 _3\"></span> y obligaciones<span class=\"__1 _3\"></span> similares\u201d<span class=\"__1 _3\"></span> se expon<span class=\"__1 _3\"></span>e lo relati<span class=\"__1 _3\"></span>vo al segur<span class=\"__1 _3\"></span>o contratado<span class=\"__1 _20\"></span> </span>a favor de algunos de<span class=\"__1 _3\"></span> los consejeros<span class=\"__1 _3\"></span> ejecutivos y dire<span class=\"__1 _3\"></span>ctivos. Respecto <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>miembr<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _13\"></span>Consejo <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>asumen <span class=\"__1 _7\"></span>cargos <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Fomento <span class=\"__1 _7\"></span>de Construcciones y <span class=\"__1 _3\"></span>Contratas, S.A. p<span class=\"__1 _3\"></span>articipa directa <span class=\"__1 _3\"></span>o indirectament<span class=\"__1 _3\"></span>e, el detalle es<span class=\"__1 _3\"></span> el siguiente: Nombre <span class=\"__1 _2d\"> </span>o <span class=\"__1 _2d\"> </span>denominaci\u00f3n <span class=\"__1 _13\"> </span>s<span class=\"__1 _6\"></span>ocial <span class=\"__1 _13\"> </span>del consejero Denominaci\u00f3n social de la entidad del grupo Cargo JUAN RODR\u00cdGUEZ TORRES FCC AQUALIA, S.A. CONSEJERO ALEJANDRO ABOUMRAD GONZ\u00c1LEZ FCC AQUALIA, S.A. PRESIDENTE FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. PRESIDENTE PABLO COLIO ABRIL FCC CONSTRUCCI\u00d3N, S.A. PRESIDENTE FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. CONSEJERO FCC AQUALIA, S.A. CONSEJERO GERARDO KURI KAUFMANN FCC AQUALIA, S.A. CONSEJERO FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. CONSEJERO En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>cio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>realizado <span class=\"__1 _7\"></span>operaciones <span class=\"__1 _6\"></span>relev<span class=\"__1 _6\"></span>an<span class=\"__1 _3\"></span>tes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>supongan <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>transferencia <span class=\"__1 _7\"></span>de recursos u oblig<span class=\"__1 _3\"></span>aciones entre las s<span class=\"__1 _3\"></span>ociedades del Grup<span class=\"__1 _3\"></span>o y directivos <span class=\"__1 _3\"></span>o administradores<span class=\"__1 _3\"></span> de las mismas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "t)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Transacciones entre parte<span class=\"__1 _3\"></span>s vinculadas<span class=\"ff6\"> </span></span></span>El Grupo realiza t<span class=\"__1 _3\"></span>odas sus operaciones entr<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>es vincul<span class=\"__1 _3\"></span>adas a valores de <span class=\"__1 _3\"></span>mercado. En <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>nota  3<span class=\"__1 _6\"></span>1  de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>presente  Memoria  se <span class=\"__1 _14\"> </span>detalla<span class=\"__1 _3\"></span>n  las <span class=\"__1 _2c\"> </span>principales <span class=\"__1 _2c\"> </span>operaciones  co<span class=\"__1 _6\"></span>n  accionistas<span class=\"__1 _3\"></span> significativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _6\"></span>Dominante, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>administradores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>altos <span class=\"__1 _7\"></span>directivos, <span class=\"__1 _6\"></span>entre <span class=\"__1 _7\"></span>so<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>edades <span class=\"__1 _6\"></span>o entidades del Grup<span class=\"__1 _3\"></span>o y con sociedad<span class=\"__1 _3\"></span>es participadas po<span class=\"__1 _3\"></span>r accionistas del<span class=\"__1 _3\"></span> Grupo.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "u)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Estado de flujos de<span class=\"__1 _3\"></span> efectivo conso<span class=\"__1 _3\"></span>lidado </span></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>elabora <span class=\"__1 _13\"></span>su <span class=\"__1 _6\"></span>estado <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>efe<span class=\"__1 _3\"></span>ctivo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>NIC <span class=\"__1 _7\"></span>7 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cEstado <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>flujos <span class=\"__1 _7\"></span>de </span>efectivo\u201d  siguiendo  el <span class=\"__1 _2c\"> </span>m\u00e9todo  indirecto,  utilizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>siguientes  expresiones  en <span class=\"__1 _2c\"> </span>los  siguientes sentidos: -<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Flujos de efectivo son las<span class=\"__1 _3\"></span> entradas y salidas de <span class=\"__1 _3\"></span>efectivo y equival<span class=\"__1 _20\"></span>entes de efectivo. </span></span>-<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Actividades de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _3\"></span>son las <span class=\"__1 _20\"></span>actividades qu<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>onstituyen la <span class=\"__1 _20\"></span>principal fu<span class=\"__1 _3\"></span>ente <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>gresos<span class=\"__1 _3\"></span> </span></span>ordinarios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>entidad, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>puedan <span class=\"__1 _7\"></span>ser <span class=\"__1 _6\"></span>calificadas <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>de inversi\u00f3n o <span class=\"__1 _6\"></span>financia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n.<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>Entre los flujos <span class=\"__1 _6\"></span>de efectivo de explotaci\u00f3n <span class=\"__1 _6\"></span>cabe destacar el <span class=\"__1 _6\"></span>ep\u00edg<span class=\"__1 _3\"></span>raf<span class=\"__1 _3\"></span>e \u201cOtros <span class=\"__1 _6\"></span>ajus<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> del <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o\u201d que <span class=\"__1 _6\"></span>incluye, fundamentalment<span class=\"__1 _3\"></span>e conceptos que <span class=\"__1 _6\"></span>est\u00e1n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>idos en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>Resultado <span class=\"__1 _6\"></span>Antes <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Impuestos <span class=\"__1 _6\"></span>pero <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>partidas que <span class=\"__1 _6\"></span>ya est\u00e1n <span class=\"__1 _6\"></span>recogidas en <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>ep\u00edgrafes del <span class=\"__1 _6\"></span>Estado <span class=\"__1 _6\"></span>de Flujos <span class=\"__1 _6\"></span>de Efectivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> acuerdo con su natural<span class=\"__1 _3\"></span>eza. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades <span class=\"__1 _20\"></span>de in<span class=\"__1 _3\"></span>versi\u00f3n <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>las de <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _20\"></span>y dispo<span class=\"__1 _3\"></span>sici\u00f3n <span class=\"__1 _20\"></span>de activ<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>largo p<span class=\"__1 _3\"></span>lazo, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _3\"></span>omo<span class=\"__1 _20\"></span> </span></span>de otras inversi<span class=\"__1 _3\"></span>ones no incluid<span class=\"__1 _3\"></span>as en el efectivo <span class=\"__1 _3\"></span>y los equivalentes<span class=\"__1 _3\"></span> al efectivo. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades  de <span class=\"__1 _2c\"> </span>financiaci\u00f3n <span class=\"__1 _2c\"> </span>son <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>actividades  que <span class=\"__1 _2c\"> </span>producen <span class=\"__1 _2c\"> </span>cambios <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>tama\u00f1o  y </span></span>composici\u00f3n de los<span class=\"__1 _3\"></span> capitales propi<span class=\"__1 _3\"></span>os y de los pr\u00e9sta<span class=\"__1 _3\"></span>mos tomados por<span class=\"__1 _3\"></span> parte del Grupo. A efect<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>la elaboraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los es<span class=\"__1 _3\"></span>tados de <span class=\"__1 _20\"></span>flujos de <span class=\"__1 _20\"></span>efectivo cons<span class=\"__1 _3\"></span>olidados, <span class=\"__1 _3\"></span>se h<span class=\"__1 _20\"></span>a considerado <span class=\"__1 _20\"></span>como \u201cefectivo <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>equivalentes <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>efectivo\u201d <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>caja <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>dep\u00f3sitos <span class=\"__1 _1a\"> </span>bancarios <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>vista, <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como  aq<span class=\"__1 _3\"></span>uellas<span class=\"__1 _3\"></span> inversiones <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>to p<span class=\"__1 _3\"></span>lazo d<span class=\"__1 _20\"></span>e gran <span class=\"__1 _3\"></span>liquidez, <span class=\"__1 _20\"></span>que son <span class=\"__1 _20\"></span>f\u00e1cilmente c<span class=\"__1 _3\"></span>onvertibles <span class=\"__1 _20\"></span>en imp<span class=\"__1 _3\"></span>ortes dete<span class=\"__1 _3\"></span>rminados<span class=\"__1 _3\"></span> de efectivo, estand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> suje<span class=\"__1 _3\"></span>tos a un riesgo p<span class=\"__1 _3\"></span>oco significativo de ca<span class=\"__1 _3\"></span>mbios en su val<span class=\"__1 _3\"></span>or.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "u)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Estado de flujos de<span class=\"__1 _3\"></span> efectivo conso<span class=\"__1 _3\"></span>lidado </span></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>elabora <span class=\"__1 _13\"></span>su <span class=\"__1 _6\"></span>estado <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>efe<span class=\"__1 _3\"></span>ctivo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>NIC <span class=\"__1 _7\"></span>7 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cEstado <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>flujos <span class=\"__1 _7\"></span>de </span>efectivo\u201d  siguiendo  el <span class=\"__1 _2c\"> </span>m\u00e9todo  indirecto,  utilizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>siguientes  expresiones  en <span class=\"__1 _2c\"> </span>los  siguientes sentidos: -<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Flujos de efectivo son las<span class=\"__1 _3\"></span> entradas y salidas de <span class=\"__1 _3\"></span>efectivo y equival<span class=\"__1 _20\"></span>entes de efectivo. </span></span>-<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Actividades de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _3\"></span>son las <span class=\"__1 _20\"></span>actividades qu<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>onstituyen la <span class=\"__1 _20\"></span>principal fu<span class=\"__1 _3\"></span>ente <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>gresos<span class=\"__1 _3\"></span> </span></span>ordinarios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>entidad, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>puedan <span class=\"__1 _7\"></span>ser <span class=\"__1 _6\"></span>calificadas <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>de inversi\u00f3n o <span class=\"__1 _6\"></span>financia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n.<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>Entre los flujos <span class=\"__1 _6\"></span>de efectivo de explotaci\u00f3n <span class=\"__1 _6\"></span>cabe destacar el <span class=\"__1 _6\"></span>ep\u00edg<span class=\"__1 _3\"></span>raf<span class=\"__1 _3\"></span>e \u201cOtros <span class=\"__1 _6\"></span>ajus<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> del <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o\u201d que <span class=\"__1 _6\"></span>incluye, fundamentalment<span class=\"__1 _3\"></span>e conceptos que <span class=\"__1 _6\"></span>est\u00e1n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>idos en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>Resultado <span class=\"__1 _6\"></span>Antes <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Impuestos <span class=\"__1 _6\"></span>pero <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>partidas que <span class=\"__1 _6\"></span>ya est\u00e1n <span class=\"__1 _6\"></span>recogidas en <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>ep\u00edgrafes del <span class=\"__1 _6\"></span>Estado <span class=\"__1 _6\"></span>de Flujos <span class=\"__1 _6\"></span>de Efectivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> acuerdo con su natural<span class=\"__1 _3\"></span>eza. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades <span class=\"__1 _20\"></span>de in<span class=\"__1 _3\"></span>versi\u00f3n <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>las de <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _20\"></span>y dispo<span class=\"__1 _3\"></span>sici\u00f3n <span class=\"__1 _20\"></span>de activ<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>largo p<span class=\"__1 _3\"></span>lazo, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _3\"></span>omo<span class=\"__1 _20\"></span> </span></span>de otras inversi<span class=\"__1 _3\"></span>ones no incluid<span class=\"__1 _3\"></span>as en el efectivo <span class=\"__1 _3\"></span>y los equivalentes<span class=\"__1 _3\"></span> al efectivo. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades  de <span class=\"__1 _2c\"> </span>financiaci\u00f3n <span class=\"__1 _2c\"> </span>son <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>actividades  que <span class=\"__1 _2c\"> </span>producen <span class=\"__1 _2c\"> </span>cambios <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>tama\u00f1o  y </span></span>composici\u00f3n de los<span class=\"__1 _3\"></span> capitales propi<span class=\"__1 _3\"></span>os y de los pr\u00e9sta<span class=\"__1 _3\"></span>mos tomados por<span class=\"__1 _3\"></span> parte del Grupo. A efect<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>la elaboraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los es<span class=\"__1 _3\"></span>tados de <span class=\"__1 _20\"></span>flujos de <span class=\"__1 _20\"></span>efectivo cons<span class=\"__1 _3\"></span>olidados, <span class=\"__1 _3\"></span>se h<span class=\"__1 _20\"></span>a considerado <span class=\"__1 _20\"></span>como \u201cefectivo <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>equivalentes <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>efectivo\u201d <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>caja <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>dep\u00f3sitos <span class=\"__1 _1a\"> </span>bancarios <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>vista, <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como  aq<span class=\"__1 _3\"></span>uellas<span class=\"__1 _3\"></span> inversiones <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>to p<span class=\"__1 _3\"></span>lazo d<span class=\"__1 _20\"></span>e gran <span class=\"__1 _3\"></span>liquidez, <span class=\"__1 _20\"></span>que son <span class=\"__1 _20\"></span>f\u00e1cilmente c<span class=\"__1 _3\"></span>onvertibles <span class=\"__1 _20\"></span>en imp<span class=\"__1 _3\"></span>ortes dete<span class=\"__1 _3\"></span>rminados<span class=\"__1 _3\"></span> de efectivo, estand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> suje<span class=\"__1 _3\"></span>tos a un riesgo p<span class=\"__1 _3\"></span>oco significativo de ca<span class=\"__1 _3\"></span>mbios en su val<span class=\"__1 _3\"></span>or.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "u)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Estado de flujos de<span class=\"__1 _3\"></span> efectivo conso<span class=\"__1 _3\"></span>lidado </span></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>elabora <span class=\"__1 _13\"></span>su <span class=\"__1 _6\"></span>estado <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>efe<span class=\"__1 _3\"></span>ctivo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>acuerd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>NIC <span class=\"__1 _7\"></span>7 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cEstado <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>flujos <span class=\"__1 _7\"></span>de </span>efectivo\u201d  siguiendo  el <span class=\"__1 _2c\"> </span>m\u00e9todo  indirecto,  utilizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>siguientes  expresiones  en <span class=\"__1 _2c\"> </span>los  siguientes sentidos: -<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Flujos de efectivo son las<span class=\"__1 _3\"></span> entradas y salidas de <span class=\"__1 _3\"></span>efectivo y equival<span class=\"__1 _20\"></span>entes de efectivo. </span></span>-<span class=\"ffb\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">Actividades de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _3\"></span>son las <span class=\"__1 _20\"></span>actividades qu<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>onstituyen la <span class=\"__1 _20\"></span>principal fu<span class=\"__1 _3\"></span>ente <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>gresos<span class=\"__1 _3\"></span> </span></span>ordinarios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>entidad, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>puedan <span class=\"__1 _7\"></span>ser <span class=\"__1 _6\"></span>calificadas <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>de inversi\u00f3n o <span class=\"__1 _6\"></span>financia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n.<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>Entre los flujos <span class=\"__1 _6\"></span>de efectivo de explotaci\u00f3n <span class=\"__1 _6\"></span>cabe destacar el <span class=\"__1 _6\"></span>ep\u00edg<span class=\"__1 _3\"></span>raf<span class=\"__1 _3\"></span>e \u201cOtros <span class=\"__1 _6\"></span>ajus<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> del <span class=\"__1 _6\"></span>resultad<span class=\"__1 _3\"></span>o\u201d que <span class=\"__1 _6\"></span>incluye, fundamentalment<span class=\"__1 _3\"></span>e conceptos que <span class=\"__1 _6\"></span>est\u00e1n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>idos en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>Resultado <span class=\"__1 _6\"></span>Antes <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Impuestos <span class=\"__1 _6\"></span>pero <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo, <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>partidas que <span class=\"__1 _6\"></span>ya est\u00e1n <span class=\"__1 _6\"></span>recogidas en <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>ep\u00edgrafes del <span class=\"__1 _6\"></span>Estado <span class=\"__1 _6\"></span>de Flujos <span class=\"__1 _6\"></span>de Efectivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> acuerdo con su natural<span class=\"__1 _3\"></span>eza. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades <span class=\"__1 _20\"></span>de in<span class=\"__1 _3\"></span>versi\u00f3n <span class=\"__1 _20\"></span>son <span class=\"__1 _20\"></span>las de <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _20\"></span>y dispo<span class=\"__1 _3\"></span>sici\u00f3n <span class=\"__1 _20\"></span>de activ<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>largo p<span class=\"__1 _3\"></span>lazo, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _3\"></span>omo<span class=\"__1 _20\"></span> </span></span>de otras inversi<span class=\"__1 _3\"></span>ones no incluid<span class=\"__1 _3\"></span>as en el efectivo <span class=\"__1 _3\"></span>y los equivalentes<span class=\"__1 _3\"></span> al efectivo. -<span class=\"ffb\"> <span class=\"__1 _3e\"> </span><span class=\"ff1_1\">Actividades  de <span class=\"__1 _2c\"> </span>financiaci\u00f3n <span class=\"__1 _2c\"> </span>son <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>actividades  que <span class=\"__1 _2c\"> </span>producen <span class=\"__1 _2c\"> </span>cambios <span class=\"__1 _2c\"> </span>en <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>tama\u00f1o  y </span></span>composici\u00f3n de los<span class=\"__1 _3\"></span> capitales propi<span class=\"__1 _3\"></span>os y de los pr\u00e9sta<span class=\"__1 _3\"></span>mos tomados por<span class=\"__1 _3\"></span> parte del Grupo. A efect<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>la elaboraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los es<span class=\"__1 _3\"></span>tados de <span class=\"__1 _20\"></span>flujos de <span class=\"__1 _20\"></span>efectivo cons<span class=\"__1 _3\"></span>olidados, <span class=\"__1 _3\"></span>se h<span class=\"__1 _20\"></span>a considerado <span class=\"__1 _20\"></span>como \u201cefectivo <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>equivalentes <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>efectivo\u201d <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>caja <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>dep\u00f3sitos <span class=\"__1 _1a\"> </span>bancarios <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>vista, <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como  aq<span class=\"__1 _3\"></span>uellas<span class=\"__1 _3\"></span> inversiones <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>to p<span class=\"__1 _3\"></span>lazo d<span class=\"__1 _20\"></span>e gran <span class=\"__1 _3\"></span>liquidez, <span class=\"__1 _20\"></span>que son <span class=\"__1 _20\"></span>f\u00e1cilmente c<span class=\"__1 _3\"></span>onvertibles <span class=\"__1 _20\"></span>en imp<span class=\"__1 _3\"></span>ortes dete<span class=\"__1 _3\"></span>rminados<span class=\"__1 _3\"></span> de efectivo, estand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> suje<span class=\"__1 _3\"></span>tos a un riesgo p<span class=\"__1 _3\"></span>oco significativo de ca<span class=\"__1 _3\"></span>mbios en su val<span class=\"__1 _3\"></span>or.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "v)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Estimaciones real<span class=\"__1 _3\"></span>izadas </span></span>En <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>consolidados <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span><span class=\"ls19\">202</span>4<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>se han <span class=\"__1 _2c\"> </span>realizado <span class=\"__1 _14\"> </span>estimacion<span class=\"__1 _3\"></span>es <span class=\"__1 _14\"> </span>para <span class=\"__1 _2c\"> </span>cuantificar <span class=\"__1 _2c\"> </span>algunos <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>activos, <span class=\"__1 _14\"> </span>pasivos, <span class=\"__1 _2c\"> </span>ingresos, <span class=\"__1 _2c\"> </span>gastos <span class=\"__1 _2c\"> </span>y compromisos que figuran<span class=\"__1 _3\"></span> registrados en <span class=\"__1 _20\"></span>ello<span class=\"__1 _6\"></span>s. <span class=\"__1 _3\"></span>B\u00e1sicamente, e<span class=\"__1 _3\"></span>stas estimaci<span class=\"__1 _3\"></span>ones se refi<span class=\"__1 _3\"></span>eren a:<span class=\"ff5\"> </span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Las p\u00e9rdid<span class=\"__1 _3\"></span>as por deteri<span class=\"__1 _3\"></span>oro de deter<span class=\"__1 _3\"></span>minados activos (notas 7, 8, <span class=\"__1 _3\"></span>9, 12 y 14) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La valoraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de<span class=\"__1 _3\"></span> los fondos<span class=\"__1 _3\"></span> de comercio (n<span class=\"__1 _3\"></span>ota 7) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La recup<span class=\"__1 _3\"></span>erabilidad de la <span class=\"__1 _3\"></span>obra ejecu<span class=\"__1 _3\"></span>tada pendiente de <span class=\"__1 _3\"></span>certificar (notas <span class=\"__1 _3\"></span>3.s y 16) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La recup<span class=\"__1 _3\"></span>erabilidad de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s a<span class=\"__1 _3\"></span>ctivos por impuest<span class=\"__1 _3\"></span>os diferidos (nota 24) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">El <span class=\"__1 _3\"></span>importe de <span class=\"__1 _3\"></span>determinada<span class=\"__1 _3\"></span>s provisiones <span class=\"__1 _3\"></span>y, en <span class=\"__1 _3\"></span>particular, <span class=\"__1 _3\"></span>las relacionadas <span class=\"__1 _3\"></span>con rec<span class=\"__1 _3\"></span>lamaciones<span class=\"__1 _20\"></span> </span></span>y litigios y las p\u00e9rdidas pr<span class=\"__1 _20\"></span>esupuestadas en contratos d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onstrucci\u00f3n (nota 19)<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La vida<span class=\"__1 _3\"></span> \u00fatil de los acti<span class=\"__1 _3\"></span>vos intangibles y materiale<span class=\"__1 _20\"></span>s (<span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>tas 7 y 8) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La det<span class=\"__1 _3\"></span>erminaci\u00f3n d<span class=\"__1 _3\"></span>el valor razonable de la<span class=\"__1 _3\"></span>s inversione<span class=\"__1 _3\"></span>s inmobiliarias (n<span class=\"__1 _3\"></span>otas 5 y 9) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La det<span class=\"__1 _3\"></span>erminaci\u00f3n d<span class=\"__1 _3\"></span>el importe recup<span class=\"__1 _3\"></span>erable de las exist<span class=\"__1 _3\"></span>encias (notas 5 y 15) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Las <span class=\"__1 _18\"> </span>hip\u00f3tesis <span class=\"__1 _33\"> </span>empleadas <span class=\"__1 _18\"> </span>en <span class=\"__1 _35\"> </span>el <span class=\"__1 _33\"> </span>c\u00e1lculo <span class=\"__1 _33\"> </span>actuarial <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>los <span class=\"__1 _33\"> </span>pasivos <span class=\"__1 _33\"> </span>y <span class=\"__1 _35\"> </span>compromis<span class=\"__1 _3\"></span>os <span class=\"__1 _33\"> </span>por </span></span>retribuciones poste<span class=\"__1 _3\"></span>mpleo (notas 19 y 25)<span class=\"__1 _20\"></span> -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">El val<span class=\"__1 _3\"></span>or de mercad<span class=\"__1 _3\"></span>o de los derivados (n<span class=\"__1 _3\"></span>ota 23) </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Cost<span class=\"__1 _3\"></span>e de las combin<span class=\"__1 _3\"></span>aciones de negocios (n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta 4)<span class=\"__1 _5f\"> </span></span></span>A <span class=\"__1 _6\"></span>pesar de <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>estas <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>maciones <span class=\"__1 _6\"></span>se han <span class=\"__1 _6\"></span>realizado <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>funci\u00f3n de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>mejor <span class=\"__1 _6\"></span>informaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>disponible a la <span class=\"__1 _20\"></span>fecha de <span class=\"__1 _20\"></span>formulaci\u00f3n <span class=\"__1 _20\"></span>de estas <span class=\"__1 _20\"></span>cuentas <span class=\"__1 _20\"></span>anuales c<span class=\"__1 _3\"></span>onsolidadas <span class=\"__1 _20\"></span>sobre l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>hechos a<span class=\"__1 _3\"></span>nalizados, <span class=\"__1 _20\"></span>es p<span class=\"__1 _3\"></span>osible que acontecimientos que <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>uedan tener <span class=\"__1 _6\"></span>lug<span class=\"__1 _3\"></span>ar en <span class=\"__1 _6\"></span>el futuro obliguen a <span class=\"__1 _6\"></span>modificarla<span class=\"__1 _3\"></span>s (al <span class=\"__1 _6\"></span>alza<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>o a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> baja) en pr\u00f3ximos ejercicio<span class=\"__1 _3\"></span>s, lo que se har\u00eda de forma prosp<span class=\"__1 _3\"></span>ectiva, reconociend<span class=\"__1 _3\"></span>o los efect<span class=\"__1 _3\"></span>os del cambio de estimaci\u00f3n en las<span class=\"__1 _3\"></span> correspo<span class=\"__1 _3\"></span>ndientes cuentas anuales<span class=\"__1 _3\"></span> futuras. La <span class=\"__1 _2d\"> </span>NIIF <span class=\"__1 _1a\"> </span>7 <span class=\"__1 _2d\"></span>\u201cInstrumentos <span class=\"__1 _2d\"></span>financieros<span class=\"__1 _3\"></span>: <span class=\"__1 _2d\"> </span>informaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>revelar\u201d <span class=\"__1 _2d\"> </span>requiere <span class=\"__1 _1a\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>valoraciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>strumentos <span class=\"__1 _20\"></span>financieros, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>de ac<span class=\"__1 _3\"></span>tivo <span class=\"__1 _20\"></span>como<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>de pasiv<span class=\"__1 _3\"></span>o, s<span class=\"__1 _3\"></span>e clasifiq<span class=\"__1 _20\"></span>uen de <span class=\"__1 _3\"></span>acuerdo <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> la relevancia de las <span class=\"__1 _3\"></span>variables utili<span class=\"__1 _3\"></span>zadas en tal val<span class=\"__1 _3\"></span>oraci\u00f3n, estableciendo<span class=\"__1 _3\"></span> la siguiente jerarqu\u00eda:<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel 1: precios de <span class=\"__1 _3\"></span>cotizaci\u00f3n (no<span class=\"__1 _3\"></span> ajustados) en <span class=\"__1 _3\"></span>mercados activos para id<span class=\"__1 _3\"></span>\u00e9nticos in<span class=\"__1 _3\"></span>strumentos. </span></span>-<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel <span class=\"__1 _2c\"> </span>2: <span class=\"__1 _14\"> </span>datos <span class=\"__1 _2c\"> </span>distintos <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>precio <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>cotizaci\u00f3n <span class=\"__1 _2c\"> </span>que <span class=\"__1 _14\"> </span>sean  o<span class=\"__1 _6\"></span>bser<span class=\"__1 _3\"></span>vables <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>instrument<span class=\"__1 _3\"></span>o </span></span>financiero, tant<span class=\"__1 _3\"></span>o directame<span class=\"__1 _3\"></span>nte (esto es, l<span class=\"__1 _3\"></span>os precios) co<span class=\"__1 _3\"></span>mo indirectamente<span class=\"__1 _3\"></span> (es decir, deri<span class=\"__1 _3\"></span>vados <span class=\"__1 _3\"></span>de los precios).  -<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel 3: datos para<span class=\"__1 _3\"></span> el instru<span class=\"__1 _3\"></span>mento financiero<span class=\"__1 _3\"></span> que no se basen <span class=\"__1 _3\"></span>en datos obser<span class=\"__1 _3\"></span>vables de mer<span class=\"__1 _3\"></span>cado. </span></span>La <span class=\"__1 _6\"></span>pr\u00e1c<span class=\"__1 _20\"></span>tica <span class=\"__1 _6\"></span>totalidad de los <span class=\"__1 _6\"></span>activos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os financieros del Grupo, <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> se <span class=\"__1 _6\"></span>valora<span class=\"__1 _3\"></span>n a <span class=\"__1 _6\"></span>valor razonable<span class=\"__1 _3\"></span>, son de nivel 2.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "La <span class=\"__1 _2d\"> </span>NIIF <span class=\"__1 _1a\"> </span>7 <span class=\"__1 _2d\"></span>\u201cInstrumentos <span class=\"__1 _2d\"></span>financieros<span class=\"__1 _3\"></span>: <span class=\"__1 _2d\"> </span>informaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>revelar\u201d <span class=\"__1 _2d\"> </span>requiere <span class=\"__1 _1a\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>valoraciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>strumentos <span class=\"__1 _20\"></span>financieros, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>de ac<span class=\"__1 _3\"></span>tivo <span class=\"__1 _20\"></span>como<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>de pasiv<span class=\"__1 _3\"></span>o, s<span class=\"__1 _3\"></span>e clasifiq<span class=\"__1 _20\"></span>uen de <span class=\"__1 _3\"></span>acuerdo <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> la relevancia de las <span class=\"__1 _3\"></span>variables utili<span class=\"__1 _3\"></span>zadas en tal val<span class=\"__1 _3\"></span>oraci\u00f3n, estableciendo<span class=\"__1 _3\"></span> la siguiente jerarqu\u00eda:<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel 1: precios de <span class=\"__1 _3\"></span>cotizaci\u00f3n (no<span class=\"__1 _3\"></span> ajustados) en <span class=\"__1 _3\"></span>mercados activos para id<span class=\"__1 _3\"></span>\u00e9nticos in<span class=\"__1 _3\"></span>strumentos. </span></span>-<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel <span class=\"__1 _2c\"> </span>2: <span class=\"__1 _14\"> </span>datos <span class=\"__1 _2c\"> </span>distintos <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>precio <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>cotizaci\u00f3n <span class=\"__1 _2c\"> </span>que <span class=\"__1 _14\"> </span>sean  o<span class=\"__1 _6\"></span>bser<span class=\"__1 _3\"></span>vables <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>instrument<span class=\"__1 _3\"></span>o </span></span>financiero, tant<span class=\"__1 _3\"></span>o directame<span class=\"__1 _3\"></span>nte (esto es, l<span class=\"__1 _3\"></span>os precios) co<span class=\"__1 _3\"></span>mo indirectamente<span class=\"__1 _3\"></span> (es decir, deri<span class=\"__1 _3\"></span>vados <span class=\"__1 _3\"></span>de los precios).  -<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Nivel 3: datos para<span class=\"__1 _3\"></span> el instru<span class=\"__1 _3\"></span>mento financiero<span class=\"__1 _3\"></span> que no se basen <span class=\"__1 _3\"></span>en datos obser<span class=\"__1 _3\"></span>vables de mer<span class=\"__1 _3\"></span>cado. </span></span>La <span class=\"__1 _6\"></span>pr\u00e1c<span class=\"__1 _20\"></span>tica <span class=\"__1 _6\"></span>totalidad de los <span class=\"__1 _6\"></span>activos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os financieros del Grupo, <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> se <span class=\"__1 _6\"></span>valora<span class=\"__1 _3\"></span>n a <span class=\"__1 _6\"></span>valor razonable<span class=\"__1 _3\"></span>, son de nivel 2.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "a) Combinacione<span class=\"__1 _3\"></span>s de negocio En <span class=\"__1 _6\"></span>el mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>ero <span class=\"__1 _6\"></span>de 2024, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vidad <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Servici<span class=\"__1 _3\"></span>os M<span class=\"__1 _6\"></span>edio<span class=\"__1 _3\"></span>ambientales ha <span class=\"__1 _6\"></span>adquiri<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>en Portugal <span class=\"__1 _6\"></span>el 55% d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>sociedad Resic<span class=\"__1 _3\"></span>orreia <span class=\"__1 _3\"></span>Gestao <span class=\"__1 _3\"></span>e Ser<span class=\"__1 _3\"></span>vi\u00e7os <span class=\"__1 _3\"></span>de A<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bien<span class=\"__1 _3\"></span>te, <span class=\"__1 _3\"></span>Lda. p<span class=\"__1 _3\"></span>or un <span class=\"__1 _20\"></span>importe de <span class=\"__1 _3\"></span>9.<span class=\"ls19\">819</span> miles <span class=\"__1 _20\"></span>de euros. <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>desembolsa<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>3.049 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>registran en <span class=\"__1 _6\"></span>el estado de flujos de<span class=\"__1 _3\"></span> efectiv<span class=\"__1 _3\"></span>o adjunto en el ep\u00edgraf<span class=\"__1 _3\"></span>e \u201cPagos p<span class=\"__1 _3\"></span>or inversiones\u201d. <span class=\"ff1_1\"> </span>En el <span class=\"__1 _3\"></span>mes de <span class=\"__1 _3\"></span>abril d<span class=\"__1 _3\"></span>e 202<span class=\"__1 _3\"></span>4, FCC, <span class=\"__1 _3\"></span>S.A. h<span class=\"__1 _3\"></span>a adquirid<span class=\"__1 _3\"></span>o el <span class=\"__1 _3\"></span>100% de <span class=\"__1 _3\"></span>la sociedad<span class=\"__1 _3\"></span> Tranv\u00eda<span class=\"__1 _3\"></span> de Parla<span class=\"__1 _20\"></span>, S.A. por u<span class=\"__1 _3\"></span>n importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>18.000 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>euros. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>pagado <span class=\"__1 _20\"></span>se <span class=\"__1 _c\"></span>ha <span class=\"__1 _20\"></span>registrado <span class=\"__1 _20\"></span>en <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>estado <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>flujos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>efectivo<span class=\"__1 _3\"></span> adjunto en el ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cPagos por inversiones<span class=\"__1 _3\"></span>\u201d. <span class=\"ff1_1\">Se ha registrado un resultado d<span class=\"__1 _3\"></span>e explotaci\u00f3n positiv<span class=\"__1 _20\"></span>o </span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>41.178 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _13\"></span><span class=\"ffc\">en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>\u201c<span class=\"__1 _6\"></span></span>Ca<span class=\"__1 _3\"></span>mbios <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>valor, <span class=\"__1 _7\"></span>deterioro <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>por enajenaciones <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ovili<span class=\"__1 _20\"></span>zado<span class=\"__1 _6\"></span><span class=\"ffc\">\u201d</span> <span class=\"__1 _6\"></span>(no<span class=\"__1 _3\"></span>ta <span class=\"__1 _6\"></span>27.d) <span class=\"__1 _6\"></span>al ser <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>contrapre<span class=\"__1 _3\"></span>staci\u00f3n <span class=\"__1 _6\"></span>pagada<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>inferior<span class=\"__1 _3\"></span> al valor razonable de l<span class=\"__1 _3\"></span>os activ<span class=\"__1 _3\"></span>os adquiridos. En <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024, <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>Environmental <span class=\"__1 _13\"></span>S<span class=\"__1 _3\"></span>ervices, <span class=\"__1 _7\"></span>Llc. <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>adquirido <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>Estados Unidos <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>100% <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>socie<span class=\"__1 _3\"></span>dad <span class=\"__1 _6\"></span>Gel <span class=\"__1 _6\"></span>Recycling <span class=\"__1 _6\"></span>Holding<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>mayores<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>compa\u00f1\u00edas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>gesti<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de residuos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Fl<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rida central, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>35.477 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros. <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de 2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> han desembolsado <span class=\"__1 _6\"></span><span class=\"ls19\">30</span>.802 miles <span class=\"__1 _6\"></span>de euros que <span class=\"__1 _6\"></span>se registran en <span class=\"__1 _6\"></span>el estado <span class=\"__1 _6\"></span>de flujos de <span class=\"__1 _6\"></span>efectiv<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>adjun<span class=\"__1 _3\"></span>to en el ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cPagos por inversi<span class=\"__1 _3\"></span>ones\u201d.<span class=\"ff1_1\"> </span>En  el  mes  de  junio  de  2024,  se<span class=\"__1 _3\"></span>  ha  perfeccionado<span class=\"__1 _3\"></span>  la  adquisici\u00f3n  por  parte  de  Ser<span class=\"__1 _3\"></span>vicios  Medi<span class=\"__1 _3\"></span>o Ambientales <span class=\"__1 _20\"></span>del negocio <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>filial <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Urbaser en <span class=\"__1 _20\"></span>el R<span class=\"__1 _3\"></span>eino Un<span class=\"__1 _3\"></span>ido, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _20\"></span>un importe <span class=\"__1 _20\"></span>de 265.143 <span class=\"__1 _20\"></span>miles de<span class=\"__1 _3\"></span> euros. <span class=\"__1 _2d\"></span>El <span class=\"__1 _2d\"> </span>negocio <span class=\"__1 _2d\"></span>adquirido <span class=\"__1 _2d\"></span>cuenta <span class=\"__1 _2d\"></span>con <span class=\"__1 _2d\"> </span>instalacione<span class=\"__1 _3\"></span>s <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>compos<span class=\"__1 _6\"></span>taje,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>recuperaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>materiales, valorizaci\u00f3n <span class=\"__1 _3\"></span>energ\u00e9tica <span class=\"__1 _20\"></span>y disposici\u00f3n fin<span class=\"__1 _3\"></span>al, ad<span class=\"__1 _3\"></span>em\u00e1s de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>centros de<span class=\"__1 _3\"></span> reciclaje <span class=\"__1 _3\"></span>dom\u00e9s<span class=\"__1 _3\"></span>tico. Ade<span class=\"__1 _3\"></span>m\u00e1s, p<span class=\"__1 _3\"></span>resta servicios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>recogida <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>residuos <span class=\"__1 _13\"></span>municipales, <span class=\"__1 _13\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>centros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>reciclaje <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>lim<span class=\"__1 _6\"></span>piez<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>viaria. <span class=\"__1 _13\"></span>El importe pagado se <span class=\"__1 _6\"></span>h<span class=\"ffc\">a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>regis<span class=\"__1 _20\"></span>trado <span class=\"__1 _6\"></span>en el estado <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> flujos <span class=\"__1 _6\"></span>de efectivo adjunto en el ep\u00edgrafe \u201cPagos <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> </span>inversiones\u201d.<span class=\"__1 _5f\"> </span>Las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>Beacon <span class=\"__1 _7\"></span>Waste <span class=\"__1 _6\"></span>Limited, <span class=\"__1 _6\"></span>Mercia <span class=\"__1 _6\"></span>Waste <span class=\"__1 _6\"></span>Management <span class=\"__1 _7\"></span>Ltd. <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Severn <span class=\"__1 _6\"></span>Waste <span class=\"__1 _6\"></span>Limited, <span class=\"__1 _6\"></span>en las <span class=\"__1 _38\"> </span>que <span class=\"__1 _38\"> </span>Servicios <span class=\"__1 _38\"> </span>M<span class=\"__1 _6\"></span>edi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _38\"> </span>Ambientale<span class=\"__1 _3\"></span>s <span class=\"__1 _38\"> </span>ostentaba <span class=\"__1 _38\"> </span>un <span class=\"__1 _38\"> </span>50<span class=\"__1 _6\"></span>%<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>participaci\u00f3n <span class=\"__1 _38\"> </span>(nota <span class=\"__1 _18\"> </span>12), <span class=\"__1 _38\"> </span>pasan <span class=\"__1 _38\"> </span>a consolidarse por <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>\u00e9todo global, ya <span class=\"__1 _6\"></span>que Urbaser ten\u00eda el <span class=\"__1 _6\"></span>restante 50%. <span class=\"__1 _6\"></span>E<span class=\"__1 _3\"></span>ste cambio de <span class=\"__1 _6\"></span>m\u00e9todo ha supuesto <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>un <span class=\"__1 _6\"></span>resultado <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>17.111 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>uros <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>puesta <span class=\"__1 _7\"></span>a valor <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>parti<span class=\"__1 _3\"></span>cipaci\u00f3n <span class=\"__1 _6\"></span>previamen<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>osten<span class=\"__1 _3\"></span>tada <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>antes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>combinaci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e negocios <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>negativo <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>imputaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>ajustes<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _13\"></span>que aportaban dichas <span class=\"__1 _6\"></span>soci<span class=\"__1 _3\"></span>edades en <span class=\"__1 _6\"></span>el momento de <span class=\"__1 _6\"></span>su cambio <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>\u00e9todo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e consolidaci\u00f3n po<span class=\"__1 _6\"></span>r importe<span class=\"__1 _20\"></span> de 3.198 miles de<span class=\"__1 _3\"></span> euros (notas <span class=\"ls19\">12</span>, 18 y 27.h<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ag<span class=\"__1 _3\"></span>osto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>ad<span class=\"__1 _3\"></span>quirido <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>Francia <span class=\"__1 _6\"></span>el 100% de Europe Services Groupe, que <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esta servicios<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>ogida de residuos municipales, limpi<span class=\"__1 _3\"></span>eza viaria, <span class=\"__1 _6\"></span>servici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>li<span class=\"__1 _3\"></span>mpieza profesionales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de mantenimiento <span class=\"__1 _6\"></span>para clientes <span class=\"__1 _6\"></span>p\u00fabli<span class=\"__1 _3\"></span>cos <span class=\"__1 _6\"></span>y privados<span class=\"__1 _6\"></span>, <span class=\"__1 _6\"></span>por un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>107.430 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>pag<span class=\"__1 _3\"></span>ado <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>registrad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>fluj<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de efectivo adjunto en <span class=\"__1 _3\"></span>el ep\u00edgrafe \u201cPag<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s p<span class=\"__1 _3\"></span>or inversiones<span class=\"__1 _3\"></span>\u201d. <span class=\"ff1_1\"> </span>A <span class=\"__1 _2d\"> </span>continuaci\u00f3n <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>detalla <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>composici\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>balances <span class=\"__1 _2d\"> </span>incorporados <span class=\"__1 _13\"></span>por <span class=\"__1 _1a\"> </span>las <span class=\"__1 _13\"></span>combinaciones <span class=\"__1 _2d\"> </span>de negocio a 31 de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _3\"></span>e 2024: 2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Activo no corriente 687.906 <span class=\"ls0_1\"> </span>42.408 <span class=\"ls0_1\"> </span>8.732 <span class=\"ls0_1\"> </span>31.430 <span class=\"ls0_1\"> </span>116.859 <span class=\"ls0_1\"> </span>Inmovilizado intangible 283.104  8.162  6.906                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>112.029  Inmovilizado material 60.039  34.235  1.826  1 <span class=\"ls0_1\"> </span>4.623  Activos financieros no corrientes 320.625  11 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>31.429  207 <span class=\"ls0_1\"> </span>Activos por impuestos diferidos 24.138                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Activo corriente 152.247 <span class=\"ls0_1\"> </span>1.480 <span class=\"ls0_1\"> </span>4.377 <span class=\"ls0_1\"> </span>48.808 <span class=\"ls0_1\"> </span>31.966 <span class=\"ls0_1\"> </span>Existencias 4.748                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>10 <span class=\"ls0_1\"> </span>933 <span class=\"ls0_1\"> </span>152 <span class=\"ls0_1\"> </span>Deudores comerciales y otras cuentas a cobrar 50.791  1.332  2.221  7.419  19.653  Otros activos financieros corrientes 6.011                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>34 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.271  Otros activos corrientes 10.454  102 <span class=\"ls0_1\"> </span>58 <span class=\"ls0_1\"> </span>6 <span class=\"ls0_1\"> </span>594 <span class=\"ls0_1\"> </span>Efectivo y otros activos l\u00edquidos equivalentes 80.243  46 <span class=\"ls0_1\"> </span>2.054  40.450  10.296  Total activo 840.153 <span class=\"ls0_1\"> </span>43.888 <span class=\"ls0_1\"> </span>13.109 <span class=\"ls0_1\"> </span>80.238 <span class=\"ls0_1\"> </span>148.825 <span class=\"ls0_1\"> </span>Patrimonio Neto 300.822 <span class=\"ls0_1\"> </span>35.477 <span class=\"ls0_1\"> </span>9.819 <span class=\"ls0_1\"> </span>59.178 <span class=\"ls0_1\"> </span>107.430 <span class=\"ls0_1\"> </span>Pasivo no corriente 455.711 <span class=\"ls0_1\"> </span>7.469 <span class=\"ls0_1\"> </span>367 <span class=\"ls0_1\"> </span>13.119 <span class=\"ls0_1\"> </span>16.334 <span class=\"ls0_1\"> </span>Provisiones no corrientes 42.971                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>994 <span class=\"ls0_1\"> </span>Pasivos financieros no corrientes 348.117                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.015  Pasivos por impuestos diferidos 64.580  7.469  367 <span class=\"ls0_1\"> </span>2.528  14.325  Otros pasivos no corrientes 43 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>10.591                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Pasivo corriente 83.620 <span class=\"ls0_1\"> </span>942 <span class=\"ls0_1\"> </span>2.923 <span class=\"ls0_1\"> </span>7.941 <span class=\"ls0_1\"> </span>25.061 <span class=\"ls0_1\"> </span>Provisiones corrientes                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>97 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.510  Pasivos financieros corrientes 29.920                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Acreedores comerciales y otras cuentas a pagar 53.700  942 <span class=\"ls0_1\"> </span>2.822  7.941  20.551  Total pasivo y patrimonio<span class=\"__1 _3\"></span> neto<span class=\"__1 _6\"></span> 840.153 <span class=\"ls0_1\"> </span>43.888 <span class=\"ls0_1\"> </span>13.109 <span class=\"ls0_1\"> </span>80.238 <span class=\"ls0_1\"> </span>148.825<span class=\"__1 _5f\"> </span>Como  c<span class=\"__1 _3\"></span>onsecuencia <span class=\"__1 _32\"> </span>de <span class=\"__1 _32\"> </span>las  citada<span class=\"__1 _20\"></span>s  combinaciones<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e  negoci<span class=\"__1 _3\"></span>o  se <span class=\"__1 _32\"> </span>ha  pr<span class=\"__1 _3\"></span>ocedido  a<span class=\"__1 _3\"></span>  de<span class=\"__1 _3\"></span>terminar <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>valor razonable de los<span class=\"__1 _3\"></span> activos adq<span class=\"__1 _3\"></span>uiridos. El cuadro sigu<span class=\"__1 _3\"></span>iente muestra<span class=\"__1 _3\"></span> los importes asig<span class=\"__1 _20\"></span>nados a <span class=\"__1 _6\"></span>activos y<span class=\"__1 _3\"></span> pasivos<span class=\"__1 _3\"></span> para <span class=\"__1 _6\"></span>reflejar <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>razonable <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>toma <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>control, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>cuales <span class=\"__1 _6\"></span>est\u00e1n <span class=\"__1 _6\"></span>reco<span class=\"__1 _6\"></span>gid<span class=\"__1 _20\"></span>os <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>anterior cuadro: 2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Inmovilizado intangible 98.323  634 <span class=\"ls0_1\"> </span>1.493   - 57.300  Inmovilizado material  - 27.030   -  -  - Activos financieros no corrientes 30.411   -  - 9.365   - Total asignaciones al activo  128.734 <span class=\"ls0_1\"> </span>27.664 <span class=\"ls0_1\"> </span>1.493 <span class=\"ls0_1\"> </span>9.365 <span class=\"ls0_1\"> </span>57.300 <span class=\"ls0_1\"> </span>Pasivo no corriente (pasivos por impuestos diferidos) 32.184 <span class=\"ls0_1\"> </span>7.469 <span class=\"ls0_1\"> </span>358 <span class=\"ls0_1\"> </span>2.341 <span class=\"ls0_1\"> </span>14.325 <span class=\"ls0_1\"> </span>Total asignaciones al pasivo 32.184  7.469  358 <span class=\"ls0_1\"> </span>2.341  14.325  Total asignaciones netas 96.550 <span class=\"ls0_1\"> </span>20.195 <span class=\"ls0_1\"> </span>1.135 <span class=\"ls0_1\"> </span>7.024 <span class=\"ls0_1\"> </span>42.975 <span class=\"ls0_1\"> </span>A  continuaci\u00f3n<span class=\"__1 _3\"></span>  se  facilita<span class=\"__1 _3\"></span>  la  conciliaci\u00f3n  entr<span class=\"__1 _3\"></span>e  la  contrapres<span class=\"__1 _3\"></span>taci\u00f3n  transferid<span class=\"__1 _20\"></span>a  en  las  anterior<span class=\"ls1b\">es</span> combinaciones de neg<span class=\"__1 _3\"></span>ocios, el import<span class=\"__1 _3\"></span>e de los interes<span class=\"__1 _3\"></span>es minoritarios recon<span class=\"__1 _3\"></span>ocidos y el val<span class=\"__1 _3\"></span>or razonable de los activos net<span class=\"__1 _3\"></span>os adquirid<span class=\"__1 _3\"></span>os:  2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Importe de la adquisici\u00f3n 265.143  35.477  9.819  18.000  107.430  Valor razonable Intereses Minoritarios adquiridos (4) -<span class=\"lsf\">   </span> -<span class=\"lsf\">   </span>            <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>           <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Valor razonable participaci\u00f3n anterior 35.683  -<span class=\"lsf\">   </span> -<span class=\"lsf\">   </span>            <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>           <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>- Valor razonable activos netos (237.517) (28.006) (2.913) (59.178) (52.748) Fondo de comercio / (Diferencia negativa de consolidaci\u00f3n) 63.305 <span class=\"ls0_1\"> </span>7.471 <span class=\"ls0_1\"> </span>6.906 <span class=\"ls0_1\"> </span>(41.178) 54.682 <span class=\"ls0_1\"> </span>Las <span class=\"__1 _20\"></span>combinaciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>negocio <span class=\"__1 _c\"></span>anteriores <span class=\"__1 _20\"></span>han <span class=\"__1 _20\"></span>aportado <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>ingresos <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>rdin<span class=\"__1 _3\"></span>arios <span class=\"__1 _c\"></span>y r<span class=\"__1 _20\"></span>esultados <span class=\"__1 _20\"></span>a la<span class=\"__1 _20\"></span> cuen<span class=\"__1 _3\"></span>ta de p\u00e9rdidas y ganan<span class=\"__1 _3\"></span>cias consolidada adju<span class=\"__1 _3\"></span>nta siguient<span class=\"__1 _3\"></span>es: 2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Importe neto de la cifra de negocios 123.710 <span class=\"ls0_1\"> </span>12.233 <span class=\"ls0_1\"> </span>6.996 <span class=\"ls0_1\"> </span>5.222 <span class=\"ls0_1\"> </span>44.082 <span class=\"ls0_1\"> </span>Otros ingresos 8.812   -  - (563) 557 <span class=\"ls0_1\"> </span>Resultado de Explotaci\u00f3n 12.077 <span class=\"ls0_1\"> </span>1.236 <span class=\"ls0_1\"> </span>1.334 <span class=\"ls0_1\"> </span>4.097 <span class=\"ls0_1\"> </span>1.461 <span class=\"ls0_1\"> </span>Resultado antes de impuestos de operaciones continuadas 11.209 <span class=\"ls0_1\"> </span>1.174 <span class=\"ls0_1\"> </span>1.332 <span class=\"ls0_1\"> </span>4.997 <span class=\"ls0_1\"> </span>(505) Resultado atribuido a la sociedad dominante 11.066 <span class=\"ls0_1\"> </span>1.093 <span class=\"ls0_1\"> </span>435 <span class=\"ls0_1\"> </span>4.726 <span class=\"ls0_1\"> </span>(535) Intereses minoritarios 3.685 <span class=\"ls0_1\"> </span>364 <span class=\"ls0_1\"> </span>619 <span class=\"ls0_1\"> </span> - (178)<span class=\"__1 _5f\"> </span>De <span class=\"__1 _20\"></span>haber <span class=\"__1 _3\"></span>consolidado <span class=\"__1 _20\"></span>estas <span class=\"__1 _20\"></span>actividades <span class=\"__1 _20\"></span>desde <span class=\"__1 _20\"></span>1 de<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>enero de<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>2024, <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>ingresos <span class=\"__1 _20\"></span>ordinarios <span class=\"__1 _20\"></span>y r<span class=\"__1 _3\"></span>esultados<span class=\"__1 _3\"></span> aportados hubiesen <span class=\"__1 _3\"></span>sido los siguientes<span class=\"__1 _3\"></span>: 2024<span class=\"ls0_1\"> </span>Grupo Urbaser Gel Recycling Holdings Resicorreia Tranv\u00eda de Parla Europe Services Groupe Importe neto de la cifra de negocios 220.736 <span class=\"ls0_1\"> </span>14.450 <span class=\"ls0_1\"> </span>6.996 <span class=\"ls0_1\"> </span>7.395 <span class=\"ls0_1\"> </span>114.603 <span class=\"ls0_1\"> </span>Otros ingresos 15.480  1 <span class=\"ls0_1\"> </span>                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>2.038  550 <span class=\"ls0_1\"> </span>Resultado de Explotaci\u00f3n 23.085 <span class=\"ls0_1\"> </span>(49) 1.334 <span class=\"ls0_1\"> </span>6.567 <span class=\"ls0_1\"> </span>5.710 <span class=\"ls0_1\"> </span>Resultado antes de impuestos de operacion<span class=\"__1 _3\"></span>es<span class=\"__1 _6\"></span>     <span class=\"ls0_1\">continuadas </span>17.609 <span class=\"ls0_1\"> </span>(825) 1.332 <span class=\"ls0_1\"> </span>7.842 <span class=\"ls0_1\"> </span>3.881 <span class=\"ls0_1\"> </span>Resultado atribuido a la sociedad domi<span class=\"__1 _3\"></span>nante<span class=\"__1 _6\"></span> 16.052 <span class=\"ls0_1\"> </span>(255) 435 <span class=\"ls0_1\"> </span>6.787 <span class=\"ls0_1\"> </span>1.034 <span class=\"ls0_1\"> </span>Intereses minoritarios 5.372 <span class=\"ls0_1\"> </span>(85) 619 <span class=\"ls0_1\"> </span>             <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>345 <span class=\"ls0_1\"> </span>Por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>023, <span class=\"__1 _13\"></span>el <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>2023<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _13\"></span>Aqu<span class=\"__1 _3\"></span>alia <span class=\"__1 _13\"></span>USA <span class=\"__1 _13\"></span>Corp. adquiri\u00f3 en <span class=\"__1 _6\"></span>Estados Unidos el <span class=\"__1 _6\"></span>97%<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>ociedad Municipal District <span class=\"__1 _6\"></span>Ser<span class=\"__1 _3\"></span>vices, Llc., <span class=\"__1 _6\"></span>por un <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte de 81.433 miles de euros. Esta<span class=\"__1 _3\"></span> inversi\u00f3n se dese<span class=\"__1 _3\"></span>mbols\u00f3 en el mes de enero d<span class=\"__1 _3\"></span>e 2024, por lo que <span class=\"__1 _3\"></span>aparece como inv<span class=\"__1 _3\"></span>ersi\u00f3n en<span class=\"__1 _3\"></span> el <span class=\"__1 _3\"></span>Estado de<span class=\"__1 _3\"></span> Flujo<span class=\"__1 _3\"></span>s de <span class=\"__1 _3\"></span>Efectivo<span class=\"__1 _3\"></span> adju<span class=\"__1 _3\"></span>nto del e<span class=\"__1 _20\"></span>jercicio 2024 <span class=\"__1 _3\"></span><span class=\"ffc\">en el<span class=\"__1 _3\"></span> ep\u00edg<span class=\"__1 _3\"></span>rafe \u201cPag<span class=\"__1 _3\"></span>os por<span class=\"__1 _3\"></span> </span>inversiones\u201d<span class=\"ff1_1\">. <span class=\"__1 _6\"></span>Adicionalmente, <span class=\"__1 _6\"></span>existe <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>put <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>favor <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>minoritario <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>call <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>favor <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>FCC <span class=\"__1 _6\"></span>Aqualia </span>USA Corp. <span class=\"__1 _3\"></span>por el <span class=\"__1 _20\"></span>3% de particip<span class=\"__1 _3\"></span>aci\u00f3n que <span class=\"__1 _3\"></span>ostenta <span class=\"__1 _3\"></span>el m<span class=\"__1 _3\"></span>inoritario cuy<span class=\"__1 _3\"></span>o valor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _3\"></span>se ha r<span class=\"__1 _20\"></span>egistrado como un pasivo financier<span class=\"__1 _3\"></span>o (nota <span class=\"ls9\">20<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span></span>A <span class=\"__1 _13\"></span>continuaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>detalla <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>composici\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>corporado <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>combin<span class=\"__1 _3\"></span>aci<span class=\"ls31\">\u00f3n</span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>neg<span class=\"__1 _3\"></span>ocios anteriormente <span class=\"__1 _3\"></span>mencionada: Ejercicio 2023 Municipal District Services, Llc. Activo no corriente 87.085 <span class=\"ls0_1\"> </span>Inmovilizado intangible 83.311  Inmovilizado material 3.774  Activo corriente 9.310 <span class=\"ls0_1\"> </span>Existencias 913 <span class=\"ls0_1\"> </span>Deudores comerciales y otras cuentas a cobrar 7.040  Efectivo y otros activos l\u00edquidos equivalentes 1.357  Total activo 96.395 <span class=\"ls0_1\"> </span>Patrimonio Neto 81.508 <span class=\"ls0_1\"> </span>Pasivo no corriente 2.443 <span class=\"ls0_1\"> </span>Pasivos financieros no corrientes 2.443  Pasivo corriente 12.444 <span class=\"ls0_1\"> </span>Acreedores comerciales y otras cuentas a pagar 12.444  Total pasivo y patrimonio<span class=\"__1 _3\"></span> neto<span class=\"__1 _6\"></span> 96.395<span class=\"__1 _5f\"> </span>Como <span class=\"__1 _1a\"> </span>consecuencia<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>citada <span class=\"__1 _1a\"> </span>combinaci<span class=\"ls31\">\u00f3n<span class=\"__1 _20\"></span><span class=\"ls0_1\"> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>procedid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>determinar <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>valo<span class=\"__1 _6\"></span>r<span class=\"__1 _20\"></span> </span></span>razonable <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>adquiridos. <span class=\"__1 _6\"></span>El <span class=\"__1 _7\"></span>cuadro <span class=\"__1 _7\"></span>siguiente <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>ues<span class=\"__1 _3\"></span>tra <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>importes <span class=\"__1 _6\"></span>asignados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>y pasivos para reflejar su<span class=\"__1 _20\"></span> v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or razonable en la<span class=\"__1 _3\"></span> fecha de toma d<span class=\"__1 _3\"></span>e control: Ejercicio 2023 Municipal District Services, Llc. Inmovilizado intangible 70.347  Inmovilizado material 1.808  Activos financieros no corrientes - Total asignaciones al activo  72.155 <span class=\"ls0_1\"> </span>Pasivo no corriente (pasivos por impuestos diferidos) - Total asignaciones al pasivo - Total asignaciones netas 72.155 <span class=\"ls0_1\"> </span>A <span class=\"__1 _38\"> </span>continuaci\u00f3n <span class=\"__1 _38\"> </span>se <span class=\"__1 _18\"> </span>facilita <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>conciliaci\u00f3n <span class=\"__1 _38\"> </span>entre <span class=\"__1 _18\"> </span>la <span class=\"__1 _38\"> </span>contraprestaci\u00f3n <span class=\"__1 _38\"> </span>transferida <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _18\"> </span>anterior combinaci<span class=\"ls31\">\u00f3n<span class=\"__1 _3\"></span><span class=\"ls0_1\"> d<span class=\"__1 _3\"></span>e neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>os, <span class=\"__1 _20\"></span>el importe <span class=\"__1 _20\"></span>de l<span class=\"__1 _3\"></span>os int<span class=\"__1 _3\"></span>ereses <span class=\"__1 _20\"></span>minoritarios re<span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>ocidos <span class=\"__1 _20\"></span>y el <span class=\"__1 _3\"></span>valor <span class=\"__1 _20\"></span>razonable d<span class=\"__1 _3\"></span>e </span></span>los activos netos adq<span class=\"__1 _3\"></span>uiridos:  Ejercicio 2023 Municipal District Services, Llc. Importe de la adquisici\u00f3n 81.433  Valor razonable Intereses Minoritarios adquiridos - Valor razonable participaci\u00f3n anterior - - Valor razonable activos netos (68.544) Valoraci\u00f3n put intereses minoritarios 75 <span class=\"ls0_1\"> </span>Fondo de comercio / Diferencia negativa de consolidaci\u00f3<span class=\"__1 _3\"></span>n<span class=\"__1 _6\"></span> 12.964<span class=\"__1 _5f\"> </span>Al <span class=\"__1 _13\"></span>hab<span class=\"__1 _3\"></span>er <span class=\"__1 _13\"></span>adquiri<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _13\"></span>Municipal <span class=\"__1 _13\"></span>Dis<span class=\"__1 _3\"></span>trict <span class=\"__1 _13\"></span>Services,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Llc. <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>finales <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _13\"></span>202<span class=\"__1 _3\"></span>3, <span class=\"__1 _13\"></span>\u00e9sta <span class=\"__1 _7\"></span>no aport\u00f3 <span class=\"__1 _13\"></span>aportado <span class=\"__1 _13\"></span>ingres<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>ordinarios <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdi<span class=\"__1 _3\"></span>das <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>ganan<span class=\"__1 _3\"></span>cias <span class=\"__1 _13\"></span>consolidada<span class=\"__1 _3\"></span> adjunta<span class=\"ls14\">. <span class=\"__1 _1a\"> </span></span>De <span class=\"__1 _1a\"> </span>haber <span class=\"__1 _1a\"> </span>consolidad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>l<span class=\"__1 _6\"></span><span class=\"ls32\">a <span class=\"__1 _1a\"> </span></span>sociedad <span class=\"__1 _1a\"> </span>desde <span class=\"__1 _1a\"> </span>1 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>enero <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2023<span class=\"ls33\">,  </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>ingresos <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>rdin<span class=\"__1 _3\"></span>arios <span class=\"__1 _1a\"> </span>y resultados que habr\u00eda<span class=\"__1 _3\"></span> aportado hubies<span class=\"__1 _20\"></span>en sido los siguientes: 2023<span class=\"ls0_1\"> </span>Municipal District Services, Llc. Importe neto de la cifra de negocios 66.882 <span class=\"ls0_1\"> </span>Otros ingresos 863 <span class=\"ls0_1\"> </span>Resultado de Explotaci\u00f3n 2.900 <span class=\"ls0_1\"> </span>Resultado antes de impuestos de operaciones continuadas 2.953 <span class=\"ls0_1\"> </span>Resultado atribuido a la sociedad dominante 1.461 <span class=\"ls0_1\"> </span>Intereses minoritarios 1.492 <span class=\"ls0_1\"> </span>La c<span class=\"__1 _3\"></span>ontabilizaci\u00f3n <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>citada <span class=\"__1 _3\"></span>combinaci<span class=\"ls31\">\u00f3n<span class=\"__1 _3\"></span><span class=\"ls0_1\"> <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>negocios <span class=\"__1 _20\"></span>se esti<span class=\"__1 _3\"></span>m\u00f3 <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>car\u00e1cter <span class=\"__1 _3\"></span>provisi<span class=\"__1 _3\"></span>onal, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _20\"></span>lo q<span class=\"__1 _3\"></span>ue </span></span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"> </span>dispon<span class=\"ls28\">\u00eda</span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>per\u00edodo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"></span>a\u00f1o <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>partir <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>fecha <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>toma <span class=\"__1 _2d\"> </span>control <span class=\"__1 _2d\"> </span>para <span class=\"__1 _2d\"> </span>ajustarlos conforme a informaci\u00f3n posterior m\u00e1s relevante y completa. En el <span class=\"__1 _6\"></span>ejercicio 2024 se <span class=\"__1 _6\"></span>han ajustado las combinaciones <span class=\"__1 _c\"></span>de n<span class=\"__1 _20\"></span>egocios <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedad<span class=\"ls1b\">es</span> <span class=\"__1 _c\"></span>Municipal <span class=\"__1 _20\"></span>District <span class=\"__1 _20\"></span>Services, <span class=\"__1 _c\"></span>Llc.,<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>Premier <span class=\"__1 _20\"></span>Waste <span class=\"__1 _20\"></span>Services, Llc., <span class=\"__1 _6\"></span>Houst<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>Wast<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Services, Llc., <span class=\"__1 _6\"></span>y Houston <span class=\"__1 _6\"></span>Waste<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Solutions,<span class=\"__1 _3\"></span> Llc.<span class=\"__1 _6\"></span> realizadas en <span class=\"__1 _6\"></span>ejercicios anteriores reexpresando <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>datos <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2023 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>acuerdo <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>lo <span class=\"__1 _6\"></span>establecido <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>normativa <span class=\"__1 _7\"></span>aplicable (nota 2).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "5.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">ACTIVOS N<span class=\"__1 _3\"></span>O CORR<span class=\"__1 _3\"></span>IENTES <span class=\"__1 _3\"></span>MANTENIDOS <span class=\"__1 _3\"></span>PARA L<span class=\"__1 _3\"></span>A VE<span class=\"__1 _3\"></span>NTA,  <span class=\"__1 _3\"></span>PASIVOS V<span class=\"__1 _20\"></span>INCULADOS CON <span class=\"__1 _20\"></span>ACTIVOS NO<span class=\"__1 _3\"></span> </span></span>CORRIENTES MAN<span class=\"__1 _3\"></span>TENIDOS P<span class=\"__1 _3\"></span>ARA LA VENTA Y O<span class=\"__1 _3\"></span>PERACIO<span class=\"__1 _3\"></span>NES INTERRUMP<span class=\"__1 _3\"></span>IDAS En <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2024, <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>consecuencia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>proy<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>cto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>escisi\u00f3n <span class=\"__1 _7\"></span>parcial <span class=\"__1 _6\"></span>financiera <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>las actividades de Cementos e Inmobiliaria aprobado por el Consejo de <span class=\"__1 _6\"></span>Ad<span class=\"__1 _3\"></span>ministraci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _6\"></span>Fo<span class=\"__1 _3\"></span>mento de Construcciones <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>Co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _3\"></span>tas, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _3\"></span>(nota <span class=\"__1 _20\"></span>2)<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>activos y<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>pasivos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>ambas a<span class=\"__1 _20\"></span>ctividades se <span class=\"__1 _20\"></span>reclasificaron<span class=\"__1 _20\"></span> a <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>mantenidos <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>venta. <span class=\"__1 _6\"></span>Adicionalmente <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>determin<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>actividades<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de Inmobiliaria <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Cementos <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>deb\u00edan <span class=\"__1 _6\"></span>reclasificar <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>interrumpid<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>constituir <span class=\"__1 _6\"></span>ambas<span class=\"__1 _3\"></span> un <span class=\"__1 _3\"></span>componente <span class=\"__1 _20\"></span>separado <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span><span class=\"ls35\">se<span class=\"ls0_1\"> distingu<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>claramente<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>del resto <span class=\"__1 _20\"></span>de la<span class=\"__1 _3\"></span> entidad<span class=\"__1 _3\"></span>, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>desde<span class=\"__1 _3\"></span> u<span class=\"__1 _3\"></span>n p<span class=\"__1 _3\"></span>unto </span></span>de vista operativo como a efectos de informaci<span class=\"__1 _3\"></span>\u00f3n financiera, al considerarse como un segmento de actividad <span class=\"__1 _3\"></span>(nota <span class=\"__1 _20\"></span>28). Posteri<span class=\"__1 _3\"></span>ormente, <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>7 de <span class=\"__1 _3\"></span>noviembr<span class=\"__1 _3\"></span>e se <span class=\"__1 _20\"></span>perfeccion\u00f3 <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>escisi\u00f3n y <span class=\"__1 _20\"></span>se dieron <span class=\"__1 _20\"></span>de baja<span class=\"__1 _3\"></span> los <span class=\"__1 _2e\"> </span>activ<span class=\"__1 _3\"></span>os <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2f\"> </span>pasivos <span class=\"__1 _2f\"> </span>mantenidos <span class=\"__1 _2f\"> </span>para <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2f\"> </span>venta <span class=\"__1 _2f\"> </span>correspondientes <span class=\"__1 _2f\"> </span>ambas <span class=\"__1 _2f\"> </span>actividades <span class=\"__1 _2f\"> </span>con contrapartida en patri<span class=\"__1 _3\"></span>monio neto (notas <span class=\"ls19\">18</span> y 27<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>Como <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _20\"></span>ecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>citada <span class=\"__1 _7\"></span>reclasificaci\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>pasivos <span class=\"__1 _6\"></span>mantenidos <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el balance del Grup<span class=\"__1 _3\"></span>o FCC a 31 de <span class=\"__1 _3\"></span>mayo de 2024 se traspa<span class=\"__1 _3\"></span>saron los siguientes i<span class=\"__1 _3\"></span>mportes: Mayo 2024 Cementos  Inmobiliaria Eliminaciones Total Inmovilizado intangible 148.959  72 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>149.031  Inmovilizado material 473.957  614 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>474.571  Inversiones inmobiliarias  - 2.089.556    <span class=\"ls0_1\">- </span>2.089.556  Inversiones contabilizadas por el m\u00e9todo de la participaci\u00f3n 132.296  429.323    <span class=\"ls0_1\">- </span>561.619  Activos financieros no corrientes 4.292  15.193  (132) 19.353  Activos por impuestos diferidos 53.450  10.453    <span class=\"ls0_1\">- </span>63.903  Activos corrientes 261.884  849.753  (23.120) 1.088.517  Total Activo 1.074.838 <span class=\"ls0_1\"> </span>3.394.964 <span class=\"ls0_1\"> </span>(23.252) 4.446.550 <span class=\"ls0_1\"> </span>Pasivos financieros no corrientes 111.537  306.079  (4.279) 413.337  Resto pasivos no corrientes 93.580  174.415  1 <span class=\"ls0_1\"> </span>267.996  Pasivos financieros corrientes 56.319  692.721  (247.702) 501.338  Resto pasivos corrientes 88.369  106.809  (26.223) 168.955  Total Pasivo 349.805 <span class=\"ls0_1\"> </span>1.280.024 <span class=\"ls0_1\"> </span>(278.203) 1.351.626<span class=\"__1 _5f\"> </span>El Grupo <span class=\"__1 _6\"></span>ha aplicado los <span class=\"__1 _6\"></span>cri<span class=\"__1 _3\"></span>terios establecidos por <span class=\"__1 _6\"></span>la NIIF 5 <span class=\"__1 _6\"></span>\u201cActivos no co<span class=\"__1 _6\"></span>rri<span class=\"__1 _20\"></span>entes <span class=\"__1 _6\"></span>mantenidos para<span class=\"__1 _3\"></span> la <span class=\"ffc\">venta <span class=\"__1 _3\"></span>y acti<span class=\"__1 _3\"></span>vidades int<span class=\"__1 _3\"></span>errumpidas\u201d. <span class=\"__1 _20\"></span>La citada norma<span class=\"__1 _3\"></span> estab<span class=\"__1 _3\"></span>lece la <span class=\"__1 _20\"></span>obligatoriedad d<span class=\"__1 _3\"></span>e reclasificar <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> </span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>vayan <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>recuperar <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>v\u00e9s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>uso <span class=\"__1 _6\"></span>continuado <span class=\"__1 _6\"></span>a m<span class=\"__1 _6\"></span>antenid<span class=\"__1 _20\"></span>os <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> venta, cesando la a<span class=\"__1 _3\"></span>mortizaci\u00f3n de l<span class=\"__1 _3\"></span>os activos desde<span class=\"__1 _3\"></span> la fecha de reclasifi<span class=\"__1 _3\"></span>caci\u00f3n. Adicionalmente,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>citada <span class=\"__1 _1a\"> </span>norma <span class=\"__1 _13\"></span>establece <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>cuando <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>activos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"></span>clasificados <span class=\"__1 _2d\"></span>como<span class=\"__1 _3\"></span> mantenidos <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>enta<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>constituyen <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>component<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>entidad, <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>decir <span class=\"__1 _6\"></span>forma <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>un<span class=\"__1 _3\"></span> plan in<span class=\"__1 _3\"></span>dividual y co<span class=\"__1 _3\"></span>ordinado <span class=\"__1 _3\"></span>para la <span class=\"__1 _20\"></span>enajenaci\u00f3n o dis<span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>sici\u00f3n <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _3\"></span>v\u00eda de <span class=\"__1 _3\"></span>una l\u00edn<span class=\"__1 _3\"></span>ea de neg<span class=\"__1 _3\"></span>ocio o <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>zona <span class=\"__1 _20\"></span>geogr\u00e1fica <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>sea sig<span class=\"__1 _3\"></span>nificativa <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>pueda <span class=\"__1 _20\"></span>considerarse <span class=\"__1 _20\"></span>separada <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>resto, su resultado d<span class=\"__1 _3\"></span>espu\u00e9s d<span class=\"__1 _3\"></span>e impuestos <span class=\"__1 _3\"></span>y sus flu<span class=\"__1 _3\"></span>jos de <span class=\"__1 _3\"></span>efectivo de <span class=\"__1 _3\"></span>explotaci\u00f3n, <span class=\"__1 _3\"></span>inversi<span class=\"__1 _3\"></span>\u00f3n y financiaci<span class=\"__1 _20\"></span>\u00f3n deben <span class=\"__1 _38\"> </span>clasificarse <span class=\"__1 _38\"> </span>como <span class=\"__1 _38\"> </span>actividades <span class=\"__1 _18\"> </span>interru<span class=\"__1 _3\"></span>mpidas <span class=\"__1 _38\"> </span>y <span class=\"__1 _18\"> </span>presentarse <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>forma <span class=\"__1 _38\"> </span>separada <span class=\"__1 _38\"> </span>a <span class=\"__1 _18\"> </span>las actividades <span class=\"__1 _2d\"> </span>continuadas. <span class=\"__1 _2d\"> </span>Adicionalmente <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>debe <span class=\"__1 _2d\"> </span>realizar <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>misma <span class=\"__1 _2d\"> </span>reexpresi\u00f3n <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>eje<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>cicio anterior a efectos <span class=\"__1 _3\"></span>comparativ<span class=\"__1 _3\"></span>os. Sin <span class=\"__1 _6\"></span>embargo, <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>citada <span class=\"__1 _6\"></span>norma <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>establece <span class=\"__1 _6\"></span>espec\u00edficamente <span class=\"__1 _6\"></span>criterios <span class=\"__1 _6\"></span>detallad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>c\u00f3mo <span class=\"__1 _7\"></span>realizar<span class=\"__1 _3\"></span> las reclasificaci<span class=\"__1 _3\"></span>ones anteri<span class=\"__1 _3\"></span>ormente citada<span class=\"__1 _3\"></span>s, por <span class=\"__1 _3\"></span>lo que <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _3\"></span>ha consid<span class=\"__1 _3\"></span>erado que <span class=\"__1 _3\"></span>el tratamient<span class=\"__1 _20\"></span>o que se detall<span class=\"__1 _3\"></span>a a continuaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>es el que <span class=\"__1 _3\"></span>mejor refl<span class=\"__1 _3\"></span>eja el fond<span class=\"__1 _3\"></span>o econ\u00f3mic<span class=\"__1 _3\"></span>o de la <span class=\"__1 _3\"></span>operaci\u00f3n y cu<span class=\"__1 _3\"></span>mple<span class=\"__1 _3\"></span> con los requisitos<span class=\"__1 _3\"></span> de la citada N<span class=\"__1 _3\"></span>IIF 5 y el resto de n<span class=\"__1 _3\"></span>ormativa: -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ffc\">Reclasificaci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>resultado <span class=\"__1 _6\"></span>antes <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>impuestos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>\u201cResultado <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>procedente <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> </span></span>operaciones <span class=\"__1 _20\"></span>interrumpidas <span class=\"__1 _20\"></span>neto de <span class=\"__1 _20\"></span>impuestos\u201d <span class=\"__1 _20\"></span>(cuenta <span class=\"__1 _20\"></span>de resultados<span class=\"__1 _3\"></span>): <span class=\"__1 _3\"></span>El <span class=\"__1 _3\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>ha <span class=\"__1 _20\"></span>aplicado los prin<span class=\"__1 _3\"></span>cipios <span class=\"__1 _3\"></span>establecidos <span class=\"__1 _20\"></span>por la <span class=\"__1 _20\"></span>decisi\u00f3n del <span class=\"__1 _20\"></span>Comit\u00e9 d<span class=\"__1 _3\"></span>e Interpreta<span class=\"__1 _3\"></span>ci\u00f3n d<span class=\"__1 _3\"></span>el IASB <span class=\"__1 _20\"></span>en ener<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e 2016 <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>determina <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>deben <span class=\"__1 _6\"></span>seguir <span class=\"__1 _6\"></span>practic\u00e1ndose <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>eliminaciones <span class=\"__1 _6\"></span>intragrup<span class=\"__1 _3\"></span>o entre <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ntinua<span class=\"__1 _20\"></span>das <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _20\"></span>interrumpidas. <span class=\"__1 _c\"></span>Teniendo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _20\"></span>lo <span class=\"__1 _20\"></span>anterior<span class=\"__1 _3\"></span> y <span class=\"__1 _2c\"> </span>con <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>fin  de <span class=\"__1 _2c\"> </span>reflejar <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>manera <span class=\"__1 _2c\"> </span>m\u00e1s <span class=\"__1 _2c\"> </span>adecuada  el <span class=\"__1 _14\"> </span>resultado <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las  operaciones continuadas, <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>operaciones <span class=\"__1 _20\"></span>intragrupo <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>eliminan <span class=\"__1 _20\"></span>en el <span class=\"__1 _20\"></span>resultado <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntin<span class=\"__1 _3\"></span>uadas, <span class=\"__1 _20\"></span>si n<span class=\"__1 _20\"></span>o que <span class=\"__1 _6\"></span>la eliminaci\u00f3n se <span class=\"__1 _6\"></span>incluye <span class=\"__1 _6\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>parte<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del resultado <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>interru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pid<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>n el ep\u00edgrafe correspondien<span class=\"__1 _20\"></span>te. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Reclasificaci\u00f3n de los flujos de efectivo: En los estados financieros del Grupo, el total de los flujos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>explotaci\u00f3n, <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>inversi\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>financia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>actividades <span class=\"__1 _13\"></span>interrumpidas <span class=\"__1 _13\"></span>se recoge <span class=\"__1 _2e\"> </span>resp<span class=\"__1 _3\"></span>ectivamente <span class=\"__1 _2f\"> </span>en <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2f\"> </span>ep\u00edgrafes <span class=\"__1 _2e\"> </span>\u201cOtros <span class=\"__1 _2f\"> </span>cobros/(pagos) <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>acti<span class=\"ff1_1\">vidades <span class=\"__1 _2e\"> </span>de </span>explotaci\u00f3n\u201d, <span class=\"__1 _c\"></span>\u201cOtros <span class=\"__1 _20\"></span>cobros/(pagos) <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>actividades <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversi\u00f3n\u201d <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>\u201cOtros <span class=\"__1 _3\"></span>cobr<span class=\"__1 _3\"></span>os/(pagos) <span class=\"__1 _20\"></span>de actividades <span class=\"__1 _20\"></span>de financiaci\u00f3n<span class=\"__1 _3\"></span>\u201d. Ad<span class=\"__1 _3\"></span>icionalmente <span class=\"__1 _20\"></span>el i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>\u201cEfectiv<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>otros ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _3\"></span>l\u00edquidos<span class=\"__1 _20\"></span> equivalentes\u201d <span class=\"__1 _7\"></span><span class=\"ff1_1\">en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>perfecciona<span class=\"__1 _3\"></span>miento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>scisi\u00f3n <span class=\"__1 _13\"></span>correspond<span class=\"__1 _3\"></span>iente <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> </span>actividades  int<span class=\"__1 _3\"></span>errumpidas <span class=\"__1 _32\"> </span>se  da  de <span class=\"__1 _32\"> </span>baja  dentr<span class=\"__1 _3\"></span>o  del <span class=\"__1 _32\"> </span>ep\u00edgrafe  \u201cO<span class=\"__1 _3\"></span>tros  cobros<span class=\"__1 _3\"></span>/(pagos)  d<span class=\"__1 _3\"></span>e actividades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>inv<span class=\"__1 _3\"></span>ersi\u00f3n\u201d. <span class=\"__1 _7\"></span>De <span class=\"__1 _13\"></span>f<span class=\"__1 _3\"></span>orma <span class=\"__1 _7\"></span>an\u00e1loga <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>trata<span class=\"__1 _3\"></span>miento <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> resultados, las <span class=\"__1 _6\"></span>eliminaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>intragrup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>entre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>operac<span class=\"__1 _3\"></span>iones <span class=\"__1 _6\"></span>continuadas e <span class=\"__1 _6\"></span>interru<span class=\"__1 _3\"></span>mpidas <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e registran  en  las  mis<span class=\"__1 _3\"></span>mas  l\u00edneas  indicadas  para  l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s  fl<span class=\"__1 _3\"></span>ujos  de  efectivo  de  las  a<span class=\"__1 _3\"></span>ctividades<span class=\"__1 _20\"></span> interrumpidas. En <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>apartados <span class=\"__1 _6\"></span>siguientes <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>detallan <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>diferentes<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>naturalezas <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>cuenta <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>del estado de flujos de<span class=\"__1 _3\"></span> efectivo c<span class=\"__1 _3\"></span>orrespondientes a las ac<span class=\"__1 _3\"></span>tividades interru<span class=\"__1 _3\"></span>mpidas.<span class=\"__1 _5f\"> </span>Cuenta de P\u00e9rdidas<span class=\"__1 _3\"></span> y Ganancias El <span class=\"__1 _13\"></span>desglose <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>naturalez<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>resultado<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>despu\u00e9s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>impuestos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>interrumpidas hasta el 3<span class=\"__1 _3\"></span>1 de <span class=\"__1 _3\"></span>octubre que <span class=\"__1 _3\"></span>se muestran <span class=\"__1 _3\"></span>en la <span class=\"__1 _3\"></span>cuenta d<span class=\"__1 _20\"></span>e p\u00e9rdidas y ganan<span class=\"__1 _3\"></span>cias con<span class=\"__1 _3\"></span>solidada adju<span class=\"__1 _3\"></span>nta es el siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>Cementos  Inmobiliaria Elim. Total Importe neto de la cifra de negocios 541.006  214.672  (53.352) 702.326  Gastos de explotaci\u00f3n (422.279) (95.984) 71.901  (446.362) Resultado de Explotaci\u00f3n 118.727 <span class=\"ls0_1\"> </span>118.688 <span class=\"ls0_1\"> </span>18.549 <span class=\"ls0_1\"> </span>255.964 <span class=\"ls0_1\"> </span>Resultado financiero (5.471) (33.449) (33.992) (72.912) Resultado de entidades valoradas por el m\u00e9todo de la participaci\u00f3n 3.524 <span class=\"ls0_1\"> </span>(8.643) 4.681 <span class=\"ls0_1\"> </span>(438) Resultado antes de impuestos de operaciones continuadas 116.780 <span class=\"ls0_1\"> </span>76.596 <span class=\"ls0_1\"> </span>(10.762) 182.614 <span class=\"ls0_1\"> </span>Impuesto sobre beneficios (24.064) (18.856) (3.571) (46.491) Resultado del ejercicio proced<span class=\"__1 _3\"></span>ente de operaciones continuadas 92.716 <span class=\"ls0_1\"> </span>57.740 <span class=\"ls0_1\"> </span>(14.333) 136.123 <span class=\"ls0_1\"> </span>Resultado atribuido a la sociedad dominante 90.077  39.221  (14.660) 114.638  Resultado atribuido a intereses minoritarios 2.639  18.519  327 <span class=\"ls0_1\"> </span>21.485  2023<span class=\"ls0_1\"> </span>Cementos  Inmobiliaria Elim. Total Importe neto de la cifra de negocios 614.313  253.780  (59.369) 808.724  Gastos de explotaci\u00f3n (485.248) (197.974) 55.373  (627.849) Resultado de Explotaci\u00f3n 129.065 <span class=\"ls0_1\"> </span>55.806 <span class=\"ls0_1\"> </span>(3.996) 180.875 <span class=\"ls0_1\"> </span>Resultado financiero (5.720) (26.489)   <span class=\"ls0_1\">- </span>(32.209) Resultado de entidades valoradas por el m\u00e9todo de la participaci\u00f3n (12.536) 144.160 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>131.624 <span class=\"ls0_1\"> </span>Resultado antes de impuestos de operaciones continuadas 110.809 <span class=\"ls0_1\"> </span>173.477 <span class=\"ls0_1\"> </span>(3.996) 280.290 <span class=\"ls0_1\"> </span>Impuesto sobre beneficios (20.412) 4.303    <span class=\"ls0_1\">- </span>(16.109) Resultado del ejercicio proced<span class=\"__1 _3\"></span>ente de operaciones continuadas 90.397 <span class=\"ls0_1\"> </span>177.780 <span class=\"ls0_1\"> </span>(3.996) 264.181 <span class=\"ls0_1\"> </span>Resultado atribuido a la sociedad dominante 87.648  137.588  (3.996) 221.240  Resultado atribuido a intereses minoritarios 2.749  40.192    <span class=\"ls0_1\">- </span>42.941<span class=\"__1 _5f\"> </span>Estado de flujos de <span class=\"__1 _3\"></span>efectivo El estado de flujos<span class=\"__1 _3\"></span> de efectivo que c<span class=\"__1 _3\"></span>orresponde a las actividades<span class=\"__1 _3\"></span> interrumpid<span class=\"__1 _3\"></span>as es el siguiente:  2024<span class=\"ls0_1\"> </span>Cementos  Inmobiliaria Eliminaciones Total Resultado antes de impuestos de operaciones interrumpidas 116.780  76.596   - 193.376  Ajustes del resultado 34.055  39.675   - 73.730  Cambios en el capital corriente (23.852) 24.840   - 988 <span class=\"ls0_1\"> </span>Otros flujos de efectivo de las actividades de explotaci\u00f3n  (3.426) (1.192)  - (4.618) Flujos de efectivo de las actividades de explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span> 123.557 <span class=\"ls0_1\"> </span>139.919 <span class=\"ls0_1\"> </span> - 263.476 <span class=\"ls0_1\"> </span>Pagos por inversiones (33.355) (7.154) 160.063  119.554  Cobros por desinversiones 231 <span class=\"ls0_1\"> </span>256 <span class=\"ls0_1\"> </span> - 487 <span class=\"ls0_1\"> </span>Otros flujos de efectivo de actividades de inversi\u00f3n 3.910  702 <span class=\"ls0_1\"> </span>(350.489) (345.877) Flujos de efectivo de las actividades de inversi\u00f3n  (29.214) (6.196) (190.426) (225.836) Cobros y (pagos) por instrumentos de patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>  - 105.909  (160.063) (54.154) Cobros y (pagos) por instrumentos de pasivo financiero (84.272) (174.347) 350.489  91.870  Otros flujos de efectivo de actividades de financiaci\u00f3n (10.899) (43.971) (54.870) Flujos de efectivo de las actividades de financiaci\u00f3n (95.171) (112.409) 190.426 <span class=\"ls0_1\"> </span>(17.154) Efecto de las variaciones del tipo de cambio<span class=\"__1 _3\"></span> y otros<span class=\"__1 _6\"></span> 207 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span> - 208 <span class=\"ls0_1\"> </span>Total flujos de efectivo (621) 21.315 <span class=\"ls0_1\"> </span> - 20.694 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cementos  Inmobiliaria Eliminaciones Total Resultado antes de impuestos de operaciones interrumpidas 110.809  173.477   - 284.286  Ajustes del resultado 39.834  (43.312)  - (3.478) Cambios en el capital corriente (15.598) 22.015  3.996  10.413  Otros flujos de efectivo de las actividades de explotaci\u00f3n  (10.594) 3.489  (7.105) Flujos de efectivo de las actividades de explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span> 124.451 <span class=\"ls0_1\"> </span>155.669 <span class=\"ls0_1\"> </span>3.996 <span class=\"ls0_1\"> </span>284.116 <span class=\"ls0_1\"> </span>Pagos por inversiones (129.828) (109.953) (11) (239.792) Cobros por desinversiones 141 <span class=\"ls0_1\"> </span>290 <span class=\"ls0_1\"> </span> - 431 <span class=\"ls0_1\"> </span>Otros flujos de efectivo de actividades de inversi\u00f3n 29.452  27.914  114.001  171.367  Flujos de efectivo de las actividades de inversi\u00f3n  (100.235) (81.749) 113.990 <span class=\"ls0_1\"> </span>(67.994) Cobros y (pagos) por instrumentos de patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>  - (117.539) (24) (117.563) Cobros y (pagos) por instrumentos de pasivo financiero (15.030) 97.160  (128.233) (46.103) Otros flujos de efectivo de actividades de financiaci\u00f3n (10.939) (41.483) 10.271  (42.151) Flujos de efectivo de las actividades de financiaci\u00f3n (25.969) (61.862) (117.986) (205.817) Efecto de las variaciones del tipo de cambio<span class=\"__1 _3\"></span> y otros<span class=\"__1 _6\"></span> (793) (2)  - (795) Total flujos de efectivo (2.546) 12.056 <span class=\"ls0_1\"> </span> - 9.510",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "7.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">INMOVILIZADO <span class=\"__1 _3\"></span>INTANGIBLE </span></span>La composici\u00f3n ne<span class=\"__1 _3\"></span>ta del inmovilizad<span class=\"__1 _3\"></span>o intangible a <span class=\"__1 _3\"></span>31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 y de <span class=\"ls9\">20</span>23 es la<span class=\"__1 _3\"></span> siguiente:<span class=\"__1 _3\"></span> Coste Amortizaci\u00f3n acumulada Deterioros Valor Neto 2024<span class=\"ls0_1\"> </span>Concesiones (nota 11) 3.258.688  (1.598.666) (47.150) 1.612.872  Fondo de comercio 1.264.901                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(500.399) 764.502  Otros activos intangibles 460.396  (179.706) (13.035) 267.655  4.983.985 <span class=\"ls0_1\"> </span>(1.778.372) (560.584) 2.645.029 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Concesiones (nota 11) 3.068.721  (1.478.640) (46.920) 1.543.161  Fondo de comercio 1.919.664                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.158.849) 760.815  Otros activos intangibles 385.365  (199.827) (12.517) 173.021  5.373.750 <span class=\"ls0_1\"> </span>(1.678.467) (1.218.286) 2.476.997<span class=\"__1 _5f\"> </span>a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Con<span class=\"__1 _3\"></span>cesiones </span></span>Los <span class=\"__1 _20\"></span>mov<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mientos <span class=\"__1 _20\"></span>de e<span class=\"__1 _3\"></span>ste <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _20\"></span>durante los <span class=\"__1 _20\"></span>ejercicios <span class=\"__1 _20\"></span>2024<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>2023 <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>sido los siguientes:<span class=\"ff5 fs5\"> </span>Concesiones Amortizaci\u00f3n Acumulada Deterioros Valor Neto Saldo a 31.12.22 2.908.310 <span class=\"ls0_1\"> </span>(1.343.901) (51.764) 1.512.645 <span class=\"ls0_1\"> </span>Entradas o dotaciones 34.558  (130.550) (1.839) (97.831) Salidas, bajas o reducciones (1.908) 1.628  6.684  6.404  Diferencias de conversi\u00f3n 45.205  (5.917) (1) 39.287  Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 82.556  100 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>82.656  Saldo a 31.12.23 3.068.721 <span class=\"ls0_1\"> </span>(1.478.640) (46.920) 1.543.161 <span class=\"ls0_1\"> </span>Entradas o dotaciones 98.890  (146.533) (1.034) (48.677) Salidas, bajas o reducciones (24.875) 24.207  805 <span class=\"ls0_1\"> </span>137 <span class=\"ls0_1\"> </span>Diferencias de conversi\u00f3n (28.020) 3.106    <span class=\"ls0_1\">- </span>(24.914) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 143.972  (806) (1) 143.165  Saldo a 31.12.24 3.258.688 <span class=\"ls0_1\"> </span>(1.598.666) (47.150) 1.612.872 <span class=\"ls0_1\"> </span>En <span class=\"__1 _6\"></span>este ep\u00edgrafe <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>recoge<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _6\"></span>intang<span class=\"__1 _3\"></span>ibles <span class=\"__1 _6\"></span>correspondient<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>a lo<span class=\"__1 _6\"></span>s acuerdos <span class=\"__1 _6\"></span>de concesi\u00f3n <span class=\"__1 _6\"></span>de servicios (nota 11).<span class=\"__1 _3\"></span> Las entradas m\u00e1s signifi<span class=\"__1 _3\"></span>cativas del<span class=\"__1 _3\"></span> ejercicio 2<span class=\"__1 _3\"></span>024 corre<span class=\"__1 _3\"></span>sponden, dentro del<span class=\"__1 _3\"></span> segmento de Servi<span class=\"__1 _3\"></span>cios Medioambientales,<span class=\"__1 _3\"></span> a los proyect<span class=\"__1 _3\"></span>os en curso que lleva<span class=\"__1 _3\"></span>n a cabo las sociedad<span class=\"__1 _3\"></span>es FCC Medi<span class=\"__1 _3\"></span>o Ambiente, S.A. por importe de<span class=\"fc4\"> <span class=\"__1 _3\"></span><span class=\"fc0_1\">42.551 miles d<span class=\"__1 _3\"></span>e euros (7.07<span class=\"__1 _3\"></span>5 miles de eur<span class=\"__1 _3\"></span>os en el ejercicio <span class=\"__1 _3\"></span>2023), Ec<span class=\"__1 _3\"></span>oparque </span></span>Mancomunidad del <span class=\"__1 _3\"></span>Este, S.A.<span class=\"__1 _3\"></span> por importe de 2<span class=\"__1 _3\"></span>2.155 miles de eur<span class=\"__1 _3\"></span>os (1.818 <span class=\"__1 _3\"></span>miles de euros en el ejercicio 2023<span class=\"__1 _3\"></span>) y por socied<span class=\"__1 _3\"></span>ades del Grupo FCC <span class=\"__1 _3\"></span>CEE por imp<span class=\"__1 _3\"></span>orte de<span class=\"fc4\"> </span>811 miles de <span class=\"__1 _3\"></span>euros (2.155 miles de euros en el ej<span class=\"__1 _3\"></span>ercicio 202<span class=\"__1 _3\"></span>3) y, dentro del seg<span class=\"__1 _3\"></span>mento Gesti<span class=\"__1 _3\"></span>\u00f3n Integral del Agu<span class=\"__1 _3\"></span>a, a la sociedad Acqu<span class=\"__1 _3\"></span>e di Caltanisseta, S.P.A <span class=\"__1 _3\"></span> por importe de 1<span class=\"__1 _3\"></span>4.753 miles de<span class=\"__1 _3\"></span> euros  (14.4<span class=\"__1 _3\"></span>36 miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s en<span class=\"__1 _3\"></span> 2023) y FCC Aqualia, S.A. por imp<span class=\"__1 _3\"></span>orte de 14.8<span class=\"__1 _3\"></span>78 miles de euro<span class=\"__1 _3\"></span>s (4.340 miles d<span class=\"__1 _3\"></span>e euros en 2023<span class=\"__1 _3\"></span>).  En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>parti<span class=\"__1 _20\"></span>da <span class=\"__1 _7\"></span><span class=\"ffc\">\u201cvariaciones <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>per\u00edmetro,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>traspasos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>tros <span class=\"__1 _6\"></span>movimient<span class=\"__1 _3\"></span>os\u201d <span class=\"__1 _6\"></span><span class=\"ff1_1\">incluye <span class=\"__1 _6\"></span>el </span></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>incorporaci\u00f3n <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>er\u00edmetro <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>activid<span class=\"__1 _3\"></span>ad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>Medioambientales<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _20\"></span>o Urbaser y sus filial<span class=\"__1 _3\"></span>es en el Reino Un<span class=\"__1 _3\"></span>ido, por un i<span class=\"__1 _3\"></span>mporte de 148.843<span class=\"__1 _3\"></span> miles de euros (nota 4<span class=\"__1 _3\"></span>). Asimismo, <span class=\"__1 _c\"></span>esta <span class=\"__1 _20\"></span>partida <span class=\"__1 _c\"></span>incluye <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>registro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>compromisos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _c\"></span>futuras <span class=\"__1 _c\"></span>incluidas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>tarifa<span class=\"__1 _20\"></span> como mayor<span class=\"__1 _3\"></span> valor del a<span class=\"__1 _3\"></span>ctivo intangible<span class=\"__1 _3\"></span> con contrapar<span class=\"__1 _3\"></span>tida en pr<span class=\"__1 _3\"></span>ovisiones (n<span class=\"__1 _3\"></span>ota 11) prin<span class=\"__1 _3\"></span>cipalmente en<span class=\"__1 _3\"></span> las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>segmento <span class=\"__1 _c\"></span>Gesti\u00f3n <span class=\"__1 _3\"></span>Integral <span class=\"__1 _c\"></span>del Agu<span class=\"__1 _3\"></span>a, <span class=\"__1 _20\"></span>siendo <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _20\"></span>destacables<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2024 las <span class=\"__1 _6\"></span>siguientes: <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Aqualia, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>11.902 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(25.276 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el ejercicio 202<span class=\"__1 _3\"></span>3). En el ejerci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>2023 destac<span class=\"__1 _3\"></span>\u00f3 la sociedad<span class=\"__1 _3\"></span> Aqualia Ri<span class=\"__1 _3\"></span>ohacha S.A.S. E<span class=\"__1 _3\"></span>.S.P. por i<span class=\"__1 _3\"></span>mporte de<span class=\"__1 _3\"></span> 26.661 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Aqualia <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _7\"></span>Los <span class=\"__1 _7\"></span>Cabos <span class=\"__1 _6\"></span>SACV <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>16.319 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros.<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>La disminuci\u00f3n <span class=\"__1 _3\"></span>en 20<span class=\"__1 _3\"></span>24 r<span class=\"__1 _3\"></span>especto 2<span class=\"__1 _3\"></span>023 <span class=\"__1 _3\"></span>se explica<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> los <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>oncesionales <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se han<span class=\"__1 _3\"></span> cons<span class=\"__1 _3\"></span>eguido en 2024 con men<span class=\"__1 _3\"></span>or volumen<span class=\"__1 _3\"></span> de compromisos de in<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>si\u00f3n.<span class=\"__1 _5f\"> </span> Las <span class=\"__1 _6\"></span>entradas <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>salidas <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>movimiento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tesorer\u00eda<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>registran<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>flu<span class=\"__1 _3\"></span>jos de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>adjunto <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>\u201cPagos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>inversiones\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>\u201cCobro <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>desinversiones<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cInmovilizado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>siones inmobiliarias\u201d,<span class=\"__1 _3\"></span> respe<span class=\"__1 _3\"></span>ctiva<span class=\"ff1_1\">mente.<span class=\"__1 _5f\"> </span></span>Durante <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>ejercicios<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>2024<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">y <span class=\"__1 _20\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _20\"></span>no se<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>capitalizad<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>intereses <span class=\"__1 _c\"></span>y el <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>intereses <span class=\"__1 _3\"></span>capitaliz<span class=\"__1 _3\"></span>ados </span></span>asciende a 41.6<span class=\"__1 _3\"></span>68 miles de euros <span class=\"__1 _3\"></span>(43.915 miles de eur<span class=\"__1 _3\"></span>os en el ejerci<span class=\"__1 _3\"></span>cio 2023). Las <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>ociedades concesionarias <span class=\"ffc\">participadas por <span class=\"__1 _6\"></span>el Grupo a <span class=\"__1 _6\"></span>las que se <span class=\"__1 _6\"></span>le<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>ca el <span class=\"__1 _6\"></span>\u201cmodel<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>angible<span class=\"__1 _3\"></span>\u201d<span class=\"ff1_1\"> </span></span>est\u00e1n <span class=\"__1 _3\"></span>obligadas, <span class=\"__1 _20\"></span>de a<span class=\"__1 _3\"></span>cuerdo <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>concesi<span class=\"__1 _3\"></span>onales, <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>adquirir o <span class=\"__1 _20\"></span>construir <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>el period<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _6\"></span>elementos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>inmoviliz<span class=\"__1 _3\"></span>ado <span class=\"__1 _6\"></span>afectos <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>246.989 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _3\"></span>24 (336.510 miles d<span class=\"__1 _3\"></span>e euros a 31 de di<span class=\"__1 _3\"></span>ciembre de 202<span class=\"__1 _3\"></span>3) (nota 22). b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Fondo de comercio </span></span>El <span class=\"__1 _13\"></span>desglose <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>cons<span class=\"__1 _3\"></span>olidado adjunto es el siguien<span class=\"__1 _3\"></span>te: <span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo FCC Environment (UK) 315.540  301.064  Grupo FCC Environment CEE  136.793  136.793  FCC Aqualia, S.A. 82.764  82.764  Grupo Urbaser UK 64.563                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Eur Serv Voire SAS 28.854                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>FCC \u00c1mbito, S.A. 23.311  23.311  FCC Industrial e Infraestructuras Energ\u00e9ticas, S.L.U. 21.499  21.499  Premier Waste Services, Llc. 15.857  14.909  Houston Waste Solutions, Llc. 14.477  13.611  Municipal District Services, Llc. 13.690  12.964  Eur Serv Dechets SAS 11.184                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Eur SRV Proprete SAS 10.851                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Gel Recycling Inc. 7.804                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resicorreia - Gest\u00e3o e Servi\u00e7os de Ambiente<span class=\"__1 _3\"></span>, Lda<span class=\"__1 _6\"></span> 6.906                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Cementos Portland Valderrivas, S.A.                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>143.098  Canteras de Al\u00e1iz, S.A.                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.332  Eur Serv MTCE SAS 3.794                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resto 6.615  6.470  764.502 <span class=\"ls0_1\"> </span>760.815<span class=\"__1 _5f\"> </span>Los <span class=\"__1 _20\"></span>movimientos <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>fo<span class=\"__1 _6\"></span>nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>de co<span class=\"__1 _3\"></span>mercio <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _20\"></span>adjunto <span class=\"__1 _20\"></span>durante <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>ejercicios <span class=\"__1 _c\"></span>2024 y 2023 han sido l<span class=\"__1 _3\"></span>os siguientes: Saldo a 31.12.22 754.177 <span class=\"ls0_1\"> </span>Variaciones del per\u00edmetro, diferencias de conversi\u00f3n y otros: Municipal District Services, Llc. 12.964  Resto (6.326) 6.638  Saldo a 31.12.23 760.815 <span class=\"ls0_1\"> </span>Reclasificaci\u00f3n a activos no corrientes mantenidos para l<span class=\"__1 _3\"></span>a venta <span class=\"__1 _6\"></span><span class=\"ff1_1\">(nota 5)</span> (147.430) Variaciones del per\u00edmetro, diferencias de conversi\u00f3n y otros: Grupo Urbaser UK 64.563  Eur Serv Voire SAS 28.854  Grupo FCC Environment (UK) 14.476  Eur Serv Dechets SAS 11.184  Eur SRV Proprete SAS 10.851  Gel Recyling Inc 7.804  Resicorreia - Gest\u00e3o e Servi\u00e7os de Ambiente<span class=\"__1 _3\"></span>, Lda<span class=\"__1 _6\"></span> 6.906  Resto 6.479  151.117  Saldo a 31.12.24 764.502 <span class=\"ls0_1\"> </span>En <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>movimientos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>este <span class=\"__1 _2c\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>del <span class=\"__1 _38\"> </span>balan<span class=\"__1 _3\"></span>ce <span class=\"__1 _2c\"> </span>consolidado <span class=\"__1 _2c\"> </span>corresponden<span class=\"__1 _3\"></span> principalmente a:<span class=\"__1 _3\"></span> -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ffc fs0_1\">la <span class=\"__1 _2d\"> </span>reclasificaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>\u201dActivos <span class=\"__1 _2d\"></span>no <span class=\"__1 _2d\"> </span>corrientes <span class=\"__1 _2d\"> </span>mantenidos <span class=\"__1 _2d\"> </span>para <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>venta\u201d <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>fond<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>comerci<span class=\"__1 _20\"></span>o </span></span>existente <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>202<span class=\"__1 _3\"></span>4 <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _7\"></span>Po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tland <span class=\"__1 _7\"></span>Valderrivas, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de 143.098 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>y de <span class=\"__1 _6\"></span>Canteras de <span class=\"__1 _6\"></span>Al\u00e1iz, S.A <span class=\"__1 _6\"></span>por im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 4<span class=\"__1 _6\"></span>.3<span class=\"__1 _3\"></span>32 mi<span class=\"__1 _6\"></span>les <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>amba<span class=\"__1 _20\"></span>s dentro del segment<span class=\"__1 _3\"></span>o de Cementos <span class=\"__1 _3\"></span>(nota 5). -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">el <span class=\"__1 _6\"></span>fondo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>comercio <span class=\"__1 _6\"></span>generado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>adquisiciones <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>100% <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>Eur <span class=\"__1 _6\"></span>Serv <span class=\"__1 _6\"></span>Voire<span class=\"__1 _3\"></span> </span></span>SAS <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>im<span class=\"__1 _6\"></span>port<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>28.854 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>euros, <span class=\"__1 _c\"></span>Gel <span class=\"__1 _20\"></span>Recycling <span class=\"__1 _c\"></span>Inc. <span class=\"__1 _c\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _c\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>7.804 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros, Eur SRV<span class=\"__1 _3\"></span> Pr<span class=\"__1 _3\"></span>opete <span class=\"__1 _3\"></span>SAS <span class=\"__1 _3\"></span>por i<span class=\"__1 _20\"></span>mporte de <span class=\"__1 _3\"></span>10.851 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _3\"></span>euros, <span class=\"__1 _20\"></span>Eur Serv <span class=\"__1 _20\"></span>Dechets SAS <span class=\"__1 _20\"></span>por import<span class=\"__1 _3\"></span>e de<span class=\"__1 _3\"></span> 11.184 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>Resicorreia <span class=\"__1 _6\"></span>- <span class=\"__1 _6\"></span>Gest\u00e3<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>Servi\u00e7os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Ambiente, Lda. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>6.906 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros y <span class=\"__1 _6\"></span>Eur Serv <span class=\"__1 _6\"></span>MYCE SAS <span class=\"__1 _6\"></span>por importe <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>3.794 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>dentro del <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento Servicios Medi<span class=\"__1 _3\"></span>oambientales (nota 4<span class=\"__1 _3\"></span>). -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">el <span class=\"__1 _6\"></span>fond<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omercio generado en <span class=\"__1 _6\"></span>la adquisici\u00f3n de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a actividad <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Servi<span class=\"__1 _3\"></span>cios Medioambientales<span class=\"__1 _3\"></span> </span></span>del Grupo Urbaser <span class=\"__1 _3\"></span>en el Reino Unido p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>63.305 miles de <span class=\"__1 _3\"></span>euros (nota 4).<span class=\"__1 _3\"></span> -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">diferencias  d<span class=\"__1 _20\"></span>e  conversi\u00f3n <span class=\"__1 _1a\"> </span>incluidas  en <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>variaciones  d<span class=\"__1 _3\"></span>el <span class=\"__1 _32\"> </span>fondo <span class=\"__1 _1a\"> </span>de  comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>2024,  por<span class=\"__1 _3\"></span> </span></span>importe de 23.0<span class=\"__1 _3\"></span>14 miles de euros. En el ejercicio 2023 la varia<span class=\"__1 _3\"></span>ci\u00f3n de esta partida atend\u00eda principalm<span class=\"__1 _3\"></span>ente a la adquisici\u00f3n del 97% de la sociedad Mun<span class=\"__1 _3\"></span>icipal <span class=\"__1 _3\"></span>District <span class=\"__1 _20\"></span>Services, Llc., <span class=\"__1 _3\"></span>dentro d<span class=\"__1 _20\"></span>el segmento <span class=\"__1 _20\"></span>Gest<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>Integral <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Agua, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _3\"></span>importe<span class=\"__1 _3\"></span> de 85.118 mile<span class=\"__1 _3\"></span>s de euros (n<span class=\"__1 _3\"></span>ota 4) y al efecto de la apr<span class=\"__1 _3\"></span>eciaci\u00f3n de la libra<span class=\"__1 _3\"></span> esterlin<span class=\"__1 _3\"></span>a frente al euro.<span class=\"__1 _5f\"> </span>Las pol\u00edticas <span class=\"__1 _3\"></span>de an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>deterioro aplicadas <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o a sus <span class=\"__1 _3\"></span>fondos de <span class=\"__1 _3\"></span>comercio s<span class=\"__1 _3\"></span>e describen en<span class=\"__1 _20\"></span> la <span class=\"__1 _13\"></span>nota <span class=\"__1 _7\"></span>3.f). <span class=\"__1 _13\"></span>De <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>m\u00e9todos <span class=\"__1 _13\"></span>utilizad<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>confor<span class=\"__1 _3\"></span>me <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>estimaciones, <span class=\"__1 _7\"></span>proyecciones <span class=\"__1 _13\"></span>y<span class=\"__1 _20\"></span> valoraciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>dispone <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>despr<span class=\"__1 _20\"></span>ende <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>exist<span class=\"__1 _3\"></span>encia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e valor en el ej<span class=\"__1 _3\"></span>ercicio 2024.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>no <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _1a\"> </span>identificado <span class=\"__1 _1a\"> </span>exposi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>riesgos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>clim\u00e1ticos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>significativos <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>puedan <span class=\"__1 _1a\"> </span>suponer <span class=\"__1 _2d\"> </span>la existencia <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>aplicaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nor<span class=\"__1 _3\"></span>mativa <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _2d\"> </span>\u00fanicamente <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>asuntos clim\u00e1ticos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>previsiones <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>t<span class=\"__1 _6\"></span>asa <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>descuento <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>fin <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>ev<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>tar duplicidades en las hip<span class=\"__1 _3\"></span>\u00f3tesis considerad<span class=\"__1 _3\"></span>as.  Las <span class=\"__1 _20\"></span>proyecciones <span class=\"__1 _c\"></span>utilizadas <span class=\"__1 _c\"></span>incluyen <span class=\"__1 _3\"></span>hip<span class=\"__1 _3\"></span>\u00f3tesis <span class=\"__1 _c\"></span>en r<span class=\"__1 _20\"></span>elaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _c\"></span>cuestiones <span class=\"__1 _20\"></span>medioambientales.<span class=\"__1 _20\"></span> Entre<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>tras<span class=\"__1 _3\"></span>, se <span class=\"__1 _6\"></span>incluyen: el <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>\u201cPower <span class=\"__1 _6\"></span>Purchas<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Agreement<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00ed<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>renovabl<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _20\"></span>tado<span class=\"__1 _6\"></span>s en <span class=\"__1 _6\"></span>la actividad <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>Aguas <span class=\"__1 _14\"> </span>(nota  3.s); <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>coste <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _2c\"> </span>inversiones <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>veh\u00edculos <span class=\"__1 _2c\"> </span>menos <span class=\"__1 _2c\"> </span>contaminantes,<span class=\"__1 _3\"></span> el\u00e9ctricos, h\u00edbridos o de gas natural en contratos principalment<span class=\"__1 _3\"></span>e del \u00c1rea de Servicios, el impacto de las <span class=\"__1 _7\"></span>instalaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ducci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>energ<span class=\"__1 _3\"></span>\u00edas <span class=\"__1 _7\"></span>renovables <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>alg<span class=\"__1 _3\"></span>unas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _13\"></span>ins<span class=\"__1 _3\"></span>talaciones; <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>impac<span class=\"__1 _3\"></span>to tanto <span class=\"__1 _6\"></span>en co<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>como en <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>de actuaciones <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>li<span class=\"__1 _3\"></span>mpieza viaria <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>deter<span class=\"__1 _3\"></span>minadas \u00e1reas <span class=\"__1 _20\"></span>geogr\u00e1ficas <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _3\"></span>producen <span class=\"__1 _c\"></span>nevadas <span class=\"__1 _20\"></span>intensas <span class=\"__1 _20\"></span>o <span class=\"__1 _20\"></span>heladas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>determinadas <span class=\"__1 _c\"></span>\u00e9pocas <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>a\u00f1o;<span class=\"__1 _20\"></span> as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>adopci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>pol\u00edticas <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _6\"></span>eficientes <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>separ<span class=\"__1 _6\"></span>aci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>residuos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>sus plantas de reci<span class=\"__1 _3\"></span>claje que p<span class=\"__1 _3\"></span>ermiten la<span class=\"__1 _3\"></span> obtenci\u00f3n de<span class=\"__1 _20\"></span> subproductos o materias pri<span class=\"__1 _20\"></span>mas que se incorporan<span class=\"__1 _20\"></span> posteriormente al proceso productivo; o <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s mejoras <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>n el <span class=\"__1 _6\"></span>aprovecha<span class=\"__1 _3\"></span>miento de los <span class=\"__1 _6\"></span>lod<span class=\"__1 _3\"></span>os producidos en la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> depuraci\u00f3n de <span class=\"__1 _6\"></span>aguas. Se tienen <span class=\"__1 _6\"></span>en cuenta tambi\u00e9n los \u00edndices de <span class=\"__1 _6\"></span>pluviosidad<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>la estimaci\u00f3n de las salidas<span class=\"__1 _3\"></span> de caja relacionadas con las actuacion<span class=\"__1 _3\"></span>es de post clausura en vertedero<span class=\"__1 _3\"></span>s, as\u00ed como <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>costes e <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>elacionados <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>control <span class=\"__1 _6\"></span>y, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>posterior <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los gases <span class=\"__1 _13\"></span>emitidos. <span class=\"__1 _13\"></span>Actuaciones <span class=\"__1 _13\"></span>todas <span class=\"__1 _13\"></span>ellas <span class=\"__1 _13\"></span>encuadradas <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>compromiso <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>para <span class=\"__1 _13\"></span>reducir <span class=\"__1 _13\"></span>el impacto que sus<span class=\"__1 _3\"></span> activades <span class=\"__1 _3\"></span>tienen en el<span class=\"__1 _3\"></span> medioambien<span class=\"__1 _3\"></span>te que se<span class=\"__1 _3\"></span> materializan <span class=\"__1 _3\"></span>en los pro<span class=\"__1 _3\"></span>yectos de<span class=\"__1 _3\"></span> I+D+i en los que participa.<span class=\"__1 _3\"></span> A <span class=\"__1 _13\"></span>continuaci\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>coment<span class=\"__1 _3\"></span>an <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>estimaciones <span class=\"__1 _13\"></span>realiza<span class=\"__1 _20\"></span>das <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>an\u00e1li<span class=\"__1 _3\"></span>sis <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>sensibilidad <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>test <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> deterioro de l<span class=\"__1 _3\"></span>os fondos de comerci<span class=\"__1 _3\"></span>o m\u00e1s signifi<span class=\"__1 _3\"></span>cativos. Cabe <span class=\"__1 _13\"></span>se\u00f1alar <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>elaboraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>te<span class=\"__1 _3\"></span>st <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>timado <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> funci\u00f3n de las mejores estimaciones<span class=\"__1 _3\"></span> de la Direcci\u00f3n del Grupo y que variaciones al alza o a la baja en las <span class=\"__1 _20\"></span>hip\u00f3tesis <span class=\"__1 _c\"></span>clave <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>templad<span class=\"__1 _3\"></span>as, <span class=\"__1 _20\"></span>tanto <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>d<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>scuento, <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>m\u00e1rgenes <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>explotaci\u00f3n, entre <span class=\"__1 _13\"></span>otros <span class=\"__1 _2d\"></span>factores, <span class=\"__1 _13\"></span>pueden <span class=\"__1 _2d\"></span>afectar <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _13\"></span>recuperable <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>unidad <span class=\"__1 _2d\"></span>generadora <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>efectivo considerada. Grupo FCC Environ<span class=\"__1 _3\"></span>ment (UK<span class=\"__1 _3\"></span>)  El Grupo FCC<span class=\"__1 _20\"></span> adquiri\u00f3 el <span class=\"__1 _20\"></span>100% de la <span class=\"__1 _3\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> sobre <span class=\"__1 _3\"></span>el grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>FCC Envir<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nm<span class=\"__1 _3\"></span>ent (UK) en <span class=\"__1 _20\"></span>el ejercici<span class=\"__1 _3\"></span>o 2006 por un cos<span class=\"__1 _3\"></span>te de la inversi\u00f3n d<span class=\"__1 _3\"></span>e 1.693.532 miles <span class=\"__1 _3\"></span>de euros. Desde <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>adquisici\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>considera <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _7\"></span>(UK) <span class=\"__1 _7\"></span>como una \u00fanica unidad generadora de efecti<span class=\"__1 _3\"></span>vo (UGE), estando el fondo de comercio re<span class=\"__1 _3\"></span>gistrado en balance asociado exclusiva<span class=\"__1 _3\"></span>mente a <span class=\"__1 _3\"></span>tal UGE. Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando las <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>ejores estimaciones de <span class=\"__1 _6\"></span>los flujos futuros en <span class=\"__1 _6\"></span>funci\u00f3n del mix <span class=\"__1 _6\"></span>de actividades esperado<span class=\"__1 _3\"></span> en el <span class=\"__1 _6\"></span>futuro. El peso relativo de las diferentes actividades variar\u00e1 al potenciarse otras alternativas de tratamiento  de <span class=\"__1 _2c\"> </span>residuos,  principalmente  reciclaje <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>valorizaci\u00f3n,  que <span class=\"__1 _2c\"> </span>actualmente  ya <span class=\"__1 _2c\"> </span>realiza <span class=\"__1 _2c\"> </span>el subgrupo, compensand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el<span class=\"__1 _3\"></span> progresivo aband<span class=\"__1 _3\"></span>ono de la actividad d<span class=\"__1 _3\"></span>e verteder<span class=\"__1 _3\"></span>os.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _1a\"> </span>test <span class=\"__1 _1a\"> </span>de  d<span class=\"__1 _3\"></span>eterioro <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>realizado <span class=\"__1 _1a\"> </span>utilizando <span class=\"__1 _1a\"> </span>proyecciones <span class=\"__1 _1a\"> </span>conser<span class=\"__1 _3\"></span>vadoras <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>continuistas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>la evoluci\u00f3n <span class=\"__1 _6\"></span>hist<span class=\"__1 _3\"></span>\u00f3rica <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>\u00faltimos <span class=\"__1 _6\"></span>a\u00f1os, y <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>voluci\u00f3n <span class=\"__1 _6\"></span>previsibl<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>negocios. <span class=\"__1 _6\"></span>Las principales hip\u00f3tesis <span class=\"__1 _18\"> </span>utilizadas <span class=\"__1 _18\"> </span>contemplan <span class=\"__1 _18\"> </span>la <span class=\"__1 _33\"> </span>tendencia<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>hist\u00f3rica <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>potenciaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>de <span class=\"__1 _18\"> </span>las <span class=\"__1 _33\"> </span>actividades<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>de tratamiento/recup<span class=\"__1 _3\"></span>eraci\u00f3n <span class=\"__1 _20\"></span>de residuos <span class=\"__1 _20\"></span>e incineraci\u00f3n <span class=\"__1 _20\"></span>frente a <span class=\"__1 _20\"></span>una gradual <span class=\"__1 _20\"></span>disminuci\u00f3n <span class=\"__1 _3\"></span>de la <span class=\"__1 _20\"></span>actividad de <span class=\"__1 _14\"> </span>gesti\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>vertederos. <span class=\"__1 _14\"> </span>Los <span class=\"__1 _14\"> </span>ingresos <span class=\"__1 _14\"> </span>considerados <span class=\"__1 _14\"> </span>durante <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>periodo <span class=\"__1 _14\"> </span>muestran <span class=\"__1 _2c\"> </span>vol\u00famenes decrecientes <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>vert<span class=\"__1 _3\"></span>ederos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se compensan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>potencia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>otras<span class=\"__1 _3\"></span> actividades <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>elacionadas, <span class=\"__1 _7\"></span>mientras <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tratamiento <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>u<span class=\"__1 _3\"></span>estra <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>onelajes <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>tables <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on una <span class=\"__1 _20\"></span>evoluci\u00f3n <span class=\"__1 _20\"></span>en fun<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>inflaci\u00f3n, <span class=\"__1 _20\"></span>salvo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2026 y<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>2027 <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>prev\u00e9 <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>entrada en funciona<span class=\"__1 _3\"></span>miento del<span class=\"__1 _3\"></span> com<span class=\"__1 _3\"></span>plejo de <span class=\"__1 _3\"></span>Lostock, <span class=\"__1 _3\"></span>donde el <span class=\"__1 _20\"></span>negocio de r<span class=\"__1 _3\"></span>eciclaje ha <span class=\"__1 _3\"></span>aseg<span class=\"__1 _3\"></span>urado contrat<span class=\"__1 _3\"></span>os de<span class=\"__1 _3\"></span> suministro <span class=\"__1 _6\"></span>y se <span class=\"__1 _6\"></span>prev\u00e9n <span class=\"__1 _6\"></span>incr<span class=\"__1 _3\"></span>ementos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ingresos del <span class=\"__1 _6\"></span>11% <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>026 <span class=\"__1 _6\"></span>y el <span class=\"__1 _6\"></span>18,1% <span class=\"__1 _6\"></span>para 2027. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> descuento <span class=\"__1 _20\"></span>antes <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>impues<span class=\"__1 _3\"></span>tos <span class=\"__1 _3\"></span>utilizada <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10,60% <span class=\"__1 _c\"></span>y se<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>considerado <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>horizonte <span class=\"__1 _20\"></span>temporal para <span class=\"__1 _6\"></span>las estimaciones de <span class=\"__1 _6\"></span>10 <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>dadas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las caracter\u00edsticas estructurales <span class=\"__1 _6\"></span>de su <span class=\"__1 _6\"></span>negoci<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y la <span class=\"__1 _6\"></span>larga vida \u00fatil <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>sus <span class=\"__1 _3\"></span>activos. <span class=\"__1 _c\"></span>Se <span class=\"__1 _3\"></span>ha <span class=\"__1 _c\"></span>considerado <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>tasa <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>crecimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>1% <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>c\u00e1lculo<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>ren<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>perpetua que <span class=\"__1 _20\"></span>representa <span class=\"__1 _20\"></span>el 4<span class=\"__1 _3\"></span>6,1% <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>total <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>valor <span class=\"__1 _3\"></span>recuperable<span class=\"__1 _3\"></span>. <span class=\"__1 _20\"></span>El r<span class=\"__1 _3\"></span>esultado <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>test <span class=\"__1 _3\"></span>arroja <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>exceso<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>valor recuperable <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>libros <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>unidad <span class=\"__1 _2d\"> </span>generadora <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>caja <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>338.207 <span class=\"__1 _13\"></span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>euros, soporta <span class=\"__1 _2d\"> </span>un <span class=\"__1 _1a\"> </span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>tasa <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>descuento <span class=\"__1 _1a\"> </span>superi<span class=\"__1 _3\"></span>or <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>1.100 <span class=\"__1 _2d\"> </span>puntos <span class=\"__1 _1a\"> </span>b\u00e1sicos <span class=\"__1 _2d\"></span>sin <span class=\"__1 _2d\"> </span>incurrir <span class=\"__1 _2d\"> </span>en deterioro, <span class=\"__1 _20\"></span>una disminu<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>actual <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>flujos <span class=\"__1 _3\"></span>de caj<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10% supondr\u00eda <span class=\"__1 _20\"></span>disminuir <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso hasta <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>289.260 <span class=\"__1 _13\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _13\"></span>De <span class=\"__1 _13\"></span>haberse <span class=\"__1 _13\"></span>consi<span class=\"__1 _20\"></span>derado <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>tasa <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>creci<span class=\"__1 _3\"></span>miento <span class=\"__1 _13\"></span>nula <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>citado exc<span class=\"ls0_1\">eso habr\u00eda<span class=\"__1 _3\"></span> disminuido hasta l<span class=\"__1 _3\"></span>os 316.907 miles de <span class=\"__1 _3\"></span>euros. </span>Acorde <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>lo <span class=\"__1 _1a\"> </span>indicado <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _1a\"> </span>3.f) <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>presentes <span class=\"__1 _1a\"> </span>cuentas <span class=\"__1 _1a\"> </span>anuales, <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>criterio <span class=\"__1 _32\"> </span>general <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>no considerar tasas de crecimi<span class=\"__1 _3\"></span>ento en la renta perpetua, p<span class=\"__1 _3\"></span>ero en el caso del subgrupo FCC Environmen<span class=\"__1 _3\"></span>t (UK), <span class=\"__1 _6\"></span>dada la <span class=\"__1 _6\"></span>transformaci\u00f3n <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>llevando <span class=\"__1 _6\"></span>a cabo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mix <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onsidera <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e una tasa <span class=\"__1 _6\"></span>de crecimiento del 1% <span class=\"__1 _6\"></span>refl<span class=\"__1 _3\"></span>eja m\u00e1s <span class=\"__1 _6\"></span>fiel<span class=\"__1 _3\"></span>mente la <span class=\"__1 _6\"></span>realidad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>negocio en el <span class=\"__1 _6\"></span>marco del cambio que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _7\"></span>produciend<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unido <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>tratamiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>residuos, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>ca\u00edda dr\u00e1stica <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>abocamient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>residuos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>vertederos <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>incremento <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>activid<span class=\"__1 _3\"></span>ades <span class=\"__1 _6\"></span>alternativas de tratamiento d<span class=\"__1 _3\"></span>e residuos qu<span class=\"__1 _3\"></span>e se espera sostenido<span class=\"__1 _3\"></span> durante un peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>do pr<span class=\"__1 _3\"></span>olongado de tie<span class=\"__1 _3\"></span>mpo.  Asimismo, <span class=\"__1 _13\"></span>dada <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>holgura <span class=\"__1 _13\"></span>mostrada <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _13\"></span>te<span class=\"__1 _6\"></span>st<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _13\"></span>y, <span class=\"__1 _2d\"> </span>dado <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>principales <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>y pasivos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e su <span class=\"__1 _6\"></span>negocio est\u00e1n referenciados <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>mism<span class=\"__1 _3\"></span>a m<span class=\"__1 _6\"></span>on<span class=\"__1 _3\"></span>eda (libra <span class=\"__1 _6\"></span>esterlina), no deber\u00eda <span class=\"__1 _6\"></span>ponerse de manifiesto nin<span class=\"__1 _3\"></span>g\u00fan deterioro.  Grupo FCC Environ<span class=\"__1 _3\"></span>ment CEE  El Grupo FCC adquiri\u00f3 el 100% de la parti<span class=\"__1 _3\"></span>cipaci\u00f3n sobr<span class=\"__1 _3\"></span>e el grupo FCC Environmen<span class=\"__1 _3\"></span>t CEE en e<span class=\"__1 _6\"></span>l <span class=\"__1 _3\"></span>ejercicio 2006 por un c<span class=\"__1 _3\"></span>oste de la<span class=\"__1 _3\"></span> inversi\u00f3n de 22<span class=\"__1 _3\"></span>6.829 miles de<span class=\"__1 _3\"></span> euros<span class=\"fc4\">. </span>De<span class=\"__1 _3\"></span>sde el m<span class=\"__1 _3\"></span>omento de su adqu<span class=\"__1 _3\"></span>isici\u00f3n, el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _6\"></span>considera <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>\u00fanica <span class=\"__1 _6\"></span>unidad <span class=\"__1 _6\"></span>generadora <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo<span class=\"__1 _20\"></span> (UGE), estando el<span class=\"__1 _3\"></span> fondo de comer<span class=\"__1 _3\"></span>cio registrad<span class=\"__1 _3\"></span>o en balance asociado<span class=\"__1 _3\"></span> exclusivame<span class=\"__1 _3\"></span>nte a tal UGE<span class=\"ls14\">. </span> El <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>pera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Europa<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Central<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>E<span class=\"__1 _3\"></span>ste, <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>eniendo <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>sede <span class=\"__1 _7\"></span>principal <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>Himberg <span class=\"__1 _7\"></span>(Austria). <span class=\"__1 _13\"></span>L<span class=\"__1 _3\"></span>os pa\u00edses donde<span class=\"__1 _3\"></span> opera <span class=\"__1 _3\"></span>son: A<span class=\"__1 _3\"></span>ustria, Rep\u00fab<span class=\"__1 _3\"></span>lica Ch<span class=\"__1 _3\"></span>eca, Esl<span class=\"__1 _3\"></span>ovaquia, P<span class=\"__1 _3\"></span>olonia, Ru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ania,<span class=\"__1 _20\"></span> Serbia y H<span class=\"__1 _3\"></span>ungr\u00eda. <span class=\"ls34\">Su </span>actividad <span class=\"__1 _20\"></span>consiste <span class=\"__1 _20\"></span>en la<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>recogida, <span class=\"__1 _3\"></span>transporte <span class=\"__1 _c\"></span>y elimin<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>todo <span class=\"__1 _20\"></span>tipo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>residuos, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _20\"></span>omo ser<span class=\"__1 _3\"></span>vicios auxiliares relacionad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s con<span class=\"__1 _20\"></span> e<span class=\"__1 _6\"></span>l <span class=\"__1 _3\"></span>medio ambiente. Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>mejores <span class=\"__1 _14\"> </span>estimaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _2c\"> </span>flujos <span class=\"__1 _14\"> </span>futuros <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>funci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>oportunidades <span class=\"__1 _2c\"> </span>de crecimiento en<span class=\"__1 _3\"></span> los mercados en<span class=\"__1 _3\"></span> los que opera.<span class=\"__1 _5f\"> </span>Las proyecciones utilizadas contemplan crecimientos en los primeros ejercicios <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r la expectativa de nuevas <span class=\"__1 _1a\"> </span>oportunidades <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _32\"> </span>para <span class=\"__1 _1a\"> </span>estabilizarse<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>posteri<span class=\"__1 _3\"></span>ormente <span class=\"__1 _1a\"> </span>al <span class=\"__1 _32\"> </span>tratars<span class=\"__1 _3\"></span>e.  may<span class=\"__1 _3\"></span>ormente <span class=\"__1 _1a\"> </span>de mercados <span class=\"__1 _14\"> </span>maduros <span class=\"__1 _14\"> </span>con <span class=\"__1 _14\"> </span>pocas <span class=\"__1 _14\"> </span>expectativas <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>crecimiento. <span class=\"__1 _38\"> </span>Las <span class=\"__1 _14\"> </span>principales <span class=\"__1 _14\"> </span>hip\u00f3tesis <span class=\"__1 _14\"> </span>utilizadas contemplan <span class=\"__1 _7\"></span>unos <span class=\"__1 _7\"></span>crecimientos <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>alt<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>negocio <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>ran<span class=\"__1 _3\"></span>go <span class=\"__1 _7\"></span>aproximadamente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el 7%<span class=\"ls0_1\"> <span class=\"ffc\">\u2013</span> 12,3% <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>tres <span class=\"__1 _6\"></span>primeros <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _6\"></span>debido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>mencionadas <span class=\"__1 _6\"></span>nuevas <span class=\"__1 _7\"></span>oportunid<span class=\"__1 _3\"></span>ades <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocio, </span>para <span class=\"__1 _3\"></span>estabilizarse <span class=\"__1 _20\"></span>despu\u00e9s <span class=\"__1 _20\"></span>entorno al <span class=\"__1 _20\"></span>3% en <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>siguien<span class=\"__1 _3\"></span>tes a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>test. Por<span class=\"__1 _3\"></span> su<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>parte, <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>arg<span class=\"__1 _20\"></span>en bruto de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>mantiene <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ento<span class=\"__1 _6\"></span>rn<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>17,9% <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>todo <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>periodo <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erado, <span class=\"__1 _20\"></span>algo <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>debajo del margen del <span class=\"__1 _3\"></span>ejercicio actual<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span>La tasa<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e des<span class=\"__1 _3\"></span>cuento <span class=\"__1 _3\"></span>antes <span class=\"__1 _20\"></span>de impuestos<span class=\"__1 _3\"></span> u<span class=\"__1 _3\"></span>tilizada <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>11<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>70% <span class=\"__1 _20\"></span>y se <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>considerad<span class=\"__1 _3\"></span>o una <span class=\"__1 _20\"></span>tasa de<span class=\"__1 _3\"></span> crecimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>0% <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c\u00e1lculo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>enta <span class=\"__1 _13\"></span>perpet<span class=\"__1 _3\"></span>ua <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>75,8% <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad <span class=\"__1 _13\"></span>generadora <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>178.478 <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _2d\"></span>El <span class=\"__1 _13\"></span>test <span class=\"__1 _2d\"> </span>soporta <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>tasa <span class=\"__1 _2d\"> </span>de descuento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>250 <span class=\"__1 _6\"></span>puntos <span class=\"__1 _6\"></span>b\u00e1sicos. <span class=\"__1 _6\"></span>Una <span class=\"__1 _6\"></span>disminuci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actual <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>del 10% supondr\u00eda dismin<span class=\"__1 _3\"></span>uir el exceso hasta l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s 12<span class=\"__1 _3\"></span>1.189 miles d<span class=\"__1 _3\"></span>e euros.  Dada  la <span class=\"__1 _1a\"> </span>holgura <span class=\"__1 _1a\"> </span>mostrada  en <span class=\"__1 _1a\"> </span>el  test <span class=\"__1 _1a\"> </span>de  deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ma <span class=\"__1 _1a\"> </span>que  no <span class=\"__1 _1a\"> </span>deber\u00eda  ponerse<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro. FCC Aqualia, S.<span class=\"__1 _3\"></span>A. El <span class=\"__1 _6\"></span>Grupo FCC <span class=\"__1 _6\"></span>posee <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>particip<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>1% <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>F<span class=\"__1 _3\"></span>CC <span class=\"__1 _6\"></span>Aquali<span class=\"__1 _3\"></span>a, <span class=\"__1 _6\"></span>S.A. El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>considera <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>una<span class=\"__1 _20\"></span> \u00fanica unidad generad<span class=\"__1 _3\"></span>ora de efecti<span class=\"__1 _3\"></span>vo (UGE) a la soci<span class=\"__1 _3\"></span>edad FCC Aquali<span class=\"__1 _3\"></span>a, S.A y sus Utes.  Su actividad<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>onsiste en<span class=\"__1 _3\"></span> servicios <span class=\"__1 _3\"></span>relacionad<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>on el <span class=\"__1 _3\"></span>ciclo in<span class=\"__1 _20\"></span>tegral del agu<span class=\"__1 _3\"></span>a: cap<span class=\"__1 _20\"></span>taci\u00f3n, potabilizaci<span class=\"__1 _3\"></span>\u00f3n y distribuci\u00f3n <span class=\"__1 _3\"></span>de agua <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>consumo human<span class=\"__1 _3\"></span>o; captaci<span class=\"__1 _3\"></span>\u00f3n, filtraci<span class=\"__1 _3\"></span>\u00f3n y depuraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de aguas <span class=\"__1 _3\"></span>residuales; dise\u00f1o, <span class=\"__1 _14\"> </span>construcci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _14\"> </span>explotaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _14\"> </span>y <span class=\"__1 _2c\"> </span>mantenimiento <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>infraestructuras <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>agua <span class=\"__1 _14\"> </span>para <span class=\"__1 _14\"> </span>servicios municipales, industrial<span class=\"__1 _3\"></span>es, agr\u00edcolas, <span class=\"__1 _3\"></span>etc.  Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando las m<span class=\"__1 _3\"></span>ejores estimaci<span class=\"__1 _3\"></span>ones de sus flujos futu<span class=\"__1 _3\"></span>ros. Las <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>royecciones <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _7\"></span>contemplan <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>aumento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>nego<span class=\"__1 _3\"></span>cios <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>7% <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>2026 <span class=\"__1 _6\"></span>y 2028, <span class=\"__1 _3\"></span>Las pro<span class=\"__1 _3\"></span>yecciones <span class=\"__1 _20\"></span>tienen en <span class=\"__1 _20\"></span>cuenta<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>la consolidaci<span class=\"__1 _3\"></span>\u00f3n en <span class=\"__1 _20\"></span>el c\u00f3mputo <span class=\"__1 _20\"></span>de contratos <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>2024 no contribuyeron <span class=\"__1 _20\"></span>en el <span class=\"__1 _20\"></span>a\u00f1o co<span class=\"__1 _3\"></span>mpleto <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>un traslad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>a tarif<span class=\"__1 _3\"></span>as al <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>completo de<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>algunos expediente<span class=\"__1 _3\"></span>s tarifarios, <span class=\"__1 _32\"> </span>as\u00ed <span class=\"__1 _32\"> </span>como <span class=\"__1 _1a\"> </span>el  imp<span class=\"__1 _3\"></span>acto  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>mejoras <span class=\"__1 _1a\"> </span>en  la  e<span class=\"__1 _3\"></span>ficiencia <span class=\"__1 _32\"> </span>y <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>traslado  a <span class=\"__1 _32\"> </span>tarifa <span class=\"__1 _1a\"> </span>de  inversi<span class=\"__1 _3\"></span>ones operativas. <span class=\"__1 _20\"></span>Para <span class=\"__1 _20\"></span>el resto <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los peri<span class=\"__1 _3\"></span>odos, <span class=\"__1 _20\"></span>la cifra<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de neg<span class=\"__1 _3\"></span>ocios <span class=\"__1 _20\"></span>se mu<span class=\"__1 _3\"></span>eve <span class=\"__1 _20\"></span>en un <span class=\"__1 _20\"></span>rango <span class=\"__1 _20\"></span>aproximadamente<span class=\"__1 _3\"></span> del  0,7  al <span class=\"__1 _32\"> </span>3,3%. <span class=\"__1 _32\"> </span>Por  su  p<span class=\"__1 _20\"></span>arte,  el  margen <span class=\"__1 _32\"> </span>bruto  d<span class=\"__1 _3\"></span>e  explotaci\u00f3n <span class=\"__1 _1a\"> </span>oscila  entre <span class=\"__1 _32\"> </span>el  16,7% <span class=\"__1 _32\"> </span>y  el <span class=\"__1 _32\"> </span>19%, aumentando <span class=\"__1 _7\"></span>ligeramente <span class=\"__1 _13\"></span>respecto <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>margen <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>actual, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onsecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>comentad<span class=\"__1 _3\"></span>o anteriormente.<span class=\"__1 _3\"></span> La tasa de descuento antes de impuestos utilizada<span class=\"__1 _3\"></span> ha sido del 9,02% y se ha considerado una tasa de<span class=\"__1 _3\"></span> crecimiento<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>0% <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _6\"></span>c\u00e1lculo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>renta <span class=\"__1 _7\"></span>perpetua <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>83,30% <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>valor recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad <span class=\"__1 _13\"></span>generadora <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>643.092 <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _2d\"></span>El <span class=\"__1 _13\"></span>test <span class=\"__1 _2d\"> </span>soporta <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>tasa <span class=\"__1 _2d\"> </span>de descuento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>250 <span class=\"__1 _6\"></span>puntos <span class=\"__1 _6\"></span>b\u00e1sicos. <span class=\"__1 _6\"></span>Una <span class=\"__1 _6\"></span>disminuci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actual <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>del 10% supondr\u00eda dismin<span class=\"__1 _3\"></span>uir el exceso hasta l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s 52<span class=\"__1 _3\"></span>8.640 miles d<span class=\"__1 _3\"></span>e euros.  Dada  la <span class=\"__1 _1a\"> </span>holgura <span class=\"__1 _1a\"> </span>mostrada  en <span class=\"__1 _1a\"> </span>el  test <span class=\"__1 _1a\"> </span>de  deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ma <span class=\"__1 _1a\"> </span>que  no <span class=\"__1 _1a\"> </span>deber\u00eda  ponerse<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro.<span class=\"__1 _5f\"> </span>Grupo Urbaser UK<span class=\"__1 _3\"></span> El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>quirido <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>100% <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>participaci\u00f3n <span class=\"__1 _6\"></span>sobre <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>filial <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o Urbaser en el Rein<span class=\"__1 _3\"></span>o Unido, por un c<span class=\"__1 _3\"></span>oste de la inver<span class=\"__1 _3\"></span>si\u00f3n de 265.143 miles d<span class=\"__1 _3\"></span>e euros. Desde <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>momento <span class=\"__1 _20\"></span>de su <span class=\"__1 _20\"></span>adquisici\u00f3n, el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _3\"></span>considera <span class=\"__1 _20\"></span>el subg<span class=\"__1 _3\"></span>rupo Urb<span class=\"__1 _3\"></span>aser <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>una \u00fanica <span class=\"__1 _20\"></span>unidad generadora <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>efectivo <span class=\"__1 _14\"> </span>(UGE), <span class=\"__1 _14\"> </span>estando <span class=\"__1 _14\"> </span>el <span class=\"__1 _38\"> </span>fondo<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"> </span>registrado <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>balance <span class=\"__1 _38\"> </span>asociado exclusivamente a tal <span class=\"__1 _3\"></span>UGE. Las <span class=\"__1 _2c\"> </span>operaciones  incluyen  una <span class=\"__1 _2c\"> </span>amplia <span class=\"__1 _2c\"> </span>gama <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>actividades,  entre <span class=\"__1 _2c\"> </span>ellas  la <span class=\"__1 _2c\"> </span>recogida <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>residuos municipales <span class=\"__1 _34\"> </span>y <span class=\"__1 _1d\"> </span>comerciales, <span class=\"__1 _34\"> </span>instalaciones <span class=\"__1 _1d\"> </span>de <span class=\"__1 _34\"> </span>compostaje, <span class=\"__1 _1d\"> </span>recuperaci\u00f3n <span class=\"__1 _34\"> </span>de <span class=\"__1 _34\"> </span>m<span class=\"__1 _6\"></span>at<span class=\"__1 _3\"></span>eriales <span class=\"__1 _34\"> </span>y <span class=\"__1 _1d\"> </span>el mantenimiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>plantas <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>valorizaci\u00f3n <span class=\"__1 _13\"></span>energ\u00e9tica <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Gloucester <span class=\"__1 _2d\"> </span>y <span class=\"__1 _2d\"></span>Dudley. <span class=\"__1 _13\"></span>Adem\u00e1s, <span class=\"__1 _2d\"></span>presta<span class=\"__1 _3\"></span> servicios <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>gesti<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>centros <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>reciclaj<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>li<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>piez<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>viaria. <span class=\"__1 _13\"></span>La <span class=\"__1 _7\"></span>UGE <span class=\"__1 _7\"></span>incluye <span class=\"__1 _13\"></span>el <span class=\"__1 _6\"></span>grupo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>empresas Mercia que cuen<span class=\"__1 _3\"></span>ta principalment<span class=\"__1 _3\"></span>e con una planta d<span class=\"__1 _3\"></span>e valorizaci\u00f3n<span class=\"__1 _3\"></span> energ\u00e9tica.  La <span class=\"__1 _7\"></span>mayor <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>flujo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>genera <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>as <span class=\"__1 _7\"></span>plantas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Gloucester<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y Mercia<span class=\"ls37\">. <span class=\"__1 _13\"></span></span>Se <span class=\"__1 _6\"></span>prev\u00e9 <span class=\"__1 _7\"></span>unos <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _7\"></span>estables, <span class=\"__1 _7\"></span>ya <span class=\"__1 _6\"></span>que <span class=\"__1 _13\"></span>una <span class=\"__1 _6\"></span>proporci\u00f3n <span class=\"__1 _6\"></span>significativa <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>generan <span class=\"__1 _7\"></span>a trav\u00e9s de <span class=\"__1 _3\"></span>contratos a<span class=\"__1 _3\"></span> largo <span class=\"__1 _20\"></span>plazo. Si bien se <span class=\"__1 _3\"></span>prev\u00e9n l<span class=\"__1 _3\"></span>eves desc<span class=\"__1 _3\"></span>ensos en <span class=\"__1 _3\"></span>los ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _3\"></span>debido en g<span class=\"__1 _3\"></span>eneral<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>menor <span class=\"__1 _6\"></span>precio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>energ\u00eda <span class=\"__1 _7\"></span>producida <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>instalaciones<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>valorizaci\u00f3n <span class=\"__1 _6\"></span>energ\u00e9tica,<span class=\"__1 _3\"></span> desde <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>elevados<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>precios <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>ejerci<span class=\"__1 _3\"></span>cios <span class=\"__1 _7\"></span>anteriores. <span class=\"__1 _7\"></span>Cabe <span class=\"__1 _13\"></span>destacar <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>descenso <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>37,7% <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>2029 como <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>finalizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mencionada <span class=\"__1 _13\"></span>planta <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>Mercia. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>margen EBITDA <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>entas <span class=\"__1 _1a\"> </span>oscila <span class=\"__1 _1a\"> </span>entre <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>2<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>,1% <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _1a\"> </span>actual  hast<span class=\"__1 _3\"></span>a <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>m\u00e1ximo<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>29,2%, conforme <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>van <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mplementado medidas <span class=\"__1 _6\"></span>de optimizaci\u00f3n <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>contratos y <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ponen de <span class=\"__1 _6\"></span>manifiesto<span class=\"__1 _3\"></span> sinergias con el r<span class=\"__1 _3\"></span>esto de la actividad<span class=\"__1 _3\"></span> del sector<span class=\"__1 _3\"></span> en Reino Unido.  La tasa<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e des<span class=\"__1 _3\"></span>cuento <span class=\"__1 _3\"></span>antes <span class=\"__1 _20\"></span>de impuestos<span class=\"__1 _3\"></span> u<span class=\"__1 _3\"></span>tilizada <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>76% <span class=\"__1 _20\"></span>y se <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>considerad<span class=\"__1 _3\"></span>o una <span class=\"__1 _20\"></span>tasa de<span class=\"__1 _3\"></span> crecimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>1% <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c\u00e1lculo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>enta <span class=\"__1 _13\"></span>perpet<span class=\"__1 _3\"></span>ua <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>34,1% <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad generadora <span class=\"__1 _6\"></span>de caja de <span class=\"__1 _6\"></span>163.515 miles <span class=\"__1 _6\"></span>de euros. Una <span class=\"__1 _6\"></span>disminuci\u00f3n del <span class=\"__1 _6\"></span>valor actual de <span class=\"__1 _6\"></span>los flujos de caja del 10% sup<span class=\"__1 _3\"></span>ondr\u00eda disminuir el <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso hasta los 116.5<span class=\"__1 _3\"></span>39 miles de euros.<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span> Dada la holgura <span class=\"__1 _3\"></span>mostrada en el test<span class=\"__1 _3\"></span> de deteri<span class=\"__1 _3\"></span>oro el Grupo estima<span class=\"__1 _3\"></span> que no deber\u00eda poners<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>de manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro.<span class=\"__1 _5f\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3e\"> </span><span class=\"ff3_1\">Otro inmo<span class=\"__1 _3\"></span>vilizado intangib<span class=\"__1 _3\"></span>le </span></span>Los <span class=\"__1 _20\"></span>mov<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mientos <span class=\"__1 _20\"></span>de e<span class=\"__1 _3\"></span>ste <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>los ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>2024 y <span class=\"__1 _20\"></span>2023 <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>sido los siguientes:  Otros activos intangibles   Amortizaci\u00f3n Acumulada  Deterioros Valor neto Saldo a 31.12.22 268.318 <span class=\"ls0_1\"> </span>(182.181) (12.394) 73.743 <span class=\"ls0_1\"> </span>Entradas o dotaciones 40.671  (19.627) (83) 20.961  Salidas, bajas o reducciones (3.031) 1.972   -  (1.059) Diferencias de conversi\u00f3n (164) 70 <span class=\"ls0_1\"> </span>(40) (134) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 79.570  (60)   <span class=\"ls0_1\">- </span>79.510  Saldo a 31.12.23 385.364 <span class=\"ls0_1\"> </span>(199.826) (12.517) 173.021 <span class=\"ls0_1\"> </span>Entradas o dotaciones 25.898  (35.927) (10.221) (20.250) Salidas, bajas o reducciones (3.862) 3.126    <span class=\"ls0_1\">- </span>(736) Diferencias de conversi\u00f3n 3.788  (428) (6) 3.354  Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (62.081) 50.791  9.689  (1.601) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 111.289  2.558  20 <span class=\"ls0_1\"> </span>113.867  Saldo a 31.12.24 460.396 <span class=\"ls0_1\"> </span>(179.706) (13.035) 267.655 <span class=\"ls0_1\"> </span>En <span class=\"__1 _2c\"> </span>el  ejercicio  2024 <span class=\"__1 _2c\"> </span>destaca,  como  consecuencia  de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>reclasificaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span><span class=\"ffc\">\u201c<span class=\"__1 _6\"></span></span>A<span class=\"__1 _20\"></span>ctivos <span class=\"__1 _14\"> </span>no  corrientes mantenidos <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>venta\u201d <span class=\"__1 _3\"></span>del otr<span class=\"__1 _3\"></span>o in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _20\"></span>intangible <span class=\"__1 _3\"></span>neto <span class=\"__1 _3\"></span>aportado <span class=\"__1 _20\"></span>en el <span class=\"__1 _20\"></span>mes de <span class=\"__1 _20\"></span>mayo de <span class=\"__1 _20\"></span>2024 por <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>segmento <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>actividad <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>Cementos <span class=\"__1 _2d\"></span>por <span class=\"__1 _1a\"> </span>un <span class=\"__1 _13\"></span>importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>1<span class=\"__1 _6\"></span>.4<span class=\"__1 _3\"></span>93 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>de Inmobiliaria por un i<span class=\"__1 _3\"></span>mporte de <span class=\"__1 _3\"></span>74 miles de euro<span class=\"__1 _3\"></span>s (nota 5). Las <span class=\"__1 _35\"> </span>\u201cvariaciones <span class=\"__1 _2f\"> </span>de <span class=\"__1 _35\"> </span>per\u00edmetro, <span class=\"__1 _35\"> </span>traspasos <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>otros<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>movimientos\u201d <span class=\"__1 _35\"> </span>del <span class=\"__1 _2f\"> </span>ejercicio <span class=\"__1 _35\"> </span>2024 <span class=\"__1 _35\"> </span>incluyen principalmente <span class=\"__1 _20\"></span>las in<span class=\"__1 _3\"></span>corpor<span class=\"__1 _3\"></span>aciones al <span class=\"__1 _c\"></span>per\u00edmetro d<span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>inmoviliz<span class=\"__1 _3\"></span>ado <span class=\"__1 _3\"></span>intangible <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>Urbaser <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>un importe de 70.9<span class=\"__1 _3\"></span>56 miles de euros<span class=\"ls33\">, </span>como consecuencia<span class=\"__1 _3\"></span> de la adquisici<span class=\"__1 _3\"></span>\u00f3n del Grupo Urbas<span class=\"__1 _3\"></span>er (nota 4). Tambi\u00e9n <span class=\"__1 _20\"></span>cabe <span class=\"__1 _c\"></span>destacar <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>salida <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>per\u00edmetro <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>sociedad <span class=\"__1 _20\"></span>Cemark-Mobiliari<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>urbano <span class=\"__1 _c\"></span>e <span class=\"__1 _20\"></span>publicidade, S.A. <span class=\"__1 _6\"></span>perteneciente<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Concesi<span class=\"__1 _3\"></span>ones, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>8.655 <span class=\"__1 _6\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>venta<span class=\"__1 _3\"></span> de la sociedad en o<span class=\"__1 _3\"></span>ctubre de 2024.<span class=\"__1 _3\"></span> En el <span class=\"__1 _6\"></span>ejercicio 2023 en <span class=\"__1 _6\"></span>el ep\u00edgrafe \u201cEntradas o <span class=\"__1 _6\"></span>dotacio<span class=\"__1 _3\"></span>nes\u201d <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>estac\u00f3 la <span class=\"__1 _6\"></span>obtenci\u00f3n<span class=\"__1 _3\"></span> del <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span>trato para <span class=\"__1 _6\"></span>la instalaci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>publicidad <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>mobiliario <span class=\"__1 _c\"></span>urbano <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>ciudad <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Sintra <span class=\"__1 _20\"></span>(Portugal) <span class=\"__1 _20\"></span>obtenido por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _6\"></span>Cemark <span class=\"__1 _7\"></span>- <span class=\"__1 _6\"></span>Mo<span class=\"__1 _6\"></span>biliar<span class=\"__1 _3\"></span>io <span class=\"__1 _6\"></span>Urbano <span class=\"__1 _7\"></span>e <span class=\"__1 _6\"></span>P<span class=\"__1 _6\"></span>ub<span class=\"__1 _3\"></span>licidade, <span class=\"__1 _7\"></span>S.A., <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>supuso <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>incremento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>este ep\u00edgrafe de 18.65<span class=\"__1 _3\"></span>0 miles de eur<span class=\"__1 _3\"></span>os. En este ep\u00edgrafe se <span class=\"__1 _3\"></span>recogen pri<span class=\"__1 _3\"></span>ncipalmente:  -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">importes <span class=\"__1 _6\"></span>pagados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>entidades <span class=\"__1 _6\"></span>p\u00fablicas <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>privadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ncept<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>canon <span class=\"__1 _6\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>adjudicaci\u00f3n <span class=\"__1 _6\"></span>de </span></span>contratos <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>no <span class=\"__1 _14\"> </span>tienen <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>calificaci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>concesiones, <span class=\"__1 _14\"> </span>dentro <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>alcance <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>CINIIF1<span class=\"__1 _3\"></span>2 \u201cAcuerdos <span class=\"__1 _36\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _36\"> </span>c<span class=\"__1 _3\"></span>oncesi\u00f3n <span class=\"__1 _45\"> </span>de <span class=\"__1 _45\"> </span>servicios\u201d, <span class=\"__1 _45\"> </span>fundamentalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _45\"> </span>del <span class=\"__1 _45\"> </span>\u00c1rea <span class=\"__1 _45\"> </span>de <span class=\"__1 _36\"> </span>Servic<span class=\"__1 _6\"></span><span class=\"ff1_1\">i<span class=\"__1 _3\"></span>os </span>Medioambientales<span class=\"ls33\">, </span> -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">los <span class=\"__1 _3\"></span>imp<span class=\"__1 _3\"></span>ortes <span class=\"__1 _20\"></span>registrados <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el recon<span class=\"__1 _3\"></span>ocimiento <span class=\"__1 _20\"></span>inicial <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>determinadas<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>combinaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>negocios<span class=\"__1 _3\"></span> </span></span>representativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conceptos <span class=\"__1 _7\"></span>tales <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span>s <span class=\"__1 _13\"></span>carteras <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>clientes <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>vigor <span class=\"__1 _13\"></span>en <span class=\"__1 _6\"></span>el momento de la co<span class=\"__1 _3\"></span>mpra, -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">las aplicaciones inf<span class=\"__1 _3\"></span>orm\u00e1ticas.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "7.<span class=\"ff9 ls0_1\"> <span class=\"__1 _23\"> </span><span class=\"ff3_1\">INMOVILIZADO <span class=\"__1 _3\"></span>INTANGIBLE </span></span>La composici\u00f3n ne<span class=\"__1 _3\"></span>ta del inmovilizad<span class=\"__1 _3\"></span>o intangible a <span class=\"__1 _3\"></span>31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 y de <span class=\"ls9\">20</span>23 es la<span class=\"__1 _3\"></span> siguiente:<span class=\"__1 _3\"></span> Coste Amortizaci\u00f3n acumulada Deterioros Valor Neto 2024<span class=\"ls0_1\"> </span>Concesiones (nota 11) 3.258.688  (1.598.666) (47.150) 1.612.872  Fondo de comercio 1.264.901                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(500.399) 764.502  Otros activos intangibles 460.396  (179.706) (13.035) 267.655  4.983.985 <span class=\"ls0_1\"> </span>(1.778.372) (560.584) 2.645.029 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Concesiones (nota 11) 3.068.721  (1.478.640) (46.920) 1.543.161  Fondo de comercio 1.919.664                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.158.849) 760.815  Otros activos intangibles 385.365  (199.827) (12.517) 173.021  5.373.750 <span class=\"ls0_1\"> </span>(1.678.467) (1.218.286) 2.476.997<span class=\"__1 _5f\"> </span>a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Con<span class=\"__1 _3\"></span>cesiones </span></span>Los <span class=\"__1 _20\"></span>mov<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mientos <span class=\"__1 _20\"></span>de e<span class=\"__1 _3\"></span>ste <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _20\"></span>durante los <span class=\"__1 _20\"></span>ejercicios <span class=\"__1 _20\"></span>2024<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>2023 <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>sido los siguientes:<span class=\"ff5 fs5\"> </span>Concesiones Amortizaci\u00f3n Acumulada Deterioros Valor Neto Saldo a 31.12.22 2.908.310 <span class=\"ls0_1\"> </span>(1.343.901) (51.764) 1.512.645 <span class=\"ls0_1\"> </span>Entradas o dotaciones 34.558  (130.550) (1.839) (97.831) Salidas, bajas o reducciones (1.908) 1.628  6.684  6.404  Diferencias de conversi\u00f3n 45.205  (5.917) (1) 39.287  Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 82.556  100 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>82.656  Saldo a 31.12.23 3.068.721 <span class=\"ls0_1\"> </span>(1.478.640) (46.920) 1.543.161 <span class=\"ls0_1\"> </span>Entradas o dotaciones 98.890  (146.533) (1.034) (48.677) Salidas, bajas o reducciones (24.875) 24.207  805 <span class=\"ls0_1\"> </span>137 <span class=\"ls0_1\"> </span>Diferencias de conversi\u00f3n (28.020) 3.106    <span class=\"ls0_1\">- </span>(24.914) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 143.972  (806) (1) 143.165  Saldo a 31.12.24 3.258.688 <span class=\"ls0_1\"> </span>(1.598.666) (47.150) 1.612.872 <span class=\"ls0_1\"> </span>En <span class=\"__1 _6\"></span>este ep\u00edgrafe <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>recoge<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _6\"></span>intang<span class=\"__1 _3\"></span>ibles <span class=\"__1 _6\"></span>correspondient<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>a lo<span class=\"__1 _6\"></span>s acuerdos <span class=\"__1 _6\"></span>de concesi\u00f3n <span class=\"__1 _6\"></span>de servicios (nota 11).<span class=\"__1 _3\"></span> Las entradas m\u00e1s signifi<span class=\"__1 _3\"></span>cativas del<span class=\"__1 _3\"></span> ejercicio 2<span class=\"__1 _3\"></span>024 corre<span class=\"__1 _3\"></span>sponden, dentro del<span class=\"__1 _3\"></span> segmento de Servi<span class=\"__1 _3\"></span>cios Medioambientales,<span class=\"__1 _3\"></span> a los proyect<span class=\"__1 _3\"></span>os en curso que lleva<span class=\"__1 _3\"></span>n a cabo las sociedad<span class=\"__1 _3\"></span>es FCC Medi<span class=\"__1 _3\"></span>o Ambiente, S.A. por importe de<span class=\"fc4\"> <span class=\"__1 _3\"></span><span class=\"fc0_1\">42.551 miles d<span class=\"__1 _3\"></span>e euros (7.07<span class=\"__1 _3\"></span>5 miles de eur<span class=\"__1 _3\"></span>os en el ejercicio <span class=\"__1 _3\"></span>2023), Ec<span class=\"__1 _3\"></span>oparque </span></span>Mancomunidad del <span class=\"__1 _3\"></span>Este, S.A.<span class=\"__1 _3\"></span> por importe de 2<span class=\"__1 _3\"></span>2.155 miles de eur<span class=\"__1 _3\"></span>os (1.818 <span class=\"__1 _3\"></span>miles de euros en el ejercicio 2023<span class=\"__1 _3\"></span>) y por socied<span class=\"__1 _3\"></span>ades del Grupo FCC <span class=\"__1 _3\"></span>CEE por imp<span class=\"__1 _3\"></span>orte de<span class=\"fc4\"> </span>811 miles de <span class=\"__1 _3\"></span>euros (2.155 miles de euros en el ej<span class=\"__1 _3\"></span>ercicio 202<span class=\"__1 _3\"></span>3) y, dentro del seg<span class=\"__1 _3\"></span>mento Gesti<span class=\"__1 _3\"></span>\u00f3n Integral del Agu<span class=\"__1 _3\"></span>a, a la sociedad Acqu<span class=\"__1 _3\"></span>e di Caltanisseta, S.P.A <span class=\"__1 _3\"></span> por importe de 1<span class=\"__1 _3\"></span>4.753 miles de<span class=\"__1 _3\"></span> euros  (14.4<span class=\"__1 _3\"></span>36 miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s en<span class=\"__1 _3\"></span> 2023) y FCC Aqualia, S.A. por imp<span class=\"__1 _3\"></span>orte de 14.8<span class=\"__1 _3\"></span>78 miles de euro<span class=\"__1 _3\"></span>s (4.340 miles d<span class=\"__1 _3\"></span>e euros en 2023<span class=\"__1 _3\"></span>).  En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>parti<span class=\"__1 _20\"></span>da <span class=\"__1 _7\"></span><span class=\"ffc\">\u201cvariaciones <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>per\u00edmetro,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>traspasos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>tros <span class=\"__1 _6\"></span>movimient<span class=\"__1 _3\"></span>os\u201d <span class=\"__1 _6\"></span><span class=\"ff1_1\">incluye <span class=\"__1 _6\"></span>el </span></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>incorporaci\u00f3n <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>er\u00edmetro <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>activid<span class=\"__1 _3\"></span>ad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>Medioambientales<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _20\"></span>o Urbaser y sus filial<span class=\"__1 _3\"></span>es en el Reino Un<span class=\"__1 _3\"></span>ido, por un i<span class=\"__1 _3\"></span>mporte de 148.843<span class=\"__1 _3\"></span> miles de euros (nota 4<span class=\"__1 _3\"></span>). Asimismo, <span class=\"__1 _c\"></span>esta <span class=\"__1 _20\"></span>partida <span class=\"__1 _c\"></span>incluye <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>registro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>compromisos<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _c\"></span>futuras <span class=\"__1 _c\"></span>incluidas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>tarifa<span class=\"__1 _20\"></span> como mayor<span class=\"__1 _3\"></span> valor del a<span class=\"__1 _3\"></span>ctivo intangible<span class=\"__1 _3\"></span> con contrapar<span class=\"__1 _3\"></span>tida en pr<span class=\"__1 _3\"></span>ovisiones (n<span class=\"__1 _3\"></span>ota 11) prin<span class=\"__1 _3\"></span>cipalmente en<span class=\"__1 _3\"></span> las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>segmento <span class=\"__1 _c\"></span>Gesti\u00f3n <span class=\"__1 _3\"></span>Integral <span class=\"__1 _c\"></span>del Agu<span class=\"__1 _3\"></span>a, <span class=\"__1 _20\"></span>siendo <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _20\"></span>destacables<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2024 las <span class=\"__1 _6\"></span>siguientes: <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Aqualia, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>11.902 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(25.276 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el ejercicio 202<span class=\"__1 _3\"></span>3). En el ejerci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>2023 destac<span class=\"__1 _3\"></span>\u00f3 la sociedad<span class=\"__1 _3\"></span> Aqualia Ri<span class=\"__1 _3\"></span>ohacha S.A.S. E<span class=\"__1 _3\"></span>.S.P. por i<span class=\"__1 _3\"></span>mporte de<span class=\"__1 _3\"></span> 26.661 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Aqualia <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _7\"></span>Los <span class=\"__1 _7\"></span>Cabos <span class=\"__1 _6\"></span>SACV <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>16.319 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros.<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>La disminuci\u00f3n <span class=\"__1 _3\"></span>en 20<span class=\"__1 _3\"></span>24 r<span class=\"__1 _3\"></span>especto 2<span class=\"__1 _3\"></span>023 <span class=\"__1 _3\"></span>se explica<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> los <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>oncesionales <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se han<span class=\"__1 _3\"></span> cons<span class=\"__1 _3\"></span>eguido en 2024 con men<span class=\"__1 _3\"></span>or volumen<span class=\"__1 _3\"></span> de compromisos de in<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>si\u00f3n.<span class=\"__1 _5f\"> </span> Las <span class=\"__1 _6\"></span>entradas <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>salidas <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>movimiento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tesorer\u00eda<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>registran<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>flu<span class=\"__1 _3\"></span>jos de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>adjunto <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>\u201cPagos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>inversiones\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>\u201cCobro <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>desinversiones<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cInmovilizado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>siones inmobiliarias\u201d,<span class=\"__1 _3\"></span> respe<span class=\"__1 _3\"></span>ctiva<span class=\"ff1_1\">mente.<span class=\"__1 _5f\"> </span></span>Durante <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>ejercicios<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>2024<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">y <span class=\"__1 _20\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _20\"></span>no se<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>capitalizad<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>intereses <span class=\"__1 _c\"></span>y el <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>intereses <span class=\"__1 _3\"></span>capitaliz<span class=\"__1 _3\"></span>ados </span></span>asciende a 41.6<span class=\"__1 _3\"></span>68 miles de euros <span class=\"__1 _3\"></span>(43.915 miles de eur<span class=\"__1 _3\"></span>os en el ejerci<span class=\"__1 _3\"></span>cio 2023). Las <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>ociedades concesionarias <span class=\"ffc\">participadas por <span class=\"__1 _6\"></span>el Grupo a <span class=\"__1 _6\"></span>las que se <span class=\"__1 _6\"></span>le<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>ca el <span class=\"__1 _6\"></span>\u201cmodel<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>angible<span class=\"__1 _3\"></span>\u201d<span class=\"ff1_1\"> </span></span>est\u00e1n <span class=\"__1 _3\"></span>obligadas, <span class=\"__1 _20\"></span>de a<span class=\"__1 _3\"></span>cuerdo <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>concesi<span class=\"__1 _3\"></span>onales, <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>adquirir o <span class=\"__1 _20\"></span>construir <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>el period<span class=\"__1 _3\"></span>o de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _6\"></span>elementos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>inmoviliz<span class=\"__1 _3\"></span>ado <span class=\"__1 _6\"></span>afectos <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>246.989 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _3\"></span>24 (336.510 miles d<span class=\"__1 _3\"></span>e euros a 31 de di<span class=\"__1 _3\"></span>ciembre de 202<span class=\"__1 _3\"></span>3) (nota 22). b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Fondo de comercio </span></span>El <span class=\"__1 _13\"></span>desglose <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>cons<span class=\"__1 _3\"></span>olidado adjunto es el siguien<span class=\"__1 _3\"></span>te: <span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo FCC Environment (UK) 315.540  301.064  Grupo FCC Environment CEE  136.793  136.793  FCC Aqualia, S.A. 82.764  82.764  Grupo Urbaser UK 64.563                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Eur Serv Voire SAS 28.854                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>FCC \u00c1mbito, S.A. 23.311  23.311  FCC Industrial e Infraestructuras Energ\u00e9ticas, S.L.U. 21.499  21.499  Premier Waste Services, Llc. 15.857  14.909  Houston Waste Solutions, Llc. 14.477  13.611  Municipal District Services, Llc. 13.690  12.964  Eur Serv Dechets SAS 11.184                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Eur SRV Proprete SAS 10.851                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Gel Recycling Inc. 7.804                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resicorreia - Gest\u00e3o e Servi\u00e7os de Ambiente<span class=\"__1 _3\"></span>, Lda<span class=\"__1 _6\"></span> 6.906                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Cementos Portland Valderrivas, S.A.                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>143.098  Canteras de Al\u00e1iz, S.A.                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.332  Eur Serv MTCE SAS 3.794                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resto 6.615  6.470  764.502 <span class=\"ls0_1\"> </span>760.815<span class=\"__1 _5f\"> </span>Los <span class=\"__1 _20\"></span>movimientos <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>fo<span class=\"__1 _6\"></span>nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>de co<span class=\"__1 _3\"></span>mercio <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _20\"></span>adjunto <span class=\"__1 _20\"></span>durante <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>ejercicios <span class=\"__1 _c\"></span>2024 y 2023 han sido l<span class=\"__1 _3\"></span>os siguientes: Saldo a 31.12.22 754.177 <span class=\"ls0_1\"> </span>Variaciones del per\u00edmetro, diferencias de conversi\u00f3n y otros: Municipal District Services, Llc. 12.964  Resto (6.326) 6.638  Saldo a 31.12.23 760.815 <span class=\"ls0_1\"> </span>Reclasificaci\u00f3n a activos no corrientes mantenidos para l<span class=\"__1 _3\"></span>a venta <span class=\"__1 _6\"></span><span class=\"ff1_1\">(nota 5)</span> (147.430) Variaciones del per\u00edmetro, diferencias de conversi\u00f3n y otros: Grupo Urbaser UK 64.563  Eur Serv Voire SAS 28.854  Grupo FCC Environment (UK) 14.476  Eur Serv Dechets SAS 11.184  Eur SRV Proprete SAS 10.851  Gel Recyling Inc 7.804  Resicorreia - Gest\u00e3o e Servi\u00e7os de Ambiente<span class=\"__1 _3\"></span>, Lda<span class=\"__1 _6\"></span> 6.906  Resto 6.479  151.117  Saldo a 31.12.24 764.502 <span class=\"ls0_1\"> </span>En <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>movimientos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>este <span class=\"__1 _2c\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>del <span class=\"__1 _38\"> </span>balan<span class=\"__1 _3\"></span>ce <span class=\"__1 _2c\"> </span>consolidado <span class=\"__1 _2c\"> </span>corresponden<span class=\"__1 _3\"></span> principalmente a:<span class=\"__1 _3\"></span> -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ffc fs0_1\">la <span class=\"__1 _2d\"> </span>reclasificaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>\u201dActivos <span class=\"__1 _2d\"></span>no <span class=\"__1 _2d\"> </span>corrientes <span class=\"__1 _2d\"> </span>mantenidos <span class=\"__1 _2d\"> </span>para <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>venta\u201d <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>fond<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>comerci<span class=\"__1 _20\"></span>o </span></span>existente <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>202<span class=\"__1 _3\"></span>4 <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _7\"></span>Po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tland <span class=\"__1 _7\"></span>Valderrivas, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de 143.098 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>y de <span class=\"__1 _6\"></span>Canteras de <span class=\"__1 _6\"></span>Al\u00e1iz, S.A <span class=\"__1 _6\"></span>por im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 4<span class=\"__1 _6\"></span>.3<span class=\"__1 _3\"></span>32 mi<span class=\"__1 _6\"></span>les <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>amba<span class=\"__1 _20\"></span>s dentro del segment<span class=\"__1 _3\"></span>o de Cementos <span class=\"__1 _3\"></span>(nota 5). -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">el <span class=\"__1 _6\"></span>fondo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>comercio <span class=\"__1 _6\"></span>generado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>adquisiciones <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>100% <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>Eur <span class=\"__1 _6\"></span>Serv <span class=\"__1 _6\"></span>Voire<span class=\"__1 _3\"></span> </span></span>SAS <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>im<span class=\"__1 _6\"></span>port<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>28.854 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>euros, <span class=\"__1 _c\"></span>Gel <span class=\"__1 _20\"></span>Recycling <span class=\"__1 _c\"></span>Inc. <span class=\"__1 _c\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _c\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>7.804 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros, Eur SRV<span class=\"__1 _3\"></span> Pr<span class=\"__1 _3\"></span>opete <span class=\"__1 _3\"></span>SAS <span class=\"__1 _3\"></span>por i<span class=\"__1 _20\"></span>mporte de <span class=\"__1 _3\"></span>10.851 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _3\"></span>euros, <span class=\"__1 _20\"></span>Eur Serv <span class=\"__1 _20\"></span>Dechets SAS <span class=\"__1 _20\"></span>por import<span class=\"__1 _3\"></span>e de<span class=\"__1 _3\"></span> 11.184 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>Resicorreia <span class=\"__1 _6\"></span>- <span class=\"__1 _6\"></span>Gest\u00e3<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>Servi\u00e7os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Ambiente, Lda. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>6.906 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros y <span class=\"__1 _6\"></span>Eur Serv <span class=\"__1 _6\"></span>MYCE SAS <span class=\"__1 _6\"></span>por importe <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>3.794 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>dentro del <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento Servicios Medi<span class=\"__1 _3\"></span>oambientales (nota 4<span class=\"__1 _3\"></span>). -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">el <span class=\"__1 _6\"></span>fond<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omercio generado en <span class=\"__1 _6\"></span>la adquisici\u00f3n de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a actividad <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Servi<span class=\"__1 _3\"></span>cios Medioambientales<span class=\"__1 _3\"></span> </span></span>del Grupo Urbaser <span class=\"__1 _3\"></span>en el Reino Unido p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>63.305 miles de <span class=\"__1 _3\"></span>euros (nota 4).<span class=\"__1 _3\"></span> -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">diferencias  d<span class=\"__1 _20\"></span>e  conversi\u00f3n <span class=\"__1 _1a\"> </span>incluidas  en <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>variaciones  d<span class=\"__1 _3\"></span>el <span class=\"__1 _32\"> </span>fondo <span class=\"__1 _1a\"> </span>de  comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>2024,  por<span class=\"__1 _3\"></span> </span></span>importe de 23.0<span class=\"__1 _3\"></span>14 miles de euros. En el ejercicio 2023 la varia<span class=\"__1 _3\"></span>ci\u00f3n de esta partida atend\u00eda principalm<span class=\"__1 _3\"></span>ente a la adquisici\u00f3n del 97% de la sociedad Mun<span class=\"__1 _3\"></span>icipal <span class=\"__1 _3\"></span>District <span class=\"__1 _20\"></span>Services, Llc., <span class=\"__1 _3\"></span>dentro d<span class=\"__1 _20\"></span>el segmento <span class=\"__1 _20\"></span>Gest<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>Integral <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Agua, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _3\"></span>importe<span class=\"__1 _3\"></span> de 85.118 mile<span class=\"__1 _3\"></span>s de euros (n<span class=\"__1 _3\"></span>ota 4) y al efecto de la apr<span class=\"__1 _3\"></span>eciaci\u00f3n de la libra<span class=\"__1 _3\"></span> esterlin<span class=\"__1 _3\"></span>a frente al euro.<span class=\"__1 _5f\"> </span>Las pol\u00edticas <span class=\"__1 _3\"></span>de an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>deterioro aplicadas <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o a sus <span class=\"__1 _3\"></span>fondos de <span class=\"__1 _3\"></span>comercio s<span class=\"__1 _3\"></span>e describen en<span class=\"__1 _20\"></span> la <span class=\"__1 _13\"></span>nota <span class=\"__1 _7\"></span>3.f). <span class=\"__1 _13\"></span>De <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>m\u00e9todos <span class=\"__1 _13\"></span>utilizad<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>confor<span class=\"__1 _3\"></span>me <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>estimaciones, <span class=\"__1 _7\"></span>proyecciones <span class=\"__1 _13\"></span>y<span class=\"__1 _20\"></span> valoraciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>dispone <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>despr<span class=\"__1 _20\"></span>ende <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>exist<span class=\"__1 _3\"></span>encia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e valor en el ej<span class=\"__1 _3\"></span>ercicio 2024.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>no <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _1a\"> </span>identificado <span class=\"__1 _1a\"> </span>exposi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>riesgos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>clim\u00e1ticos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>significativos <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>puedan <span class=\"__1 _1a\"> </span>suponer <span class=\"__1 _2d\"> </span>la existencia <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>aplicaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nor<span class=\"__1 _3\"></span>mativa <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _2d\"> </span>\u00fanicamente <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>asuntos clim\u00e1ticos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>previsiones <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>t<span class=\"__1 _6\"></span>asa <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>descuento <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>fin <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>ev<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>tar duplicidades en las hip<span class=\"__1 _3\"></span>\u00f3tesis considerad<span class=\"__1 _3\"></span>as.  Las <span class=\"__1 _20\"></span>proyecciones <span class=\"__1 _c\"></span>utilizadas <span class=\"__1 _c\"></span>incluyen <span class=\"__1 _3\"></span>hip<span class=\"__1 _3\"></span>\u00f3tesis <span class=\"__1 _c\"></span>en r<span class=\"__1 _20\"></span>elaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _c\"></span>cuestiones <span class=\"__1 _20\"></span>medioambientales.<span class=\"__1 _20\"></span> Entre<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>tras<span class=\"__1 _3\"></span>, se <span class=\"__1 _6\"></span>incluyen: el <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>\u201cPower <span class=\"__1 _6\"></span>Purchas<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Agreement<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00ed<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>renovabl<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _20\"></span>tado<span class=\"__1 _6\"></span>s en <span class=\"__1 _6\"></span>la actividad <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>Aguas <span class=\"__1 _14\"> </span>(nota  3.s); <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>coste <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _2c\"> </span>inversiones <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>veh\u00edculos <span class=\"__1 _2c\"> </span>menos <span class=\"__1 _2c\"> </span>contaminantes,<span class=\"__1 _3\"></span> el\u00e9ctricos, h\u00edbridos o de gas natural en contratos principalment<span class=\"__1 _3\"></span>e del \u00c1rea de Servicios, el impacto de las <span class=\"__1 _7\"></span>instalaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ducci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>energ<span class=\"__1 _3\"></span>\u00edas <span class=\"__1 _7\"></span>renovables <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>alg<span class=\"__1 _3\"></span>unas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _13\"></span>ins<span class=\"__1 _3\"></span>talaciones; <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>impac<span class=\"__1 _3\"></span>to tanto <span class=\"__1 _6\"></span>en co<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>como en <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>de actuaciones <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>li<span class=\"__1 _3\"></span>mpieza viaria <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>deter<span class=\"__1 _3\"></span>minadas \u00e1reas <span class=\"__1 _20\"></span>geogr\u00e1ficas <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _3\"></span>producen <span class=\"__1 _c\"></span>nevadas <span class=\"__1 _20\"></span>intensas <span class=\"__1 _20\"></span>o <span class=\"__1 _20\"></span>heladas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>determinadas <span class=\"__1 _c\"></span>\u00e9pocas <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>a\u00f1o;<span class=\"__1 _20\"></span> as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>adopci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>pol\u00edticas <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _6\"></span>eficientes <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>separ<span class=\"__1 _6\"></span>aci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>residuos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>sus plantas de reci<span class=\"__1 _3\"></span>claje que p<span class=\"__1 _3\"></span>ermiten la<span class=\"__1 _3\"></span> obtenci\u00f3n de<span class=\"__1 _20\"></span> subproductos o materias pri<span class=\"__1 _20\"></span>mas que se incorporan<span class=\"__1 _20\"></span> posteriormente al proceso productivo; o <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s mejoras <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>n el <span class=\"__1 _6\"></span>aprovecha<span class=\"__1 _3\"></span>miento de los <span class=\"__1 _6\"></span>lod<span class=\"__1 _3\"></span>os producidos en la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> depuraci\u00f3n de <span class=\"__1 _6\"></span>aguas. Se tienen <span class=\"__1 _6\"></span>en cuenta tambi\u00e9n los \u00edndices de <span class=\"__1 _6\"></span>pluviosidad<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>la estimaci\u00f3n de las salidas<span class=\"__1 _3\"></span> de caja relacionadas con las actuacion<span class=\"__1 _3\"></span>es de post clausura en vertedero<span class=\"__1 _3\"></span>s, as\u00ed como <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>costes e <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>elacionados <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>control <span class=\"__1 _6\"></span>y, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>posterior <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los gases <span class=\"__1 _13\"></span>emitidos. <span class=\"__1 _13\"></span>Actuaciones <span class=\"__1 _13\"></span>todas <span class=\"__1 _13\"></span>ellas <span class=\"__1 _13\"></span>encuadradas <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>compromiso <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>para <span class=\"__1 _13\"></span>reducir <span class=\"__1 _13\"></span>el impacto que sus<span class=\"__1 _3\"></span> activades <span class=\"__1 _3\"></span>tienen en el<span class=\"__1 _3\"></span> medioambien<span class=\"__1 _3\"></span>te que se<span class=\"__1 _3\"></span> materializan <span class=\"__1 _3\"></span>en los pro<span class=\"__1 _3\"></span>yectos de<span class=\"__1 _3\"></span> I+D+i en los que participa.<span class=\"__1 _3\"></span> A <span class=\"__1 _13\"></span>continuaci\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>coment<span class=\"__1 _3\"></span>an <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>estimaciones <span class=\"__1 _13\"></span>realiza<span class=\"__1 _20\"></span>das <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>an\u00e1li<span class=\"__1 _3\"></span>sis <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>sensibilidad <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>test <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> deterioro de l<span class=\"__1 _3\"></span>os fondos de comerci<span class=\"__1 _3\"></span>o m\u00e1s signifi<span class=\"__1 _3\"></span>cativos. Cabe <span class=\"__1 _13\"></span>se\u00f1alar <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>elaboraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>te<span class=\"__1 _3\"></span>st <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>timado <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> funci\u00f3n de las mejores estimaciones<span class=\"__1 _3\"></span> de la Direcci\u00f3n del Grupo y que variaciones al alza o a la baja en las <span class=\"__1 _20\"></span>hip\u00f3tesis <span class=\"__1 _c\"></span>clave <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>templad<span class=\"__1 _3\"></span>as, <span class=\"__1 _20\"></span>tanto <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>d<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>scuento, <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>m\u00e1rgenes <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>explotaci\u00f3n, entre <span class=\"__1 _13\"></span>otros <span class=\"__1 _2d\"></span>factores, <span class=\"__1 _13\"></span>pueden <span class=\"__1 _2d\"></span>afectar <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _13\"></span>recuperable <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>unidad <span class=\"__1 _2d\"></span>generadora <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>efectivo considerada. Grupo FCC Environ<span class=\"__1 _3\"></span>ment (UK<span class=\"__1 _3\"></span>)  El Grupo FCC<span class=\"__1 _20\"></span> adquiri\u00f3 el <span class=\"__1 _20\"></span>100% de la <span class=\"__1 _3\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> sobre <span class=\"__1 _3\"></span>el grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>FCC Envir<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nm<span class=\"__1 _3\"></span>ent (UK) en <span class=\"__1 _20\"></span>el ejercici<span class=\"__1 _3\"></span>o 2006 por un cos<span class=\"__1 _3\"></span>te de la inversi\u00f3n d<span class=\"__1 _3\"></span>e 1.693.532 miles <span class=\"__1 _3\"></span>de euros. Desde <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>adquisici\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>considera <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _7\"></span>(UK) <span class=\"__1 _7\"></span>como una \u00fanica unidad generadora de efecti<span class=\"__1 _3\"></span>vo (UGE), estando el fondo de comercio re<span class=\"__1 _3\"></span>gistrado en balance asociado exclusiva<span class=\"__1 _3\"></span>mente a <span class=\"__1 _3\"></span>tal UGE. Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando las <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>ejores estimaciones de <span class=\"__1 _6\"></span>los flujos futuros en <span class=\"__1 _6\"></span>funci\u00f3n del mix <span class=\"__1 _6\"></span>de actividades esperado<span class=\"__1 _3\"></span> en el <span class=\"__1 _6\"></span>futuro. El peso relativo de las diferentes actividades variar\u00e1 al potenciarse otras alternativas de tratamiento  de <span class=\"__1 _2c\"> </span>residuos,  principalmente  reciclaje <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>valorizaci\u00f3n,  que <span class=\"__1 _2c\"> </span>actualmente  ya <span class=\"__1 _2c\"> </span>realiza <span class=\"__1 _2c\"> </span>el subgrupo, compensand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el<span class=\"__1 _3\"></span> progresivo aband<span class=\"__1 _3\"></span>ono de la actividad d<span class=\"__1 _3\"></span>e verteder<span class=\"__1 _3\"></span>os.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _1a\"> </span>test <span class=\"__1 _1a\"> </span>de  d<span class=\"__1 _3\"></span>eterioro <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>realizado <span class=\"__1 _1a\"> </span>utilizando <span class=\"__1 _1a\"> </span>proyecciones <span class=\"__1 _1a\"> </span>conser<span class=\"__1 _3\"></span>vadoras <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>continuistas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>la evoluci\u00f3n <span class=\"__1 _6\"></span>hist<span class=\"__1 _3\"></span>\u00f3rica <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>\u00faltimos <span class=\"__1 _6\"></span>a\u00f1os, y <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>voluci\u00f3n <span class=\"__1 _6\"></span>previsibl<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>negocios. <span class=\"__1 _6\"></span>Las principales hip\u00f3tesis <span class=\"__1 _18\"> </span>utilizadas <span class=\"__1 _18\"> </span>contemplan <span class=\"__1 _18\"> </span>la <span class=\"__1 _33\"> </span>tendencia<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>hist\u00f3rica <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>potenciaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>de <span class=\"__1 _18\"> </span>las <span class=\"__1 _33\"> </span>actividades<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>de tratamiento/recup<span class=\"__1 _3\"></span>eraci\u00f3n <span class=\"__1 _20\"></span>de residuos <span class=\"__1 _20\"></span>e incineraci\u00f3n <span class=\"__1 _20\"></span>frente a <span class=\"__1 _20\"></span>una gradual <span class=\"__1 _20\"></span>disminuci\u00f3n <span class=\"__1 _3\"></span>de la <span class=\"__1 _20\"></span>actividad de <span class=\"__1 _14\"> </span>gesti\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>vertederos. <span class=\"__1 _14\"> </span>Los <span class=\"__1 _14\"> </span>ingresos <span class=\"__1 _14\"> </span>considerados <span class=\"__1 _14\"> </span>durante <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>periodo <span class=\"__1 _14\"> </span>muestran <span class=\"__1 _2c\"> </span>vol\u00famenes decrecientes <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>vert<span class=\"__1 _3\"></span>ederos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se compensan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>potencia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>otras<span class=\"__1 _3\"></span> actividades <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>elacionadas, <span class=\"__1 _7\"></span>mientras <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tratamiento <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>u<span class=\"__1 _3\"></span>estra <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>onelajes <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>tables <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on una <span class=\"__1 _20\"></span>evoluci\u00f3n <span class=\"__1 _20\"></span>en fun<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>inflaci\u00f3n, <span class=\"__1 _20\"></span>salvo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2026 y<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>2027 <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>prev\u00e9 <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>entrada en funciona<span class=\"__1 _3\"></span>miento del<span class=\"__1 _3\"></span> com<span class=\"__1 _3\"></span>plejo de <span class=\"__1 _3\"></span>Lostock, <span class=\"__1 _3\"></span>donde el <span class=\"__1 _20\"></span>negocio de r<span class=\"__1 _3\"></span>eciclaje ha <span class=\"__1 _3\"></span>aseg<span class=\"__1 _3\"></span>urado contrat<span class=\"__1 _3\"></span>os de<span class=\"__1 _3\"></span> suministro <span class=\"__1 _6\"></span>y se <span class=\"__1 _6\"></span>prev\u00e9n <span class=\"__1 _6\"></span>incr<span class=\"__1 _3\"></span>ementos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ingresos del <span class=\"__1 _6\"></span>11% <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>026 <span class=\"__1 _6\"></span>y el <span class=\"__1 _6\"></span>18,1% <span class=\"__1 _6\"></span>para 2027. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> descuento <span class=\"__1 _20\"></span>antes <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>impues<span class=\"__1 _3\"></span>tos <span class=\"__1 _3\"></span>utilizada <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10,60% <span class=\"__1 _c\"></span>y se<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>considerado <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>horizonte <span class=\"__1 _20\"></span>temporal para <span class=\"__1 _6\"></span>las estimaciones de <span class=\"__1 _6\"></span>10 <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>dadas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las caracter\u00edsticas estructurales <span class=\"__1 _6\"></span>de su <span class=\"__1 _6\"></span>negoci<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y la <span class=\"__1 _6\"></span>larga vida \u00fatil <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>sus <span class=\"__1 _3\"></span>activos. <span class=\"__1 _c\"></span>Se <span class=\"__1 _3\"></span>ha <span class=\"__1 _c\"></span>considerado <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>tasa <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>crecimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>1% <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>c\u00e1lculo<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>ren<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>perpetua que <span class=\"__1 _20\"></span>representa <span class=\"__1 _20\"></span>el 4<span class=\"__1 _3\"></span>6,1% <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>total <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>valor <span class=\"__1 _3\"></span>recuperable<span class=\"__1 _3\"></span>. <span class=\"__1 _20\"></span>El r<span class=\"__1 _3\"></span>esultado <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>test <span class=\"__1 _3\"></span>arroja <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>exceso<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>valor recuperable <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>libros <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>unidad <span class=\"__1 _2d\"> </span>generadora <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>caja <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>338.207 <span class=\"__1 _13\"></span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>euros, soporta <span class=\"__1 _2d\"> </span>un <span class=\"__1 _1a\"> </span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>tasa <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>descuento <span class=\"__1 _1a\"> </span>superi<span class=\"__1 _3\"></span>or <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>1.100 <span class=\"__1 _2d\"> </span>puntos <span class=\"__1 _1a\"> </span>b\u00e1sicos <span class=\"__1 _2d\"></span>sin <span class=\"__1 _2d\"> </span>incurrir <span class=\"__1 _2d\"> </span>en deterioro, <span class=\"__1 _20\"></span>una disminu<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>actual <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>flujos <span class=\"__1 _3\"></span>de caj<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10% supondr\u00eda <span class=\"__1 _20\"></span>disminuir <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso hasta <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>289.260 <span class=\"__1 _13\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _13\"></span>De <span class=\"__1 _13\"></span>haberse <span class=\"__1 _13\"></span>consi<span class=\"__1 _20\"></span>derado <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>tasa <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>creci<span class=\"__1 _3\"></span>miento <span class=\"__1 _13\"></span>nula <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>citado exc<span class=\"ls0_1\">eso habr\u00eda<span class=\"__1 _3\"></span> disminuido hasta l<span class=\"__1 _3\"></span>os 316.907 miles de <span class=\"__1 _3\"></span>euros. </span>Acorde <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>lo <span class=\"__1 _1a\"> </span>indicado <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _1a\"> </span>3.f) <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>presentes <span class=\"__1 _1a\"> </span>cuentas <span class=\"__1 _1a\"> </span>anuales, <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>criterio <span class=\"__1 _32\"> </span>general <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>no considerar tasas de crecimi<span class=\"__1 _3\"></span>ento en la renta perpetua, p<span class=\"__1 _3\"></span>ero en el caso del subgrupo FCC Environmen<span class=\"__1 _3\"></span>t (UK), <span class=\"__1 _6\"></span>dada la <span class=\"__1 _6\"></span>transformaci\u00f3n <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>llevando <span class=\"__1 _6\"></span>a cabo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mix <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onsidera <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e una tasa <span class=\"__1 _6\"></span>de crecimiento del 1% <span class=\"__1 _6\"></span>refl<span class=\"__1 _3\"></span>eja m\u00e1s <span class=\"__1 _6\"></span>fiel<span class=\"__1 _3\"></span>mente la <span class=\"__1 _6\"></span>realidad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>negocio en el <span class=\"__1 _6\"></span>marco del cambio que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _7\"></span>produciend<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unido <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>tratamiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>residuos, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>ca\u00edda dr\u00e1stica <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>abocamient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>residuos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>vertederos <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>incremento <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>activid<span class=\"__1 _3\"></span>ades <span class=\"__1 _6\"></span>alternativas de tratamiento d<span class=\"__1 _3\"></span>e residuos qu<span class=\"__1 _3\"></span>e se espera sostenido<span class=\"__1 _3\"></span> durante un peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>do pr<span class=\"__1 _3\"></span>olongado de tie<span class=\"__1 _3\"></span>mpo.  Asimismo, <span class=\"__1 _13\"></span>dada <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>holgura <span class=\"__1 _13\"></span>mostrada <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _13\"></span>te<span class=\"__1 _6\"></span>st<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _13\"></span>y, <span class=\"__1 _2d\"> </span>dado <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>principales <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>y pasivos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e su <span class=\"__1 _6\"></span>negocio est\u00e1n referenciados <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>mism<span class=\"__1 _3\"></span>a m<span class=\"__1 _6\"></span>on<span class=\"__1 _3\"></span>eda (libra <span class=\"__1 _6\"></span>esterlina), no deber\u00eda <span class=\"__1 _6\"></span>ponerse de manifiesto nin<span class=\"__1 _3\"></span>g\u00fan deterioro.  Grupo FCC Environ<span class=\"__1 _3\"></span>ment CEE  El Grupo FCC adquiri\u00f3 el 100% de la parti<span class=\"__1 _3\"></span>cipaci\u00f3n sobr<span class=\"__1 _3\"></span>e el grupo FCC Environmen<span class=\"__1 _3\"></span>t CEE en e<span class=\"__1 _6\"></span>l <span class=\"__1 _3\"></span>ejercicio 2006 por un c<span class=\"__1 _3\"></span>oste de la<span class=\"__1 _3\"></span> inversi\u00f3n de 22<span class=\"__1 _3\"></span>6.829 miles de<span class=\"__1 _3\"></span> euros<span class=\"fc4\">. </span>De<span class=\"__1 _3\"></span>sde el m<span class=\"__1 _3\"></span>omento de su adqu<span class=\"__1 _3\"></span>isici\u00f3n, el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _6\"></span>considera <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>\u00fanica <span class=\"__1 _6\"></span>unidad <span class=\"__1 _6\"></span>generadora <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo<span class=\"__1 _20\"></span> (UGE), estando el<span class=\"__1 _3\"></span> fondo de comer<span class=\"__1 _3\"></span>cio registrad<span class=\"__1 _3\"></span>o en balance asociado<span class=\"__1 _3\"></span> exclusivame<span class=\"__1 _3\"></span>nte a tal UGE<span class=\"ls14\">. </span> El <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>pera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Europa<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Central<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>E<span class=\"__1 _3\"></span>ste, <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>eniendo <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>sede <span class=\"__1 _7\"></span>principal <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>Himberg <span class=\"__1 _7\"></span>(Austria). <span class=\"__1 _13\"></span>L<span class=\"__1 _3\"></span>os pa\u00edses donde<span class=\"__1 _3\"></span> opera <span class=\"__1 _3\"></span>son: A<span class=\"__1 _3\"></span>ustria, Rep\u00fab<span class=\"__1 _3\"></span>lica Ch<span class=\"__1 _3\"></span>eca, Esl<span class=\"__1 _3\"></span>ovaquia, P<span class=\"__1 _3\"></span>olonia, Ru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ania,<span class=\"__1 _20\"></span> Serbia y H<span class=\"__1 _3\"></span>ungr\u00eda. <span class=\"ls34\">Su </span>actividad <span class=\"__1 _20\"></span>consiste <span class=\"__1 _20\"></span>en la<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>recogida, <span class=\"__1 _3\"></span>transporte <span class=\"__1 _c\"></span>y elimin<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>todo <span class=\"__1 _20\"></span>tipo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>residuos, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _20\"></span>omo ser<span class=\"__1 _3\"></span>vicios auxiliares relacionad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s con<span class=\"__1 _20\"></span> e<span class=\"__1 _6\"></span>l <span class=\"__1 _3\"></span>medio ambiente. Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>mejores <span class=\"__1 _14\"> </span>estimaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _2c\"> </span>flujos <span class=\"__1 _14\"> </span>futuros <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>funci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>oportunidades <span class=\"__1 _2c\"> </span>de crecimiento en<span class=\"__1 _3\"></span> los mercados en<span class=\"__1 _3\"></span> los que opera.<span class=\"__1 _5f\"> </span>Las proyecciones utilizadas contemplan crecimientos en los primeros ejercicios <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r la expectativa de nuevas <span class=\"__1 _1a\"> </span>oportunidades <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _32\"> </span>para <span class=\"__1 _1a\"> </span>estabilizarse<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>posteri<span class=\"__1 _3\"></span>ormente <span class=\"__1 _1a\"> </span>al <span class=\"__1 _32\"> </span>tratars<span class=\"__1 _3\"></span>e.  may<span class=\"__1 _3\"></span>ormente <span class=\"__1 _1a\"> </span>de mercados <span class=\"__1 _14\"> </span>maduros <span class=\"__1 _14\"> </span>con <span class=\"__1 _14\"> </span>pocas <span class=\"__1 _14\"> </span>expectativas <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>crecimiento. <span class=\"__1 _38\"> </span>Las <span class=\"__1 _14\"> </span>principales <span class=\"__1 _14\"> </span>hip\u00f3tesis <span class=\"__1 _14\"> </span>utilizadas contemplan <span class=\"__1 _7\"></span>unos <span class=\"__1 _7\"></span>crecimientos <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>alt<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>negocio <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>ran<span class=\"__1 _3\"></span>go <span class=\"__1 _7\"></span>aproximadamente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el 7%<span class=\"ls0_1\"> <span class=\"ffc\">\u2013</span> 12,3% <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>tres <span class=\"__1 _6\"></span>primeros <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _6\"></span>debido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>mencionadas <span class=\"__1 _6\"></span>nuevas <span class=\"__1 _7\"></span>oportunid<span class=\"__1 _3\"></span>ades <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocio, </span>para <span class=\"__1 _3\"></span>estabilizarse <span class=\"__1 _20\"></span>despu\u00e9s <span class=\"__1 _20\"></span>entorno al <span class=\"__1 _20\"></span>3% en <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>siguien<span class=\"__1 _3\"></span>tes a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>test. Por<span class=\"__1 _3\"></span> su<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>parte, <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>arg<span class=\"__1 _20\"></span>en bruto de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>mantiene <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ento<span class=\"__1 _6\"></span>rn<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>17,9% <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>todo <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>periodo <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erado, <span class=\"__1 _20\"></span>algo <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>debajo del margen del <span class=\"__1 _3\"></span>ejercicio actual<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span>La tasa<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e des<span class=\"__1 _3\"></span>cuento <span class=\"__1 _3\"></span>antes <span class=\"__1 _20\"></span>de impuestos<span class=\"__1 _3\"></span> u<span class=\"__1 _3\"></span>tilizada <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>11<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>70% <span class=\"__1 _20\"></span>y se <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>considerad<span class=\"__1 _3\"></span>o una <span class=\"__1 _20\"></span>tasa de<span class=\"__1 _3\"></span> crecimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>0% <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c\u00e1lculo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>enta <span class=\"__1 _13\"></span>perpet<span class=\"__1 _3\"></span>ua <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>75,8% <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad <span class=\"__1 _13\"></span>generadora <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>178.478 <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _2d\"></span>El <span class=\"__1 _13\"></span>test <span class=\"__1 _2d\"> </span>soporta <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>tasa <span class=\"__1 _2d\"> </span>de descuento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>250 <span class=\"__1 _6\"></span>puntos <span class=\"__1 _6\"></span>b\u00e1sicos. <span class=\"__1 _6\"></span>Una <span class=\"__1 _6\"></span>disminuci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actual <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>del 10% supondr\u00eda dismin<span class=\"__1 _3\"></span>uir el exceso hasta l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s 12<span class=\"__1 _3\"></span>1.189 miles d<span class=\"__1 _3\"></span>e euros.  Dada  la <span class=\"__1 _1a\"> </span>holgura <span class=\"__1 _1a\"> </span>mostrada  en <span class=\"__1 _1a\"> </span>el  test <span class=\"__1 _1a\"> </span>de  deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ma <span class=\"__1 _1a\"> </span>que  no <span class=\"__1 _1a\"> </span>deber\u00eda  ponerse<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro. FCC Aqualia, S.<span class=\"__1 _3\"></span>A. El <span class=\"__1 _6\"></span>Grupo FCC <span class=\"__1 _6\"></span>posee <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>particip<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>1% <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>F<span class=\"__1 _3\"></span>CC <span class=\"__1 _6\"></span>Aquali<span class=\"__1 _3\"></span>a, <span class=\"__1 _6\"></span>S.A. El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>considera <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>una<span class=\"__1 _20\"></span> \u00fanica unidad generad<span class=\"__1 _3\"></span>ora de efecti<span class=\"__1 _3\"></span>vo (UGE) a la soci<span class=\"__1 _3\"></span>edad FCC Aquali<span class=\"__1 _3\"></span>a, S.A y sus Utes.  Su actividad<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>onsiste en<span class=\"__1 _3\"></span> servicios <span class=\"__1 _3\"></span>relacionad<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>on el <span class=\"__1 _3\"></span>ciclo in<span class=\"__1 _20\"></span>tegral del agu<span class=\"__1 _3\"></span>a: cap<span class=\"__1 _20\"></span>taci\u00f3n, potabilizaci<span class=\"__1 _3\"></span>\u00f3n y distribuci\u00f3n <span class=\"__1 _3\"></span>de agua <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>consumo human<span class=\"__1 _3\"></span>o; captaci<span class=\"__1 _3\"></span>\u00f3n, filtraci<span class=\"__1 _3\"></span>\u00f3n y depuraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de aguas <span class=\"__1 _3\"></span>residuales; dise\u00f1o, <span class=\"__1 _14\"> </span>construcci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _14\"> </span>explotaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _14\"> </span>y <span class=\"__1 _2c\"> </span>mantenimiento <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>infraestructuras <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>agua <span class=\"__1 _14\"> </span>para <span class=\"__1 _14\"> </span>servicios municipales, industrial<span class=\"__1 _3\"></span>es, agr\u00edcolas, <span class=\"__1 _3\"></span>etc.  Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando las m<span class=\"__1 _3\"></span>ejores estimaci<span class=\"__1 _3\"></span>ones de sus flujos futu<span class=\"__1 _3\"></span>ros. Las <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>royecciones <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _7\"></span>contemplan <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>aumento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>nego<span class=\"__1 _3\"></span>cios <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>7% <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>2026 <span class=\"__1 _6\"></span>y 2028, <span class=\"__1 _3\"></span>Las pro<span class=\"__1 _3\"></span>yecciones <span class=\"__1 _20\"></span>tienen en <span class=\"__1 _20\"></span>cuenta<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>la consolidaci<span class=\"__1 _3\"></span>\u00f3n en <span class=\"__1 _20\"></span>el c\u00f3mputo <span class=\"__1 _20\"></span>de contratos <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>2024 no contribuyeron <span class=\"__1 _20\"></span>en el <span class=\"__1 _20\"></span>a\u00f1o co<span class=\"__1 _3\"></span>mpleto <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>un traslad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>a tarif<span class=\"__1 _3\"></span>as al <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>completo de<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>algunos expediente<span class=\"__1 _3\"></span>s tarifarios, <span class=\"__1 _32\"> </span>as\u00ed <span class=\"__1 _32\"> </span>como <span class=\"__1 _1a\"> </span>el  imp<span class=\"__1 _3\"></span>acto  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>mejoras <span class=\"__1 _1a\"> </span>en  la  e<span class=\"__1 _3\"></span>ficiencia <span class=\"__1 _32\"> </span>y <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>traslado  a <span class=\"__1 _32\"> </span>tarifa <span class=\"__1 _1a\"> </span>de  inversi<span class=\"__1 _3\"></span>ones operativas. <span class=\"__1 _20\"></span>Para <span class=\"__1 _20\"></span>el resto <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los peri<span class=\"__1 _3\"></span>odos, <span class=\"__1 _20\"></span>la cifra<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de neg<span class=\"__1 _3\"></span>ocios <span class=\"__1 _20\"></span>se mu<span class=\"__1 _3\"></span>eve <span class=\"__1 _20\"></span>en un <span class=\"__1 _20\"></span>rango <span class=\"__1 _20\"></span>aproximadamente<span class=\"__1 _3\"></span> del  0,7  al <span class=\"__1 _32\"> </span>3,3%. <span class=\"__1 _32\"> </span>Por  su  p<span class=\"__1 _20\"></span>arte,  el  margen <span class=\"__1 _32\"> </span>bruto  d<span class=\"__1 _3\"></span>e  explotaci\u00f3n <span class=\"__1 _1a\"> </span>oscila  entre <span class=\"__1 _32\"> </span>el  16,7% <span class=\"__1 _32\"> </span>y  el <span class=\"__1 _32\"> </span>19%, aumentando <span class=\"__1 _7\"></span>ligeramente <span class=\"__1 _13\"></span>respecto <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>margen <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>actual, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>onsecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>comentad<span class=\"__1 _3\"></span>o anteriormente.<span class=\"__1 _3\"></span> La tasa de descuento antes de impuestos utilizada<span class=\"__1 _3\"></span> ha sido del 9,02% y se ha considerado una tasa de<span class=\"__1 _3\"></span> crecimiento<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>0% <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _6\"></span>c\u00e1lculo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>renta <span class=\"__1 _7\"></span>perpetua <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>83,30% <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>valor recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad <span class=\"__1 _13\"></span>generadora <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>643.092 <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _2d\"></span>El <span class=\"__1 _13\"></span>test <span class=\"__1 _2d\"> </span>soporta <span class=\"__1 _2d\"></span>un <span class=\"__1 _2d\"></span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>tasa <span class=\"__1 _2d\"> </span>de descuento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>250 <span class=\"__1 _6\"></span>puntos <span class=\"__1 _6\"></span>b\u00e1sicos. <span class=\"__1 _6\"></span>Una <span class=\"__1 _6\"></span>disminuci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actual <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>del 10% supondr\u00eda dismin<span class=\"__1 _3\"></span>uir el exceso hasta l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s 52<span class=\"__1 _3\"></span>8.640 miles d<span class=\"__1 _3\"></span>e euros.  Dada  la <span class=\"__1 _1a\"> </span>holgura <span class=\"__1 _1a\"> </span>mostrada  en <span class=\"__1 _1a\"> </span>el  test <span class=\"__1 _1a\"> </span>de  deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _1a\"> </span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ma <span class=\"__1 _1a\"> </span>que  no <span class=\"__1 _1a\"> </span>deber\u00eda  ponerse<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro.<span class=\"__1 _5f\"> </span>Grupo Urbaser UK<span class=\"__1 _3\"></span> El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>quirido <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>100% <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>participaci\u00f3n <span class=\"__1 _6\"></span>sobre <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>filial <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o Urbaser en el Rein<span class=\"__1 _3\"></span>o Unido, por un c<span class=\"__1 _3\"></span>oste de la inver<span class=\"__1 _3\"></span>si\u00f3n de 265.143 miles d<span class=\"__1 _3\"></span>e euros. Desde <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>momento <span class=\"__1 _20\"></span>de su <span class=\"__1 _20\"></span>adquisici\u00f3n, el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _3\"></span>considera <span class=\"__1 _20\"></span>el subg<span class=\"__1 _3\"></span>rupo Urb<span class=\"__1 _3\"></span>aser <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>una \u00fanica <span class=\"__1 _20\"></span>unidad generadora <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>efectivo <span class=\"__1 _14\"> </span>(UGE), <span class=\"__1 _14\"> </span>estando <span class=\"__1 _14\"> </span>el <span class=\"__1 _38\"> </span>fondo<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"> </span>registrado <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>balance <span class=\"__1 _38\"> </span>asociado exclusivamente a tal <span class=\"__1 _3\"></span>UGE. Las <span class=\"__1 _2c\"> </span>operaciones  incluyen  una <span class=\"__1 _2c\"> </span>amplia <span class=\"__1 _2c\"> </span>gama <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>actividades,  entre <span class=\"__1 _2c\"> </span>ellas  la <span class=\"__1 _2c\"> </span>recogida <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>residuos municipales <span class=\"__1 _34\"> </span>y <span class=\"__1 _1d\"> </span>comerciales, <span class=\"__1 _34\"> </span>instalaciones <span class=\"__1 _1d\"> </span>de <span class=\"__1 _34\"> </span>compostaje, <span class=\"__1 _1d\"> </span>recuperaci\u00f3n <span class=\"__1 _34\"> </span>de <span class=\"__1 _34\"> </span>m<span class=\"__1 _6\"></span>at<span class=\"__1 _3\"></span>eriales <span class=\"__1 _34\"> </span>y <span class=\"__1 _1d\"> </span>el mantenimiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>plantas <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>valorizaci\u00f3n <span class=\"__1 _13\"></span>energ\u00e9tica <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Gloucester <span class=\"__1 _2d\"> </span>y <span class=\"__1 _2d\"></span>Dudley. <span class=\"__1 _13\"></span>Adem\u00e1s, <span class=\"__1 _2d\"></span>presta<span class=\"__1 _3\"></span> servicios <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>gesti<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>centros <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>reciclaj<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>li<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>piez<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>viaria. <span class=\"__1 _13\"></span>La <span class=\"__1 _7\"></span>UGE <span class=\"__1 _7\"></span>incluye <span class=\"__1 _13\"></span>el <span class=\"__1 _6\"></span>grupo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>empresas Mercia que cuen<span class=\"__1 _3\"></span>ta principalment<span class=\"__1 _3\"></span>e con una planta d<span class=\"__1 _3\"></span>e valorizaci\u00f3n<span class=\"__1 _3\"></span> energ\u00e9tica.  La <span class=\"__1 _7\"></span>mayor <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>flujo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>genera <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>as <span class=\"__1 _7\"></span>plantas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Gloucester<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y Mercia<span class=\"ls37\">. <span class=\"__1 _13\"></span></span>Se <span class=\"__1 _6\"></span>prev\u00e9 <span class=\"__1 _7\"></span>unos <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _7\"></span>estables, <span class=\"__1 _7\"></span>ya <span class=\"__1 _6\"></span>que <span class=\"__1 _13\"></span>una <span class=\"__1 _6\"></span>proporci\u00f3n <span class=\"__1 _6\"></span>significativa <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>generan <span class=\"__1 _7\"></span>a trav\u00e9s de <span class=\"__1 _3\"></span>contratos a<span class=\"__1 _3\"></span> largo <span class=\"__1 _20\"></span>plazo. Si bien se <span class=\"__1 _3\"></span>prev\u00e9n l<span class=\"__1 _3\"></span>eves desc<span class=\"__1 _3\"></span>ensos en <span class=\"__1 _3\"></span>los ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _3\"></span>debido en g<span class=\"__1 _3\"></span>eneral<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>menor <span class=\"__1 _6\"></span>precio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>energ\u00eda <span class=\"__1 _7\"></span>producida <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>instalaciones<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>valorizaci\u00f3n <span class=\"__1 _6\"></span>energ\u00e9tica,<span class=\"__1 _3\"></span> desde <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>elevados<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>precios <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>ejerci<span class=\"__1 _3\"></span>cios <span class=\"__1 _7\"></span>anteriores. <span class=\"__1 _7\"></span>Cabe <span class=\"__1 _13\"></span>destacar <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>descenso <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>37,7% <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>2029 como <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>finalizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mencionada <span class=\"__1 _13\"></span>planta <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>Mercia. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>margen EBITDA <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>v<span class=\"__1 _6\"></span>entas <span class=\"__1 _1a\"> </span>oscila <span class=\"__1 _1a\"> </span>entre <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>2<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>,1% <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _1a\"> </span>actual  hast<span class=\"__1 _3\"></span>a <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>m\u00e1ximo<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>29,2%, conforme <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>van <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mplementado medidas <span class=\"__1 _6\"></span>de optimizaci\u00f3n <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>contratos y <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ponen de <span class=\"__1 _6\"></span>manifiesto<span class=\"__1 _3\"></span> sinergias con el r<span class=\"__1 _3\"></span>esto de la actividad<span class=\"__1 _3\"></span> del sector<span class=\"__1 _3\"></span> en Reino Unido.  La tasa<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e des<span class=\"__1 _3\"></span>cuento <span class=\"__1 _3\"></span>antes <span class=\"__1 _20\"></span>de impuestos<span class=\"__1 _3\"></span> u<span class=\"__1 _3\"></span>tilizada <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>76% <span class=\"__1 _20\"></span>y se <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>considerad<span class=\"__1 _3\"></span>o una <span class=\"__1 _20\"></span>tasa de<span class=\"__1 _3\"></span> crecimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>1% <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c\u00e1lculo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>enta <span class=\"__1 _13\"></span>perpet<span class=\"__1 _3\"></span>ua <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>representa <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>34,1% <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or recuperable. El resultado d<span class=\"__1 _3\"></span>el test arroja un exces<span class=\"__1 _3\"></span>o del valor recuperable sobre el valor en lib<span class=\"__1 _3\"></span>ros de la unidad generadora <span class=\"__1 _6\"></span>de caja de <span class=\"__1 _6\"></span>163.515 miles <span class=\"__1 _6\"></span>de euros. Una <span class=\"__1 _6\"></span>disminuci\u00f3n del <span class=\"__1 _6\"></span>valor actual de <span class=\"__1 _6\"></span>los flujos de caja del 10% sup<span class=\"__1 _3\"></span>ondr\u00eda disminuir el <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso hasta los 116.5<span class=\"__1 _3\"></span>39 miles de euros.<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span> Dada la holgura <span class=\"__1 _3\"></span>mostrada en el test<span class=\"__1 _3\"></span> de deteri<span class=\"__1 _3\"></span>oro el Grupo estima<span class=\"__1 _3\"></span> que no deber\u00eda poners<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>de manifiesto ning\u00fan det<span class=\"__1 _3\"></span>erioro.<span class=\"__1 _5f\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3e\"> </span><span class=\"ff3_1\">Otro inmo<span class=\"__1 _3\"></span>vilizado intangib<span class=\"__1 _3\"></span>le </span></span>Los <span class=\"__1 _20\"></span>mov<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mientos <span class=\"__1 _20\"></span>de e<span class=\"__1 _3\"></span>ste <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>los ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>2024 y <span class=\"__1 _20\"></span>2023 <span class=\"__1 _3\"></span>han <span class=\"__1 _20\"></span>sido los siguientes:  Otros activos intangibles   Amortizaci\u00f3n Acumulada  Deterioros Valor neto Saldo a 31.12.22 268.318 <span class=\"ls0_1\"> </span>(182.181) (12.394) 73.743 <span class=\"ls0_1\"> </span>Entradas o dotaciones 40.671  (19.627) (83) 20.961  Salidas, bajas o reducciones (3.031) 1.972   -  (1.059) Diferencias de conversi\u00f3n (164) 70 <span class=\"ls0_1\"> </span>(40) (134) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 79.570  (60)   <span class=\"ls0_1\">- </span>79.510  Saldo a 31.12.23 385.364 <span class=\"ls0_1\"> </span>(199.826) (12.517) 173.021 <span class=\"ls0_1\"> </span>Entradas o dotaciones 25.898  (35.927) (10.221) (20.250) Salidas, bajas o reducciones (3.862) 3.126    <span class=\"ls0_1\">- </span>(736) Diferencias de conversi\u00f3n 3.788  (428) (6) 3.354  Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (62.081) 50.791  9.689  (1.601) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 111.289  2.558  20 <span class=\"ls0_1\"> </span>113.867  Saldo a 31.12.24 460.396 <span class=\"ls0_1\"> </span>(179.706) (13.035) 267.655 <span class=\"ls0_1\"> </span>En <span class=\"__1 _2c\"> </span>el  ejercicio  2024 <span class=\"__1 _2c\"> </span>destaca,  como  consecuencia  de <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>reclasificaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span><span class=\"ffc\">\u201c<span class=\"__1 _6\"></span></span>A<span class=\"__1 _20\"></span>ctivos <span class=\"__1 _14\"> </span>no  corrientes mantenidos <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>venta\u201d <span class=\"__1 _3\"></span>del otr<span class=\"__1 _3\"></span>o in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _20\"></span>intangible <span class=\"__1 _3\"></span>neto <span class=\"__1 _3\"></span>aportado <span class=\"__1 _20\"></span>en el <span class=\"__1 _20\"></span>mes de <span class=\"__1 _20\"></span>mayo de <span class=\"__1 _20\"></span>2024 por <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>segmento <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>actividad <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>Cementos <span class=\"__1 _2d\"></span>por <span class=\"__1 _1a\"> </span>un <span class=\"__1 _13\"></span>importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>1<span class=\"__1 _6\"></span>.4<span class=\"__1 _3\"></span>93 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>de Inmobiliaria por un i<span class=\"__1 _3\"></span>mporte de <span class=\"__1 _3\"></span>74 miles de euro<span class=\"__1 _3\"></span>s (nota 5). Las <span class=\"__1 _35\"> </span>\u201cvariaciones <span class=\"__1 _2f\"> </span>de <span class=\"__1 _35\"> </span>per\u00edmetro, <span class=\"__1 _35\"> </span>traspasos <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>otros<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>movimientos\u201d <span class=\"__1 _35\"> </span>del <span class=\"__1 _2f\"> </span>ejercicio <span class=\"__1 _35\"> </span>2024 <span class=\"__1 _35\"> </span>incluyen principalmente <span class=\"__1 _20\"></span>las in<span class=\"__1 _3\"></span>corpor<span class=\"__1 _3\"></span>aciones al <span class=\"__1 _c\"></span>per\u00edmetro d<span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>inmoviliz<span class=\"__1 _3\"></span>ado <span class=\"__1 _3\"></span>intangible <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>Urbaser <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>un importe de 70.9<span class=\"__1 _3\"></span>56 miles de euros<span class=\"ls33\">, </span>como consecuencia<span class=\"__1 _3\"></span> de la adquisici<span class=\"__1 _3\"></span>\u00f3n del Grupo Urbas<span class=\"__1 _3\"></span>er (nota 4). Tambi\u00e9n <span class=\"__1 _20\"></span>cabe <span class=\"__1 _c\"></span>destacar <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>salida <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>per\u00edmetro <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>sociedad <span class=\"__1 _20\"></span>Cemark-Mobiliari<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>urbano <span class=\"__1 _c\"></span>e <span class=\"__1 _20\"></span>publicidade, S.A. <span class=\"__1 _6\"></span>perteneciente<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Concesi<span class=\"__1 _3\"></span>ones, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>8.655 <span class=\"__1 _6\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>venta<span class=\"__1 _3\"></span> de la sociedad en o<span class=\"__1 _3\"></span>ctubre de 2024.<span class=\"__1 _3\"></span> En el <span class=\"__1 _6\"></span>ejercicio 2023 en <span class=\"__1 _6\"></span>el ep\u00edgrafe \u201cEntradas o <span class=\"__1 _6\"></span>dotacio<span class=\"__1 _3\"></span>nes\u201d <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>estac\u00f3 la <span class=\"__1 _6\"></span>obtenci\u00f3n<span class=\"__1 _3\"></span> del <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span>trato para <span class=\"__1 _6\"></span>la instalaci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>publicidad <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>mobiliario <span class=\"__1 _c\"></span>urbano <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>ciudad <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Sintra <span class=\"__1 _20\"></span>(Portugal) <span class=\"__1 _20\"></span>obtenido por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _6\"></span>Cemark <span class=\"__1 _7\"></span>- <span class=\"__1 _6\"></span>Mo<span class=\"__1 _6\"></span>biliar<span class=\"__1 _3\"></span>io <span class=\"__1 _6\"></span>Urbano <span class=\"__1 _7\"></span>e <span class=\"__1 _6\"></span>P<span class=\"__1 _6\"></span>ub<span class=\"__1 _3\"></span>licidade, <span class=\"__1 _7\"></span>S.A., <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>supuso <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>incremento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>este ep\u00edgrafe de 18.65<span class=\"__1 _3\"></span>0 miles de eur<span class=\"__1 _3\"></span>os. En este ep\u00edgrafe se <span class=\"__1 _3\"></span>recogen pri<span class=\"__1 _3\"></span>ncipalmente:  -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">importes <span class=\"__1 _6\"></span>pagados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>entidades <span class=\"__1 _6\"></span>p\u00fablicas <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>privadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ncept<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>canon <span class=\"__1 _6\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>adjudicaci\u00f3n <span class=\"__1 _6\"></span>de </span></span>contratos <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>no <span class=\"__1 _14\"> </span>tienen <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>calificaci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>concesiones, <span class=\"__1 _14\"> </span>dentro <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>alcance <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>CINIIF1<span class=\"__1 _3\"></span>2 \u201cAcuerdos <span class=\"__1 _36\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _36\"> </span>c<span class=\"__1 _3\"></span>oncesi\u00f3n <span class=\"__1 _45\"> </span>de <span class=\"__1 _45\"> </span>servicios\u201d, <span class=\"__1 _45\"> </span>fundamentalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _45\"> </span>del <span class=\"__1 _45\"> </span>\u00c1rea <span class=\"__1 _45\"> </span>de <span class=\"__1 _36\"> </span>Servic<span class=\"__1 _6\"></span><span class=\"ff1_1\">i<span class=\"__1 _3\"></span>os </span>Medioambientales<span class=\"ls33\">, </span> -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">los <span class=\"__1 _3\"></span>imp<span class=\"__1 _3\"></span>ortes <span class=\"__1 _20\"></span>registrados <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el recon<span class=\"__1 _3\"></span>ocimiento <span class=\"__1 _20\"></span>inicial <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>determinadas<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>combinaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>negocios<span class=\"__1 _3\"></span> </span></span>representativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conceptos <span class=\"__1 _7\"></span>tales <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span>s <span class=\"__1 _13\"></span>carteras <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>clientes <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>vigor <span class=\"__1 _13\"></span>en <span class=\"__1 _6\"></span>el momento de la co<span class=\"__1 _3\"></span>mpra, -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">las aplicaciones inf<span class=\"__1 _3\"></span>orm\u00e1ticas.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Fondo de comercio </span></span>El <span class=\"__1 _13\"></span>desglose <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>cons<span class=\"__1 _3\"></span>olidado adjunto es el siguien<span class=\"__1 _3\"></span>te: <span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo FCC Environment (UK) 315.540  301.064  Grupo FCC Environment CEE  136.793  136.793  FCC Aqualia, S.A. 82.764  82.764  Grupo Urbaser UK 64.563                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Eur Serv Voire SAS 28.854                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>FCC \u00c1mbito, S.A. 23.311  23.311  FCC Industrial e Infraestructuras Energ\u00e9ticas, S.L.U. 21.499  21.499  Premier Waste Services, Llc. 15.857  14.909  Houston Waste Solutions, Llc. 14.477  13.611  Municipal District Services, Llc. 13.690  12.964  Eur Serv Dechets SAS 11.184                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Eur SRV Proprete SAS 10.851                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Gel Recycling Inc. 7.804                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resicorreia - Gest\u00e3o e Servi\u00e7os de Ambiente<span class=\"__1 _3\"></span>, Lda<span class=\"__1 _6\"></span> 6.906                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Cementos Portland Valderrivas, S.A.                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>143.098  Canteras de Al\u00e1iz, S.A.                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.332  Eur Serv MTCE SAS 3.794                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resto 6.615  6.470  764.502 <span class=\"ls0_1\"> </span>760.815<span class=\"__1 _5f\"> </span>Los <span class=\"__1 _20\"></span>movimientos <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>fo<span class=\"__1 _6\"></span>nd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>de co<span class=\"__1 _3\"></span>mercio <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>balance <span class=\"__1 _20\"></span>consolidado <span class=\"__1 _20\"></span>adjunto <span class=\"__1 _20\"></span>durante <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>ejercicios <span class=\"__1 _c\"></span>2024 y 2023 han sido l<span class=\"__1 _3\"></span>os siguientes: Saldo a 31.12.22 754.177 <span class=\"ls0_1\"> </span>Variaciones del per\u00edmetro, diferencias de conversi\u00f3n y otros: Municipal District Services, Llc. 12.964  Resto (6.326) 6.638  Saldo a 31.12.23 760.815 <span class=\"ls0_1\"> </span>Reclasificaci\u00f3n a activos no corrientes mantenidos para l<span class=\"__1 _3\"></span>a venta <span class=\"__1 _6\"></span><span class=\"ff1_1\">(nota 5)</span> (147.430) Variaciones del per\u00edmetro, diferencias de conversi\u00f3n y otros: Grupo Urbaser UK 64.563  Eur Serv Voire SAS 28.854  Grupo FCC Environment (UK) 14.476  Eur Serv Dechets SAS 11.184  Eur SRV Proprete SAS 10.851  Gel Recyling Inc 7.804  Resicorreia - Gest\u00e3o e Servi\u00e7os de Ambiente<span class=\"__1 _3\"></span>, Lda<span class=\"__1 _6\"></span> 6.906  Resto 6.479  151.117  Saldo a 31.12.24 764.502 <span class=\"ls0_1\"> </span>En <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>movimientos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>este <span class=\"__1 _2c\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>del <span class=\"__1 _38\"> </span>balan<span class=\"__1 _3\"></span>ce <span class=\"__1 _2c\"> </span>consolidado <span class=\"__1 _2c\"> </span>corresponden<span class=\"__1 _3\"></span> principalmente a:<span class=\"__1 _3\"></span> -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ffc fs0_1\">la <span class=\"__1 _2d\"> </span>reclasificaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>\u201dActivos <span class=\"__1 _2d\"></span>no <span class=\"__1 _2d\"> </span>corrientes <span class=\"__1 _2d\"> </span>mantenidos <span class=\"__1 _2d\"> </span>para <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>venta\u201d <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>fond<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>comerci<span class=\"__1 _20\"></span>o </span></span>existente <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>mes <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>202<span class=\"__1 _3\"></span>4 <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _7\"></span>Po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tland <span class=\"__1 _7\"></span>Valderrivas, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de 143.098 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>y de <span class=\"__1 _6\"></span>Canteras de <span class=\"__1 _6\"></span>Al\u00e1iz, S.A <span class=\"__1 _6\"></span>por im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 4<span class=\"__1 _6\"></span>.3<span class=\"__1 _3\"></span>32 mi<span class=\"__1 _6\"></span>les <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>amba<span class=\"__1 _20\"></span>s dentro del segment<span class=\"__1 _3\"></span>o de Cementos <span class=\"__1 _3\"></span>(nota 5). -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">el <span class=\"__1 _6\"></span>fondo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>comercio <span class=\"__1 _6\"></span>generado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>adquisiciones <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>100% <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>Eur <span class=\"__1 _6\"></span>Serv <span class=\"__1 _6\"></span>Voire<span class=\"__1 _3\"></span> </span></span>SAS <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>im<span class=\"__1 _6\"></span>port<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>28.854 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>euros, <span class=\"__1 _c\"></span>Gel <span class=\"__1 _20\"></span>Recycling <span class=\"__1 _c\"></span>Inc. <span class=\"__1 _c\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _c\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>7.804 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros, Eur SRV<span class=\"__1 _3\"></span> Pr<span class=\"__1 _3\"></span>opete <span class=\"__1 _3\"></span>SAS <span class=\"__1 _3\"></span>por i<span class=\"__1 _20\"></span>mporte de <span class=\"__1 _3\"></span>10.851 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _3\"></span>euros, <span class=\"__1 _20\"></span>Eur Serv <span class=\"__1 _20\"></span>Dechets SAS <span class=\"__1 _20\"></span>por import<span class=\"__1 _3\"></span>e de<span class=\"__1 _3\"></span> 11.184 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>Resicorreia <span class=\"__1 _6\"></span>- <span class=\"__1 _6\"></span>Gest\u00e3<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>Servi\u00e7os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Ambiente, Lda. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>6.906 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros y <span class=\"__1 _6\"></span>Eur Serv <span class=\"__1 _6\"></span>MYCE SAS <span class=\"__1 _6\"></span>por importe <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>3.794 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>dentro del <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento Servicios Medi<span class=\"__1 _3\"></span>oambientales (nota 4<span class=\"__1 _3\"></span>). -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">el <span class=\"__1 _6\"></span>fond<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omercio generado en <span class=\"__1 _6\"></span>la adquisici\u00f3n de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a actividad <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Servi<span class=\"__1 _3\"></span>cios Medioambientales<span class=\"__1 _3\"></span> </span></span>del Grupo Urbaser <span class=\"__1 _3\"></span>en el Reino Unido p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>63.305 miles de <span class=\"__1 _3\"></span>euros (nota 4).<span class=\"__1 _3\"></span> -<span class=\"ff9\"> <span class=\"__1 _23\"> </span><span class=\"ff1_1 fs0_1\">diferencias  d<span class=\"__1 _20\"></span>e  conversi\u00f3n <span class=\"__1 _1a\"> </span>incluidas  en <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>variaciones  d<span class=\"__1 _3\"></span>el <span class=\"__1 _32\"> </span>fondo <span class=\"__1 _1a\"> </span>de  comerci<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>2024,  por<span class=\"__1 _3\"></span> </span></span>importe de 23.0<span class=\"__1 _3\"></span>14 miles de euros. En el ejercicio 2023 la varia<span class=\"__1 _3\"></span>ci\u00f3n de esta partida atend\u00eda principalm<span class=\"__1 _3\"></span>ente a la adquisici\u00f3n del 97% de la sociedad Mun<span class=\"__1 _3\"></span>icipal <span class=\"__1 _3\"></span>District <span class=\"__1 _20\"></span>Services, Llc., <span class=\"__1 _3\"></span>dentro d<span class=\"__1 _20\"></span>el segmento <span class=\"__1 _20\"></span>Gest<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>Integral <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Agua, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _3\"></span>importe<span class=\"__1 _3\"></span> de 85.118 mile<span class=\"__1 _3\"></span>s de euros (n<span class=\"__1 _3\"></span>ota 4) y al efecto de la apr<span class=\"__1 _3\"></span>eciaci\u00f3n de la libra<span class=\"__1 _3\"></span> esterlin<span class=\"__1 _3\"></span>a frente al euro.<span class=\"__1 _5f\"> </span>Las pol\u00edticas <span class=\"__1 _3\"></span>de an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>deterioro aplicadas <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o a sus <span class=\"__1 _3\"></span>fondos de <span class=\"__1 _3\"></span>comercio s<span class=\"__1 _3\"></span>e describen en<span class=\"__1 _20\"></span> la <span class=\"__1 _13\"></span>nota <span class=\"__1 _7\"></span>3.f). <span class=\"__1 _13\"></span>De <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>m\u00e9todos <span class=\"__1 _13\"></span>utilizad<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>confor<span class=\"__1 _3\"></span>me <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>estimaciones, <span class=\"__1 _7\"></span>proyecciones <span class=\"__1 _13\"></span>y<span class=\"__1 _20\"></span> valoraciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>dispone <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>despr<span class=\"__1 _20\"></span>ende <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>exist<span class=\"__1 _3\"></span>encia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e valor en el ej<span class=\"__1 _3\"></span>ercicio 2024.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>no <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _1a\"> </span>identificado <span class=\"__1 _1a\"> </span>exposi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>riesgos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>clim\u00e1ticos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>significativos <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>puedan <span class=\"__1 _1a\"> </span>suponer <span class=\"__1 _2d\"> </span>la existencia <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>aplicaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nor<span class=\"__1 _3\"></span>mativa <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _2d\"> </span>\u00fanicamente <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>asuntos clim\u00e1ticos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>previsiones <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>t<span class=\"__1 _6\"></span>asa <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>descuento <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>fin <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>ev<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>tar duplicidades en las hip<span class=\"__1 _3\"></span>\u00f3tesis considerad<span class=\"__1 _3\"></span>as.  Las <span class=\"__1 _20\"></span>proyecciones <span class=\"__1 _c\"></span>utilizadas <span class=\"__1 _c\"></span>incluyen <span class=\"__1 _3\"></span>hip<span class=\"__1 _3\"></span>\u00f3tesis <span class=\"__1 _c\"></span>en r<span class=\"__1 _20\"></span>elaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _c\"></span>cuestiones <span class=\"__1 _20\"></span>medioambientales.<span class=\"__1 _20\"></span> Entre<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>tras<span class=\"__1 _3\"></span>, se <span class=\"__1 _6\"></span>incluyen: el <span class=\"__1 _6\"></span>impacto <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>\u201cPower <span class=\"__1 _6\"></span>Purchas<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Agreement<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00ed<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>renovabl<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntra<span class=\"__1 _20\"></span>tado<span class=\"__1 _6\"></span>s en <span class=\"__1 _6\"></span>la actividad <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>Aguas <span class=\"__1 _14\"> </span>(nota  3.s); <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>coste <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _2c\"> </span>inversiones <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>veh\u00edculos <span class=\"__1 _2c\"> </span>menos <span class=\"__1 _2c\"> </span>contaminantes,<span class=\"__1 _3\"></span> el\u00e9ctricos, h\u00edbridos o de gas natural en contratos principalment<span class=\"__1 _3\"></span>e del \u00c1rea de Servicios, el impacto de las <span class=\"__1 _7\"></span>instalaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ducci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>energ<span class=\"__1 _3\"></span>\u00edas <span class=\"__1 _7\"></span>renovables <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>alg<span class=\"__1 _3\"></span>unas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _13\"></span>ins<span class=\"__1 _3\"></span>talaciones; <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>impac<span class=\"__1 _3\"></span>to tanto <span class=\"__1 _6\"></span>en co<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>como en <span class=\"__1 _6\"></span>ingresos <span class=\"__1 _6\"></span>de actuaciones <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>li<span class=\"__1 _3\"></span>mpieza viaria <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>deter<span class=\"__1 _3\"></span>minadas \u00e1reas <span class=\"__1 _20\"></span>geogr\u00e1ficas <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _3\"></span>producen <span class=\"__1 _c\"></span>nevadas <span class=\"__1 _20\"></span>intensas <span class=\"__1 _20\"></span>o <span class=\"__1 _20\"></span>heladas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>determinadas <span class=\"__1 _c\"></span>\u00e9pocas <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>a\u00f1o;<span class=\"__1 _20\"></span> as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>adopci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>pol\u00edticas <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _6\"></span>eficientes <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>separ<span class=\"__1 _6\"></span>aci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>residuos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>sus plantas de reci<span class=\"__1 _3\"></span>claje que p<span class=\"__1 _3\"></span>ermiten la<span class=\"__1 _3\"></span> obtenci\u00f3n de<span class=\"__1 _20\"></span> subproductos o materias pri<span class=\"__1 _20\"></span>mas que se incorporan<span class=\"__1 _20\"></span> posteriormente al proceso productivo; o <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s mejoras <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>n el <span class=\"__1 _6\"></span>aprovecha<span class=\"__1 _3\"></span>miento de los <span class=\"__1 _6\"></span>lod<span class=\"__1 _3\"></span>os producidos en la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> depuraci\u00f3n de <span class=\"__1 _6\"></span>aguas. Se tienen <span class=\"__1 _6\"></span>en cuenta tambi\u00e9n los \u00edndices de <span class=\"__1 _6\"></span>pluviosidad<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>la estimaci\u00f3n de las salidas<span class=\"__1 _3\"></span> de caja relacionadas con las actuacion<span class=\"__1 _3\"></span>es de post clausura en vertedero<span class=\"__1 _3\"></span>s, as\u00ed como <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>costes e <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>elacionados <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>control <span class=\"__1 _6\"></span>y, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>posterior <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los gases <span class=\"__1 _13\"></span>emitidos. <span class=\"__1 _13\"></span>Actuaciones <span class=\"__1 _13\"></span>todas <span class=\"__1 _13\"></span>ellas <span class=\"__1 _13\"></span>encuadradas <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>compromiso <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>para <span class=\"__1 _13\"></span>reducir <span class=\"__1 _13\"></span>el impacto que sus<span class=\"__1 _3\"></span> activades <span class=\"__1 _3\"></span>tienen en el<span class=\"__1 _3\"></span> medioambien<span class=\"__1 _3\"></span>te que se<span class=\"__1 _3\"></span> materializan <span class=\"__1 _3\"></span>en los pro<span class=\"__1 _3\"></span>yectos de<span class=\"__1 _3\"></span> I+D+i en los que participa.<span class=\"__1 _3\"></span> A <span class=\"__1 _13\"></span>continuaci\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>coment<span class=\"__1 _3\"></span>an <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>estimaciones <span class=\"__1 _13\"></span>realiza<span class=\"__1 _20\"></span>das <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>an\u00e1li<span class=\"__1 _3\"></span>sis <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>sensibilidad <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>test <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> deterioro de l<span class=\"__1 _3\"></span>os fondos de comerci<span class=\"__1 _3\"></span>o m\u00e1s signifi<span class=\"__1 _3\"></span>cativos. Cabe <span class=\"__1 _13\"></span>se\u00f1alar <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>elaboraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>te<span class=\"__1 _3\"></span>st <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>deterior<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>timado <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> funci\u00f3n de las mejores estimaciones<span class=\"__1 _3\"></span> de la Direcci\u00f3n del Grupo y que variaciones al alza o a la baja en las <span class=\"__1 _20\"></span>hip\u00f3tesis <span class=\"__1 _c\"></span>clave <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>templad<span class=\"__1 _3\"></span>as, <span class=\"__1 _20\"></span>tanto <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>d<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>scuento, <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>m\u00e1rgenes <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>explotaci\u00f3n, entre <span class=\"__1 _13\"></span>otros <span class=\"__1 _2d\"></span>factores, <span class=\"__1 _13\"></span>pueden <span class=\"__1 _2d\"></span>afectar <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _13\"></span>recuperable <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>unidad <span class=\"__1 _2d\"></span>generadora <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>efectivo considerada.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Grupo FCC Environ<span class=\"__1 _3\"></span>ment (UK<span class=\"__1 _3\"></span>)  El Grupo FCC<span class=\"__1 _20\"></span> adquiri\u00f3 el <span class=\"__1 _20\"></span>100% de la <span class=\"__1 _3\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> sobre <span class=\"__1 _3\"></span>el grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>FCC Envir<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nm<span class=\"__1 _3\"></span>ent (UK) en <span class=\"__1 _20\"></span>el ejercici<span class=\"__1 _3\"></span>o 2006 por un cos<span class=\"__1 _3\"></span>te de la inversi\u00f3n d<span class=\"__1 _3\"></span>e 1.693.532 miles <span class=\"__1 _3\"></span>de euros. Desde <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>momento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>adquisici\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>considera <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _7\"></span>(UK) <span class=\"__1 _7\"></span>como una \u00fanica unidad generadora de efecti<span class=\"__1 _3\"></span>vo (UGE), estando el fondo de comercio re<span class=\"__1 _3\"></span>gistrado en balance asociado exclusiva<span class=\"__1 _3\"></span>mente a <span class=\"__1 _3\"></span>tal UGE. Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando las <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>ejores estimaciones de <span class=\"__1 _6\"></span>los flujos futuros en <span class=\"__1 _6\"></span>funci\u00f3n del mix <span class=\"__1 _6\"></span>de actividades esperado<span class=\"__1 _3\"></span> en el <span class=\"__1 _6\"></span>futuro. El peso relativo de las diferentes actividades variar\u00e1 al potenciarse otras alternativas de tratamiento  de <span class=\"__1 _2c\"> </span>residuos,  principalmente  reciclaje <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>valorizaci\u00f3n,  que <span class=\"__1 _2c\"> </span>actualmente  ya <span class=\"__1 _2c\"> </span>realiza <span class=\"__1 _2c\"> </span>el subgrupo, compensand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el<span class=\"__1 _3\"></span> progresivo aband<span class=\"__1 _3\"></span>ono de la actividad d<span class=\"__1 _3\"></span>e verteder<span class=\"__1 _3\"></span>os.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _1a\"> </span>test <span class=\"__1 _1a\"> </span>de  d<span class=\"__1 _3\"></span>eterioro <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>realizado <span class=\"__1 _1a\"> </span>utilizando <span class=\"__1 _1a\"> </span>proyecciones <span class=\"__1 _1a\"> </span>conser<span class=\"__1 _3\"></span>vadoras <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>continuistas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>la evoluci\u00f3n <span class=\"__1 _6\"></span>hist<span class=\"__1 _3\"></span>\u00f3rica <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>\u00faltimos <span class=\"__1 _6\"></span>a\u00f1os, y <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>voluci\u00f3n <span class=\"__1 _6\"></span>previsibl<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>negocios. <span class=\"__1 _6\"></span>Las principales hip\u00f3tesis <span class=\"__1 _18\"> </span>utilizadas <span class=\"__1 _18\"> </span>contemplan <span class=\"__1 _18\"> </span>la <span class=\"__1 _33\"> </span>tendencia<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>hist\u00f3rica <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>potenciaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>de <span class=\"__1 _18\"> </span>las <span class=\"__1 _33\"> </span>actividades<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>de tratamiento/recup<span class=\"__1 _3\"></span>eraci\u00f3n <span class=\"__1 _20\"></span>de residuos <span class=\"__1 _20\"></span>e incineraci\u00f3n <span class=\"__1 _20\"></span>frente a <span class=\"__1 _20\"></span>una gradual <span class=\"__1 _20\"></span>disminuci\u00f3n <span class=\"__1 _3\"></span>de la <span class=\"__1 _20\"></span>actividad de <span class=\"__1 _14\"> </span>gesti\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>vertederos. <span class=\"__1 _14\"> </span>Los <span class=\"__1 _14\"> </span>ingresos <span class=\"__1 _14\"> </span>considerados <span class=\"__1 _14\"> </span>durante <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>periodo <span class=\"__1 _14\"> </span>muestran <span class=\"__1 _2c\"> </span>vol\u00famenes decrecientes <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>vert<span class=\"__1 _3\"></span>ederos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se compensan <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>potencia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>otras<span class=\"__1 _3\"></span> actividades <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>elacionadas, <span class=\"__1 _7\"></span>mientras <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tratamiento <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>u<span class=\"__1 _3\"></span>estra <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>onelajes <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>tables <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on una <span class=\"__1 _20\"></span>evoluci\u00f3n <span class=\"__1 _20\"></span>en fun<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>inflaci\u00f3n, <span class=\"__1 _20\"></span>salvo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2026 y<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>2027 <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>prev\u00e9 <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>entrada en funciona<span class=\"__1 _3\"></span>miento del<span class=\"__1 _3\"></span> com<span class=\"__1 _3\"></span>plejo de <span class=\"__1 _3\"></span>Lostock, <span class=\"__1 _3\"></span>donde el <span class=\"__1 _20\"></span>negocio de r<span class=\"__1 _3\"></span>eciclaje ha <span class=\"__1 _3\"></span>aseg<span class=\"__1 _3\"></span>urado contrat<span class=\"__1 _3\"></span>os de<span class=\"__1 _3\"></span> suministro <span class=\"__1 _6\"></span>y se <span class=\"__1 _6\"></span>prev\u00e9n <span class=\"__1 _6\"></span>incr<span class=\"__1 _3\"></span>ementos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ingresos del <span class=\"__1 _6\"></span>11% <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>026 <span class=\"__1 _6\"></span>y el <span class=\"__1 _6\"></span>18,1% <span class=\"__1 _6\"></span>para 2027. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> descuento <span class=\"__1 _20\"></span>antes <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>impues<span class=\"__1 _3\"></span>tos <span class=\"__1 _3\"></span>utilizada <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>sido <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10,60% <span class=\"__1 _c\"></span>y se<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>considerado <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>horizonte <span class=\"__1 _20\"></span>temporal para <span class=\"__1 _6\"></span>las estimaciones de <span class=\"__1 _6\"></span>10 <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>dadas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las caracter\u00edsticas estructurales <span class=\"__1 _6\"></span>de su <span class=\"__1 _6\"></span>negoci<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y la <span class=\"__1 _6\"></span>larga vida \u00fatil <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>sus <span class=\"__1 _3\"></span>activos. <span class=\"__1 _c\"></span>Se <span class=\"__1 _3\"></span>ha <span class=\"__1 _c\"></span>considerado <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>tasa <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>crecimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>1% <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>c\u00e1lculo<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>ren<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>perpetua que <span class=\"__1 _20\"></span>representa <span class=\"__1 _20\"></span>el 4<span class=\"__1 _3\"></span>6,1% <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>total <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>valor <span class=\"__1 _3\"></span>recuperable<span class=\"__1 _3\"></span>. <span class=\"__1 _20\"></span>El r<span class=\"__1 _3\"></span>esultado <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>test <span class=\"__1 _3\"></span>arroja <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>exceso<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>valor recuperable <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>libros <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>unidad <span class=\"__1 _2d\"> </span>generadora <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>caja <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>338.207 <span class=\"__1 _13\"></span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>euros, soporta <span class=\"__1 _2d\"> </span>un <span class=\"__1 _1a\"> </span>aument<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>tasa <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>descuento <span class=\"__1 _1a\"> </span>superi<span class=\"__1 _3\"></span>or <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>1.100 <span class=\"__1 _2d\"> </span>puntos <span class=\"__1 _1a\"> </span>b\u00e1sicos <span class=\"__1 _2d\"></span>sin <span class=\"__1 _2d\"> </span>incurrir <span class=\"__1 _2d\"> </span>en deterioro, <span class=\"__1 _20\"></span>una disminu<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>actual <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>flujos <span class=\"__1 _3\"></span>de caj<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>10% supondr\u00eda <span class=\"__1 _20\"></span>disminuir <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>ex<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso hasta <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>289.260 <span class=\"__1 _13\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _13\"></span>De <span class=\"__1 _13\"></span>haberse <span class=\"__1 _13\"></span>consi<span class=\"__1 _20\"></span>derado <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>tasa <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>creci<span class=\"__1 _3\"></span>miento <span class=\"__1 _13\"></span>nula <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>citado exc<span class=\"ls0_1\">eso habr\u00eda<span class=\"__1 _3\"></span> disminuido hasta l<span class=\"__1 _3\"></span>os 316.907 miles de <span class=\"__1 _3\"></span>euros. </span>Acorde <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>lo <span class=\"__1 _1a\"> </span>indicado <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _1a\"> </span>3.f) <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>presentes <span class=\"__1 _1a\"> </span>cuentas <span class=\"__1 _1a\"> </span>anuales, <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>criterio <span class=\"__1 _32\"> </span>general <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>no considerar tasas de crecimi<span class=\"__1 _3\"></span>ento en la renta perpetua, p<span class=\"__1 _3\"></span>ero en el caso del subgrupo FCC Environmen<span class=\"__1 _3\"></span>t (UK), <span class=\"__1 _6\"></span>dada la <span class=\"__1 _6\"></span>transformaci\u00f3n <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>llevando <span class=\"__1 _6\"></span>a cabo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mix <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onsidera <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e una tasa <span class=\"__1 _6\"></span>de crecimiento del 1% <span class=\"__1 _6\"></span>refl<span class=\"__1 _3\"></span>eja m\u00e1s <span class=\"__1 _6\"></span>fiel<span class=\"__1 _3\"></span>mente la <span class=\"__1 _6\"></span>realidad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>negocio en el <span class=\"__1 _6\"></span>marco del cambio que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _7\"></span>produciend<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unido <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>tratamiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>residuos, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>ca\u00edda dr\u00e1stica <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>abocamient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>residuos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>vertederos <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>incremento <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>activid<span class=\"__1 _3\"></span>ades <span class=\"__1 _6\"></span>alternativas de tratamiento d<span class=\"__1 _3\"></span>e residuos qu<span class=\"__1 _3\"></span>e se espera sostenido<span class=\"__1 _3\"></span> durante un peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>do pr<span class=\"__1 _3\"></span>olongado de tie<span class=\"__1 _3\"></span>mpo.  Asimismo, <span class=\"__1 _13\"></span>dada <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>holgura <span class=\"__1 _13\"></span>mostrada <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _13\"></span>te<span class=\"__1 _6\"></span>st<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>deterioro <span class=\"__1 _13\"></span>y, <span class=\"__1 _2d\"> </span>dado <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>principales <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>y pasivos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e su <span class=\"__1 _6\"></span>negocio est\u00e1n referenciados <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>mism<span class=\"__1 _3\"></span>a m<span class=\"__1 _6\"></span>on<span class=\"__1 _3\"></span>eda (libra <span class=\"__1 _6\"></span>esterlina), no deber\u00eda <span class=\"__1 _6\"></span>ponerse de manifiesto nin<span class=\"__1 _3\"></span>g\u00fan deterioro.  Grupo FCC Environ<span class=\"__1 _3\"></span>ment CEE  El Grupo FCC adquiri\u00f3 el 100% de la parti<span class=\"__1 _3\"></span>cipaci\u00f3n sobr<span class=\"__1 _3\"></span>e el grupo FCC Environmen<span class=\"__1 _3\"></span>t CEE en e<span class=\"__1 _6\"></span>l <span class=\"__1 _3\"></span>ejercicio 2006 por un c<span class=\"__1 _3\"></span>oste de la<span class=\"__1 _3\"></span> inversi\u00f3n de 22<span class=\"__1 _3\"></span>6.829 miles de<span class=\"__1 _3\"></span> euros<span class=\"fc4\">. </span>De<span class=\"__1 _3\"></span>sde el m<span class=\"__1 _3\"></span>omento de su adqu<span class=\"__1 _3\"></span>isici\u00f3n, el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _6\"></span>considera <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>subgrupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>\u00fanica <span class=\"__1 _6\"></span>unidad <span class=\"__1 _6\"></span>generadora <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo<span class=\"__1 _20\"></span> (UGE), estando el<span class=\"__1 _3\"></span> fondo de comer<span class=\"__1 _3\"></span>cio registrad<span class=\"__1 _3\"></span>o en balance asociado<span class=\"__1 _3\"></span> exclusivame<span class=\"__1 _3\"></span>nte a tal UGE<span class=\"ls14\">. </span> El <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>pera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Europa<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Central<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>E<span class=\"__1 _3\"></span>ste, <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>eniendo <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>sede <span class=\"__1 _7\"></span>principal <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>Himberg <span class=\"__1 _7\"></span>(Austria). <span class=\"__1 _13\"></span>L<span class=\"__1 _3\"></span>os pa\u00edses donde<span class=\"__1 _3\"></span> opera <span class=\"__1 _3\"></span>son: A<span class=\"__1 _3\"></span>ustria, Rep\u00fab<span class=\"__1 _3\"></span>lica Ch<span class=\"__1 _3\"></span>eca, Esl<span class=\"__1 _3\"></span>ovaquia, P<span class=\"__1 _3\"></span>olonia, Ru<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ania,<span class=\"__1 _20\"></span> Serbia y H<span class=\"__1 _3\"></span>ungr\u00eda. <span class=\"ls34\">Su </span>actividad <span class=\"__1 _20\"></span>consiste <span class=\"__1 _20\"></span>en la<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>recogida, <span class=\"__1 _3\"></span>transporte <span class=\"__1 _c\"></span>y elimin<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>todo <span class=\"__1 _20\"></span>tipo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>residuos, <span class=\"__1 _20\"></span>as\u00ed c<span class=\"__1 _20\"></span>omo ser<span class=\"__1 _3\"></span>vicios auxiliares relacionad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s con<span class=\"__1 _20\"></span> e<span class=\"__1 _6\"></span>l <span class=\"__1 _3\"></span>medio ambiente. Los <span class=\"__1 _6\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>considerados <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>test <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>actual <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>UGE, realizando <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>mejores <span class=\"__1 _14\"> </span>estimaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _2c\"> </span>flujos <span class=\"__1 _14\"> </span>futuros <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>funci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>oportunidades <span class=\"__1 _2c\"> </span>de crecimiento en<span class=\"__1 _3\"></span> los mercados en<span class=\"__1 _3\"></span> los que opera.<span class=\"__1 _5f\"> </span>Las proyecciones utilizadas contemplan crecimientos en los primeros ejercicios <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r la expectativa de nuevas <span class=\"__1 _1a\"> </span>oportunidades <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _32\"> </span>para <span class=\"__1 _1a\"> </span>estabilizarse<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>posteri<span class=\"__1 _3\"></span>ormente <span class=\"__1 _1a\"> </span>al <span class=\"__1 _32\"> </span>tratars<span class=\"__1 _3\"></span>e.  may<span class=\"__1 _3\"></span>ormente <span class=\"__1 _1a\"> </span>de mercados <span class=\"__1 _14\"> </span>maduros <span class=\"__1 _14\"> </span>con <span class=\"__1 _14\"> </span>pocas <span class=\"__1 _14\"> </span>expectativas <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>crecimiento. <span class=\"__1 _38\"> </span>Las <span class=\"__1 _14\"> </span>principales <span class=\"__1 _14\"> </span>hip\u00f3tesis <span class=\"__1 _14\"> </span>utilizadas contemplan <span class=\"__1 _7\"></span>unos <span class=\"__1 _7\"></span>crecimientos <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>alt<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>negocio <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>ran<span class=\"__1 _3\"></span>go <span class=\"__1 _7\"></span>aproximadamente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el 7%<span class=\"ls0_1\"> <span class=\"ffc\">\u2013</span> 12,3% <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>tres <span class=\"__1 _6\"></span>primeros <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _6\"></span>debido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>mencionadas <span class=\"__1 _6\"></span>nuevas <span class=\"__1 _7\"></span>oportunid<span class=\"__1 _3\"></span>ades <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocio, </span>para <span class=\"__1 _3\"></span>estabilizarse <span class=\"__1 _20\"></span>despu\u00e9s <span class=\"__1 _20\"></span>entorno al <span class=\"__1 _20\"></span>3% en <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>siguien<span class=\"__1 _3\"></span>tes a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>test. Por<span class=\"__1 _3\"></span> su<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>parte, <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>arg<span class=\"__1 _20\"></span>en bruto de <span class=\"__1 _20\"></span>explotaci\u00f3n <span class=\"__1 _c\"></span>se <span class=\"__1 _20\"></span>mantiene <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ento<span class=\"__1 _6\"></span>rn<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>17,9% <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>todo <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>periodo <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erado, <span class=\"__1 _20\"></span>algo <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>debajo del margen del <span class=\"__1 _3\"></span>ejercicio actual<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "8.<span class=\"ff9 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff3_1\">INMOVILIZADO M<span class=\"__1 _3\"></span>ATERIAL </span></span>La composici\u00f3n ne<span class=\"__1 _3\"></span>ta del inmovilizad<span class=\"__1 _3\"></span>o material a 3<span class=\"__1 _3\"></span>1 de diciembre d<span class=\"__1 _3\"></span>e 2024 y de 20<span class=\"ls19\">23</span> es la siguiente:<span class=\"__1 _3\"></span> Coste Amortizaci\u00f3n acumulada Deterioro Valor neto 2024<span class=\"ls0_1\"> </span>Terrenos y construcciones 1.245.612 <span class=\"ls0_1\"> </span>(431.326) (18.051) 796.235 <span class=\"ls0_1\"> </span>Terrenos y bienes naturales 206.704  (24.175) (13.417) 169.112  Construcciones de uso propio 1.038.908  (407.151) (4.634) 627.123  Instalaciones t\u00e9cnicas y otro inmovili<span class=\"__1 _3\"></span>zado material<span class=\"__1 _6\"></span> 8.375.212 <span class=\"ls0_1\"> </span>(4.736.838) (663.110) 2.975.264 <span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas 4.408.712  (2.559.064) (636.710) 1.212.938  Maquinaria y elementos de transporte 2.899.918  (1.639.604) (25.343) 1.234.971  Inmovilizado en curso y anticipos 176.936  - - 176.936  Resto inmovilizado material 889.646  (538.170) (1.057) 350.419  9.620.824 <span class=\"ls0_1\"> </span>(5.168.164) (681.161) 3.771.499 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Terrenos y construcciones 1.805.668 <span class=\"ls0_1\"> </span>(658.697) (97.161) 1.049.810 <span class=\"ls0_1\"> </span>Terrenos y bienes naturales 705.600  (182.877) (82.760) 439.963  Construcciones de uso propio 1.100.068  (475.820) (14.401) 609.847  Instalaciones t\u00e9cnicas y otro inmovili<span class=\"__1 _3\"></span>zado material<span class=\"__1 _6\"></span> 9.472.163 <span class=\"ls0_1\"> </span>(6.040.033) (643.686) 2.788.444 <span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas 5.487.940  (3.623.297) (605.966) 1.258.677  Maquinaria y elementos de transporte 2.833.033  (1.796.169) (34.555) 1.002.309  Inmovilizado en curso y anticipos 211.003  - - 211.003  Resto inmovilizado material 940.187  (620.567) (3.165) 316.455  11.277.831 <span class=\"ls0_1\"> </span>(6.698.730) (740.847) 3.838.254<span class=\"__1 _5f\"> </span>Los movimientos de la<span class=\"__1 _20\"></span>s diversas partidas del inmoviliz<span class=\"__1 _20\"></span>ado habidas en los ejercici<span class=\"__1 _3\"></span>os 2024 y 20<span class=\"ls9\">23</span> han sido<span class=\"__1 _3\"></span> los siguientes:<span class=\"__1 _3\"></span> Terrenos y bienes naturale<span class=\"__1 _3\"></span>s Construcciones<span class=\"__1 _3\"></span> de uso propio Terrenos y Construcciones<span class=\"__1 _3\"></span> Instalaciones T\u00e9cnicas Maquinaria y elementos de transporte Inmovilizado en curso y anticipos Resto inmovilizado material Instalaciones T\u00e9cnicas y otro Inmovilizado Material Amortizaci\u00f3n Acumulada Deterioros Saldo a 31.12.22 691.847 <span class=\"ls0_1\"> </span>1.039.101 <span class=\"ls0_1\"> </span>1.730.948 <span class=\"ls0_1\"> </span>5.340.053 <span class=\"ls0_1\"> </span>2.563.067 <span class=\"ls0_1\"> </span>148.228 <span class=\"ls0_1\"> </span>862.140 <span class=\"ls0_1\"> </span>8.913.488 <span class=\"ls0_1\"> </span>(6.420.238) (724.367) Entradas o dotaciones 19.203  81.983  101.186 <span class=\"ls0_1\"> </span>85.786  397.729  151.668  98.898  734.081 <span class=\"ls0_1\"> </span>(449.373) (9.006) Salidas, bajas o reducciones (13.726) (22.239) (35.965) (8.478) (154.808) (2.177) (17.181) (182.644) 176.269  9.045  Diferencias de conversi\u00f3n 815 <span class=\"ls0_1\"> </span>(2.662) (1.847)<span class=\"ls0_1\"> </span>18.001  (4.006) (2.001) 2.418  14.412 <span class=\"ls0_1\"> </span>(17.955) (12.547) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 7.461  3.885  11.346 <span class=\"ls0_1\"> </span>52.578  31.051  (84.715) (6.088) (7.174) 12.567  (3.972) Saldo a 31.12.23 705.600 <span class=\"ls0_1\"> </span>1.100.068 <span class=\"ls0_1\"> </span>1.805.668 <span class=\"ls0_1\"> </span>5.487.940 <span class=\"ls0_1\"> </span>2.833.033 <span class=\"ls0_1\"> </span>211.003 <span class=\"ls0_1\"> </span>940.187 <span class=\"ls0_1\"> </span>9.472.163 <span class=\"ls0_1\"> </span>(6.698.730) (740.847) Entradas o dotaciones 10.673  87.430  98.103 <span class=\"ls0_1\"> </span>69.447  386.811  105.694  112.123  674.075 <span class=\"ls0_1\"> </span>(479.116) (20.392) Salidas, bajas o reducciones (3.771) (18.013) (21.784) (5.513) (136.726) (5.445) (22.449) (170.133) 153.519  3.645  Diferencias de conversi\u00f3n 1.931  4.095  6.026 <span class=\"ls0_1\"> </span>119.024  18.963  1.838  3.111  142.936 <span class=\"ls0_1\"> </span>(69.104) (29.501) Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (525.867) (172.462) (698.329) (1.298.456) (294.346) (33.153) (151.586) (1.777.541) 1.895.354  105.945  Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos 18.138  37.790  55.928 <span class=\"ls0_1\"> </span>36.270  92.183  (103.001) 8.260  33.712 <span class=\"ls0_1\"> </span>29.913  (11) Saldo a 31.12.24 206.704 <span class=\"ls0_1\"> </span>1.038.908 <span class=\"ls0_1\"> </span>1.245.612 <span class=\"ls0_1\"> </span>4.408.712 <span class=\"ls0_1\"> </span>2.899.918 <span class=\"ls0_1\"> </span>176.936 <span class=\"ls0_1\"> </span>889.646 <span class=\"ls0_1\"> </span>8.375.212 <span class=\"ls0_1\"> </span>(5.168.164) (681.161)<span class=\"__1 _5f\"> </span>Como <span class=\"__1 _32\"> </span>\u201cEntradas\u201d <span class=\"__1 _1a\"> </span>significativas  d<span class=\"__1 _20\"></span>el  ejercicio<span class=\"ff1_1\"> <span class=\"__1 _1a\"> </span>2024  cabe <span class=\"__1 _1a\"> </span>destacar  las <span class=\"__1 _1a\"> </span>inversiones  reali<span class=\"__1 _3\"></span>zadas <span class=\"__1 _1a\"> </span>para  el<span class=\"__1 _3\"></span> </span>desarrollo de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os contratos de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>Servicios<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>M<span class=\"__1 _3\"></span>edioambientales,<span class=\"__1 _3\"></span> principalmente en <span class=\"__1 _6\"></span>distintas<span class=\"__1 _20\"></span> sociedades <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>lle<span class=\"__1 _3\"></span>van <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>cabo <span class=\"__1 _7\"></span>su <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vidad <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>Estados <span class=\"__1 _7\"></span>Unidos <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>total <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>136.628 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _6\"></span>(<span class=\"__1 _3\"></span>59.771 m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s de <span class=\"__1 _6\"></span>euros en <span class=\"__1 _6\"></span>2023), en <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>M<span class=\"__1 _3\"></span>edioambiente, S.A. (Espa\u00f1a) <span class=\"__1 _6\"></span>por importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>88.269 miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"></span>(288.013 <span class=\"__1 _2d\"></span>miles <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>ejerc<span class=\"__1 _3\"></span>icio <span class=\"__1 _2d\"> </span>2023), <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"> </span>sociedades <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"> </span>llevan <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>cabo <span class=\"__1 _2d\"> </span>su actividad <span class=\"__1 _6\"></span>en Reino <span class=\"__1 _6\"></span>Unido <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>5.804 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(49.825 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>ejercicio<span class=\"__1 _20\"></span> 2023) <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Envir<span class=\"__1 _3\"></span>onment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _6\"></span>(Centr<span class=\"__1 _3\"></span>oeuropa) <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>78.5<span class=\"__1 _3\"></span>35 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>(80.078 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>2023<span class=\"__1 _6\"></span>). <span class=\"__1 _6\"></span>En <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n <span class=\"__1 _7\"></span>Integral <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Agua, <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>estacan <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>inversiones realizadas <span class=\"__1 _13\"></span>principalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"></span>Aquali<span class=\"__1 _3\"></span>a,S.A. <span class=\"__1 _13\"></span>(Espa\u00f1a) <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>51.624 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _20\"></span>(44.538 <span class=\"__1 _20\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el eje<span class=\"__1 _3\"></span>rcicio <span class=\"__1 _20\"></span>2023), <span class=\"__1 _20\"></span> <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>sociedad <span class=\"__1 _20\"></span>SmVak <span class=\"__1 _20\"></span>(Rep\u00fablica <span class=\"__1 _20\"></span>Checa) <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>importe<span class=\"__1 _3\"></span> de <span class=\"__1 _7\"></span>24.076 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(29.682 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>2023) <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Georgia <span class=\"__1 _7\"></span>Global Utilities  (Georgia) por importe de 64.714 miles de euros (72.399 miles de euros en <span class=\"__1 _6\"></span>el ejercicio<span class=\"__1 _3\"></span> 2023) <span class=\"ls1e\">y </span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>construcci\u00f3n, <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de 58.559 miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s (61.<span class=\"__1 _3\"></span>353 miles de eur<span class=\"__1 _3\"></span>os en 2023<span class=\"ls17\">).</span> Las <span class=\"__1 _2e\"> </span>\u201cvariaciones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2f\"> </span>per\u00edmetro, <span class=\"__1 _2e\"> </span>traspasos <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>otros <span class=\"__1 _2f\"> </span>movimientos\u201d <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>ejercicio <span class=\"__1 _2e\"> </span><span class=\"ff1_1\">2024 <span class=\"__1 _2e\"> </span>incluyen<span class=\"__1 _3\"></span> </span>principalmente <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>incorporaciones <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>per\u00edmetro <span class=\"__1 _7\"></span><span class=\"ls1a\">de</span>l <span class=\"__1 _7\"></span>inmovilizado <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>at<span class=\"__1 _3\"></span>erial <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Urbaser <span class=\"__1 _13\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _7\"></span>un importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>60.039 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedad <span class=\"__1 _7\"></span>Gel <span class=\"__1 _7\"></span>Recycling <span class=\"__1 _7\"></span>Holdings, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la adquisici\u00f3n del Grup<span class=\"__1 _3\"></span>o Urbaser, por un imp<span class=\"__1 _3\"></span>orte de 3<span class=\"__1 _3\"></span>4.235 miles de euros (no<span class=\"__1 _3\"></span>ta 4). Las <span class=\"ffc\">\u201cSalidas, <span class=\"__1 _6\"></span>bajas o reducciones\u201d incluyen <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span>s enajenaciones y <span class=\"__1 _6\"></span>bajas<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de inventario <span class=\"ff1_1\">co<span class=\"__1 _6\"></span>rr<span class=\"__1 _3\"></span>espondientes<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> </span></span>activos que, en general, est<span class=\"__1 _3\"></span>\u00e1n amortizados pr\u00e1ctic<span class=\"__1 _3\"></span>amente en su totalidad<span class=\"__1 _3\"></span> por haberse agotado su vida \u00fatil. Las entradas y <span class=\"__1 _3\"></span>salidas que <span class=\"__1 _3\"></span>han supuesto un<span class=\"__1 _3\"></span>a salida o <span class=\"__1 _3\"></span>entrada de caja<span class=\"__1 _3\"></span> se registra<span class=\"__1 _20\"></span>n en el estado de flujos<span class=\"__1 _3\"></span> de <span class=\"__1 _2d\"></span>efectivo <span class=\"__1 _2d\"></span>adjunto <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"> </span>\u201cPagos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"> </span>inversiones\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>\u201cCobros <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"></span>desinversiones\u201d <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>oviliz<span class=\"__1 _3\"></span>ado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>siones inmobiliarias\u201d,<span class=\"__1 _3\"></span> resp<span class=\"ff1_1\">ectivament<span class=\"__1 _3\"></span>e. </span>Durante los ejercici<span class=\"__1 _3\"></span>os 2024 y 20<span class=\"ls9\">23</span> no se han capitaliza<span class=\"__1 _3\"></span>do intereses y el total de in<span class=\"__1 _3\"></span>tereses capitalizado<span class=\"__1 _3\"></span>s a origen a 31 de<span class=\"__1 _3\"></span> diciembre de 2024 asci<span class=\"__1 _3\"></span>ende a 2.720 <span class=\"__1 _3\"></span>miles de euros (2.9<span class=\"__1 _3\"></span>32 miles de eur<span class=\"__1 _3\"></span>os en 2023).  A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>inmovilizad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>material <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _6\"></span>imputado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>resultados <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>ingresos por <span class=\"__1 _20\"></span>subvenciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>capital <span class=\"__1 _c\"></span>un <span class=\"__1 _3\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>9.226 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(9.500 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e de 2023). Las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>contratan <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>p\u00f3<span class=\"__1 _6\"></span>liz<span class=\"__1 _3\"></span>as <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>seguro <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>estiman <span class=\"__1 _20\"></span>necesarias <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>cubrir <span class=\"__1 _c\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _c\"></span>posibles<span class=\"__1 _3\"></span> riesgos <span class=\"__1 _38\"> </span>a <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>est\u00e1n <span class=\"__1 _38\"> </span>sujetos <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>elementos <span class=\"__1 _38\"> </span>del <span class=\"__1 _14\"> </span>inmovilizado <span class=\"__1 _38\"> </span>material. <span class=\"__1 _38\"> </span>Al<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>cierre <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>ejercicio <span class=\"__1 _38\"> </span>la<span class=\"__1 _3\"></span> Sociedad Dominant<span class=\"__1 _3\"></span>e estima que no exis<span class=\"__1 _3\"></span>te d\u00e9ficit de<span class=\"__1 _3\"></span> coberturas algu<span class=\"__1 _3\"></span>no relacionado c<span class=\"__1 _3\"></span>on dichos riesgos. El im<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>bru<span class=\"__1 _3\"></span>to del <span class=\"__1 _6\"></span>inmovil<span class=\"__1 _3\"></span>izado m<span class=\"__1 _6\"></span>at<span class=\"__1 _3\"></span>erial totalmente amortizado <span class=\"__1 _6\"></span>que, no o<span class=\"__1 _6\"></span>bs<span class=\"__1 _3\"></span>tante, es <span class=\"__1 _6\"></span>utilizad<span class=\"__1 _3\"></span>o en <span class=\"__1 _6\"></span>la actividad productiv<span class=\"__1 _3\"></span>a por encontrars<span class=\"__1 _3\"></span>e en buen es<span class=\"__1 _3\"></span>tado de uso, asci<span class=\"__1 _3\"></span>ende a 1.939.06<span class=\"__1 _3\"></span>1 miles de eur<span class=\"__1 _3\"></span>os a 31<span class=\"__1 _3\"></span> de diciembre de<span class=\"__1 _3\"></span> 2024 (3.20<span class=\"__1 _3\"></span>2.634 miles de euros<span class=\"__1 _3\"></span> a 31 de diciembre d<span class=\"__1 _3\"></span>e 2023). La  disminuci\u00f3n  del <span class=\"__1 _2c\"> </span>importe  bruto  del <span class=\"__1 _2c\"> </span>inmovilizado<span class=\"__1 _3\"></span>  totalmente  amortizado  en  20<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>4  corresponde principalmente <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>activid<span class=\"__1 _20\"></span>ad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Ce<span class=\"__1 _3\"></span>mentos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>es <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>escisi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>pa<span class=\"__1 _20\"></span>rcial <span class=\"__1 _13\"></span>financiera <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> actividades de In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _3\"></span>y Cementos en fa<span class=\"__1 _3\"></span>vor de la sociedad<span class=\"__1 _3\"></span> Inmocemento, S.A<span class=\"__1 _3\"></span>. (nota 2). Los <span class=\"__1 _2d\"></span>activos <span class=\"__1 _13\"></span>materiales <span class=\"__1 _13\"></span>netos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>amortizacione<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>del <span class=\"__1 _2d\"></span>balance <span class=\"__1 _2d\"></span>consolidado <span class=\"__1 _13\"></span>adjunto <span class=\"__1 _13\"></span>situados <span class=\"__1 _2d\"></span>fuera <span class=\"__1 _13\"></span>del territorio espa\u00f1<span class=\"__1 _20\"></span>ol ascienden <span class=\"__1 _3\"></span>a<span class=\"fc4\"> </span>2.338.3<span class=\"__1 _3\"></span>02 mil<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>euros a<span class=\"__1 _3\"></span> 31 <span class=\"__1 _3\"></span>de dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 (2.06<span class=\"__1 _3\"></span>8.360 mil<span class=\"__1 _3\"></span>es de<span class=\"__1 _20\"></span> euros a 31 de dici<span class=\"__1 _3\"></span>embre de 2023).<span class=\"__1 _5f\"> </span>Activos con restricci<span class=\"__1 _3\"></span>ones de titula<span class=\"__1 _3\"></span>ridad Del <span class=\"__1 _6\"></span>total de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>materiales del <span class=\"__1 _6\"></span>balance consolidado, <span class=\"__1 _6\"></span>785.027 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eu<span class=\"__1 _3\"></span>ros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre de <span class=\"__1 _6\"></span>2024 (775.301 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>20<span class=\"ls19\">23</span>) <span class=\"__1 _6\"></span>se encuentran <span class=\"__1 _6\"></span>sujetos a <span class=\"__1 _6\"></span>restricciones de titularidad seg\u00fan el <span class=\"__1 _3\"></span>siguiente detalle: Coste Amortizaci\u00f3n acumulada Deterioro Valor neto 2024<span class=\"ls0_1\"> </span>Edificios, plantas y equipos 1.341.547  (633.980) (5.446) 702.121  Otro inmovilizado material 199.267  (116.361) -<span class=\"fc4\"> </span>82.906  1.540.814 <span class=\"ls0_1\"> </span>(750.341) (5.446) 785.027 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Edificios, plantas y equipos 1.503.241  (785.880) (4.274) 713.087  Otro inmovilizado material 172.468  (110.254) - 62.214  1.675.709 <span class=\"ls0_1\"> </span>(896.134) (4.274) 775.301 <span class=\"ls0_1\"> </span>Las <span class=\"__1 _7\"></span>restriccione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>titularidad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>dichos <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>su <span class=\"__1 _7\"></span>origen <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>arrendamien<span class=\"__1 _3\"></span>to que <span class=\"__1 _6\"></span>se explican en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>nota <span class=\"ls9\">10</span> <span class=\"__1 _6\"></span>de esta <span class=\"__1 _6\"></span>Memoria,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>aqu<span class=\"__1 _3\"></span>ellos activos <span class=\"__1 _6\"></span>af<span class=\"__1 _3\"></span>ectos <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>explotaci\u00f3<span class=\"__1 _3\"></span>n de determinad<span class=\"__1 _3\"></span>os contratos<span class=\"__1 _3\"></span> con caracter\u00edstica<span class=\"__1 _3\"></span>s similar<span class=\"__1 _3\"></span>es a <span class=\"__1 _3\"></span>los de concesi<span class=\"__1 _3\"></span>\u00f3n, pero a<span class=\"__1 _3\"></span> los que <span class=\"__1 _3\"></span>no les apli<span class=\"__1 _3\"></span>ca la CINIIF 12. \u201cAcuerd<span class=\"__1 _3\"></span>os de la conc<span class=\"__1 _3\"></span>esi\u00f3n\u201d (nota 3.a).<span class=\"ff1_1\">  </span>Compromisos de<span class=\"__1 _3\"></span> adquisici\u00f3n En <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>desarrollo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>sus <span class=\"__1 _2c\"> </span>actividades, <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>sociedades <span class=\"__1 _2c\"> </span>del <span class=\"__1 _2c\"> </span>Grupo <span class=\"__1 _2c\"> </span>han <span class=\"__1 _2c\"> </span>formalizado  compromisos <span class=\"__1 _2c\"> </span>de<span class=\"__1 _3\"></span> adquisici\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>material, <span class=\"__1 _13\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>maquinaria <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>elementos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>transporte <span class=\"__1 _13\"></span>por renovaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _20\"></span>actividad <span class=\"__1 _3\"></span>de Ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _20\"></span>Medioambientales, <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>31 de <span class=\"__1 _20\"></span>diciembre de <span class=\"__1 _20\"></span>2024 ascienden a 96.98<span class=\"__1 _3\"></span>1 miles de euros (90.<span class=\"__1 _3\"></span>400 miles de eu<span class=\"__1 _3\"></span>ros a 31 de diciembr<span class=\"__1 _3\"></span>e de 20<span class=\"ls9\">23</span>).  2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Terrenos y bienes naturales - - Construcciones de uso propio 680 <span class=\"ls0_1\"> </span>- Instalaciones t\u00e9cnicas 7.592  2.897  Maquinaria y elementos de transporte 62.208  70.706  Inmovilizado material en curso y anticipos 962 <span class=\"ls0_1\"> </span>- Resto inmovilizado material 25.539  16.797  96.981 <span class=\"ls0_1\"> </span>90.400",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>inmovilizad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>material <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _6\"></span>imputado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>resultados <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>ingresos por <span class=\"__1 _20\"></span>subvenciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>capital <span class=\"__1 _c\"></span>un <span class=\"__1 _3\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>9.226 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(9.500 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e de 2023).<div class=\"c_1 w5c h1d gs5dd\"><div class=\"t_1 m0_1 x15 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h1d gs5de\"><div class=\"t_1 m0_1 x15 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w196 h1e gs5df\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos por servicios diversos </div></div><div class=\"c_1 w5c h1e gs5e0\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">118.339  </div></div><div class=\"c_1 w5c h1e gs5e1\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">111.056  </div></div><div class=\"c_1 w196 h21 gs5e2\"><div class=\"t_1 m0_1 x58 h16 y315 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Reintegro por indemnizaciones de se<span class=\"__1 _3\"></span>guros<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w5c h21 gs5e3\"><div class=\"t_1 m0_1 x23 h16 y315 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.880  </div></div><div class=\"c_1 w5c h21 gs5e4\"><div class=\"t_1 m0_1 x23 h16 y315 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">4.379  </div></div><div class=\"c_1 w196 h1e gs5e5\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Subvenciones de explotaci\u00f3n </div></div><div class=\"c_1 w5c h1e gs5e6\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">57.048  </div></div><div class=\"c_1 w5c h1e gs5e7\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">42.543  </div></div><div class=\"c_1 w196 h1e gs5e8\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ingresos </div></div><div class=\"c_1 w5c h1e gs5e9\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">145.028  </div></div><div class=\"c_1 w5c h1e gs5ea\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">73.132  </div></div><div class=\"c_1 w5c h1d gs5eb\"><div class=\"t_1 m0_1 x24 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">324.295 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h1d gs5ec\"><div class=\"t_1 m0_1 x24 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">231.110<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "9.<span class=\"ff9 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff3_1\">INVERSIONES INM<span class=\"__1 _3\"></span>OBILIAR<span class=\"__1 _3\"></span>IAS </span></span>Como <span class=\"__1 _6\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la escisi\u00f3n <span class=\"__1 _6\"></span>parcial financiera <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Inmocem<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>(nota<span class=\"__1 _20\"></span> 2),  la  pr\u00e1ctica  totalidad  de  las  inversiones  inmobiliarias,  que  se  encuadraban  en  la  actividad  de Inmobiliaria, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>dado <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>situaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>perf<span class=\"__1 _3\"></span>eccionamiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a operaci\u00f3n. Tal <span class=\"__1 _6\"></span>y como se <span class=\"__1 _6\"></span>establec<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>nota 3.e), <span class=\"__1 _6\"></span>las inversiones inmobiliarias se <span class=\"__1 _6\"></span>valoran por <span class=\"__1 _6\"></span>su valor <span class=\"__1 _6\"></span>raz<span class=\"__1 _3\"></span>onable<span class=\"__1 _3\"></span> de acuerdo con las valoraci<span class=\"__1 _3\"></span>ones realizadas por expert<span class=\"__1 _3\"></span>os independientes calculad<span class=\"__1 _3\"></span>as a la fecha de cierre de los presentes <span class=\"__1 _3\"></span>estados finan<span class=\"__1 _3\"></span>cieros consolidados<span class=\"ls37\">. </span> Los asp<span class=\"__1 _3\"></span>ectos <span class=\"__1 _20\"></span>medioambientales <span class=\"__1 _20\"></span>y de <span class=\"__1 _3\"></span>sostenibilidad<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>on <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>parte integral <span class=\"__1 _20\"></span>del enf<span class=\"__1 _3\"></span>oque d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>alora<span class=\"__1 _3\"></span>ci\u00f3n. Se <span class=\"__1 _6\"></span>entiende <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>\"sostenib<span class=\"__1 _3\"></span>ilidad\" <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>consid<span class=\"__1 _3\"></span>eraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuestion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>el m<span class=\"__1 _6\"></span>edi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>ambiente <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ca<span class=\"__1 _3\"></span>mbio clim\u00e1tico, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>salud <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>bienestar <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>responsabilidad <span class=\"__1 _6\"></span>corporativa <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>tener <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la valoraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>activo. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>contexto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci\u00f3n, <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>sostenibilid<span class=\"__1 _3\"></span>ad <span class=\"__1 _6\"></span>abarca <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>amplia <span class=\"__1 _6\"></span>gama <span class=\"__1 _6\"></span>de factores <span class=\"__1 _6\"></span>f\u00edsicos, <span class=\"__1 _6\"></span>sociales, <span class=\"__1 _6\"></span>ambientales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>econ\u00f3micos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>pueden <span class=\"__1 _7\"></span>afectar <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>valor. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>alcance <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>temas incluye <span class=\"__1 _6\"></span>riesgos <span class=\"__1 _7\"></span>ambientales <span class=\"__1 _6\"></span>clave, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>inundaciones, <span class=\"__1 _6\"></span>sequ\u00edas <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>tormentas, <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>aspectos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la eficiencia <span class=\"__1 _1a\"> </span>energ\u00e9<span class=\"__1 _3\"></span>tica, <span class=\"__1 _1a\"> </span>huel<span class=\"__1 _3\"></span>la <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>carbono, <span class=\"__1 _2d\"> </span>dise\u00f1o, <span class=\"__1 _1a\"> </span>configuraci\u00f3n, <span class=\"__1 _2d\"> </span>accesibilidad, <span class=\"__1 _1a\"> </span>legislaci\u00f3n,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>gesti\u00f3n <span class=\"__1 _2d\"> </span>y consideraciones fiscale<span class=\"__1 _3\"></span>s, y el uso<span class=\"__1 _3\"></span> actual e hist\u00f3ric<span class=\"__1 _3\"></span>o de la tierra. La <span class=\"__1 _13\"></span>sos<span class=\"__1 _3\"></span>tenibilidad <span class=\"__1 _7\"></span>tiene <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>im<span class=\"__1 _6\"></span>pact<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>un <span class=\"__1 _7\"></span>activo, <span class=\"__1 _7\"></span>incluso <span class=\"__1 _13\"></span>si <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>reconoce<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>directa<span class=\"__1 _3\"></span>mente.<span class=\"__1 _3\"></span> Cuando <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>reconocen <span class=\"__1 _20\"></span>los impact<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>e v<span class=\"__1 _3\"></span>alor <span class=\"__1 _20\"></span>de la <span class=\"__1 _3\"></span>sosteni<span class=\"__1 _3\"></span>bilidad, <span class=\"__1 _20\"></span>se refleja <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>comprensi\u00f3n del <span class=\"__1 _20\"></span>valorador sobre <span class=\"__1 _6\"></span>c\u00f3mo <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>parti<span class=\"__1 _3\"></span>cipantes <span class=\"__1 _6\"></span>del mercado <span class=\"__1 _6\"></span>incluyen <span class=\"__1 _6\"></span>estos <span class=\"__1 _6\"></span>requisitos <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>ofertas <span class=\"__1 _6\"></span>y el <span class=\"__1 _7\"></span>impacto en <span class=\"__1 _6\"></span>las valoraciones de <span class=\"__1 _3\"></span>mercado. Entre <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>informaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>requ<span class=\"__1 _20\"></span>erida <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>val<span class=\"__1 _3\"></span>oradores <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>determinaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>valo<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>se incluye <span class=\"__1 _35\"> </span>el <span class=\"__1 _2f\"> </span>de<span class=\"__1 _3\"></span>talle <span class=\"__1 _35\"> </span>de <span class=\"__1 _2f\"> </span>C<span class=\"__1 _3\"></span>ertificados<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>de <span class=\"__1 _2f\"> </span>Eficiencia<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>Energ\u00e9tica <span class=\"__1 _35\"> </span>y <span class=\"__1 _35\"> </span>otras <span class=\"__1 _2f\"> </span>Certific<span class=\"__1 _3\"></span>aciones <span class=\"__1 _35\"> </span>relativas <span class=\"__1 _35\"> </span>al cumplimiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>medidas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sostenibilidad <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>ESG <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cartera. <span class=\"__1 _7\"></span>En <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>activos, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ha comprobado <span class=\"__1 _2c\"> </span>que <span class=\"__1 _2c\"> </span>es <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>propio <span class=\"__1 _2c\"> </span>inquilino, <span class=\"__1 _2c\"> </span>dentro <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>sus <span class=\"__1 _14\"> </span>planes <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>gesti\u00f3n <span class=\"__1 _2c\"> </span>ambiental, <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>ha redimensionado <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>huella <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>carbono <span class=\"__1 _6\"></span>operativa <span class=\"__1 _6\"></span>global <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>negocio <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>convertir <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>inmuebles <span class=\"__1 _6\"></span>en espacios <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>sosteni<span class=\"__1 _3\"></span>bles, <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mplantado <span class=\"__1 _7\"></span>varias <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>iciativas <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>han <span class=\"__1 _13\"></span>permitido <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>red<span class=\"__1 _3\"></span>ucci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>consumo<span class=\"__1 _3\"></span> energ\u00e9tico, de pap<span class=\"__1 _3\"></span>el y de<span class=\"__1 _3\"></span> agua, as\u00ed c<span class=\"__1 _3\"></span>omo de recogid<span class=\"__1 _3\"></span>a selectiva d<span class=\"__1 _3\"></span>e residuos<span class=\"__1 _3\"></span> que permite su <span class=\"__1 _3\"></span>valorizaci\u00f3n<span class=\"__1 _20\"></span> y reciclaje. Estas <span class=\"__1 _13\"></span>caracter\u00edsticas <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>tienen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>hora <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinar <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>rentas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>rentabilidades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los inmuebles <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>misma <span class=\"__1 _13\"></span>forma <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>ocupante<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>in<span class=\"__1 _20\"></span>versores <span class=\"__1 _13\"></span>recogen <span class=\"__1 _7\"></span>estas <span class=\"__1 _13\"></span>condi<span class=\"__1 _3\"></span>ciones <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>toma <span class=\"__1 _7\"></span>de decisiones. <span class=\"__1 _2d\"> </span>En <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>caso,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>referencias <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>mercado <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>se<span class=\"__1 _6\"></span>\u00f1alan <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>cada <span class=\"__1 _2d\"></span>informe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>valoraci\u00f3n incluyen <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>detalle, <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>medida <span class=\"__1 _14\"> </span>que <span class=\"__1 _14\"> </span>est\u00e1 <span class=\"__1 _2c\"> </span>disponible, <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>nivel <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>cumplimiento <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>requisi<span class=\"__1 _3\"></span>tos sostenibles, por l<span class=\"__1 _3\"></span>o que es un factor<span class=\"__1 _3\"></span> m\u00e1s a tener en cu<span class=\"__1 _20\"></span>enta en la comparaci\u00f3n de i<span class=\"__1 _3\"></span>nmuebles. Debido a la localizaci<span class=\"__1 _3\"></span>\u00f3n de los activos n<span class=\"__1 _3\"></span>o se han estim<span class=\"__1 _3\"></span>ado riesgos derivad<span class=\"__1 _3\"></span>os del cambio<span class=\"__1 _3\"></span> clim\u00e1tico. Las variables de <span class=\"__1 _6\"></span>las t\u00e9cnica<span class=\"__1 _3\"></span>s empleadas para valorar el valo<span class=\"__1 _6\"></span>r razonab<span class=\"__1 _3\"></span>le<span class=\"__1 _6\"></span> de las inversiones inmobiliarias del Grupo se encua<span class=\"__1 _3\"></span>dran en el niv<span class=\"__1 _3\"></span>el 3.  En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>grupo <span class=\"__1 _7\"></span>Realia, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>alor<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eferenciada <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>na <span class=\"__1 _7\"></span>fecha <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncreta, <span class=\"__1 _7\"></span>reflejando <span class=\"__1 _7\"></span>la situaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>ercado <span class=\"__1 _7\"></span>inmobiliario <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncreto <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>ese <span class=\"__1 _6\"></span>momento. <span class=\"__1 _7\"></span>Dado <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contexto macroecon\u00f3mi<span class=\"__1 _3\"></span>co <span class=\"__1 _6\"></span>tiene <span class=\"__1 _6\"></span>incidencia <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mercado, <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>principales <span class=\"__1 _7\"></span>variables <span class=\"__1 _6\"></span>inmobiliarias <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>tienen<span class=\"__1 _3\"></span> en cuen<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>la valoraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>ya est\u00e1n <span class=\"__1 _3\"></span>reflejand<span class=\"__1 _3\"></span>o e<span class=\"__1 _3\"></span>sa si<span class=\"__1 _20\"></span>tuaci\u00f3n macroe<span class=\"__1 _3\"></span>con\u00f3mica <span class=\"__1 _20\"></span>y s<span class=\"__1 _3\"></span>u impac<span class=\"__1 _3\"></span>to <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>el sector.<span class=\"__1 _3\"></span> Todas <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>tas <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>les <span class=\"__1 _13\"></span>q<span class=\"__1 _3\"></span>ue <span class=\"__1 _7\"></span>afectan <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>s<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>analizan <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>contrastan <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>mercado <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cada<span class=\"__1 _20\"></span> fecha <span class=\"__1 _6\"></span>de valoraci\u00f3n, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>van actualizando <span class=\"__1 _6\"></span>de fo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>sem<span class=\"__1 _3\"></span>estral. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>yecci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> de rentas y <span class=\"__1 _6\"></span>su actualiz<span class=\"__1 _3\"></span>aci\u00f3n anual, para el segmento de oficinas se aplica la estimaci\u00f3n de la evoluci\u00f3n de la inflaci\u00f3n.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _2c\"> </span>Jezzine,  la <span class=\"__1 _2c\"> </span>coyuntura  macroecon\u00f3mica  no <span class=\"__1 _2c\"> </span>ha <span class=\"__1 _2c\"> </span>supuesto <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>ajuste  negativo <span class=\"__1 _2c\"> </span>significativo  en <span class=\"__1 _2c\"> </span>la valoraci\u00f3n de <span class=\"__1 _3\"></span>su cartera de<span class=\"__1 _20\"></span> inmuebles, ya que se ha<span class=\"__1 _20\"></span> t<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>nido en consideraci\u00f3n la<span class=\"__1 _3\"></span> naturalez<span class=\"__1 _3\"></span>a del contrat<span class=\"__1 _3\"></span>o que regula el arrendamient<span class=\"__1 _3\"></span>o de sus activos, que permite capturar todo el incre<span class=\"__1 _3\"></span>mento de la indexaci\u00f3n<span class=\"__1 _3\"></span> y, <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>tanto, <span class=\"__1 _2d\"></span>ofrecer <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>clara <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>flujos <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _2d\"> </span>(rentas) <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>entornos<span class=\"__1 _3\"></span> inflacionistas, <span class=\"__1 _6\"></span>adem\u00e1s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>proteg<span class=\"__1 _3\"></span>er <span class=\"__1 _6\"></span>contra <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>desocupaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>activos. <span class=\"__1 _6\"></span>Por o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>parte, <span class=\"__1 _6\"></span>tampoco <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> limitaciones regu<span class=\"__1 _3\"></span>latorias al aument<span class=\"__1 _3\"></span>o del precio de l<span class=\"__1 _3\"></span>os alqu<span class=\"__1 _3\"></span>ileres afectan a la val<span class=\"__1 _3\"></span>oraci\u00f3n de sus ac<span class=\"__1 _3\"></span>tivos. En <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>caso <span class=\"__1 _38\"> </span>de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _14\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraciones <span class=\"__1 _14\"> </span>correspondient<span class=\"__1 _3\"></span>es <span class=\"__1 _2c\"> </span>al <span class=\"__1 _38\"> </span>grupo <span class=\"__1 _2c\"> </span>Realia <span class=\"__1 _38\"> </span>Busin<span class=\"__1 _3\"></span>ess, <span class=\"__1 _2c\"> </span>l<span class=\"__1 _6\"></span>a <span class=\"__1 _14\"> </span>metodolog\u00eda <span class=\"__1 _14\"> </span>para determinar <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>valor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>inversi<span class=\"__1 _3\"></span>ones <span class=\"__1 _1a\"> </span>inmobiliarias <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>basa <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>principios <span class=\"__1 _1a\"> </span>RICS <span class=\"__1 _1a\"> </span>que, fundamentalment<span class=\"__1 _3\"></span>e e<span class=\"__1 _3\"></span>mplea el<span class=\"__1 _3\"></span> descu<span class=\"__1 _3\"></span>ento de<span class=\"__1 _3\"></span> fluj<span class=\"__1 _3\"></span>os de<span class=\"__1 _20\"></span> caja como <span class=\"__1 _20\"></span>m\u00e9todo de <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n,<span class=\"__1 _3\"></span> que <span class=\"__1 _3\"></span>consiste <span class=\"__1 _3\"></span>en capitalizar <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>rentas <span class=\"__1 _2c\"> </span>netas  de <span class=\"__1 _2c\"> </span>cada <span class=\"__1 _2c\"> </span>inm<span class=\"__1 _6\"></span>uebl<span class=\"__1 _20\"></span>e <span class=\"__1 _14\"> </span>y <span class=\"__1 _2c\"> </span>actualizar  los <span class=\"__1 _14\"> </span>flujos  futuros, <span class=\"__1 _2c\"> </span>aplicando <span class=\"__1 _2c\"> </span>tasas <span class=\"__1 _2c\"> </span>de descuento <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>mercado, <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>un <span class=\"__1 _38\"> </span>h<span class=\"__1 _3\"></span>orizonte <span class=\"__1 _38\"> </span>tempora<span class=\"__1 _3\"></span>l <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>diez <span class=\"__1 _38\"> </span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>un <span class=\"__1 _14\"> </span>valor <span class=\"__1 _38\"> </span>residual <span class=\"__1 _38\"> </span>calculad<span class=\"__1 _20\"></span>o capitalizando <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>renta <span class=\"__1 _7\"></span>estimada <span class=\"__1 _6\"></span>a<span class=\"ffc\">l <span class=\"__1 _6\"></span>final <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>periodo <span class=\"__1 _6\"></span>proyectado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>rentabilidad <span class=\"__1 _6\"></span>(\u201cyield\u201d) <span class=\"__1 _7\"></span>estimada.<span class=\"__1 _20\"></span> </span>Los <span class=\"__1 _18\"> </span>inmuebles <span class=\"__1 _38\"> </span>se <span class=\"__1 _33\"> </span>valoraron <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>forma <span class=\"__1 _18\"> </span>individual, <span class=\"__1 _38\"> </span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _3\"></span>erando <span class=\"__1 _18\"> </span>cada <span class=\"__1 _38\"> </span>uno <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>los <span class=\"__1 _18\"> </span>contratos <span class=\"__1 _38\"> </span>de arrendamiento <span class=\"__1 _1a\"> </span>vigentes <span class=\"__1 _32\"> </span>a <span class=\"__1 _1a\"> </span>cierre  del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _32\"> </span>y  la<span class=\"__1 _20\"></span>  duraci\u00f3n <span class=\"__1 _1a\"> </span>de  los <span class=\"__1 _1a\"> </span>mismos. <span class=\"__1 _1a\"> </span>Para  los <span class=\"__1 _1a\"> </span>edificios <span class=\"__1 _32\"> </span>co<span class=\"__1 _6\"></span><span class=\"ls1c\">n </span>superficies <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>alquiladas, <span class=\"__1 _20\"></span>\u00e9stos han <span class=\"__1 _20\"></span>sido valor<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>base a las <span class=\"__1 _20\"></span>rentas fu<span class=\"__1 _3\"></span>turas <span class=\"__1 _20\"></span>estimadas, desc<span class=\"__1 _3\"></span>ontando un periodo de co<span class=\"__1 _3\"></span>mercializaci\u00f3n.  Las <span class=\"__1 _13\"></span>variab<span class=\"__1 _3\"></span>les <span class=\"__1 _7\"></span>claves <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>dicho <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>on <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>determin<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _7\"></span>netos, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>duraci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os contratos <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>arrendamiento, <span class=\"__1 _1a\"> </span>el  peri<span class=\"__1 _3\"></span>odo <span class=\"__1 _1a\"> </span>de  tiempo <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el  cual <span class=\"__1 _1a\"> </span>se  d<span class=\"__1 _3\"></span>escuen<span class=\"__1 _3\"></span>tan <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mos, <span class=\"__1 _1a\"> </span>la aproximaci\u00f3n <span class=\"__1 _6\"></span>al valor <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>realiza <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>final<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cada <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>eriodo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>interna <span class=\"__1 _6\"></span>de rentabilidad <span class=\"__1 _6\"></span>objetivo utilizada para desc<span class=\"__1 _3\"></span>ontar los flujos de<span class=\"__1 _3\"></span> caja. Las variables cla<span class=\"__1 _3\"></span>ve utilizadas <span class=\"ls1b\">en</span> la<span class=\"__1 _20\"></span>s valoraciones realizadas m<span class=\"__1 _3\"></span>ediante el<span class=\"__1 _3\"></span> m\u00e9todo de descu<span class=\"__1 _3\"></span>ento de flujos<span class=\"__1 _3\"></span> de caja son: - <span class=\"__1 _6\"></span>Renta <span class=\"__1 _6\"></span>bruta <span class=\"__1 _6\"></span>actual:<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>son <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>rentas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>contractuales <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contrato<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>vivos <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fech<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci<span class=\"__1 _3\"></span>\u00f3n, sin considerar bonifica<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>es, carencias <span class=\"__1 _3\"></span>y gastos no re<span class=\"__1 _3\"></span>percutidos. - <span class=\"__1 _38\"> </span>Renta <span class=\"__1 _38\"> </span>ne<span class=\"__1 _3\"></span>ta <span class=\"__1 _38\"> </span>actual: <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>rentas <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>genera <span class=\"__1 _14\"> </span>cada <span class=\"__1 _38\"> </span>inmueble <span class=\"__1 _14\"> </span>a <span class=\"__1 _38\"> </span>fecha <span class=\"__1 _38\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>valoraci\u00f3n <span class=\"__1 _14\"> </span>deducidas<span class=\"__1 _3\"></span> bonificaciones y carencias y <span class=\"__1 _6\"></span>considerand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> los gastos no <span class=\"__1 _6\"></span>repercutibles<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>contratos<span class=\"__1 _3\"></span> de arrendamiento y para<span class=\"__1 _20\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> espacios vac\u00ed<span class=\"__1 _3\"></span>os. - <span class=\"__1 _38\"> </span>Estimaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>renta <span class=\"__1 _13\"></span>par<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>espacios <span class=\"__1 _13\"></span>vac\u00ed<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>y/o <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>uev<span class=\"__1 _6\"></span>os <span class=\"__1 _7\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e duraci\u00f3n del flujo de<span class=\"__1 _3\"></span> caja. - <span class=\"__1 _38\"> </span>Exit Yield: tasa <span class=\"__1 _6\"></span>de rentabilidad exigida <span class=\"__1 _6\"></span>al final del <span class=\"__1 _6\"></span>peri<span class=\"__1 _3\"></span>odo de <span class=\"__1 _6\"></span>valoraci\u00f3n<span class=\"__1 _3\"></span> por <span class=\"__1 _6\"></span>la venta del <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>o. Al t\u00e9rmino <span class=\"__1 _20\"></span>del period<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>descuento<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>s n<span class=\"__1 _3\"></span>ecesario<span class=\"__1 _3\"></span> det<span class=\"__1 _3\"></span>erminar <span class=\"__1 _20\"></span>un valor<span class=\"__1 _20\"></span> de <span class=\"__1 _3\"></span>salida <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>propiedad.<span class=\"__1 _3\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>ese momento <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>es <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>sible <span class=\"__1 _6\"></span>volver <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>apli<span class=\"__1 _3\"></span>car <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>metodolog\u00eda <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>descuento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>esulta<span class=\"__1 _3\"></span> necesario calcular dich<span class=\"__1 _3\"></span>o valor de venta s<span class=\"__1 _3\"></span>eg\u00fan una rent<span class=\"__1 _3\"></span>abilidad de salida basad<span class=\"__1 _3\"></span>a en la renta que est\u00e1 generando <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>inmueble <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>momento <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>a, <span class=\"__1 _13\"></span>siempre <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>proyecci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>flujo <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja entiende una renta <span class=\"__1 _3\"></span>estabilizad<span class=\"__1 _3\"></span>a que podemos capitali<span class=\"__1 _3\"></span>zar a perpetuidad.<span class=\"__1 _3\"></span> - <span class=\"__1 _38\"> </span>TIR: es <span class=\"__1 _6\"></span>la tasa <span class=\"__1 _6\"></span>de inter\u00e9s o <span class=\"__1 _6\"></span>rentabil<span class=\"__1 _3\"></span>idad que <span class=\"__1 _6\"></span>ofrece una inversi\u00f3n, <span class=\"__1 _6\"></span>el valor de <span class=\"__1 _6\"></span>la tasa de <span class=\"__1 _6\"></span>descuento<span class=\"__1 _3\"></span> que hace que el VAN<span class=\"__1 _3\"></span> sea igual a cer<span class=\"__1 _3\"></span>o, para un pro<span class=\"__1 _3\"></span>yecto de inversi\u00f3n dad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. - <span class=\"__1 _38\"> </span>ERV: Renta d<span class=\"__1 _3\"></span>e mercado del activ<span class=\"__1 _3\"></span>o a fecha de <span class=\"__1 _3\"></span>valoraci\u00f3n.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variables <span class=\"__1 _6\"></span>clave <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>inmobiliarios <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>ejercicio 2023 <span class=\"ls38\">fu</span>e <span class=\"ls1b\">el</span> sigu<span class=\"__1 _3\"></span>iente: Ejercicio 2023 Renta media bruta actual Exit Yield (1) TIR (1) ERV Oficinas 22,0 \u20ac/m2/mes<span class=\"ff1_1\"> </span>4,8% 7,2% 20,7 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Centros comerciales 11,9 \u20ac/m2/mes<span class=\"ff1_1\"> </span>6,6% 8,7% 11,1 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Otros activos 2,7 \u20ac/m2/mes<span class=\"ff1_1\"> </span>6,3% 8,8% 2,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Residencial 7,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>4,4% 6,0% 9,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>(1) Ponderada <span class=\"__1 _3\"></span>por valor de<span class=\"__1 _3\"></span> los activos En el <span class=\"__1 _6\"></span>caso<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> las <span class=\"__1 _6\"></span>inversion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>inmobiliarias<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de Jezzine Uno, <span class=\"__1 _6\"></span>S.<span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>.U., dadas las caracter\u00edsticas del contrato que incluyen <span class=\"__1 _3\"></span>un peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>do <span class=\"__1 _3\"></span>de obtenci<span class=\"__1 _3\"></span>\u00f3n de r<span class=\"__1 _20\"></span>entas asegurado hasta <span class=\"__1 _20\"></span>el ejercicio 203<span class=\"__1 _3\"></span>7, moment<span class=\"__1 _3\"></span>o en qu<span class=\"__1 _3\"></span>e e<span class=\"__1 _3\"></span>l arrendatario tiene<span class=\"__1 _3\"></span> la opci\u00f3n de recomprar a valor razonable, el m\u00e9todo de valor<span class=\"__1 _3\"></span>aci\u00f3n utilizado ha sido<span class=\"__1 _3\"></span> el de descuento de los flujos de caja. <span class=\"ffc\">El <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>esc<span class=\"__1 _6\"></span>uent<span class=\"__1 _3\"></span>o de flujos de caja (\u201cDFC\u201d) es un m\u00e9tod<span class=\"__1 _3\"></span>o aceptado de </span>forma <span class=\"__1 _13\"></span>general <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>expertos <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>tant<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>desde <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>punto <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>vista <span class=\"__1 _13\"></span>te\u00f3rico <span class=\"__1 _13\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>pr\u00e1ctico<span class=\"__1 _3\"></span>, como <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>mejor <span class=\"__1 _7\"></span>incorpora <span class=\"__1 _13\"></span>al <span class=\"__1 _6\"></span>resultado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>todos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>factores <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>afectan <span class=\"__1 _7\"></span>al valor de un neg<span class=\"__1 _3\"></span>ocio, consideran<span class=\"__1 _3\"></span>do la empresa co<span class=\"__1 _3\"></span>mo un aut\u00e9ntic<span class=\"__1 _3\"></span>o proyecto de inversi<span class=\"__1 _3\"></span>\u00f3n. Esta  metodolog\u00eda  tien<span class=\"__1 _3\"></span>e  en  cuenta  el  resultado  de  la  actividad  operativa  as\u00ed  como  la  pol\u00edtica  de<span class=\"__1 _3\"></span> inversiones y capital <span class=\"__1 _6\"></span>circula<span class=\"__1 _20\"></span>nte <span class=\"__1 _6\"></span>para calcular la <span class=\"__1 _6\"></span>capacid<span class=\"__1 _20\"></span>ad <span class=\"__1 _6\"></span>futura de <span class=\"__1 _6\"></span>generaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de flujos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> caja <span class=\"__1 _6\"></span>de los activos <span class=\"__1 _20\"></span>vinculados al <span class=\"__1 _c\"></span>negocio, <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>son desc<span class=\"__1 _3\"></span>ontados <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>valoraci\u00f3n <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>obtener el <span class=\"__1 _c\"></span>valor a<span class=\"__1 _3\"></span>ctual<span class=\"__1 _3\"></span> del negocio. Para  la  deter<span class=\"__1 _3\"></span>minaci\u00f3n  del<span class=\"__1 _20\"></span> <span class=\"__1 _2c\"> </span>valor  razonabl<span class=\"__1 _3\"></span>e  se  han  c<span class=\"__1 _3\"></span>onsiderado  la  su<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>  de  los  dos <span class=\"__1 _32\"> </span>componentes<span class=\"__1 _20\"></span> siguientes: - <span class=\"__1 _38\"> </span>Flujos <span class=\"__1 _20\"></span>de caja <span class=\"__1 _20\"></span>estimados <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>la duraci\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>contrato <span class=\"__1 _20\"></span>hasta <span class=\"__1 _3\"></span>su <span class=\"__1 _3\"></span>finalizaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>a\u00f1o 203<span class=\"__1 _3\"></span>7: <span class=\"__1 _20\"></span>Para su <span class=\"__1 _2d\"></span>c\u00e1lculo <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>estimado <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>rentas <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _1a\"> </span>pre<span class=\"__1 _3\"></span>v\u00e9 <span class=\"__1 _2d\"></span>obtener, <span class=\"__1 _2d\"></span>incluyend<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>gas<span class=\"__1 _3\"></span>tos repercutibles al arrend<span class=\"__1 _3\"></span>atario seg\u00fan el contra<span class=\"__1 _3\"></span>to (IBI, gastos de comunidad y otras tasas), dedu<span class=\"__1 _3\"></span>ciend<span class=\"__1 _3\"></span>o los <span class=\"__1 _6\"></span>costes operativos <span class=\"__1 _6\"></span>incur<span class=\"__1 _3\"></span>ridos <span class=\"__1 _6\"></span>para la <span class=\"__1 _6\"></span>administraci<span class=\"__1 _20\"></span>\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los inmuebles <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>im<span class=\"__1 _3\"></span>puestos <span class=\"__1 _6\"></span>op<span class=\"__1 _3\"></span>erativos correspondientes. L<span class=\"__1 _3\"></span>os flujos de caja obt<span class=\"__1 _3\"></span>enidos se actu<span class=\"__1 _3\"></span>alizan en funci\u00f3n de<span class=\"__1 _3\"></span> la inflaci\u00f3n esp<span class=\"__1 _3\"></span>erada. - Valo<span class=\"__1 _6\"></span>r de <span class=\"__1 _6\"></span>desinv<span class=\"__1 _3\"></span>ersi\u00f3n: Se <span class=\"__1 _6\"></span>ha estimado <span class=\"__1 _6\"></span>un valor de <span class=\"__1 _6\"></span>salida de <span class=\"__1 _6\"></span>la propiedad <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>fecha de <span class=\"__1 _6\"></span>finalizaci\u00f3n del <span class=\"__1 _6\"></span>periodo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>ento. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>ese <span class=\"__1 _6\"></span>moment<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>posible <span class=\"__1 _6\"></span>volver <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>aplicar<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>metodolog\u00eda <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e descuento de <span class=\"__1 _6\"></span>fluj<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>caja y resulta <span class=\"__1 _6\"></span>necesari<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> calcular dicho valor de <span class=\"__1 _6\"></span>venta seg\u00fan<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>rentabilidad de salida (exit yield) bas<span class=\"__1 _3\"></span>ada en la renta de<span class=\"__1 _3\"></span> mercado q<span class=\"__1 _3\"></span>ue se ha previsto<span class=\"__1 _3\"></span> que podr\u00edan estar generan<span class=\"__1 _3\"></span>do los <span class=\"__1 _13\"></span>inmuebles <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>momento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>puede <span class=\"__1 _13\"></span>capitalizar <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpe<span class=\"__1 _20\"></span>tuidad. <span class=\"__1 _13\"></span>La <span class=\"__1 _13\"></span>renta <span class=\"__1 _13\"></span>de mercado <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2037 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>determinado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>posible <span class=\"__1 _7\"></span>renta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los locales, asumiendo que la misma v<span class=\"__1 _6\"></span>ariar<span class=\"__1 _20\"></span>\u00e1 <span class=\"__1 _6\"></span>anualmen<span class=\"__1 _3\"></span>te hasta el <span class=\"__1 _6\"></span>a\u00f1o 2037 de acuerdo con<span class=\"__1 _6\"></span> las tasas de inflaci\u00f3n <span class=\"__1 _20\"></span>anuales <span class=\"__1 _20\"></span>previstas <span class=\"__1 _c\"></span>a <span class=\"__1 _3\"></span>futuro. <span class=\"__1 _20\"></span>A <span class=\"__1 _20\"></span>efectos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>determinar <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>renta <span class=\"__1 _20\"></span>neta <span class=\"__1 _3\"></span>capitali<span class=\"__1 _3\"></span>zable <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>perpetuidad se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>detra\u00eddo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>total <span class=\"__1 _6\"></span><span class=\"ls1a\">de</span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>gastos <span class=\"__1 _6\"></span>asociados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>previ<span class=\"__1 _3\"></span>sto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>a\u00f1o <span class=\"__1 _6\"></span>2037 <span class=\"__1 _6\"></span>(ya <span class=\"__1 _6\"></span>no repercutibles <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontexto <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>ercado). <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>necesidad <span class=\"__1 _7\"></span>de acometer <span class=\"__1 _6\"></span>inver<span class=\"__1 _3\"></span>siones <span class=\"__1 _6\"></span>men<span class=\"__1 _3\"></span>ores <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>adecuaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>cara <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mercad<span class=\"__1 _3\"></span>o, estimando <span class=\"__1 _2d\"></span>adem\u00e1s <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>cos<span class=\"__1 _3\"></span>tes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>comercializaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _13\"></span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"></span>incurrir\u00edan <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>su <span class=\"__1 _1a\"> </span>venta. <span class=\"__1 _2d\"></span>Al <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _1a\"> </span>de plusval\u00eda as\u00ed obtenid<span class=\"__1 _3\"></span>o se le ha detra\u00eddo<span class=\"__1 _3\"></span> el correspondi<span class=\"__1 _3\"></span>ente efecto imp<span class=\"__1 _3\"></span>ositivo.<span class=\"__1 _5f\"> </span>Las variables clav<span class=\"__1 _3\"></span>e utilizada<span class=\"__1 _3\"></span>s en la valoraci<span class=\"__1 _3\"></span>\u00f3n anterior son las siguien<span class=\"__1 _3\"></span>tes: -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>rentas <span class=\"__1 _32\"> </span>net<span class=\"__1 _3\"></span>as <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>contrato <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>arrendamient<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>calculados <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha </span></span>explicado anteri<span class=\"__1 _3\"></span>ormente. -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Tasa de descuento:<span class=\"__1 _3\"></span> Se ha utili<span class=\"__1 _3\"></span>zado una tasa<span class=\"__1 _3\"></span> de descu<span class=\"__1 _3\"></span>ento determin<span class=\"__1 _3\"></span>ada a la<span class=\"__1 _3\"></span> fecha de v<span class=\"__1 _3\"></span>aloraci\u00f3n<span class=\"__1 _3\"></span> </span></span>a <span class=\"__1 _6\"></span>partir del <span class=\"__1 _6\"></span>tipo <span class=\"__1 _6\"></span>de inter\u00e9s de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>bonos a <span class=\"__1 _6\"></span>largo plazo <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>una prima <span class=\"__1 _6\"></span>de riesgo <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>repres<span class=\"__1 _3\"></span>enta<span class=\"__1 _3\"></span> el incremento de rentabilid<span class=\"__1 _3\"></span>ad adicional exigible en funci\u00f3n del ri<span class=\"__1 _3\"></span>esgo <span class=\"__1 _6\"></span>inh<span class=\"__1 _3\"></span>erente a su cartera de inmuebles, <span class=\"__1 _1a\"> </span>teniendo<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>consideraci\u00f3n <span class=\"__1 _1a\"> </span>elementos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>tipo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio, <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>liquidez, <span class=\"__1 _1a\"> </span>las caracter\u00edsticas de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s ac<span class=\"__1 _3\"></span>tivos, el volumen d<span class=\"__1 _3\"></span>e inversi<span class=\"__1 _3\"></span>\u00f3n, etc. -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Exit yield: Tasa de rentabilidad exigid<span class=\"__1 _3\"></span>a al finalizar el contrato de arrendami<span class=\"__1 _3\"></span>ento por la venta de<span class=\"__1 _3\"></span> </span></span>los activos. El <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variables <span class=\"__1 _6\"></span>clave <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>inmobiliarios <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>ejercicio 2023 <span class=\"ls38\">fu</span>e <span class=\"ls1b\">el</span> sigu<span class=\"__1 _3\"></span>iente: Ejercicio 2023 Renta media bruta actual Exit Yield TIR ERV Oficinas 26,0 \u20ac/m2/mes<span class=\"ff1_1\"> </span>8,0% 8,4% 20,5 \u20ac/m2/mes<span class=\"ff1_1\"> </span>A <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _20\"></span>se pres<span class=\"__1 _3\"></span>enta <span class=\"__1 _20\"></span>un an<span class=\"__1 _3\"></span>\u00e1lisis <span class=\"__1 _20\"></span>de sensibilid<span class=\"__1 _3\"></span>ad <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>las prin<span class=\"__1 _3\"></span>cipales <span class=\"__1 _20\"></span>variables <span class=\"__1 _20\"></span>que af<span class=\"__1 _3\"></span>ectan a la valoraci\u00f3n a val<span class=\"__1 _3\"></span>or razon<span class=\"__1 _3\"></span>able de las inversiones<span class=\"__1 _3\"></span> inmobiliarias del grupo<span class=\"__1 _3\"></span> Realia Business.<span class=\"__1 _3\"></span><span class=\"ff5\"> </span>El efecto de la variaci\u00f3n en <span class=\"__1 _3\"></span>las tasas de rentabilidad ex<span class=\"__1 _3\"></span>igida (Exit yield), calculadas<span class=\"__1 _20\"></span> c<span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>mo renta sobre el<span class=\"__1 _3\"></span> valor de <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>cado d<span class=\"__1 _3\"></span>e los a<span class=\"__1 _20\"></span>ctivos, en t\u00e9r<span class=\"__1 _3\"></span>minos <span class=\"__1 _3\"></span>\u201cNet A<span class=\"__1 _3\"></span>sset Value<span class=\"__1 _3\"></span>\u201d, en <span class=\"__1 _3\"></span>el a<span class=\"__1 _3\"></span>ctivo cons<span class=\"__1 _3\"></span>olidado y<span class=\"__1 _3\"></span> en la<span class=\"__1 _20\"></span> cuenta de p\u00e9rdidas y ganancias consolidada, con respecto a las inversiones inmobiliarias en explotaci\u00f3n, ser\u00eda el siguiente:<span class=\"__1 _3\"></span><span class=\"ff5 fs5\"> </span>2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (44.794) (33.596) Disminuci\u00f3n de 25 puntos b\u00e1sicos 50.574 37.931 Adicionalmente,<span class=\"__1 _3\"></span> el <span class=\"__1 _6\"></span>an\u00e1li<span class=\"__1 _3\"></span>sis de sensibilidad de una variaci\u00f3n en el 10% <span class=\"__1 _6\"></span>en la ERV (renta de mercado del activo a fecha d<span class=\"__1 _3\"></span>e valoraci\u00f3n), ser\u00eda <span class=\"__1 _3\"></span>el siguiente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de un 10%  115.433  86.575 Disminuci\u00f3n de un 10% (115.554) (86.666)<span class=\"__1 _5f\"> </span>Por <span class=\"__1 _20\"></span>\u00faltimo, <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>sensibilidad <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>variaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>cuarto <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>punto <span class=\"__1 _20\"></span>de la<span class=\"__1 _20\"></span> TIR, <span class=\"__1 _c\"></span>ser\u00eda <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>siguien<span class=\"__1 _3\"></span>te: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (26.690) (20.018) Disminuci\u00f3n de 25 puntos b\u00e1sicos 27.710  20.783  Por su<span class=\"__1 _3\"></span> parte, <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el cas<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e las <span class=\"__1 _3\"></span>inversiones <span class=\"__1 _3\"></span>inm<span class=\"__1 _3\"></span>obiliarias de <span class=\"__1 _3\"></span>Jezzin<span class=\"__1 _3\"></span>e Uno, <span class=\"__1 _3\"></span>S.L.U<span class=\"ls14\">.,</span> a<span class=\"__1 _20\"></span> continuaci\u00f3n s<span class=\"__1 _3\"></span>e fa<span class=\"__1 _3\"></span>cilita el an\u00e1lisis de sensibil<span class=\"__1 _3\"></span>idad de las prin<span class=\"__1 _3\"></span>cipales variabl<span class=\"__1 _3\"></span>es que afec<span class=\"__1 _3\"></span>tan a su valoraci<span class=\"__1 _3\"></span>\u00f3n. El  i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pact<span class=\"__1 _3\"></span>o  d<span class=\"__1 _3\"></span>e  un<span class=\"__1 _3\"></span>a <span class=\"__1 _32\"> </span>variaci<span class=\"__1 _3\"></span>\u00f3n  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>un <span class=\"__1 _1a\"> </span>cuarto  d<span class=\"__1 _3\"></span>e  pun<span class=\"__1 _3\"></span>to <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _1a\"> </span>tipo  de<span class=\"__1 _3\"></span>  descuen<span class=\"__1 _20\"></span>to  (TIR) <span class=\"__1 _1a\"> </span>utilizado  p<span class=\"__1 _3\"></span>ara determinar el valor <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctual tanto de <span class=\"__1 _6\"></span>las rentas del contrato, como <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> su <span class=\"__1 _6\"></span>valor<span class=\"__1 _3\"></span> de desinversi\u00f3n, ser\u00eda <span class=\"__1 _6\"></span>el siguiente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (11.298) (8.474) Disminuci\u00f3n de 25 puntos b\u00e1sicos 11.619 8.714 El impacto de una <span class=\"__1 _3\"></span>variaci\u00f3n en las ta<span class=\"__1 _3\"></span>sas de rentabilid<span class=\"__1 _3\"></span>ad exigida (E<span class=\"__1 _3\"></span>xit yield) ser\u00eda el sigu<span class=\"__1 _3\"></span>iente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (4.667) (3.501) Disminuci\u00f3n de 25 puntos b\u00e1sicos 4.969 3.726 Por \u00falti<span class=\"__1 _3\"></span>mo, el <span class=\"__1 _20\"></span>an\u00e1lisis d<span class=\"__1 _3\"></span>e se<span class=\"__1 _3\"></span>nsibilidad<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>una variaci\u00f3n <span class=\"__1 _20\"></span>en el <span class=\"__1 _3\"></span>10% en <span class=\"__1 _20\"></span>la ERV <span class=\"__1 _20\"></span>(renta de <span class=\"__1 _20\"></span>mercado del <span class=\"__1 _3\"></span>acti<span class=\"__1 _3\"></span>vo a fecha de valoraci<span class=\"__1 _3\"></span>\u00f3n), ser\u00eda el siguien<span class=\"__1 _3\"></span>te: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de un 10%  (16.520) (12.390) Disminuci\u00f3n de un 10% 16.520  12.390<span class=\"__1 _5f\"> </span>Los movimient<span class=\"__1 _3\"></span>os de la<span class=\"__1 _3\"></span>s div<span class=\"__1 _3\"></span>ersas partidas <span class=\"__1 _3\"></span>de las in<span class=\"__1 _3\"></span>versiones in<span class=\"__1 _3\"></span>mobiliarias habid<span class=\"__1 _3\"></span>as en <span class=\"__1 _3\"></span>los ejercici<span class=\"__1 _3\"></span>os 202<span class=\"__1 _3\"></span>4 y 2023 han sido l<span class=\"__1 _3\"></span>os siguientes: Saldo 31.12.22 2.122.854 <span class=\"ls0_1\"> </span>Entradas 17.778  Salidas, bajas o reducciones (24) Variaci\u00f3n valor razonable (49.037) Diferencias de conversi\u00f3n (120) Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos (123) Saldo 31.12.23 2.091.328 <span class=\"ls0_1\"> </span>Entradas 1.404  Salidas, bajas o reducciones (26) Variaci\u00f3n valor razonable 640 <span class=\"ls0_1\"> </span>Diferencias de conversi\u00f3n 95 <span class=\"ls0_1\"> </span>Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (2.089.556) Saldo 31.12.24 3.885 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _6\"></span><span class=\"ffc\">2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>destaca <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>reclasifi<span class=\"__1 _3\"></span>caci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>\u201dActi<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrientes <span class=\"__1 _7\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>v<span class=\"__1 _3\"></span>enta\u201d <span class=\"__1 _7\"></span>de </span>2.089.556 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>euros  corresp<span class=\"__1 _3\"></span>ondiente <span class=\"__1 _1a\"> </span>al  sald<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>aportado  en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>mes <span class=\"__1 _1a\"> </span>de  may<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>2024  por <span class=\"__1 _1a\"> </span>el segmento de actividad<span class=\"__1 _3\"></span> de In<span class=\"__1 _3\"></span>mobiliaria (nota 5). En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>2024, <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>aumento <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonab<span class=\"__1 _3\"></span>le <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>versiones <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>mobiliarias <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>supuesto <span class=\"__1 _13\"></span>el registro <span class=\"__1 _6\"></span>de un <span class=\"__1 _6\"></span>ingreso <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de 6<span class=\"__1 _6\"></span>4<span class=\"__1 _3\"></span>0 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>provenientes <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _6\"></span>GGU <span class=\"__1 _6\"></span>(G<span class=\"__1 _3\"></span>eorgia). <span class=\"__1 _6\"></span>Por<span class=\"__1 _20\"></span> su parte, en <span class=\"__1 _20\"></span>el ejercicio 2<span class=\"__1 _3\"></span>023 la d<span class=\"__1 _3\"></span>isminuci\u00f3n d<span class=\"__1 _3\"></span>el val<span class=\"__1 _3\"></span>or raz<span class=\"__1 _3\"></span>onable de las <span class=\"__1 _3\"></span>inversi<span class=\"__1 _3\"></span>ones inmobiliarias <span class=\"__1 _20\"></span>supuso el registro de una p\u00e9rdida por importe<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>49.0<span class=\"__1 _3\"></span>37 miles de euros el cu\u00e1l ten\u00eda su origen principalment<span class=\"__1 _20\"></span>e en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>au<span class=\"__1 _3\"></span>mento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>\u201cexit<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>yield\u201d <span class=\"__1 _6\"></span>y,<span class=\"__1 _6\"></span><span class=\"ff1_1\"> <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>alg<span class=\"__1 _3\"></span>unos <span class=\"__1 _7\"></span>casos, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>mercado<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en </span>al<span class=\"ls0_1\">gunas  zonas  ge<span class=\"__1 _3\"></span>ogr\u00e1ficas  en  las  que<span class=\"__1 _3\"></span>  se  han<span class=\"__1 _3\"></span>  producido  increment<span class=\"__1 _3\"></span>o  de  tasa<span class=\"__1 _3\"></span>s  de  disponibilidad <span class=\"__1 _32\"> </span>y </span>decremento  de  rentas,  entre  otros  factor<span class=\"__1 _3\"></span>es.  <span class=\"ls3a\">El</span>  importe  correspondiente  a  la  variaci\u00f3n  del  valor<span class=\"__1 _3\"></span> razonable <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Inmobiliaria <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la totalidad <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>202<span class=\"__1 _3\"></span>3 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>registrados <span class=\"__1 _6\"></span>hast<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>la fecha de p<span class=\"__1 _3\"></span>erfeccionamient<span class=\"__1 _3\"></span>o de la escisi<span class=\"__1 _3\"></span>\u00f3n (nota <span class=\"__1 _3\"></span>2) por un i<span class=\"__1 _3\"></span>mporte negati<span class=\"__1 _3\"></span>vo de 4<span class=\"__1 _3\"></span>9.037 miles<span class=\"__1 _3\"></span> de eur<span class=\"__1 _3\"></span>os y positivo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>3.758 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _7\"></span>respectivamente, <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>incluyen <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>Resultado <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio procedente de operaci<span class=\"__1 _3\"></span>ones interrumpidas neto de i<span class=\"__1 _3\"></span>mpuestos, com<span class=\"__1 _3\"></span>o consecuencia<span class=\"__1 _3\"></span> de la reclasificaci\u00f3n<span class=\"__1 _3\"></span> del segmento In<span class=\"__1 _3\"></span>mobiliario a acti<span class=\"__1 _3\"></span>vidades interru<span class=\"__1 _3\"></span>mpidas (nota 5 y27 <span class=\"ls17\">).</span> Como <span class=\"__1 _7\"></span>\u201cEntradas\u201d <span class=\"__1 _7\"></span>significat<span class=\"__1 _3\"></span>ivas <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio<span class=\"ff1_1\"> <span class=\"__1 _7\"></span>2023 <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>estacaba <span class=\"__1 _7\"></span><span class=\"ls28\">la<span class=\"__1 _6\"></span></span> <span class=\"__1 _6\"></span>activaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>construcciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>curso </span>destinadas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>viviendas <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>alquiler <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>Realia <span class=\"__1 _7\"></span>Business, <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>9.383 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de euros. Las entradas y salidas<span class=\"__1 _20\"></span> que han supuesto un movimi<span class=\"__1 _3\"></span>ento de tesor<span class=\"__1 _3\"></span>er\u00eda se regi<span class=\"__1 _3\"></span>stran en el es<span class=\"__1 _3\"></span>tado de fluj<span class=\"__1 _3\"></span>os de <span class=\"__1 _2d\"></span>efectivo <span class=\"__1 _2d\"></span>adjunto <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"> </span>\u201cPagos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"> </span>inversiones\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _1a\"> </span>\u201cCobr<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"></span>desinversiones\u201d <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>oviliz<span class=\"__1 _3\"></span>ado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>siones inmobiliarias\u201d,<span class=\"__1 _3\"></span> respe<span class=\"__1 _3\"></span>ctivamente.<span class=\"ff1_1\"> </span>Tanto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exist<span class=\"__1 _3\"></span>en <span class=\"__1 _13\"></span>comprom<span class=\"__1 _3\"></span>isos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adquisici\u00f3n <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> inversiones inmobiliar<span class=\"__1 _3\"></span>ias",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Como <span class=\"__1 _6\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la escisi\u00f3n <span class=\"__1 _6\"></span>parcial financiera <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Inmocem<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>(nota<span class=\"__1 _20\"></span> 2),  la  pr\u00e1ctica  totalidad  de  las  inversiones  inmobiliarias,  que  se  encuadraban  en  la  actividad  de Inmobiliaria, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>dado <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>situaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>perf<span class=\"__1 _3\"></span>eccionamiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a operaci\u00f3n. Tal <span class=\"__1 _6\"></span>y como se <span class=\"__1 _6\"></span>establec<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>nota 3.e), <span class=\"__1 _6\"></span>las inversiones inmobiliarias se <span class=\"__1 _6\"></span>valoran por <span class=\"__1 _6\"></span>su valor <span class=\"__1 _6\"></span>raz<span class=\"__1 _3\"></span>onable<span class=\"__1 _3\"></span> de acuerdo con las valoraci<span class=\"__1 _3\"></span>ones realizadas por expert<span class=\"__1 _3\"></span>os independientes calculad<span class=\"__1 _3\"></span>as a la fecha de cierre de los presentes <span class=\"__1 _3\"></span>estados finan<span class=\"__1 _3\"></span>cieros consolidados<span class=\"ls37\">. </span> Los asp<span class=\"__1 _3\"></span>ectos <span class=\"__1 _20\"></span>medioambientales <span class=\"__1 _20\"></span>y de <span class=\"__1 _3\"></span>sostenibilidad<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>on <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>parte integral <span class=\"__1 _20\"></span>del enf<span class=\"__1 _3\"></span>oque d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>alora<span class=\"__1 _3\"></span>ci\u00f3n. Se <span class=\"__1 _6\"></span>entiende <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>\"sostenib<span class=\"__1 _3\"></span>ilidad\" <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>consid<span class=\"__1 _3\"></span>eraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuestion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>el m<span class=\"__1 _6\"></span>edi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>ambiente <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ca<span class=\"__1 _3\"></span>mbio clim\u00e1tico, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>salud <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>bienestar <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>responsabilidad <span class=\"__1 _6\"></span>corporativa <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>tener <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>impacto <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la valoraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>activo. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>contexto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci\u00f3n, <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>sostenibilid<span class=\"__1 _3\"></span>ad <span class=\"__1 _6\"></span>abarca <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>amplia <span class=\"__1 _6\"></span>gama <span class=\"__1 _6\"></span>de factores <span class=\"__1 _6\"></span>f\u00edsicos, <span class=\"__1 _6\"></span>sociales, <span class=\"__1 _6\"></span>ambientales <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>econ\u00f3micos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>pueden <span class=\"__1 _7\"></span>afectar <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>valor. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>alcance <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>temas incluye <span class=\"__1 _6\"></span>riesgos <span class=\"__1 _7\"></span>ambientales <span class=\"__1 _6\"></span>clave, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>inundaciones, <span class=\"__1 _6\"></span>sequ\u00edas <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>tormentas, <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>aspectos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la eficiencia <span class=\"__1 _1a\"> </span>energ\u00e9<span class=\"__1 _3\"></span>tica, <span class=\"__1 _1a\"> </span>huel<span class=\"__1 _3\"></span>la <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>carbono, <span class=\"__1 _2d\"> </span>dise\u00f1o, <span class=\"__1 _1a\"> </span>configuraci\u00f3n, <span class=\"__1 _2d\"> </span>accesibilidad, <span class=\"__1 _1a\"> </span>legislaci\u00f3n,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>gesti\u00f3n <span class=\"__1 _2d\"> </span>y consideraciones fiscale<span class=\"__1 _3\"></span>s, y el uso<span class=\"__1 _3\"></span> actual e hist\u00f3ric<span class=\"__1 _3\"></span>o de la tierra. La <span class=\"__1 _13\"></span>sos<span class=\"__1 _3\"></span>tenibilidad <span class=\"__1 _7\"></span>tiene <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>im<span class=\"__1 _6\"></span>pact<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>un <span class=\"__1 _7\"></span>activo, <span class=\"__1 _7\"></span>incluso <span class=\"__1 _13\"></span>si <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>reconoce<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>directa<span class=\"__1 _3\"></span>mente.<span class=\"__1 _3\"></span> Cuando <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>reconocen <span class=\"__1 _20\"></span>los impact<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>e v<span class=\"__1 _3\"></span>alor <span class=\"__1 _20\"></span>de la <span class=\"__1 _3\"></span>sosteni<span class=\"__1 _3\"></span>bilidad, <span class=\"__1 _20\"></span>se refleja <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>comprensi\u00f3n del <span class=\"__1 _20\"></span>valorador sobre <span class=\"__1 _6\"></span>c\u00f3mo <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>parti<span class=\"__1 _3\"></span>cipantes <span class=\"__1 _6\"></span>del mercado <span class=\"__1 _6\"></span>incluyen <span class=\"__1 _6\"></span>estos <span class=\"__1 _6\"></span>requisitos <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>ofertas <span class=\"__1 _6\"></span>y el <span class=\"__1 _7\"></span>impacto en <span class=\"__1 _6\"></span>las valoraciones de <span class=\"__1 _3\"></span>mercado. Entre <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>informaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>requ<span class=\"__1 _20\"></span>erida <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>val<span class=\"__1 _3\"></span>oradores <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>determinaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>valo<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>se incluye <span class=\"__1 _35\"> </span>el <span class=\"__1 _2f\"> </span>de<span class=\"__1 _3\"></span>talle <span class=\"__1 _35\"> </span>de <span class=\"__1 _2f\"> </span>C<span class=\"__1 _3\"></span>ertificados<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>de <span class=\"__1 _2f\"> </span>Eficiencia<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>Energ\u00e9tica <span class=\"__1 _35\"> </span>y <span class=\"__1 _35\"> </span>otras <span class=\"__1 _2f\"> </span>Certific<span class=\"__1 _3\"></span>aciones <span class=\"__1 _35\"> </span>relativas <span class=\"__1 _35\"> </span>al cumplimiento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>medidas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sostenibilidad <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>ESG <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cartera. <span class=\"__1 _7\"></span>En <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>activos, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ha comprobado <span class=\"__1 _2c\"> </span>que <span class=\"__1 _2c\"> </span>es <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>propio <span class=\"__1 _2c\"> </span>inquilino, <span class=\"__1 _2c\"> </span>dentro <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>sus <span class=\"__1 _14\"> </span>planes <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>gesti\u00f3n <span class=\"__1 _2c\"> </span>ambiental, <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>que <span class=\"__1 _2c\"> </span>ha redimensionado <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>huella <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>carbono <span class=\"__1 _6\"></span>operativa <span class=\"__1 _6\"></span>global <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>negocio <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>convertir <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>inmuebles <span class=\"__1 _6\"></span>en espacios <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>sosteni<span class=\"__1 _3\"></span>bles, <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mplantado <span class=\"__1 _7\"></span>varias <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>iciativas <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>han <span class=\"__1 _13\"></span>permitido <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>red<span class=\"__1 _3\"></span>ucci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>consumo<span class=\"__1 _3\"></span> energ\u00e9tico, de pap<span class=\"__1 _3\"></span>el y de<span class=\"__1 _3\"></span> agua, as\u00ed c<span class=\"__1 _3\"></span>omo de recogid<span class=\"__1 _3\"></span>a selectiva d<span class=\"__1 _3\"></span>e residuos<span class=\"__1 _3\"></span> que permite su <span class=\"__1 _3\"></span>valorizaci\u00f3n<span class=\"__1 _20\"></span> y reciclaje. Estas <span class=\"__1 _13\"></span>caracter\u00edsticas <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>tienen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>hora <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinar <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>rentas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>rentabilidades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los inmuebles <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>misma <span class=\"__1 _13\"></span>forma <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>ocupante<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>in<span class=\"__1 _20\"></span>versores <span class=\"__1 _13\"></span>recogen <span class=\"__1 _7\"></span>estas <span class=\"__1 _13\"></span>condi<span class=\"__1 _3\"></span>ciones <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>toma <span class=\"__1 _7\"></span>de decisiones. <span class=\"__1 _2d\"> </span>En <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>caso,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>referencias <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>mercado <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>se<span class=\"__1 _6\"></span>\u00f1alan <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>cada <span class=\"__1 _2d\"></span>informe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>valoraci\u00f3n incluyen <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>detalle, <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>medida <span class=\"__1 _14\"> </span>que <span class=\"__1 _14\"> </span>est\u00e1 <span class=\"__1 _2c\"> </span>disponible, <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>nivel <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>cumplimiento <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>requisi<span class=\"__1 _3\"></span>tos sostenibles, por l<span class=\"__1 _3\"></span>o que es un factor<span class=\"__1 _3\"></span> m\u00e1s a tener en cu<span class=\"__1 _20\"></span>enta en la comparaci\u00f3n de i<span class=\"__1 _3\"></span>nmuebles. Debido a la localizaci<span class=\"__1 _3\"></span>\u00f3n de los activos n<span class=\"__1 _3\"></span>o se han estim<span class=\"__1 _3\"></span>ado riesgos derivad<span class=\"__1 _3\"></span>os del cambio<span class=\"__1 _3\"></span> clim\u00e1tico. Las variables de <span class=\"__1 _6\"></span>las t\u00e9cnica<span class=\"__1 _3\"></span>s empleadas para valorar el valo<span class=\"__1 _6\"></span>r razonab<span class=\"__1 _3\"></span>le<span class=\"__1 _6\"></span> de las inversiones inmobiliarias del Grupo se encua<span class=\"__1 _3\"></span>dran en el niv<span class=\"__1 _3\"></span>el 3.  En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>grupo <span class=\"__1 _7\"></span>Realia, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>alor<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eferenciada <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>na <span class=\"__1 _7\"></span>fecha <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncreta, <span class=\"__1 _7\"></span>reflejando <span class=\"__1 _7\"></span>la situaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>ercado <span class=\"__1 _7\"></span>inmobiliario <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncreto <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>ese <span class=\"__1 _6\"></span>momento. <span class=\"__1 _7\"></span>Dado <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contexto macroecon\u00f3mi<span class=\"__1 _3\"></span>co <span class=\"__1 _6\"></span>tiene <span class=\"__1 _6\"></span>incidencia <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mercado, <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>principales <span class=\"__1 _7\"></span>variables <span class=\"__1 _6\"></span>inmobiliarias <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>tienen<span class=\"__1 _3\"></span> en cuen<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>la valoraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>ya est\u00e1n <span class=\"__1 _3\"></span>reflejand<span class=\"__1 _3\"></span>o e<span class=\"__1 _3\"></span>sa si<span class=\"__1 _20\"></span>tuaci\u00f3n macroe<span class=\"__1 _3\"></span>con\u00f3mica <span class=\"__1 _20\"></span>y s<span class=\"__1 _3\"></span>u impac<span class=\"__1 _3\"></span>to <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>el sector.<span class=\"__1 _3\"></span> Todas <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>tas <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>les <span class=\"__1 _13\"></span>q<span class=\"__1 _3\"></span>ue <span class=\"__1 _7\"></span>afectan <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>s<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>analizan <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>contrastan <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>mercado <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>cada<span class=\"__1 _20\"></span> fecha <span class=\"__1 _6\"></span>de valoraci\u00f3n, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>van actualizando <span class=\"__1 _6\"></span>de fo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>sem<span class=\"__1 _3\"></span>estral. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>yecci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> de rentas y <span class=\"__1 _6\"></span>su actualiz<span class=\"__1 _3\"></span>aci\u00f3n anual, para el segmento de oficinas se aplica la estimaci\u00f3n de la evoluci\u00f3n de la inflaci\u00f3n.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _2c\"> </span>Jezzine,  la <span class=\"__1 _2c\"> </span>coyuntura  macroecon\u00f3mica  no <span class=\"__1 _2c\"> </span>ha <span class=\"__1 _2c\"> </span>supuesto <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>ajuste  negativo <span class=\"__1 _2c\"> </span>significativo  en <span class=\"__1 _2c\"> </span>la valoraci\u00f3n de <span class=\"__1 _3\"></span>su cartera de<span class=\"__1 _20\"></span> inmuebles, ya que se ha<span class=\"__1 _20\"></span> t<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>nido en consideraci\u00f3n la<span class=\"__1 _3\"></span> naturalez<span class=\"__1 _3\"></span>a del contrat<span class=\"__1 _3\"></span>o que regula el arrendamient<span class=\"__1 _3\"></span>o de sus activos, que permite capturar todo el incre<span class=\"__1 _3\"></span>mento de la indexaci\u00f3n<span class=\"__1 _3\"></span> y, <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>tanto, <span class=\"__1 _2d\"></span>ofrecer <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>clara <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>flujos <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _2d\"> </span>(rentas) <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>entornos<span class=\"__1 _3\"></span> inflacionistas, <span class=\"__1 _6\"></span>adem\u00e1s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>proteg<span class=\"__1 _3\"></span>er <span class=\"__1 _6\"></span>contra <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>desocupaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>activos. <span class=\"__1 _6\"></span>Por o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>parte, <span class=\"__1 _6\"></span>tampoco <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> limitaciones regu<span class=\"__1 _3\"></span>latorias al aument<span class=\"__1 _3\"></span>o del precio de l<span class=\"__1 _3\"></span>os alqu<span class=\"__1 _3\"></span>ileres afectan a la val<span class=\"__1 _3\"></span>oraci\u00f3n de sus ac<span class=\"__1 _3\"></span>tivos. En <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>caso <span class=\"__1 _38\"> </span>de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _14\"> </span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraciones <span class=\"__1 _14\"> </span>correspondient<span class=\"__1 _3\"></span>es <span class=\"__1 _2c\"> </span>al <span class=\"__1 _38\"> </span>grupo <span class=\"__1 _2c\"> </span>Realia <span class=\"__1 _38\"> </span>Busin<span class=\"__1 _3\"></span>ess, <span class=\"__1 _2c\"> </span>l<span class=\"__1 _6\"></span>a <span class=\"__1 _14\"> </span>metodolog\u00eda <span class=\"__1 _14\"> </span>para determinar <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>valor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>inversi<span class=\"__1 _3\"></span>ones <span class=\"__1 _1a\"> </span>inmobiliarias <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>basa <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>principios <span class=\"__1 _1a\"> </span>RICS <span class=\"__1 _1a\"> </span>que, fundamentalment<span class=\"__1 _3\"></span>e e<span class=\"__1 _3\"></span>mplea el<span class=\"__1 _3\"></span> descu<span class=\"__1 _3\"></span>ento de<span class=\"__1 _3\"></span> fluj<span class=\"__1 _3\"></span>os de<span class=\"__1 _20\"></span> caja como <span class=\"__1 _20\"></span>m\u00e9todo de <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n,<span class=\"__1 _3\"></span> que <span class=\"__1 _3\"></span>consiste <span class=\"__1 _3\"></span>en capitalizar <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>rentas <span class=\"__1 _2c\"> </span>netas  de <span class=\"__1 _2c\"> </span>cada <span class=\"__1 _2c\"> </span>inm<span class=\"__1 _6\"></span>uebl<span class=\"__1 _20\"></span>e <span class=\"__1 _14\"> </span>y <span class=\"__1 _2c\"> </span>actualizar  los <span class=\"__1 _14\"> </span>flujos  futuros, <span class=\"__1 _2c\"> </span>aplicando <span class=\"__1 _2c\"> </span>tasas <span class=\"__1 _2c\"> </span>de descuento <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>mercado, <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>un <span class=\"__1 _38\"> </span>h<span class=\"__1 _3\"></span>orizonte <span class=\"__1 _38\"> </span>tempora<span class=\"__1 _3\"></span>l <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>diez <span class=\"__1 _38\"> </span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>un <span class=\"__1 _14\"> </span>valor <span class=\"__1 _38\"> </span>residual <span class=\"__1 _38\"> </span>calculad<span class=\"__1 _20\"></span>o capitalizando <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>renta <span class=\"__1 _7\"></span>estimada <span class=\"__1 _6\"></span>a<span class=\"ffc\">l <span class=\"__1 _6\"></span>final <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>periodo <span class=\"__1 _6\"></span>proyectado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>rentabilidad <span class=\"__1 _6\"></span>(\u201cyield\u201d) <span class=\"__1 _7\"></span>estimada.<span class=\"__1 _20\"></span> </span>Los <span class=\"__1 _18\"> </span>inmuebles <span class=\"__1 _38\"> </span>se <span class=\"__1 _33\"> </span>valoraron <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>forma <span class=\"__1 _18\"> </span>individual, <span class=\"__1 _38\"> </span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _3\"></span>erando <span class=\"__1 _18\"> </span>cada <span class=\"__1 _38\"> </span>uno <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>los <span class=\"__1 _18\"> </span>contratos <span class=\"__1 _38\"> </span>de arrendamiento <span class=\"__1 _1a\"> </span>vigentes <span class=\"__1 _32\"> </span>a <span class=\"__1 _1a\"> </span>cierre  del <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _32\"> </span>y  la<span class=\"__1 _20\"></span>  duraci\u00f3n <span class=\"__1 _1a\"> </span>de  los <span class=\"__1 _1a\"> </span>mismos. <span class=\"__1 _1a\"> </span>Para  los <span class=\"__1 _1a\"> </span>edificios <span class=\"__1 _32\"> </span>co<span class=\"__1 _6\"></span><span class=\"ls1c\">n </span>superficies <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>alquiladas, <span class=\"__1 _20\"></span>\u00e9stos han <span class=\"__1 _20\"></span>sido valor<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>base a las <span class=\"__1 _20\"></span>rentas fu<span class=\"__1 _3\"></span>turas <span class=\"__1 _20\"></span>estimadas, desc<span class=\"__1 _3\"></span>ontando un periodo de co<span class=\"__1 _3\"></span>mercializaci\u00f3n.  Las <span class=\"__1 _13\"></span>variab<span class=\"__1 _3\"></span>les <span class=\"__1 _7\"></span>claves <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>dicho <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>on <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>determin<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>gresos <span class=\"__1 _7\"></span>netos, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>duraci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os contratos <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>arrendamiento, <span class=\"__1 _1a\"> </span>el  peri<span class=\"__1 _3\"></span>odo <span class=\"__1 _1a\"> </span>de  tiempo <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el  cual <span class=\"__1 _1a\"> </span>se  d<span class=\"__1 _3\"></span>escuen<span class=\"__1 _3\"></span>tan <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mos, <span class=\"__1 _1a\"> </span>la aproximaci\u00f3n <span class=\"__1 _6\"></span>al valor <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>realiza <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>final<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cada <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>eriodo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>tasa <span class=\"__1 _6\"></span>interna <span class=\"__1 _6\"></span>de rentabilidad <span class=\"__1 _6\"></span>objetivo utilizada para desc<span class=\"__1 _3\"></span>ontar los flujos de<span class=\"__1 _3\"></span> caja. Las variables cla<span class=\"__1 _3\"></span>ve utilizadas <span class=\"ls1b\">en</span> la<span class=\"__1 _20\"></span>s valoraciones realizadas m<span class=\"__1 _3\"></span>ediante el<span class=\"__1 _3\"></span> m\u00e9todo de descu<span class=\"__1 _3\"></span>ento de flujos<span class=\"__1 _3\"></span> de caja son: - <span class=\"__1 _6\"></span>Renta <span class=\"__1 _6\"></span>bruta <span class=\"__1 _6\"></span>actual:<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>son <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>rentas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>contractuales <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contrato<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>vivos <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fech<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci<span class=\"__1 _3\"></span>\u00f3n, sin considerar bonifica<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>es, carencias <span class=\"__1 _3\"></span>y gastos no re<span class=\"__1 _3\"></span>percutidos. - <span class=\"__1 _38\"> </span>Renta <span class=\"__1 _38\"> </span>ne<span class=\"__1 _3\"></span>ta <span class=\"__1 _38\"> </span>actual: <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>rentas <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>genera <span class=\"__1 _14\"> </span>cada <span class=\"__1 _38\"> </span>inmueble <span class=\"__1 _14\"> </span>a <span class=\"__1 _38\"> </span>fecha <span class=\"__1 _38\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>valoraci\u00f3n <span class=\"__1 _14\"> </span>deducidas<span class=\"__1 _3\"></span> bonificaciones y carencias y <span class=\"__1 _6\"></span>considerand<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> los gastos no <span class=\"__1 _6\"></span>repercutibles<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>contratos<span class=\"__1 _3\"></span> de arrendamiento y para<span class=\"__1 _20\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> espacios vac\u00ed<span class=\"__1 _3\"></span>os. - <span class=\"__1 _38\"> </span>Estimaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>renta <span class=\"__1 _13\"></span>par<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>espacios <span class=\"__1 _13\"></span>vac\u00ed<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>y/o <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>uev<span class=\"__1 _6\"></span>os <span class=\"__1 _7\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e duraci\u00f3n del flujo de<span class=\"__1 _3\"></span> caja. - <span class=\"__1 _38\"> </span>Exit Yield: tasa <span class=\"__1 _6\"></span>de rentabilidad exigida <span class=\"__1 _6\"></span>al final del <span class=\"__1 _6\"></span>peri<span class=\"__1 _3\"></span>odo de <span class=\"__1 _6\"></span>valoraci\u00f3n<span class=\"__1 _3\"></span> por <span class=\"__1 _6\"></span>la venta del <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>o. Al t\u00e9rmino <span class=\"__1 _20\"></span>del period<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>descuento<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>s n<span class=\"__1 _3\"></span>ecesario<span class=\"__1 _3\"></span> det<span class=\"__1 _3\"></span>erminar <span class=\"__1 _20\"></span>un valor<span class=\"__1 _20\"></span> de <span class=\"__1 _3\"></span>salida <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>propiedad.<span class=\"__1 _3\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>ese momento <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>es <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>sible <span class=\"__1 _6\"></span>volver <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>apli<span class=\"__1 _3\"></span>car <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>metodolog\u00eda <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>descuento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>caja <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>esulta<span class=\"__1 _3\"></span> necesario calcular dich<span class=\"__1 _3\"></span>o valor de venta s<span class=\"__1 _3\"></span>eg\u00fan una rent<span class=\"__1 _3\"></span>abilidad de salida basad<span class=\"__1 _3\"></span>a en la renta que est\u00e1 generando <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>inmueble <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>momento <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>su <span class=\"__1 _13\"></span>v<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>a, <span class=\"__1 _13\"></span>siempre <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>proyecci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>flujo <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>caja entiende una renta <span class=\"__1 _3\"></span>estabilizad<span class=\"__1 _3\"></span>a que podemos capitali<span class=\"__1 _3\"></span>zar a perpetuidad.<span class=\"__1 _3\"></span> - <span class=\"__1 _38\"> </span>TIR: es <span class=\"__1 _6\"></span>la tasa <span class=\"__1 _6\"></span>de inter\u00e9s o <span class=\"__1 _6\"></span>rentabil<span class=\"__1 _3\"></span>idad que <span class=\"__1 _6\"></span>ofrece una inversi\u00f3n, <span class=\"__1 _6\"></span>el valor de <span class=\"__1 _6\"></span>la tasa de <span class=\"__1 _6\"></span>descuento<span class=\"__1 _3\"></span> que hace que el VAN<span class=\"__1 _3\"></span> sea igual a cer<span class=\"__1 _3\"></span>o, para un pro<span class=\"__1 _3\"></span>yecto de inversi\u00f3n dad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. - <span class=\"__1 _38\"> </span>ERV: Renta d<span class=\"__1 _3\"></span>e mercado del activ<span class=\"__1 _3\"></span>o a fecha de <span class=\"__1 _3\"></span>valoraci\u00f3n.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variables <span class=\"__1 _6\"></span>clave <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>inmobiliarios <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>ejercicio 2023 <span class=\"ls38\">fu</span>e <span class=\"ls1b\">el</span> sigu<span class=\"__1 _3\"></span>iente: Ejercicio 2023 Renta media bruta actual Exit Yield (1) TIR (1) ERV Oficinas 22,0 \u20ac/m2/mes<span class=\"ff1_1\"> </span>4,8% 7,2% 20,7 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Centros comerciales 11,9 \u20ac/m2/mes<span class=\"ff1_1\"> </span>6,6% 8,7% 11,1 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Otros activos 2,7 \u20ac/m2/mes<span class=\"ff1_1\"> </span>6,3% 8,8% 2,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>Residencial 7,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>4,4% 6,0% 9,3 \u20ac/m2/mes<span class=\"ff1_1\"> </span>(1) Ponderada <span class=\"__1 _3\"></span>por valor de<span class=\"__1 _3\"></span> los activos En el <span class=\"__1 _6\"></span>caso<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> las <span class=\"__1 _6\"></span>inversion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>inmobiliarias<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de Jezzine Uno, <span class=\"__1 _6\"></span>S.<span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>.U., dadas las caracter\u00edsticas del contrato que incluyen <span class=\"__1 _3\"></span>un peri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>do <span class=\"__1 _3\"></span>de obtenci<span class=\"__1 _3\"></span>\u00f3n de r<span class=\"__1 _20\"></span>entas asegurado hasta <span class=\"__1 _20\"></span>el ejercicio 203<span class=\"__1 _3\"></span>7, moment<span class=\"__1 _3\"></span>o en qu<span class=\"__1 _3\"></span>e e<span class=\"__1 _3\"></span>l arrendatario tiene<span class=\"__1 _3\"></span> la opci\u00f3n de recomprar a valor razonable, el m\u00e9todo de valor<span class=\"__1 _3\"></span>aci\u00f3n utilizado ha sido<span class=\"__1 _3\"></span> el de descuento de los flujos de caja. <span class=\"ffc\">El <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>esc<span class=\"__1 _6\"></span>uent<span class=\"__1 _3\"></span>o de flujos de caja (\u201cDFC\u201d) es un m\u00e9tod<span class=\"__1 _3\"></span>o aceptado de </span>forma <span class=\"__1 _13\"></span>general <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>expertos <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>tant<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>desde <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>punto <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>vista <span class=\"__1 _13\"></span>te\u00f3rico <span class=\"__1 _13\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>pr\u00e1ctico<span class=\"__1 _3\"></span>, como <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>mejor <span class=\"__1 _7\"></span>incorpora <span class=\"__1 _13\"></span>al <span class=\"__1 _6\"></span>resultado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>todos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>factores <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>afectan <span class=\"__1 _7\"></span>al valor de un neg<span class=\"__1 _3\"></span>ocio, consideran<span class=\"__1 _3\"></span>do la empresa co<span class=\"__1 _3\"></span>mo un aut\u00e9ntic<span class=\"__1 _3\"></span>o proyecto de inversi<span class=\"__1 _3\"></span>\u00f3n. Esta  metodolog\u00eda  tien<span class=\"__1 _3\"></span>e  en  cuenta  el  resultado  de  la  actividad  operativa  as\u00ed  como  la  pol\u00edtica  de<span class=\"__1 _3\"></span> inversiones y capital <span class=\"__1 _6\"></span>circula<span class=\"__1 _20\"></span>nte <span class=\"__1 _6\"></span>para calcular la <span class=\"__1 _6\"></span>capacid<span class=\"__1 _20\"></span>ad <span class=\"__1 _6\"></span>futura de <span class=\"__1 _6\"></span>generaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de flujos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> caja <span class=\"__1 _6\"></span>de los activos <span class=\"__1 _20\"></span>vinculados al <span class=\"__1 _c\"></span>negocio, <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>son desc<span class=\"__1 _3\"></span>ontados <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>valoraci\u00f3n <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>obtener el <span class=\"__1 _c\"></span>valor a<span class=\"__1 _3\"></span>ctual<span class=\"__1 _3\"></span> del negocio. Para  la  deter<span class=\"__1 _3\"></span>minaci\u00f3n  del<span class=\"__1 _20\"></span> <span class=\"__1 _2c\"> </span>valor  razonabl<span class=\"__1 _3\"></span>e  se  han  c<span class=\"__1 _3\"></span>onsiderado  la  su<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>  de  los  dos <span class=\"__1 _32\"> </span>componentes<span class=\"__1 _20\"></span> siguientes: - <span class=\"__1 _38\"> </span>Flujos <span class=\"__1 _20\"></span>de caja <span class=\"__1 _20\"></span>estimados <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>la duraci\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>contrato <span class=\"__1 _20\"></span>hasta <span class=\"__1 _3\"></span>su <span class=\"__1 _3\"></span>finalizaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>a\u00f1o 203<span class=\"__1 _3\"></span>7: <span class=\"__1 _20\"></span>Para su <span class=\"__1 _2d\"></span>c\u00e1lculo <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>estimado <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>rentas <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _1a\"> </span>pre<span class=\"__1 _3\"></span>v\u00e9 <span class=\"__1 _2d\"></span>obtener, <span class=\"__1 _2d\"></span>incluyend<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>gas<span class=\"__1 _3\"></span>tos repercutibles al arrend<span class=\"__1 _3\"></span>atario seg\u00fan el contra<span class=\"__1 _3\"></span>to (IBI, gastos de comunidad y otras tasas), dedu<span class=\"__1 _3\"></span>ciend<span class=\"__1 _3\"></span>o los <span class=\"__1 _6\"></span>costes operativos <span class=\"__1 _6\"></span>incur<span class=\"__1 _3\"></span>ridos <span class=\"__1 _6\"></span>para la <span class=\"__1 _6\"></span>administraci<span class=\"__1 _20\"></span>\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los inmuebles <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>im<span class=\"__1 _3\"></span>puestos <span class=\"__1 _6\"></span>op<span class=\"__1 _3\"></span>erativos correspondientes. L<span class=\"__1 _3\"></span>os flujos de caja obt<span class=\"__1 _3\"></span>enidos se actu<span class=\"__1 _3\"></span>alizan en funci\u00f3n de<span class=\"__1 _3\"></span> la inflaci\u00f3n esp<span class=\"__1 _3\"></span>erada. - Valo<span class=\"__1 _6\"></span>r de <span class=\"__1 _6\"></span>desinv<span class=\"__1 _3\"></span>ersi\u00f3n: Se <span class=\"__1 _6\"></span>ha estimado <span class=\"__1 _6\"></span>un valor de <span class=\"__1 _6\"></span>salida de <span class=\"__1 _6\"></span>la propiedad <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>fecha de <span class=\"__1 _6\"></span>finalizaci\u00f3n del <span class=\"__1 _6\"></span>periodo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>ento. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>ese <span class=\"__1 _6\"></span>moment<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>posible <span class=\"__1 _6\"></span>volver <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>aplicar<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>metodolog\u00eda <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e descuento de <span class=\"__1 _6\"></span>fluj<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>caja y resulta <span class=\"__1 _6\"></span>necesari<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> calcular dicho valor de <span class=\"__1 _6\"></span>venta seg\u00fan<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>rentabilidad de salida (exit yield) bas<span class=\"__1 _3\"></span>ada en la renta de<span class=\"__1 _3\"></span> mercado q<span class=\"__1 _3\"></span>ue se ha previsto<span class=\"__1 _3\"></span> que podr\u00edan estar generan<span class=\"__1 _3\"></span>do los <span class=\"__1 _13\"></span>inmuebles <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>momento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>puede <span class=\"__1 _13\"></span>capitalizar <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpe<span class=\"__1 _20\"></span>tuidad. <span class=\"__1 _13\"></span>La <span class=\"__1 _13\"></span>renta <span class=\"__1 _13\"></span>de mercado <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2037 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>determinado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>posible <span class=\"__1 _7\"></span>renta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los locales, asumiendo que la misma v<span class=\"__1 _6\"></span>ariar<span class=\"__1 _20\"></span>\u00e1 <span class=\"__1 _6\"></span>anualmen<span class=\"__1 _3\"></span>te hasta el <span class=\"__1 _6\"></span>a\u00f1o 2037 de acuerdo con<span class=\"__1 _6\"></span> las tasas de inflaci\u00f3n <span class=\"__1 _20\"></span>anuales <span class=\"__1 _20\"></span>previstas <span class=\"__1 _c\"></span>a <span class=\"__1 _3\"></span>futuro. <span class=\"__1 _20\"></span>A <span class=\"__1 _20\"></span>efectos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>determinar <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>renta <span class=\"__1 _20\"></span>neta <span class=\"__1 _3\"></span>capitali<span class=\"__1 _3\"></span>zable <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>perpetuidad se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>detra\u00eddo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>total <span class=\"__1 _6\"></span><span class=\"ls1a\">de</span> <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>gastos <span class=\"__1 _6\"></span>asociados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>previ<span class=\"__1 _3\"></span>sto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>a\u00f1o <span class=\"__1 _6\"></span>2037 <span class=\"__1 _6\"></span>(ya <span class=\"__1 _6\"></span>no repercutibles <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontexto <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>venta <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>ercado). <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>supuest<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>necesidad <span class=\"__1 _7\"></span>de acometer <span class=\"__1 _6\"></span>inver<span class=\"__1 _3\"></span>siones <span class=\"__1 _6\"></span>men<span class=\"__1 _3\"></span>ores <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>adecuaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>cara <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mercad<span class=\"__1 _3\"></span>o, estimando <span class=\"__1 _2d\"></span>adem\u00e1s <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>cos<span class=\"__1 _3\"></span>tes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>comercializaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _13\"></span>que <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"></span>incurrir\u00edan <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>su <span class=\"__1 _1a\"> </span>venta. <span class=\"__1 _2d\"></span>Al <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _1a\"> </span>de plusval\u00eda as\u00ed obtenid<span class=\"__1 _3\"></span>o se le ha detra\u00eddo<span class=\"__1 _3\"></span> el correspondi<span class=\"__1 _3\"></span>ente efecto imp<span class=\"__1 _3\"></span>ositivo.<span class=\"__1 _5f\"> </span>Las variables clav<span class=\"__1 _3\"></span>e utilizada<span class=\"__1 _3\"></span>s en la valoraci<span class=\"__1 _3\"></span>\u00f3n anterior son las siguien<span class=\"__1 _3\"></span>tes: -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>rentas <span class=\"__1 _32\"> </span>net<span class=\"__1 _3\"></span>as <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>contrato <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>arrendamient<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>calculados <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>ha </span></span>explicado anteri<span class=\"__1 _3\"></span>ormente. -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Tasa de descuento:<span class=\"__1 _3\"></span> Se ha utili<span class=\"__1 _3\"></span>zado una tasa<span class=\"__1 _3\"></span> de descu<span class=\"__1 _3\"></span>ento determin<span class=\"__1 _3\"></span>ada a la<span class=\"__1 _3\"></span> fecha de v<span class=\"__1 _3\"></span>aloraci\u00f3n<span class=\"__1 _3\"></span> </span></span>a <span class=\"__1 _6\"></span>partir del <span class=\"__1 _6\"></span>tipo <span class=\"__1 _6\"></span>de inter\u00e9s de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>bonos a <span class=\"__1 _6\"></span>largo plazo <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>una prima <span class=\"__1 _6\"></span>de riesgo <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>repres<span class=\"__1 _3\"></span>enta<span class=\"__1 _3\"></span> el incremento de rentabilid<span class=\"__1 _3\"></span>ad adicional exigible en funci\u00f3n del ri<span class=\"__1 _3\"></span>esgo <span class=\"__1 _6\"></span>inh<span class=\"__1 _3\"></span>erente a su cartera de inmuebles, <span class=\"__1 _1a\"> </span>teniendo<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>consideraci\u00f3n <span class=\"__1 _1a\"> </span>elementos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>tipo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>negocio, <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>liquidez, <span class=\"__1 _1a\"> </span>las caracter\u00edsticas de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s ac<span class=\"__1 _3\"></span>tivos, el volumen d<span class=\"__1 _3\"></span>e inversi<span class=\"__1 _3\"></span>\u00f3n, etc. -<span class=\"ff9\"> <span class=\"__1 _44\"> </span><span class=\"ff1_1 fs0_1\">Exit yield: Tasa de rentabilidad exigid<span class=\"__1 _3\"></span>a al finalizar el contrato de arrendami<span class=\"__1 _3\"></span>ento por la venta de<span class=\"__1 _3\"></span> </span></span>los activos. El <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variables <span class=\"__1 _6\"></span>clave <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>inmobiliarios <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>ejercicio 2023 <span class=\"ls38\">fu</span>e <span class=\"ls1b\">el</span> sigu<span class=\"__1 _3\"></span>iente: Ejercicio 2023 Renta media bruta actual Exit Yield TIR ERV Oficinas 26,0 \u20ac/m2/mes<span class=\"ff1_1\"> </span>8,0% 8,4% 20,5 \u20ac/m2/mes<span class=\"ff1_1\"> </span>A <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _20\"></span>se pres<span class=\"__1 _3\"></span>enta <span class=\"__1 _20\"></span>un an<span class=\"__1 _3\"></span>\u00e1lisis <span class=\"__1 _20\"></span>de sensibilid<span class=\"__1 _3\"></span>ad <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>las prin<span class=\"__1 _3\"></span>cipales <span class=\"__1 _20\"></span>variables <span class=\"__1 _20\"></span>que af<span class=\"__1 _3\"></span>ectan a la valoraci\u00f3n a val<span class=\"__1 _3\"></span>or razon<span class=\"__1 _3\"></span>able de las inversiones<span class=\"__1 _3\"></span> inmobiliarias del grupo<span class=\"__1 _3\"></span> Realia Business.<span class=\"__1 _3\"></span><span class=\"ff5\"> </span>El efecto de la variaci\u00f3n en <span class=\"__1 _3\"></span>las tasas de rentabilidad ex<span class=\"__1 _3\"></span>igida (Exit yield), calculadas<span class=\"__1 _20\"></span> c<span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>mo renta sobre el<span class=\"__1 _3\"></span> valor de <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>cado d<span class=\"__1 _3\"></span>e los a<span class=\"__1 _20\"></span>ctivos, en t\u00e9r<span class=\"__1 _3\"></span>minos <span class=\"__1 _3\"></span>\u201cNet A<span class=\"__1 _3\"></span>sset Value<span class=\"__1 _3\"></span>\u201d, en <span class=\"__1 _3\"></span>el a<span class=\"__1 _3\"></span>ctivo cons<span class=\"__1 _3\"></span>olidado y<span class=\"__1 _3\"></span> en la<span class=\"__1 _20\"></span> cuenta de p\u00e9rdidas y ganancias consolidada, con respecto a las inversiones inmobiliarias en explotaci\u00f3n, ser\u00eda el siguiente:<span class=\"__1 _3\"></span><span class=\"ff5 fs5\"> </span>2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (44.794) (33.596) Disminuci\u00f3n de 25 puntos b\u00e1sicos 50.574 37.931 Adicionalmente,<span class=\"__1 _3\"></span> el <span class=\"__1 _6\"></span>an\u00e1li<span class=\"__1 _3\"></span>sis de sensibilidad de una variaci\u00f3n en el 10% <span class=\"__1 _6\"></span>en la ERV (renta de mercado del activo a fecha d<span class=\"__1 _3\"></span>e valoraci\u00f3n), ser\u00eda <span class=\"__1 _3\"></span>el siguiente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de un 10%  115.433  86.575 Disminuci\u00f3n de un 10% (115.554) (86.666)<span class=\"__1 _5f\"> </span>Por <span class=\"__1 _20\"></span>\u00faltimo, <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>sensibilidad <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>una <span class=\"__1 _3\"></span>variaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>cuarto <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>punto <span class=\"__1 _20\"></span>de la<span class=\"__1 _20\"></span> TIR, <span class=\"__1 _c\"></span>ser\u00eda <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>siguien<span class=\"__1 _3\"></span>te: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (26.690) (20.018) Disminuci\u00f3n de 25 puntos b\u00e1sicos 27.710  20.783  Por su<span class=\"__1 _3\"></span> parte, <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el cas<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e las <span class=\"__1 _3\"></span>inversiones <span class=\"__1 _3\"></span>inm<span class=\"__1 _3\"></span>obiliarias de <span class=\"__1 _3\"></span>Jezzin<span class=\"__1 _3\"></span>e Uno, <span class=\"__1 _3\"></span>S.L.U<span class=\"ls14\">.,</span> a<span class=\"__1 _20\"></span> continuaci\u00f3n s<span class=\"__1 _3\"></span>e fa<span class=\"__1 _3\"></span>cilita el an\u00e1lisis de sensibil<span class=\"__1 _3\"></span>idad de las prin<span class=\"__1 _3\"></span>cipales variabl<span class=\"__1 _3\"></span>es que afec<span class=\"__1 _3\"></span>tan a su valoraci<span class=\"__1 _3\"></span>\u00f3n. El  i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>pact<span class=\"__1 _3\"></span>o  d<span class=\"__1 _3\"></span>e  un<span class=\"__1 _3\"></span>a <span class=\"__1 _32\"> </span>variaci<span class=\"__1 _3\"></span>\u00f3n  d<span class=\"__1 _3\"></span>e <span class=\"__1 _32\"> </span>un <span class=\"__1 _1a\"> </span>cuarto  d<span class=\"__1 _3\"></span>e  pun<span class=\"__1 _3\"></span>to <span class=\"__1 _1a\"> </span>en  el <span class=\"__1 _1a\"> </span>tipo  de<span class=\"__1 _3\"></span>  descuen<span class=\"__1 _20\"></span>to  (TIR) <span class=\"__1 _1a\"> </span>utilizado  p<span class=\"__1 _3\"></span>ara determinar el valor <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctual tanto de <span class=\"__1 _6\"></span>las rentas del contrato, como <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> su <span class=\"__1 _6\"></span>valor<span class=\"__1 _3\"></span> de desinversi\u00f3n, ser\u00eda <span class=\"__1 _6\"></span>el siguiente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (11.298) (8.474) Disminuci\u00f3n de 25 puntos b\u00e1sicos 11.619 8.714 El impacto de una <span class=\"__1 _3\"></span>variaci\u00f3n en las ta<span class=\"__1 _3\"></span>sas de rentabilid<span class=\"__1 _3\"></span>ad exigida (E<span class=\"__1 _3\"></span>xit yield) ser\u00eda el sigu<span class=\"__1 _3\"></span>iente: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de 25 puntos b\u00e1sicos (4.667) (3.501) Disminuci\u00f3n de 25 puntos b\u00e1sicos 4.969 3.726 Por \u00falti<span class=\"__1 _3\"></span>mo, el <span class=\"__1 _20\"></span>an\u00e1lisis d<span class=\"__1 _3\"></span>e se<span class=\"__1 _3\"></span>nsibilidad<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>una variaci\u00f3n <span class=\"__1 _20\"></span>en el <span class=\"__1 _3\"></span>10% en <span class=\"__1 _20\"></span>la ERV <span class=\"__1 _20\"></span>(renta de <span class=\"__1 _20\"></span>mercado del <span class=\"__1 _3\"></span>acti<span class=\"__1 _3\"></span>vo a fecha de valoraci<span class=\"__1 _3\"></span>\u00f3n), ser\u00eda el siguien<span class=\"__1 _3\"></span>te: 2023<span class=\"ls0_1\"> </span>Activo Resultado consolidado del ejercicio Aumento de un 10%  (16.520) (12.390) Disminuci\u00f3n de un 10% 16.520  12.390<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "10.<span class=\"ff9\"> <span class=\"__1 _39\"> </span></span>ARRENDAMIENTOS a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Arrendamientos<span class=\"__1 _3\"></span> en los que el G<span class=\"__1 _3\"></span>rupo act\u00faa co<span class=\"__1 _3\"></span>mo arrenda<span class=\"__1 _3\"></span>tario </span></span>En  su <span class=\"__1 _2c\"> </span>posici\u00f3n  de  arrendatario,  el  Grupo  tiene  suscritos  contratos  de  arrendamiento  de  activos<span class=\"__1 _3\"></span> subyacentes <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>diferente <span class=\"__1 _38\"> </span>\u00edndole, <span class=\"__1 _38\"> </span>principalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _14\"> </span>maquinaria <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>actividad <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>Construc<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _14\"> </span>e instalaciones <span class=\"__1 _c\"></span>t\u00e9cnicas <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>construcciones <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>uso <span class=\"__1 _c\"></span>propio <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>todas <span class=\"__1 _c\"></span>las <span class=\"__1 _20\"></span>actividades <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>desarrolla.<span class=\"__1 _3\"></span> Entre <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>celebrados <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>a\u00f1os <span class=\"__1 _20\"></span>anteriores <span class=\"__1 _20\"></span>destacan <span class=\"__1 _20\"></span>los d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>los edi<span class=\"__1 _3\"></span>ficios <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>Servicios <span class=\"__1 _20\"></span>Centrales del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o, <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>lado, <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>contrato <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>arrendamient<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>edificio <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>oficinas <span class=\"__1 _7\"></span>ubicado <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>Las <span class=\"__1 _13\"></span>Tablas (Madrid) <span class=\"__1 _6\"></span>con vigencia <span class=\"__1 _6\"></span>desde <span class=\"__1 _6\"></span>el 23 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>noviembre de<span class=\"__1 _6\"></span> 2012 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>18 <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>ampliab<span class=\"__1 _3\"></span>le <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>opci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _20\"></span>o FCC en dos periodos<span class=\"__1 _3\"></span> de cinco a\u00f1os cada<span class=\"__1 _3\"></span> uno, con una renta ac<span class=\"__1 _3\"></span>tualizable anu<span class=\"__1 _3\"></span>almente seg\u00fan I<span class=\"__1 _20\"></span>P<span class=\"__1 _6\"></span>C.  Por otro lad<span class=\"__1 _20\"></span>o, el contrat<span class=\"__1 _3\"></span>o firmado <span class=\"__1 _3\"></span>en el <span class=\"__1 _20\"></span>eje<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>cicio 2<span class=\"__1 _3\"></span>011 p<span class=\"__1 _3\"></span>or los edi<span class=\"__1 _3\"></span>ficios situad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>en Fed<span class=\"__1 _3\"></span>erico Salm\u00f3n <span class=\"__1 _3\"></span>13,<span class=\"__1 _3\"></span> Madrid <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Balmes <span class=\"__1 _c\"></span>36, <span class=\"__1 _20\"></span>Barcelona, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>periodo <span class=\"__1 _c\"></span>m\u00ednimo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>alquiler <span class=\"__1 _20\"></span>comprometido <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>30 <span class=\"__1 _20\"></span>a\u00f1os, <span class=\"__1 _20\"></span>ampliable<span class=\"__1 _3\"></span> a o<span class=\"__1 _6\"></span>pci<span class=\"__1 _3\"></span>\u00f3n del <span class=\"__1 _6\"></span>Grupo en <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>os periodos <span class=\"__1 _6\"></span>de 5 <span class=\"__1 _6\"></span>a\u00f1os cada <span class=\"__1 _6\"></span>uno con una <span class=\"__1 _6\"></span>renta actualizable anualmente seg\u00fan IPC<span class=\"ls14\">. </span>Los <span class=\"__1 _20\"></span>citados edifici<span class=\"__1 _3\"></span>os fueron <span class=\"__1 _20\"></span>transferidos a <span class=\"__1 _20\"></span>sus act<span class=\"__1 _3\"></span>uales p<span class=\"__1 _3\"></span>ropietarios <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>edian<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>contrato d<span class=\"__1 _3\"></span>e vent<span class=\"__1 _3\"></span>a y arrend<span class=\"__1 _3\"></span>amiento p<span class=\"__1 _3\"></span>osterior.<span class=\"__1 _3\"></span> Los pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pietari<span class=\"__1 _3\"></span>os, a <span class=\"__1 _20\"></span>su vez, <span class=\"__1 _3\"></span>han conc<span class=\"__1 _3\"></span>edido una<span class=\"__1 _3\"></span> opci\u00f3n <span class=\"__1 _20\"></span>de compra a<span class=\"__1 _3\"></span> Foment<span class=\"__1 _20\"></span>o de Construcciones<span class=\"__1 _3\"></span> y Contra<span class=\"__1 _3\"></span>tas, S.A., \u00fanica<span class=\"__1 _3\"></span>mente ejerci<span class=\"__1 _20\"></span>table al final del peri<span class=\"__1 _3\"></span>odo de alquiler, p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _3\"></span>el valor razonable o el imp<span class=\"__1 _3\"></span>orte de la vent<span class=\"__1 _3\"></span>a actualizado por<span class=\"__1 _3\"></span> el IPC si \u00e9ste fuera<span class=\"__1 _3\"></span> superior. En general, l<span class=\"__1 _3\"></span>os arrenda<span class=\"__1 _3\"></span>mientos suscrit<span class=\"__1 _3\"></span>os por el<span class=\"__1 _3\"></span> Grupo no inclu<span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>en pag<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> variables<span class=\"__1 _3\"></span>, \u00fanicamente <span class=\"__1 _3\"></span>existen<span class=\"__1 _3\"></span> en <span class=\"__1 _1a\"> </span>determinad<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>ratos <span class=\"__1 _2d\"> </span>cl\u00e1usulas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>actualizaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>renta <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>funci\u00f3n <span class=\"__1 _2d\"> </span>principalmente <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>la inflaci\u00f3n.  Los  ci<span class=\"__1 _3\"></span>tados  contratos<span class=\"__1 _3\"></span>  presentan  en <span class=\"__1 _1a\"> </span>algunos  casos  restricciones  de <span class=\"__1 _32\"> </span>uso,  siendo  las<span class=\"__1 _3\"></span>  m\u00e1s<span class=\"__1 _3\"></span> habituales las <span class=\"__1 _3\"></span>que li<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>itan <span class=\"__1 _20\"></span>el uso de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>activos subyace<span class=\"__1 _3\"></span>ntes a z<span class=\"__1 _3\"></span>onas ge<span class=\"__1 _3\"></span>ogr\u00e1ficas o <span class=\"__1 _20\"></span>a su uso co<span class=\"__1 _3\"></span>mo oficina<span class=\"__1 _20\"></span> o l<span class=\"__1 _3\"></span>ocal para<span class=\"__1 _20\"></span> uso <span class=\"__1 _3\"></span>productiv<span class=\"__1 _3\"></span>o. <span class=\"__1 _3\"></span>Los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>arrendamiento n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>incluyen cl\u00e1usul<span class=\"__1 _20\"></span>as de <span class=\"__1 _3\"></span>garant\u00eda <span class=\"__1 _20\"></span>del val<span class=\"__1 _3\"></span>or residual significativ<span class=\"__1 _3\"></span>as. El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>determina <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>duraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>estimand<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>plazo <span class=\"__1 _7\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>entidad <span class=\"__1 _6\"></span>estima que seguir\u00e1 utilizan<span class=\"__1 _3\"></span>do el activo subyacente atend<span class=\"__1 _3\"></span>iendo a sus circunstancias parti<span class=\"__1 _20\"></span>culares, de forma que se contemplan las pr<span class=\"__1 _3\"></span>\u00f3rrogas qu<span class=\"__1 _3\"></span>e razonablem<span class=\"__1 _3\"></span>ente se espera q<span class=\"__1 _3\"></span>ue se vayan a ejerci<span class=\"__1 _3\"></span>tar. El <span class=\"__1 _13\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rte<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>libros <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activos <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"></span>derech<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>asciende <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>439.007 <span class=\"__1 _13\"></span>miles <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _2d\"></span>de diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024 <span class=\"__1 _6\"></span>(417.081 <span class=\"__1 _6\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>di<span class=\"__1 _3\"></span>ciembre <span class=\"__1 _6\"></span>de 20<span class=\"__1 _6\"></span><span class=\"ls9\">23</span>).<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>continu<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>detalla<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> valor en <span class=\"__1 _6\"></span>libros,<span class=\"__1 _3\"></span> las <span class=\"__1 _6\"></span>adiciones y amortizaciones practicadas durante <span class=\"__1 _6\"></span>los ejercicios 2024 y <span class=\"__1 _6\"></span>2023 por <span class=\"__1 _6\"></span>clase<span class=\"__1 _20\"></span> de activo subyac<span class=\"__1 _3\"></span>ente:<div class=\"c_1 wa8 h89 gs4\"><div class=\"t_1 m0_1 x15 h15 y435 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Coste </div></div><div class=\"c_1 wa9 h89 gs5\"><div class=\"t_1 m0_1 xe h15 y436 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n </div><div class=\"t_1 m0_1 x1e h15 y437 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">acumulada </div></div><div class=\"c_1 wa8 h89 gs6\"><div class=\"t_1 m0_1 x50 h15 y435 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Deterioro </div></div><div class=\"c_1 wa8 h89 gs7\"><div class=\"t_1 m0_1 x15 h15 y436 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Valor </div><div class=\"t_1 m0_1 x17 h15 y437 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">neto </div></div><div class=\"c_1 waa h89 gs8\"><div class=\"t_1 m0_1 x25 h15 y435 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Entradas </div></div><div class=\"c_1 wab h89 gs9\"><div class=\"t_1 m0_1 x4d h15 y436 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Dotaci\u00f3n </div><div class=\"t_1 m0_1 xe h15 y437 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">amortizaci\u00f3n </div></div><div class=\"c_1 wa7 h1f gsa\"><div class=\"t_1 m0_1 xe he yea ff3_1 fs5 fc2 sc0_1 ls1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa7 ha4 gsb\"><div class=\"t_1 m0_1 xe h15 y37 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Terrenos y construcciones </div></div><div class=\"c_1 wa8 ha4 gsc\"><div class=\"t_1 m0_1 x56 h15 y37 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">484.013 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa9 ha4 gsd\"><div class=\"t_1 m0_1 x24 h15 y37 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(170.869) </div></div><div class=\"c_1 wa8 ha4 gse\"><div class=\"t_1 m0_1 x34 h15 y37 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(5.080) </div></div><div class=\"c_1 wa8 ha4 gsf\"><div class=\"t_1 m0_1 x56 h15 y37 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">308.064 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa ha4 gs10\"><div class=\"t_1 m0_1 x14 h15 y37 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">38.687 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wab ha4 gs11\"><div class=\"t_1 m0_1 x1d h15 y37 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(41.522) </div></div><div class=\"c_1 wa7 ha4 gs12\"><div class=\"t_1 m0_1 x1d h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Terrenos y bienes naturales </div></div><div class=\"c_1 wa8 ha4 gs13\"><div class=\"t_1 m0_1 x14 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">51.669  </div></div><div class=\"c_1 wa9 ha4 gs14\"><div class=\"t_1 m0_1 x20 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(12.527) </div></div><div class=\"c_1 wa8 ha4 gs15\"><div class=\"t_1 m0_1 x14 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(5.080) </div></div><div class=\"c_1 wa8 ha4 gs16\"><div class=\"t_1 m0_1 x14 h15 y37 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">34.062 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa ha4 gs17\"><div class=\"t_1 m0_1 x37 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">8.630  </div></div><div class=\"c_1 wab ha4 gs18\"><div class=\"t_1 m0_1 x23 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.226) </div></div><div class=\"c_1 wa7 h25 gs19\"><div class=\"t_1 m0_1 x1d h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Construcciones de uso propio </div></div><div class=\"c_1 wa8 h25 gs1a\"><div class=\"t_1 m0_1 x56 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">432.344  </div></div><div class=\"c_1 wa9 h25 gs1b\"><div class=\"t_1 m0_1 x17 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(158.342) </div></div><div class=\"c_1 wa8 h25 gs1c\"><div class=\"t_1 m0_1 x4d h16 yfb ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa8 h25 gs1d\"><div class=\"t_1 m0_1 x56 h15 yfb ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">274.002 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa h25 gs1e\"><div class=\"t_1 m0_1 x14 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">30.057  </div></div><div class=\"c_1 wab h25 gs1f\"><div class=\"t_1 m0_1 x1d h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(38.296) </div></div><div class=\"c_1 wa7 h7b gs20\"><div class=\"t_1 m0_1 xe h15 y51d ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cnicas y otro </div><div class=\"t_1 m0_1 xe h15 y79 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">inmovilizado material </div></div><div class=\"c_1 wa8 h7b gs21\"><div class=\"t_1 m0_1 x56 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">210.694 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa9 h7b gs22\"><div class=\"t_1 m0_1 x20 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(79.384) </div></div><div class=\"c_1 wa8 h7b gs23\"><div class=\"t_1 m0_1 x37 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(367) </div></div><div class=\"c_1 wa8 h7b gs24\"><div class=\"t_1 m0_1 x56 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">130.943 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa h7b gs25\"><div class=\"t_1 m0_1 x14 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">49.529 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wab h7b gs26\"><div class=\"t_1 m0_1 x1d h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(29.249) </div></div><div class=\"c_1 wa7 ha4 gs27\"><div class=\"t_1 m0_1 x1d h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cnicas </div></div><div class=\"c_1 wa8 ha4 gs28\"><div class=\"t_1 m0_1 x37 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.037  </div></div><div class=\"c_1 wa9 ha4 gs29\"><div class=\"t_1 m0_1 x36 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(552) </div></div><div class=\"c_1 wa8 ha4 gs2a\"><div class=\"t_1 m0_1 x4d h16 yfb ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa8 ha4 gs2b\"><div class=\"t_1 m0_1 x22 h15 yfb ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">485 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa ha4 gs2c\"><div class=\"t_1 m0_1 x4d h16 yfb ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wab ha4 gs2d\"><div class=\"t_1 m0_1 x12 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(101) </div></div><div class=\"c_1 wa7 h1f gs2e\"><div class=\"t_1 m0_1 x1d h16 y78 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Maquinaria y elementos de </div><div class=\"t_1 m0_1 xe h16 y79 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">         <span class=\"ls0_1\">transporte </span></div></div><div class=\"c_1 wa8 h1f gs2f\"><div class=\"t_1 m0_1 x56 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">180.018  </div></div><div class=\"c_1 wa9 h1f gs30\"><div class=\"t_1 m0_1 x20 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(63.279) </div></div><div class=\"c_1 wa8 h1f gs31\"><div class=\"t_1 m0_1 x26 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(367) </div></div><div class=\"c_1 wa8 h1f gs32\"><div class=\"t_1 m0_1 x56 h15 y7b ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">116.372 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa h1f gs33\"><div class=\"t_1 m0_1 x14 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">43.612  </div></div><div class=\"c_1 wab h1f gs34\"><div class=\"t_1 m0_1 x1d h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(25.332) </div></div><div class=\"c_1 wa7 ha4 gs35\"><div class=\"t_1 m0_1 x1d h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resto inmovilizado material </div></div><div class=\"c_1 wa8 ha4 gs36\"><div class=\"t_1 m0_1 x14 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">29.639  </div></div><div class=\"c_1 wa9 ha4 gs37\"><div class=\"t_1 m0_1 x20 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(15.553) </div></div><div class=\"c_1 wa8 ha4 gs38\"><div class=\"t_1 m0_1 x4d h16 y37 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa8 ha4 gs39\"><div class=\"t_1 m0_1 x14 h15 y37 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">14.086 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa ha4 gs3a\"><div class=\"t_1 m0_1 x37 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">5.917  </div></div><div class=\"c_1 wab ha4 gs3b\"><div class=\"t_1 m0_1 x23 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.816) </div></div><div class=\"c_1 wa8 h1f gs3c\"><div class=\"t_1 m0_1 x56 h15 y7b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">694.707 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa9 h1f gs3d\"><div class=\"t_1 m0_1 x24 h15 y7b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(250.253) </div></div><div class=\"c_1 wa8 h1f gs3e\"><div class=\"t_1 m0_1 x34 h15 y7b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(5.447) </div></div><div class=\"c_1 wa8 h1f gs3f\"><div class=\"t_1 m0_1 x56 h15 y7b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">439.007 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa h1f gs40\"><div class=\"t_1 m0_1 x14 h15 y7b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">88.216 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wab h1f gs41\"><div class=\"t_1 m0_1 x1d h15 y7b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(70.771) </div></div><div class=\"c_1 wa8 ha5 gs42\"><div class=\"t_1 m0_1 x15 h15 y435 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Coste </div></div><div class=\"c_1 wa9 ha5 gs43\"><div class=\"t_1 m0_1 xe h15 y436 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n </div><div class=\"t_1 m0_1 x1e h15 y437 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">acumulada </div></div><div class=\"c_1 wa8 ha5 gs44\"><div class=\"t_1 m0_1 x50 h15 y435 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Deterioro </div></div><div class=\"c_1 wa8 ha5 gs45\"><div class=\"t_1 m0_1 x15 h15 y436 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Valor </div><div class=\"t_1 m0_1 x17 h15 y437 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">neto </div></div><div class=\"c_1 waa ha5 gs46\"><div class=\"t_1 m0_1 x25 h15 y435 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Entradas </div></div><div class=\"c_1 wab ha5 gs47\"><div class=\"t_1 m0_1 x4d h15 y436 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Dotaci\u00f3n </div><div class=\"t_1 m0_1 xe h15 y437 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">amortizaci\u00f3n </div></div><div class=\"c_1 wa7 h7b gs48\"><div class=\"t_1 m0_1 xe he y523 ff3_1 fs5 fc2 sc0_1 ls1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa7 ha4 gs49\"><div class=\"t_1 m0_1 xe h15 y37 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Terrenos y construcciones </div></div><div class=\"c_1 wa8 ha4 gs4a\"><div class=\"t_1 m0_1 x56 h15 y37 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">470.840 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa9 ha4 gs4b\"><div class=\"t_1 m0_1 x24 h15 y37 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(143.724) </div></div><div class=\"c_1 wa8 ha4 gs4c\"><div class=\"t_1 m0_1 x34 h15 y37 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(3.925) </div></div><div class=\"c_1 wa8 ha4 gs4d\"><div class=\"t_1 m0_1 x56 h15 y37 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">323.192 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa ha4 gs4e\"><div class=\"t_1 m0_1 x14 h15 y37 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">63.027 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wab ha4 gs4f\"><div class=\"t_1 m0_1 x1d h15 y37 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(41.541) </div></div><div class=\"c_1 wa7 h25 gs50\"><div class=\"t_1 m0_1 x1d h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Terrenos y bienes naturales </div></div><div class=\"c_1 wa8 h25 gs51\"><div class=\"t_1 m0_1 x14 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">42.089  </div></div><div class=\"c_1 wa9 h25 gs52\"><div class=\"t_1 m0_1 x20 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(10.620) </div></div><div class=\"c_1 wa8 h25 gs53\"><div class=\"t_1 m0_1 x14 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.925) </div></div><div class=\"c_1 wa8 h25 gs54\"><div class=\"t_1 m0_1 x14 h15 yfb ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">27.545 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa h25 gs55\"><div class=\"t_1 m0_1 x37 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.639  </div></div><div class=\"c_1 wab h25 gs56\"><div class=\"t_1 m0_1 x23 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(4.088) </div></div><div class=\"c_1 wa7 ha4 gs57\"><div class=\"t_1 m0_1 x1d h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Construcciones de uso propio </div></div><div class=\"c_1 wa8 ha4 gs58\"><div class=\"t_1 m0_1 x56 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">428.751  </div></div><div class=\"c_1 wa9 ha4 gs59\"><div class=\"t_1 m0_1 x17 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(133.104) </div></div><div class=\"c_1 wa8 ha4 gs5a\"><div class=\"t_1 m0_1 x4d h16 yfb ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa8 ha4 gs5b\"><div class=\"t_1 m0_1 x56 h15 yfb ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">295.647 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa ha4 gs5c\"><div class=\"t_1 m0_1 x14 h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">59.388  </div></div><div class=\"c_1 wab ha4 gs5d\"><div class=\"t_1 m0_1 x1d h16 yfb ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(37.453) </div></div><div class=\"c_1 wa7 h1f gs5e\"><div class=\"t_1 m0_1 xe h15 y78 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cnicas y otro </div><div class=\"t_1 m0_1 xe h15 y79 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">inmovilizado material </div></div><div class=\"c_1 wa8 h1f gs5f\"><div class=\"t_1 m0_1 x56 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">178.374 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa9 h1f gs60\"><div class=\"t_1 m0_1 x20 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(84.135) </div></div><div class=\"c_1 wa8 h1f gs61\"><div class=\"t_1 m0_1 x37 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(350) </div></div><div class=\"c_1 wa8 h1f gs62\"><div class=\"t_1 m0_1 x14 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">93.889 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa h1f gs63\"><div class=\"t_1 m0_1 x14 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">42.563 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wab h1f gs64\"><div class=\"t_1 m0_1 x1d h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(34.811) </div></div><div class=\"c_1 wa7 ha4 gs65\"><div class=\"t_1 m0_1 x1d h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cnicas </div></div><div class=\"c_1 wa8 ha4 gs66\"><div class=\"t_1 m0_1 x14 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">18.759  </div></div><div class=\"c_1 wa9 ha4 gs67\"><div class=\"t_1 m0_1 x1b h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.905) </div></div><div class=\"c_1 wa8 ha4 gs68\"><div class=\"t_1 m0_1 x4d h16 y37 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa8 ha4 gs69\"><div class=\"t_1 m0_1 x14 h15 y37 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">14.854 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa ha4 gs6a\"><div class=\"t_1 m0_1 x14 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">15.496  </div></div><div class=\"c_1 wab ha4 gs6b\"><div class=\"t_1 m0_1 x23 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.508) </div></div><div class=\"c_1 wa7 h1f gs6c\"><div class=\"t_1 m0_1 x1d h16 y78 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Maquinaria y elementos de </div><div class=\"t_1 m0_1 xe h16 y79 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">         <span class=\"ls0_1\">transporte </span></div></div><div class=\"c_1 wa8 h1f gs6d\"><div class=\"t_1 m0_1 x56 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">132.528  </div></div><div class=\"c_1 wa9 h1f gs6e\"><div class=\"t_1 m0_1 x20 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(65.258) </div></div><div class=\"c_1 wa8 h1f gs6f\"><div class=\"t_1 m0_1 x26 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(350) </div></div><div class=\"c_1 wa8 h1f gs70\"><div class=\"t_1 m0_1 x14 h15 y7b ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">66.920 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa h1f gs71\"><div class=\"t_1 m0_1 x14 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">25.529  </div></div><div class=\"c_1 wab h1f gs72\"><div class=\"t_1 m0_1 x1d h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(28.415) </div></div><div class=\"c_1 wa7 ha4 gs73\"><div class=\"t_1 m0_1 x1d h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resto inmovilizado material </div></div><div class=\"c_1 wa8 ha4 gs74\"><div class=\"t_1 m0_1 x14 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">27.087  </div></div><div class=\"c_1 wa9 ha4 gs75\"><div class=\"t_1 m0_1 x20 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(14.972) </div></div><div class=\"c_1 wa8 ha4 gs76\"><div class=\"t_1 m0_1 x4d h16 y37 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa8 ha4 gs77\"><div class=\"t_1 m0_1 x14 h15 y37 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">12.115 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa ha4 gs78\"><div class=\"t_1 m0_1 x37 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.538  </div></div><div class=\"c_1 wab ha4 gs79\"><div class=\"t_1 m0_1 x23 h16 y37 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.888) </div></div><div class=\"c_1 wa8 h7b gs7a\"><div class=\"t_1 m0_1 x56 h15 y7b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">649.214 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa9 h7b gs7b\"><div class=\"t_1 m0_1 x24 h15 y7b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(227.859) </div></div><div class=\"c_1 wa8 h7b gs7c\"><div class=\"t_1 m0_1 x34 h15 y7b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(4.275) </div></div><div class=\"c_1 wa8 h7b gs7d\"><div class=\"t_1 m0_1 x56 h15 y7b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">417.081 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 waa h7b gs7e\"><div class=\"t_1 m0_1 x56 h15 y7b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">105.590 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wab h7b gs7f\"><div class=\"t_1 m0_1 x1d h15 y7b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(76.352) </div></div><div class=\"c_1 w2_1 h0_2 gs80\"><div class=\"t_1 m0_1 x66 h2_1 y52c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h2_1 y52d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y52e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>pasivos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>reconocidos <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _6\"></span>asciende <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>468.831 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y52f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre de <span class=\"__1 _6\"></span>2024 (434.850 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023), <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>cuales 86.800<span class=\"fc5\"> </span>m<span class=\"__1 _6\"></span>iles de </div><div class=\"t_1 m0_1 x66 h2_1 y530 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros <span class=\"__1 _2d\"></span>(76.478 <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>31 <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>2023) <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"></span>clasifican <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"> </span>corrientes <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>balance <span class=\"__1 _2d\"></span>consolidado </div><div class=\"t_1 m0_1 x66 h2_1 y531 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adjunto, <span class=\"__1 _2c\"> </span>al <span class=\"__1 _14\"> </span>ser <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>vencimiento <span class=\"__1 _2c\"> </span>dentro <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _2c\"> </span>pr\u00f3ximos <span class=\"__1 _14\"> </span>doce <span class=\"__1 _2c\"> </span>meses <span class=\"__1 _2c\"> </span>(nota <span class=\"__1 _38\"> </span><span class=\"ls9\">20</span>). <span class=\"__1 _2c\"> </span>Los <span class=\"__1 _14\"> </span>pasivos <span class=\"__1 _14\"> </span>por </div><div class=\"t_1 m0_1 x66 h2_1 y532 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">arrendamientos <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>gene<span class=\"__1 _3\"></span>rado <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>cargo <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>intere<span class=\"__1 _3\"></span>ses <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>14.551 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de </div><div class=\"t_1 m0_1 x66 h2_1 y485 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 (13.303 mil<span class=\"__1 _3\"></span>es de euros a 31 de<span class=\"__1 _3\"></span> diciembre d<span class=\"__1 _3\"></span>e 2022).  </div><div class=\"t_1 m0_1 x66 h2_1 y533 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y534 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _2c\"> </span>variaci\u00f3n  respecto  al <span class=\"__1 _2c\"> </span>ejercicio  2023 <span class=\"__1 _2c\"> </span>es <span class=\"__1 _2c\"> </span>debida  por <span class=\"__1 _2c\"> </span>una <span class=\"__1 _2c\"> </span>parte <span class=\"__1 _2c\"> </span>al <span class=\"__1 _2c\"> </span>aumento  de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>deudas  por </div><div class=\"t_1 m0_1 x66 h2_1 y535 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">arrendamientos baj<span class=\"__1 _3\"></span>o NIIF 16 como consecuencia del perfecciona<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o de la adquisici\u00f3n por parte de </div><div class=\"t_1 m0_1 x66 h2_1 y536 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios Medio Ambiental<span class=\"__1 _3\"></span>es del negocio de la filial de Urbaser <span class=\"__1 _6\"></span>en el Reino Unido (nota 4) por import<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x66 h2_1 y4cf ff1_1 fs0_1 fc0_1 sc0_1 ls1a ws0_1\">de<span class=\"ls0_1\"> <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>8.<span class=\"__1 _3\"></span>992 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>dismi<span class=\"__1 _3\"></span>nuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>pasivos </span></div><div class=\"t_1 m0_1 x66 h2_1 y537 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">financieros objeto de la <span class=\"__1 _6\"></span>escisi\u00f3n parcial financiera<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>las actividades de Cementos e <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mobiliaria, cuyo </div><div class=\"t_1 m0_1 x66 h2_1 y538 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe a <span class=\"ls19\">31</span> <span class=\"ls1a\">de</span> diciembre d<span class=\"__1 _3\"></span>e 2023 fue de 23.3<span class=\"__1 _3\"></span>65 miles de eur<span class=\"__1 _3\"></span>os (nota 2). </div><div class=\"t_1 m0_1 x5b h2_1 y539 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>Los <span class=\"__1 _6\"></span>pagos <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>arrendamientos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>realizados <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>ascienden <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>93.484 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>(93.<span class=\"__1 _3\"></span>799 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2023) <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>registran dentro <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los ep\u00edgrafes <span class=\"__1 _6\"></span>\u201cCobros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>(pagos<span class=\"__1 _3\"></span>) <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>instrument<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pasi<span class=\"__1 _3\"></span>vo <span class=\"__1 _6\"></span>financiero<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>\u201cPagos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>intereses\u201d <span class=\"__1 _6\"></span>del<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>estado de <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>efectiv<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>conso<span class=\"__1 _3\"></span>lidado <span class=\"__1 _6\"></span>adjunto. El <span class=\"__1 _6\"></span>detalle <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>contractuales de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>pasivos no corrientes por arr<span class=\"__1 _3\"></span>endamientos existente <span class=\"__1 _3\"></span>a 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 se muestr<span class=\"__1 _3\"></span>a a continuaci<span class=\"__1 _3\"></span>\u00f3n: 2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030   y siguientes Total Pasivos por arrendamientos no corrientes 64.954  51.848  46.653  37.788  226.899  428.142 <span class=\"ls0_1\"> </span>Determinados<span class=\"__1 _3\"></span> contrat<span class=\"__1 _3\"></span>os se<span class=\"__1 _3\"></span> excluyen<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>aplicaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la cit<span class=\"__1 _3\"></span>ada N<span class=\"__1 _3\"></span>IIF <span class=\"__1 _3\"></span>16, princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _20\"></span>ya sea p<span class=\"__1 _3\"></span>orque<span class=\"__1 _3\"></span> se trata de activos de escaso valor o <span class=\"__1 _6\"></span>debid<span class=\"__1 _3\"></span>o a que <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> duraci\u00f3n es inferior a <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os doce meses (<span class=\"__1 _6\"></span>nota 3.g) <span class=\"ls1e\">y </span>se registra como gasto dentro del e<span class=\"__1 _6\"></span>p\u00edg<span class=\"__1 _3\"></span>rafe \u201cOtros resultados de explotaci\u00f3n\u201d de la cuenta de <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>\u00e9rdidas y ganancias cons<span class=\"__1 _3\"></span>olidada adjunta, siend<span class=\"__1 _3\"></span>o su importe d<span class=\"__1 _20\"></span>urante <span class=\"__1 _6\"></span>los ej<span class=\"__1 _3\"></span>ercicios 2024<span class=\"__1 _3\"></span> y 2023 los siguiente<span class=\"__1 _3\"></span>s: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos de escaso valor 8.453  10.100  Arrendamientos plazo inferior a 12      <span class=\"ls0_1\">meses </span>55.576  46.797  64.029 <span class=\"ls0_1\"> </span>56.897 <span class=\"ls0_1\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff3_1\">Arrendamientos en<span class=\"__1 _3\"></span> los que el Grup<span class=\"__1 _3\"></span>o act\u00faa como<span class=\"__1 _3\"></span> arrendad<span class=\"__1 _3\"></span>or </span></span>La <span class=\"__1 _3\"></span>totalidad <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _20\"></span>de arr<span class=\"__1 _20\"></span>endamiento <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>el Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>act\u00faa <span class=\"__1 _20\"></span>como <span class=\"__1 _3\"></span>arrendad<span class=\"__1 _3\"></span>or <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>clasifican como <span class=\"__1 _38\"> </span>operativ<span class=\"__1 _3\"></span>os, <span class=\"__1 _38\"> </span>puest<span class=\"__1 _3\"></span>o <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>no <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>transfi<span class=\"__1 _3\"></span>eren <span class=\"__1 _38\"> </span>sustancia<span class=\"__1 _3\"></span>lmente <span class=\"__1 _14\"> </span>to<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>riesgos <span class=\"__1 _14\"> </span>y <span class=\"__1 _38\"> </span>beneficios<span class=\"__1 _3\"></span> inherentes a la pr<span class=\"__1 _3\"></span>opiedad del acti<span class=\"__1 _3\"></span>vo. Como <span class=\"__1 _6\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la escisi\u00f3n <span class=\"__1 _6\"></span>parcial financiera <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Inmocem<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>(nota<span class=\"__1 _20\"></span> 2), <span class=\"__1 _6\"></span>una <span class=\"__1 _7\"></span>parte <span class=\"__1 _6\"></span>muy <span class=\"__1 _6\"></span>significativa <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>arrendamientos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>actua<span class=\"__1 _3\"></span>ba <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>arrendador, aquellos<span class=\"ff5\"> <span class=\"__1 _7\"></span></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _6\"></span>realizaban <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>activ<span class=\"__1 _6\"></span>idad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Inmobiliaria <span class=\"__1 _7\"></span>ya <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>st\u00e1n <span class=\"__1 _7\"></span>vigentes <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>jercicio<span class=\"__1 _3\"></span> 2024. <span class=\"__1 _3\"></span>De <span class=\"__1 _20\"></span>tal forma<span class=\"__1 _3\"></span> q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>ing<span class=\"__1 _3\"></span>resos d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>arrendamient<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>la activid<span class=\"__1 _3\"></span>ad In<span class=\"__1 _20\"></span>mo<span class=\"__1 _6\"></span>biliar<span class=\"__1 _3\"></span>ia <span class=\"__1 _3\"></span><span class=\"ls1a\">no<span class=\"ls0_1\"> <span class=\"ls1d\">se</span> <span class=\"__1 _3\"></span>inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span>como<span class=\"__1 _3\"></span> </span></span>ingresos <span class=\"__1 _20\"></span>de explo<span class=\"__1 _3\"></span>taci\u00f3n <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>cuenta <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>resultados c<span class=\"__1 _3\"></span>onsolidada <span class=\"__1 _20\"></span>adjunta <span class=\"__1 _20\"></span>si no <span class=\"__1 _20\"></span>que s<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>incluyen dentr<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>del<span class=\"__1 _3\"></span> ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _13\"></span>procedent<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>operaciones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>interrumpid<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>puest<span class=\"__1 _3\"></span>os\u201d<span class=\"ff1_1\"> <span class=\"__1 _13\"></span>por </span>importe de 117.<span class=\"__1 _3\"></span>241 miles de euros (n<span class=\"__1 _3\"></span>ota 5).  Los <span class=\"__1 _38\"> </span>bienes <span class=\"__1 _38\"> </span>arrendad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _38\"> </span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>actividad <span class=\"__1 _14\"> </span>Inmobiliaria <span class=\"__1 _38\"> </span>al <span class=\"__1 _38\"> </span>cierre<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>del <span class=\"__1 _38\"> </span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>2023 <span class=\"__1 _38\"> </span>se <span class=\"__1 _14\"> </span>registraban principalmente <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _32\"> </span>Inversiones <span class=\"__1 _1a\"> </span>inmobiliarias <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>balance <span class=\"__1 _1a\"> </span>consolidado <span class=\"__1 _1a\"> </span>adjunto.  Su <span class=\"__1 _1a\"> </span>valor contable y tipol<span class=\"__1 _3\"></span>og\u00eda se mue<span class=\"__1 _3\"></span>stra a continuaci\u00f3n:  2023<span class=\"ls0_1\"> </span>Oficinas y locales comerciales 1.426.337 Entidades bancarias 586.241 Residencial 75.600 Parcelas y otras inversiones inmobiliari<span class=\"__1 _3\"></span>as<span class=\"__1 _6\"></span> 3.150 2.091.328<span class=\"__1 _5f\"> </span>A <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Inmobiliaria ten\u00eda <span class=\"__1 _6\"></span>contratado <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>los arrendatarios <span class=\"__1 _6\"></span>cuotas de arrendamiento <span class=\"__1 _6\"></span>m\u00ednimas <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>9<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>4.750 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>euros <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>grupo <span class=\"__1 _7\"></span>Realia <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>Jezzine <span class=\"__1 _6\"></span>Uno, S.L.U., <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>actuales <span class=\"__1 _2d\"> </span>contratos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"> </span>vigor, <span class=\"__1 _1a\"> </span>sin <span class=\"__1 _1a\"> </span>tener <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _1a\"> </span>repercusi\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>gastos<span class=\"__1 _20\"></span> comunes, <span class=\"__1 _20\"></span>incrementos <span class=\"__1 _c\"></span>futuros <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>IPC, <span class=\"__1 _20\"></span>ni <span class=\"__1 _20\"></span>actualizaciones <span class=\"__1 _20\"></span>futuras <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>rentas <span class=\"__1 _20\"></span>pactadas <span class=\"__1 _20\"></span>contractualmente<span class=\"ls33\">, </span>con los siguientes <span class=\"__1 _3\"></span>vencimientos: 2023<span class=\"ls0_1\"> </span>Menos de un a\u00f1o 111.665  Entre dos y cinco a\u00f1os 323.028  M\u00e1s de cinco a\u00f1os 490.057  924.750 <span class=\"ls0_1\"> </span>Adicionalmente, <span class=\"__1 _20\"></span>el Grupo <span class=\"__1 _3\"></span>alquil<span class=\"__1 _3\"></span>a elemen<span class=\"__1 _3\"></span>tos d<span class=\"__1 _3\"></span>e inm<span class=\"__1 _3\"></span>ovilizado <span class=\"__1 _3\"></span>material, <span class=\"__1 _20\"></span>principalmente <span class=\"__1 _3\"></span>maquinaria <span class=\"__1 _20\"></span>en el \u00c1rea de C<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nstruc<span class=\"__1 _3\"></span>ci\u00f3n cu<span class=\"__1 _3\"></span>yo valor<span class=\"__1 _3\"></span> contable <span class=\"__1 _3\"></span>no es<span class=\"__1 _3\"></span> signifi<span class=\"__1 _3\"></span>cativo. Los <span class=\"__1 _20\"></span>citados arrendamient<span class=\"__1 _3\"></span>os han sup<span class=\"__1 _3\"></span>uesto<span class=\"__1 _3\"></span> el <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>ingr<span class=\"__1 _3\"></span>esos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>explotaci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _7\"></span>972 <span class=\"__1 _13\"></span>mile<span class=\"ls1d\">s <span class=\"__1 _13\"></span></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>eur<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _7\"></span>de 2024 (1.454 miles d<span class=\"__1 _3\"></span>e euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 2023).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "11.<span class=\"ff9\"> <span class=\"__1 _39\"> </span></span>ACUERDOS DE CONCESI\u00d3N<span class=\"__1 _3\"></span> DE SERVICIOS Esta <span class=\"__1 _1a\"> </span>nota<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>presen<span class=\"__1 _3\"></span>ta <span class=\"__1 _1a\"> </span>una <span class=\"__1 _2d\"></span>visi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>conjunto <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"> </span>inversiones <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"> </span>mantiene <span class=\"__1 _1a\"> </span>en <span class=\"__1 _2d\"> </span>negocios concesionales que <span class=\"__1 _3\"></span>se encuentran<span class=\"__1 _3\"></span> reconocidos en<span class=\"__1 _3\"></span> diversos ep\u00edgrafes d<span class=\"__1 _20\"></span>el activo del balance c<span class=\"__1 _3\"></span>onsolidado adjunto. En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuadro <span class=\"__1 _13\"></span>sigu<span class=\"__1 _3\"></span>iente <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>expone<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>dichos <span class=\"__1 _13\"></span>activ<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>tienen <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> acuerdos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>concesi\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>servicios <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>est\u00e1n <span class=\"__1 _6\"></span>comprend<span class=\"__1 _3\"></span>idas <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ep\u00edgraf<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>intang<span class=\"__1 _3\"></span>ibles,<span class=\"__1 _3\"></span> activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>no <span class=\"__1 _2d\"></span>corrientes <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>e <span class=\"__1 _2d\"></span>inversiones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>em<span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esas <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>contabilizan <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _14\"> </span>(tanto <span class=\"__1 _14\"> </span>negocios <span class=\"__1 _2c\"> </span>conjuntos <span class=\"__1 _14\"> </span>como <span class=\"__1 _14\"> </span>sociedades <span class=\"__1 _2c\"> </span>asociadas), <span class=\"__1 _14\"> </span>del <span class=\"__1 _14\"> </span>balance consolidado adjunt<span class=\"__1 _3\"></span>o a 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 y <span class=\"__1 _3\"></span>20<span class=\"ls19\">23</span>. Inmovilizado intangible (nota 7) Activos financieros (nota <span class=\"ls5\">14</span>) Negocios conjuntos concesionarias Empresas asociadas concesionarias Total inversi\u00f3n 2024<span class=\"ls0_1\"> </span>Servicios del agua 1.989.908  233.030  12.064  39.339  2.274.341  Medio Ambiente 790.650  545.150  4.463  12.813  1.353.076  Infraestructuras de transporte y otros 478.129  189.573   9.604 76.036  753.342  TOTAL 3.258.687 <span class=\"ls0_1\"> </span>967.753 <span class=\"ls0_1\"> </span>26.131<span class=\"ls0_1\">  </span>128.188<span class=\"ls0_1\">  </span>4.380.759<span class=\"ls0_1\">  </span>Amortizaci\u00f3n (1.598.666)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(1.598.666) Deterioros (47.149)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(47.149) 1.612.872 <span class=\"ls0_1\"> </span>967.753 <span class=\"ls0_1\"> </span>26.131<span class=\"ls0_1\">  </span>128.188<span class=\"ls0_1\">  </span>2.734.944<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Servicios del agua 1.997.281  247.303  17.343  38.026  2.299.953  Medio Ambiente 558.823  211.652  6.833  10.457  787.765  Infraestructuras de transporte y otros 512.617  149.610  10.434  38.840  711.501  TOTAL 3.068.721 <span class=\"ls0_1\"> </span>608.565 <span class=\"ls0_1\"> </span>34.610 <span class=\"ls0_1\"> </span>87.323 <span class=\"ls0_1\"> </span>3.799.219 <span class=\"ls0_1\"> </span>Amortizaci\u00f3n (1.478.640)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(1.478.640) Deterioros (46.920)   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>(46.920) 1.543.161 <span class=\"ls0_1\"> </span>608.565 <span class=\"ls0_1\"> </span>34.610 <span class=\"ls0_1\"> </span>87.323 <span class=\"ls0_1\"> </span>2.273.659<span class=\"__1 _5f\"> </span>La <span class=\"__1 _6\"></span>principal<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>entr<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mbos <span class=\"__1 _6\"></span>ej<span class=\"__1 _3\"></span>ercicios en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>l\u00edne<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de \u201cMedio <span class=\"__1 _6\"></span>Ambien<span class=\"__1 _20\"></span>te\u201d <span class=\"__1 _6\"></span>atiende principalmente a <span class=\"__1 _6\"></span>la adquisici\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>e de <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _6\"></span>Medio Ambientales <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>negocio de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>filial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de Urbaser <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>Rein<span class=\"__1 _3\"></span>o Unido <span class=\"__1 _14\"> </span>(nota <span class=\"__1 _14\"> </span>4). <span class=\"__1 _14\"> </span>Como <span class=\"__1 _14\"> </span>consecuencia <span class=\"__1 _14\"> </span>directa, <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>inmovilizado <span class=\"__1 _14\"> </span>intangible <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>activos <span class=\"__1 _14\"> </span>financieros aumentan en 13<span class=\"__1 _3\"></span>7.633 y 330.665 <span class=\"__1 _3\"></span>miles de euros<span class=\"__1 _3\"></span> respectivamente. A <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>facilita u<span class=\"__1 _20\"></span>n detalle <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>principales <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>ncesi<span class=\"__1 _3\"></span>ones <span class=\"__1 _3\"></span>incluidas <span class=\"__1 _c\"></span>en las <span class=\"__1 _20\"></span>categor\u00edas <span class=\"__1 _20\"></span>anteriores detallando sus prin<span class=\"__1 _3\"></span>cipales caracter\u00ed<span class=\"__1 _3\"></span>sticas:<div class=\"c_1 wbc h24 gs82\"><div class=\"t_1 m0_1 x20 h15 y14b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Valor neto contable a </div><div class=\"t_1 m0_1 x24 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">31 de diciembre de 2024 </div></div><div class=\"c_1 wbf h24 gs83\"><div class=\"t_1 m0_1 x4d h15 yb2 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Inmovilizado </div><div class=\"t_1 m0_1 x24 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">intangible </div></div><div class=\"c_1 wc0 h24 gs84\"><div class=\"t_1 m0_1 x15 h15 yb2 ff3_1 fs7 fc2 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">Activos </span></div><div class=\"t_1 m0_1 x4d h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">financieros </div></div><div class=\"c_1 wbd h24 gs85\"><div class=\"t_1 m0_1 x43 h15 y38 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Entidad concedente </div></div><div class=\"c_1 wbe h24 gs86\"><div class=\"t_1 m0_1 x43 h15 y38 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Mecanismo de cobro </div></div><div class=\"c_1 wbb h7d gs87\"><div class=\"t_1 m0_1 xe h15 yb3 ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de agua </div></div><div class=\"c_1 wbf h7d gs88\"><div class=\"t_1 m0_1 x37 h15 yb3 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">756.476 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc0 h7d gs89\"><div class=\"t_1 m0_1 x37 h15 yb3 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">233.030 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wbb h42 gs8a\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Caltanisetta (Italia) </div></div><div class=\"c_1 wbf h42 gs8b\"><div class=\"t_1 m0_1 x36 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">75.047  </div></div><div class=\"c_1 wc0 h42 gs8c\"><div class=\"t_1 m0_1 xad h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h42 gs8d\"><div class=\"t_1 m0_1 x1d h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Consorzio Ambito Territoriale Ottimale </div></div><div class=\"c_1 wbe h42 gs8e\"><div class=\"t_1 m0_1 xe h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h6b gs8f\"><div class=\"t_1 m0_1 x58 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Contratos en Colombia </div></div><div class=\"c_1 wbf h6b gs90\"><div class=\"t_1 m0_1 x36 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">72.542  </div></div><div class=\"c_1 wc0 h6b gs91\"><div class=\"t_1 m0_1 xad h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h6b gs92\"><div class=\"t_1 m0_1 x1d h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Diversos ayuntamientos </div></div><div class=\"c_1 wbe h6b gs93\"><div class=\"t_1 m0_1 xe h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h42 gs94\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Jerez de la Frontera (C\u00e1diz, Espa\u00f1a) </div></div><div class=\"c_1 wbf h42 gs95\"><div class=\"t_1 m0_1 x36 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">56.369  </div></div><div class=\"c_1 wc0 h42 gs96\"><div class=\"t_1 m0_1 xad h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h42 gs97\"><div class=\"t_1 m0_1 x1d h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Jerez de la Frontera </div></div><div class=\"c_1 wbe h42 gs98\"><div class=\"t_1 m0_1 xe h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h7d gs99\"><div class=\"t_1 m0_1 x58 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Desaladora de Jeddah (Arabia Saud\u00ed)  </div></div><div class=\"c_1 wbf h7d gs9a\"><div class=\"t_1 m0_1 x36 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">31.898  </div></div><div class=\"c_1 wc0 h7d gs9b\"><div class=\"t_1 m0_1 xad h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h7d gs9c\"><div class=\"t_1 m0_1 x1d h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">General Authority of Civil Aviation (Arabi<span class=\"__1 _3\"></span>a Saud\u00ed)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 wbe h7d gs9d\"><div class=\"t_1 m0_1 xe h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb hae gs9e\"><div class=\"t_1 m0_1 x58 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Lleida (Lleida, Espa\u00f1a) </div></div><div class=\"c_1 wbf hae gs9f\"><div class=\"t_1 m0_1 x36 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">27.629  </div></div><div class=\"c_1 wc0 hae gsa0\"><div class=\"t_1 m0_1 xad h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd hae gsa1\"><div class=\"t_1 m0_1 x1d h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Lleida </div></div><div class=\"c_1 wbe hae gsa2\"><div class=\"t_1 m0_1 xe h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h6b gsa3\"><div class=\"t_1 m0_1 x58 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Acueducto Realito (M\u00e9xico) </div></div><div class=\"c_1 wbf h6b gsa4\"><div class=\"t_1 m0_1 x36 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">24.160  </div></div><div class=\"c_1 wc0 h6b gsa5\"><div class=\"t_1 m0_1 x36 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">54.310  </div></div><div class=\"c_1 wbd h6b gsa6\"><div class=\"t_1 m0_1 x1d h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Comisi\u00f3n Estatal del Agua </div></div><div class=\"c_1 wbe h6b gsa7\"><div class=\"t_1 m0_1 xe h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Modelo mixto </div></div><div class=\"c_1 wbb h42 gsa8\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Llucmajor (Islas Baleares, Espa\u00f1a) </div></div><div class=\"c_1 wbf h42 gsa9\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">21.862  </div></div><div class=\"c_1 wc0 h42 gsaa\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wbd h42 gsab\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Llucmajor </div></div><div class=\"c_1 wbe h42 gsac\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h42 gsad\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Santander (Cantabria, Espa\u00f1a) </div></div><div class=\"c_1 wbf h42 gsae\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">21.655  </div></div><div class=\"c_1 wc0 h42 gsaf\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h42 gsb0\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Santander </div></div><div class=\"c_1 wbe h42 gsb1\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h42 gsb2\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Badajoz (Badajoz, Espa\u00f1a) </div></div><div class=\"c_1 wbf h42 gsb3\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">20.990  </div></div><div class=\"c_1 wc0 h42 gsb4\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h42 gsb5\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Badajoz </div></div><div class=\"c_1 wbe h42 gsb6\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h42 gsb7\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Oviedo (Asturias, Espa\u00f1a) </div></div><div class=\"c_1 wbf h42 gsb8\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">17.823  </div></div><div class=\"c_1 wc0 h42 gsb9\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h42 gsba\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Oviedo </div></div><div class=\"c_1 wbe h42 gsbb\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h42 gsbc\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Contratos en \u00cele de France (Francia) </div></div><div class=\"c_1 wbf h42 gsbd\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">17.412  </div></div><div class=\"c_1 wc0 h42 gsbe\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h42 gsbf\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Varios ayuntamientos de la regi\u00f3n \u00eele de France </div></div><div class=\"c_1 wbe h42 gsc0\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h42 gsc1\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Adeje (Tenerife, Espa\u00f1a) </div></div><div class=\"c_1 wbf h42 gsc2\"><div class=\"t_1 m0_1 xc h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">8.154  </div></div><div class=\"c_1 wc0 h42 gsc3\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h42 gsc4\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Adeje </div></div><div class=\"c_1 wbe h42 gsc5\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h42 gsc6\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Vigo (Pontevedra, Espa\u00f1a) </div></div><div class=\"c_1 wbf h42 gsc7\"><div class=\"t_1 m0_1 xc h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">7.126  </div></div><div class=\"c_1 wc0 h42 gsc8\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wbd h42 gsc9\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Vigo </div></div><div class=\"c_1 wbe h42 gsca\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wbb h46 gscb\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Desaladora de Mostaganem (Argelia) </div></div><div class=\"c_1 wbf h46 gscc\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wc0 h46 gscd\"><div class=\"t_1 m0_1 x37 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">145.784  </div></div><div class=\"c_1 wbd h46 gsce\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Algerian Energie Company S.p.a. </div></div><div class=\"c_1 wbe h46 gscf\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Metros c\u00fabicos con m\u00ednimo garantizado </div></div><div class=\"c_1 wbb h42 gsd0\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Desaladora de Guaymas (M\u00e9xico) </div></div><div class=\"c_1 wbf h42 gsd1\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wc0 h42 gsd2\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">27.234  </div></div><div class=\"c_1 wbd h42 gsd3\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Comisi\u00f3n Estatal del Agua </div></div><div class=\"c_1 wbe h42 gsd4\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Metros c\u00fabicos con m\u00ednimo garantizado </div></div><div class=\"c_1 wbb h42 gsd5\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\">Resto contratos </span></div></div><div class=\"c_1 wbf h42 gsd6\"><div class=\"t_1 m0_1 x37 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">353.809  </div></div><div class=\"c_1 wc0 h42 gsd7\"><div class=\"t_1 m0_1 xc h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">5.702  </div></div><div class=\"c_1 wbb h42 gsd8\"><div class=\"t_1 m0_1 xe h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Infraestructuras de transporte y otros </div></div><div class=\"c_1 wbf h42 gsd9\"><div class=\"t_1 m0_1 x37 h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">292.377 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc0 h42 gsda\"><div class=\"t_1 m0_1 x37 h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">189.573 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wbb h42 gsdb\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">T\u00fanel sumergido de Coatzacoalcos (M\u00e9xico) </span></div></div><div class=\"c_1 wbf h42 gsdc\"><div class=\"t_1 m0_1 x37 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">202.450  </div></div><div class=\"c_1 wc0 h42 gsdd\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wbd h42 gsde\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Gobierno del Estado de Veracruz </div></div><div class=\"c_1 wbe h42 gsdf\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Peaje directo pagado por el usuario </div></div><div class=\"c_1 wbb h42 gse0\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Autov\u00eda Conquense (Espa\u00f1a) </span></div></div><div class=\"c_1 wbf h42 gse1\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">22.865  </div></div><div class=\"c_1 wc0 h42 gse2\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wbd h42 gse3\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ministerio de Fomento </div></div><div class=\"c_1 wbe h42 gse4\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Peaje en sombra </div></div><div class=\"c_1 wbb h42 gse5\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Sociedad Concesionaria Tranvia de Murcia (Espa\u00f1a) </span></div></div><div class=\"c_1 wbf h42 gse6\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">67.062  </div></div><div class=\"c_1 wc0 h42 gse7\"><div class=\"t_1 m0_1 x37 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">156.912  </div></div><div class=\"c_1 wbd h42 gse8\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Murcia </div></div><div class=\"c_1 wbe h42 gse9\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe pagado por el usuario </div></div><div class=\"c_1 wbb h42 gsea\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Tranvia de Parla (Espa\u00f1a) </span></div></div><div class=\"c_1 wc0 h42 gseb\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">31.586  </div></div><div class=\"c_1 wbd h42 gsec\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Parla </div></div><div class=\"c_1 wbe h42 gsed\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe pagado por el usuario </div></div><div class=\"c_1 wbb h42 gsee\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">FCC Concesiones Arag\u00f3n (Espa\u00f1a) </span></div></div><div class=\"c_1 wc0 h42 gsef\"><div class=\"t_1 m0_1 xc h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.075  </div></div><div class=\"c_1 wbd h42 gsf0\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Gobierno de Arag\u00f3n </div></div><div class=\"c_1 wbe h42 gsf1\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo </div></div><div class=\"c_1 wbb h46 gsf2\"><div class=\"t_1 m0_1 xe h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Medio Ambiente  </div></div><div class=\"c_1 wbf h46 gsf3\"><div class=\"t_1 m0_1 x37 h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">564.019 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc0 h46 gsf4\"><div class=\"t_1 m0_1 x37 h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">545.150 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wbb h42 gsf5\"><div class=\"t_1 m0_1 x19 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Planta de Loeches (Alcal\u00e1 de Henares, Espa\u00f1<span class=\"__1 _3\"></span>a)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 wbf h42 gsf6\"><div class=\"t_1 m0_1 x37 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">124.098  </div></div><div class=\"c_1 wc0 h42 gsf7\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wbd h42 gsf8\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Mancomunidad del Este </div></div><div class=\"c_1 wbe h42 gsf9\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Seg\u00fan toneladas tratadas </div></div><div class=\"c_1 wbb h42 gsfa\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta de Buckinghamshire (Reino Unido) </span></div></div><div class=\"c_1 wbf h42 gsfb\"><div class=\"t_1 m0_1 x37 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">123.840  </div></div><div class=\"c_1 wc0 h42 gsfc\"><div class=\"t_1 m0_1 xc h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">9.296  </div></div><div class=\"c_1 wbd h42 gsfd\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Buckinghamshire County Council </div></div><div class=\"c_1 wbe h42 gsfe\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Variable por tonelada con m\u00ednimo garantizado </div></div><div class=\"c_1 wbb h42 gsff\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta de Mercia (Reino Unido) </span></div></div><div class=\"c_1 wbf h42 gs100\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">85.015  </div></div><div class=\"c_1 wc0 h42 gs101\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">96.722  </div></div><div class=\"c_1 wbd h42 gs102\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Herefordshire and Worcestershire County Council </div></div><div class=\"c_1 wbe h42 gs103\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Variable por tonelada con m\u00ednimo garantizado </div></div><div class=\"c_1 wbb h42 gs104\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta de Gloucestershire </span></div></div><div class=\"c_1 wbf h42 gs105\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">52.325  </div></div><div class=\"c_1 wc0 h42 gs106\"><div class=\"t_1 m0_1 x37 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">235.982  </div></div><div class=\"c_1 wbd h42 gs107\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Gloucestershire County Council </div></div><div class=\"c_1 wbe h42 gs108\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Variable por tonelada con m\u00ednimo garantizado </div></div><div class=\"c_1 wbb h42 gs109\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta de Campello (Alicante, Espa\u00f1a) </span></div></div><div class=\"c_1 wbf h42 gs10a\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">40.053  </div></div><div class=\"c_1 wc0 h42 gs10b\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wbd h42 gs10c\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Consorcio Plan Zonal XV de la Comunidad Valenciana </div></div><div class=\"c_1 wbe h42 gs10d\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Seg\u00fan toneladas tratadas </div></div><div class=\"c_1 wbb h42 gs10e\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta CTR Valladolid (Castilla y Le\u00f3n, Espa\u00f1a) </span></div></div><div class=\"c_1 wbf h42 gs10f\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">28.714  </div></div><div class=\"c_1 wc0 h42 gs110\"><div class=\"t_1 m0_1 xad h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wbd h42 gs111\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Valladolid </div></div><div class=\"c_1 wbe h42 gs112\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Seg\u00fan toneladas tratadas </div></div><div class=\"c_1 wbb h42 gs113\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta Edimburgo (Reino Unido) </span></div></div><div class=\"c_1 wbf h42 gs114\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">20.049  </div></div><div class=\"c_1 wc0 h42 gs115\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">88.234  </div></div><div class=\"c_1 wbd h42 gs116\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">City of Edinburgh and Midlothian Council </div></div><div class=\"c_1 wbe h42 gs117\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Variable por tonelada con m\u00ednimo garantizado </div></div><div class=\"c_1 wbb h42 gs118\"><div class=\"t_1 m0_1 x19 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Planta RE3 (Reino Unido) </div></div><div class=\"c_1 wbf h42 gs119\"><div class=\"t_1 m0_1 x8e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wc0 h42 gs11a\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">27.264  </div></div><div class=\"c_1 wbd h42 gs11b\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Councils de Reading, Bracknell Forest y Workin<span class=\"__1 _3\"></span>gham<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 wbe h42 gs11c\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 wbb h46 gs11d\"><div class=\"t_1 m0_1 x19 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Planta Gipuzkoa II  </div></div><div class=\"c_1 wbf h46 gs11e\"><div class=\"t_1 m0_1 x8e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wc0 h46 gs11f\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">26.242  </div></div><div class=\"c_1 wbd h46 gs120\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Consorcio de Residuos de Gipuzkoa </div></div><div class=\"c_1 wbe h46 gs121\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Variable por tonelada con m\u00ednimo garantizado </div></div><div class=\"c_1 wbb h42 gs122\"><div class=\"t_1 m0_1 x19 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Planta de Manises (Valencia, Espa\u00f1a) </div></div><div class=\"c_1 wbf h42 gs123\"><div class=\"t_1 m0_1 x8e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wc0 h42 gs124\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">17.112  </div></div><div class=\"c_1 wbd h42 gs125\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Entidad Metropolitana para el Tratamiento de Residuos </div></div><div class=\"c_1 wbe h42 gs126\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 wbb h42 gs127\"><div class=\"t_1 m0_1 x19 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Planta de Wrexham I (Reino Unido) </div></div><div class=\"c_1 wbf h42 gs128\"><div class=\"t_1 m0_1 x8e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wc0 h42 gs129\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">16.787  </div></div><div class=\"c_1 wbd h42 gs12a\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Wrexham County Borough Council </div></div><div class=\"c_1 wbe h42 gs12b\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe variable por tonelada </div></div><div class=\"c_1 wbb h42 gs12c\"><div class=\"t_1 m0_1 x19 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Planta de Wrexham II (Reino Unido) </div></div><div class=\"c_1 wbf h42 gs12d\"><div class=\"t_1 m0_1 x8e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wc0 h42 gs12e\"><div class=\"t_1 m0_1 x36 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">14.156  </div></div><div class=\"c_1 wbd h42 gs12f\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Wrexham County Borough Council </div></div><div class=\"c_1 wbe h42 gs130\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 wbb h7d gs131\"><div class=\"t_1 m0_1 xe h16 yb3 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Resto contratos </span></div></div><div class=\"c_1 wbf h7d gs132\"><div class=\"t_1 m0_1 x36 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">89.925  </div></div><div class=\"c_1 wc0 h7d gs133\"><div class=\"t_1 m0_1 x36 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">13.355  </div></div><div class=\"c_1 wbb h42 gs134\"><div class=\"t_1 m0_1 xe h15 y13d ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total Grupo FCC </div></div><div class=\"c_1 wbf h42 gs135\"><div class=\"t_1 m0_1 x20 h15 y13d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">1.612.872 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc0 h42 gs136\"><div class=\"t_1 m0_1 x37 h15 y13d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">967.753 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc3 ha7 gs138\"><div class=\"t_1 m0_1 x58 h15 y5a8 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Valor neto contable a </div><div class=\"t_1 m0_1 x10 h15 ya7 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">31 de diciembre de 2023 </div></div><div class=\"c_1 wc5 hb0 gs139\"><div class=\"t_1 m0_1 xe h15 y5a8 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Inmovilizado   </div><div class=\"t_1 m0_1 x50 h15 y11a ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">intangible </div></div><div class=\"c_1 w5c hb0 gs13a\"><div class=\"t_1 m0_1 x50 h15 y5a8 ff3_1 fs7 fc2 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">Activos </span></div><div class=\"t_1 m0_1 x62 h15 y11a ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">financieros </div></div><div class=\"c_1 wc4 hb0 gs13b\"><div class=\"t_1 m0_1 xe1 h15 y4b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Entidad concedente </div></div><div class=\"c_1 w40 hb0 gs13c\"><div class=\"t_1 m0_1 x67 h15 y4b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Mecanismo de cobro </div></div><div class=\"c_1 wc2 h42 gs13d\"><div class=\"t_1 m0_1 xe h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de agua </div></div><div class=\"c_1 wc5 h42 gs13e\"><div class=\"t_1 m0_1 x1d h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">827.682 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs13f\"><div class=\"t_1 m0_1 x24 h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">247.303 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc2 h42 gs140\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Contratos en Colombia </div></div><div class=\"c_1 wc5 h42 gs141\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">103.013  </div></div><div class=\"c_1 w5c h42 gs142\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs143\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Diversos ayuntamientos </div></div><div class=\"c_1 w40 h42 gs144\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs145\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Caltanisetta (Italia) </div></div><div class=\"c_1 wc5 h42 gs146\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">64.453  </div></div><div class=\"c_1 w5c h42 gs147\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs148\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Consorzio Ambito Territoriale Ottimale </div></div><div class=\"c_1 w40 h42 gs149\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h46 gs14a\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Jerez de la Frontera (C\u00e1diz, Espa\u00f1a) </div></div><div class=\"c_1 wc5 h46 gs14b\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">60.623  </div></div><div class=\"c_1 w5c h46 gs14c\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h46 gs14d\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Jerez de la Frontera </div></div><div class=\"c_1 w40 h46 gs14e\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs14f\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Desaladora de Jeddah (Arabia Saud\u00ed)  </div></div><div class=\"c_1 wc5 h42 gs150\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">33.937  </div></div><div class=\"c_1 w5c h42 gs151\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs152\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">General Authority of Civil Aviation (Arabi<span class=\"__1 _3\"></span>a Saud\u00ed)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w40 h42 gs153\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs154\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Acueducto Realito (M\u00e9xico) </div></div><div class=\"c_1 wc5 h42 gs155\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">29.647  </div></div><div class=\"c_1 w5c h42 gs156\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">65.766  </div></div><div class=\"c_1 wc4 h42 gs157\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Comisi\u00f3n Estatal del Agua </div></div><div class=\"c_1 w40 h42 gs158\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Modelo mixto </div></div><div class=\"c_1 wc2 h42 gs159\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Lleida (Lleida, Espa\u00f1a) </div></div><div class=\"c_1 wc5 h42 gs15a\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">28.681  </div></div><div class=\"c_1 w5c h42 gs15b\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs15c\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Lleida </div></div><div class=\"c_1 w40 h42 gs15d\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs15e\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Santander (Cantabria, Espa\u00f1a) </div></div><div class=\"c_1 wc5 h42 gs15f\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">25.120  </div></div><div class=\"c_1 w5c h42 gs160\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs161\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Santander </div></div><div class=\"c_1 w40 h42 gs162\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs163\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Llucmajor (Islas Baleares, Espa\u00f1a) </div></div><div class=\"c_1 wc5 h42 gs164\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">23.105  </div></div><div class=\"c_1 w5c h42 gs165\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs166\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Llucmajor </div></div><div class=\"c_1 w40 h42 gs167\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs168\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Badajoz (Badajoz, Espa\u00f1a) </div></div><div class=\"c_1 wc5 h42 gs169\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">22.052  </div></div><div class=\"c_1 w5c h42 gs16a\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs16b\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Badajoz </div></div><div class=\"c_1 w40 h42 gs16c\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs16d\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Contratos en \u00cele de France (Francia) </div></div><div class=\"c_1 wc5 h42 gs16e\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">20.055  </div></div><div class=\"c_1 w5c h42 gs16f\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs170\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Varios ayuntamientos de la regi\u00f3n \u00eele de France </div></div><div class=\"c_1 w40 h42 gs171\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs172\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Oviedo (Asturias, Espa\u00f1a) </div></div><div class=\"c_1 wc5 h42 gs173\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">18.539  </div></div><div class=\"c_1 w5c h42 gs174\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs175\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Oviedo </div></div><div class=\"c_1 w40 h42 gs176\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h46 gs177\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Adeje (Tenerife, Espa\u00f1a) </div></div><div class=\"c_1 wc5 h46 gs178\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">14.626  </div></div><div class=\"c_1 w5c h46 gs179\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h46 gs17a\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Adeje </div></div><div class=\"c_1 w40 h46 gs17b\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs17c\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Vigo (Pontevedra, Espa\u00f1a) </div></div><div class=\"c_1 wc5 h42 gs17d\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">14.251  </div></div><div class=\"c_1 w5c h42 gs17e\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs17f\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Vigo </div></div><div class=\"c_1 w40 h42 gs180\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Usuario en funci\u00f3n del consumo </div></div><div class=\"c_1 wc2 h42 gs181\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Desaladora de Mostaganem (Argelia) </div></div><div class=\"c_1 wc5 h42 gs182\"><div class=\"t_1 m0_1 x1e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs183\"><div class=\"t_1 m0_1 x24 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">142.575  </div></div><div class=\"c_1 wc4 h42 gs184\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Algerian Energie Company S.p.a. </div></div><div class=\"c_1 w40 h42 gs185\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Metros c\u00fabicos con m\u00ednimo garantizado </div></div><div class=\"c_1 wc2 h42 gs186\"><div class=\"t_1 m0_1 x58 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Desaladora de Guaymas (M\u00e9xico) </div></div><div class=\"c_1 wc5 h42 gs187\"><div class=\"t_1 m0_1 x1e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs188\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">31.762  </div></div><div class=\"c_1 wc4 h42 gs189\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Comisi\u00f3n Estatal del Agua </div></div><div class=\"c_1 w40 h42 gs18a\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Metros c\u00fabicos con m\u00ednimo garantizado </div></div><div class=\"c_1 wc2 h42 gs18b\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">   <span class=\"ls0_1\"> Resto contratos </span></div></div><div class=\"c_1 wc5 h42 gs18c\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">369.579  </div></div><div class=\"c_1 w5c h42 gs18d\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">7.200  </div></div><div class=\"c_1 wc2 h42 gs18e\"><div class=\"t_1 m0_1 xe h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Infraestructuras de transporte y otros </div></div><div class=\"c_1 wc5 h42 gs18f\"><div class=\"t_1 m0_1 x1d h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">339.543 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs190\"><div class=\"t_1 m0_1 x24 h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">149.609 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc2 h42 gs191\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">T\u00fanel sumergido de Coatzacoalcos (M\u00e9xico) </span></div></div><div class=\"c_1 wc5 h42 gs192\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">236.485  </div></div><div class=\"c_1 w5c h42 gs193\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs194\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Gobierno del Estado de Veracruz </div></div><div class=\"c_1 w40 h42 gs195\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Peaje directo pagado por el usuario </div></div><div class=\"c_1 wc2 h42 gs196\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">   Autov\u00eda Conquense (Espa\u00f1a) </span></div></div><div class=\"c_1 wc5 h42 gs197\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">33.240  </div></div><div class=\"c_1 w5c h42 gs198\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs199\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ministerio de Fomento </div></div><div class=\"c_1 w40 h42 gs19a\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Peaje en sombra </div></div><div class=\"c_1 wc2 h42 gs19b\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Sociedad Concesionaria Tranvia de Murcia (Espa\u00f1a) </span></div></div><div class=\"c_1 wc5 h42 gs19c\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">69.818  </div></div><div class=\"c_1 w5c h42 gs19d\"><div class=\"t_1 m0_1 x24 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">149.609  </div></div><div class=\"c_1 wc4 h42 gs19e\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ayuntamiento de Murcia </div></div><div class=\"c_1 w40 h42 gs19f\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe pagado por el usuario </div></div><div class=\"c_1 wc2 h46 gs1a0\"><div class=\"t_1 m0_1 xe h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Medio Ambiente  </div></div><div class=\"c_1 wc5 h46 gs1a1\"><div class=\"t_1 m0_1 x1d h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">375.937 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h46 gs1a2\"><div class=\"t_1 m0_1 x24 h15 yc7 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">211.652 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc2 h42 gs1a3\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta de Buckinghamshire (Reino Unido) </span></div></div><div class=\"c_1 wc5 h42 gs1a4\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">126.764  </div></div><div class=\"c_1 w5c h42 gs1a5\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">8.960  </div></div><div class=\"c_1 wc4 h42 gs1a6\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Buckinghamshire County Council </div></div><div class=\"c_1 w40 h42 gs1a7\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Variable por tonelada con m\u00ednimo garantizado </div></div><div class=\"c_1 wc2 h42 gs1a8\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\"> Planta de Loeches (Alcal\u00e1 de Henare<span class=\"__1 _3\"></span>s, Espa\u00f1a)<span class=\"__1 _6\"></span> </span></div></div><div class=\"c_1 wc5 h42 gs1a9\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">105.662  </div></div><div class=\"c_1 w5c h42 gs1aa\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs1ab\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Mancomunidad del Este </div></div><div class=\"c_1 w40 h42 gs1ac\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Seg\u00fan toneladas tratadas </div></div><div class=\"c_1 wc2 h42 gs1ad\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta de Campello (Alicante, Espa\u00f1a) </span></div></div><div class=\"c_1 wc5 h42 gs1ae\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">45.072  </div></div><div class=\"c_1 w5c h42 gs1af\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs1b0\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Consorcio Plan Zonal XV de la Comunidad Valenciana </div></div><div class=\"c_1 w40 h42 gs1b1\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Seg\u00fan toneladas tratadas </div></div><div class=\"c_1 wc2 h42 gs1b2\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\"> Planta de Granada (Granada, Espa\u00f1a) </span></div></div><div class=\"c_1 wc5 h42 gs1b3\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">28.047  </div></div><div class=\"c_1 w5c h42 gs1b4\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs1b5\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Diputaci\u00f3n provincial de Granada </div></div><div class=\"c_1 w40 h42 gs1b6\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Seg\u00fan toneladas tratadas </div></div><div class=\"c_1 wc2 h42 gs1b7\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta Edimburgo (Reino Unido) </span></div></div><div class=\"c_1 wc5 h42 gs1b8\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">20.118  </div></div><div class=\"c_1 w5c h42 gs1b9\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">86.838  </div></div><div class=\"c_1 wc4 h42 gs1ba\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">City of Edinburgh and Midlothian Council </div></div><div class=\"c_1 w40 h42 gs1bb\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Variable por tonelada con m\u00ednimo garantizado </div></div><div class=\"c_1 wc2 h42 gs1bc\"><div class=\"t_1 m0_1 xe h16 yb3 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta reciclaje Houston (Estados Unid<span class=\"__1 _3\"></span>os) </span></div></div><div class=\"c_1 wc5 h42 gs1bd\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">17.165  </div></div><div class=\"c_1 w5c h42 gs1be\"><div class=\"t_1 m0_1 x4d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h42 gs1bf\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">City of Houston </div></div><div class=\"c_1 w40 h42 gs1c0\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Seg\u00fan toneladas tratadas </div></div><div class=\"c_1 wc2 h42 gs1c1\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\"> Planta Gipuzkoa II  </span></div></div><div class=\"c_1 wc5 h42 gs1c2\"><div class=\"t_1 m0_1 x1e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs1c3\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">27.506  </div></div><div class=\"c_1 wc4 h42 gs1c4\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Consorcio de Residuos de Gipuzkoa </div></div><div class=\"c_1 w40 h42 gs1c5\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Variable por tonelada con m\u00ednimo garantizado </div></div><div class=\"c_1 wc2 h42 gs1c6\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\"> Planta RE3 (Reino Unido) </span></div></div><div class=\"c_1 wc5 h42 gs1c7\"><div class=\"t_1 m0_1 x1e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs1c8\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">26.403  </div></div><div class=\"c_1 wc4 h42 gs1c9\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Councils de Reading, Bracknell Forest y Workin<span class=\"__1 _3\"></span>gham<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w40 h42 gs1ca\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 wc2 h46 gs1cb\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Planta de Manises (Valencia, Espa\u00f1a) </span></div></div><div class=\"c_1 wc5 h46 gs1cc\"><div class=\"t_1 m0_1 x1e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h46 gs1cd\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">17.262  </div></div><div class=\"c_1 wc4 h46 gs1ce\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Entidad Metropolitana para el Tratamiento de Residuos </div></div><div class=\"c_1 w40 h46 gs1cf\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 wc2 h42 gs1d0\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\"> Planta de Wrexham I (Reino Unido) </span></div></div><div class=\"c_1 wc5 h42 gs1d1\"><div class=\"t_1 m0_1 x1e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs1d2\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">16.388  </div></div><div class=\"c_1 wc4 h42 gs1d3\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Wrexham County Borough Council </div></div><div class=\"c_1 w40 h42 gs1d4\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 wc2 h42 gs1d5\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\"> Planta de Wrexham II (Reino Unido) </span></div></div><div class=\"c_1 wc5 h42 gs1d6\"><div class=\"t_1 m0_1 x1e h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs1d7\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">14.692  </div></div><div class=\"c_1 wc4 h42 gs1d8\"><div class=\"t_1 m0_1 x1d h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Wrexham County Borough Council </div></div><div class=\"c_1 w40 h42 gs1d9\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe fijo m\u00e1s importe variable por tonelad<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 wc2 h42 gs1da\"><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">     <span class=\"ls0_1\">Resto contratos </span></div></div><div class=\"c_1 wc5 h42 gs1db\"><div class=\"t_1 m0_1 x23 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">33.109  </div></div><div class=\"c_1 w5c h42 gs1dc\"><div class=\"t_1 m0_1 x20 h16 yc7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">13.604  </div></div><div class=\"c_1 wc2 h42 gs1dd\"><div class=\"t_1 m0_1 xe h15 y13d ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total Grupo FCC </div></div><div class=\"c_1 wc5 h42 gs1de\"><div class=\"t_1 m0_1 xe4 h15 y13d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">1.543.161 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5c h42 gs1df\"><div class=\"t_1 m0_1 x24 h15 y13d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">608.565 <span class=\"ls0_1\"> </span></div></div>La ac<span class=\"__1 _3\"></span>tividad <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>servicios <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>agua <span class=\"__1 _20\"></span>se caracteriza<span class=\"__1 _20\"></span> por <span class=\"__1 _3\"></span>tener <span class=\"__1 _20\"></span>un n\u00famer<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>muy <span class=\"__1 _3\"></span>elevado <span class=\"__1 _20\"></span>de contrat<span class=\"__1 _3\"></span>os, <span class=\"__1 _3\"></span>siendo<span class=\"__1 _3\"></span> los <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>significati<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>detallan <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>cuadro <span class=\"__1 _13\"></span>an<span class=\"__1 _3\"></span>terior. <span class=\"__1 _7\"></span>Los <span class=\"__1 _13\"></span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _7\"></span>tienen <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>mo <span class=\"__1 _7\"></span>actividad principal <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>ciclo <span class=\"__1 _1a\"> </span>integral <span class=\"__1 _13\"></span>del <span class=\"__1 _1a\"> </span>agua <span class=\"__1 _1a\"> </span>desde <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>captaci\u00f3n, <span class=\"__1 _2d\"> </span>transporte, <span class=\"__1 _1a\"> </span>tratamient<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>dist<span class=\"__1 _3\"></span>ribuci\u00f3n <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> centros <span class=\"__1 _1a\"> </span>urbanos <span class=\"__1 _1a\"> </span>mediante <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>utilizaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>redes <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>distribuci\u00f3n <span class=\"__1 _1a\"> </span>e <span class=\"__1 _1a\"> </span>instalaciones <span class=\"__1 _1a\"> </span>complejas <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> tratamiento <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _1a\"> </span>agua <span class=\"__1 _1a\"> </span>para<span class=\"__1 _20\"></span> <span class=\"__1 _32\"> </span>su <span class=\"__1 _1a\"> </span>potabiliz<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _1a\"> </span>hasta<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>captaci\u00f3n <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>depuraci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>aguas <span class=\"__1 _1a\"> </span>residuales.<span class=\"__1 _3\"></span> Comprende <span class=\"__1 _18\"> </span>tanto <span class=\"__1 _18\"> </span>la <span class=\"__1 _18\"> </span>construcci\u00f3n <span class=\"__1 _38\"> </span>como <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>m<span class=\"__1 _6\"></span>ante<span class=\"__1 _3\"></span>nimiento <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>redes <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>agua <span class=\"__1 _18\"> </span>y <span class=\"__1 _33\"> </span>alcantarillado<span class=\"__1 _3\"></span>, desaladoras, <span class=\"__1 _3\"></span>potabilizador<span class=\"__1 _3\"></span>as y depu<span class=\"__1 _3\"></span>radoras. <span class=\"__1 _3\"></span>General<span class=\"__1 _3\"></span>mente, la fac<span class=\"__1 _20\"></span>turaci\u00f3n se re<span class=\"__1 _3\"></span>aliza en <span class=\"__1 _3\"></span>funci\u00f3n del <span class=\"__1 _3\"></span>uso del <span class=\"__1 _c\"></span>serv<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>cio <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>parte <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>abonados, <span class=\"__1 _3\"></span>por <span class=\"__1 _c\"></span>lo <span class=\"__1 _20\"></span>que, <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>mayor\u00eda <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>casos, <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>flujos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>caja <span class=\"__1 _20\"></span>dependen<span class=\"__1 _3\"></span> del <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nsu<span class=\"__1 _20\"></span>mo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>agua <span class=\"__1 _7\"></span>que, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>general, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>muestra <span class=\"__1 _7\"></span>constante <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>lo <span class=\"__1 _13\"></span>largo<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>tiempo. <span class=\"__1 _7\"></span>No <span class=\"__1 _13\"></span>obstan<span class=\"__1 _3\"></span>te, <span class=\"__1 _7\"></span>los contratos <span class=\"__1 _20\"></span>suelen <span class=\"__1 _c\"></span>incorporar <span class=\"__1 _c\"></span>cl\u00e1usulas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>revisi\u00f3n <span class=\"__1 _c\"></span>peri\u00f3dicas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>tarifa <span class=\"__1 _20\"></span>para <span class=\"__1 _c\"></span>asegurar <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>recuperabilidad de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>inversi\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>realizada <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>concesionario,<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>fijan <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>tarifas <span class=\"__1 _2d\"></span>futuras <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>funci\u00f3n <span class=\"__1 _13\"></span>del consumo <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>periodos <span class=\"__1 _2d\"> </span>anteriores <span class=\"__1 _2d\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>otras <span class=\"__1 _2d\"> </span>v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>les <span class=\"__1 _2d\"></span>como <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>inflaci\u00f3n. <span class=\"__1 _2d\"> </span>Para <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>realizaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>sus actividades, las <span class=\"__1 _6\"></span>concesi<span class=\"__1 _3\"></span>onarias construyen o <span class=\"__1 _6\"></span>reciben el derecho <span class=\"__1 _6\"></span>de uso<span class=\"__1 _6\"></span> sobre <span class=\"__1 _6\"></span>las redes de <span class=\"__1 _6\"></span>distribuci<span class=\"__1 _3\"></span>\u00f3n y <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>alcantarillado, <span class=\"__1 _2c\"> </span>as\u00ed <span class=\"__1 _14\"> </span>como <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>instalaciones<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>complejas <span class=\"__1 _2c\"> </span>necesarias <span class=\"__1 _14\"> </span>para <span class=\"__1 _2c\"> </span>la <span class=\"__1 _14\"> </span>potabilizaci\u00f3n <span class=\"__1 _2c\"> </span>y depuraci\u00f3n. Los per\u00edodos concesi<span class=\"__1 _3\"></span>onales de este tipo de concesiones oscilan entre diferentes<span class=\"__1 _3\"></span> periodos, alcanzando <span class=\"__1 _20\"></span>hasta <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>m\u00e1ximo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>75 <span class=\"__1 _3\"></span>a\u00f1os <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>instalacio<span class=\"__1 _3\"></span>nes <span class=\"__1 _20\"></span>revierten <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>entidad <span class=\"__1 _20\"></span>concedente <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>t\u00e9rmino del periodo de con<span class=\"__1 _3\"></span>cesi\u00f3n, sin recib<span class=\"__1 _3\"></span>ir compensaci<span class=\"__1 _3\"></span>\u00f3n alguna.  En <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>may<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _6\"></span>consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>integraci\u00f3n global, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>import<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cobr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>depend<span class=\"__1 _3\"></span>e del <span class=\"__1 _6\"></span>uso <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>realiza <span class=\"__1 _6\"></span>del servicio, <span class=\"__1 _6\"></span>siendo <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>tan<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>importe v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>le, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>conc<span class=\"__1 _3\"></span>esionario <span class=\"__1 _6\"></span>quien<span class=\"__1 _3\"></span> soporta <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>riesgo  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>demanda <span class=\"__1 _1a\"> </span>por  l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>se  r<span class=\"__1 _20\"></span>egistr<span class=\"__1 _6\"></span>an <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>activos <span class=\"__1 _1a\"> </span>intangibles. <span class=\"__1 _1a\"> </span>Si <span class=\"__1 _32\"> </span>bien <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>casos excepcionales, prin<span class=\"__1 _3\"></span>cipalmen<span class=\"__1 _3\"></span>te en el caso de las planta<span class=\"__1 _3\"></span>s de desalaci\u00f3n, el cobr<span class=\"__1 _3\"></span>o se recibe en funci\u00f3n d<span class=\"__1 _3\"></span>e los <span class=\"__1 _6\"></span>metros <span class=\"__1 _6\"></span>c\u00fabicos <span class=\"__1 _7\"></span>efectivamente <span class=\"__1 _6\"></span>desalados, <span class=\"__1 _6\"></span>garanti<span class=\"__1 _3\"></span>zando <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>concedente <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>nivel<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>m\u00ednimo <span class=\"__1 _6\"></span>asegurado independiente<span class=\"__1 _3\"></span>mente <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>v<span class=\"__1 _3\"></span>olumen, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>tales<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>garantizados <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>cl<span class=\"__1 _3\"></span>asifican <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>activos financieros al cubrir<span class=\"__1 _3\"></span> estos el valor razonab<span class=\"__1 _3\"></span>le de los s<span class=\"__1 _3\"></span>ervicios de const<span class=\"__1 _3\"></span>rucci\u00f3n. Dentro de <span class=\"__1 _6\"></span>la actividad <span class=\"__1 _6\"></span>de \u201c<span class=\"ff1_1\">Medio <span class=\"__1 _6\"></span>Ambient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>y <span class=\"ffc\">Otros\u201d, se <span class=\"__1 _6\"></span>incluyen principalmente contratos <span class=\"__1 _6\"></span>relativ<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> </span></span>la <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nstruc<span class=\"__1 _3\"></span>ci\u00f3n, <span class=\"__1 _7\"></span>explotaci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>mant<span class=\"__1 _3\"></span>enimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>stalaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>trata<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>residuos, <span class=\"__1 _7\"></span>tanto <span class=\"__1 _7\"></span>en Espa\u00f1a <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>Reino <span class=\"__1 _2d\"></span>Unido <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>Estados <span class=\"__1 _2d\"> </span>Unidos. <span class=\"__1 _2d\"> </span>Los <span class=\"__1 _1a\"> </span>contratos <span class=\"__1 _2d\"></span>incorporan <span class=\"__1 _2d\"></span>cl\u00e1usulas <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>revisi\u00f3n <span class=\"__1 _1a\"> </span>de<span class=\"__1 _20\"></span> precios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>diversas <span class=\"__1 _13\"></span>variables, <span class=\"__1 _13\"></span>tales <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>inflaci\u00f3n, <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>costes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>energ\u00eda <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"> </span>los <span class=\"__1 _13\"></span>costes salariales.  Para  la <span class=\"__1 _1a\"> </span>clasificaci\u00f3n  de  las <span class=\"__1 _32\"> </span>concesi<span class=\"__1 _3\"></span>ones  como  ac<span class=\"__1 _3\"></span>tivos  intangib<span class=\"__1 _3\"></span>les  o  fin<span class=\"__1 _3\"></span>ancieros,  se  ha<span class=\"__1 _3\"></span>n analizado <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>contratos<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>ara <span class=\"__1 _20\"></span>determinar q<span class=\"__1 _3\"></span>u\u00e9 part<span class=\"__1 _20\"></span>e del <span class=\"__1 _20\"></span>contrato sop<span class=\"__1 _3\"></span>orta <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _20\"></span>de demand<span class=\"__1 _3\"></span>a. Aq<span class=\"__1 _3\"></span>uellos<span class=\"__1 _3\"></span> contratos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fact<span class=\"__1 _3\"></span>uraci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>det<span class=\"__1 _3\"></span>ermina <span class=\"__1 _13\"></span>\u00fanicament<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>fun<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>bro <span class=\"__1 _13\"></span>fijo <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>n <span class=\"__1 _13\"></span>importe<span class=\"__1 _3\"></span> variable <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>funci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las t<span class=\"__1 _3\"></span>oneladas <span class=\"__1 _20\"></span>tratadas, <span class=\"__1 _20\"></span>dado <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>\u00faltimo <span class=\"__1 _3\"></span>es <span class=\"__1 _20\"></span>residual <span class=\"__1 _20\"></span>y e<span class=\"__1 _3\"></span>l <span class=\"__1 _20\"></span>coste d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>los s<span class=\"__1 _20\"></span>erv<span class=\"__1 _6\"></span>ici<span class=\"__1 _3\"></span>os de <span class=\"__1 _13\"></span>constru<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>cubre <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ustancialmente <span class=\"__1 _7\"></span>mediante <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>cobro <span class=\"__1 _13\"></span>fijo, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>totalidad <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>concesi\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>ha considerado <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>activo <span class=\"__1 _6\"></span>financiero, <span class=\"__1 _7\"></span>salvo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>plantas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Buckinghamshire, <span class=\"__1 _7\"></span>Edimburgo<span class=\"ls3b\">, </span>Gloucestershire <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Mercia <span class=\"__1 _7\"></span>(en <span class=\"__1 _6\"></span>Reino <span class=\"__1 _7\"></span>Unido), <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>componente <span class=\"__1 _7\"></span>intangible <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>significativo <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>por tanto se registran c<span class=\"__1 _3\"></span>omo modelo<span class=\"__1 _3\"></span>s mixtos<span class=\"ls14\">. </span> La <span class=\"__1 _35\"> </span>actividad <span class=\"__1 _18\"> </span>\u201c<span class=\"__1 _6\"></span>Infraestruc<span class=\"__1 _20\"></span>turas <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>transporte <span class=\"__1 _33\"> </span>y <span class=\"__1 _33\"> </span>Otros\u201d <span class=\"__1 _35\"> </span>incluye <span class=\"__1 _33\"> </span>por <span class=\"__1 _35\"> </span>una <span class=\"__1 _33\"> </span>parte, <span class=\"__1 _35\"> </span>las <span class=\"__1 _33\"> </span>concesiones pertenecientes <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>actividad <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>autopistas <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>t\u00faneles<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>tienen<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ida<span class=\"__1 _20\"></span>d <span class=\"__1 _13\"></span>principal <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>gesti\u00f3n,<span class=\"__1 _3\"></span> promoci\u00f3n, <span class=\"__1 _13\"></span>desarr<span class=\"__1 _3\"></span>ollo <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>xplotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>infra<span class=\"__1 _3\"></span>estructuras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>transporte <span class=\"__1 _13\"></span>terre<span class=\"__1 _3\"></span>stre, <span class=\"__1 _13\"></span>fund<span class=\"__1 _3\"></span>amentalmente<span class=\"__1 _3\"></span> autopistas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>t\u00faneles <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>peaje. <span class=\"__1 _2d\"> </span>Comprende <span class=\"__1 _2d\"> </span>tanto <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"></span>construcci\u00f3n <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>posterior <span class=\"__1 _2d\"></span>conservaci\u00f3n <span class=\"__1 _13\"></span>y mantenimiento <span class=\"__1 _3\"></span>de las <span class=\"__1 _20\"></span>citadas infraestructuras <span class=\"__1 _3\"></span>a l<span class=\"__1 _3\"></span>o larg<span class=\"__1 _3\"></span>o de un <span class=\"__1 _3\"></span>dilatado <span class=\"__1 _3\"></span>periodo <span class=\"__1 _3\"></span>concesional qu<span class=\"__1 _3\"></span>e pued<span class=\"__1 _20\"></span>e oscilar en <span class=\"__1 _3\"></span>un amplio<span class=\"__1 _3\"></span> abanic<span class=\"__1 _3\"></span>o desde l<span class=\"__1 _3\"></span>os 25 <span class=\"__1 _3\"></span>a los <span class=\"__1 _20\"></span>7<span class=\"__1 _6\"></span>5 <span class=\"__1 _20\"></span>a\u00f1os. La facturaci\u00f3n <span class=\"__1 _3\"></span>suele <span class=\"__1 _3\"></span>realizarse <span class=\"__1 _3\"></span>en funci\u00f3n <span class=\"__1 _3\"></span>de la<span class=\"__1 _20\"></span> intensidad del <span class=\"__1 _6\"></span>tr\u00e1fico <span class=\"__1 _6\"></span>tanto mediante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cobr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>peaje <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los veh\u00edculos <span class=\"__1 _6\"></span>directa<span class=\"__1 _3\"></span>mente, <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _6\"></span>mediant<span class=\"__1 _20\"></span>e el <span class=\"__1 _6\"></span>peaje <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sombra, <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>caja <span class=\"__1 _6\"></span>son variables <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la citada <span class=\"__1 _6\"></span>intensidad <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> tr\u00e1fico, observ\u00e1n<span class=\"__1 _3\"></span>dose generalment<span class=\"__1 _3\"></span>e una tendencia<span class=\"__1 _3\"></span> creciente<span class=\"__1 _3\"></span> conforme a<span class=\"__1 _3\"></span>vanza el period<span class=\"__1 _3\"></span>o concesional,<span class=\"__1 _20\"></span> motivo <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>cual, <span class=\"__1 _32\"> </span>al <span class=\"__1 _1a\"> </span>soportar <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>concesionari<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>riesgo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>demanda, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>registran <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>activos<span class=\"__1 _3\"></span> intangibles. <span class=\"__1 _2f\"> </span>Los <span class=\"__1 _2e\"> </span>contratos <span class=\"__1 _2e\"> </span>general<span class=\"__1 _3\"></span>mente <span class=\"__1 _2f\"> </span>comprenden <span class=\"__1 _2e\"> </span>tanto <span class=\"__1 _2f\"> </span>la <span class=\"__1 _2e\"> </span>construcci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2e\"> </span>o <span class=\"__1 _2f\"> </span>mejora <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _3\"></span>a infraestructura <span class=\"__1 _3\"></span>sobre <span class=\"__1 _20\"></span>la que el <span class=\"__1 _20\"></span>concesionario recib<span class=\"__1 _20\"></span>e un <span class=\"__1 _3\"></span>derecho de <span class=\"__1 _20\"></span>uso, como <span class=\"__1 _20\"></span>la prestaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>servicios<span class=\"__1 _20\"></span> de mant<span class=\"__1 _3\"></span>enimiento, <span class=\"__1 _20\"></span>revirtiendo <span class=\"__1 _3\"></span>la in<span class=\"__1 _3\"></span>fraestructura <span class=\"__1 _20\"></span>al final <span class=\"__1 _20\"></span>de la <span class=\"__1 _3\"></span>vida <span class=\"__1 _3\"></span>\u00fatil <span class=\"__1 _20\"></span>al conceden<span class=\"__1 _3\"></span>te, generalmen<span class=\"__1 _3\"></span>te si<span class=\"__1 _20\"></span>n<span class=\"__1 _5f\"> </span>recibir <span class=\"__1 _2c\"> </span>compensaci\u00f3n. <span class=\"__1 _2c\"> </span>En <span class=\"__1 _2c\"> </span>determinados  casos, <span class=\"__1 _14\"> </span>existen  mecanismos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>com<span class=\"__1 _3\"></span>pensaci\u00f3n, <span class=\"__1 _2c\"> </span>como <span class=\"__1 _2c\"> </span>por ejemplo un alargamien<span class=\"__1 _3\"></span>to del periodo concesional<span class=\"__1 _3\"></span> o un aumento del precio del peaje,<span class=\"__1 _3\"></span> de tal forma que se <span class=\"__1 _1a\"> </span>asegure <span class=\"__1 _1a\"> </span>un<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>m\u00ednimo <span class=\"__1 _1a\"> </span>r<span class=\"__1 _3\"></span>etorno <span class=\"__1 _1a\"> </span>al <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>nc<span class=\"__1 _3\"></span>esionario.<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Por <span class=\"__1 _1a\"> </span>otra <span class=\"__1 _1a\"> </span>par<span class=\"__1 _3\"></span>te, <span class=\"__1 _1a\"> </span>incluye <span class=\"__1 _1a\"> </span>adem\u00e1s <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>explotaci\u00f3n <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> tranv\u00edas u<span class=\"__1 _3\"></span>rbanos y <span class=\"__1 _20\"></span>otros sistemas <span class=\"__1 _3\"></span>de tran<span class=\"__1 _3\"></span>sporte <span class=\"__1 _3\"></span>urbanos <span class=\"__1 _20\"></span>en los que<span class=\"__1 _3\"></span> el <span class=\"__1 _3\"></span>cobro <span class=\"__1 _3\"></span>se re<span class=\"__1 _3\"></span>cibe ya <span class=\"__1 _3\"></span>sea, <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ediant<span class=\"__1 _20\"></span>e el <span class=\"__1 _6\"></span>cobro <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>importes <span class=\"__1 _6\"></span>fijos <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>determinables <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>tomar <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>forma <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>subvenci\u00f3n <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>canon <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>que<span class=\"__1 _3\"></span> suelen <span class=\"__1 _6\"></span>incorporar <span class=\"__1 _6\"></span>cl\u00e1usulas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>equilibrio <span class=\"__1 _6\"></span>financiero <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>asegurar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>recuperaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>inversi\u00f3n <span class=\"__1 _6\"></span>por parte del concesionari<span class=\"__1 _3\"></span>o; o bien, en algu<span class=\"__1 _3\"></span>nos contratos <span class=\"__1 _3\"></span>se reciben importe<span class=\"__1 _3\"></span>s directament<span class=\"__1 _3\"></span>e de los viajeros<span class=\"__1 _3\"></span> mediante el cobr<span class=\"__1 _3\"></span>o del billete <span class=\"__1 _3\"></span>o por la explotaci\u00f3n d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os soportes pu<span class=\"__1 _3\"></span>blicitarios<span class=\"ls14\">. </span><span class=\"ff5\"> </span>Asimismo, <span class=\"__1 _20\"></span>hay <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>indicar <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>concesionarias <span class=\"__1 _20\"></span>participadas <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _c\"></span>Grupo est\u00e1n <span class=\"__1 _c\"></span>obligadas, de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>concesionales, <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>adquirir <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>construir <span class=\"__1 _13\"></span>du<span class=\"__1 _3\"></span>rante <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>periodo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>concesi\u00f3n<span class=\"__1 _3\"></span> elementos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>movilizado <span class=\"__1 _7\"></span>afectos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>imp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rte <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>87.425 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span> 2024 (336.510 <span class=\"__1 _3\"></span>miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de <span class=\"__1 _3\"></span>20<span class=\"ls9\">23</span>) (nota 7.a<span class=\"__1 _3\"></span>). Por  \u00faltimo,  cabe  mencion<span class=\"__1 _3\"></span>ar  que  durante  el  ejercicio  2024  se  ha  procedido  a  reesti<span class=\"__1 _3\"></span>mar  el  valor<span class=\"__1 _3\"></span> recuperable <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>principales <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncesionales. <span class=\"__1 _7\"></span>Como <span class=\"__1 _13\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>an<span class=\"__1 _3\"></span>\u00e1lisis <span class=\"__1 _7\"></span>realizado <span class=\"__1 _13\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ha puesto de manifiesto la n<span class=\"__1 _3\"></span>ecesidad de registra<span class=\"__1 _3\"></span>r deterioros. Adici<span class=\"__1 _3\"></span>onalmente, una par<span class=\"__1 _3\"></span>te importante de la<span class=\"__1 _20\"></span> cartera de activos conc<span class=\"__1 _3\"></span>esionales se corresponde c<span class=\"__1 _3\"></span>on contratos no sujet<span class=\"__1 _3\"></span>os a riesgo de demanda, lo que<span class=\"__1 _3\"></span> reduce notable<span class=\"__1 _3\"></span>mente el riesg<span class=\"__1 _3\"></span>o de deterioro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "12.<span class=\"ff9\"> <span class=\"__1 _39\"> </span></span>INVERSIONES CONTABIL<span class=\"__1 _3\"></span>IZADAS APLICANDO<span class=\"__1 _3\"></span> EL M\u00c9TODO DE LA P<span class=\"__1 _3\"></span>ARTICIPACI\u00d3<span class=\"__1 _3\"></span>N Figuran <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>inversiones <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>contabilizada<span class=\"__1 _20\"></span>s <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>\u00e9<span class=\"__1 _3\"></span>todo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la participaci\u00f3n, <span class=\"__1 _20\"></span>as\u00ed <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>cr\u00e9ditos no <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>rri<span class=\"__1 _3\"></span>entes <span class=\"__1 _20\"></span>otorgados <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>mismas <span class=\"__1 _20\"></span>que, <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>se in<span class=\"__1 _3\"></span>dica <span class=\"__1 _20\"></span>en la <span class=\"__1 _c\"></span>nota 2.b), <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ap<span class=\"__1 _3\"></span>lica <span class=\"__1 _7\"></span>tanto <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>negocios <span class=\"__1 _13\"></span>conjunt<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>cuyo <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>esglose <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>el siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Negocios conjuntos 79.463 <span class=\"ls0_1\"> </span>145.819 <span class=\"ls0_1\"> </span>    <span class=\"ls0_1\">Valor inversi\u00f3n  </span>(17.523) 48.724      <span class=\"ls0_1\">Cr\u00e9ditos </span>96.986  97.095  Sociedades asociadas 441.232 <span class=\"ls0_1\"> </span>888.469 <span class=\"ls0_1\"> </span>    <span class=\"ls0_1\">Valor inversi\u00f3n </span>149.559  670.460      <span class=\"ls0_1\">Cr\u00e9ditos </span>291.673  218.009  520.695 <span class=\"ls0_1\"> </span>1.034.288 <span class=\"ls0_1\"> </span>La <span class=\"__1 _13\"></span>principal <span class=\"__1 _13\"></span>difer<span class=\"__1 _3\"></span>encia <span class=\"__1 _13\"></span>res<span class=\"__1 _3\"></span>pecto <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>jercicio <span class=\"__1 _13\"></span>anteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>debe <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>han reclasificado a <span class=\"__1 _6\"></span>\u201dActivos <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>corrient<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>mant<span class=\"__1 _3\"></span>enidos para <span class=\"__1 _6\"></span>la venta\u201d <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>sigu<span class=\"__1 _3\"></span>ientes <span class=\"__1 _6\"></span>i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>aport<span class=\"__1 _3\"></span>ados <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> el mes de mayo de <span class=\"__1 _3\"></span>2024 por los seg<span class=\"__1 _3\"></span>mentos de acti<span class=\"__1 _3\"></span>vidad de Ce<span class=\"__1 _3\"></span>mento e Inmobiliari<span class=\"__1 _20\"></span>a (no<span class=\"__1 _6\"></span>ta<span class=\"__1 _3\"></span> 5): 31.05.2024<span class=\"ls0_1\"> </span>Negocios conjuntos 43.081 <span class=\"ls0_1\"> </span> Valor inversi\u00f3n  43.081   Cr\u00e9ditos - Sociedades asociadas 518.538 <span class=\"ls0_1\"> </span> Valor inversi\u00f3n 514.570   Cr\u00e9ditos 3.968  561.619 <span class=\"ls0_1\"> </span><div class=\"c_1 w2_1 h0_2 gs1e1\"><div class=\"t_1 m0_1 xed h2_1 y2_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xed h2_1 y3_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xed h41 y4_1 ff2_1 fsb fc1_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _4a\"> </span> </div><div class=\"t_1 m0_1 x5b h2a y134 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">59<span class=\"ls0_1\"> </span></span></div><div class=\"t_1 m0_1 x5b h2_1 y1ba ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y1bb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _18\"> </span>los <span class=\"__1 _33\"> </span>siguientes <span class=\"__1 _18\"> </span>apartados <span class=\"__1 _18\"> </span>figuran <span class=\"__1 _18\"> </span>por <span class=\"__1 _33\"> </span>sociedades <span class=\"__1 _33\"> </span>los <span class=\"__1 _18\"> </span>importes <span class=\"__1 _18\"> </span>mencionados <span class=\"__1 _18\"> </span>en <span class=\"__1 _33\"> </span>la <span class=\"__1 _18\"> </span>columna<span class=\"__1 _20\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y1bc ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u201cReclasificaci<span class=\"__1 _3\"></span>\u00f3n a activos no corrient<span class=\"__1 _3\"></span>es mantenid<span class=\"__1 _3\"></span>os para la venta<span class=\"__1 _3\"></span>\u201d<span class=\"ff1_1\">. </span></div><div class=\"t_1 m0_1 x66 h2_1 y1bd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y1be ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adicionalmente,<span class=\"__1 _3\"></span> en<span class=\"__1 _3\"></span> la <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>lu<span class=\"__1 _3\"></span>mna <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>R<span class=\"__1 _3\"></span>esultado <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>ejercicio pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ced<span class=\"__1 _3\"></span>ente <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>eraciones <span class=\"__1 _20\"></span>interrumpidas <span class=\"__1 _3\"></span>net<span class=\"__1 _3\"></span>o </div><div class=\"t_1 m0_1 x66 h2_1 y1bf ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _7\"></span>impuestos\u201d <span class=\"__1 _7\"></span>aparece <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>resultado <span class=\"__1 _13\"></span>que <span class=\"__1 _6\"></span>aportaron <span class=\"__1 _7\"></span>estas <span class=\"__1 _7\"></span>mismas <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>cios <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>y </div><div class=\"t_1 m0_1 x66 h2_1 y1db ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2023. El r<span class=\"__1 _3\"></span>esultado d<span class=\"__1 _3\"></span>el ejerc<span class=\"__1 _3\"></span>icio 2024 <span class=\"__1 _3\"></span>es el <span class=\"__1 _3\"></span>que ap<span class=\"__1 _3\"></span>ortaron hasta el <span class=\"__1 _20\"></span>momento en el <span class=\"__1 _3\"></span>que se <span class=\"__1 _3\"></span>reclasifican <span class=\"__1 _3\"></span>los </div><div class=\"t_1 m0_1 x66 h2_1 y1dc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">activos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>mante<span class=\"__1 _3\"></span>nidos <span class=\"__1 _13\"></span>para<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>venta<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>mientras <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>resultado <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _13\"></span>inclu<span class=\"__1 _3\"></span>ye <span class=\"__1 _7\"></span>el </div><div class=\"t_1 m0_1 x66 h2_1 y1dd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicio en su t<span class=\"__1 _3\"></span>otalidad. </div><div class=\"t_1 m0_1 x66 h2_1 y1de ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y1df ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h4f y1e0 ff3_1 fs0_1 fc2 sc0_1 ls18 ws0_1\">a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff3_1\">Negocios conjunto<span class=\"__1 _3\"></span>s </span></span></div><div class=\"t_1 m0_1 x66 h2_1 y186 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y31 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El desglose de<span class=\"__1 _3\"></span> este ep\u00edg<span class=\"__1 _3\"></span>rafe p<span class=\"__1 _3\"></span>or sociedades<span class=\"__1 _3\"></span> se presenta en<span class=\"__1 _3\"></span> el Anexo<span class=\"__1 _3\"></span> II de estas<span class=\"__1 _3\"></span> cuentas anuale<span class=\"__1 _3\"></span>s, dond<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x66 h2_1 y187 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">se relacionan los neg<span class=\"__1 _3\"></span>ocios conjuntos. </div><div class=\"t_1 m0_1 x66 h2_1 y188 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y189 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los movimientos de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s eje<span class=\"__1 _3\"></span>rcicios 2024 y 20<span class=\"ls19\">23</span> por con<span class=\"__1 _3\"></span>ceptos son los sigu<span class=\"__1 _3\"></span>ientes: </div><div class=\"t_1 m0_1 x66 h2_1 y18a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y18b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w19 h30 gs1e3\"><div class=\"t_1 m0_1 x9f h2_1 y107 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x9f h2_1 y108 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xf2 h41 y109 ff2_1 fsb fc1_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x1b h2a y27a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _4b\"> </span> <span class=\"__1 _4c\"> </span><span class=\"fs8 ls3\">60<span class=\"ls0_1\"> </span></span></div><div class=\"t_1 m0_1 x1b h10 y5dd ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w65 hb4 gs1e4\"><div class=\"t_1 m0_1 x58 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Saldo a </div><div class=\"t_1 m0_1 x33 h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">31.12.2023 </div></div><div class=\"c_1 wce h13 gs1e5\"><div class=\"t_1 m0_1 x26 h35 y38 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultados del ej<span class=\"__1 _3\"></span>ercicio </div></div><div class=\"c_1 w47 hb4 gs1e6\"><div class=\"t_1 m0_1 x25 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Dividendos </div><div class=\"t_1 m0_1 x50 h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Distribuidos </div></div><div class=\"c_1 wcf hb4 gs1e7\"><div class=\"t_1 m0_1 x4d h35 y5e3 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Cambios en el </div><div class=\"t_1 m0_1 xe h35 y5e4 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">valor razonable d<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x10 h35 y5e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">los instrumento<span class=\"__1 _3\"></span>s </div><div class=\"t_1 m0_1 x62 h35 y5e6 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">financ. imputado<span class=\"__1 _3\"></span>s </div><div class=\"t_1 m0_1 x24 h35 y5e7 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">a reservas </div></div><div class=\"c_1 wd0 hb4 gs1e8\"><div class=\"t_1 m0_1 x25 h35 y5e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Inversiones </div></div><div class=\"c_1 w5b hb4 gs1e9\"><div class=\"t_1 m0_1 x33 h35 y5e8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Diferencias de </div><div class=\"t_1 m0_1 x1e h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">conversi\u00f3n y </div><div class=\"t_1 m0_1 x56 h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">otros </div><div class=\"t_1 m0_1 x1e h35 y5e9 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">movimientos </div></div><div class=\"c_1 w4a hb4 gs1ea\"><div class=\"t_1 m0_1 x19 h35 y5e4 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n </div><div class=\"t_1 m0_1 x1a h35 y5e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">cr\u00e9ditos </div><div class=\"t_1 m0_1 x25 h35 y5e6 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">concedidos </div></div><div class=\"c_1 w5b hb4 gs1eb\"><div class=\"t_1 m0_1 x62 h35 y5ea ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Reclasificaci\u00f3n </div><div class=\"t_1 m0_1 x50 h35 y5e8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">a activos no </div><div class=\"t_1 m0_1 x58 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">corrientes </div><div class=\"t_1 m0_1 x50 h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">mantenidos </div><div class=\"t_1 m0_1 x1e h35 y5e9 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">para la venta </div><div class=\"t_1 m0_1 x15 h35 y5eb ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(nota 5) </div></div><div class=\"c_1 wd0 hb4 gs1ec\"><div class=\"t_1 m0_1 x24 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Saldo a </div><div class=\"t_1 m0_1 x4d h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">31.12.2024 </div></div><div class=\"c_1 wd1 hb5 gs1ed\"><div class=\"t_1 m0_1 xe h35 y5ec ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Rtdo. de entidad<span class=\"__1 _3\"></span>es </div><div class=\"t_1 m0_1 x50 h35 y5ed ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">valoradas por el </div><div class=\"t_1 m0_1 x58 h35 y5ee ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">m\u00e9todo de la </div><div class=\"t_1 m0_1 xe h35 y5ef ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">participaci\u00f3n (nota </div><div class=\"t_1 m0_1 x23 h35 yea ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">27.h)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 hb5 gs1ee\"><div class=\"t_1 m0_1 x25 h35 y5ec ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Rtdo. del ejerc. </div><div class=\"t_1 m0_1 x62 h35 y5ed ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">procedente de op<span class=\"__1 _3\"></span>. </div><div class=\"t_1 m0_1 x4d h35 y5ee ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">interrumpidas </div><div class=\"t_1 m0_1 x62 h35 y5ef ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">neto de impuestos<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x20 h35 yea ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(nota 5)  </div></div><div class=\"c_1 wcd h1e gs1ef\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Zabalgarbi, S.A. </div></div><div class=\"c_1 w65 h1e gs1f0\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">13.099  </div></div><div class=\"c_1 wd1 h1e gs1f1\"><div class=\"t_1 m0_1 x47 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(447) </div></div><div class=\"c_1 wd2 h1e gs1f2\"><div class=\"t_1 m0_1 x23 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h1e gs1f3\"><div class=\"t_1 m0_1 x57 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(1.800) </div></div><div class=\"c_1 wcf h1e gs1f4\"><div class=\"t_1 m0_1 x38 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">187 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs1f5\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs1f6\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs1f7\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs1f8\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs1f9\"><div class=\"t_1 m0_1 x37 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">11.039 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h1e gs1fa\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ibisan Sociedad Concesionaria, S.A. </div></div><div class=\"c_1 w65 h1e gs1fb\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">10.434  </div></div><div class=\"c_1 wd1 h1e gs1fc\"><div class=\"t_1 m0_1 x39 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.608  </div></div><div class=\"c_1 wd2 h1e gs1fd\"><div class=\"t_1 m0_1 x23 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h1e gs1fe\"><div class=\"t_1 m0_1 x57 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.497) </div></div><div class=\"c_1 wcf h1e gs1ff\"><div class=\"t_1 m0_1 x3b h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">58 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs200\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs201\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs202\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs203\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs204\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">9.603 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h1e gs205\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Construcciones Olabarri, S.L. </div></div><div class=\"c_1 w65 h1e gs206\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">6.127  </div></div><div class=\"c_1 wd1 h1e gs207\"><div class=\"t_1 m0_1 x8e h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">177 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h1e gs208\"><div class=\"t_1 m0_1 x23 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h1e gs209\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcf h1e gs20a\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs20b\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs20c\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs20d\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs20e\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs20f\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">6.304 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h1e gs210\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ecoparc del Bes\u00f3s, S.A. </div></div><div class=\"c_1 w65 h1e gs211\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">5.534  </div></div><div class=\"c_1 wd1 h1e gs212\"><div class=\"t_1 m0_1 x39 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.754  </div></div><div class=\"c_1 wd2 h1e gs213\"><div class=\"t_1 m0_1 x23 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h1e gs214\"><div class=\"t_1 m0_1 x57 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.410) </div></div><div class=\"c_1 wcf h1e gs215\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs216\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs217\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs218\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs219\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs21a\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">5.878 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd hb6 gs21b\"><div class=\"t_1 m0_1 x35 h16 y5f3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Orasqualia for the Development of </div><div class=\"t_1 m0_1 x35 h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">the Waste Treatment  </div><div class=\"t_1 m0_1 x35 h16 y5f5 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\">Plant S.A.E. </span></div></div><div class=\"c_1 w65 hb6 gs21c\"><div class=\"t_1 m0_1 x14 h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">9.471  </div></div><div class=\"c_1 wd1 hb6 gs21d\"><div class=\"t_1 m0_1 x8e h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">941 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 hb6 gs21e\"><div class=\"t_1 m0_1 x23 h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 hb6 gs21f\"><div class=\"t_1 m0_1 x57 h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.587) </div></div><div class=\"c_1 wcf hb6 gs220\"><div class=\"t_1 m0_1 x56 h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 hb6 gs221\"><div class=\"t_1 m0_1 x24 h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b hb6 gs222\"><div class=\"t_1 m0_1 x57 h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.894) </div></div><div class=\"c_1 w4a hb6 gs223\"><div class=\"t_1 m0_1 x3c h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(18) </div></div><div class=\"c_1 w5b hb6 gs224\"><div class=\"t_1 m0_1 x24 h16 y5f4 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 hb6 gs225\"><div class=\"t_1 m0_1 x36 h15 y5f4 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">4.913 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h1e gs226\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Atlas Gesti\u00f3n Medioambiental, S.A. </div></div><div class=\"c_1 w65 h1e gs227\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">6.558  </div></div><div class=\"c_1 wd1 h1e gs228\"><div class=\"t_1 m0_1 x39 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.703  </div></div><div class=\"c_1 wd2 h1e gs229\"><div class=\"t_1 m0_1 x23 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h1e gs22a\"><div class=\"t_1 m0_1 x57 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.815) </div></div><div class=\"c_1 wcf h1e gs22b\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs22c\"><div class=\"t_1 m0_1 x57 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(1.920) </div></div><div class=\"c_1 w5b h1e gs22d\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs22e\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs22f\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs230\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">3.526 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h1e gs231\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas de Langreo, S.L. </div></div><div class=\"c_1 w65 h1e gs232\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.232  </div></div><div class=\"c_1 wd1 h1e gs233\"><div class=\"t_1 m0_1 xcb h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">86 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h1e gs234\"><div class=\"t_1 m0_1 x23 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h1e gs235\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcf h1e gs236\"><div class=\"t_1 m0_1 x3e h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(70) </div></div><div class=\"c_1 wd0 h1e gs237\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs238\"><div class=\"t_1 m0_1 x3c h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(24) </div></div><div class=\"c_1 w4a h1e gs239\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs23a\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs23b\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">3.224 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h24 gs23c\"><div class=\"t_1 m0_1 x35 h16 y14b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Empresa Municipal de Aguas de </div><div class=\"t_1 m0_1 x35 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Benalm\u00e1dena, S.A. </div></div><div class=\"c_1 w65 h24 gs23d\"><div class=\"t_1 m0_1 x14 h16 yb5 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.059  </div></div><div class=\"c_1 wd1 h24 gs23e\"><div class=\"t_1 m0_1 x8e h16 yb5 ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">136 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h24 gs23f\"><div class=\"t_1 m0_1 x23 h16 yb5 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h24 gs240\"><div class=\"t_1 m0_1 x3c h16 yb5 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(32) </div></div><div class=\"c_1 wcf h24 gs241\"><div class=\"t_1 m0_1 x3e h16 yb5 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(94) </div></div><div class=\"c_1 wd0 h24 gs242\"><div class=\"t_1 m0_1 x24 h16 yb5 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h24 gs243\"><div class=\"t_1 m0_1 x24 h16 yb5 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h24 gs244\"><div class=\"t_1 m0_1 x35 h16 yb5 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(819) </div></div><div class=\"c_1 w5b h24 gs245\"><div class=\"t_1 m0_1 x24 h16 yb5 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h24 gs246\"><div class=\"t_1 m0_1 x36 h15 yb5 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">1.250 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h1e gs247\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC Environment (UK) </div></div><div class=\"c_1 w65 h1e gs248\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">18.057  </div></div><div class=\"c_1 wd1 h1e gs249\"><div class=\"t_1 m0_1 x39 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">5.034  </div></div><div class=\"c_1 wd2 h1e gs24a\"><div class=\"t_1 m0_1 x23 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h1e gs24b\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcf h1e gs24c\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs24d\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs24e\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(23.091) </div></div><div class=\"c_1 w4a h1e gs24f\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs250\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs251\"><div class=\"t_1 m0_1 x24 h15 y6e ff3_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h1e gs252\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">As Cancelas Siglo XXI, S.L.  </div></div><div class=\"c_1 w65 h1e gs253\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">38.815  </div></div><div class=\"c_1 wd1 h1e gs254\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h1e gs255\"><div class=\"t_1 m0_1 x39 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.045  </div></div><div class=\"c_1 w47 h1e gs256\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcf h1e gs257\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs258\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs259\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs25a\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs25b\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(39.860) </div></div><div class=\"c_1 wd0 h1e gs25c\"><div class=\"t_1 m0_1 x24 h15 y6e ff3_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h1d gs25d\"><div class=\"t_1 m0_1 x35 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resto </div></div><div class=\"c_1 w65 h1d gs25e\"><div class=\"t_1 m0_1 x56 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">32.433  </div></div><div class=\"c_1 wd1 h1d gs25f\"><div class=\"t_1 m0_1 x39 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.523  </div></div><div class=\"c_1 wd2 h1d gs260\"><div class=\"t_1 m0_1 x8e h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">155 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h1d gs261\"><div class=\"t_1 m0_1 x57 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.346) </div></div><div class=\"c_1 wcf h1d gs262\"><div class=\"t_1 m0_1 x38 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">223 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1d gs263\"><div class=\"t_1 m0_1 x57 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.522) </div></div><div class=\"c_1 w5b h1d gs264\"><div class=\"t_1 m0_1 x36 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">4.752 </div></div><div class=\"c_1 w4a h1d gs265\"><div class=\"t_1 m0_1 x3c h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">729 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1d gs266\"><div class=\"t_1 m0_1 x57 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.221) </div></div><div class=\"c_1 wd0 h1d gs267\"><div class=\"t_1 m0_1 x37 h15 y6c ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">33.726 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wcd h8a gs268\"><div class=\"t_1 m0_1 x35 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total negocios conjuntos </div></div><div class=\"c_1 w65 h8a gs269\"><div class=\"t_1 m0_1 x1a h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">145.819 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h8a gs26a\"><div class=\"t_1 m0_1 x45 h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">16.515 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h8a gs26b\"><div class=\"t_1 m0_1 x39 h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">1.200 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w47 h8a gs26c\"><div class=\"t_1 m0_1 x14 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(15.487) </div></div><div class=\"c_1 wcf h8a gs26d\"><div class=\"t_1 m0_1 x38 h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">304 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h8a gs26e\"><div class=\"t_1 m0_1 x57 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(4.442) </div></div><div class=\"c_1 w5b h8a gs26f\"><div class=\"t_1 m0_1 x14 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(21.257) </div></div><div class=\"c_1 w4a h8a gs270\"><div class=\"t_1 m0_1 x35 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(108) </div></div><div class=\"c_1 w5b h8a gs271\"><div class=\"t_1 m0_1 x14 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(43.081) </div></div><div class=\"c_1 wd0 h8a gs272\"><div class=\"t_1 m0_1 x37 h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">79.463 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w19 h30 gs1e3\"><div class=\"t_1 m0_1 x9f h2_1 y107 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x9f h2_1 y108 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xf2 h41 y109 ff2_1 fsb fc1_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x1b h2a y27a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _4b\"> </span> <span class=\"__1 _4c\"> </span><span class=\"fs8 ls3\">61<span class=\"ls0_1\"> </span></span></div><div class=\"t_1 m0_1 x1b h10 y5dd ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w65 hb8 gs274\"><div class=\"t_1 m0_1 x58 h35 y60a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Saldo a </div><div class=\"t_1 m0_1 x33 h35 y60b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">31.12.2022 </div></div><div class=\"c_1 wd5 h13 gs275\"><div class=\"t_1 m0_1 x1b h35 y38 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultados del ej<span class=\"__1 _3\"></span>ercicio </div></div><div class=\"c_1 wd0 hb8 gs276\"><div class=\"t_1 m0_1 x25 h35 y60a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Dividendos </div><div class=\"t_1 m0_1 x50 h35 y60b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Distribuidos<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 wd6 hb8 gs277\"><div class=\"t_1 m0_1 x4d h35 y60c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Cambios en el </div><div class=\"t_1 m0_1 xe h35 y60d ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">valor razonable d<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x10 h35 y60e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">los instrumento<span class=\"__1 _3\"></span>s </div><div class=\"t_1 m0_1 x62 h35 y60f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">financ. imputado<span class=\"__1 _3\"></span>s </div><div class=\"t_1 m0_1 x24 h35 y610 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">a reservas </div></div><div class=\"c_1 w4a hb8 gs278\"><div class=\"t_1 m0_1 x25 h35 y60e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Inversiones </div></div><div class=\"c_1 wd0 hb8 gs279\"><div class=\"t_1 m0_1 x33 h35 y611 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Diferencias de </div><div class=\"t_1 m0_1 x1e h35 y60a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">conversi\u00f3n y </div><div class=\"t_1 m0_1 x56 h35 y60b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">otros </div><div class=\"t_1 m0_1 x1e h35 y612 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">movimientos </div></div><div class=\"c_1 w5b hb8 gs27a\"><div class=\"t_1 m0_1 x19 h35 y60d ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n </div><div class=\"t_1 m0_1 x1a h35 y60e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">cr\u00e9ditos </div><div class=\"t_1 m0_1 x25 h35 y60f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">concedidos </div></div><div class=\"c_1 w4a hb8 gs27b\"><div class=\"t_1 m0_1 x24 h35 y60a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Saldo a </div><div class=\"t_1 m0_1 x4d h35 y60b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">31.12.2023 </div></div><div class=\"c_1 wd7 hb9 gs27c\"><div class=\"t_1 m0_1 xe h35 y613 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Rtdo. de entidad<span class=\"__1 _3\"></span>es </div><div class=\"t_1 m0_1 x50 h35 y614 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">valoradas por el </div><div class=\"t_1 m0_1 x58 h35 y615 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">m\u00e9todo de la </div><div class=\"t_1 m0_1 xe h35 y616 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">participaci\u00f3n (nota </div><div class=\"t_1 m0_1 x23 h35 y7a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">27.h)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd8 hb9 gs27d\"><div class=\"t_1 m0_1 x10 h35 y617 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Rtdo. del ejerc. </div><div class=\"t_1 m0_1 x1e h35 y613 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">procedente de </div><div class=\"t_1 m0_1 x23 h35 y614 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">op. </div><div class=\"t_1 m0_1 x1e h35 y615 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">interrumpidas </div><div class=\"t_1 m0_1 x17 h35 y616 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">neto de </div><div class=\"t_1 m0_1 xe4 h35 y7a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">impuestos  </div><div class=\"t_1 m0_1 x17 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(nota 5)  </div></div><div class=\"c_1 wd4 h1e gs27e\"><div class=\"t_1 m0_1 x58 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">As Cancelas Siglo XXI, S.L.  </div></div><div class=\"c_1 w65 h1e gs27f\"><div class=\"t_1 m0_1 x56 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">38.622  </div></div><div class=\"c_1 wd7 h1e gs280\"><div class=\"t_1 m0_1 x56 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd8 h1e gs281\"><div class=\"t_1 m0_1 xc h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.755  </div></div><div class=\"c_1 wd0 h1e gs282\"><div class=\"t_1 m0_1 x57 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(1.562) </div></div><div class=\"c_1 wd6 h1e gs283\"><div class=\"t_1 m0_1 x56 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs284\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs285\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs286\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs287\"><div class=\"t_1 m0_1 x37 h15 y73 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">38.815 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h1e gs288\"><div class=\"t_1 m0_1 x58 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC Environment (UK) </div></div><div class=\"c_1 w65 h1e gs289\"><div class=\"t_1 m0_1 x56 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">19.131  </div></div><div class=\"c_1 wd7 h1e gs28a\"><div class=\"t_1 m0_1 x39 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">8.518  </div></div><div class=\"c_1 wd8 h1e gs28b\"><div class=\"t_1 m0_1 x17 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs28c\"><div class=\"t_1 m0_1 x14 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(10.644) </div></div><div class=\"c_1 wd6 h1e gs28d\"><div class=\"t_1 m0_1 x56 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs28e\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs28f\"><div class=\"t_1 m0_1 x36 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.052  </div></div><div class=\"c_1 w5b h1e gs290\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs291\"><div class=\"t_1 m0_1 x37 h15 y73 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">18.057 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h1e gs292\"><div class=\"t_1 m0_1 x58 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Zabalgarbi, S.A. </div></div><div class=\"c_1 w65 h1e gs293\"><div class=\"t_1 m0_1 x56 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">15.988  </div></div><div class=\"c_1 wd7 h1e gs294\"><div class=\"t_1 m0_1 x8e h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">711 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd8 h1e gs295\"><div class=\"t_1 m0_1 x17 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs296\"><div class=\"t_1 m0_1 x57 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.600) </div></div><div class=\"c_1 wd6 h1e gs297\"><div class=\"t_1 m0_1 x56 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs298\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs299\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs29a\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs29b\"><div class=\"t_1 m0_1 x37 h15 y73 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">13.099 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h1e gs29c\"><div class=\"t_1 m0_1 x58 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ibisan Sociedad Concesionaria, S.A. </div></div><div class=\"c_1 w65 h1e gs29d\"><div class=\"t_1 m0_1 x56 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">10.925  </div></div><div class=\"c_1 wd7 h1e gs29e\"><div class=\"t_1 m0_1 x39 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.228  </div></div><div class=\"c_1 wd8 h1e gs29f\"><div class=\"t_1 m0_1 x17 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2a0\"><div class=\"t_1 m0_1 x57 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(1.688) </div></div><div class=\"c_1 wd6 h1e gs2a1\"><div class=\"t_1 m0_1 x3e h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(31) </div></div><div class=\"c_1 w4a h1e gs2a2\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2a3\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs2a4\"><div class=\"t_1 m0_1 x24 h16 y73 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs2a5\"><div class=\"t_1 m0_1 x37 h15 y73 ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">10.434 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 hba gs2a6\"><div class=\"t_1 m0_1 x58 h16 y61c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Orasqualia for the Development of the Waste Treatmen<span class=\"__1 _3\"></span>t <span class=\"__1 _6\"></span> </div><div class=\"t_1 m0_1 xe h16 yc7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">    <span class=\"ls0_1\">Plant S.A.E. </span></div></div><div class=\"c_1 w65 hba gs2a7\"><div class=\"t_1 m0_1 x56 h16 yea ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">10.880  </div></div><div class=\"c_1 wd7 hba gs2a8\"><div class=\"t_1 m0_1 x39 h16 yea ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.023  </div></div><div class=\"c_1 wd8 hba gs2a9\"><div class=\"t_1 m0_1 x17 h16 yea ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 hba gs2aa\"><div class=\"t_1 m0_1 x24 h16 yea ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd6 hba gs2ab\"><div class=\"t_1 m0_1 x56 h16 yea ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a hba gs2ac\"><div class=\"t_1 m0_1 x24 h16 yea ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 hba gs2ad\"><div class=\"t_1 m0_1 x57 h16 yea ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.432) </div></div><div class=\"c_1 w5b hba gs2ae\"><div class=\"t_1 m0_1 x24 h16 yea ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a hba gs2af\"><div class=\"t_1 m0_1 x36 h15 yea ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">9.471 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h21 gs2b0\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Atlas Gesti\u00f3n Medioambiental, S.A. </div></div><div class=\"c_1 w65 h21 gs2b1\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">7.547  </div></div><div class=\"c_1 wd7 h21 gs2b2\"><div class=\"t_1 m0_1 x39 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.719  </div></div><div class=\"c_1 wd8 h21 gs2b3\"><div class=\"t_1 m0_1 x17 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h21 gs2b4\"><div class=\"t_1 m0_1 x57 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(2.708) </div></div><div class=\"c_1 wd6 h21 gs2b5\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h21 gs2b6\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h21 gs2b7\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h21 gs2b8\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h21 gs2b9\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">6.558 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h1e gs2ba\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Construcciones Olabarri, S.L. </div></div><div class=\"c_1 w65 h1e gs2bb\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">5.969  </div></div><div class=\"c_1 wd7 h1e gs2bc\"><div class=\"t_1 m0_1 x8e h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">158 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd8 h1e gs2bd\"><div class=\"t_1 m0_1 x17 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2be\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd6 h1e gs2bf\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs2c0\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2c1\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs2c2\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs2c3\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">6.127 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h1e gs2c4\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ecoparc del Bes\u00f3s, S.A. </div></div><div class=\"c_1 w65 h1e gs2c5\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">8.398  </div></div><div class=\"c_1 wd7 h1e gs2c6\"><div class=\"t_1 m0_1 x39 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.242  </div></div><div class=\"c_1 wd8 h1e gs2c7\"><div class=\"t_1 m0_1 x17 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2c8\"><div class=\"t_1 m0_1 x57 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(6.106) </div></div><div class=\"c_1 wd6 h1e gs2c9\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs2ca\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2cb\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs2cc\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs2cd\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">5.534 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h1e gs2ce\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas de Langreo, S.L. </div></div><div class=\"c_1 w65 h1e gs2cf\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.451  </div></div><div class=\"c_1 wd7 h1e gs2d0\"><div class=\"t_1 m0_1 xcb h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">94 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd8 h1e gs2d1\"><div class=\"t_1 m0_1 x17 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2d2\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd6 h1e gs2d3\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs2d4\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2d5\"><div class=\"t_1 m0_1 x3d h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">53 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h1e gs2d6\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(366) </div></div><div class=\"c_1 w4a h1e gs2d7\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">3.232 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h1e gs2d8\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Empresa Municipal de Aguas de Benalm\u00e1dena, S.A. </div></div><div class=\"c_1 w65 h1e gs2d9\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.994  </div></div><div class=\"c_1 wd7 h1e gs2da\"><div class=\"t_1 m0_1 x8e h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">138 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd8 h1e gs2db\"><div class=\"t_1 m0_1 x17 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2dc\"><div class=\"t_1 m0_1 x3c h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(19) </div></div><div class=\"c_1 wd6 h1e gs2dd\"><div class=\"t_1 m0_1 x56 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1e gs2de\"><div class=\"t_1 m0_1 x24 h16 y6e ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1e gs2df\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(272) </div></div><div class=\"c_1 w5b h1e gs2e0\"><div class=\"t_1 m0_1 x35 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(782) </div></div><div class=\"c_1 w4a h1e gs2e1\"><div class=\"t_1 m0_1 x36 h15 y6e ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">2.059 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h1d gs2e2\"><div class=\"t_1 m0_1 x58 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resto </div></div><div class=\"c_1 w65 h1d gs2e3\"><div class=\"t_1 m0_1 x56 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">34.743  </div></div><div class=\"c_1 wd7 h1d gs2e4\"><div class=\"t_1 m0_1 x39 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.117  </div></div><div class=\"c_1 wd8 h1d gs2e5\"><div class=\"t_1 m0_1 x3d h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">563 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1d gs2e6\"><div class=\"t_1 m0_1 x57 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.700) </div></div><div class=\"c_1 wd6 h1d gs2e7\"><div class=\"t_1 m0_1 x56 h16 y6c ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4a h1d gs2e8\"><div class=\"t_1 m0_1 x24 h16 y6c ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h1d gs2e9\"><div class=\"t_1 m0_1 x36 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">4.628 </div></div><div class=\"c_1 w5b h1d gs2ea\"><div class=\"t_1 m0_1 x57 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(4.918) </div></div><div class=\"c_1 w4a h1d gs2eb\"><div class=\"t_1 m0_1 x37 h15 y6c ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">32.433 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd4 h8d gs2ec\"><div class=\"t_1 m0_1 x58 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total negocios conjuntos </div></div><div class=\"c_1 w65 h8d gs2ed\"><div class=\"t_1 m0_1 x1a h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">158.648 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd7 h8d gs2ee\"><div class=\"t_1 m0_1 x45 h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">17.948 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd8 h8d gs2ef\"><div class=\"t_1 m0_1 xc h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2.318 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd0 h8d gs2f0\"><div class=\"t_1 m0_1 x14 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(30.027) </div></div><div class=\"c_1 wd6 h8d gs2f1\"><div class=\"t_1 m0_1 x3e h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(31) </div></div><div class=\"c_1 w4a h8d gs2f2\"><div class=\"t_1 m0_1 x3e h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 wd0 h8d gs2f3\"><div class=\"t_1 m0_1 x36 h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">3.029 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5b h8d gs2f4\"><div class=\"t_1 m0_1 x57 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(6.066) </div></div><div class=\"c_1 w4a h8d gs2f5\"><div class=\"t_1 m0_1 x14 h15 y3b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">145.819 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2_1 h0_2 gs1e1\"><div class=\"t_1 m0_1 xbf h2_1 y2_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xbf h2_1 y3_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xbf h41 y4_1 ff2_1 fsb fc1_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _4d\"> </span> <span class=\"__1 _4e\"> </span> </div><div class=\"t_1 m0_1 x5b h2a y134 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _4b\"> </span> <span class=\"__1 _4f\"> </span> <span class=\"fs8 ls3\">62<span class=\"ls0_1\"> </span></span></div><div class=\"t_1 m0_1 x66 h2_1 y1ba ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>cio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>columna <span class=\"__1 _7\"></span>\u201cDiferencias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span>movimientos\u201d <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y1bb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo <span class=\"__1 _38\"> </span>FCC <span class=\"__1 _38\"> </span>Environment <span class=\"__1 _38\"> </span>(UK) <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>baja <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>las <span class=\"__1 _38\"> </span>sociedades <span class=\"__1 _38\"> </span>Beacon <span class=\"__1 _38\"> </span>Waste <span class=\"__1 _38\"> </span>Limited, <span class=\"__1 _14\"> </span>M<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>cia <span class=\"__1 _38\"> </span>Waste<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y1bc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Management <span class=\"__1 _6\"></span>Ltd. y <span class=\"__1 _7\"></span>Severn <span class=\"__1 _6\"></span>Wast<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Limited <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>18.378 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>Ser<span class=\"__1 _3\"></span>vicios<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y1bd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Medio <span class=\"__1 _7\"></span>Ambientales <span class=\"__1 _6\"></span>ostentab<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>50<span class=\"__1 _6\"></span>% <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>participaci\u00f3n, <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>pasar <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>consolidarse <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _7\"></span>global </div><div class=\"t_1 m0_1 x66 h2_1 y1be ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">como <span class=\"__1 _6\"></span>consecuencia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>adq<span class=\"__1 _3\"></span>uisici\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>filial <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Urba<span class=\"__1 _20\"></span>ser, <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>ten\u00eda <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>50% </div><div class=\"t_1 m0_1 x66 h2_1 y1bf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">restante (nota 4).<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y1db ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y1dc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ntin<span class=\"__1 _3\"></span>uaci\u00f3n, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presentan <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>principales <span class=\"__1 _13\"></span>magnitu<span class=\"__1 _3\"></span>des <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>estados <span class=\"__1 _13\"></span>financieros <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>negocios<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y1dd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">conjuntos <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>prop<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>porc<span class=\"__1 _3\"></span>entaje <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>articipaci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mos, <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>3<span class=\"__1 _3\"></span>1 <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span><span class=\"ls3c\">y </span></div><div class=\"t_1 m0_1 x66 h2_1 y1de ff1_1 fs0_1 fc0_1 sc0_1 ls9 ws0_1\">2023<span class=\"ls0_1\">.<span class=\"__1 _3\"></span><span class=\"ff5 fs5\"> </span></span></div><div class=\"t_1 m0_1 x66 h10 y1e5 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x55 h10 y1c5 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y62e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y62f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y630 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y4fa ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y631 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y632 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y2d7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y633 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y634 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y635 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y636 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y637 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y638 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las variaciones en <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> magnitudes <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>bala<span class=\"__1 _3\"></span>nce respecto <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>el <span class=\"__1 _6\"></span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023 atienden <span class=\"__1 _6\"></span>principalmente<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y639 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">reclasificaci\u00f3n de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>negocios conjuntos <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>\u00e1reas Cementos e <span class=\"__1 _6\"></span>Inmobiliari<span class=\"__1 _3\"></span>a </div><div class=\"t_1 m0_1 x66 h2_1 y63a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>venta <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>mayo <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _6\"></span>(no<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>5) <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>anteriormente <span class=\"__1 _6\"></span>mencionado <span class=\"__1 _6\"></span>cambio <span class=\"__1 _7\"></span>de </div><div class=\"t_1 m0_1 x66 h2_1 y63b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">m\u00e9todo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>consolidaci\u00f3n <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>consolidaci\u00f3n <span class=\"__1 _20\"></span>global <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>Beacon <span class=\"__1 _20\"></span>Waste <span class=\"__1 _20\"></span>Limited, <span class=\"__1 _c\"></span>Mercia <span class=\"__1 _20\"></span>Waste </div><div class=\"t_1 m0_1 x66 h2_1 y63c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Management Ltd. y Severn <span class=\"__1 _3\"></span>Waste Limited, c<span class=\"__1 _3\"></span>omo consecuencia de la adquisi<span class=\"__1 _3\"></span>ci\u00f3n por parte de Servici<span class=\"__1 _3\"></span>os </div><div class=\"t_1 m0_1 x66 h2_1 y63d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Medio Ambientales<span class=\"__1 _3\"></span> de la filial de Urbaser<span class=\"__1 _20\"></span> e<span class=\"__1 _6\"></span>n R<span class=\"__1 _3\"></span>eino Uni<span class=\"__1 _3\"></span>do (nota 4). </div><div class=\"t_1 m0_1 x66 h2_1 y56a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y63e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las principales<span class=\"__1 _3\"></span> acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _3\"></span>que realiz<span class=\"__1 _3\"></span>an l<span class=\"__1 _3\"></span>os negoci<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>onjuntos s<span class=\"__1 _3\"></span>on la <span class=\"__1 _3\"></span>explotaci\u00f3n <span class=\"__1 _3\"></span>de c<span class=\"__1 _3\"></span>oncesiones, tal<span class=\"__1 _20\"></span>es </div><div class=\"t_1 m0_1 x66 h2_1 y63f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">como <span class=\"__1 _6\"></span>autopistas, <span class=\"__1 _6\"></span>concesi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>relacionadas <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ciclo <span class=\"__1 _6\"></span>integral <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>agua, <span class=\"__1 _6\"></span>activid<span class=\"__1 _3\"></span>ades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>saneamiento<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y640 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">urbano, t\u00faneles y<span class=\"__1 _3\"></span> transporte de <span class=\"__1 _3\"></span>viajeros<span class=\"ls14\">. </span> </div><div class=\"t_1 m0_1 x66 h2_1 y641 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y642 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>negocios <span class=\"__1 _6\"></span>conjuntos <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>terceros <span class=\"__1 _6\"></span>ajenos <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>hay <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>indicar <span class=\"__1 _6\"></span>que, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han </div><div class=\"t_1 m0_1 x66 h2_1 y1fa ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">prestado avales por un importe d<span class=\"__1 _3\"></span>e 7.032 miles de euros (7.032 <span class=\"__1 _3\"></span>miles de euros en el ejercicio 20<span class=\"ls9\">23</span>)<span class=\"__1 _3\"></span>, en </div><div class=\"t_1 m0_1 x66 h2_1 y3e1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">su <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yor <span class=\"__1 _20\"></span>parte <span class=\"__1 _3\"></span>ante <span class=\"__1 _20\"></span>organismos <span class=\"__1 _20\"></span>p\u00fablicos <span class=\"__1 _20\"></span>y cli<span class=\"__1 _20\"></span>entes pri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>para garan<span class=\"__1 _3\"></span>tizar <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>buen fin <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>contratos </div><div class=\"t_1 m0_1 x66 h2_1 y643 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _18\"> </span>las <span class=\"__1 _38\"> </span>diferentes <span class=\"__1 _38\"> </span>actividades <span class=\"__1 _38\"> </span>del <span class=\"__1 _18\"> </span>Grupo. <span class=\"__1 _18\"> </span>No <span class=\"__1 _38\"> </span>existen <span class=\"__1 _38\"> </span>compromisos <span class=\"__1 _18\"> </span>relevant<span class=\"__1 _3\"></span>es, <span class=\"__1 _18\"> </span>ni <span class=\"__1 _38\"> </span>otros <span class=\"__1 _18\"> </span>pasivos<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y644 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contingentes significati<span class=\"__1 _20\"></span>vos con relaci\u00f3n a los negocios <span class=\"__1 _3\"></span>conjuntos. </div><div class=\"t_1 m0_1 x66 h2_1 y645 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y646 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con car\u00e1cter general, los negocios conjuntos que el Grupo consolida por el m\u00e9todo de la <span class=\"__1 _6\"></span>par<span class=\"__1 _3\"></span>ticipaci\u00f3n<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y647 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">revisten la <span class=\"__1 _6\"></span>for<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>jur\u00eddica de sociedades an\u00f3nimas o <span class=\"__1 _6\"></span>limitadas,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por lo que <span class=\"__1 _6\"></span>al ser negocios <span class=\"__1 _6\"></span>conjunt<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a </div><div class=\"t_1 m0_1 x66 h2_1 y648 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">distribuci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>fondos <span class=\"__1 _2d\"></span>hacia <span class=\"__1 _13\"></span>sus <span class=\"__1 _2d\"> </span>respectivas <span class=\"__1 _13\"></span>matri<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>requiere <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"></span>otros <span class=\"__1 _2d\"></span>socios <span class=\"__1 _13\"></span>que </div><div class=\"t_1 m0_1 x66 h2_1 y5fd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ostentan el control <span class=\"__1 _3\"></span>conjunto. </div><div class=\"t_1 m0_1 x66 h2_1 y59c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h4f y649 ff3_1 fs0_1 fc2 sc0_1 ls21 ws0_1\">b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Sociedades asociadas </span></span></div><div class=\"t_1 m0_1 x66 h2_1 y64a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y64b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El d<span class=\"__1 _3\"></span>esglose <span class=\"__1 _3\"></span>de es<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _20\"></span>se presen<span class=\"__1 _3\"></span>ta en <span class=\"__1 _20\"></span>el Anexo <span class=\"__1 _20\"></span>III de <span class=\"__1 _20\"></span>estas cu<span class=\"__1 _3\"></span>entas anu<span class=\"__1 _3\"></span>ales, d<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nde<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y64c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">se relacionan las<span class=\"__1 _3\"></span> sociedades asociad<span class=\"__1 _3\"></span>as. </div><div class=\"t_1 m0_1 x66 h2_1 y604 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y64d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los movimientos de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s eje<span class=\"__1 _3\"></span>rcicios 2024 y 20<span class=\"ls19\">23</span> por con<span class=\"__1 _3\"></span>ceptos son los sigu<span class=\"__1 _3\"></span>ientes:<span class=\"__1 _5f\"> </span></div><div class=\"t_1 m0_1 x66 h2_1 y64e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wda h1d gs2f7\"><div class=\"t_1 m0_1 xc h15 y7f ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wdb h1d gs2f8\"><div class=\"t_1 m0_1 x56 h15 y7f ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd9 hbb gs2f9\"><div class=\"t_1 m0_1 x58 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Activos no corrientes </div></div><div class=\"c_1 wda hbb gs2fa\"><div class=\"t_1 m0_1 x1c h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">64.367  </div></div><div class=\"c_1 wdb hbb gs2fb\"><div class=\"t_1 m0_1 x14 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">221.954  </div></div><div class=\"c_1 wd9 h1e gs2fc\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Activos corrientes </div></div><div class=\"c_1 wda h1e gs2fd\"><div class=\"t_1 m0_1 x47 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">135.956  </div></div><div class=\"c_1 wdb h1e gs2fe\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">169.451  </div></div><div class=\"c_1 wd9 h1e gs2ff\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos no corrientes </div></div><div class=\"c_1 wda h1e gs300\"><div class=\"t_1 m0_1 x47 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">110.310  </div></div><div class=\"c_1 wdb h1e gs301\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">211.300  </div></div><div class=\"c_1 wd9 h1e gs302\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos corrientes </div></div><div class=\"c_1 wda h1e gs303\"><div class=\"t_1 m0_1 x47 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">125.167  </div></div><div class=\"c_1 wdb h1e gs304\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">141.503  </div></div><div class=\"c_1 wd9 h80 gs305\"><div class=\"t_1 m0_1 x58 h15 yb3 ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados </div></div><div class=\"c_1 wd9 h1e gs306\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe neto de la cifra de negocios </div></div><div class=\"c_1 wda h1e gs307\"><div class=\"t_1 m0_1 x47 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">226.544  </div></div><div class=\"c_1 wdb h1e gs308\"><div class=\"t_1 m0_1 x14 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">278.110  </div></div><div class=\"c_1 wd9 h1e gs309\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado de explotaci\u00f3n </div></div><div class=\"c_1 wda h1e gs30a\"><div class=\"t_1 m0_1 x1c h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">17.477  </div></div><div class=\"c_1 wdb h1e gs30b\"><div class=\"t_1 m0_1 x37 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">36.818  </div></div><div class=\"c_1 wd9 h1e gs30c\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado antes de impuestos </div></div><div class=\"c_1 wda h1e gs30d\"><div class=\"t_1 m0_1 x1c h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">21.718  </div></div><div class=\"c_1 wdb h1e gs30e\"><div class=\"t_1 m0_1 x37 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">28.479  </div></div><div class=\"c_1 wd9 h13 gs30f\"><div class=\"t_1 m0_1 x58 h16 yc4 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado atribuido a la Sociedad Dominante </div></div><div class=\"c_1 wda h13 gs310\"><div class=\"t_1 m0_1 x1c h16 yc4 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">17.715  </div></div><div class=\"c_1 wdb h13 gs311\"><div class=\"t_1 m0_1 x37 h16 yc4 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">20.266  </div></div><div class=\"c_1 w19 h30 gs313\"><div class=\"t_1 m0_1 xbf h2_1 y107 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xbf h2_1 y108 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xbf h41 y109 ff2_1 fsb fc1_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _52\"> </span> </div><div class=\"t_1 m0_1 x5b h2a y44d ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _4b\"> </span> <span class=\"__1 _53\"> </span><span class=\"fs8 ls3\">63<span class=\"ls0_1\"> </span></span></div><div class=\"t_1 m0_1 x5b h10 y5dd ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h10 y65a ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wde hb4 gs314\"><div class=\"t_1 m0_1 x19 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Saldo a </div><div class=\"t_1 m0_1 x1e h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">31.12.2023 </div></div><div class=\"c_1 wdf h13 gs315\"><div class=\"t_1 m0_1 x2e h35 y38 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultados del ej<span class=\"__1 _3\"></span>ercicio </div></div><div class=\"c_1 we0 hb4 gs316\"><div class=\"t_1 m0_1 x62 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Dividendos </div><div class=\"t_1 m0_1 xe h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Distribuidos<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 we1 hb4 gs317\"><div class=\"t_1 m0_1 x25 h35 y5ea ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Cambios en el </div><div class=\"t_1 m0_1 x1e h35 y5e8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">valor razonable </div><div class=\"t_1 m0_1 x34 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">de los </div><div class=\"t_1 m0_1 x4d h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">instrumentos </div><div class=\"t_1 m0_1 xe h35 y65d ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">financ. imputado<span class=\"__1 _3\"></span>s </div><div class=\"t_1 m0_1 x15 h35 y5a8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">a reservas </div></div><div class=\"c_1 we2 hb4 gs318\"><div class=\"t_1 m0_1 x1e h35 y5e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Inversiones </div></div><div class=\"c_1 w9a hb4 gs319\"><div class=\"t_1 m0_1 xe h35 y5e8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Diferencias de </div><div class=\"t_1 m0_1 x10 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">conversi\u00f3n y </div><div class=\"t_1 m0_1 x17 h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">otros </div><div class=\"t_1 m0_1 x33 h35 y65d ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">movimientos </div></div><div class=\"c_1 w9e hb4 gs31a\"><div class=\"t_1 m0_1 x58 h35 y5e4 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n </div><div class=\"t_1 m0_1 x1a h35 y5e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">cr\u00e9ditos </div><div class=\"t_1 m0_1 x25 h35 y65e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">concedidos </div></div><div class=\"c_1 we3 hb4 gs31b\"><div class=\"t_1 m0_1 x10 h35 y5e3 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Reclasificaci\u00f3n a </div><div class=\"t_1 m0_1 x15 h35 y5e4 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">activos no </div><div class=\"t_1 m0_1 x15 h35 y5e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">corrientes </div><div class=\"t_1 m0_1 x33 h35 y65e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">mantenidos para </div><div class=\"t_1 m0_1 x10 h35 y1e7 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">la venta (nota 5<span class=\"__1 _3\"></span>) </div></div><div class=\"c_1 w20 hb4 gs31c\"><div class=\"t_1 m0_1 x1d h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Saldo a </div><div class=\"t_1 m0_1 x1a h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">31.12.2024 </div></div><div class=\"c_1 we4 hb5 gs31d\"><div class=\"t_1 m0_1 x1e h35 y5ec ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Rtdo. de entidad<span class=\"__1 _3\"></span>es </div><div class=\"t_1 m0_1 x58 h35 y5ed ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">valoradas por el </div><div class=\"t_1 m0_1 x15 h35 y65f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">m\u00e9todo de la </div><div class=\"t_1 m0_1 x1e h35 y660 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">participaci\u00f3n (nota </div><div class=\"t_1 m0_1 x37 h35 y14c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">27.h)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we5 hb5 gs31e\"><div class=\"t_1 m0_1 x58 h35 y5ec ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Rtdo. del ejerc. </div><div class=\"t_1 m0_1 x10 h35 y5ed ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">procedente de op<span class=\"__1 _3\"></span>. </div><div class=\"t_1 m0_1 x62 h35 y65f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">interrumpidas n<span class=\"__1 _3\"></span>eto </div><div class=\"t_1 m0_1 xe4 h35 y660 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">de impuestos <span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x14 h35 y14c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(nota 5)  </div></div><div class=\"c_1 wdd hbd gs31f\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC Enviro<span class=\"__1 _3\"></span>nment (UK) </div></div><div class=\"c_1 wde hbd gs320\"><div class=\"t_1 m0_1 x1d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">158.446  </div></div><div class=\"c_1 we4 hbd gs321\"><div class=\"t_1 m0_1 x1c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">13.824  </div></div><div class=\"c_1 we5 hbd gs322\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs323\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs324\"><div class=\"t_1 m0_1 x40 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs325\"><div class=\"t_1 m0_1 x23 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">24.599  </div></div><div class=\"c_1 w9a hbd gs326\"><div class=\"t_1 m0_1 x14 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(48.882) </div></div><div class=\"c_1 w9e hbd gs327\"><div class=\"t_1 m0_1 x26 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">72.933  </div></div><div class=\"c_1 we3 hbd gs328\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs329\"><div class=\"t_1 m0_1 x2e h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">220.920  </div></div><div class=\"c_1 wdd hbd gs32a\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Future Vall<span class=\"__1 _3\"></span>eys Project Co. Li<span class=\"__1 _3\"></span>mited </div></div><div class=\"c_1 wde hbd gs32b\"><div class=\"t_1 m0_1 x14 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">62.247  </div></div><div class=\"c_1 we4 hbd gs32c\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.606  </div></div><div class=\"c_1 we5 hbd gs32d\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs32e\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs32f\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.822  </div></div><div class=\"c_1 we2 hbd gs330\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs331\"><div class=\"t_1 m0_1 x2d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.395  </div></div><div class=\"c_1 w9e hbd gs332\"><div class=\"t_1 m0_1 x35 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.226  </div></div><div class=\"c_1 we3 hbd gs333\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs334\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">77.296  </div></div><div class=\"c_1 wdd hbd gs335\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Metro d<span class=\"__1 _3\"></span>e Lima L\u00ednea 2, S.A. </div></div><div class=\"c_1 wde hbd gs336\"><div class=\"t_1 m0_1 x14 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">38.840  </div></div><div class=\"c_1 we4 hbd gs337\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.085  </div></div><div class=\"c_1 we5 hbd gs338\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs339\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs33a\"><div class=\"t_1 m0_1 x40 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs33b\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs33c\"><div class=\"t_1 m0_1 x2d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.601  </div></div><div class=\"c_1 w9e hbd gs33d\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs33e\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs33f\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">44.526  </div></div><div class=\"c_1 wdd hbd gs340\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Suministro d<span class=\"__1 _3\"></span>e Agua de Quer\u00e9<span class=\"__1 _3\"></span>taro, S.A. de C.V. </div></div><div class=\"c_1 wde hbd gs341\"><div class=\"t_1 m0_1 x14 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">13.322  </div></div><div class=\"c_1 we4 hbd gs342\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.341  </div></div><div class=\"c_1 we5 hbd gs343\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs344\"><div class=\"t_1 m0_1 x56 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.518) </div></div><div class=\"c_1 we1 hbd gs345\"><div class=\"t_1 m0_1 x40 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs346\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs347\"><div class=\"t_1 m0_1 x57 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.835) </div></div><div class=\"c_1 w9e hbd gs348\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs349\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs34a\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">12.310  </div></div><div class=\"c_1 wdd h36 gs34b\"><div class=\"t_1 m0_1 x17 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">World Trade Cent<span class=\"__1 _3\"></span>er Barc<span class=\"__1 _3\"></span>elona, S.A. de S.M.E. </div></div><div class=\"c_1 wde h36 gs34c\"><div class=\"t_1 m0_1 x14 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">11.521  </div></div><div class=\"c_1 we4 h36 gs34d\"><div class=\"t_1 m0_1 x3a h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">813 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we5 h36 gs34e\"><div class=\"t_1 m0_1 x67 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 h36 gs34f\"><div class=\"t_1 m0_1 x23 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(240) </div></div><div class=\"c_1 we1 h36 gs350\"><div class=\"t_1 m0_1 x40 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 h36 gs351\"><div class=\"t_1 m0_1 x46 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a h36 gs352\"><div class=\"t_1 m0_1 x47 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9e h36 gs353\"><div class=\"t_1 m0_1 x3_1 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 h36 gs354\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 h36 gs355\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">12.094  </div></div><div class=\"c_1 wdd hbd gs356\"><div class=\"t_1 m0_1 x17 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo Tirme </div></div><div class=\"c_1 wde hbd gs357\"><div class=\"t_1 m0_1 x57 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.817  </div></div><div class=\"c_1 we4 hbd gs358\"><div class=\"t_1 m0_1 x21 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.961  </div></div><div class=\"c_1 we5 hbd gs359\"><div class=\"t_1 m0_1 x67 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs35a\"><div class=\"t_1 m0_1 x56 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(4.856) </div></div><div class=\"c_1 we1 hbd gs35b\"><div class=\"t_1 m0_1 x40 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs35c\"><div class=\"t_1 m0_1 x46 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs35d\"><div class=\"t_1 m0_1 x47 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9e hbd gs35e\"><div class=\"t_1 m0_1 x3_1 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs35f\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs360\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">11.922  </div></div><div class=\"c_1 wdd hbe gs361\"><div class=\"t_1 m0_1 x17 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas del Puert<span class=\"__1 _3\"></span>o Empresa Munic<span class=\"__1 _3\"></span>ipal, S.A.  </div></div><div class=\"c_1 wde hbe gs362\"><div class=\"t_1 m0_1 x57 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.918  </div></div><div class=\"c_1 we4 hbe gs363\"><div class=\"t_1 m0_1 xe3 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(96) </div></div><div class=\"c_1 we5 hbe gs364\"><div class=\"t_1 m0_1 x67 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbe gs365\"><div class=\"t_1 m0_1 xc h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbe gs366\"><div class=\"t_1 m0_1 x38 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">442 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we2 hbe gs367\"><div class=\"t_1 m0_1 x46 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbe gs368\"><div class=\"t_1 m0_1 x47 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9e hbe gs369\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(81) </div></div><div class=\"c_1 we3 hbe gs36a\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbe gs36b\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">10.183  </div></div><div class=\"c_1 wdd hbd gs36c\"><div class=\"t_1 m0_1 x17 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC Enviro<span class=\"__1 _3\"></span>nment CEE </div></div><div class=\"c_1 wde hbd gs36d\"><div class=\"t_1 m0_1 x57 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.759  </div></div><div class=\"c_1 we4 hbd gs36e\"><div class=\"t_1 m0_1 x21 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.954  </div></div><div class=\"c_1 we5 hbd gs36f\"><div class=\"t_1 m0_1 x67 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs370\"><div class=\"t_1 m0_1 x56 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.560) </div></div><div class=\"c_1 we1 hbd gs371\"><div class=\"t_1 m0_1 x38 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(19) </div></div><div class=\"c_1 we2 hbd gs372\"><div class=\"t_1 m0_1 x46 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs373\"><div class=\"t_1 m0_1 x36 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(332) </div></div><div class=\"c_1 w9e hbd gs374\"><div class=\"t_1 m0_1 x3_1 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs375\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs376\"><div class=\"t_1 m0_1 x3d h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.802  </div></div><div class=\"c_1 wdd hbd gs377\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Aig\u00fces del Segarr<span class=\"__1 _3\"></span>a Garrigues, S.A. </div></div><div class=\"c_1 wde hbd gs378\"><div class=\"t_1 m0_1 x57 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.562  </div></div><div class=\"c_1 we4 hbd gs379\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.129  </div></div><div class=\"c_1 we5 hbd gs37a\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs37b\"><div class=\"t_1 m0_1 x23 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(864) </div></div><div class=\"c_1 we1 hbd gs37c\"><div class=\"t_1 m0_1 x40 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs37d\"><div class=\"t_1 m0_1 x26 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(484) </div></div><div class=\"c_1 w9a hbd gs37e\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">875 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w9e hbd gs37f\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs380\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs381\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.218  </div></div><div class=\"c_1 wdd hbd gs382\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Gesti\u00f3n <span class=\"__1 _3\"></span>Integral de Residuo<span class=\"__1 _3\"></span>s S\u00f3lidos, S.A. </div></div><div class=\"c_1 wde hbd gs383\"><div class=\"t_1 m0_1 x57 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.526  </div></div><div class=\"c_1 we4 hbd gs384\"><div class=\"t_1 m0_1 x3a h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">445 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we5 hbd gs385\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs386\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs387\"><div class=\"t_1 m0_1 x40 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs388\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs389\"><div class=\"t_1 m0_1 x47 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9e hbd gs38a\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs38b\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs38c\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.971  </div></div><div class=\"c_1 wdd hbd gs38d\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Codeur, S.A. </div></div><div class=\"c_1 wde hbd gs38e\"><div class=\"t_1 m0_1 x57 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.965  </div></div><div class=\"c_1 we4 hbd gs38f\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(184) </div></div><div class=\"c_1 we5 hbd gs390\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs391\"><div class=\"t_1 m0_1 x37 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(78) </div></div><div class=\"c_1 we1 hbd gs392\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.413  </div></div><div class=\"c_1 we2 hbd gs393\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs394\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">115 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w9e hbd gs395\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs396\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs397\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.231  </div></div><div class=\"c_1 wdd hbd gs398\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Aig\u00fces del Vend<span class=\"__1 _3\"></span>rell </div></div><div class=\"c_1 wde hbd gs399\"><div class=\"t_1 m0_1 x57 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.670  </div></div><div class=\"c_1 we4 hbd gs39a\"><div class=\"t_1 m0_1 x3a h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">264 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we5 hbd gs39b\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs39c\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs39d\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">257 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we2 hbd gs39e\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs39f\"><div class=\"t_1 m0_1 x47 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9e hbd gs3a0\"><div class=\"t_1 m0_1 x22 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(146) </div></div><div class=\"c_1 we3 hbd gs3a1\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs3a2\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.045  </div></div><div class=\"c_1 wdd hbd gs3a3\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cafig Construc<span class=\"__1 _3\"></span>tores, S.A. de C.V. </div></div><div class=\"c_1 wde hbd gs3a4\"><div class=\"t_1 m0_1 x35 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">919 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we4 hbd gs3a5\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">95 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we5 hbd gs3a6\"><div class=\"t_1 m0_1 x67 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we0 hbd gs3a7\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs3a8\"><div class=\"t_1 m0_1 x40 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs3a9\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs3aa\"><div class=\"t_1 m0_1 x36 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(132) </div></div><div class=\"c_1 w9e hbd gs3ab\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs3ac\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs3ad\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">882 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wdd hbd gs3ae\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Hormigones y \u00c1ri<span class=\"__1 _3\"></span>dos del Pir<span class=\"__1 _3\"></span>ineo Aragon\u00e9s, S.A. </div></div><div class=\"c_1 wde hbd gs3af\"><div class=\"t_1 m0_1 x57 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.318  </div></div><div class=\"c_1 we4 hbd gs3b0\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we5 hbd gs3b1\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">163 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we0 hbd gs3b2\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs3b3\"><div class=\"t_1 m0_1 x40 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs3b4\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs3b5\"><div class=\"t_1 m0_1 x47 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9e hbd gs3b6\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs3b7\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(6.480) </div></div><div class=\"c_1 w20 hbd gs3b8\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wdd hbe gs3b9\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">L\u00e1zaro Echevarr<span class=\"__1 _3\"></span>\u00eda, S.A. </div></div><div class=\"c_1 wde hbe gs3ba\"><div class=\"t_1 m0_1 x57 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.828  </div></div><div class=\"c_1 we4 hbe gs3bb\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we5 hbe gs3bc\"><div class=\"t_1 m0_1 x3a h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">53 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we0 hbe gs3bd\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbe gs3be\"><div class=\"t_1 m0_1 x3b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">19 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we2 hbe gs3bf\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbe gs3c0\"><div class=\"t_1 m0_1 x47 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9e hbe gs3c1\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbe gs3c2\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(7.900) </div></div><div class=\"c_1 w20 hbe gs3c3\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wdd hbd gs3c4\"><div class=\"t_1 m0_1 x17 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Metrovac<span class=\"__1 _3\"></span>esa, S.A. </div></div><div class=\"c_1 wde hbd gs3c5\"><div class=\"t_1 m0_1 x1d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">402.120  </div></div><div class=\"c_1 we4 hbd gs3c6\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we5 hbd gs3c7\"><div class=\"t_1 m0_1 x47 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(2.728) </div></div><div class=\"c_1 we0 hbd gs3c8\"><div class=\"t_1 m0_1 x15 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(11.589) </div></div><div class=\"c_1 we1 hbd gs3c9\"><div class=\"t_1 m0_1 x40 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 hbd gs3ca\"><div class=\"t_1 m0_1 x46 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a hbd gs3cb\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">594 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w9e hbd gs3cc\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we3 hbd gs3cd\"><div class=\"t_1 m0_1 x12 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(388.397) </div></div><div class=\"c_1 w20 hbd gs3ce\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wdd h36 gs3cf\"><div class=\"t_1 m0_1 x17 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Cement<span class=\"__1 _3\"></span> Holding </div></div><div class=\"c_1 wde h36 gs3d0\"><div class=\"t_1 m0_1 x1d h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">106.901  </div></div><div class=\"c_1 we4 h36 gs3d1\"><div class=\"t_1 m0_1 x5b h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we5 h36 gs3d2\"><div class=\"t_1 m0_1 x47 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(2.234) </div></div><div class=\"c_1 we0 h36 gs3d3\"><div class=\"t_1 m0_1 xc h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 h36 gs3d4\"><div class=\"t_1 m0_1 x40 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we2 h36 gs3d5\"><div class=\"t_1 m0_1 x46 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w9a h36 gs3d6\"><div class=\"t_1 m0_1 x2d h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.874  </div></div><div class=\"c_1 w9e h36 gs3d7\"><div class=\"t_1 m0_1 x22 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(189) </div></div><div class=\"c_1 we3 h36 gs3d8\"><div class=\"t_1 m0_1 x12 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(106.353) </div></div><div class=\"c_1 w20 h36 gs3d9\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wdd hbd gs3da\"><div class=\"t_1 m0_1 x17 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Resto </div></div><div class=\"c_1 wde hbd gs3db\"><div class=\"t_1 m0_1 x14 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">30.790  </div></div><div class=\"c_1 we4 hbd gs3dc\"><div class=\"t_1 m0_1 x21 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(589) </div></div><div class=\"c_1 we5 hbd gs3dd\"><div class=\"t_1 m0_1 x3a h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">55 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we0 hbd gs3de\"><div class=\"t_1 m0_1 x56 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(5.061) </div></div><div class=\"c_1 we1 hbd gs3df\"><div class=\"t_1 m0_1 x3d h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.090  </div></div><div class=\"c_1 we2 hbd gs3e0\"><div class=\"t_1 m0_1 x22 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">523 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w9a hbd gs3e1\"><div class=\"t_1 m0_1 x36 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(456) </div></div><div class=\"c_1 w9e hbd gs3e2\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">888 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we3 hbd gs3e3\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(9.408) </div></div><div class=\"c_1 w20 hbd gs3e4\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">17.832  </div></div><div class=\"c_1 wdd h1e gs3e5\"><div class=\"t_1 m0_1 x56 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Total empresas asoci<span class=\"__1 _3\"></span>adas </div></div><div class=\"c_1 wde h1e gs3e6\"><div class=\"t_1 m0_1 x1d h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">888.469 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we4 h1e gs3e7\"><div class=\"t_1 m0_1 x1c h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">33.648 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we5 h1e gs3e8\"><div class=\"t_1 m0_1 x47 h35 y6c ff3_1 fs8 fc2 sc0_1 ls7 ws0_1\">(4.691)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we0 h1e gs3e9\"><div class=\"t_1 m0_1 x15 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(25.766) </div></div><div class=\"c_1 we1 h1e gs3ea\"><div class=\"t_1 m0_1 x3c h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">10.024 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we2 h1e gs3eb\"><div class=\"t_1 m0_1 x23 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">24.638 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w9a h1e gs3ec\"><div class=\"t_1 m0_1 x14 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(44.183) </div></div><div class=\"c_1 w9e h1e gs3ed\"><div class=\"t_1 m0_1 x26 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">77.631 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we3 h1e gs3ee\"><div class=\"t_1 m0_1 x12 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(518.538) </div></div><div class=\"c_1 w20 h1e gs3ef\"><div class=\"t_1 m0_1 x2e h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">441.232<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w19 h30 gs3f1\"><div class=\"t_1 m0_1 xbf h2_1 y107 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xbf h2_1 y108 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xbf h41 y109 ff2_1 fsb fc1_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _52\"> </span> </div><div class=\"t_1 m0_1 x5b h2a y44d ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _4b\"> </span> <span class=\"__1 _53\"> </span><span class=\"fs8 ls3\">64<span class=\"ls0_1\"> </span></span></div><div class=\"t_1 m0_1 x5b h10 y5dd ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h10 y65a ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 we3 hb4 gs3f2\"><div class=\"t_1 m0_1 x1d h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Saldo a </div><div class=\"t_1 m0_1 x1a h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">31.12.2022 </div></div><div class=\"c_1 we8 h13 gs3f3\"><div class=\"t_1 m0_1 xc h35 y38 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultados del ej<span class=\"__1 _3\"></span>ercicio </div></div><div class=\"c_1 we1 hb4 gs3f4\"><div class=\"t_1 m0_1 xe4 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Dividendos </div><div class=\"t_1 m0_1 x19 h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Distribuidos<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w20 hb4 gs3f5\"><div class=\"t_1 m0_1 x25 h35 y5ea ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Cambios en el </div><div class=\"t_1 m0_1 x1e h35 y5e8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">valor razonable </div><div class=\"t_1 m0_1 x34 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">de los </div><div class=\"t_1 m0_1 x4d h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">instrumentos </div><div class=\"t_1 m0_1 xe h35 y65d ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">financ. imputado<span class=\"__1 _3\"></span>s </div><div class=\"t_1 m0_1 x15 h35 y5a8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">a reservas </div></div><div class=\"c_1 we9 hb4 gs3f6\"><div class=\"t_1 m0_1 x50 h35 y5e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Inversiones </div></div><div class=\"c_1 w20 hb4 gs3f7\"><div class=\"t_1 m0_1 x25 h35 y5e8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Diferencias de </div><div class=\"t_1 m0_1 x58 h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">conversi\u00f3n y </div><div class=\"t_1 m0_1 x14 h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">otros </div><div class=\"t_1 m0_1 x4d h35 y65d ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">movimientos </div></div><div class=\"c_1 wea hb4 gs3f8\"><div class=\"t_1 m0_1 x19 h35 y5e4 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n </div><div class=\"t_1 m0_1 x15 h35 y5e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">cr\u00e9ditos </div><div class=\"t_1 m0_1 x4d h35 y65e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">concedidos </div></div><div class=\"c_1 we1 hb4 gs3f9\"><div class=\"t_1 m0_1 x1d h35 y5e0 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Saldo a </div><div class=\"t_1 m0_1 x1a h35 y5e1 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">31.12.2023 </div></div><div class=\"c_1 web hb5 gs3fa\"><div class=\"t_1 m0_1 x1e h35 y5ec ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Rtdo. de entidad<span class=\"__1 _3\"></span>es </div><div class=\"t_1 m0_1 x58 h35 y5ed ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">valoradas por el </div><div class=\"t_1 m0_1 x15 h35 y65f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">m\u00e9todo de la </div><div class=\"t_1 m0_1 x1e h35 y660 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">participaci\u00f3n (nota </div><div class=\"t_1 m0_1 x37 h35 y14c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">27.h)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wec hb5 gs3fb\"><div class=\"t_1 m0_1 x19 h35 y5ec ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Rtdo. del ejerc. </div><div class=\"t_1 m0_1 x50 h35 y5ed ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">procedente de op<span class=\"__1 _3\"></span>. </div><div class=\"t_1 m0_1 x10 h35 y65f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">interrumpidas n<span class=\"__1 _3\"></span>eto </div><div class=\"t_1 m0_1 x15 h35 y660 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">de impuestos <span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x23 h35 y14c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(nota 5) </div></div><div class=\"c_1 we7 hbd gs3fc\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Metrovac<span class=\"__1 _3\"></span>esa, S.A. </div></div><div class=\"c_1 we3 hbd gs3fd\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 web hbd gs3fe\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wec hbd gs3ff\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs400\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs401\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 w20 hbd gs402\"><div class=\"t_1 m0_1 x2e h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">402.120  </div></div><div class=\"c_1 wea hbd gs403\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs404\"><div class=\"t_1 m0_1 x2e h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">402.120  </div></div><div class=\"c_1 we7 hbd gs405\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC Enviro<span class=\"__1 _3\"></span>nment (UK) </div></div><div class=\"c_1 we3 hbd gs406\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 web hbd gs407\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.635) </div></div><div class=\"c_1 wec hbd gs408\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs409\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs40a\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> -  </div></div><div class=\"c_1 w20 hbd gs40b\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">41.820  </div></div><div class=\"c_1 wea hbd gs40c\"><div class=\"t_1 m0_1 x37 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">118.261  </div></div><div class=\"c_1 we1 hbd gs40d\"><div class=\"t_1 m0_1 x2e h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">158.446  </div></div><div class=\"c_1 we7 hbd gs40e\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Cement<span class=\"__1 _3\"></span> Holding </div></div><div class=\"c_1 we3 hbd gs40f\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">18.202  </div></div><div class=\"c_1 web hbd gs410\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wec hbd gs411\"><div class=\"t_1 m0_1 x47 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(13.782) </div></div><div class=\"c_1 we1 hbd gs412\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs413\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.418  </div></div><div class=\"c_1 we9 hbd gs414\"><div class=\"t_1 m0_1 x23 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">101.810  </div></div><div class=\"c_1 w20 hbd gs415\"><div class=\"t_1 m0_1 x39 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(152) </div></div><div class=\"c_1 wea hbd gs416\"><div class=\"t_1 m0_1 xc h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(595) </div></div><div class=\"c_1 we1 hbd gs417\"><div class=\"t_1 m0_1 x2e h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">106.901  </div></div><div class=\"c_1 we7 hbd gs418\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Future Vall<span class=\"__1 _3\"></span>eys Project Co. Li<span class=\"__1 _3\"></span>mited </div></div><div class=\"c_1 we3 hbd gs419\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">59.723  </div></div><div class=\"c_1 web hbd gs41a\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.742  </div></div><div class=\"c_1 wec hbd gs41b\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs41c\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs41d\"><div class=\"t_1 m0_1 x39 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(439) </div></div><div class=\"c_1 we9 hbd gs41e\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs41f\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.982) </div></div><div class=\"c_1 wea hbd gs420\"><div class=\"t_1 m0_1 x2e h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.203  </div></div><div class=\"c_1 we1 hbd gs421\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">62.247  </div></div><div class=\"c_1 we7 h36 gs422\"><div class=\"t_1 m0_1 x19 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Metro d<span class=\"__1 _3\"></span>e Lima L\u00ednea 2, S.A. </div></div><div class=\"c_1 we3 h36 gs423\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">37.310  </div></div><div class=\"c_1 web h36 gs424\"><div class=\"t_1 m0_1 x21 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.888  </div></div><div class=\"c_1 wec h36 gs425\"><div class=\"t_1 m0_1 x5b h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 h36 gs426\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 h36 gs427\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 h36 gs428\"><div class=\"t_1 m0_1 x3_1 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 h36 gs429\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.358) </div></div><div class=\"c_1 wea h36 gs42a\"><div class=\"t_1 m0_1 x38 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 h36 gs42b\"><div class=\"t_1 m0_1 x3c h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">38.840  </div></div><div class=\"c_1 we7 hc0 gs42c\"><div class=\"t_1 m0_1 x19 h1a y524 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Suministro d<span class=\"__1 _3\"></span>e Agua de Quer\u00e9<span class=\"__1 _3\"></span>taro, S.A. de </div><div class=\"t_1 m0_1 x19 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">C.V. </div></div><div class=\"c_1 we3 hc0 gs42d\"><div class=\"t_1 m0_1 x3c h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">11.728  </div></div><div class=\"c_1 web hc0 gs42e\"><div class=\"t_1 m0_1 x21 h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.214  </div></div><div class=\"c_1 wec hc0 gs42f\"><div class=\"t_1 m0_1 x5b h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hc0 gs430\"><div class=\"t_1 m0_1 x3c h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.889) </div></div><div class=\"c_1 w20 hc0 gs431\"><div class=\"t_1 m0_1 x1f h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hc0 gs432\"><div class=\"t_1 m0_1 x3_1 h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hc0 gs433\"><div class=\"t_1 m0_1 x3d h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.269  </div></div><div class=\"c_1 wea hc0 gs434\"><div class=\"t_1 m0_1 x38 h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hc0 gs435\"><div class=\"t_1 m0_1 x3c h1a y677 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">13.322  </div></div><div class=\"c_1 we7 hc1 gs436\"><div class=\"t_1 m0_1 x19 h1a y7a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">World Trade Cent<span class=\"__1 _3\"></span>er Barc<span class=\"__1 _3\"></span>elona, S.A. de </div><div class=\"t_1 m0_1 x19 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">S.M.E. </div></div><div class=\"c_1 we3 hc1 gs437\"><div class=\"t_1 m0_1 x3c h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">10.399  </div></div><div class=\"c_1 web hc1 gs438\"><div class=\"t_1 m0_1 x21 h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.122  </div></div><div class=\"c_1 wec hc1 gs439\"><div class=\"t_1 m0_1 x5b h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hc1 gs43a\"><div class=\"t_1 m0_1 x1f h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hc1 gs43b\"><div class=\"t_1 m0_1 x1f h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hc1 gs43c\"><div class=\"t_1 m0_1 x3_1 h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hc1 gs43d\"><div class=\"t_1 m0_1 x1f h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wea hc1 gs43e\"><div class=\"t_1 m0_1 x38 h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hc1 gs43f\"><div class=\"t_1 m0_1 x3c h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">11.521  </div></div><div class=\"c_1 we7 hbd gs440\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas del Puert<span class=\"__1 _3\"></span>o Empresa Munic<span class=\"__1 _3\"></span>ipal, S.A.  </div></div><div class=\"c_1 we3 hbd gs441\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">11.469  </div></div><div class=\"c_1 web hbd gs442\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(442) </div></div><div class=\"c_1 wec hbd gs443\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs444\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs445\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs446\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs447\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">395 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wea hbd gs448\"><div class=\"t_1 m0_1 x2d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.504) </div></div><div class=\"c_1 we1 hbd gs449\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.918  </div></div><div class=\"c_1 we7 hbd gs44a\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo Tirme </div></div><div class=\"c_1 we3 hbd gs44b\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.714  </div></div><div class=\"c_1 web hbd gs44c\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.812  </div></div><div class=\"c_1 wec hbd gs44d\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs44e\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(4.709) </div></div><div class=\"c_1 w20 hbd gs44f\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs450\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs451\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wea hbd gs452\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs453\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.817  </div></div><div class=\"c_1 we7 hbd gs454\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">L\u00e1zaro Echevarr<span class=\"__1 _3\"></span>\u00eda, S.A. </div></div><div class=\"c_1 we3 hbd gs455\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.011  </div></div><div class=\"c_1 web hbd gs456\"><div class=\"t_1 m0_1 xe3 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(54) </div></div><div class=\"c_1 wec hbd gs457\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs458\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs459\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs45a\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs45b\"><div class=\"t_1 m0_1 x39 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(129) </div></div><div class=\"c_1 wea hbd gs45c\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs45d\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.828  </div></div><div class=\"c_1 we7 hbd gs45e\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC Enviro<span class=\"__1 _3\"></span>nment CEE </div></div><div class=\"c_1 we3 hbd gs45f\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.004  </div></div><div class=\"c_1 web hbd gs460\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.266  </div></div><div class=\"c_1 wec hbd gs461\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs462\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.745) </div></div><div class=\"c_1 w20 hbd gs463\"><div class=\"t_1 m0_1 x3b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">10 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 hbd gs464\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs465\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">224 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wea hbd gs466\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs467\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.759  </div></div><div class=\"c_1 we7 hbd gs468\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Aig\u00fces del Segarr<span class=\"__1 _3\"></span>a Garrigues, S.A. </div></div><div class=\"c_1 we3 hbd gs469\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.036  </div></div><div class=\"c_1 web hbd gs46a\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.572  </div></div><div class=\"c_1 wec hbd gs46b\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs46c\"><div class=\"t_1 m0_1 x39 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(864) </div></div><div class=\"c_1 w20 hbd gs46d\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs46e\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs46f\"><div class=\"t_1 m0_1 x39 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(182) </div></div><div class=\"c_1 wea hbd gs470\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs471\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.562  </div></div><div class=\"c_1 we7 hc2 gs472\"><div class=\"t_1 m0_1 x19 h1a y2d4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Hormigones y \u00c1ri<span class=\"__1 _3\"></span>dos del Pir<span class=\"__1 _3\"></span>ineo </div><div class=\"t_1 m0_1 x19 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Aragon\u00e9s, S.A. </div></div><div class=\"c_1 we3 hc2 gs473\"><div class=\"t_1 m0_1 x3d h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.112  </div></div><div class=\"c_1 web hc2 gs474\"><div class=\"t_1 m0_1 x3a h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">281 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wec hc2 gs475\"><div class=\"t_1 m0_1 x5b h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hc2 gs476\"><div class=\"t_1 m0_1 x38 h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(75) </div></div><div class=\"c_1 w20 hc2 gs477\"><div class=\"t_1 m0_1 x1f h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hc2 gs478\"><div class=\"t_1 m0_1 x3_1 h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hc2 gs479\"><div class=\"t_1 m0_1 x1f h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wea hc2 gs47a\"><div class=\"t_1 m0_1 x38 h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hc2 gs47b\"><div class=\"t_1 m0_1 x3d h1a y37 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.318  </div></div><div class=\"c_1 we7 hbe gs47c\"><div class=\"t_1 m0_1 x19 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Gesti\u00f3n <span class=\"__1 _3\"></span>Integral de Residuo<span class=\"__1 _3\"></span>s S\u00f3lidos, S.A. </div></div><div class=\"c_1 we3 hbe gs47d\"><div class=\"t_1 m0_1 x3d h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.342  </div></div><div class=\"c_1 web hbe gs47e\"><div class=\"t_1 m0_1 x3a h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">184 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wec hbe gs47f\"><div class=\"t_1 m0_1 x5b h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbe gs480\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbe gs481\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbe gs482\"><div class=\"t_1 m0_1 x3_1 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbe gs483\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wea hbe gs484\"><div class=\"t_1 m0_1 x38 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbe gs485\"><div class=\"t_1 m0_1 x3d h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.526  </div></div><div class=\"c_1 we7 hbd gs486\"><div class=\"t_1 m0_1 x19 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Aig\u00fces del Ve<span class=\"__1 _3\"></span>ndrell </div></div><div class=\"c_1 we3 hbd gs487\"><div class=\"t_1 m0_1 x3d h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.862  </div></div><div class=\"c_1 web hbd gs488\"><div class=\"t_1 m0_1 x21 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(257) </div></div><div class=\"c_1 wec hbd gs489\"><div class=\"t_1 m0_1 x5b h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs48a\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs48b\"><div class=\"t_1 m0_1 x1f h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs48c\"><div class=\"t_1 m0_1 x3_1 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs48d\"><div class=\"t_1 m0_1 x38 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">186 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wea hbd gs48e\"><div class=\"t_1 m0_1 xc h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(121) </div></div><div class=\"c_1 we1 hbd gs48f\"><div class=\"t_1 m0_1 x3d h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.670  </div></div><div class=\"c_1 we7 hbd gs490\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Codeur, S.A. </div></div><div class=\"c_1 we3 hbd gs491\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.024  </div></div><div class=\"c_1 web hbd gs492\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(139) </div></div><div class=\"c_1 wec hbd gs493\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs494\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(93) </div></div><div class=\"c_1 w20 hbd gs495\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs496\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs497\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.827) </div></div><div class=\"c_1 wea hbd gs498\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs499\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.965  </div></div><div class=\"c_1 we7 hbd gs49a\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cafig Construc<span class=\"__1 _3\"></span>tores, S.A. de C.V. </div></div><div class=\"c_1 we3 hbd gs49b\"><div class=\"t_1 m0_1 x3d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.560  </div></div><div class=\"c_1 web hbd gs49c\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(584) </div></div><div class=\"c_1 wec hbd gs49d\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs49e\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(2.365) </div></div><div class=\"c_1 w20 hbd gs49f\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs4a0\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs4a1\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">308 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wea hbd gs4a2\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs4a3\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">919 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we7 hbd gs4a4\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC PFI Holdi<span class=\"__1 _3\"></span>ngs </div></div><div class=\"c_1 we3 hbd gs4a5\"><div class=\"t_1 m0_1 x2e h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">109.872  </div></div><div class=\"c_1 web hbd gs4a6\"><div class=\"t_1 m0_1 x21 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(346) </div></div><div class=\"c_1 wec hbd gs4a7\"><div class=\"t_1 m0_1 x5b h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we1 hbd gs4a8\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs4a9\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs4aa\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs4ab\"><div class=\"t_1 m0_1 x22 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(32.341) </div></div><div class=\"c_1 wea hbd gs4ac\"><div class=\"t_1 m0_1 x57 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(77.185) </div></div><div class=\"c_1 we1 hbd gs4ad\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we7 hbd gs4ae\"><div class=\"t_1 m0_1 x19 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Resto </div></div><div class=\"c_1 we3 hbd gs4af\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">27.611  </div></div><div class=\"c_1 web hbd gs4b0\"><div class=\"t_1 m0_1 x38 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(6.364) </div></div><div class=\"c_1 wec hbd gs4b1\"><div class=\"t_1 m0_1 x3a h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">675 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we1 hbd gs4b2\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.265) </div></div><div class=\"c_1 w20 hbd gs4b3\"><div class=\"t_1 m0_1 x1f h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 we9 hbd gs4b4\"><div class=\"t_1 m0_1 x3_1 h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w20 hbd gs4b5\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">12.396  </div></div><div class=\"c_1 wea hbd gs4b6\"><div class=\"t_1 m0_1 x2d h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(2.263) </div></div><div class=\"c_1 we1 hbd gs4b7\"><div class=\"t_1 m0_1 x3c h1a ya7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">30.790  </div></div><div class=\"c_1 we7 h1e gs4b8\"><div class=\"t_1 m0_1 x19 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Total empresas asoci<span class=\"__1 _3\"></span>adas </div></div><div class=\"c_1 we3 h1e gs4b9\"><div class=\"t_1 m0_1 x2e h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">343.979 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 web h1e gs4ba\"><div class=\"t_1 m0_1 x3b h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">7.260 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wec h1e gs4bb\"><div class=\"t_1 m0_1 x47 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(13.107) </div></div><div class=\"c_1 we1 h1e gs4bc\"><div class=\"t_1 m0_1 x22 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(13.005) </div></div><div class=\"c_1 w20 h1e gs4bd\"><div class=\"t_1 m0_1 x38 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">989 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 h1e gs4be\"><div class=\"t_1 m0_1 x23 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">101.810 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w20 h1e gs4bf\"><div class=\"t_1 m0_1 x2e h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">420.747 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wea h1e gs4c0\"><div class=\"t_1 m0_1 x2d h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">39.796 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we1 h1e gs4c1\"><div class=\"t_1 m0_1 x2e h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">888.469<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2_1 h0_2 gs1e1\"><div class=\"t_1 m0_1 x5b h2_1 y2_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x10a h2_1 y3_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x10a h41 y4_1 ff2_1 fsb fc1_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _54\"> </span> </div><div class=\"t_1 m0_1 x5b h2a y134 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">65<span class=\"ls0_1\"> </span></span></div><div class=\"t_1 m0_1 x66 h2_1 y1ba ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y1bb ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En el <span class=\"__1 _6\"></span>ejercicio 2024 en <span class=\"__1 _6\"></span>la columna \u201cDiferencias de <span class=\"__1 _6\"></span>conversi\u00f3n y <span class=\"__1 _6\"></span>otros<span class=\"__1 _3\"></span> movimientos\u201d dentro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la l\u00ednea </div><div class=\"t_1 m0_1 x66 h2_1 y1bc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de Gru<span class=\"__1 _3\"></span>po FCC <span class=\"__1 _20\"></span>Environment <span class=\"__1 _20\"></span>(UK) destaca <span class=\"__1 _20\"></span>principalmente <span class=\"__1 _3\"></span>el d<span class=\"__1 _3\"></span>eterioro <span class=\"__1 _3\"></span>debid<span class=\"__1 _3\"></span>o al <span class=\"__1 _20\"></span>retraso e <span class=\"__1 _20\"></span>incremento <span class=\"__1 _3\"></span>de </div><div class=\"t_1 m0_1 x66 h2_1 y1bd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los costes de la inv<span class=\"__1 _3\"></span>ersi\u00f3n en la plan<span class=\"__1 _3\"></span>ta de Lostock p<span class=\"__1 _3\"></span>or importe de 4<span class=\"__1 _3\"></span>8.134 miles de<span class=\"__1 _3\"></span> euros (nota 2<span class=\"__1 _3\"></span>7.<span class=\"__1 _6\"></span>h)<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y1be ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y1bf ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _6\"></span>2023 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>columna <span class=\"__1 _6\"></span>\u201cDiferencias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conversi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>movimientos\u201d <span class=\"__1 _7\"></span>destacaban, <span class=\"__1 _6\"></span>por </div><div class=\"t_1 m0_1 x66 h2_1 y1db ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">una <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>incre<span class=\"__1 _3\"></span>mentos <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>enci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>influen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>significati<span class=\"__1 _3\"></span>va <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>Metrovacesa,<span class=\"__1 _20\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y1dc ff1_1 fs0_1 fc0_1 sc0_1 ls34 ws0_1\">S.A<span class=\"ls0_1\">. <span class=\"__1 _13\"></span>(notas <span class=\"__1 _13\"></span>4, <span class=\"__1 _13\"></span>14 <span class=\"__1 _13\"></span><span class=\"ls1f\">y <span class=\"__1 _13\"></span><span class=\"ls9\">27</span></span>) <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>por <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 _3\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>Giant <span class=\"__1 _13\"></span>Cement <span class=\"__1 _13\"></span>H<span class=\"__1 _3\"></span>olding <span class=\"__1 _13\"></span>Inc. <span class=\"__1 _13\"></span>por<span class=\"__1 _3\"></span> </span></div><div class=\"t_1 m0_1 x66 h2_1 y1dd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe de<span class=\"__1 _3\"></span> 101.81<span class=\"__1 _3\"></span>0 miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os. Por <span class=\"__1 _3\"></span>otra parte,<span class=\"__1 _3\"></span> tambi\u00e9n<span class=\"__1 _3\"></span> se <span class=\"__1 _3\"></span>incluye <span class=\"__1 _3\"></span>el impact<span class=\"__1 _3\"></span>o del <span class=\"__1 _3\"></span>traspaso d<span class=\"__1 _3\"></span>esde e<span class=\"__1 _3\"></span>l </div><div class=\"t_1 m0_1 x66 h2_1 y1de ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">grupo <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>PFI <span class=\"__1 _20\"></span>Holding <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>CI <span class=\"__1 _20\"></span>III <span class=\"__1 _20\"></span>Lostock <span class=\"__1 _20\"></span>EFW <span class=\"__1 _20\"></span>Limited, <span class=\"__1 _c\"></span>Lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>tock <span class=\"__1 _20\"></span>Sustainab<span class=\"__1 _3\"></span>le <span class=\"__1 _20\"></span>Energy <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>Lostock </div><div class=\"t_1 m0_1 x66 h2_1 y1df ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Power Limited al<span class=\"__1 _3\"></span> grupo FCC Envir<span class=\"__1 _3\"></span>onment (UK) p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>33.035 miles de euros.  </div><div class=\"t_1 m0_1 x66 h2_1 y1e0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y186 ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Asimismo, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>citado <span class=\"__1 _1a\"> </span>traspa<span class=\"__1 _3\"></span>so <span class=\"__1 _2d\"> </span>es <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>principal <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _1a\"> </span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>incluye <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>column<span class=\"__1 _3\"></span>a <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _2d\"></span>de </div><div class=\"t_1 m0_1 x66 h2_1 y31 ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cr\u00e9ditos\u201d en el gru<span class=\"__1 _3\"></span>po FCC PFI Holdin<span class=\"__1 _3\"></span>g por importe d<span class=\"__1 _3\"></span>e 78.773 <span class=\"__1 _3\"></span>miles de euros.<span class=\"ff1_1\"> </span></div><div class=\"t_1 m0_1 x66 h2_1 y187 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y188 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ntinuaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>presentan <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>proporci\u00f3n <span class=\"__1 _20\"></span>al <span class=\"__1 _c\"></span>porcentaje <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>participaci\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>capital <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>cada <span class=\"__1 _20\"></span>sociedad </div><div class=\"t_1 m0_1 x66 h2_1 y189 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">asociada, los acti<span class=\"__1 _3\"></span>vos, pasiv<span class=\"__1 _3\"></span>os, cifra de negoci<span class=\"__1 _3\"></span>os y resultados para<span class=\"__1 _3\"></span> los ejercici<span class=\"__1 _3\"></span>os 2024 y 20<span class=\"ls9\">23</span>. </div><div class=\"t_1 m0_1 x66 h10 y255 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h10 y68a ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wef h1d gs4c3\"><div class=\"t_1 m0_1 x2d h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf0 h1d gs4c4\"><div class=\"t_1 m0_1 x2d h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h1d gs4c5\"><div class=\"t_1 m0_1 x58 h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Activos no corrientes </div></div><div class=\"c_1 wef h1d gs4c6\"><div class=\"t_1 m0_1 x1c h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">720.619  </div></div><div class=\"c_1 wf0 h1d gs4c7\"><div class=\"t_1 m0_1 x1c h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">890.757  </div></div><div class=\"c_1 wee h1d gs4c8\"><div class=\"t_1 m0_1 x58 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Activos corrientes </div></div><div class=\"c_1 wef h1d gs4c9\"><div class=\"t_1 m0_1 x1c h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">229.221  </div></div><div class=\"c_1 wf0 h1d gs4ca\"><div class=\"t_1 m0_1 x1c h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">778.091  </div></div><div class=\"c_1 wee h20 gs4cb\"><div class=\"t_1 m0_1 x58 h16 y97 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos no corrientes </div></div><div class=\"c_1 wef h20 gs4cc\"><div class=\"t_1 m0_1 x1c h16 y97 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">608.743  </div></div><div class=\"c_1 wf0 h20 gs4cd\"><div class=\"t_1 m0_1 x1c h16 y97 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">679.754  </div></div><div class=\"c_1 wee h1c gs4ce\"><div class=\"t_1 m0_1 x58 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos corrientes </div></div><div class=\"c_1 wef h1c gs4cf\"><div class=\"t_1 m0_1 x1c h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">169.576  </div></div><div class=\"c_1 wf0 h1c gs4d0\"><div class=\"t_1 m0_1 x1c h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">307.254  </div></div><div class=\"c_1 wee h1d gs4d1\"><div class=\"t_1 m0_1 x58 h15 yb3 ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados </div></div><div class=\"c_1 wee h1d gs4d2\"><div class=\"t_1 m0_1 x58 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Importe neto de la cifra de negocios </div></div><div class=\"c_1 wef h1d gs4d3\"><div class=\"t_1 m0_1 x1c h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">392.443  </div></div><div class=\"c_1 wf0 h1d gs4d4\"><div class=\"t_1 m0_1 x1c h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">479.187  </div></div><div class=\"c_1 wee h1d gs4d5\"><div class=\"t_1 m0_1 x58 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado de explotaci\u00f3n </div></div><div class=\"c_1 wef h1d gs4d6\"><div class=\"t_1 m0_1 x21 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">49.507  </div></div><div class=\"c_1 wf0 h1d gs4d7\"><div class=\"t_1 m0_1 x21 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">13.461  </div></div><div class=\"c_1 wee h1c gs4d8\"><div class=\"t_1 m0_1 x58 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado antes de impuestos </div></div><div class=\"c_1 wef h1c gs4d9\"><div class=\"t_1 m0_1 x21 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">40.693  </div></div><div class=\"c_1 wf0 h1c gs4da\"><div class=\"t_1 m0_1 x3b h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.241) </div></div><div class=\"c_1 wee h1d gs4db\"><div class=\"t_1 m0_1 x58 h16 y38d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado atribuido a la Sociedad Dominante </div></div><div class=\"c_1 wef h1d gs4dc\"><div class=\"t_1 m0_1 x21 h16 y38d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">28.957  </div></div><div class=\"c_1 wf0 h1d gs4dd\"><div class=\"t_1 m0_1 x3b h16 y38d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(5.847) </div></div><div class=\"c_1 w2_1 h0_2 gs1e1\"><div class=\"t_1 m0_1 x66 h10 y691 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h10 y692 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h10 y693 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y694 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _6\"></span>variaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>especto al <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>anteri<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>se debe a <span class=\"__1 _6\"></span>la reclasificaci\u00f3n <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>activos y <span class=\"__1 _6\"></span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de las </div><div class=\"t_1 m0_1 x66 h2_1 y370 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sociedades as<span class=\"__1 _3\"></span>ociadas <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span>s \u00e1reas <span class=\"__1 _20\"></span>Cementos e <span class=\"__1 _3\"></span>Inmobiliar<span class=\"__1 _3\"></span>ia a a<span class=\"__1 _20\"></span>ctivos mantenid<span class=\"__1 _3\"></span>os para <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>venta (nota <span class=\"__1 _3\"></span>5)<span class=\"ls3d\">. </span> </div><div class=\"t_1 m0_1 x66 h2_1 y695 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y696 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>su  re<span class=\"__1 _3\"></span>levancia, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _32\"> </span>presenta <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>informaci\u00f3n <span class=\"__1 _1a\"> </span>financiera <span class=\"__1 _1a\"> </span>resumida <span class=\"__1 _32\"> </span>de  la <span class=\"__1 _1a\"> </span>sociedad<span class=\"__1 _20\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y697 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Metrovacesa, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23, <span class=\"__1 _20\"></span>una <span class=\"__1 _c\"></span>vez <span class=\"__1 _20\"></span>reconocidos <span class=\"__1 _c\"></span>sus <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>netos <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable </div><div class=\"t_1 m0_1 x66 h2_1 y163 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a la que se ha aplicad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el<span class=\"__1 _3\"></span> m\u00e9todo de la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n:<span class=\"__1 _5f\"> </span></div><div class=\"t_1 m0_1 x5b h2_1 y698 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h2_1 y699 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h2_1 y69a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _8\"> </span> </div></div><div class=\"c_1 w2_1 h0_2 gs1e1\"><div class=\"t_1 m0_1 x5b h2_1 y2_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x10a h2_1 y3_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x10a h41 y4_1 ff2_1 fsb fc1_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _54\"> </span> </div><div class=\"t_1 m0_1 x5b h2a y134 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _41\"> </span><span class=\"fs8 ls3\">66<span class=\"ls0_1\"> </span></span></div><div class=\"t_1 m0_1 x66 h2_1 y1ba ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wf2 h1d gs4df\"><div class=\"t_1 m0_1 x1b h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Balance </div></div><div class=\"c_1 wf2 h1d gs4e0\"><div class=\"t_1 m0_1 x36 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf1 h42 gs4e1\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Activo no corriente </div></div><div class=\"c_1 wf2 h42 gs4e2\"><div class=\"t_1 m0_1 x8e h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">395.567 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf1 h42 gs4e3\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Activo corriente </div></div><div class=\"c_1 wf2 h42 gs4e4\"><div class=\"t_1 m0_1 x3d h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">2.417.297 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf1 h42 gs4e5\"><div class=\"t_1 m0_1 x1d h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Existencias </div></div><div class=\"c_1 wf2 h42 gs4e6\"><div class=\"t_1 m0_1 x3d h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.106.161  </div></div><div class=\"c_1 wf1 h42 gs4e7\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">Efectivo y equivalentes </span></div></div><div class=\"c_1 wf2 h42 gs4e8\"><div class=\"t_1 m0_1 x8e h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">196.298  </div></div><div class=\"c_1 wf1 h42 gs4e9\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">Otros activos corrientes </span></div></div><div class=\"c_1 wf2 h42 gs4ea\"><div class=\"t_1 m0_1 x8e h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">114.838  </div></div><div class=\"c_1 wf1 h1c gs4eb\"><div class=\"t_1 m0_1 x58 h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">TOTAL ACTIVO </div></div><div class=\"c_1 wf2 h1c gs4ec\"><div class=\"t_1 m0_1 x3d h15 y6c ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">2.812.864 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf1 h42 gs4ed\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Patrimonio Neto </div></div><div class=\"c_1 wf2 h42 gs4ee\"><div class=\"t_1 m0_1 x3d h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">1.895.455 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf1 h42 gs4ef\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Patrimonio Neto sociedad dominante </div></div><div class=\"c_1 wf2 h42 gs4f0\"><div class=\"t_1 m0_1 x3d h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">1.895.455 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf1 h46 gs4f1\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 wf2 h46 gs4f2\"><div class=\"t_1 m0_1 x3d h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.092.070  </div></div><div class=\"c_1 wf1 h42 gs4f3\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 wf2 h42 gs4f4\"><div class=\"t_1 m0_1 x8e h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">803.842  </div></div><div class=\"c_1 wf1 h42 gs4f5\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Acciones Propias </div></div><div class=\"c_1 wf2 h42 gs4f6\"><div class=\"t_1 m0_1 x21 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(1.668) </div></div><div class=\"c_1 wf1 h42 gs4f7\"><div class=\"t_1 m0_1 xe h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> Otros instrumentos de patrimonio neto </div></div><div class=\"c_1 wf2 h42 gs4f8\"><div class=\"t_1 m0_1 x3a h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.211  </div></div><div class=\"c_1 wf1 h42 gs4f9\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado sociedad dominante </div></div><div class=\"c_1 wf2 h42 gs4fa\"><div class=\"t_1 m0_1 x10f h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf1 h42 gs4fb\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Ajustes por cambio de valor </div></div><div class=\"c_1 wf2 h42 gs4fc\"><div class=\"t_1 m0_1 x10f h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf1 h42 gs4fd\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Intereses Minoritarios </div></div><div class=\"c_1 wf2 h42 gs4fe\"><div class=\"t_1 m0_1 x10f h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf1 h42 gs4ff\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos no corrientes </div></div><div class=\"c_1 wf2 h42 gs500\"><div class=\"t_1 m0_1 x8e h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">362.006 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf1 h42 gs501\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financieros no corrientes </div></div><div class=\"c_1 wf2 h42 gs502\"><div class=\"t_1 m0_1 x8e h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">269.168  </div></div><div class=\"c_1 wf1 h42 gs503\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Otros pasivos no corrientes </div></div><div class=\"c_1 wf2 h42 gs504\"><div class=\"t_1 m0_1 x21 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">92.838  </div></div><div class=\"c_1 wf1 h42 gs505\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos corrientes </div></div><div class=\"c_1 wf2 h42 gs506\"><div class=\"t_1 m0_1 x8e h15 y13d ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">555.403 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf1 h42 gs507\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financieros corrientes </div></div><div class=\"c_1 wf2 h42 gs508\"><div class=\"t_1 m0_1 x8e h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">204.758  </div></div><div class=\"c_1 wf1 h42 gs509\"><div class=\"t_1 m0_1 x58 h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Otros pasivos corrientes </div></div><div class=\"c_1 wf2 h42 gs50a\"><div class=\"t_1 m0_1 x8e h16 y13d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">350.645  </div></div><div class=\"c_1 wf1 h73 gs50b\"><div class=\"t_1 m0_1 x58 h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">TOTAL PASIVO </div></div><div class=\"c_1 wf2 h73 gs50c\"><div class=\"t_1 m0_1 x3d h15 y6c ff3_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">2.812.864<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff3_1\">Negocios conjunto<span class=\"__1 _3\"></span>s </span></span>El desglose de<span class=\"__1 _3\"></span> este ep\u00edg<span class=\"__1 _3\"></span>rafe p<span class=\"__1 _3\"></span>or sociedades<span class=\"__1 _3\"></span> se presenta en<span class=\"__1 _3\"></span> el Anexo<span class=\"__1 _3\"></span> II de estas<span class=\"__1 _3\"></span> cuentas anuale<span class=\"__1 _3\"></span>s, dond<span class=\"__1 _3\"></span>e se relacionan los neg<span class=\"__1 _3\"></span>ocios conjuntos. Los movimientos de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s eje<span class=\"__1 _3\"></span>rcicios 2024 y 20<span class=\"ls19\">23</span> por con<span class=\"__1 _3\"></span>ceptos son los sigu<span class=\"__1 _3\"></span>ientes:  <span class=\"__1 _4b\"> </span> <span class=\"__1 _4c\"> </span><span class=\"fs8 ls3\">60<span class=\"ls0_1\"> </span></span>Saldo a 31.12.2023 Resultados del ej<span class=\"__1 _3\"></span>ercicio Dividendos Distribuidos Cambios en el valor razonable d<span class=\"__1 _3\"></span>e los instrumento<span class=\"__1 _3\"></span>s financ. imputado<span class=\"__1 _3\"></span>s a reservas Inversiones Diferencias de conversi\u00f3n y otros movimientos Variaci\u00f3n cr\u00e9ditos concedidos Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) Saldo a 31.12.2024 Rtdo. de entidad<span class=\"__1 _3\"></span>es valoradas por el m\u00e9todo de la participaci\u00f3n (nota 27.h)<span class=\"ls0_1\"> </span>Rtdo. del ejerc. procedente de op<span class=\"__1 _3\"></span>. interrumpidas neto de impuestos<span class=\"__1 _3\"></span> (nota 5)  Zabalgarbi, S.A. 13.099  (447)                    <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.800) 187 <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>11.039 <span class=\"ls0_1\"> </span>Ibisan Sociedad Concesionaria, S.A. 10.434  1.608                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.497) 58 <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>9.603 <span class=\"ls0_1\"> </span>Construcciones Olabarri, S.L. 6.127  177 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.304 <span class=\"ls0_1\"> </span>Ecoparc del Bes\u00f3s, S.A. 5.534  3.754                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(3.410)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>5.878 <span class=\"ls0_1\"> </span>Orasqualia for the Development of the Waste Treatment      <span class=\"ls0_1\">Plant S.A.E. </span>9.471  941 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.587)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.894) (18)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.913 <span class=\"ls0_1\"> </span>Atlas Gesti\u00f3n Medioambiental, S.A. 6.558  1.703                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.815)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.920)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>3.526 <span class=\"ls0_1\"> </span>Aguas de Langreo, S.L. 3.232  86 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(70)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(24)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>3.224 <span class=\"ls0_1\"> </span>Empresa Municipal de Aguas de Benalm\u00e1dena, S.A. 2.059  136 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(32) (94)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(819)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.250 <span class=\"ls0_1\"> </span>Grupo FCC Environment (UK) 18.057  5.034                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(23.091)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>As Cancelas Siglo XXI, S.L.  38.815                        <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.045                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(39.860)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resto 32.433  3.523  155 <span class=\"ls0_1\"> </span>(2.346) 223 <span class=\"ls0_1\"> </span>(2.522) 4.752 729 <span class=\"ls0_1\"> </span>(3.221) 33.726 <span class=\"ls0_1\"> </span>Total negocios conjuntos 145.819 <span class=\"ls0_1\"> </span>16.515 <span class=\"ls0_1\"> </span>1.200 <span class=\"ls0_1\"> </span>(15.487) 304 <span class=\"ls0_1\"> </span>(4.442) (21.257) (108) (43.081) 79.463 <span class=\"ls0_1\"> </span> <span class=\"__1 _4b\"> </span> <span class=\"__1 _4c\"> </span><span class=\"fs8 ls3\">61<span class=\"ls0_1\"> </span></span>Saldo a 31.12.2022 Resultados del ej<span class=\"__1 _3\"></span>ercicio Dividendos Distribuidos<span class=\"__1 _3\"></span> Cambios en el valor razonable d<span class=\"__1 _3\"></span>e los instrumento<span class=\"__1 _3\"></span>s financ. imputado<span class=\"__1 _3\"></span>s a reservas Inversiones Diferencias de conversi\u00f3n y otros movimientos Variaci\u00f3n cr\u00e9ditos concedidos Saldo a 31.12.2023 Rtdo. de entidad<span class=\"__1 _3\"></span>es valoradas por el m\u00e9todo de la participaci\u00f3n (nota 27.h)<span class=\"ls0_1\"> </span>Rtdo. del ejerc. procedente de op. interrumpidas neto de impuestos  (nota 5)  As Cancelas Siglo XXI, S.L.  38.622                        <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.755  (1.562)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>38.815 <span class=\"ls0_1\"> </span>Grupo FCC Environment (UK) 19.131  8.518                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(10.644)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.052                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>18.057 <span class=\"ls0_1\"> </span>Zabalgarbi, S.A. 15.988  711 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(3.600)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>13.099 <span class=\"ls0_1\"> </span>Ibisan Sociedad Concesionaria, S.A. 10.925  1.228                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(1.688) (31)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>10.434 <span class=\"ls0_1\"> </span>Orasqualia for the Development of the Waste Treatmen<span class=\"__1 _3\"></span>t <span class=\"__1 _6\"></span>     <span class=\"ls0_1\">Plant S.A.E. </span>10.880  1.023                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.432)                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>9.471 <span class=\"ls0_1\"> </span>Atlas Gesti\u00f3n Medioambiental, S.A. 7.547  1.719                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.708)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.558 <span class=\"ls0_1\"> </span>Construcciones Olabarri, S.L. 5.969  158 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.127 <span class=\"ls0_1\"> </span>Ecoparc del Bes\u00f3s, S.A. 8.398  3.242                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(6.106)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>5.534 <span class=\"ls0_1\"> </span>Aguas de Langreo, S.L. 3.451  94 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                     <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>53 <span class=\"ls0_1\"> </span>(366) 3.232 <span class=\"ls0_1\"> </span>Empresa Municipal de Aguas de Benalm\u00e1dena, S.A. 2.994  138 <span class=\"ls0_1\"> </span>                   <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(19)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(272) (782) 2.059 <span class=\"ls0_1\"> </span>Resto 34.743  1.117  563 <span class=\"ls0_1\"> </span>(3.700)                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>4.628 (4.918) 32.433 <span class=\"ls0_1\"> </span>Total negocios conjuntos 158.648 <span class=\"ls0_1\"> </span>17.948 <span class=\"ls0_1\"> </span>2.318 <span class=\"ls0_1\"> </span>(30.027) (31)  -  3.029 <span class=\"ls0_1\"> </span>(6.066) 145.819 <span class=\"ls0_1\"> </span> <span class=\"__1 _4b\"> </span> <span class=\"__1 _4f\"> </span> <span class=\"fs8 ls3\">62<span class=\"ls0_1\"> </span></span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>cio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>columna <span class=\"__1 _7\"></span>\u201cDiferencias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span>movimientos\u201d <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> Grupo <span class=\"__1 _38\"> </span>FCC <span class=\"__1 _38\"> </span>Environment <span class=\"__1 _38\"> </span>(UK) <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>baja <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>las <span class=\"__1 _38\"> </span>sociedades <span class=\"__1 _38\"> </span>Beacon <span class=\"__1 _38\"> </span>Waste <span class=\"__1 _38\"> </span>Limited, <span class=\"__1 _14\"> </span>M<span class=\"__1 _6\"></span>er<span class=\"__1 _3\"></span>cia <span class=\"__1 _38\"> </span>Waste<span class=\"__1 _3\"></span> Management <span class=\"__1 _6\"></span>Ltd. y <span class=\"__1 _7\"></span>Severn <span class=\"__1 _6\"></span>Wast<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Limited <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>18.378 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>Ser<span class=\"__1 _3\"></span>vicios<span class=\"__1 _3\"></span> Medio <span class=\"__1 _7\"></span>Ambientales <span class=\"__1 _6\"></span>ostentab<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>50<span class=\"__1 _6\"></span>% <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>participaci\u00f3n, <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>pasar <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>consolidarse <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>m\u00e9todo <span class=\"__1 _7\"></span>global como <span class=\"__1 _6\"></span>consecuencia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>adq<span class=\"__1 _3\"></span>uisici\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>filial <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Urba<span class=\"__1 _20\"></span>ser, <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>ten\u00eda <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>50% restante (nota 4).<span class=\"__1 _3\"></span> A <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ntin<span class=\"__1 _3\"></span>uaci\u00f3n, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presentan <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>principales <span class=\"__1 _13\"></span>magnitu<span class=\"__1 _3\"></span>des <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>estados <span class=\"__1 _13\"></span>financieros <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>negocios<span class=\"__1 _3\"></span> conjuntos <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>prop<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>porc<span class=\"__1 _3\"></span>entaje <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>articipaci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mos, <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>3<span class=\"__1 _3\"></span>1 <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span><span class=\"ls3c\">y </span>2023<span class=\"ls0_1\">.<span class=\"__1 _3\"></span><span class=\"ff5 fs5\"> </span></span>Las variaciones en <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> magnitudes <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>bala<span class=\"__1 _3\"></span>nce respecto <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>el <span class=\"__1 _6\"></span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023 atienden <span class=\"__1 _6\"></span>principalmente<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> reclasificaci\u00f3n de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasi<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>negocios conjuntos <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>\u00e1reas Cementos e <span class=\"__1 _6\"></span>Inmobiliari<span class=\"__1 _3\"></span>a a <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>venta <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>mayo <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _6\"></span>(no<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>5) <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>anteriormente <span class=\"__1 _6\"></span>mencionado <span class=\"__1 _6\"></span>cambio <span class=\"__1 _7\"></span>de m\u00e9todo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>consolidaci\u00f3n <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>consolidaci\u00f3n <span class=\"__1 _20\"></span>global <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>Beacon <span class=\"__1 _20\"></span>Waste <span class=\"__1 _20\"></span>Limited, <span class=\"__1 _c\"></span>Mercia <span class=\"__1 _20\"></span>Waste Management Ltd. y Severn <span class=\"__1 _3\"></span>Waste Limited, c<span class=\"__1 _3\"></span>omo consecuencia de la adquisi<span class=\"__1 _3\"></span>ci\u00f3n por parte de Servici<span class=\"__1 _3\"></span>os Medio Ambientales<span class=\"__1 _3\"></span> de la filial de Urbaser<span class=\"__1 _20\"></span> e<span class=\"__1 _6\"></span>n R<span class=\"__1 _3\"></span>eino Uni<span class=\"__1 _3\"></span>do (nota 4). Las principales<span class=\"__1 _3\"></span> acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _3\"></span>que realiz<span class=\"__1 _3\"></span>an l<span class=\"__1 _3\"></span>os negoci<span class=\"__1 _3\"></span>os c<span class=\"__1 _3\"></span>onjuntos s<span class=\"__1 _3\"></span>on la <span class=\"__1 _3\"></span>explotaci\u00f3n <span class=\"__1 _3\"></span>de c<span class=\"__1 _3\"></span>oncesiones, tal<span class=\"__1 _20\"></span>es como <span class=\"__1 _6\"></span>autopistas, <span class=\"__1 _6\"></span>concesi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>relacionadas <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ciclo <span class=\"__1 _6\"></span>integral <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>agua, <span class=\"__1 _6\"></span>activid<span class=\"__1 _3\"></span>ades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>saneamiento<span class=\"__1 _3\"></span> urbano, t\u00faneles y<span class=\"__1 _3\"></span> transporte de <span class=\"__1 _3\"></span>viajeros<span class=\"ls14\">. </span> En <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>negocios <span class=\"__1 _6\"></span>conjuntos <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>terceros <span class=\"__1 _6\"></span>ajenos <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>hay <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>indicar <span class=\"__1 _6\"></span>que, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han prestado avales por un importe d<span class=\"__1 _3\"></span>e 7.032 miles de euros (7.032 <span class=\"__1 _3\"></span>miles de euros en el ejercicio 20<span class=\"ls9\">23</span>)<span class=\"__1 _3\"></span>, en su <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yor <span class=\"__1 _20\"></span>parte <span class=\"__1 _3\"></span>ante <span class=\"__1 _20\"></span>organismos <span class=\"__1 _20\"></span>p\u00fablicos <span class=\"__1 _20\"></span>y cli<span class=\"__1 _20\"></span>entes pri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>para garan<span class=\"__1 _3\"></span>tizar <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>buen fin <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>contratos de <span class=\"__1 _18\"> </span>las <span class=\"__1 _38\"> </span>diferentes <span class=\"__1 _38\"> </span>actividades <span class=\"__1 _38\"> </span>del <span class=\"__1 _18\"> </span>Grupo. <span class=\"__1 _18\"> </span>No <span class=\"__1 _38\"> </span>existen <span class=\"__1 _38\"> </span>compromisos <span class=\"__1 _18\"> </span>relevant<span class=\"__1 _3\"></span>es, <span class=\"__1 _18\"> </span>ni <span class=\"__1 _38\"> </span>otros <span class=\"__1 _18\"> </span>pasivos<span class=\"__1 _3\"></span> contingentes significati<span class=\"__1 _20\"></span>vos con relaci\u00f3n a los negocios <span class=\"__1 _3\"></span>conjuntos. Con car\u00e1cter general, los negocios conjuntos que el Grupo consolida por el m\u00e9todo de la <span class=\"__1 _6\"></span>par<span class=\"__1 _3\"></span>ticipaci\u00f3n<span class=\"__1 _3\"></span> revisten la <span class=\"__1 _6\"></span>for<span class=\"__1 _3\"></span>ma <span class=\"__1 _6\"></span>jur\u00eddica de sociedades an\u00f3nimas o <span class=\"__1 _6\"></span>limitadas,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por lo que <span class=\"__1 _6\"></span>al ser negocios <span class=\"__1 _6\"></span>conjunt<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>a distribuci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>fondos <span class=\"__1 _2d\"></span>hacia <span class=\"__1 _13\"></span>sus <span class=\"__1 _2d\"> </span>respectivas <span class=\"__1 _13\"></span>matri<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>requiere <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"></span>otros <span class=\"__1 _2d\"></span>socios <span class=\"__1 _13\"></span>que ostentan el control <span class=\"__1 _3\"></span>conjunto. ANEXO II SOCIEDADES <span class=\"__1 _3\"></span>CONTROLADAS CONJU<span class=\"__1 _20\"></span>NTAMENTE CON TERCEROS<span class=\"__1 _3\"></span> AJENOS AL G<span class=\"__1 _3\"></span>RUPO (CONSOLIDADA<span class=\"__1 _3\"></span>S POR EL M<span class=\"__1 _3\"></span>\u00c9TODO DE LA PAR<span class=\"__1 _3\"></span>TICIPACI\u00d3N)<span class=\"fc0_1\"> </span>Sociedad Domicilio Valor neto en<span class=\"__1 _6\"></span> li<span class=\"__1 _3\"></span>bros de la cartera % Participaci\u00f3n efectiva Auditor 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>SERVICIOS ME<span class=\"__1 _6\"></span>DIO<span class=\"__1 _3\"></span>AMBIENTA<span class=\"__1 _6\"></span>LES Atlas Gesti\u00f3n Medioambienta<span class=\"__1 _6\"></span>l, S.A. Viriato, 47 <span class=\"ffc\">\u2013</span> Barc<span class=\"__1 _6\"></span>elona 3.526  6.559  37,51  Ernst &amp; You<span class=\"__1 _6\"></span>ng Ecoparc del Bes\u00f3s,<span class=\"__1 _6\"></span> S.A. Av. Torre d'en Mateu. P.I. Can Salvatella s<span class=\"__1 _6\"></span>/n <span class=\"ffc\">\u2013</span> Barcelona 5.878  5.534  36,75  Baker &amp; Tilly Ecoserveis Urbans<span class=\"__1 _6\"></span> de Figueres, S.L. Av. de les Alegries, s<span class=\"__1 _6\"></span>/n \u2013<span class=\"ff1_1\"> Lloret de Mar </span>(Girona) 293 <span class=\"ls0_1\"> </span>167 <span class=\"ls0_1\"> </span>37,51  Electrorecycling, S.A.<span class=\"__1 _6\"></span> Ctra. BV <span class=\"ffc\">\u2013</span> 1224 K<span class=\"__1 _6\"></span>m. 6,750 <span class=\"ffc\">\u2013</span> El Pont d<span class=\"__1 _6\"></span>e Vilomara i Rocafort (Barcelona) 2.434  2.048  25,00  Audinfor Empresa Mixta de Limpieza d<span class=\"__1 _6\"></span>e la Villa de Torrox, S.A.<span class=\"__1 _6\"></span> Plaza de la Constituci\u00f3n, 1 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Torrox (M\u00e1laga) 298 <span class=\"ls0_1\"> </span>342 <span class=\"ls0_1\"> </span>37,51  Empresa Mixta de Medio Ambiente de Rinc\u00f3n d<span class=\"__1 _6\"></span>e la Victoria, S.A.<span class=\"__1 _6\"></span> Barrio Las Zorreras<span class=\"__1 _6\"></span>, 8 <span class=\"ffc\">\u2013</span> Rinc\u00f3n de la Victoria (M\u00e1laga) 434 <span class=\"ls0_1\"> </span>246 <span class=\"ls0_1\"> </span>37,51  Fisersa Ecoserveis,<span class=\"__1 _6\"></span> S.A. Alemanya, 5 <span class=\"ffc\">\u2013</span> Figu<span class=\"__1 _6\"></span>eres (Girona) 186 <span class=\"ls0_1\"> </span>205 <span class=\"ls0_1\"> </span>27,27  Auditoria i Control Auditors S.L.P.<span class=\"__1 _6\"></span> Gesti\u00f3n y Valorizaci\u00f3n<span class=\"__1 _6\"></span> Integral del Centro, S.L.<span class=\"__1 _6\"></span> De la Tecnolog\u00eda, 2. P.I. Los Olivos <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Getafe (Madrid) 716 <span class=\"ls0_1\"> </span>576 <span class=\"ls0_1\"> </span>37,51  Capital Auditors<span class=\"__1 _6\"></span> Ingenier\u00eda Urbana, S.A.<span class=\"__1 _6\"></span> Calle l esquina calle 3, P.I. Pla de la Vallonga <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Alicante 1.099  3.684  26,25  Baker &amp; Tilly Mediaciones Comercial<span class=\"__1 _6\"></span>es Ambientales, S.L.<span class=\"__1 _6\"></span> Av. Barcelona, 109. P.5 \u2013<span class=\"ff1_1\"> Sant Joan Des<span class=\"__1 _6\"></span>p\u00ed </span>(Barcelona) 980 <span class=\"ls0_1\"> </span>943 <span class=\"ls0_1\"> </span>37,51  Ernst &amp; You<span class=\"__1 _6\"></span>ng Palacio de Expos<span class=\"__1 _6\"></span>iciones y Congresos de Granad<span class=\"__1 _6\"></span>a, S.A. Paseo del Viol\u00f3n, s<span class=\"__1 _6\"></span>/n <span class=\"ffc\">\u2013</span> Granada (3.280) (3.197) 37,51  Hispanobelga E<span class=\"__1 _6\"></span>cono-<span class=\"__1 _5f\"> </span>mistas Auditores<span class=\"__1 _6\"></span>, S.L.P. Pilagest, S.L. Ctra. BV <span class=\"ffc\">\u2013</span> 1224 K<span class=\"__1 _6\"></span>m. 6,750 <span class=\"ffc\">\u2013</span> El Pont d<span class=\"__1 _6\"></span>e Vilomara i Rocafort (Barcelona) 209 <span class=\"ls0_1\"> </span>209 <span class=\"ls0_1\"> </span>37,51  Tratamiento Indu<span class=\"__1 _6\"></span>strial de Residuos S\u00f3lidos<span class=\"__1 _6\"></span>, S.A. Rambla Catalu\u00f1a, 91 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Barcelona 430 <span class=\"ls0_1\"> </span>483 <span class=\"ls0_1\"> </span>25,00  Baker &amp; Tilly<div class=\"c_1 wf6 h159 gsb5d\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Zabalgarbi, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1f9 h159 gsb5e\"><div class=\"t_1 m0_1 xe h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Camino Artigabidea, 10 </div><div class=\"t_1 m0_1 xe h2a y73a ffc fs5 fc0_1 sc0_1 ls0_1 ws0_1\">\u2013<span class=\"ff1_1\"> Bilbao (Vizcaya)<span class=\"__1 _6\"></span> </span></div></div><div class=\"c_1 w1fe h159 gsb5f\"><div class=\"t_1 m0_1 x4d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">11.039  </div></div><div class=\"c_1 w1ff h159 gsb60\"><div class=\"t_1 m0_1 x4d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">13.100  </div></div><div class=\"c_1 w14 h159 gsb61\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">22,50  </div></div><div class=\"c_1 w1fd h159 gsb62\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">KPMG </div></div><div class=\"c_1 wf6 h15a gsb63\"><div class=\"t_1 m0_1 x19 he y61c ff3_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC E<span class=\"__1 _6\"></span>nvironment (UK) </div></div><div class=\"c_1 w1f9 h15a gsb64\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1fe h15a gsb65\"><div class=\"t_1 m0_1 x35 he y61c ff3_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1ff h15a gsb66\"><div class=\"t_1 m0_1 x4d he y61c ff3_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">13.988 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf6 h66 gsb67\"><div class=\"t_1 m0_1 x20 h2a ya43 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Beacon Waste Limited<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1f9 h66 gsb68\"><div class=\"t_1 m0_1 xe h2a ya43 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1fd h66 gsb69\"><div class=\"t_1 m0_1 xe h2a ya43 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ernst &amp; You<span class=\"__1 _6\"></span>ng </div></div><div class=\"c_1 wf6 h15a gsb6a\"><div class=\"t_1 m0_1 x20 h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mercia Waste Management </div><div class=\"t_1 m0_1 x20 h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ltd. </div></div><div class=\"c_1 w1f9 h15a gsb6b\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1fd h15a gsb6c\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ernst &amp; You<span class=\"__1 _6\"></span>ng </div></div><div class=\"c_1 wf6 h159 gsb6d\"><div class=\"t_1 m0_1 x20 h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Severn Waste Services </div><div class=\"t_1 m0_1 x20 h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Limited </div></div><div class=\"c_1 w1f9 h159 gsb6e\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1fd h159 gsb6f\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ernst &amp; You<span class=\"__1 _6\"></span>ng </div></div><div class=\"c_1 wf6 h15a gsb70\"><div class=\"t_1 m0_1 xe he y61c ff3_1 fs5 fc2 sc0_1 ls0_1 ws0_1\">AQUALIA </div></div><div class=\"c_1 wf6 h159 gsb71\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas de Langreo, S.L<span class=\"__1 _6\"></span>. </div></div><div class=\"c_1 w1f9 h159 gsb72\"><div class=\"t_1 m0_1 xe h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Alonso del Riesgo, 3<span class=\"__1 _6\"></span><span class=\"ffc\">\u2013<span class=\"__1 _5f\"> </span></span></div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Langreo (Asturias)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1fe h159 gsb73\"><div class=\"t_1 m0_1 x34 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">968 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ff h159 gsb74\"><div class=\"t_1 m0_1 x34 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">976 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 h159 gsb75\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w1fd h159 gsb76\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Capital Auditors<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 wf6 h158 gsb77\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas de Narixa,<span class=\"__1 _6\"></span> S.A. </div></div><div class=\"c_1 w1f9 h158 gsb78\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e1laga, 11 <span class=\"ffc\">\u2013</span> Nerja </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(M\u00e1laga)  </div></div><div class=\"c_1 w1fe h158 gsb79\"><div class=\"t_1 m0_1 x34 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">559 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ff h158 gsb7a\"><div class=\"t_1 m0_1 x34 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">564 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 h158 gsb7b\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,50  </div></div><div class=\"c_1 w1fd h158 gsb7c\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Capital Auditors<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 wf6 h159 gsb7d\"><div class=\"t_1 m0_1 xe h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aig\u00fces de Girona, Salt i Sa<span class=\"__1 _6\"></span>rri\u00e0 del </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ter, S.A. </div></div><div class=\"c_1 w1f9 h159 gsb7e\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ciutadans, 11 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Girona </div></div><div class=\"c_1 w1fe h159 gsb7f\"><div class=\"t_1 m0_1 x34 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">162 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ff h159 gsb80\"><div class=\"t_1 m0_1 x34 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">162 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 h159 gsb81\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">13,71  </div></div><div class=\"c_1 wf6 h164 gsb82\"><div class=\"t_1 m0_1 xe h2a yd7 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Compa\u00f1\u00eda de Servicios </div><div class=\"t_1 m0_1 xe h2a ydbb ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Medioambientales d<span class=\"__1 _6\"></span>o Atl\u00e1ntico, </div><div class=\"t_1 m0_1 xe h2a y53c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A. </div></div><div class=\"c_1 w1f9 h164 gsb83\"><div class=\"t_1 m0_1 xe h2a ydbc ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Estrada d<span class=\"__1 _6\"></span>e Cedeira Km<span class=\"__1 _3\"></span>. </div><div class=\"t_1 m0_1 xe h2a y1f9 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">1 <span class=\"ffc ls0_1\">\u2013<span class=\"ff1_1\"> Nar\u00f3n (La Coru<span class=\"__1 _6\"></span>\u00f1a) </span></span></div></div><div class=\"c_1 w1fe h164 gsb84\"><div class=\"t_1 m0_1 x34 h2a ydbb ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">297 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ff h164 gsb85\"><div class=\"t_1 m0_1 x34 h2a ydbb ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">240 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 h164 gsb86\"><div class=\"t_1 m0_1 x17 h2a ydbb ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w1fd h164 gsb87\"><div class=\"t_1 m0_1 xe h2a ydbb ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Kreston Iberaudit<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 wf6 h15b gsb88\"><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Constructora d<span class=\"__1 _6\"></span>e Infraestructura </div><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de Agua de Quer\u00e9taro, S.A. d<span class=\"__1 _6\"></span>e </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">C.V. </div></div><div class=\"c_1 w1f9 h15b gsb89\"><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w1fe h15b gsb8a\"><div class=\"t_1 m0_1 x50 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.995) </div></div><div class=\"c_1 w1ff h15b gsb8b\"><div class=\"t_1 m0_1 x50 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.996) </div></div><div class=\"c_1 w14 h15b gsb8c\"><div class=\"t_1 m0_1 x17 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12,50  </div></div><div class=\"c_1 w1fd h15b gsb8d\"><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deloitte </div></div><div class=\"c_1 wf6 h162 gsb8e\"><div class=\"t_1 m0_1 xe h2a yda6 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Empresa Municipal <span class=\"__1 _6\"></span>de Aguas de </div><div class=\"t_1 m0_1 xe h2a y14c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Benalm\u00e1dena EMABES<span class=\"__1 _6\"></span>A, S.A. </div></div><div class=\"c_1 w1f9 h162 gsb8f\"><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Explanada <span class=\"__1 _6\"></span>de Tivoli, </div><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">s/n <span class=\"ffc\">\u2013</span> Arroyo d<span class=\"__1 _6\"></span>e la Miel </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(M\u00e1laga) </div></div><div class=\"c_1 w1fe h162 gsb90\"><div class=\"t_1 m0_1 x15 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.249  </div></div><div class=\"c_1 w1ff h162 gsb91\"><div class=\"t_1 m0_1 x15 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.239  </div></div><div class=\"c_1 w14 h162 gsb92\"><div class=\"t_1 m0_1 x17 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,50  </div></div><div class=\"c_1 w1fd h162 gsb93\"><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Audinfor </div></div><div class=\"c_1 wf6 h159 gsb94\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Girona, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1f9 h159 gsb95\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Travesia del carril, 2 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Girona </div></div><div class=\"c_1 w1fe h159 gsb96\"><div class=\"t_1 m0_1 x15 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.667  </div></div><div class=\"c_1 w1ff h159 gsb97\"><div class=\"t_1 m0_1 x15 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.622  </div></div><div class=\"c_1 w14 h159 gsb98\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17,14  </div></div><div class=\"c_1 w1fd h159 gsb99\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Cataudit Auditors<span class=\"__1 _6\"></span> </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Associats, S.L<span class=\"__1 _6\"></span>. </div></div><div class=\"c_1 wf6 h15a gsb9a\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">HA Proyectos Es<span class=\"__1 _6\"></span>peciales </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Hidr\u00e1ulicos S. d<span class=\"__1 _6\"></span>e R.L. de C.V. </div></div><div class=\"c_1 w1f9 h15a gsb9b\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w1fe h15a gsb9c\"><div class=\"t_1 m0_1 x15 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.122  </div></div><div class=\"c_1 w1ff h15a gsb9d\"><div class=\"t_1 m0_1 x15 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.292  </div></div><div class=\"c_1 w14 h15a gsb9e\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,25  </div></div><div class=\"c_1 wf6 h159 gsb9f\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Orasqualia Con<span class=\"__1 _6\"></span>struction, S.A.E. </div></div><div class=\"c_1 w1f9 h159 gsba0\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Egipto </div></div><div class=\"c_1 w1fe h159 gsba1\"><div class=\"t_1 m0_1 x20 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls5b ws0_1\">(35)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ff h159 gsba2\"><div class=\"t_1 m0_1 x20 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls5b ws0_1\">(52)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 h159 gsba3\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,50  </div></div><div class=\"c_1 wf6 h162 gsba4\"><div class=\"t_1 m0_1 xe h2a ydc1 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Orasqualia for th<span class=\"__1 _6\"></span>e Development </div><div class=\"t_1 m0_1 xe h2a y29c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">of the Waste Water Tr<span class=\"__1 _6\"></span>eatme<span class=\"__1 _3\"></span>nt </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Plant S.A.E. </div></div><div class=\"c_1 w1f9 h162 gsba5\"><div class=\"t_1 m0_1 xe h2a y29c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Egipto </div></div><div class=\"c_1 w1fe h162 gsba6\"><div class=\"t_1 m0_1 x15 h2a y29c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.906  </div></div><div class=\"c_1 w1ff h162 gsba7\"><div class=\"t_1 m0_1 x15 h2a y29c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">9.447  </div></div><div class=\"c_1 w14 h162 gsba8\"><div class=\"t_1 m0_1 x17 h2a y29c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,50  </div></div><div class=\"c_1 w1fd h162 gsba9\"><div class=\"t_1 m0_1 xe h2a y29c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gran Thorton </div></div><div class=\"c_1 wf6 h159 gsbaa\"><div class=\"t_1 m0_1 xe h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Orasqualia for Op<span class=\"__1 _6\"></span>eration and </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Maintenance S.A.E.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1f9 h159 gsbab\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Egipto </div></div><div class=\"c_1 w1fe h159 gsbac\"><div class=\"t_1 m0_1 x34 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">737 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ff h159 gsbad\"><div class=\"t_1 m0_1 x15 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.229  </div></div><div class=\"c_1 w14 h159 gsbae\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,50  </div></div><div class=\"c_1 w1fd h159 gsbaf\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gran Thorton </div></div>CONSTRUCCI\u00d3N<span class=\"__1 _6\"></span> ACS FCC Canada In<span class=\"__1 _6\"></span>c. Canad\u00e1 50,00  Administraci\u00f3n y Serv<span class=\"__1 _6\"></span>icios Grupo Zapotillo, S.A. de C.V.<span class=\"__1 _6\"></span> M\u00e9xico 120 <span class=\"ls0_1\"> </span>139 <span class=\"ls0_1\"> </span>50,00  Altos del Jav<span class=\"__1 _6\"></span>ier, S.A. Panam\u00e1 (4.097) (3.852) 50,00  Consorcio Tramo Dos S.A. DE<span class=\"__1 _6\"></span> C.V. M\u00e9xico 1.967  1.057  50,00  Deloitte Construcciones Olab<span class=\"__1 _6\"></span>arri, S.L. Ripa, 1 <span class=\"ffc\">\u2013</span> Bilbao (Vizcaya) 6.304  6.127  49,00  Charman Auditores<span class=\"__1 _6\"></span> Constructora d<span class=\"__1 _6\"></span>e Infraestructura de Agua de Quer\u00e9taro, S.A. d<span class=\"__1 _6\"></span>e C.V. M\u00e9xico 24,50  Deloitte Constructora Du<span class=\"__1 _6\"></span>rango Mazatl\u00e1n, S.A. de C.V. M\u00e9xico 1.588  1.828  51,00  Constructores d<span class=\"__1 _6\"></span>el Zapotillo, S.A. de C.V. M\u00e9xico 1.666  1.918  50,00  Grant Thornton SC <span class=\"__1 _6\"></span> Ctra. Cabo San Lu<span class=\"__1 _6\"></span>cas San Jos\u00e9, S.A. de C.V. M\u00e9xico 50,00  OHL Co Canada &amp;<span class=\"__1 _6\"></span> FCC Canada Ltd. Partnersh<span class=\"__1 _6\"></span>ip Canad\u00e1 (68.753) (69.950) 50,00  Onexpress Transp<span class=\"__1 _6\"></span>ortation Partners INC. Canad\u00e1  1.086  405 <span class=\"ls0_1\"> </span>25,00  PricewaterhouseCoopers<span class=\"__1 _6\"></span> Operaciones y Servicios p<span class=\"__1 _6\"></span>ara la Industria d<span class=\"__1 _6\"></span>e la Construcci\u00f3n, S.A. de C.V. M\u00e9xico 50,00  Scarborough Trans<span class=\"__1 _6\"></span>it Connect Labour Cop<span class=\"__1 _6\"></span> Canad\u00e1 50,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"ff5\"> </span>Servicios Empresariales Durango-Mazatl\u00e1n<span class=\"__1 _6\"></span>, S.A. de C.V. M\u00e9xico 114 <span class=\"ls0_1\"> </span>132 <span class=\"ls0_1\"> </span>51,00  CEMENTOS Pedrera de l\u2019Ordal, S.L.<span class=\"__1 _6\"></span><span class=\"ff1_1\"> </span>Ctra. N 340 km. 122<span class=\"__1 _6\"></span>9,5 \u2013<span class=\"ff1_1\"> Subirats (Barcelona)<span class=\"__1 _6\"></span> </span>2.855<div class=\"c_1 wf6 h159 gsbb1\"><div class=\"t_1 m0_1 xe he y7a2 ff3_1 fs5 fc2 sc0_1 ls0_1 ws0_1\">CONCESIONES<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 wf6 h15b gsbb2\"><div class=\"t_1 m0_1 xe h2a yd6a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ibisan Sociedad<span class=\"__1 _6\"></span> Concesionaria, </div><div class=\"t_1 m0_1 xe h2a yc1a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A </div></div><div class=\"c_1 w1f9 h15b gsbb3\"><div class=\"t_1 m0_1 xe h2a yd77 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Av. Isidor Macab<span class=\"__1 _6\"></span>ich, </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">s/n. Sant Rafel de Sa </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Creu (Baleares)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1fe h15b gsbb4\"><div class=\"t_1 m0_1 x15 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">9.603  </div></div><div class=\"c_1 w1ff h15b gsbb5\"><div class=\"t_1 m0_1 x4d h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">10.434  </div></div><div class=\"c_1 w14 h15b gsbb6\"><div class=\"t_1 m0_1 x17 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">50,00  </div></div><div class=\"c_1 w1fd h15b gsbb7\"><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deloitte </div></div><div class=\"c_1 wf6 h158 gsbb8\"><div class=\"t_1 m0_1 xe he ydd2 ff3_1 fs5 fc2 sc0_1 ls0_1 ws0_1\">INMOBILIARIA<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 wf6 h159 gsbb9\"><div class=\"t_1 m0_1 x19 he y7a2 ff3_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo Realia </div></div><div class=\"c_1 wf6 h15a gsbba\"><div class=\"t_1 m0_1 x20 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">As Cancelas Siglo XXI, S.L.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1f9 h15a gsbbb\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Av. Camino de </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Santiago, 40 <span class=\"ffc\">\u2013</span> Mad<span class=\"__1 _6\"></span>rid </div></div><div class=\"c_1 w1ff h15a gsbbc\"><div class=\"t_1 m0_1 x4d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">38.815  </div></div><div class=\"c_1 wf6 h159 gsbbd\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls5c ws0_1\">MDM<span class=\"ls0_1\">-Teide, S.A.<span class=\"__1 _6\"></span> </span></div></div><div class=\"c_1 w1f9 h159 gsbbe\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Panam\u00e1 </div></div><div class=\"c_1 w1ff h159 gsbbf\"><div class=\"t_1 m0_1 x34 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">176 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf6 h168 gsbc0\"><div class=\"t_1 m0_1 xe h2a ydd6 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Teide-MDM Quadra<span class=\"__1 _6\"></span>t, S.A. </div></div><div class=\"c_1 w1f9 h168 gsbc1\"><div class=\"t_1 m0_1 xe h2a ydd6 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Panam\u00e1 </div></div><div class=\"c_1 w1ff h168 gsbc2\"><div class=\"t_1 m0_1 x57 h2a ydd6 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">31 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w200 h159 gsbc3\"><div class=\"t_1 m0_1 xe h35 y118 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">TOTAL VALOR DE SO<span class=\"__1 _3\"></span>CIEDADES <span class=\"__1 _3\"></span>CONSOLIDADAS POR <span class=\"__1 _3\"></span>EL M\u00c9TODO DE L<span class=\"__1 _3\"></span>A </div><div class=\"t_1 m0_1 xe h35 ye4 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">PARTICIPACI\u00d3N<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 xe h35 y6f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(NEGOCIOS CONJ<span class=\"__1 _3\"></span>UNTOS) </div></div><div class=\"c_1 w1fe h159 gsbc4\"><div class=\"t_1 m0_1 x4d h35 ye4 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(17.523) </div></div><div class=\"c_1 w1ff h159 gsbc5\"><div class=\"t_1 m0_1 x15 h35 ye4 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">48.724 <span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Sociedades asociadas </span></span>El d<span class=\"__1 _3\"></span>esglose <span class=\"__1 _3\"></span>de es<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _20\"></span>se presen<span class=\"__1 _3\"></span>ta en <span class=\"__1 _20\"></span>el Anexo <span class=\"__1 _20\"></span>III de <span class=\"__1 _20\"></span>estas cu<span class=\"__1 _3\"></span>entas anu<span class=\"__1 _3\"></span>ales, d<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nde<span class=\"__1 _3\"></span> se relacionan las<span class=\"__1 _3\"></span> sociedades asociad<span class=\"__1 _3\"></span>as. Los movimientos de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s eje<span class=\"__1 _3\"></span>rcicios 2024 y 20<span class=\"ls19\">23</span> por con<span class=\"__1 _3\"></span>ceptos son los sigu<span class=\"__1 _3\"></span>ientes:<span class=\"__1 _5f\"> </span>Saldo a 31.12.2023 Resultados del ej<span class=\"__1 _3\"></span>ercicio Dividendos Distribuidos<span class=\"__1 _3\"></span> Cambios en el valor razonable de los instrumentos financ. imputado<span class=\"__1 _3\"></span>s a reservas Inversiones Diferencias de conversi\u00f3n y otros movimientos Variaci\u00f3n cr\u00e9ditos concedidos Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5<span class=\"__1 _3\"></span>) Saldo a 31.12.2024 Rtdo. de entidad<span class=\"__1 _3\"></span>es valoradas por el m\u00e9todo de la participaci\u00f3n (nota 27.h)<span class=\"ls0_1\"> </span>Rtdo. del ejerc. procedente de op<span class=\"__1 _3\"></span>. interrumpidas n<span class=\"__1 _3\"></span>eto de impuestos <span class=\"__1 _3\"></span> (nota 5)  Grupo FCC Enviro<span class=\"__1 _3\"></span>nment (UK) 158.446  13.824   -  -  - 24.599  (48.882) 72.933   - 220.920  Future Vall<span class=\"__1 _3\"></span>eys Project Co. Li<span class=\"__1 _3\"></span>mited 62.247  2.606   -  - 6.822   - 1.395  4.226   - 77.296  Metro d<span class=\"__1 _3\"></span>e Lima L\u00ednea 2, S.A. 38.840  3.085   -  -  -  - 2.601   -  - 44.526  Suministro d<span class=\"__1 _3\"></span>e Agua de Quer\u00e9<span class=\"__1 _3\"></span>taro, S.A. de C.V. 13.322  2.341   - (1.518)  -  - (1.835)  -  - 12.310  World Trade Cent<span class=\"__1 _3\"></span>er Barc<span class=\"__1 _3\"></span>elona, S.A. de S.M.E. 11.521  813 <span class=\"ls0_1\"> </span> - (240)  -  -  -  -  - 12.094  Grupo Tirme 9.817  6.961   - (4.856)  -  -  -  -  - 11.922  Aguas del Puert<span class=\"__1 _3\"></span>o Empresa Munic<span class=\"__1 _3\"></span>ipal, S.A.  9.918  (96)  -  - 442 <span class=\"ls0_1\"> </span> -  - (81)  - 10.183  Grupo FCC Enviro<span class=\"__1 _3\"></span>nment CEE 7.759  2.954   - (1.560) (19)  - (332)  -  - 8.802  Aig\u00fces del Segarr<span class=\"__1 _3\"></span>a Garrigues, S.A. 7.562  1.129   - (864)  - (484) 875 <span class=\"ls0_1\"> </span> -  - 8.218  Gesti\u00f3n <span class=\"__1 _3\"></span>Integral de Residuo<span class=\"__1 _3\"></span>s S\u00f3lidos, S.A. 5.526  445 <span class=\"ls0_1\"> </span> -  -  -  -  -  -  - 5.971  Codeur, S.A. 3.965  (184)  - (78) 1.413   - 115 <span class=\"ls0_1\"> </span> -  - 5.231  Aig\u00fces del Vend<span class=\"__1 _3\"></span>rell 4.670  264 <span class=\"ls0_1\"> </span> -  - 257 <span class=\"ls0_1\"> </span> -  - (146)  - 5.045  Cafig Construc<span class=\"__1 _3\"></span>tores, S.A. de C.V. 919 <span class=\"ls0_1\"> </span>95 <span class=\"ls0_1\"> </span> -  -  -  - (132)  -  - 882 <span class=\"ls0_1\"> </span>Hormigones y \u00c1ri<span class=\"__1 _3\"></span>dos del Pir<span class=\"__1 _3\"></span>ineo Aragon\u00e9s, S.A. 6.318   - 163 <span class=\"ls0_1\"> </span> -  -  -  -  - (6.480)  - L\u00e1zaro Echevarr<span class=\"__1 _3\"></span>\u00eda, S.A. 7.828   - 53 <span class=\"ls0_1\"> </span> - 19 <span class=\"ls0_1\"> </span> -  -  - (7.900)  - Metrovac<span class=\"__1 _3\"></span>esa, S.A. 402.120   - (2.728) (11.589)  -  - 594 <span class=\"ls0_1\"> </span> - (388.397)  - Giant Cement<span class=\"__1 _3\"></span> Holding 106.901   - (2.234)  -  -  - 1.874  (189) (106.353)  - Resto 30.790  (589) 55 <span class=\"ls0_1\"> </span>(5.061) 1.090  523 <span class=\"ls0_1\"> </span>(456) 888 <span class=\"ls0_1\"> </span>(9.408) 17.832  Total empresas asoci<span class=\"__1 _3\"></span>adas 888.469 <span class=\"ls0_1\"> </span>33.648 <span class=\"ls0_1\"> </span>(4.691)<span class=\"ls0_1\"> </span>(25.766) 10.024 <span class=\"ls0_1\"> </span>24.638 <span class=\"ls0_1\"> </span>(44.183) 77.631 <span class=\"ls0_1\"> </span>(518.538) 441.232<span class=\"__1 _5f\"> </span>Saldo a 31.12.2022 Resultados del ej<span class=\"__1 _3\"></span>ercicio Dividendos Distribuidos<span class=\"__1 _3\"></span> Cambios en el valor razonable de los instrumentos financ. imputado<span class=\"__1 _3\"></span>s a reservas Inversiones Diferencias de conversi\u00f3n y otros movimientos Variaci\u00f3n cr\u00e9ditos concedidos Saldo a 31.12.2023 Rtdo. de entidad<span class=\"__1 _3\"></span>es valoradas por el m\u00e9todo de la participaci\u00f3n (nota 27.h)<span class=\"ls0_1\"> </span>Rtdo. del ejerc. procedente de op<span class=\"__1 _3\"></span>. interrumpidas n<span class=\"__1 _3\"></span>eto de impuestos <span class=\"__1 _3\"></span> (nota 5) Metrovac<span class=\"__1 _3\"></span>esa, S.A.  -  -  -  -  -  402.120   - 402.120  Grupo FCC Enviro<span class=\"__1 _3\"></span>nment (UK)  -  (1.635)  -  -  -  41.820  118.261  158.446  Giant Cement<span class=\"__1 _3\"></span> Holding 18.202   - (13.782)  - 1.418  101.810  (152) (595) 106.901  Future Vall<span class=\"__1 _3\"></span>eys Project Co. Li<span class=\"__1 _3\"></span>mited 59.723  1.742   -  - (439)  - (1.982) 3.203  62.247  Metro d<span class=\"__1 _3\"></span>e Lima L\u00ednea 2, S.A. 37.310  2.888   -  -  -  - (1.358)  - 38.840  Suministro d<span class=\"__1 _3\"></span>e Agua de Quer\u00e9<span class=\"__1 _3\"></span>taro, S.A. de C.V. 11.728  2.214   - (1.889)  -  - 1.269   - 13.322  World Trade Cent<span class=\"__1 _3\"></span>er Barc<span class=\"__1 _3\"></span>elona, S.A. de S.M.E. 10.399  1.122   -  -  -  -  -  - 11.521  Aguas del Puert<span class=\"__1 _3\"></span>o Empresa Munic<span class=\"__1 _3\"></span>ipal, S.A.  11.469  (442)  -  -  -  - 395 <span class=\"ls0_1\"> </span>(1.504) 9.918  Grupo Tirme 9.714  4.812   - (4.709)  -  -  -  - 9.817  L\u00e1zaro Echevarr<span class=\"__1 _3\"></span>\u00eda, S.A. 8.011  (54)  -  -  -  - (129)  - 7.828  Grupo FCC Enviro<span class=\"__1 _3\"></span>nment CEE 7.004  2.266   - (1.745) 10 <span class=\"ls0_1\"> </span> - 224 <span class=\"ls0_1\"> </span> - 7.759  Aig\u00fces del Segarr<span class=\"__1 _3\"></span>a Garrigues, S.A. 7.036  1.572   - (864)  -  - (182)  - 7.562  Hormigones y \u00c1ri<span class=\"__1 _3\"></span>dos del Pir<span class=\"__1 _3\"></span>ineo Aragon\u00e9s, S.A. 6.112  281 <span class=\"ls0_1\"> </span> - (75)  -  -  -  - 6.318  Gesti\u00f3n <span class=\"__1 _3\"></span>Integral de Residuo<span class=\"__1 _3\"></span>s S\u00f3lidos, S.A. 5.342  184 <span class=\"ls0_1\"> </span> -  -  -  -  -  - 5.526  Aig\u00fces del Ve<span class=\"__1 _3\"></span>ndrell 4.862  (257)  -  -  -  - 186 <span class=\"ls0_1\"> </span>(121) 4.670  Codeur, S.A. 6.024  (139)  - (93)  -  - (1.827)  - 3.965  Cafig Construc<span class=\"__1 _3\"></span>tores, S.A. de C.V. 3.560  (584)  - (2.365)  -  - 308 <span class=\"ls0_1\"> </span> - 919 <span class=\"ls0_1\"> </span>Grupo FCC PFI Holdi<span class=\"__1 _3\"></span>ngs 109.872  (346)  -  -  -  - (32.341) (77.185)  - Resto 27.611  (6.364) 675 <span class=\"ls0_1\"> </span>(1.265)  -  - 12.396  (2.263) 30.790  Total empresas asoci<span class=\"__1 _3\"></span>adas 343.979 <span class=\"ls0_1\"> </span>7.260 <span class=\"ls0_1\"> </span>(13.107) (13.005) 989 <span class=\"ls0_1\"> </span>101.810 <span class=\"ls0_1\"> </span>420.747 <span class=\"ls0_1\"> </span>39.796 <span class=\"ls0_1\"> </span>888.469<span class=\"__1 _5f\"> </span>En el <span class=\"__1 _6\"></span>ejercicio 2024 en <span class=\"__1 _6\"></span>la columna \u201cDiferencias de <span class=\"__1 _6\"></span>conversi\u00f3n y <span class=\"__1 _6\"></span>otros<span class=\"__1 _3\"></span> movimientos\u201d dentro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la l\u00ednea de Gru<span class=\"__1 _3\"></span>po FCC <span class=\"__1 _20\"></span>Environment <span class=\"__1 _20\"></span>(UK) destaca <span class=\"__1 _20\"></span>principalmente <span class=\"__1 _3\"></span>el d<span class=\"__1 _3\"></span>eterioro <span class=\"__1 _3\"></span>debid<span class=\"__1 _3\"></span>o al <span class=\"__1 _20\"></span>retraso e <span class=\"__1 _20\"></span>incremento <span class=\"__1 _3\"></span>de los costes de la inv<span class=\"__1 _3\"></span>ersi\u00f3n en la plan<span class=\"__1 _3\"></span>ta de Lostock p<span class=\"__1 _3\"></span>or importe de 4<span class=\"__1 _3\"></span>8.134 miles de<span class=\"__1 _3\"></span> euros (nota 2<span class=\"__1 _3\"></span>7.<span class=\"__1 _6\"></span>h)<span class=\"__1 _3\"></span> En <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _6\"></span>2023 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>columna <span class=\"__1 _6\"></span>\u201cDiferencias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>conversi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>movimientos\u201d <span class=\"__1 _7\"></span>destacaban, <span class=\"__1 _6\"></span>por una <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>incre<span class=\"__1 _3\"></span>mentos <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>enci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>influen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>significati<span class=\"__1 _3\"></span>va <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>Metrovacesa,<span class=\"__1 _20\"></span> S.A<span class=\"ls0_1\">. <span class=\"__1 _13\"></span>(notas <span class=\"__1 _13\"></span>4, <span class=\"__1 _13\"></span>14 <span class=\"__1 _13\"></span><span class=\"ls1f\">y <span class=\"__1 _13\"></span><span class=\"ls9\">27</span></span>) <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>por <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 _3\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>Giant <span class=\"__1 _13\"></span>Cement <span class=\"__1 _13\"></span>H<span class=\"__1 _3\"></span>olding <span class=\"__1 _13\"></span>Inc. <span class=\"__1 _13\"></span>por<span class=\"__1 _3\"></span> </span>importe de<span class=\"__1 _3\"></span> 101.81<span class=\"__1 _3\"></span>0 miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os. Por <span class=\"__1 _3\"></span>otra parte,<span class=\"__1 _3\"></span> tambi\u00e9n<span class=\"__1 _3\"></span> se <span class=\"__1 _3\"></span>incluye <span class=\"__1 _3\"></span>el impact<span class=\"__1 _3\"></span>o del <span class=\"__1 _3\"></span>traspaso d<span class=\"__1 _3\"></span>esde e<span class=\"__1 _3\"></span>l grupo <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>PFI <span class=\"__1 _20\"></span>Holding <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>CI <span class=\"__1 _20\"></span>III <span class=\"__1 _20\"></span>Lostock <span class=\"__1 _20\"></span>EFW <span class=\"__1 _20\"></span>Limited, <span class=\"__1 _c\"></span>Lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>tock <span class=\"__1 _20\"></span>Sustainab<span class=\"__1 _3\"></span>le <span class=\"__1 _20\"></span>Energy <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>Lostock Power Limited al<span class=\"__1 _3\"></span> grupo FCC Envir<span class=\"__1 _3\"></span>onment (UK) p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>33.035 miles de euros.  Asimismo, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>citado <span class=\"__1 _1a\"> </span>traspa<span class=\"__1 _3\"></span>so <span class=\"__1 _2d\"> </span>es <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>principal <span class=\"__1 _2d\"> </span>efecto <span class=\"__1 _1a\"> </span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>incluye <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>column<span class=\"__1 _3\"></span>a <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _2d\"></span>de cr\u00e9ditos\u201d en el gru<span class=\"__1 _3\"></span>po FCC PFI Holdin<span class=\"__1 _3\"></span>g por importe d<span class=\"__1 _3\"></span>e 78.773 <span class=\"__1 _3\"></span>miles de euros.<span class=\"ff1_1\"> </span>A <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ntinuaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>presentan <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>proporci\u00f3n <span class=\"__1 _20\"></span>al <span class=\"__1 _c\"></span>porcentaje <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>participaci\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>capital <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>cada <span class=\"__1 _20\"></span>sociedad asociada, los acti<span class=\"__1 _3\"></span>vos, pasiv<span class=\"__1 _3\"></span>os, cifra de negoci<span class=\"__1 _3\"></span>os y resultados para<span class=\"__1 _3\"></span> los ejercici<span class=\"__1 _3\"></span>os 2024 y 20<span class=\"ls9\">23</span>. 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos no corrientes 720.619  890.757  Activos corrientes 229.221  778.091  Pasivos no corrientes 608.743  679.754  Pasivos corrientes 169.576  307.254  Resultados Importe neto de la cifra de negocios 392.443  479.187  Resultado de explotaci\u00f3n 49.507  13.461  Resultado antes de impuestos 40.693  (3.241) Resultado atribuido a la Sociedad Dominante 28.957  (5.847) Las <span class=\"__1 _6\"></span>variaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>especto al <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>anteri<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>se debe a <span class=\"__1 _6\"></span>la reclasificaci\u00f3n <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>activos y <span class=\"__1 _6\"></span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de las sociedades as<span class=\"__1 _3\"></span>ociadas <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span>s \u00e1reas <span class=\"__1 _20\"></span>Cementos e <span class=\"__1 _3\"></span>Inmobiliar<span class=\"__1 _3\"></span>ia a a<span class=\"__1 _20\"></span>ctivos mantenid<span class=\"__1 _3\"></span>os para <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>venta (nota <span class=\"__1 _3\"></span>5)<span class=\"ls3d\">. </span> A <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>su  re<span class=\"__1 _3\"></span>levancia, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _32\"> </span>presenta <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>informaci\u00f3n <span class=\"__1 _1a\"> </span>financiera <span class=\"__1 _1a\"> </span>resumida <span class=\"__1 _32\"> </span>de  la <span class=\"__1 _1a\"> </span>sociedad<span class=\"__1 _20\"></span> Metrovacesa, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23, <span class=\"__1 _20\"></span>una <span class=\"__1 _c\"></span>vez <span class=\"__1 _20\"></span>reconocidos <span class=\"__1 _c\"></span>sus <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>netos <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>valor <span class=\"__1 _20\"></span>razonable a la que se ha aplicad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> el<span class=\"__1 _3\"></span> m\u00e9todo de la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n:<span class=\"__1 _5f\"> </span>Balance 2023<span class=\"ls0_1\"> </span>Activo no corriente 395.567 <span class=\"ls0_1\"> </span>Activo corriente 2.417.297 <span class=\"ls0_1\"> </span>Existencias 2.106.161    <span class=\"ls0_1\">Efectivo y equivalentes </span>196.298    <span class=\"ls0_1\">Otros activos corrientes </span>114.838  TOTAL ACTIVO 2.812.864 <span class=\"ls0_1\"> </span>Patrimonio Neto 1.895.455 <span class=\"ls0_1\"> </span>Patrimonio Neto sociedad dominante 1.895.455 <span class=\"ls0_1\"> </span>Capital 1.092.070  Reservas 803.842  Acciones Propias (1.668)  Otros instrumentos de patrimonio neto 1.211  Resultado sociedad dominante - Ajustes por cambio de valor - Intereses Minoritarios - Pasivos no corrientes 362.006 <span class=\"ls0_1\"> </span>Pasivos financieros no corrientes 269.168  Otros pasivos no corrientes 92.838  Pasivos corrientes 555.403 <span class=\"ls0_1\"> </span>Pasivos financieros corrientes 204.758  Otros pasivos corrientes 350.645  TOTAL PASIVO 2.812.864<span class=\"__1 _5f\"> </span>ANEXO III SOCIEDADES <span class=\"__1 _3\"></span>ASOCIADAS  (CONSOLIDAD<span class=\"__1 _3\"></span>AS POR EL M\u00c9TODO D<span class=\"__1 _3\"></span>E LA PARTI<span class=\"__1 _3\"></span>CIPACI\u00d3N)<span class=\"fc0_1\"> </span>Sociedad Domicilio Valor neto en<span class=\"__1 _6\"></span> li<span class=\"__1 _3\"></span>bros de la cartera % Participaci\u00f3n efectiva Auditor 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>SERVICIOS MEDIOAMBIENT<span class=\"__1 _6\"></span>ALES Aprochim Getesarp Rymoil, <span class=\"__1 _6\"></span>S.A. P.I. Logrezana s/n<span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Carre\u00f1o (Asturias)<span class=\"__1 _6\"></span> 1.653  1.439  24,13  Men\u00e9ndez Auditores Aragonesa de Gesti\u00f3n d<span class=\"__1 _6\"></span>e Residuos, S.A.<span class=\"__1 _6\"></span> Paseo Mar\u00eda Agust\u00edn<span class=\"__1 _6\"></span>, 36 <span class=\"ffc ls0_1\">\u2013<span class=\"ff1_1\"> Zaragoza<span class=\"__1 _6\"></span> </span></span>60 <span class=\"ls0_1\"> </span>39 <span class=\"ls0_1\"> </span>9,00  CGM Auditores, S.L.y Villalba, En<span class=\"__1 _6\"></span>vid y Cia. Auditores, S.L.P. Aragonesa de Tratami<span class=\"__1 _6\"></span>entos Medioambientales XXI, S.A.<span class=\"__1 _6\"></span> Ctra. Castell\u00f3n Km. 58 <span class=\"ffc ls0_1\">\u2013<span class=\"ff1_1\"> Zaragoza<span class=\"__1 _6\"></span> </span></span>582 <span class=\"ls0_1\"> </span>549 <span class=\"ls0_1\"> </span>24,75  Betearte, S.A.Unipersonal<span class=\"__1 _6\"></span> Cr. BI <span class=\"ffc\">\u2013</span> 3342 pk 38 Alto de Areitio <span class=\"ffc\">\u2013</span> Mallabia (Vizcaya)<span class=\"__1 _6\"></span> 902 <span class=\"ls0_1\"> </span>671 <span class=\"ls0_1\"> </span>25,00  Gesti\u00f3n Integral de Residuo<span class=\"__1 _6\"></span>s S\u00f3lidos, S.A. Serrans, 12 <span class=\"ffc\">\u2013</span> 14 En<span class=\"__1 _6\"></span>t. 1 <span class=\"ffc ls0_1\">\u2013<span class=\"ff1_1\"> Valencia </span></span>5.971  5.526  36,75  Grupo de Auditores P\u00fablicos Giref Generaci\u00f3n Renovab<span class=\"__1 _6\"></span>le Pedro Lafayo, 6 <span class=\"__1 _6\"></span>- Ibiza 15,00  Grupo FCC CE<span class=\"__1 _6\"></span>E 8.802 <span class=\"ls0_1\"> </span>7.759 <span class=\"ls0_1\"> </span>A.K.S.D. V\u00e1rosgazd\u00e1lko<span class=\"__1 _6\"></span>d\u00e1si Korl\u00e1tolt FT Hungr\u00eda 19,13  Interauditor ASTV s.r.o. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 36,75  FCC + NHSZ K\u00f6rnyezetv\u00e9delmi HKft <span class=\"__1 _6\"></span> Hungr\u00eda 37,51  Interauditor FCC Hlohovec s.r.o. <span class=\"__1 _6\"></span> Eslovaquia<span class=\"__1 _6\"></span> 37,51  Huber Abfallservice Verwaltungs GmbH<span class=\"__1 _6\"></span> Austria 36,75  Huber Ents<span class=\"__1 _6\"></span>orgungs GmbH Nfg KG Austria 36,75  Killer GmbH Austria 37,51<div class=\"c_1 w135 h15a gsbc7\"><div class=\"t_1 m0_1 x20 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Killer GmbH &amp; Co KG<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15a gsbc8\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Austria </div></div><div class=\"c_1 w204 h15a gsbc9\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">37,51  </div></div><div class=\"c_1 w67 h15a gsbca\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Rittmann </div></div><div class=\"c_1 w135 h159 gsbcb\"><div class=\"t_1 m0_1 x20 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Recopap s.r.o.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h159 gsbcc\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Eslovaquia<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w204 h159 gsbcd\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">37,51  </div></div><div class=\"c_1 w135 h158 gsbce\"><div class=\"t_1 m0_1 x20 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Tev-Akva Kft. </div></div><div class=\"c_1 w202 h158 gsbcf\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Hungr\u00eda </div></div><div class=\"c_1 w204 h158 gsbd0\"><div class=\"t_1 m0_1 x1d h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6,50  </div></div><div class=\"c_1 w67 h158 gsbd1\"><div class=\"t_1 m0_1 xe h2a ydd2 ffc fs5 fc0_1 sc0_1 ls0_1 ws0_1\">L\u00e1z\u00e1r Enik\u0151<span class=\"ff1_1\"> </span></div></div><div class=\"c_1 w135 h159 gsbd2\"><div class=\"t_1 m0_1 x19 he y7a2 ff3_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC E<span class=\"__1 _6\"></span>nvironment (UK) </div></div><div class=\"c_1 w1ba h159 gsbd3\"><div class=\"t_1 m0_1 x1d he y7a2 ff3_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">29.725 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h159 gsbd4\"><div class=\"t_1 m0_1 x1d he y7a2 ff3_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">44.253<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w135 h15a gsbd5\"><div class=\"t_1 m0_1 x20 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">CI III Lostock E<span class=\"__1 _6\"></span>fw Lim<span class=\"__1 _3\"></span>ited </div></div><div class=\"c_1 w202 h15a gsbd6\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w204 h15a gsbd7\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">30,00  </div></div><div class=\"c_1 w67 h15a gsbd8\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deloitte </div></div><div class=\"c_1 w135 h159 gsbd9\"><div class=\"t_1 m0_1 x20 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Lostock Power Limited<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h159 gsbda\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w204 h159 gsbdb\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">30,00  </div></div><div class=\"c_1 w67 h159 gsbdc\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deloitte </div></div><div class=\"c_1 w135 h15a gsbdd\"><div class=\"t_1 m0_1 x20 h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Lostock Sus<span class=\"__1 _6\"></span>tainable Energy </div><div class=\"t_1 m0_1 x20 h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Plant Limited<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15a gsbde\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w204 h15a gsbdf\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">30,00  </div></div><div class=\"c_1 w67 h15a gsbe0\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deloitte </div></div><div class=\"c_1 w135 h66 gsbe1\"><div class=\"t_1 m0_1 x19 he y7a2 ff3_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo Tirme<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1ba h66 gsbe2\"><div class=\"t_1 m0_1 x1d he y7a2 ff3_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">11.922 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h66 gsbe3\"><div class=\"t_1 m0_1 x23 he y7a2 ff3_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">9.818 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w135 h15b gsbe4\"><div class=\"t_1 m0_1 x20 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Circulare, S.L.U.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15b gsbe5\"><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Cr. de S\u00f3ller Km. 8,2 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Palma de Mallorca </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Baleares) </div></div><div class=\"c_1 w204 h15b gsbe6\"><div class=\"t_1 m0_1 x17 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">15,00  </div></div><div class=\"c_1 w135 h15b gsbe7\"><div class=\"t_1 m0_1 x20 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mac Insular, S.L<span class=\"__1 _6\"></span>. </div></div><div class=\"c_1 w202 h15b gsbe8\"><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P.I. Ses Veles, (Cl. </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Roman\u00ed), 2 <span class=\"ffc\">\u2013</span> Bunyo<span class=\"__1 _6\"></span>la </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Baleares) </div></div><div class=\"c_1 w204 h15b gsbe9\"><div class=\"t_1 m0_1 x17 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">10,50  </div></div><div class=\"c_1 w67 h15b gsbea\"><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deloitte </div></div><div class=\"c_1 w135 h15b gsbeb\"><div class=\"t_1 m0_1 x20 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mac Insular Segund<span class=\"__1 _6\"></span>a, S.L. </div></div><div class=\"c_1 w202 h15b gsbec\"><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Cr. de S\u00f3ller Km. 8,2 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Palma de Mallorca </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Baleares) </div></div><div class=\"c_1 w204 h15b gsbed\"><div class=\"t_1 m0_1 x17 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">11,25  </div></div><div class=\"c_1 w135 h161 gsbee\"><div class=\"t_1 m0_1 x20 h2a ydaa ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Tirme, S.A. </div></div><div class=\"c_1 w202 h161 gsbef\"><div class=\"t_1 m0_1 xe h2a yded ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ctra. Soller Km. 8,2 </div><div class=\"t_1 m0_1 xe h2a ydab ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Camino de Son Reus </div><div class=\"t_1 m0_1 xe h2a y5a8 ffc fs5 fc0_1 sc0_1 ls0_1 ws0_1\">\u2013<span class=\"ff1_1\"> Palma de Mallorca </span></div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Baleares) </div></div><div class=\"c_1 w204 h161 gsbf0\"><div class=\"t_1 m0_1 x17 h2a ydaa ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">15,00  </div></div><div class=\"c_1 w67 h161 gsbf1\"><div class=\"t_1 m0_1 xe h2a ydaa ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deloitte </div></div><div class=\"c_1 w135 h159 gsbf2\"><div class=\"t_1 m0_1 xe he y7a2 ff3_1 fs5 fc2 sc0_1 ls0_1 ws0_1\">AQUALIA </div></div><div class=\"c_1 w135 h15a gsbf3\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas de Archidon<span class=\"__1 _6\"></span>a, S.L. </div></div><div class=\"c_1 w202 h15a gsbf4\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pz. Ochavada,<span class=\"__1 _6\"></span> 1 <span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Archidona (M\u00e1laga)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1ba h15a gsbf5\"><div class=\"t_1 m0_1 x112 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">41 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15a gsbf6\"><div class=\"t_1 m0_1 x112 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">38 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15a gsbf7\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,48  </div></div><div class=\"c_1 w67 h15a gsbf8\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Vaciero Auditores<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h159 gsbf9\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas de Denia, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h159 gsbfa\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pedro Esteve, 17<span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Denia (Alicante)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1ba h159 gsbfb\"><div class=\"t_1 m0_1 x14d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">428 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h159 gsbfc\"><div class=\"t_1 m0_1 x14d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">387 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h159 gsbfd\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">16,83  </div></div><div class=\"c_1 w67 h159 gsbfe\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Blazquez Asociado<span class=\"__1 _6\"></span>s </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Auditores </div></div><div class=\"c_1 w135 h15a gsbff\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas de Guadix, <span class=\"__1 _6\"></span>S.A. </div></div><div class=\"c_1 w202 h15a gsc00\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Plaza Constitu<span class=\"__1 _6\"></span>ci\u00f3n, 1<span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Guadix (Granada)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1ba h15a gsc01\"><div class=\"t_1 m0_1 x14d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">272 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15a gsc02\"><div class=\"t_1 m0_1 x14d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">289 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15a gsc03\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">20,40  </div></div><div class=\"c_1 w67 h15a gsc04\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Capital Auditors<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h162 gsc05\"><div class=\"t_1 m0_1 xe h2a yda6 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aguas del Puerto E<span class=\"__1 _6\"></span>mpresa </div><div class=\"t_1 m0_1 xe h2a y14c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Municipal, S.A. </div></div><div class=\"c_1 w202 h162 gsc06\"><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aurora, 1 <span class=\"ffc\">\u2013</span> E<span class=\"__1 _6\"></span>l Puerto </div><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de Santa Mar\u00eda </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(C\u00e1diz) </div></div><div class=\"c_1 w1ba h162 gsc07\"><div class=\"t_1 m0_1 x23 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.265  </div></div><div class=\"c_1 w62 h162 gsc08\"><div class=\"t_1 m0_1 x23 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.918  </div></div><div class=\"c_1 w204 h162 gsc09\"><div class=\"t_1 m0_1 x17 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,98  </div></div><div class=\"c_1 w67 h162 gsc0a\"><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Capital Auditors<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h159 gsc0b\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aig\u00fces de Blanes, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h159 gsc0c\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Canig\u00f3, 5 <span class=\"ffc\">\u2013</span> Blanes </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Girona) </div></div><div class=\"c_1 w1ba h159 gsc0d\"><div class=\"t_1 m0_1 x112 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">58 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h159 gsc0e\"><div class=\"t_1 m0_1 x112 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">57 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h159 gsc0f\"><div class=\"t_1 m0_1 x1d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">8,40  </div></div><div class=\"c_1 w67 h159 gsc10\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Faura-Casas </div></div><div class=\"c_1 w135 h15a gsc12\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aig\u00fces del Segarra Garrigues,<span class=\"__1 _6\"></span> S.A. </div></div><div class=\"c_1 w202 h15a gsc13\"><div class=\"t_1 m0_1 xe h2a yba ffc fs5 fc0_1 sc0_1 ls0_1 ws0_1\">C/ Mas d\u2019en Colom, </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">14 <span class=\"ffc ls0_1\">\u2013<span class=\"ff1_1\"> T\u00e1rrega (Lleida)<span class=\"__1 _6\"></span> </span></span></div></div><div class=\"c_1 w204 h15a gsc14\"><div class=\"t_1 m0_1 x1d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">0,56  </div></div><div class=\"c_1 w135 h159 gsc15\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aig\u00fces del Vendrell, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h159 gsc16\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Vella, 1 <span class=\"ffc\">\u2013</span> El Vendrell </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Tarragona) </div></div><div class=\"c_1 w1ba h159 gsc17\"><div class=\"t_1 m0_1 x14d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">755 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h159 gsc18\"><div class=\"t_1 m0_1 x14d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">234 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h159 gsc19\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w67 h159 gsc1a\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">GM Auditors </div></div><div class=\"c_1 w135 h158 gsc1b\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Codeur, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h158 gsc1c\"><div class=\"t_1 m0_1 xe h2a yc13 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mayor, 22 <span class=\"ffc\">\u2013</span> Vera </div><div class=\"t_1 m0_1 xe h2a yde0 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Almer\u00eda) </div></div><div class=\"c_1 w1ba h158 gsc1d\"><div class=\"t_1 m0_1 x23 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.232  </div></div><div class=\"c_1 w62 h158 gsc1e\"><div class=\"t_1 m0_1 x23 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.965  </div></div><div class=\"c_1 w204 h158 gsc1f\"><div class=\"t_1 m0_1 x17 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">14,41  </div></div><div class=\"c_1 w67 h158 gsc20\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ernst &amp; You<span class=\"__1 _6\"></span>ng </div></div><div class=\"c_1 w135 h15d gsc21\"><div class=\"t_1 m0_1 xe h2a yd6a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Concesionaria de Desalaci\u00f3n<span class=\"__1 _6\"></span> de </div><div class=\"t_1 m0_1 xe h2a yc1a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ibiza, S.A. </div></div><div class=\"c_1 w202 h15d gsc22\"><div class=\"t_1 m0_1 xe h2a yd77 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Rotonda de San<span class=\"__1 _6\"></span>ta </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Eulalia, s/n<span class=\"__1 _6\"></span> <span class=\"ffc\">\u2013</span> Ibiza </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Baleares) </div></div><div class=\"c_1 w1ba h15d gsc23\"><div class=\"t_1 m0_1 x23 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.111  </div></div><div class=\"c_1 w62 h15d gsc24\"><div class=\"t_1 m0_1 x14d h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">876 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15d gsc25\"><div class=\"t_1 m0_1 x17 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,50  </div></div><div class=\"c_1 w135 h15a gsc26\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Constructora d<span class=\"__1 _6\"></span>e Infraestructuras </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de Aguas de Poto<span class=\"__1 _6\"></span>s\u00ed, S.A. de C.V. </div></div><div class=\"c_1 w202 h15a gsc27\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w1ba h15a gsc28\"><div class=\"t_1 m0_1 x56 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(5.395) </div></div><div class=\"c_1 w62 h15a gsc29\"><div class=\"t_1 m0_1 x56 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(5.395) </div></div><div class=\"c_1 w204 h15a gsc2a\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12,50  </div></div><div class=\"c_1 w135 h159 gsc2b\"><div class=\"t_1 m0_1 xe h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">EMANAGUA Empresa <span class=\"__1 _6\"></span>Mixta </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Municipal de Aguas<span class=\"__1 _6\"></span> de Nijar, S.A. </div></div><div class=\"c_1 w202 h159 gsc2c\"><div class=\"t_1 m0_1 xe h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Plaza de la Glorieta, 1 </div><div class=\"t_1 m0_1 xe h2a y73a ffc fs5 fc0_1 sc0_1 ls0_1 ws0_1\">\u2013<span class=\"ff1_1\"> Nijar (Almer\u00eda)<span class=\"__1 _6\"></span> </span></div></div><div class=\"c_1 w1ba h159 gsc2d\"><div class=\"t_1 m0_1 x112 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">45 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h159 gsc2e\"><div class=\"t_1 m0_1 x14d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">224 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h159 gsc2f\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w67 h159 gsc30\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Capital Auditors<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h15a gsc31\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Empresa Mixta de Aguas<span class=\"__1 _6\"></span> de </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ubrique, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15a gsc32\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Juzgado, s/n <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ubrique (C\u00e1diz)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1ba h15a gsc33\"><div class=\"t_1 m0_1 x112 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">81 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15a gsc34\"><div class=\"t_1 m0_1 x112 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">32 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15a gsc35\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w67 h15a gsc36\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Capital Auditors<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h66 gsc37\"><div class=\"t_1 m0_1 xe h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Empresa Mixta de Aguas<span class=\"__1 _6\"></span> de Jodar, </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A. </div></div><div class=\"c_1 w202 h66 gsc38\"><div class=\"t_1 m0_1 xe h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pz. Espa\u00f1<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>, 1 <span class=\"ffc\">\u2013</span> Jod<span class=\"__1 _6\"></span>ar </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Ja\u00e9n) </div></div><div class=\"c_1 w1ba h66 gsc39\"><div class=\"t_1 m0_1 x2d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls5b ws0_1\">(41)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h66 gsc3a\"><div class=\"t_1 m0_1 x2d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls5b ws0_1\">(21)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h66 gsc3b\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w67 h66 gsc3c\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Vaciero Auditores<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h15b gsc3d\"><div class=\"t_1 m0_1 xe h2a yd6a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Empresa Municipal <span class=\"__1 _6\"></span>de Aguas de </div><div class=\"t_1 m0_1 xe h2a yc1a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Algeciras, S.A. </div></div><div class=\"c_1 w202 h15b gsc3e\"><div class=\"t_1 m0_1 xe h2a yd77 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Av. Virgen del </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Carmen <span class=\"ffc\">\u2013</span> Algeciras<span class=\"__1 _6\"></span> </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(C\u00e1diz) </div></div><div class=\"c_1 w1ba h15b gsc3f\"><div class=\"t_1 m0_1 x1b h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls5b ws0_1\">(301)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15b gsc40\"><div class=\"t_1 m0_1 x1b h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls5b ws0_1\">(165)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15b gsc41\"><div class=\"t_1 m0_1 x17 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w67 h15b gsc42\"><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Kreston Iberaudit<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h15a gsc43\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Empresa Municipal <span class=\"__1 _6\"></span>de Aguas de </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Linares, S.A. </div></div><div class=\"c_1 w202 h15a gsc44\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Cid Campeador, 7 <span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Linares (Ja\u00e9n) </div></div><div class=\"c_1 w1ba h15a gsc45\"><div class=\"t_1 m0_1 x1b h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls5b ws0_1\">(296)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15a gsc46\"><div class=\"t_1 m0_1 x14d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">158 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15a gsc47\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w67 h15a gsc48\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Vaciero Auditores<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h16c gsc49\"><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Empresa Municipal <span class=\"__1 _6\"></span>de Aguas de </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Toxiria, S.A. </div></div><div class=\"c_1 w202 h16c gsc4a\"><div class=\"t_1 m0_1 xe h2a ydf5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Plaza de la </div><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Constituci\u00f3n  <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Torredonjimeno </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Ja\u00e9n) </div></div><div class=\"c_1 w1ba h16c gsc4b\"><div class=\"t_1 m0_1 x112 h2a yda6 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">65 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h16c gsc4c\"><div class=\"t_1 m0_1 x112 h2a yda6 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">71 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h16c gsc4d\"><div class=\"t_1 m0_1 x17 h2a yda6 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w67 h16c gsc4e\"><div class=\"t_1 m0_1 xe h2a yda6 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Vaciero Auditores<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h162 gsc4f\"><div class=\"t_1 m0_1 xe h2a ydaa ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Nueva Sociedad d<span class=\"__1 _6\"></span>e Aguas de Ibiza, </div><div class=\"t_1 m0_1 xe h2a yc1a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A. </div></div><div class=\"c_1 w202 h162 gsc50\"><div class=\"t_1 m0_1 xe h2a ydab ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Av. Bartolom\u00e9 </div><div class=\"t_1 m0_1 xe h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Rosell\u00f3, 18 <span class=\"ffc\">\u2013</span> Ibiza </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Baleares) </div></div><div class=\"c_1 w1ba h162 gsc51\"><div class=\"t_1 m0_1 x112 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">49 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h162 gsc52\"><div class=\"t_1 m0_1 x14d h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">105 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h162 gsc53\"><div class=\"t_1 m0_1 x17 h2a y5a8 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">20,40  </div></div><div class=\"c_1 w135 h159 gsc54\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Om\u00e1n Sustainab<span class=\"__1 _6\"></span>le Water Services </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">SAOC </div></div><div class=\"c_1 w202 h159 gsc55\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Om\u00e1n </div></div><div class=\"c_1 w1ba h159 gsc56\"><div class=\"t_1 m0_1 x23 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.816  </div></div><div class=\"c_1 w62 h159 gsc57\"><div class=\"t_1 m0_1 x23 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.666  </div></div><div class=\"c_1 w204 h159 gsc58\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,99  </div></div><div class=\"c_1 w67 h159 gsc59\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">KPMG </div></div><div class=\"c_1 w135 h15a gsc5a\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Operadora El Realito, S.A. d<span class=\"__1 _6\"></span>e C.V. </div></div><div class=\"c_1 w202 h15a gsc5b\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w1ba h15a gsc5c\"><div class=\"t_1 m0_1 x14d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">332 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15a gsc5d\"><div class=\"t_1 m0_1 x14d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">383 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15a gsc5e\"><div class=\"t_1 m0_1 x1d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">7,65  </div></div><div class=\"c_1 w135 h159 gsc5f\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Prestadora de Servicios<span class=\"__1 _6\"></span> Acueducto </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">El Realito, S.A.de C.V.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h159 gsc60\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w1ba h159 gsc61\"><div class=\"t_1 m0_1 x0_2 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h159 gsc62\"><div class=\"t_1 m0_1 x0_2 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h159 gsc63\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12,50  </div></div><div class=\"c_1 w135 h15a gsc64\"><div class=\"t_1 m0_1 xe h2a y61c ffc fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Prove\u00efments d\u2019Aigua, S.A.<span class=\"__1 _6\"></span><span class=\"ff1_1\"> </span></div></div><div class=\"c_1 w202 h15a gsc65\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ast\u00faries, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> G<span class=\"__1 _3\"></span>irona </div></div><div class=\"c_1 w1ba h15a gsc66\"><div class=\"t_1 m0_1 x14d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">684 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15a gsc67\"><div class=\"t_1 m0_1 x14d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">671 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15a gsc68\"><div class=\"t_1 m0_1 x1d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">7,71  </div></div><div class=\"c_1 w67 h15a gsc69\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">GPM Auditors </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Associats </div></div><div class=\"c_1 w135 h66 gsc6a\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Sera Q A Duitama E.S.P., S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h66 gsc6b\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Colombia </div></div><div class=\"c_1 w1ba h66 gsc6c\"><div class=\"t_1 m0_1 x0_2 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">7 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h66 gsc6d\"><div class=\"t_1 m0_1 x0_2 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">7 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h66 gsc6e\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">15,61  </div></div><div class=\"c_1 w135 h15a gsc6f\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Suministro de Aguas<span class=\"__1 _6\"></span> de </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Quer\u00e9taro, S.A. de C.V.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15a gsc70\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w1ba h15a gsc71\"><div class=\"t_1 m0_1 x1d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.426  </div></div><div class=\"c_1 w62 h15a gsc72\"><div class=\"t_1 m0_1 x1d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">13.404  </div></div><div class=\"c_1 w204 h15a gsc73\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,51  </div></div><div class=\"c_1 w67 h15a gsc74\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deloitte </div></div>CONSTRUCCI\u00d3N<span class=\"__1 _6\"></span> Agrenic Complejo Indus<span class=\"__1 _6\"></span>trial Nindiri, S.A. Nicaragua 2.484  2.757  50,00  BDO Auditores  Agriwater, S.L.U.<span class=\"__1 _6\"></span> C/ Mas d\u2019en Colom, 14 <span class=\"ffc ls0_1\">\u2013<span class=\"ff1_1\"> T\u00e1rrega (Lleida)<span class=\"__1 _6\"></span> </span></span>875 <span class=\"ls0_1\"> </span>343 <span class=\"ls0_1\"> </span>26,71  Deloitte Aig\u00fces del Segarra Garrigues,<span class=\"__1 _6\"></span> S.A. C/ Mas d\u2019en Colom, 14 <span class=\"ffc ls0_1\">\u2013<span class=\"ff1_1\"> T\u00e1rrega (Lleida)<span class=\"__1 _6\"></span> </span></span>8.218  7.562  26,16  Deloitte Cafig Constructores, S.A. d<span class=\"__1 _6\"></span>e C.V. M\u00e9xico 882 <span class=\"ls0_1\"> </span>919 <span class=\"ls0_1\"> </span>45,00  Deloitte Construcciones y<span class=\"__1 _6\"></span> Pavimentos, S.A. Panam\u00e1 5 <span class=\"ls0_1\"> </span>5 <span class=\"ls0_1\"> </span>50,00  Constructora d<span class=\"__1 _6\"></span>e Infraestructuras de Aguas de Poto<span class=\"__1 _6\"></span>s\u00ed, S.A. de C.V. M\u00e9xico 24,50  Deloitte Constructora Sa<span class=\"__1 _6\"></span>n Jos\u00e9 - Caldera CSJC, S.A. Costa Rica 50,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Constructora Sa<span class=\"__1 _6\"></span>n Jos\u00e9 - San Ram\u00f3n SJSR, S.A.<span class=\"__1 _6\"></span> Costa Rica 50,00  Constructora Terminal Vall<span class=\"__1 _6\"></span>e de M\u00e9xico, S.A. de C.V.<span class=\"__1 _6\"></span> M\u00e9xico 800 <span class=\"ls0_1\"> </span>1.805  14,28  Deloitte Desarrollo Cuajimalpa, S.A. d<span class=\"__1 _6\"></span>e C.V. M\u00e9xico 8 <span class=\"ls0_1\"> </span>8 <span class=\"ls0_1\"> </span>25,00  Efi T\u00faneles Necaxa, S.A. d<span class=\"__1 _6\"></span>e C.V. M\u00e9xico 196 <span class=\"ls0_1\"> </span>69 <span class=\"ls0_1\"> </span>45,00  Euroconcretos d<span class=\"__1 _6\"></span>e Nicaragua, S.A. Nicaragua 40,00  FCC Tarrio TX-1 Cons<span class=\"__1 _6\"></span>tru\u00e7ao Ltda Brasil 70,00  M50 (D&amp;C) Limited<span class=\"__1 _6\"></span> Irlanda (3.278) (3.273) 42,50  N6 (Construction<span class=\"__1 _6\"></span>) Limited Irlanda (38.419) (38.413) 42,50  OHL-FCC GP Canad<span class=\"__1 _6\"></span>a Inc. Canad\u00e1 50,00  Prestadora de Servicios<span class=\"__1 _6\"></span> Acueducto El Realito, S.A.de C.V.<span class=\"__1 _6\"></span> M\u00e9xico 1 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>24,50<div class=\"c_1 w135 h15a gsc76\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Promvias XXI, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15a gsc77\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Anglesola, 6 - </div><div class=\"t_1 m0_1 xe h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Barcelona </div></div><div class=\"c_1 w1ba h15a gsc78\"><div class=\"t_1 m0_1 x0_2 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15a gsc79\"><div class=\"t_1 m0_1 x0_2 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h15a gsc7a\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">25,00  </div></div><div class=\"c_1 w135 h159 gsc7b\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Roadbridge FCC JV Li<span class=\"__1 _6\"></span>mited </div></div><div class=\"c_1 w202 h159 gsc7c\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Irlanda </div></div><div class=\"c_1 w204 h159 gsc7d\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">50,00  </div></div><div class=\"c_1 w67 h159 gsc7e\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mazars </div></div><div class=\"c_1 w135 h158 gsc7f\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios CTVM, S.A. de <span class=\"__1 _6\"></span>C.V. </div></div><div class=\"c_1 w202 h158 gsc80\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w1ba h158 gsc81\"><div class=\"t_1 m0_1 x0_2 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h158 gsc82\"><div class=\"t_1 m0_1 x0_2 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h158 gsc83\"><div class=\"t_1 m0_1 x17 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">14,28  </div></div><div class=\"c_1 w135 h159 gsc84\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Serv. Terminal Valle de M\u00e9<span class=\"__1 _6\"></span>xico, </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A. de C.V. </div></div><div class=\"c_1 w202 h159 gsc85\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w1ba h159 gsc86\"><div class=\"t_1 m0_1 x112 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">25 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h159 gsc87\"><div class=\"t_1 m0_1 x112 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">28 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w204 h159 gsc88\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">14,28  </div></div><div class=\"c_1 w135 h15a gsc89\"><div class=\"t_1 m0_1 xe he y61c ff3_1 fs5 fc2 sc0_1 ls0_1 ws0_1\">CEMENTOS </div></div><div class=\"c_1 w135 h15d gsc8a\"><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Aplicaciones Minerales,<span class=\"__1 _6\"></span> S.A. </div></div><div class=\"c_1 w202 h15d gsc8b\"><div class=\"t_1 m0_1 xe h2a yd77 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Camino Fuente </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Herrero - Cueva </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Cardiel (Burgos)<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w62 h15d gsc8c\"><div class=\"t_1 m0_1 x14d h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">596 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w135 h15b gsc8d\"><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Canteras y Hormigon<span class=\"__1 _6\"></span>es VRE, S.A. </div></div><div class=\"c_1 w202 h15b gsc8e\"><div class=\"t_1 m0_1 xe h2a yd77 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Berroa (P.I. La </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Estrella)- Tanojar </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Navarra) </div></div><div class=\"c_1 w62 h15b gsc8f\"><div class=\"t_1 m0_1 x1b h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls5b ws0_1\">(297)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w135 h158 gsc90\"><div class=\"t_1 m0_1 x19 he y61c ff3_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo Giant </div></div><div class=\"c_1 w62 h158 gsc91\"><div class=\"t_1 m0_1 x15 he y61c ff3_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">102.744  </div></div><div class=\"c_1 w135 h159 gsc92\"><div class=\"t_1 m0_1 x20 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Coastal Cement Corpora<span class=\"__1 _6\"></span>tion </div></div><div class=\"c_1 w202 h159 gsc93\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h15a gsc94\"><div class=\"t_1 m0_1 x20 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Dragon Energy Llc.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15a gsc95\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h159 gsc96\"><div class=\"t_1 m0_1 x20 h2a ya39 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Dragon Produ<span class=\"__1 _6\"></span>cts Company </div><div class=\"t_1 m0_1 x20 h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Inc. </div></div><div class=\"c_1 w202 h159 gsc97\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h158 gsc98\"><div class=\"t_1 m0_1 x20 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Cement Compan<span class=\"__1 _6\"></span>y </div></div><div class=\"c_1 w202 h158 gsc99\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h159 gsc9a\"><div class=\"t_1 m0_1 x20 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Cement Holding In<span class=\"__1 _6\"></span>c. </div></div><div class=\"c_1 w202 h159 gsc9b\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h15a gsc9c\"><div class=\"t_1 m0_1 x20 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Cement NC Inc.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15a gsc9d\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h159 gsc9e\"><div class=\"t_1 m0_1 x20 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Cement Virginia Inc.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h159 gsc9f\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h15a gsca0\"><div class=\"t_1 m0_1 x20 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Resource Recovery I<span class=\"__1 _6\"></span>nc. </div></div><div class=\"c_1 w202 h15a gsca1\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h66 gsca2\"><div class=\"t_1 m0_1 x20 h2a yd8a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Resource Recovery <span class=\"__1 _6\"></span>- </div><div class=\"t_1 m0_1 x20 h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Arvonia Inc.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h66 gsca3\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div><div class=\"c_1 w135 h15a gsca4\"><div class=\"t_1 m0_1 x20 h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Resource Recovery <span class=\"__1 _6\"></span>- </div><div class=\"t_1 m0_1 x20 h2a yb5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Attalla Inc. </div></div><div class=\"c_1 w202 h15a gsca5\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">E.E.U.U. </div></div>Giant Resource Recovery <span class=\"__1 _6\"></span>- Harleyville, Inc. E.E.U.U. Giant Resource Recovery <span class=\"__1 _6\"></span>- Sumter Inc. E.E.U.U. Keystone Cement Company<span class=\"__1 _6\"></span> E.E.U.U. Sechem Inc.<span class=\"__1 _6\"></span> E.E.U.U. Hormigones Castro, S.A.<span class=\"__1 _6\"></span> Ctra. Nacional 634 <span class=\"__1 _6\"></span>- Ambrosero - Barc<span class=\"__1 _6\"></span>ena de Cicero (Cantabria)<span class=\"__1 _6\"></span> 407 <span class=\"ls0_1\"> </span>Hormigones de la Jacetan<span class=\"__1 _6\"></span>ia, S.A. Llano de la Victoria <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Jaca (Huesca)<span class=\"__1 _6\"></span> 813 <span class=\"ls0_1\"> </span>Hormigones del Bazt\u00e1n,<span class=\"__1 _6\"></span> S.L. Berroa (P.I. La Estrella) - Tanojar (Navarra) 377 <span class=\"ls0_1\"> </span>Hormigones Delf\u00edn, S.A.<span class=\"__1 _6\"></span> Venta Blanca - Peralta (Navarra) 1.057  Hormigones en Masa <span class=\"__1 _6\"></span>de Valtierra, S.A. Ctra. Cadreita Km. 1 <span class=\"__1 _6\"></span>- Valtierra (Navarra)<span class=\"__1 _6\"></span> 2.514  Hormigones Reinares<span class=\"__1 _6\"></span>, S.A. Pintor Murillo, s<span class=\"__1 _6\"></span>/n - Calahorra (La Rioja)<span class=\"__1 _6\"></span> 1.050  Hormigones y \u00c1ridos<span class=\"__1 _6\"></span> del Pirineo Aragon\u00e9s, S.A. Ctra. Nacional, 260 Km. 516,5- Sabi\u00f1\u00e1nigo (Hues<span class=\"__1 _6\"></span>ca) 6.317  L\u00e1zaro Echev<span class=\"__1 _6\"></span>arr\u00eda, S.A. P.I. Isasia<span class=\"__1 _6\"></span>- Alsasua (Navarra) 7.828  Navarra de Trans<span class=\"__1 _6\"></span>portes, S.A. C/Circunvalaci\u00f3n Inguraketa s/n<span class=\"__1 _6\"></span> - Olazagutia (Nav<span class=\"__1 _6\"></span>arra) 825 <span class=\"ls0_1\"> </span>Novhorvi, <span class=\"__1 _6\"></span>S.A. Portal de Gamarra, 25 <span class=\"ls0_1\">- Vitoria -Gas<span class=\"__1 _6\"></span>teiz </span>(Alava) 86 <span class=\"ls0_1\"> </span>Portcemen, S.A.<span class=\"__1 _6\"></span> Muelle Contradiqu<span class=\"__1 _6\"></span>e Sur-Puerto Barcelona - Barcelona 979 <span class=\"ls0_1\"> </span>Terminal Cimentier de Gab<span class=\"__1 _6\"></span>es-Gie T\u00fanez 32 <span class=\"ls0_1\"> </span>Vescem-LID, S.L. Valencia, 245 <span class=\"ffc\">\u2013</span> Barcelona 35 <span class=\"ls0_1\"> </span>CONCESIONES<div class=\"c_1 w135 h15a gsca7\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Future Valleys Project Co <span class=\"__1 _6\"></span>Limited </div></div><div class=\"c_1 w202 h15a gsca8\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w1ba h15a gsca9\"><div class=\"t_1 m0_1 x1d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">39.888  </div></div><div class=\"c_1 w62 h15a gscaa\"><div class=\"t_1 m0_1 x1d h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">29.010  </div></div><div class=\"c_1 w204 h15a gscab\"><div class=\"t_1 m0_1 x17 h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">42,50  </div></div><div class=\"c_1 w67 h15a gscac\"><div class=\"t_1 m0_1 xe h2a y61c ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Goodman Jones<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h159 gscad\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Future Valley Hold Co Limit<span class=\"__1 _6\"></span>ed </div></div><div class=\"c_1 w202 h159 gscae\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w204 h159 gscaf\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">42,50  </div></div><div class=\"c_1 w67 h159 gscb0\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Goodman Jones<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h158 gscb1\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Metro de Lima L\u00ednea 2, S.<span class=\"__1 _6\"></span>A. </div></div><div class=\"c_1 w202 h158 gscb2\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Per\u00fa </div></div><div class=\"c_1 w1ba h158 gscb3\"><div class=\"t_1 m0_1 x1d h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">44.526  </div></div><div class=\"c_1 w62 h158 gscb4\"><div class=\"t_1 m0_1 x1d h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">38.840  </div></div><div class=\"c_1 w204 h158 gscb5\"><div class=\"t_1 m0_1 x17 h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">18,25  </div></div><div class=\"c_1 w67 h158 gscb6\"><div class=\"t_1 m0_1 xe h2a ydd2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ernst &amp; You<span class=\"__1 _6\"></span>ng </div></div><div class=\"c_1 w135 h159 gscb7\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">World Trade Center Barc<span class=\"__1 _6\"></span>elona, </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A. de S.M.E.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h159 gscb8\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Moll Barcelona (Ed. </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Este), s/n <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Barcelona </div></div><div class=\"c_1 w1ba h159 gscb9\"><div class=\"t_1 m0_1 x1d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.094  </div></div><div class=\"c_1 w62 h159 gscba\"><div class=\"t_1 m0_1 x1d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">11.521  </div></div><div class=\"c_1 w204 h159 gscbb\"><div class=\"t_1 m0_1 x17 h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24,01  </div></div><div class=\"c_1 w67 h159 gscbc\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ernst &amp; You<span class=\"__1 _6\"></span>ng </div></div><div class=\"c_1 w135 h15a gscbd\"><div class=\"t_1 m0_1 xe he y61c ff3_1 fs5 fc2 sc0_1 ls0_1 ws0_1\">INMOBILIARIA<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w135 h159 gscbe\"><div class=\"t_1 m0_1 xe h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Las Palmeras de Garruch<span class=\"__1 _6\"></span>a, S.L. </div></div><div class=\"c_1 w202 h159 gscbf\"><div class=\"t_1 m0_1 xe h2a yba ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mayor, 19 <span class=\"ffc\">\u2013</span> Garruch<span class=\"__1 _6\"></span>a </div><div class=\"t_1 m0_1 xe h2a y73a ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Almer\u00eda) </div></div><div class=\"c_1 w62 h159 gscc0\"><div class=\"t_1 m0_1 x14d h2a y7a2 ff1_1 fs5 fc0_1 sc0_1 ls1 ws0_1\">828 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w135 h15b gscc1\"><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Metrovacesa, S.A.<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w202 h15b gscc2\"><div class=\"t_1 m0_1 xe h2a yd8f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Calle Quintanavides<span class=\"__1 _6\"></span> </div><div class=\"t_1 m0_1 xe h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(PQ. Via Norte), 13 </div><div class=\"t_1 m0_1 xe h2a ya9 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">28050 Madrid <span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w62 h15b gscc3\"><div class=\"t_1 m0_1 x15 h2a ye4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">402.120  </div></div><div class=\"c_1 w206 h15a gscc4\"><div class=\"t_1 m0_1 xe h35 y91c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">TOTAL VALOR DE SO<span class=\"__1 _3\"></span>CIEDADES <span class=\"__1 _3\"></span>CONSOLIDADAS POR <span class=\"__1 _3\"></span>EL M\u00c9TODO DE L<span class=\"__1 _3\"></span>A </div><div class=\"t_1 m0_1 xe h35 ye10 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">PARTICIPACI\u00d3N (E<span class=\"__1 _3\"></span>MPRESAS ASO<span class=\"__1 _3\"></span>CIADAS) </div></div><div class=\"c_1 w1ba h15a gscc5\"><div class=\"t_1 m0_1 x20 h35 ye4 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">149.559 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h15a gscc6\"><div class=\"t_1 m0_1 x20 h35 ye4 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">670.460 <span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "13.<span class=\"ff9\"> <span class=\"__1 _3c\"> </span></span>ACUERDOS CONJUNTO<span class=\"__1 _3\"></span>S. OPERACIO<span class=\"__1 _3\"></span>NES CONJUNTAS Como <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>ind<span class=\"__1 _3\"></span>ica <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>nota <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>.b) <span class=\"__1 _7\"></span>apartado <span class=\"__1 _7\"></span>\u201cAcuerdos <span class=\"__1 _7\"></span>conjuntos\u201d <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>desarrollan parte de su activid<span class=\"__1 _3\"></span>ad median<span class=\"__1 _3\"></span>te la participaci<span class=\"__1 _3\"></span>\u00f3n en contratos qu<span class=\"__1 _3\"></span>e se explotan c<span class=\"__1 _3\"></span>onjuntament<span class=\"__1 _3\"></span>e con otros socios ajenos al <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o, principalmente a trav\u00e9s de <span class=\"__1 _6\"></span>uniones temporales de empresas y <span class=\"__1 _6\"></span>otras<span class=\"__1 _3\"></span> entidades de <span class=\"__1 _38\"> </span>caracter\u00edsticas<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>similare<span class=\"__1 _3\"></span>s, <span class=\"__1 _38\"> </span>contratos <span class=\"__1 _38\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>han<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>integrado <span class=\"__1 _38\"> </span>pr<span class=\"__1 _3\"></span>oporcionalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>estados financieros adjun<span class=\"__1 _3\"></span>tos. A <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ntinuaci\u00f3n <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>presentan <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>principales <span class=\"__1 _c\"></span>magnitudes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>contratos <span class=\"__1 _c\"></span>explotados <span class=\"__1 _20\"></span>conjuntamente <span class=\"__1 _c\"></span>que est\u00e1n  co<span class=\"__1 _3\"></span>mprendidas <span class=\"__1 _32\"> </span>en  l<span class=\"__1 _20\"></span>os  diferentes <span class=\"__1 _32\"> </span>ep\u00edgrafes <span class=\"__1 _1a\"> </span>del  balan<span class=\"__1 _3\"></span>ce  y <span class=\"__1 _32\"> </span>cuenta <span class=\"__1 _32\"> </span>de <span class=\"__1 _32\"> </span>resultados <span class=\"__1 _1a\"> </span>consolidados adjuntos, en prop<span class=\"__1 _3\"></span>orci\u00f3n a la participaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de l<span class=\"__1 _3\"></span>os mismos, a<span class=\"__1 _3\"></span> 31 de diciembre de<span class=\"__1 _3\"></span> 2024 y 20<span class=\"ls9\">23</span>.<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos no corrientes 248.023 <span class=\"fc4\"> </span>210.215  Activos corrientes 1.647.870 <span class=\"fc4\"> </span>1.646.408  Pasivos no corrientes 63.852 <span class=\"fc4\"> </span>51.413  Pasivos corrientes 1.695.403 <span class=\"fc4\"> </span>1.724.716  Resultados Importe neto de la cifra de negocios 1.773.119 <span class=\"fc4\"> </span>1.508.275  Resultado Bruto de Explotaci\u00f3n 189.041 <span class=\"fc4\"> </span>146.585  Resultado Neto de Explotaci\u00f3n 148.189 <span class=\"fc4\"> </span>110.130<span class=\"__1 _5f\"> </span>Los contra<span class=\"__1 _3\"></span>tos g<span class=\"__1 _3\"></span>estionados <span class=\"__1 _20\"></span>mediante un<span class=\"__1 _3\"></span>iones t<span class=\"__1 _3\"></span>emporales <span class=\"__1 _20\"></span>de empresas, <span class=\"__1 _20\"></span>cuentas e<span class=\"__1 _3\"></span>n participaci\u00f3n <span class=\"__1 _20\"></span>y otras<span class=\"__1 _3\"></span> entidades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>caracter\u00edstica<span class=\"__1 _20\"></span>s <span class=\"__1 _7\"></span>similares <span class=\"__1 _6\"></span>suponen <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>socios <span class=\"__1 _6\"></span>part\u00edcipes <span class=\"__1 _6\"></span>compartir <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>responsabil<span class=\"__1 _3\"></span>idad solidaria sobre la<span class=\"__1 _3\"></span> actividad d<span class=\"__1 _3\"></span>esarrollada.  En relaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>con los <span class=\"__1 _20\"></span>contratos ges<span class=\"__1 _3\"></span>tionados <span class=\"__1 _3\"></span>conjunta<span class=\"__1 _3\"></span>mente <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>terceros <span class=\"__1 _20\"></span>ajenos al <span class=\"__1 _20\"></span>Grupo, h<span class=\"__1 _3\"></span>ay qu<span class=\"__1 _20\"></span>e indicar que <span class=\"__1 _6\"></span>se han <span class=\"__1 _6\"></span>prestado avales <span class=\"__1 _6\"></span>por un <span class=\"__1 _6\"></span>importe de <span class=\"__1 _6\"></span>1.771.979 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>(2.024.0<span class=\"__1 _3\"></span>73 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros en el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>20<span class=\"ls9\">23</span>), <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>mayor <span class=\"__1 _7\"></span>parte <span class=\"__1 _6\"></span>ante <span class=\"__1 _6\"></span>organismos <span class=\"__1 _6\"></span>p\u00fablicos <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>clientes <span class=\"__1 _6\"></span>privados, <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>garantizar <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>l buen fin de la ejecuci<span class=\"__1 _3\"></span>\u00f3n de obras y c<span class=\"__1 _3\"></span>ontratas de sanea<span class=\"__1 _3\"></span>miento urbano<span class=\"ls37\">. </span> Las operaciones conjun<span class=\"__1 _3\"></span>tas no tien<span class=\"__1 _3\"></span>en compromisos de <span class=\"__1 _3\"></span>adquisici\u00f3n de in<span class=\"__1 _3\"></span>movilizad<span class=\"__1 _3\"></span>o material relevant<span class=\"__1 _3\"></span>es.<span class=\"__1 _5f\"> </span>ANEXO V UNIONES TEMPO<span class=\"__1 _3\"></span>RALES DE<span class=\"__1 _3\"></span> EMPRESAS, AGRU<span class=\"__1 _3\"></span>PACION<span class=\"__1 _3\"></span>ES DE INTER\u00c9S ECO<span class=\"__1 _3\"></span>N\u00d3MICO Y OTROS NEGOCIO<span class=\"__1 _3\"></span>S GESTIO<span class=\"__1 _3\"></span>NADOS CONJU<span class=\"__1 _3\"></span>NTAMENTE <span class=\"__1 _3\"></span>CON TERCEROS AJE<span class=\"__1 _3\"></span>NOS AL GRUPO Porcentaje d<span class=\"__1 _6\"></span>e integraci\u00f3n a 31 de diciembre d<span class=\"__1 _6\"></span>e 2024 SERVICIOS MEDIOAMBIENT<span class=\"__1 _6\"></span>ALES UBB Essex Constru<span class=\"__1 _6\"></span>ction JV 70,00  UBB Gloucester Constru<span class=\"__1 _6\"></span>ction JV 50,00  UTE A Coru\u00f1a Limpi<span class=\"__1 _6\"></span>eza 70,00  UTE Agarbi Bi 60,00  UTE Agarbi Interiores<span class=\"__1 _6\"></span> 60,00  UTE Aizmendi<span class=\"__1 _6\"></span> 60,00  UTE Alcantarillado Melilla<span class=\"__1 _6\"></span> 50,00  UTE Arazuri 2020<span class=\"__1 _6\"></span> 50,00  UTE Arcos 51,00  UTE Arcos Limpieza Viaria<span class=\"__1 _6\"></span> 51,00  UTE Artigas 60,00  UTE Artigas II<span class=\"__1 _6\"></span> 60,00  UTE Arucas II 70,00  UTE Baix Ebre-Mon<span class=\"__1 _6\"></span>tsi\u00e0 60,00  UTE Bilketa 2017 60,00  UTE Bio Eraikigarbi<span class=\"__1 _6\"></span> 60,00  UTE Bio Garbiketa<span class=\"__1 _6\"></span> 60,00<span class=\"__1 _5f\"> </span>UTE Biocompost d<span class=\"__1 _6\"></span>e \u00c1lava 50,00  UTE Bizkaiko Hondartz<span class=\"__1 _6\"></span>ak 50,00  UTE Bizkaiko Hondartz<span class=\"__1 _6\"></span>ak 2021 50,00  UTE Boadilla 50,00  UTE Cabrera de Mar<span class=\"__1 _6\"></span> 50,00  UTE Cana Putxa 20,00  UTE Carma 50,00  UTE Castellana <span class=\"ffc\">\u2013</span> <span class=\"ls5d\">Po<span class=\"__1 _6\"></span></span> 50,00  UTE Clausura Garraf<span class=\"__1 _6\"></span> 50,00  UTE CMG2 Lanak<span class=\"__1 _6\"></span> 92,00  UTE CMG2 Kudeak<span class=\"__1 _6\"></span>eta 92,00  UTE Complejo Ambienta<span class=\"__1 _6\"></span>l Copero 67,00  UTE Compostaje MCP<span class=\"__1 _6\"></span> 50,00  UTE Contenedores las<span class=\"__1 _6\"></span> Palmas 30,00  UTE CTR <span class=\"ffc\">\u2013</span> Vall\u00e8s<span class=\"__1 _6\"></span> 20,00  UTE Ctr. de l\u2019alt Empord\u00e0<span class=\"__1 _6\"></span><span class=\"ff1_1\"> </span>45,00  UTE CTR Valladolid<span class=\"__1 _6\"></span> 80,00  UTE C\u00faa 50,00  UTE Dependencias E<span class=\"__1 _6\"></span>lche 80,00  UTE Donostiako Garb<span class=\"__1 _6\"></span>iketa 70,00  UTE Dos Aguas 35,00  UTE Easo Garbia <span class=\"__1 _6\"></span> 60,00<span class=\"__1 _5f\"> </span>UTE Ecogondomar<span class=\"__1 _6\"></span> 70,00  UTE Ecomilla Bicipark<span class=\"__1 _6\"></span> 60,00  UTE Ecoparc 3 BCN<span class=\"__1 _6\"></span> 50,00  UTE Ecoparque C\u00e1cer<span class=\"__1 _6\"></span>es 50,00  UTE Ecourense<span class=\"__1 _6\"></span> 50,00  UTE Eco-Tri  50,00  UTE Efic. Energ. Puerto de<span class=\"__1 _6\"></span>l Rosario 60,00  UTE Elche 50,00  UTE Energ\u00eda Solar Onda<span class=\"__1 _6\"></span> 25,00  UTE Enllumenat Sabad<span class=\"__1 _6\"></span>ell 50,00  UTE Envases L<span class=\"__1 _6\"></span>igeros M\u00e1laga 50,00  UTE Epeleko Konposta<span class=\"__1 _6\"></span> 60,00  UTE Epremasa Provin<span class=\"__1 _6\"></span>cial 55,00  UTE Es Vedra 25,00  UTE Etxebarri 60,00  UTE FCC <span class=\"ffc\">\u2013</span> Ers Los<span class=\"__1 _6\"></span> Palacios 50,00  UTE FCC Perica I 60,00  UTE FCC Perica II 60,00  UTE FCC <span class=\"ffc\">\u2013</span> SuFI Majadah<span class=\"__1 _6\"></span>onda 50,00  UTE FCC-Mcc Santiago <span class=\"__1 _6\"></span>del Teide 80,00  UTE FORM Ecoparc 3 <span class=\"__1 _6\"></span>BCN 50,00  UTE F.S.S. 99,00<span class=\"__1 _5f\"> </span>UTE Fuentes las Palmas<span class=\"__1 _6\"></span> 25,00  UTE Fuerteventura L<span class=\"__1 _6\"></span>ote 2 50,00  UTE Gesti\u00f3 Integral de Ru<span class=\"__1 _6\"></span>nes del Papiol 40,00  UTE Gesti\u00f3n In<span class=\"__1 _6\"></span>stalaci\u00f3n III 34,99  UTE Giref 20,00  UTE Goierri Bilketa<span class=\"__1 _6\"></span> 60,00  UTE Goierri Garbia<span class=\"__1 _6\"></span> 60,00  UTE Guipuzkoako Ho<span class=\"__1 _6\"></span>ndartzak 2020 60,00  UTE Guipuzkoako Ho<span class=\"__1 _6\"></span>ndartzak 2022 60,00  UTE Guipuzkoako Kon<span class=\"__1 _6\"></span>posta 60,00  UTE Guipuzkoako Portu<span class=\"__1 _6\"></span>ak 2019 40,00  UTE Guipuzkoako Portu<span class=\"__1 _6\"></span>ak 2023 40,00  UTE Industriales L<span class=\"__1 _6\"></span>ea Artibai 60,00  UTE Interiores Bilbao<span class=\"__1 _6\"></span> 80,00  UTE Interiores Bilbao II<span class=\"__1 _6\"></span> 70,00  UTE Jardineras 2019<span class=\"__1 _6\"></span> 60,00  UTE Jardineras 2024<span class=\"__1 _6\"></span> 60,00  UTE Jardines Boad<span class=\"__1 _6\"></span>illa 70,00  UTE Jardines Pto d<span class=\"__1 _6\"></span>el Rosario 78,00  UTE Jardines UJI<span class=\"__1 _6\"></span> 50,00  UTE Jerez 80,00  UTE JJ Gaiketa Sanmarko<span class=\"__1 _6\"></span> 63,00<span class=\"__1 _5f\"> </span>UTE Jundiz II 51,00  UTE Kimaketak Lau<span class=\"__1 _6\"></span> 50,00  UTE la Lloma del Birlet<span class=\"__1 _6\"></span> 80,00  UTE Lagunas II<span class=\"__1 _6\"></span> 33,34  UTE Las Caldas Golf<span class=\"__1 _6\"></span> 50,00  UTE Legio VII<span class=\"__1 _6\"></span> 50,00  UTE Lekeitioko Mantenim<span class=\"__1 _6\"></span>endua 60,00  UTE Lezo Garbiketa 2018<span class=\"__1 _6\"></span> 55,00  UTE Limpieza y RSU Lezo<span class=\"__1 _6\"></span> 55,00  UTE Logro\u00f1o Limpio<span class=\"__1 _6\"></span> 50,00  UTE Los Rosales <span class=\"__1 _6\"></span>- Zafra 45,00  UTE Luze Vigo 40,00  UTE LV Coslada<span class=\"__1 _6\"></span> 50,00  UTE LV Lote IV 65,00  UTE LV Ribera 90,00  UTE LV RSU Muszik<span class=\"__1 _6\"></span> 60,00  UTE LV RSU Vitoria<span class=\"__1 _6\"></span>-Gasteiz 60,00  UTE LV Zumaia 60,00  UTE LV Zumarraga<span class=\"__1 _6\"></span> 60,00  UTE Mant. Edif. Diputa<span class=\"__1 _6\"></span>ci\u00f3n Vcia  55,00  UTE Mant. Edificios Valencia<span class=\"__1 _6\"></span> 55,00  UTE Mantenimiento Man<span class=\"__1 _6\"></span>ises  50,00<span class=\"__1 _5f\"> </span>UTE Manteniment Lot <span class=\"__1 _6\"></span>12 75,00  UTE Manteniment Reg <span class=\"__1 _6\"></span>Cornell\u00e0 60,00  UTE Melilla 50,00  UTE Neteja Illes Balears<span class=\"__1 _6\"></span> 50,00  UTE Neteja i Recollida Angl<span class=\"__1 _6\"></span>\u00e8s 50,00  UTE Neteja Pintades Barce<span class=\"__1 _6\"></span>lona 84,20  UTE Netial 66,66  UTE Neum\u00e1tica Casco <span class=\"__1 _6\"></span>Antiguo 65,00  UTE Nivaria 33,50  UTE Onda Explot<span class=\"__1 _6\"></span>aci\u00f3n 33,33  UTE Org\u00e1nica MCP Capar<span class=\"__1 _6\"></span>roso 50,00  UTE P\u00e1jara 70,00  UTE Pamplona<span class=\"__1 _6\"></span> 80,00  UTE PaP La Cellera <span class=\"__1 _6\"></span> 50,00  UTE Parla 50,00  UTE Parques Infantiles L<span class=\"__1 _6\"></span>P 50,00  UTE Plan Residuos<span class=\"__1 _6\"></span> 47,50  UTE Planta Materia Org\u00e1nica<span class=\"__1 _6\"></span> 40,00  UTE Planta Rsi Tudela<span class=\"__1 _6\"></span> 60,00  UTE Planta Transferencia <span class=\"__1 _6\"></span>FTV 2 70,00  UTE Planta Tratamiento<span class=\"__1 _6\"></span> Valladolid 90,00  UTE Poniente Almeriense<span class=\"__1 _6\"></span> 50,00<span class=\"__1 _5f\"> </span>UTE Portmany<span class=\"__1 _6\"></span> 50,00  UTE PTMR 50,00  UTE Puerto de Pto del Ros<span class=\"__1 _6\"></span>ario 70,00  UTE RBU Els Ports 50,00  UTE RBU Villa-Real 47,00  UTE Rec. Neum. Vald<span class=\"__1 _6\"></span>espartera 49,00  UTE Recollida Segri\u00e0<span class=\"__1 _6\"></span> 60,00  UTE Reg Cornell\u00e0 60,00  UTE Reutiliza 70,00  UTE RSU Bilbao II<span class=\"__1 _6\"></span> 60,00  UTE RSU Chipiona<span class=\"__1 _6\"></span> 50,00  UTE RSU Donosti<span class=\"__1 _6\"></span> 70,00  UTE RSU Inca 80,00  UTE RSU LV Muskiz<span class=\"__1 _6\"></span> 60,00  UTE RSU LV S. Bme. <span class=\"__1 _6\"></span>Tirajana 50,00  UTE RSU y LV Colm<span class=\"__1 _6\"></span>enar Viejo 50,00  UTE RSU y LV Palencia<span class=\"__1 _6\"></span> 50,00  UTE RSU y LV Torrej\u00f3n d<span class=\"__1 _6\"></span>e Ardoz 60,00  UTE RSU M\u00e1laga<span class=\"__1 _6\"></span> 50,00  UTE RSU Sestao<span class=\"__1 _6\"></span> 60,00  UTE RSU Tolosaldea<span class=\"__1 _6\"></span> 60,00  UTE S.U. Alicante<span class=\"__1 _6\"></span> 33,33<span class=\"__1 _5f\"> </span>UTE S.U. Benicassim<span class=\"__1 _6\"></span> 35,00  UTE S.U. Bilbao<span class=\"__1 _6\"></span> 60,00  UTE S.U. Oropesa d<span class=\"__1 _6\"></span>el Mar 35,00  UTE Saneamiento Urbano<span class=\"__1 _6\"></span> Castell\u00f3n 65,00  UTE Saneamiento Vito<span class=\"__1 _6\"></span>ria-Gasteiz 60,00  UTE Sanejament Cellera de <span class=\"__1 _6\"></span>Ter 50,00  UTE Sanejament Girona<span class=\"__1 _6\"></span> 70,00  UTE Sanejament Granoll<span class=\"__1 _6\"></span>ers  80,00  UTE San Miguel-Anaka<span class=\"__1 _6\"></span> 50,00  UTE SAV <span class=\"ffc\">\u2013</span> FCC Trata<span class=\"__1 _6\"></span>mientos 35,00  UTE Selectiva Urola Kosta<span class=\"__1 _6\"></span> II 2017 60,00  UTE Selectiva las Palmas<span class=\"__1 _6\"></span> 55,00  UTE Selectiva Sanlucar<span class=\"__1 _6\"></span> 50,00  UTE Selectiva San Marcos<span class=\"__1 _6\"></span> II 63,00  UTE Selectiva Urola Kosta<span class=\"__1 _6\"></span> 60,00  UTE Sellado Verted<span class=\"__1 _6\"></span>ero Gardelegui 50,00  UTE Sestao Garbiketa<span class=\"__1 _6\"></span> 60,00  UTE Tolosako Garbiketa<span class=\"__1 _6\"></span> 40,00  UTE Tolosako Garbiketa 20<span class=\"__1 _6\"></span>20 40,00  UTE Tolosako Garbiketa 20<span class=\"__1 _6\"></span>24 40,00  UTE Tolosaldea RSU 201<span class=\"__1 _6\"></span>8 60,00  UTE Tolosaldea RSU 202<span class=\"__1 _6\"></span>3 60,00<span class=\"__1 _5f\"> </span>UTE Transp. y E<span class=\"__1 _6\"></span>lim. RSU 33,33  UTE Transporte RSU<span class=\"__1 _6\"></span> 33,33  UTE Txorierri RSU 2023<span class=\"__1 _6\"></span> 60,00  UTE Uribe Kosta 60,00  UTE Urola Erdia<span class=\"__1 _6\"></span> 60,00  UTE Urola Kosta 2023<span class=\"__1 _6\"></span> 60,00  UTE Urretxu Garbi 202<span class=\"__1 _6\"></span>3 60,00  UTE Urretxu Garbiketa<span class=\"__1 _6\"></span> 60,00  UTE Vertedero Aizmendi 202<span class=\"__1 _6\"></span>4 70,00  UTE Vertedero Gard<span class=\"__1 _6\"></span>elegui III 70,00  UTE Vertresa 10,00  UTE Vilomara II 33,33  UTE Zamora Limpia<span class=\"__1 _6\"></span> 30,00  UTE Zaragoza Delicias<span class=\"__1 _6\"></span> 51,00  UTE Zarautz Garbia<span class=\"__1 _6\"></span> 60,00  UTE Zumarraga Garbia<span class=\"__1 _6\"></span> 60,00  UTE ZZVV Santa Cruz T<span class=\"__1 _6\"></span>enerife 50,00  AQUALIA Aguas y Servicios<span class=\"__1 _6\"></span> de la Costa Tropical de Granada, A.I.E.<span class=\"__1 _6\"></span> 51,00  Empresa Mixta de Aguas<span class=\"__1 _6\"></span> y Servicios, S.A. 41,25  Gesti\u00f3n de Servicios Hidr\u00e1<span class=\"__1 _6\"></span>ulicos de Ciudad Real, A.I.E<span class=\"__1 _6\"></span>. 75,00  Consortium O&amp;M Alame<span class=\"__1 _6\"></span>in 65,00<span class=\"__1 _5f\"> </span>UTE Abastecimiento Picad<span class=\"__1 _6\"></span>as Almoguera 95,00  UTE Abu Rawash Con<span class=\"__1 _6\"></span>strucci\u00f3n 50,00  UTE Aguas Alcal\u00e1<span class=\"__1 _6\"></span> 50,00  UTE Aguas del Doram\u00e1s<span class=\"__1 _6\"></span> 50,00  UTE Alkhorayef-FCC Aq<span class=\"__1 _6\"></span>ualia 51,00  UTE Ampliaci\u00f3n Ed<span class=\"__1 _6\"></span>am Granadilla 60,00  UTE Ampliacion Idam Meli<span class=\"__1 _6\"></span>lla 50,00  UTE Badajoz Zona <span class=\"__1 _6\"></span>Este 50,00  UTE Badajoz Zona <span class=\"__1 _6\"></span>Oeste 50,00  UTE Cap Djinet 50,00  UTE Cons. Gestor Ptar Salitre<span class=\"__1 _6\"></span> 30,00  UTE Consorcio Louro<span class=\"__1 _6\"></span> 99,00  UTE Costa Tropical<span class=\"__1 _6\"></span> 51,00  UTE Costa Tropical II<span class=\"__1 _6\"></span> 51,00  UTE Costa Tropical III<span class=\"__1 _6\"></span> 51,00  UTE Depuraci\u00f3n Poniente A<span class=\"__1 _6\"></span>lmeriense 75,00  UTE Depuradoras Lote 1<span class=\"__1 _6\"></span> 95,00  UTE Edar A Guarda <span class=\"__1 _6\"></span>2013 50,00  UTE Edar A Guard<span class=\"__1 _6\"></span>a 2022 50,00  UTE Edar Baeza 50,00  UTE Edar Galindo<span class=\"__1 _6\"></span> 50,00  UTE Edar Gij\u00f3n 60,00<span class=\"__1 _5f\"> </span>UTE Garrucha 85,00  UTE Gesti\u00f3n Cangas<span class=\"__1 _6\"></span> 70,00  UTE Groupement Solidair<span class=\"__1 _6\"></span>e Jerba 50,00  UTE Guadiana Pueblon<span class=\"__1 _6\"></span>uevo 51,00  UTE Guia de Isora 70,00  UTE Hidc <span class=\"ffc\">\u2013</span> Hidr. <span class=\"ffc\">\u2013</span> Inv<span class=\"__1 _6\"></span> Do Centr. <span class=\"ls5e\">Ace</span> 50,00  UTE Ibiza 50,00  UTE Idam Ibiza 50,00  UTE Idam S.Eulalia - S.<span class=\"__1 _6\"></span>Antoni 50,00  UTE Idam Santa Eu<span class=\"__1 _6\"></span>lalia 50,00  UTE Idam Santa Eu<span class=\"__1 _6\"></span>lalia II 50,00  UTE Idam Santa Eu<span class=\"__1 _6\"></span>lalia III 50,00  UTE Idam Santa E<span class=\"__1 _6\"></span>ulalia IV 50,00  UTE Idga Saneca<span class=\"__1 _6\"></span> 70,00  UTE Mostaganem<span class=\"__1 _6\"></span> 50,00  UTE Obra Edar Argamas<span class=\"__1 _6\"></span>illa de Calatrava<span class=\"__1 _6\"></span> 70,00  UTE OYM CAP Djinet<span class=\"__1 _6\"></span> 50,00  UTE OYM Mostagan<span class=\"__1 _6\"></span>em 50,00  UTE Ptar Ambato<span class=\"__1 _6\"></span> 60,00  UTE Qatar 51,00  UTE SEAFSA Lanza<span class=\"__1 _6\"></span>rote 60,00  UTE Sollano-Zalla 50,00<span class=\"__1 _5f\"> </span>UTE TSE Riad 51,00  UTE Zafra 65,00  CONSTRUCCI\u00d3N<span class=\"__1 _6\"></span> A465 OJV 33,33  ACE Caet XXI Cons<span class=\"__1 _6\"></span>tru\u00e7oes 50,00  Consorcio Cobra <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> FCC Industrial 43,00  Consorcio FCC Constru<span class=\"__1 _6\"></span>cci\u00f3n-Ferrovial Agroman<span class=\"__1 _6\"></span> Ltda. 50,00  Fast Consortiu<span class=\"__1 _6\"></span>m Limited Llc  43,78  L\u00facios &amp; FCC Cons<span class=\"__1 _6\"></span>trucci\u00f3n, A.C.E 50,00  ACP du Port de la Con<span class=\"__1 _6\"></span>damine 45,00  Asoc. Astaldi<span class=\"__1 _6\"></span>-<span class=\"__1 _3\"></span>FCC-Salcef-Thal<span class=\"__1 _6\"></span>es, Lot 2 A 49,50  Asoc. Astaldi<span class=\"__1 _6\"></span>-<span class=\"__1 _3\"></span>FCC-Salcef-Thal<span class=\"__1 _6\"></span>es, Lot 2 B 49,50  Asoc. FCC Azvi Straco S. <span class=\"__1 _6\"></span>Atel-Micasasa 55,00  Asocierea FCC-Asta<span class=\"__1 _6\"></span>ldi-Convensa, Tronso<span class=\"__1 _6\"></span>n 3 50,50  Asocierea FCC Azvi S. Sighiso<span class=\"__1 _6\"></span>ara - Atel 55,00  Bridging Pennsylv<span class=\"__1 _6\"></span>ania Constructors J.V. 50,00  CJV-UJV 43,78  Consorcio Antioqu<span class=\"__1 _6\"></span>\u00eda al Mar 40,00  Consorcio Centenario de <span class=\"__1 _6\"></span>Panam\u00e1 Sociedad Accidental<span class=\"__1 _6\"></span> 50,00  Consorcio Chicago II<span class=\"__1 _6\"></span> 60,00  Consorcio CJV Cons<span class=\"__1 _6\"></span>tructor Metro Lima<span class=\"__1 _6\"></span> 25,50  Consorcio Epc Metro<span class=\"__1 _6\"></span> Lima 18,25<span class=\"__1 _5f\"> </span>Consorcio FCC-<span class=\"ls59\">FI<span class=\"__1 _6\"></span></span> 50,00  Consorcio FCC <span class=\"ffc\">\u2013</span> <span class=\"__1 _6\"></span>Corredor de las Playas 51,00  Consorcio FCC <span class=\"ffc\">\u2013</span> <span class=\"__1 _6\"></span>Corredor de las Play<span class=\"__1 _6\"></span>as II 51,00  Consorcio FCC-JJ<span class=\"__1 _6\"></span>C (Puerto Callao) 50,00  Consorcio Ica <span class=\"ffc\">\u2013</span> FCC <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Meco Pac-4 43,00  Consorcio L\u00ednea 2<span class=\"__1 _6\"></span> 40,00  Consorcio L\u00ednea 2 Ramal<span class=\"__1 _6\"></span> 40,00  Consorcio L\u00ednea Uno<span class=\"__1 _6\"></span> 45,00  Consorcio M&amp;S San<span class=\"__1 _6\"></span>ta Fe Mca 50,00  Consorcio Nueva <span class=\"__1 _6\"></span>Esperanza 63,00  Cross Fraser Partn<span class=\"__1 _6\"></span>ership 33,33  Fast 5 <span class=\"ffc\">\u2013</span> U.J.V. 34,65  FCC - GMK - CCN CLUJ N<span class=\"__1 _6\"></span>APOCA J.V. 50,00  FCC - Yuksel <span class=\"ffc\">\u2013</span> Arch<span class=\"__1 _6\"></span>idoron <span class=\"ffc\">\u2013</span> Petroserv J.V. 50,00  FCS Tunnels JV<span class=\"__1 _6\"></span> 40,00  Groupement FCC <span class=\"__1 _6\"></span>- Ingenium 93,00  J.V. Asocierea Arad-<span class=\"__1 _6\"></span>Timisoara FCC-Webuild<span class=\"__1 _6\"></span> 50,00  J.V. Astaldi-FCC-U<span class=\"__1 _6\"></span>TI-<span class=\"__1 _3\"></span>Activ. <span class=\"__1 _6\"></span>Magistrala 37,00  J.V. Bypass<span class=\"__1 _6\"></span> Constata 50,00  J.V. Centure Otopeni Overp<span class=\"__1 _6\"></span>ass 40,00  J.V Estens<span class=\"__1 _6\"></span>ion of Line 2 to Antohoupoli<span class=\"__1 _6\"></span> 50,01  J.V. SFI Leasing Compan<span class=\"__1 _6\"></span>y 30,00<span class=\"__1 _5f\"> </span>Merseylink Civil Contracto<span class=\"__1 _6\"></span>rs J.V. 33,33  Metro Bucarest J.V.<span class=\"__1 _6\"></span> 47,50  Ol Pape Tunnel and Un<span class=\"__1 _6\"></span>derground Stations<span class=\"__1 _6\"></span>  50,00  Onexpress Civils Con<span class=\"__1 _6\"></span>tractors GP 50,00  Scarborough Trans<span class=\"__1 _6\"></span>it Connect GP 50,00  Shimmick Co. Inc. FCC Co. <span class=\"__1 _6\"></span>Impregilo Spa JV 30,00  Sisk FCC Gg Ppp<span class=\"__1 _6\"></span> 50,00  Sotra Link Cons<span class=\"__1 _6\"></span>truction JV ANS  35,00  Thv Cafasso Con<span class=\"__1 _6\"></span>struction 50,00  TJV-UJV 19,70  Uptown Stadium JV<span class=\"__1 _6\"></span> 55,00  Webuild <span class=\"ffc\">\u2013</span> FCC JV (Bas<span class=\"__1 _6\"></span>arab) 50,00  UTE 2\u00aa Fase Dique de la E<span class=\"__1 _6\"></span>sfinge 35,00  UTE Accesos a L<span class=\"__1 _6\"></span>a Estaci\u00f3n de La Sagrera 37,50  UTE Acceso Norte A Vigo <span class=\"__1 _6\"></span>Nueva Estaci\u00f3n<span class=\"__1 _6\"></span> 50,00  UTE Acceso Puerto Seco Mon<span class=\"__1 _6\"></span>forte 50,00  UTE Adecuaci\u00f3n Palacio Ju<span class=\"__1 _6\"></span>sticia TSJCV 63,00  UTE Adif Bancada 2018<span class=\"__1 _6\"></span> 50,00  UTE Aeropuerto Adol<span class=\"__1 _6\"></span>fo Su\u00e1rez 50,00  UTE Aguas Madrid 2021<span class=\"__1 _6\"></span> 70,00  UTE Alameda de Cervan<span class=\"__1 _6\"></span>tes En Lorca 60,00  UTE Album  50,00<span class=\"__1 _5f\"> </span>UTE Alta Capacidad 2020<span class=\"__1 _6\"></span> 50,00  UTE Alumbrado Lugo<span class=\"__1 _6\"></span> 50,00  UTE Alumbrado Madrid L<span class=\"__1 _6\"></span>ote-1 50,00  UTE Am Boadilla<span class=\"__1 _6\"></span> 25,00  UTE Ampliaci\u00f3n Hos<span class=\"__1 _6\"></span>pital Marina Baixa 60,00  UTE Ampliaci\u00f3n Matern<span class=\"__1 _6\"></span>o Infantil 80,00  UTE Ampliaci\u00f3n Muell<span class=\"__1 _6\"></span>e de Naos 95,00  UTE Andenes L1-L9 Tra<span class=\"__1 _6\"></span>m Benidorm 65,00  UTE Arquitectura Sagr<span class=\"__1 _6\"></span>era 37,50  UTE Arroyo del Fresno<span class=\"__1 _6\"></span> 50,00  UTE Aucosta Cons<span class=\"__1 _6\"></span>ervaci\u00f3n 50,00  UTE Auditorio de Lugo<span class=\"__1 _6\"></span> 50,00  UTE Autov\u00eda el Bat\u00e1n<span class=\"__1 _6\"></span> <span class=\"ffc\">\u2013</span> Coria 50,00  UTE Autopista Ferrov<span class=\"__1 _6\"></span>iaria 25,00  UTE Ave Alc\u00e1ntara-Garro<span class=\"__1 _6\"></span>villas 85,00  UTE Ave Eje Sur<span class=\"__1 _6\"></span> 25,00  UTE Ave Girona 40,00  UTE Ave Madrid Noreste Lo<span class=\"__1 _6\"></span>te 2 25,00  UTE Ave Maside<span class=\"__1 _6\"></span> 67,00  UTE Ave Plasencia - <span class=\"__1 _6\"></span>Badajoz 25,00  UTE Avenoreste1 25,00  UTE Avenoreste2 25,00<span class=\"__1 _5f\"> </span>UTE Badajoz Sur 50,00  UTE Barbados 50,00  UTE Barcience 50,00  UTE Bergara Antzuo<span class=\"__1 _6\"></span>la 71,50  UTE Bobadilla - Rond<span class=\"__1 _6\"></span>a 45,00  UTE Boetticher Clima<span class=\"__1 _6\"></span> 50,00  UTE Boetticher Electricida<span class=\"__1 _6\"></span>d 50,00  UTE Bombeo Fuente Ala<span class=\"__1 _6\"></span>mo 60,00  UTE Bosque de la Herrer<span class=\"__1 _6\"></span>\u00eda  40,00  UTE Brazatortas 33,34  UTE By Pass M\u00e9rida <span class=\"__1 _6\"></span>Lote 1 50,00  UTE By Pass M\u00e9rida <span class=\"__1 _6\"></span>Lote 2 50,00  UTE C&amp;F Jamaica 50,00  UTE C\u00e1ceres Norte<span class=\"__1 _6\"></span> 50,00  UTE Calders-Vilaseca<span class=\"__1 _6\"></span> 20,00  UTE Campo Gibraltar<span class=\"__1 _6\"></span> 80,00  UTE Canal de Castilla 202<span class=\"__1 _6\"></span>2 70,00  UTE C\u00e1rcel Marcos Paz<span class=\"__1 _6\"></span> 35,00  UTE Carretera Ibiza <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> San Antonio 50,00  UTE Castell\u00f3n - Vinar<span class=\"__1 _6\"></span>oz 50,00  UTE Castuera<span class=\"__1 _6\"></span> 33,34  UTE Catl\u00e1ntico 25,00<span class=\"__1 _5f\"> </span>UTE Cecoex 20,00  UTE Cedillo I y II<span class=\"__1 _6\"></span> 99,00  UTE Chuac 50,00  UTE Cierre Anillo Insular <span class=\"__1 _6\"></span>Tfe 85,00  UTE Circuito 70,00  UTE Circunvalaci\u00f3n Lucentu<span class=\"__1 _6\"></span>m 50,00  UTE Ciudad Rodrigo<span class=\"__1 _6\"></span> 99,00  UTE Ciutat de la Jus<span class=\"__1 _6\"></span>t\u00edcia 30,00  UTE CMS La Llagos<span class=\"__1 _6\"></span>ta 20,00  UTE CMS Ramal Aeropu<span class=\"__1 _6\"></span>erto BCN 25,00  UTE Coberta Tallers ZF<span class=\"__1 _6\"></span> 50,00  UTE Conexi\u00f3n Corredor Medit<span class=\"__1 _6\"></span>err\u00e1neo 40,00  UTE Conexi\u00f3n Molinar<span class=\"__1 _6\"></span> 70,00  UTE Conservacion Ex<span class=\"__1 _6\"></span>-<span class=\"ls5e\">A1</span> 50,00  UTE Conservacion Plas<span class=\"__1 _6\"></span>encia 50,00  UTE Construcci\u00f3n Tranv<span class=\"__1 _6\"></span>\u00eda Zaragoza 50,00  UTE Control de V<span class=\"__1 _6\"></span>ege<span class=\"__1 _3\"></span>taci\u00f3n N<span class=\"__1 _6\"></span>oreste 50,00  UTE Club de Mar Mallorca<span class=\"__1 _6\"></span> 70,00  UTE Creaa 50,00  UTE Deancentro 60,00  UTE Deansur 60,00  UTE Depuraci\u00f3n San Roq<span class=\"__1 _6\"></span>ue 60,00<span class=\"__1 _5f\"> </span>UTE Desarrollo Puerto de Avil<span class=\"__1 _6\"></span>\u00e9s Fase I 80,00  UTE Dique Este<span class=\"__1 _6\"></span> 35,00  UTE Dique Torres<span class=\"__1 _6\"></span> 27,00  UTE Donostialdea 2018<span class=\"__1 _6\"></span> 60,00  UTE Donostialdea 2023<span class=\"__1 _6\"></span> 60,00  UTE Duplicaci\u00f3n Palenc<span class=\"__1 _6\"></span>ia - Le\u00f3n 60,00  UTE Duplicaci\u00f3n R<span class=\"__1 _6\"></span>-3 50,00  UTE Elec Lin Castell\u00f3n Vinaroz<span class=\"__1 _6\"></span> 50,00  UTE Electrificaci\u00f3n la Sagr<span class=\"__1 _6\"></span>era 50,00  UTE Enllumenat B25<span class=\"__1 _6\"></span> 50,00  UTE Enllumenat Tallers Z<span class=\"__1 _6\"></span>ona Franca 50,00  UTE ErtMS Rodal\u00edes Bcn<span class=\"__1 _6\"></span> 22,00  UTE Estaci\u00f3 Guinard<span class=\"__1 _6\"></span>\u00f3 L9 33,00  UTE Estaci\u00f3n Girona<span class=\"__1 _6\"></span> 40,00  UTE Estacions<span class=\"__1 _6\"></span> L\u00ednea 9 33,00  UTE Ezkio Itsas<span class=\"__1 _6\"></span>o 40,00  UTE Facultad de Filosof\u00eda<span class=\"__1 _6\"></span> 60,00  UTE Fase II Pabell\u00f3n <span class=\"__1 _6\"></span>Reyno de Navarra 50,00  UTE Fase B Arquitect. <span class=\"__1 _6\"></span>Sagrera 37,50  UTE FCC Indus<span class=\"__1 _6\"></span>trial - Aton 90,00  UTE FCCi-Orbe<span class=\"__1 _6\"></span> 70,00  UTE F.I.F. GNL FB 30<span class=\"__1 _6\"></span>1/2 35,96<span class=\"__1 _5f\"> </span>UTE Fira P.Zero  60,00  UTE Fuente de Canto<span class=\"__1 _6\"></span>s 50,00  UTE FV Tallers Zona Fran<span class=\"__1 _6\"></span>ca 50,00  UTE Galibos Monforte<span class=\"__1 _6\"></span> 50,00  UTE Galindo-Beurko<span class=\"__1 _6\"></span> 60,00  UTE Girona Norte 2014<span class=\"__1 _6\"></span> 70,00  UTE Guadalmez - C\u00f3rdo<span class=\"__1 _6\"></span>ba  25,00  UTE Guadarrama 3<span class=\"__1 _6\"></span> 33,33  UTE Guadarrama 4<span class=\"__1 _6\"></span> 33,33  UTE Hornachuelos y<span class=\"__1 _6\"></span> Antequera Lote 2 25,00  UTE Hospital Alc\u00e1zar<span class=\"__1 _6\"></span> 60,00  UTE Hospital Cabu<span class=\"__1 _6\"></span>e\u00f1es Fase I 70,00  UTE Hospital Campus<span class=\"__1 _6\"></span> de la Salud 80,00  UTE Hospital FCC <span class=\"ffc\">\u2013</span> Vvo<span class=\"__1 _6\"></span> 80,00  UTE Hospital Son Du<span class=\"__1 _6\"></span>reta 33,00  UTE Hospital Univers<span class=\"__1 _6\"></span>itario de Murcia 50,00  UTE Iecisa-FCC/Interfonia <span class=\"__1 _6\"></span>En Estaciones 50,00  UTE Impermeabilizaci\u00f3n<span class=\"__1 _6\"></span> T\u00fanel Pajares Norte<span class=\"__1 _6\"></span> 50,00  UTE Inst. TMB Zona Fran<span class=\"__1 _6\"></span>ca 50,00  UTE Instalaci\u00f3n FV Bals<span class=\"__1 _6\"></span>a Alf\u00e9s 50,00  UTE Instalaciones Mad<span class=\"__1 _6\"></span>rid Este 46,25  UTE Instalaciones Urb<span class=\"__1 _6\"></span>anas Este 50,00<span class=\"__1 _5f\"> </span>UTE Jabugo 50,00  UTE Juan Grand<span class=\"__1 _6\"></span>e 50,00  UTE L1 Sur Lote 1<span class=\"__1 _6\"></span> 50,00  UTE Lac la Sagrera 50,00  UTE Lav Sevilla<span class=\"__1 _6\"></span> 45,00  UTE L\u00ednea 6 Lote 1<span class=\"__1 _6\"></span> 50,00  UTE L\u00ednea 9 33,00  UTE Lote 1 Centro<span class=\"__1 _6\"></span> 50,00  UTE Lote 1 Edif. B Son Dureta<span class=\"__1 _6\"></span> 70,00  UTE Lote 1 Urb. La Solana<span class=\"__1 _6\"></span> 60,00  UTE Lot 5 Glories 37,50  UTE Lote 4 Hospital d<span class=\"__1 _6\"></span>e Alca\u00f1iz 55,00  UTE Lote 6 Sur 50,00  UTE M-<span class=\"ls1\">407</span> 50,00  UTE Madrid Sevilla Ave<span class=\"__1 _6\"></span> 60,00  UTE Mantenimiento R<span class=\"__1 _6\"></span>-2 2024 50,00  UTE Mantenimiento Presas<span class=\"__1 _6\"></span> de Castell\u00f3n<span class=\"__1 _6\"></span> 50,00  UTE Manteniment Rond<span class=\"__1 _6\"></span>es 2022 50,00  UTE Mantenimiento J\u00fa<span class=\"__1 _6\"></span>car 50,00  UTE Mantenimiento SAIIH J<span class=\"__1 _6\"></span>ucar 2023 50,00  UTE Mantenimiento Td<span class=\"__1 _6\"></span>m 2018 50,00  UTE Mantenimiento Tranv<span class=\"__1 _6\"></span>\u00eda Zaragoza 50,00<span class=\"__1 _5f\"> </span>UTE Mantenimiento V\u00eda Aran<span class=\"__1 _6\"></span>juez 50,00  UTE Medina 2023<span class=\"__1 _6\"></span> 50,00  UTE Medinaceli 22,40  UTE Mej. Viarios L<span class=\"__1 _6\"></span>egan\u00e9s 2022 50,00  UTE Metro L\u00ednea 12<span class=\"__1 _6\"></span> 95,00  UTE Miv Centro 21,50  UTE Miv Centro 2021-<span class=\"__1 _6\"></span><span class=\"ls1\">2022</span> 25,00  UTE Miv Sur 29,50  UTE Miv Sur Lote 6<span class=\"__1 _6\"></span> 25,00  UTE Mntto. Antequera Grana<span class=\"__1 _6\"></span>da 20,00  UTE Montcada  33,33  UTE Monforte 24,00  UTE Monaje Via Sagrera<span class=\"__1 _6\"></span> 37,50  UTE Mora - Calatrava<span class=\"__1 _6\"></span> 39,97  UTE Mto Postr Tajo<span class=\"__1 _6\"></span>-Segura 60,00  UTE Muelle de la Qu\u00edmica<span class=\"__1 _6\"></span> 70,00  UTE Muelles Mah\u00f3n<span class=\"__1 _6\"></span> 50,00  UTE Mural 28,00  UTE Murcia Lorca Lote 3<span class=\"__1 _6\"></span> 50,00  UTE Navalmoral<span class=\"__1 _6\"></span> 61,00  UTE Novo Chuac Fas<span class=\"__1 _6\"></span>e 1.1 50,00  UTE Nuevo Esta<span class=\"__1 _6\"></span>dio Vcf 49,00<span class=\"__1 _5f\"> </span>UTE Nuevo Hosp<span class=\"__1 _6\"></span>ital de C\u00e1ceres 50,00  UTE Nuevo Puerto d<span class=\"__1 _6\"></span>e Igoumenitza 50,00  UTE Obra Cub.Capat.Catar<span class=\"__1 _6\"></span>roja 55,00  UTE Obras Alumbrado M<span class=\"__1 _6\"></span>adrid  50,00  UTE Operadora Termosolar <span class=\"__1 _6\"></span>Guzm\u00e1n 67,50  UTE Osorno 2019<span class=\"__1 _6\"></span> 60,00  UTE Pago de Enmedio<span class=\"__1 _6\"></span> 75,00  UTE Palacio de Congreso<span class=\"__1 _6\"></span>s de Le\u00f3n 50,00  UTE Parques Madrid L<span class=\"__1 _6\"></span>ote 6 50,00  UTE Pasaia Berri 50,00  UTE Pasaia Berri Insta<span class=\"__1 _6\"></span>laciones 80,00  UTE Paseo Verde del Su<span class=\"__1 _6\"></span>roeste Lote 1 50,00  UTE PCI Triangle <span class=\"__1 _6\"></span> 60,00  UTE Pizarro 99,00  UTE Pla de Na Tesa<span class=\"__1 _6\"></span> 70,00  UTE Pont de Candi<span class=\"__1 _6\"></span> 75,00  UTE Ponts Rond<span class=\"__1 _6\"></span>a Litoral 50,00  UTE Pou Ventilaci\u00f3 Sanll<span class=\"__1 _6\"></span>ehy L9 33,00  UTE Presa Enciso<span class=\"__1 _6\"></span> 50,00  UTE Psir Castro Urdiales<span class=\"__1 _6\"></span> 50,00  UTE Puente Ribadesel<span class=\"__1 _6\"></span>la 70,00  UTE Puente R\u00edo Ozama (Df<span class=\"__1 _6\"></span>c-Cocimar) 35,00<span class=\"__1 _5f\"> </span>UTE Puerto de Granadilla<span class=\"__1 _6\"></span> 50,00  UTE Puertollano<span class=\"__1 _6\"></span> 50,00  UTE Quintanaortu<span class=\"__1 _6\"></span>\u00f1o - Montorio 75,00  UTE Radiales 35,00  UTE Red Arterial Palencia Fas<span class=\"__1 _6\"></span>e I 80,00  UTE Reforma Chuac <span class=\"__1 _6\"></span>Fase Cero 50,00  UTE Reforma Plaza Es<span class=\"__1 _6\"></span>pa\u00f1a 80,00  UTE Regad\u00edos R\u00edo Flu<span class=\"__1 _6\"></span>me<span class=\"__1 _3\"></span>n 60,00  UTE Rehabilitaci\u00f3n Dique <span class=\"__1 _6\"></span>Botafoc 55,00  UTE Rehabilitaci\u00f3n Parque la <span class=\"__1 _6\"></span>Gavia 75,00  UTE Renovaci\u00f3n Desv\u00edos<span class=\"__1 _6\"></span> Fase 1 25,00  UTE Renovaci\u00f3n Desv\u00edos<span class=\"__1 _6\"></span> Fase 2 25,00  UTE Renovaci\u00f3n Linea Gi<span class=\"__1 _6\"></span>rona-Figueres 50,00  UTE Renovaci\u00f3n Madrid Sev<span class=\"__1 _6\"></span>illa F3 50,00  UTE Rep Pant Brazatorta<span class=\"__1 _6\"></span>s 25,00  UTE RIV GIJ\u00d3N-LAVIANA<span class=\"__1 _6\"></span> 40,00  UTE RIV Orense - Mon<span class=\"__1 _6\"></span>forte 33,33  UTE Ruta Nacional H<span class=\"__1 _6\"></span>ait\u00ed 55,00  UTE Saneamiento Arco Sur<span class=\"__1 _6\"></span> 56,50  UTE Saneamiento de Villavicio<span class=\"__1 _6\"></span>sa 80,00  UTE Serv. Energ. Piscina Cub<span class=\"__1 _6\"></span>. S. Caballo 50,00  UTE Servicios Afectados<span class=\"__1 _6\"></span> B-<span class=\"ls5f\">25</span> 50,00<span class=\"__1 _5f\"> </span>UTE Sevilla Huelva Lote 1<span class=\"__1 _6\"></span> 50,00  UTE Sevilla Huelva Lote 2<span class=\"__1 _6\"></span> 50,00  UTE Sevilla Huelva Lote 3<span class=\"__1 _6\"></span> 50,00  UTE Sica 60,00  UTE Sistemas Tunel Plaza<span class=\"__1 _6\"></span> de Espa\u00f1a 50,00  UTE Sotiello 50,00  UTE Ssaa Ap <span class=\"ffc\">\u2013</span> 7<span class=\"__1 _6\"></span> 50,00  UTE Tagus II IIII y IV<span class=\"__1 _6\"></span> 99,00  UTE Tanque de Torm<span class=\"__1 _6\"></span>entas 70,00  UTE TF-5 2\u00aa FASE<span class=\"__1 _6\"></span> 70,00  UTE Totana - Tota<span class=\"__1 _6\"></span>na 70,00  UTE Tramvia Lot 4<span class=\"__1 _6\"></span> 50,00  UTE Tratamientos Selv\u00edcolas<span class=\"__1 _6\"></span> 2020 60,00  UTE Traviesas Madrid Sev<span class=\"__1 _6\"></span>illa 25,00  UTE TS Villena 88,00  UTE T\u00fanel Aeroport<span class=\"__1 _6\"></span> 49,00  UTE T\u00fanel de Pajares 1<span class=\"__1 _6\"></span> 50,00  UTE T\u00fanel Fira<span class=\"__1 _6\"></span> 49,00  UTE T\u00faneles Bola\u00f1os<span class=\"__1 _6\"></span> 47,50  UTE T\u00faneles de Guadar<span class=\"__1 _6\"></span>rama 33,33  UTE T\u00faneles de Sorbes<span class=\"__1 _6\"></span> 67,00  UTE UBA CYL 2023<span class=\"__1 _6\"></span> 25,00<span class=\"__1 _5f\"> </span>Ute Urb. Fase 3 Mahou<span class=\"__1 _6\"></span>-Calder\u00f3n 80,00  UTE Urbanizaci\u00f3n Parc Sagu<span class=\"__1 _6\"></span>nt 50,00  UTE Urbanizacion Vara d<span class=\"__1 _6\"></span>el Rey 57,50  UTE Urbanizaci\u00f3n Via Parq<span class=\"__1 _6\"></span>ue Tramo Av. Carb.<span class=\"__1 _6\"></span>-P 60,00  UTE Vandell\u00f3s<span class=\"__1 _6\"></span> 24,00  UTE Velilla Sur<span class=\"__1 _6\"></span> 99,00  UTE Vertedero Casta\u00f1eda<span class=\"__1 _6\"></span> 62,50  UTE V\u00eda Pajares<span class=\"__1 _6\"></span> 50,00  UTE Viaducto Quisi<span class=\"__1 _6\"></span> 65,00  UTE Vigo-Das Maceiras<span class=\"__1 _6\"></span> 50,00  UTE Vilari\u00f1o (Via izqu<span class=\"__1 _6\"></span>ierda) 90,00  UTE Villanueva - Brazatorta<span class=\"__1 _6\"></span>s 45,00  UTE Xarxa Control<span class=\"__1 _6\"></span> 50,00  UTE Yesa 33,33  UTE Zafra Huelva<span class=\"__1 _6\"></span> 50,00  UTE Zaramillo - Bilbao<span class=\"__1 _6\"></span> 35,00  CONCESIONES UTE Mel 9 49,00  UTE B-<span class=\"ls1\">25</span> 50,00",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInJointArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "14.<span class=\"ff9\"> <span class=\"__1 _3c\"> </span></span>ACTIVOS FINANCIEROS<span class=\"__1 _3\"></span> NO CORRIENTE<span class=\"__1 _3\"></span>S Y OTROS AC<span class=\"__1 _3\"></span>TIVOS FINANC<span class=\"__1 _3\"></span>IEROS CORRI<span class=\"__1 _3\"></span>ENTES<span class=\"__1 _6\"></span> No existen \u201cActi<span class=\"__1 _3\"></span>vos financieros n<span class=\"__1 _3\"></span>o corrientes<span class=\"__1 _3\"></span>\u201d u \u201cOtros activos financi<span class=\"__1 _3\"></span>eros no corrien<span class=\"__1 _3\"></span>tes\u201d significativos<span class=\"__1 _20\"></span> en situaci\u00f3n de <span class=\"__1 _6\"></span>mora,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> excepci\u00f3n de <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ap<span class=\"__1 _3\"></span>ortados por la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> Tranv\u00eda de P<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>rla, S.A. <span class=\"__1 _6\"></span>adquiri<span class=\"__1 _3\"></span>da en abril de <span class=\"__1 _6\"></span>2024 (nota <span class=\"__1 _6\"></span>4), por <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>importe a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>2024 de <span class=\"__1 _6\"></span>14.549 miles <span class=\"__1 _6\"></span>de euros. <span class=\"__1 _6\"></span>No existe riesgo <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>impago, <span class=\"__1 _14\"> </span>ya <span class=\"__1 _14\"> </span>que <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>deudor <span class=\"__1 _14\"> </span>es <span class=\"__1 _38\"> </span>una <span class=\"__1 _2c\"> </span>entidad <span class=\"__1 _14\"> </span>p\u00fablica, <span class=\"__1 _14\"> </span>teniendo <span class=\"__1 _14\"> </span>derecho <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>reclamar <span class=\"__1 _14\"> </span>los correspondientes inter<span class=\"__1 _3\"></span>eses<span class=\"__1 _3\"></span> de demora.  Las <span class=\"__1 _38\"> </span>partidas <span class=\"__1 _38\"> </span>m\u00e1s <span class=\"__1 _38\"> </span>significativas <span class=\"__1 _38\"> </span>del <span class=\"__1 _38\"> </span>balance <span class=\"__1 _38\"> </span>consol<span class=\"__1 _3\"></span>idado <span class=\"__1 _38\"> </span>adjunto <span class=\"__1 _18\"> </span>de <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>mencionados <span class=\"__1 _38\"> </span>ep\u00edgrafes presentan el siguien<span class=\"__1 _3\"></span>te desglose<span class=\"__1 _3\"></span>: a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff3_1\">Activos financieros no<span class=\"__1 _3\"></span> corrientes </span></span>Los <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>diciemb<span class=\"__1 _3\"></span>re <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span><span class=\"ls19\">202</span>4 <span class=\"__1 _2d\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>distribuyen <span class=\"__1 _13\"></span>seg\u00fan <span class=\"__1 _13\"></span>el siguiente detalle:<span class=\"__1 _3\"></span><span class=\"ff5\"> </span>Activos financieros al coste amortizado Activos financieros a valor razonable cargo a reservas<span class=\"__1 _3\"></span> Derivados de cobertura Total 2024<span class=\"ls0_1\"> </span>Instrumento<span class=\"__1 _3\"></span>s de patrimonio   <span class=\"ls0_1\">- </span>32.649    <span class=\"ls0_1\">- </span>32.649  Derivado<span class=\"__1 _3\"></span>s   <span class=\"ls0_1\">- </span> - 34.216  34.216  Derechos <span class=\"__1 _3\"></span>de cobro acuerdo<span class=\"__1 _3\"></span>s concesi\u00f3n (nota <span class=\"__1 _3\"></span>11) 883.110   -   <span class=\"ls0_1\">- </span>883.110  Dep\u00f3sito<span class=\"__1 _3\"></span>s y fianzas 45.719   -   <span class=\"ls0_1\">- </span>45.719  Otros ac<span class=\"__1 _3\"></span>tivos financieros 67.306  7.765    <span class=\"ls0_1\">- </span>75.071  996.135 <span class=\"ls0_1\"> </span>40.414 <span class=\"ls0_1\"> </span>34.216 <span class=\"ls0_1\"> </span>1.070.765  2023<span class=\"ls0_1\"> </span>Instrumento<span class=\"__1 _3\"></span>s de patrimonio   <span class=\"ls0_1\">- </span>30.244    <span class=\"ls0_1\">- </span>30.244  Derivado<span class=\"__1 _3\"></span>s   <span class=\"ls0_1\">- </span> - 25.193  25.193  Derechos <span class=\"__1 _3\"></span>de cobro acuerdo<span class=\"__1 _3\"></span>s concesi\u00f3n (nota <span class=\"__1 _3\"></span>11) 547.318   -   <span class=\"ls0_1\">- </span>547.318  Dep\u00f3sito<span class=\"__1 _3\"></span>s y fianzas 76.420   -   <span class=\"ls0_1\">- </span>76.420  Otros ac<span class=\"__1 _3\"></span>tivos financieros 65.461  3.789    <span class=\"ls0_1\">- </span>69.250  689.199 <span class=\"ls0_1\"> </span>34.033 <span class=\"ls0_1\"> </span>25.193 <span class=\"ls0_1\"> </span>748.425<span class=\"__1 _5f\"> </span>En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cActivos financi<span class=\"__1 _3\"></span>eros no corrientes<span class=\"__1 _3\"></span>\u201d (nota 5):<span class=\"ff5\"> </span>Activos financieros al coste amortizado Activos financieros a valor razonable cargo a reservas  Total 31.05.2024<span class=\"ls0_1\"> </span>Instrumentos de patrimonio   <span class=\"ls0_1\">- </span>1.242  1.242  Dep\u00f3sitos y fianzas 17.651    <span class=\"ls0_1\">- </span>17.651  Otros activos financieros 460 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>460 <span class=\"ls0_1\"> </span>18.111 <span class=\"ls0_1\"> </span>1.242 <span class=\"ls0_1\"> </span>19.353 <span class=\"ls0_1\"> </span>Durante <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2024, <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>adq<span class=\"__1 _3\"></span>uisici\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>mes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>junio <span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _c\"></span>parte <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Servicios Medio <span class=\"__1 _2d\"></span>Ambientale<span class=\"__1 _3\"></span>s <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"></span>negocio <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>filial <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>Urbaser <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"></span>Reino <span class=\"__1 _2d\"></span>Unido <span class=\"__1 _2d\"></span>(notas <span class=\"__1 _2d\"></span>4, <span class=\"__1 _2d\"></span>12 <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>27), <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>ha producido una <span class=\"__1 _6\"></span>incorporaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>al per\u00edmetro de <span class=\"__1 _6\"></span>un<span class=\"ffc\">os <span class=\"__1 _6\"></span>\u201cA<span class=\"__1 _3\"></span>ctivos financieros <span class=\"__1 _6\"></span>no corrientes\u201d <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>un<span class=\"ff1_1\"> <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte </span></span>de <span class=\"__1 _2c\"> </span>320.625  miles <span class=\"__1 _2c\"> </span>de  euros <span class=\"__1 _2c\"> </span>(fundamentalmente<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span><span class=\"ffc\">en  el <span class=\"__1 _2c\"> </span>ep\u00edgrafe  \u201cDerechos <span class=\"__1 _2c\"> </span>de  cobro <span class=\"__1 _2c\"> </span>acuerdos  de </span>concesi\u00f3n\u201d<span class=\"ff1_1\">)<span class=\"ls14\">. <span class=\"__1 _20\"></span><span class=\"ls0_1\">Asimismo <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _c\"></span>2024 c<span class=\"__1 _20\"></span>omo c<span class=\"__1 _3\"></span>onsecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _c\"></span>en el <span class=\"__1 _c\"></span>mes d<span class=\"__1 _20\"></span>e abril<span class=\"__1 _20\"></span> </span></span></span>del <span class=\"__1 _13\"></span>100% <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>sociedad <span class=\"__1 _13\"></span>Tranv\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>Parla, <span class=\"__1 _2d\"></span>S.A. <span class=\"__1 _13\"></span>se <span class=\"__1 _1a\"> </span>produ<span class=\"__1 _3\"></span>cido <span class=\"__1 _2d\"></span>una <span class=\"__1 _13\"></span>incorporaci\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>per\u00edmetro <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>un importe de 31.4<span class=\"__1 _3\"></span>29 miles de euros<span class=\"__1 _3\"></span> en el ep\u00edgrafe <span class=\"ffc\">\u201cDer<span class=\"__1 _3\"></span>echos de cobro a<span class=\"__1 _3\"></span>cuerdos de concesi<span class=\"__1 _3\"></span>\u00f3n\u201d<span class=\"ff1_1\"> (nota 4). </span></span>Por <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>au<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cobertura <span class=\"__1 _7\"></span>atiende <span class=\"__1 _7\"></span>principalmente <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>aumento <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or razonable de <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas de tipo <span class=\"__1 _6\"></span>de inter\u00e9s variable a <span class=\"__1 _6\"></span>ti<span class=\"__1 _3\"></span>po <span class=\"__1 _6\"></span>fij<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r la previsi\u00f3n de <span class=\"__1 _6\"></span>au<span class=\"__1 _3\"></span>mentos <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span>s de inter\u00e9s en ejerci<span class=\"__1 _3\"></span>cios futu<span class=\"__1 _3\"></span>ros (nota 18<span class=\"ls17\">).</span> A co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n se <span class=\"__1 _6\"></span>detalla el desglose <span class=\"__1 _6\"></span>del ep\u00edgrafe \u201cInstrumentos <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>patrimonio\u201d a 31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de<span class=\"__1 _20\"></span> 2024 y de 20<span class=\"ls19\">23</span>:<span class=\"ff5\"> </span>% Participaci\u00f3n efectiva Valor razonable 2024<span class=\"ls0_1\"> </span>Participaciones ig<span class=\"__1 _3\"></span>uales o superi<span class=\"__1 _3\"></span>ores al 5%: Verteder<span class=\"__1 _3\"></span>os de Residuos, S.A. 16,03% 11.923  Shariket<span class=\"__1 _3\"></span> Miyeh Djinet, S.p.a  13,01% 10.676  Consorcio<span class=\"__1 _3\"></span> Traza, S.A. 16,60% 3.919  Cafasso N.V. 15,00% 2.744  Resto 2.272  Participaciones inf<span class=\"__1 _3\"></span>eriores al 5%<span class=\"__1 _3\"></span>: Resto 1.115  32.649 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Participaciones ig<span class=\"__1 _3\"></span>uales o superi<span class=\"__1 _3\"></span>ores al 5%: Verteder<span class=\"__1 _3\"></span>os de Residuos, S.A. 16,03% 9.187  Shariket<span class=\"__1 _3\"></span> Miyeh Djinet, S.p.a  13,01% 8.996  Consorcio<span class=\"__1 _3\"></span> Traza, S.A. 16,60% 3.919  Cafasso N.V. 15,00% 2.744  Resto 4.112  Participaciones inf<span class=\"__1 _3\"></span>eriores al 5%<span class=\"__1 _3\"></span>: Resto 1.286  30.244<div class=\"c_1 w2_1 h0_2 gs54f\"><div class=\"t_1 m0_1 x110 h2_1 y710 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y711 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los vencimient<span class=\"__1 _3\"></span>os previstos <span class=\"__1 _3\"></span>para los <span class=\"ffc\">\u201cDep\u00f3sit<span class=\"__1 _3\"></span>os y fianz<span class=\"__1 _3\"></span>as\u201d,<span class=\"ff1_1\"> </span>\u201cDerechos de<span class=\"__1 _3\"></span> cobro ac<span class=\"__1 _3\"></span>uerdos de conc<span class=\"__1 _3\"></span>esi\u00f3n\u201d </span></div><div class=\"t_1 m0_1 x66 h2_1 y712 ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y los \u201cOtros activos finan<span class=\"__1 _3\"></span>cieros\u201d son l<span class=\"__1 _3\"></span>os siguientes: <span class=\"ff1_1\"> </span></div><div class=\"t_1 m0_1 x66 h10 y713 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w4d hcd gs550\"><div class=\"t_1 m0_1 x36 h15 y714 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2026<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wfe hcd gs551\"><div class=\"t_1 m0_1 x36 h15 y714 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2027<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa9 hcd gs552\"><div class=\"t_1 m0_1 x36 h15 y714 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2028<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wfe hcd gs553\"><div class=\"t_1 m0_1 x36 h15 y714 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2029<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wff hcd gs554\"><div class=\"t_1 m0_1 x2d h15 y715 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">2030 y </div><div class=\"t_1 m0_1 x56 h15 y3b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">siguientes </div></div><div class=\"c_1 w4c hcd gs555\"><div class=\"t_1 m0_1 x2e h15 y714 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wfd h1f gs556\"><div class=\"t_1 m0_1 xe h16 y3d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Dep\u00f3sitos y fianzas  </div></div><div class=\"c_1 w4d h1f gs557\"><div class=\"t_1 m0_1 x12 h16 y3d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.029  </div></div><div class=\"c_1 wfe h1f gs558\"><div class=\"t_1 m0_1 x12 h16 y3d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.191  </div></div><div class=\"c_1 wa9 h1f gs559\"><div class=\"t_1 m0_1 x0_2 h16 y3d ff1_1 fs7 fc0_1 sc0_1 ls5 ws0_1\">74 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wfe h1f gs55a\"><div class=\"t_1 m0_1 x12 h16 y3d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.183  </div></div><div class=\"c_1 wff h1f gs55b\"><div class=\"t_1 m0_1 x12 h16 y3d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">40.242  </div></div><div class=\"c_1 w4c h1f gs55c\"><div class=\"t_1 m0_1 x12 h16 y3d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">45.719  </div></div><div class=\"c_1 wfd h64 gs55d\"><div class=\"t_1 m0_1 xe h16 y27b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Derechos de cobro </div><div class=\"t_1 m0_1 xe h16 yb2 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">acuerdo concesi\u00f3n (notas </div><div class=\"t_1 m0_1 xe h16 yb3 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.a) y <span class=\"ls5\">11)</span> </div></div><div class=\"c_1 w4d h64 gs55e\"><div class=\"t_1 m0_1 x1b h16 yb2 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">74.207  </div></div><div class=\"c_1 wfe h64 gs55f\"><div class=\"t_1 m0_1 x1b h16 yb2 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">91.767  </div></div><div class=\"c_1 wa9 h64 gs560\"><div class=\"t_1 m0_1 x1b h16 yb2 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">75.052  </div></div><div class=\"c_1 wfe h64 gs561\"><div class=\"t_1 m0_1 x34 h16 yb2 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">159.523  </div></div><div class=\"c_1 wff h64 gs562\"><div class=\"t_1 m0_1 x1b h16 yb2 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">482.561  </div></div><div class=\"c_1 w4c h64 gs563\"><div class=\"t_1 m0_1 x1b h16 yb2 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">883.110  </div></div><div class=\"c_1 wfd h7b gs564\"><div class=\"t_1 m0_1 xe h16 y51d ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Cr\u00e9ditos no comerciales y </div><div class=\"t_1 m0_1 xe h16 y79 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">otros activos financieros </div></div><div class=\"c_1 w4d h7b gs565\"><div class=\"t_1 m0_1 x1b h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">11.225  </div></div><div class=\"c_1 wfe h7b gs566\"><div class=\"t_1 m0_1 x1b h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">14.722  </div></div><div class=\"c_1 wa9 h7b gs567\"><div class=\"t_1 m0_1 x1b h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">13.207  </div></div><div class=\"c_1 wfe h7b gs568\"><div class=\"t_1 m0_1 x12 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">4.596  </div></div><div class=\"c_1 wff h7b gs569\"><div class=\"t_1 m0_1 x12 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">23.556  </div></div><div class=\"c_1 w4c h7b gs56a\"><div class=\"t_1 m0_1 x12 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">67.306  </div></div><div class=\"c_1 w4d h1f gs56b\"><div class=\"t_1 m0_1 x1b h15 y3d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">88.461 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wfe h1f gs56c\"><div class=\"t_1 m0_1 x20 h15 y3d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">107.680 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa9 h1f gs56d\"><div class=\"t_1 m0_1 x1b h15 y3d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">88.333 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wfe h1f gs56e\"><div class=\"t_1 m0_1 x20 h15 y3d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">165.302 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wff h1f gs56f\"><div class=\"t_1 m0_1 x1b h15 y3d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">546.359 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4c h1f gs570\"><div class=\"t_1 m0_1 x1b h15 y3d ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">996.135 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2_1 h0_2 gs54f\"><div class=\"t_1 m0_1 x66 h2_1 y71b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y71c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Como <span class=\"__1 _7\"></span>cr\u00e9ditos <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>comerciales <span class=\"__1 _6\"></span>figuran, <span class=\"__1 _7\"></span>principalmente, <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>importes <span class=\"__1 _6\"></span>concedidos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>p\u00fablicas </div><div class=\"t_1 m0_1 x66 h2_1 y2f0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _6\"></span>refinanciaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>servicios <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>agua <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>devengan <span class=\"__1 _6\"></span>interese<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acuerdo </div><div class=\"t_1 m0_1 x66 h2_1 y71d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con las<span class=\"__1 _3\"></span> condici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>mercado. <span class=\"__1 _20\"></span>Durante el <span class=\"__1 _20\"></span>ejercicio n<span class=\"__1 _3\"></span>o s<span class=\"__1 _3\"></span>e ha <span class=\"__1 _20\"></span>producido nin<span class=\"__1 _3\"></span>g\u00fan <span class=\"__1 _3\"></span>hecho <span class=\"__1 _20\"></span>que haga <span class=\"__1 _20\"></span>prever </div><div class=\"t_1 m0_1 x66 h2_1 yaf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">incertidumbres en r<span class=\"__1 _3\"></span>elaci\u00f3n con la r<span class=\"__1 _3\"></span>ecuperaci\u00f3n de dich<span class=\"__1 _20\"></span>os c<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>\u00e9ditos. </div><div class=\"t_1 m0_1 x66 h2_1 y71e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y546 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _18\"> </span>dep\u00f3sitos <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>fianzas <span class=\"__1 _38\"> </span>corresponden <span class=\"__1 _38\"> </span>b\u00e1sicamente <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _38\"> </span>realizad<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _14\"> </span>obligaciones <span class=\"__1 _18\"> </span>legales <span class=\"__1 _38\"> </span>o </div><div class=\"t_1 m0_1 x66 h2_1 y71f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contractuales en <span class=\"__1 _3\"></span>el desarro<span class=\"__1 _3\"></span>llo de las <span class=\"__1 _20\"></span>actividades de las <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _3\"></span>del Grupo, tal<span class=\"__1 _20\"></span>es como dep\u00f3sitos <span class=\"__1 _3\"></span>por </div><div class=\"t_1 m0_1 x66 h2_1 y720 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">acometidas el\u00e9ctricas<span class=\"__1 _20\"></span>, po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> garant\u00eda en la <span class=\"__1 _3\"></span>ejecuci\u00f3n de<span class=\"__1 _3\"></span> obras, por alquiler d<span class=\"__1 _3\"></span>e inmuebles, etc. </div><div class=\"t_1 m0_1 x5b h2_1 y721 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h4f y722 ff3_1 fs0_1 fc2 sc0_1 ls21 ws0_1\">b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Otros activos financiero<span class=\"__1 _3\"></span>s corrientes </span></span></div><div class=\"t_1 m0_1 x66 h2_1 y34a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y723 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <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>consolidado <span class=\"__1 _13\"></span>adjunto <span class=\"__1 _13\"></span>figuran <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>dep\u00f3sitos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>constituidos <span class=\"__1 _13\"></span>por </div><div class=\"t_1 m0_1 x66 h2_1 y724 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">garant\u00edas <span class=\"__1 _20\"></span>contractuales, <span class=\"__1 _20\"></span>los d<span class=\"__1 _3\"></span>erechos <span class=\"__1 _20\"></span>de cobro <span class=\"__1 _20\"></span>derivados <span class=\"__1 _20\"></span>de ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _20\"></span>financieros <span class=\"__1 _3\"></span>concesionale<span class=\"__1 _3\"></span>s (no<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>11)<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y444 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con vencimiento inferior a <span class=\"__1 _6\"></span>los doce meses, inversiones financieras corrientes, realizadas a m\u00e1s <span class=\"__1 _6\"></span>de tres </div><div class=\"t_1 m0_1 x66 h2_1 y725 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">meses <span class=\"__1 _6\"></span>a efectos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>atende<span class=\"__1 _3\"></span>r <span class=\"__1 _6\"></span>determinad<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>situaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>puntual<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tesorer\u00eda, los <span class=\"__1 _6\"></span>cr\u00e9ditos concedidos </div><div class=\"t_1 m0_1 x66 h2_1 y726 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a sociedades contabiliz<span class=\"__1 _3\"></span>adas por el <span class=\"__1 _3\"></span>m\u00e9todo de la partic<span class=\"__1 _3\"></span>ipaci\u00f3n y los cr\u00e9dit<span class=\"__1 _3\"></span>os a terceros corri<span class=\"__1 _3\"></span>entes. </div><div class=\"t_1 m0_1 x66 h50 y727 ff5 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y728 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La composici\u00f3n del<span class=\"__1 _3\"></span> saldo a 31 d<span class=\"__1 _3\"></span>e diciembre de 2024 y <span class=\"__1 _3\"></span>de 2023 es la siguient<span class=\"__1 _3\"></span>e: </div><div class=\"t_1 m0_1 x66 h10 y729 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wf hce gs571\"><div class=\"t_1 m0_1 x62 h15 y72c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Activos financieros </div><div class=\"t_1 m0_1 x14 h15 y72b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">al coste </div><div class=\"t_1 m0_1 x17 h15 y48e ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">amortizado </div></div><div class=\"c_1 w101 hce gs572\"><div class=\"t_1 m0_1 x62 h15 y72c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Activos financieros </div><div class=\"t_1 m0_1 x1e h15 y72b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">a valor razonable </div><div class=\"t_1 m0_1 x33 h15 y48e ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">cargo a resultados </div></div><div class=\"c_1 wd1 hce gs573\"><div class=\"t_1 m0_1 x15 h15 y134 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Derivados </div><div class=\"t_1 m0_1 x4d h15 y72d ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">de cobertura </div></div><div class=\"c_1 wd7 hce gs574\"><div class=\"t_1 m0_1 x23 h15 y72b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w100 hbd gs575\"><div class=\"t_1 m0_1 x58 h15 y79 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w100 h3c gs576\"><div class=\"t_1 m0_1 x58 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Derivados </div></div><div class=\"c_1 wf h3c gs577\"><div class=\"t_1 m0_1 xd5 h16 y71 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w101 h3c gs578\"><div class=\"t_1 m0_1 xd5 h16 y71 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wd1 h3c gs579\"><div class=\"t_1 m0_1 x3a h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wd7 h3c gs57a\"><div class=\"t_1 m0_1 x3a h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w100 h3c gs57b\"><div class=\"t_1 m0_1 x58 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Derechos de cobro acuerdos concesi\u00f3n </div></div><div class=\"c_1 wf h3c gs57c\"><div class=\"t_1 m0_1 x38 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">84.643  </div></div><div class=\"c_1 w101 h3c gs57d\"><div class=\"t_1 m0_1 xd5 h16 y71 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wd1 h3c gs57e\"><div class=\"t_1 m0_1 x3a h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wd7 h3c gs57f\"><div class=\"t_1 m0_1 x45 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">84.643  </div></div><div class=\"c_1 w100 hcf gs580\"><div class=\"t_1 m0_1 x58 h16 ya7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Dep\u00f3sitos y fianzas </div></div><div class=\"c_1 wf hcf gs581\"><div class=\"t_1 m0_1 x38 h16 ya7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">90.001  </div></div><div class=\"c_1 w101 hcf gs582\"><div class=\"t_1 m0_1 xd5 h16 ya7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wd1 hcf gs583\"><div class=\"t_1 m0_1 x3a h16 ya7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wd7 hcf gs584\"><div class=\"t_1 m0_1 x45 h16 ya7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">90.001  </div></div><div class=\"c_1 w100 h3c gs585\"><div class=\"t_1 m0_1 x58 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Otros activos financieros </div></div><div class=\"c_1 wf h3c gs586\"><div class=\"t_1 m0_1 x38 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">77.823  </div></div><div class=\"c_1 w101 h3c gs587\"><div class=\"t_1 m0_1 x3b h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">4.231  </div></div><div class=\"c_1 wd1 h3c gs588\"><div class=\"t_1 m0_1 x3a h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wd7 h3c gs589\"><div class=\"t_1 m0_1 x45 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">82.054  </div></div><div class=\"c_1 wf hd0 gs58a\"><div class=\"t_1 m0_1 x3d h15 y167 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">252.467 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w101 hd0 gs58b\"><div class=\"t_1 m0_1 x3b h15 y167 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">4.231 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 hd0 gs58c\"><div class=\"t_1 m0_1 x3a h15 y167 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wd7 hd0 gs58d\"><div class=\"t_1 m0_1 x2e h15 y167 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">256.698 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w100 hbd gs58e\"><div class=\"t_1 m0_1 x58 h15 y79 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w100 h3c gs58f\"><div class=\"t_1 m0_1 x58 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Derivados </div></div><div class=\"c_1 wf h3c gs590\"><div class=\"t_1 m0_1 xd5 h16 y71 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w101 h3c gs591\"><div class=\"t_1 m0_1 xd5 h16 y71 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wd1 h3c gs592\"><div class=\"t_1 m0_1 x39 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">5.252  </div></div><div class=\"c_1 wd7 h3c gs593\"><div class=\"t_1 m0_1 x39 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">5.252  </div></div><div class=\"c_1 w100 hd1 gs594\"><div class=\"t_1 m0_1 x58 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Derechos de cobro acuerdos concesi\u00f3n </div></div><div class=\"c_1 wf hd1 gs595\"><div class=\"t_1 m0_1 x38 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">61.247  </div></div><div class=\"c_1 w101 hd1 gs596\"><div class=\"t_1 m0_1 xd5 h16 y71 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wd1 hd1 gs597\"><div class=\"t_1 m0_1 x3a h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wd7 hd1 gs598\"><div class=\"t_1 m0_1 x45 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">61.247  </div></div><div class=\"c_1 w100 hcf gs599\"><div class=\"t_1 m0_1 x58 h16 ya7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Dep\u00f3sitos y fianzas </div></div><div class=\"c_1 wf hcf gs59a\"><div class=\"t_1 m0_1 x38 h16 ya7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">90.754  </div></div><div class=\"c_1 w101 hcf gs59b\"><div class=\"t_1 m0_1 xd5 h16 ya7 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wd1 hcf gs59c\"><div class=\"t_1 m0_1 x3a h16 ya7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wd7 hcf gs59d\"><div class=\"t_1 m0_1 x45 h16 ya7 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">90.754  </div></div><div class=\"c_1 w100 h3c gs59e\"><div class=\"t_1 m0_1 x58 h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Otros activos financieros </div></div><div class=\"c_1 wf h3c gs59f\"><div class=\"t_1 m0_1 x3d h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">103.292  </div></div><div class=\"c_1 w101 h3c gs5a0\"><div class=\"t_1 m0_1 xd5 h16 y71 ff1_1 fs7 fc0_1 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wd1 h3c gs5a1\"><div class=\"t_1 m0_1 x3a h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wd7 h3c gs5a2\"><div class=\"t_1 m0_1 x2e h16 y71 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">103.292  </div></div><div class=\"c_1 wf hd0 gs5a3\"><div class=\"t_1 m0_1 x3d h15 y167 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">255.293 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w101 hd0 gs5a4\"><div class=\"t_1 m0_1 xd5 h15 y167 ff3_1 fs7 fc2 sc0_1 lsf ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wd1 hd0 gs5a5\"><div class=\"t_1 m0_1 x3d h15 y167 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">5.252 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd7 hd0 gs5a6\"><div class=\"t_1 m0_1 x2e h15 y167 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">260.545<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div>Durante <span class=\"__1 _6\"></span>el primer <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span>mestre del <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>han reclasificado <span class=\"__1 _6\"></span>a \u201dActivos <span class=\"__1 _6\"></span>no corrientes mantenidos <span class=\"__1 _6\"></span>para la venta\u201d <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>siguientes <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span><span class=\"ff1_1\">aportaban <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>actividad <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> </span>Cemento e Inm<span class=\"__1 _3\"></span>obiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de balance \u201cActi<span class=\"__1 _3\"></span>vos financier<span class=\"__1 _3\"></span>os corrientes\u201d <span class=\"__1 _3\"></span>(nota 5):<span class=\"ff1_1\"> </span>Activos financieros al coste amortizado 31.05.2024<span class=\"ls0_1\"> </span>Dep\u00f3sitos y fianzas 1.022  Otros activos financieros 11.127  12.149<span class=\"__1 _5f\"> </span>Como <span class=\"__1 _3\"></span>otros acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _3\"></span>financieros <span class=\"__1 _3\"></span>figuran <span class=\"__1 _3\"></span>principalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _3\"></span>cr\u00e9ditos <span class=\"__1 _3\"></span>corrientes <span class=\"__1 _20\"></span>concedidos <span class=\"__1 _3\"></span>y otras <span class=\"__1 _20\"></span>cuentas a<span class=\"__1 _3\"></span> cobrar <span class=\"__1 _6\"></span>a negocios conjuntos y <span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>ociadas por <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de 21.814 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os (34.993 miles <span class=\"__1 _6\"></span>de euros en el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _3\"></span>20<span class=\"ls19\">23</span>), cr\u00e9dit<span class=\"__1 _3\"></span>os corri<span class=\"__1 _3\"></span>entes a <span class=\"__1 _3\"></span>terceros <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 46.788 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _20\"></span>e euros (38.5<span class=\"__1 _3\"></span>04 mil<span class=\"__1 _3\"></span>es de <span class=\"__1 _7\"></span>euros <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>2023) <span class=\"__1 _7\"></span>e <span class=\"__1 _7\"></span>imposiciones<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>entidades <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cr\u00e9dito <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>3.374 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> euros (20.507 mile<span class=\"__1 _3\"></span>s de euros en<span class=\"__1 _3\"></span> el ejercicio 20<span class=\"__1 _3\"></span>23)<span class=\"__1 _5f\"> </span>. La <span class=\"__1 _6\"></span>tasa media <span class=\"__1 _6\"></span>de rentabilidad o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>enida <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r estos <span class=\"__1 _6\"></span>conceptos est\u00e1 <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>entabilidades de <span class=\"__1 _6\"></span>mercado<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>seg\u00fa<span class=\"__1 _3\"></span>n el plazo de cada in<span class=\"__1 _3\"></span>versi\u00f3n.<span class=\"__1 _5f\"> </span>20.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>PASIVOS FINANCIEROS <span class=\"__1 _3\"></span>NO CORRIEN<span class=\"__1 _3\"></span>TES Y CORRIEN<span class=\"__1 _3\"></span>TES  La pol\u00edtica general del Grupo FCC es<span class=\"__1 _3\"></span> dotar a todas las compa\u00f1\u00edas de la financiaci<span class=\"__1 _3\"></span>\u00f3n m\u00e1s adecuada<span class=\"__1 _3\"></span> para el normal desarroll<span class=\"__1 _3\"></span>o de su actividad<span class=\"__1 _3\"></span>. Siempre <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"></span>operaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _2d\"></span>as\u00ed <span class=\"__1 _2d\"></span>lo <span class=\"__1 _13\"></span>requiera, <span class=\"__1 _13\"></span>y <span class=\"__1 _1a\"> </span>siguiend<span class=\"__1 _20\"></span>o <span class=\"__1 _2d\"> </span>un <span class=\"__1 _2d\"> </span>criterio <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>efectos econ\u00f3micos <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>ontables, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _1a\"> </span>contrata <span class=\"__1 _2d\"></span>operacio<span class=\"__1 _3\"></span>nes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>cobertura <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>riesgo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>tipo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>inter\u00e9s<span class=\"__1 _3\"></span> atendiendo a la tip<span class=\"__1 _3\"></span>olog\u00eda y estructuraci<span class=\"__1 _3\"></span>\u00f3n de cada <span class=\"__1 _3\"></span>operaci\u00f3n (nota 23<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>En <span class=\"__1 _6\"></span>ciertas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financiacion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>y especialmente <span class=\"__1 _6\"></span>en las <span class=\"__1 _6\"></span>estru<span class=\"__1 _3\"></span>cturadas <span class=\"__1 _6\"></span>sin<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>recurs<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciador <span class=\"__1 _6\"></span>requ<span class=\"__1 _3\"></span>iere <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> contrato <span class=\"__1 _13\"></span>realizar <span class=\"__1 _13\"></span>alg\u00fan<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobertura <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>estudi\u00e1n<span class=\"__1 _3\"></span>dose <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>mejor <span class=\"__1 _13\"></span>instrument<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> cobertura de<span class=\"__1 _3\"></span> acu<span class=\"__1 _3\"></span>erdo al<span class=\"__1 _20\"></span> perfil de<span class=\"__1 _3\"></span> los <span class=\"__1 _3\"></span>flujos<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>efectivo <span class=\"__1 _20\"></span>que presenta <span class=\"__1 _3\"></span>el pro<span class=\"__1 _3\"></span>yecto, a<span class=\"__1 _20\"></span>s\u00ed como el<span class=\"__1 _3\"></span> calend<span class=\"__1 _3\"></span>ario de amortizaci\u00f3n de<span class=\"__1 _3\"></span> la deuda.<span class=\"__1 _5f\"> </span>a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff3_1\">Obligaciones y emp<span class=\"__1 _3\"></span>r\u00e9stito<span class=\"__1 _3\"></span>s no corrientes y <span class=\"__1 _3\"></span>corrientes </span></span>El detalle de las e<span class=\"__1 _3\"></span>misiones de obligaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _3\"></span>y empr\u00e9sti<span class=\"__1 _3\"></span>tos vigentes es el<span class=\"__1 _3\"></span> siguiente:<span class=\"__1 _3\"></span>  No corrientes  Corrientes Total 2024<span class=\"ls0_1\"> </span>FCC Servicios Medio Ambiente Holding, S.A.U. 1.694.442  86.172  1.780.614  FCC Aqualia, S.A. 650.010  9.738  659.748  Georgia Global Utilities JSC 264.210  10.242  274.452  Grupo Green Recovery 112.479  8.425  120.904  2.721.141 <span class=\"ls0_1\"> </span>114.577 <span class=\"ls0_1\"> </span>2.835.718 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>FCC Servicios Medio Ambiente Holding, S.A. 1.096.115  229.044  1.325.159  FCC Aqualia, S.A. 650.009  9.691  659.700  Grupo Green Recovery 114.755  7.486  122.241  1.860.879 <span class=\"ls0_1\"> </span>246.221 <span class=\"ls0_1\"> </span>2.107.100<span class=\"__1 _5f\"> </span>En <span class=\"__1 _6\"></span>relaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>empr\u00e9stitos <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>corrientes <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _6\"></span>formalizados <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>se detallan a continuaci<span class=\"__1 _3\"></span>\u00f3n sus principales cara<span class=\"__1 _20\"></span>cte<span class=\"__1 _6\"></span>r\u00eds<span class=\"__1 _3\"></span>ticas: \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">FCC Servicios<span class=\"__1 _3\"></span> Medioambie<span class=\"__1 _3\"></span>nte Holding S.A.<span class=\"ls43\">U.</span>, tiene<span class=\"__1 _3\"></span> en la actualidad<span class=\"__1 _3\"></span> tres bon<span class=\"__1 _3\"></span>os que se han e<span class=\"__1 _3\"></span>mitido </span></span>en varios ejerci<span class=\"__1 _3\"></span>cios: o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff1_1\">con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>4 <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>2019<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>complet\u00f3 <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>\u00e9xito <span class=\"__1 _7\"></span>dos <span class=\"__1 _7\"></span>emisiones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>bonos <span class=\"__1 _7\"></span>simples. </span></span>Uno <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>ellos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>importe <span class=\"__1 _2d\"> </span>nominal <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>6<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>ill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>euros, <span class=\"__1 _1a\"> </span>r<span class=\"__1 _3\"></span>emuneraci\u00f3n <span class=\"__1 _13\"></span>anual <span class=\"__1 _1a\"> </span>del 0,815% <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>vencimiento <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>2023; <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>segundo <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _2d\"></span>nominal<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>500 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de euros, <span class=\"__1 _6\"></span>remuneraci\u00f3n <span class=\"__1 _6\"></span>anual<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>1,661% <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>vencimi<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>2026. <span class=\"__1 _6\"></span>Esta <span class=\"__1 _6\"></span>\u00faltima <span class=\"__1 _6\"></span>cuenta <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la garant\u00eda personal de FCC<span class=\"__1 _20\"></span> Medio Ambiente, S.A.U.<span class=\"__1 _3\"></span> y FCC \u00c1mbito, S.A.U.  La cotizaci\u00f3n del b<span class=\"__1 _3\"></span>ono de 500 mill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes a<span class=\"__1 _3\"></span> 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 <span class=\"__1 _3\"></span>era de 97,62%. El <span class=\"__1 _7\"></span>bono <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>600 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>vencimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>4<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2023 fue repagado<span class=\"__1 _3\"></span> en <span class=\"__1 _20\"></span>esa fecha, <span class=\"__1 _3\"></span>con los <span class=\"__1 _3\"></span>fondos <span class=\"__1 _3\"></span>procedentes<span class=\"__1 _3\"></span> de la<span class=\"__1 _20\"></span> emisi\u00f3n de <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>o nu<span class=\"__1 _3\"></span>evo bono,<span class=\"__1 _3\"></span> tambi\u00e9n <span class=\"__1 _6\"></span>po<span class=\"__1 _3\"></span>r im<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rte nominal de <span class=\"__1 _6\"></span>600 millones <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>muneraci\u00f3n anual <span class=\"__1 _6\"></span>del 5,25% <span class=\"__1 _6\"></span>y vencimiento <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>octubre <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2029. <span class=\"__1 _6\"></span>La <span class=\"__1 _7\"></span>cotizaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>este <span class=\"__1 _6\"></span>bono <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024 era de 107,68<span class=\"__1 _3\"></span>%. o<span class=\"ffb\"> <span class=\"__1 _2b\"> </span><span class=\"ff1_1\">con <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _1a\"> </span>8 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>octubre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _1a\"> </span>emiti\u00f3 <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>nuevo <span class=\"__1 _1a\"> </span>bono <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>importe<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _2d\"> </span>de <span class=\"__1 _32\"> </span>600 </span></span>millones d<span class=\"__1 _3\"></span>e euros<span class=\"__1 _3\"></span>, r<span class=\"__1 _3\"></span>emuneraci\u00f3n<span class=\"__1 _20\"></span> anual del <span class=\"__1 _3\"></span>3,715% <span class=\"__1 _20\"></span>y con <span class=\"__1 _3\"></span>vencimiento<span class=\"__1 _3\"></span> en <span class=\"__1 _20\"></span>2031. Los fondos procedentes <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>esta <span class=\"__1 _7\"></span>emisi\u00f3n <span class=\"__1 _13\"></span>fueron <span class=\"__1 _7\"></span>destinados <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>cancelar <span class=\"__1 _13\"></span>finan<span class=\"__1 _3\"></span>ciaci\u00f3n <span class=\"__1 _13\"></span>bilat<span class=\"__1 _3\"></span>eral <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>se encontraba <span class=\"__1 _6\"></span>dispuesta <span class=\"__1 _6\"></span>en esa <span class=\"__1 _6\"></span>fecha, <span class=\"__1 _6\"></span>tal <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>ampliaremos en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>apartado <span class=\"__1 _6\"></span>b) 2<span class=\"__1 _6\"></span>. <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>esta<span class=\"__1 _20\"></span> misma nota. La cotizaci\u00f3n de est<span class=\"__1 _3\"></span>e bono a 31 de dici<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>br<span class=\"__1 _3\"></span>e de 2024 <span class=\"__1 _3\"></span>era de 100,18%. Los <span class=\"__1 _20\"></span>tres <span class=\"__1 _3\"></span>bonos <span class=\"__1 _20\"></span>est\u00e1n, <span class=\"__1 _20\"></span>desde <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>emisi\u00f3n, <span class=\"__1 _3\"></span>admitidos <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>negociaci\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ercad<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>no <span class=\"__1 _20\"></span>regulado <span class=\"__1 _3\"></span>(Global<span class=\"__1 _3\"></span> Exchange Market) <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>Bol<span class=\"__1 _3\"></span>sa <span class=\"__1 _6\"></span>de Irlanda <span class=\"__1 _6\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>una calificaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>grado de <span class=\"__1 _6\"></span>inversi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>por la <span class=\"__1 _6\"></span>agencia de <span class=\"__1 _2d\"> </span>rating <span class=\"__1 _2d\"> </span>Fitch. <span class=\"__1 _1a\"> </span>Dicha <span class=\"__1 _2d\"></span>calificaci\u00f3n <span class=\"__1 _2d\"></span>fue <span class=\"__1 _2d\"> </span>ratificada <span class=\"__1 _2d\"></span>el <span class=\"__1 _1a\"> </span><span class=\"ls19\">27</span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>septiembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>202<span class=\"ls9\">4,</span> <span class=\"__1 _2d\"></span>con <span class=\"__1 _1a\"> </span>persp<span class=\"__1 _3\"></span>ectiva estable (BBB), junto<span class=\"__1 _3\"></span> con la de su e<span class=\"__1 _3\"></span>misor, la cabec<span class=\"__1 _3\"></span>era FCC Servicios<span class=\"__1 _3\"></span> Medio Ambien<span class=\"__1 _3\"></span>te Holding.<span class=\"__1 _5f\"> </span>Adicionalmente,<span class=\"__1 _3\"></span> los <span class=\"__1 _3\"></span>bonos <span class=\"__1 _3\"></span>se han e<span class=\"__1 _3\"></span>mitido b<span class=\"__1 _3\"></span>ajo la <span class=\"__1 _20\"></span>clasificaci\u00f3n de <span class=\"__1 _3\"></span>Bonos <span class=\"__1 _3\"></span>Verdes d<span class=\"__1 _3\"></span>e acuerdo <span class=\"__1 _3\"></span>con l<span class=\"__1 _3\"></span>os principios <span class=\"__1 _20\"></span>GBP <span class=\"__1 _3\"></span>(Green <span class=\"__1 _20\"></span>Bonds <span class=\"__1 _20\"></span>Principles) <span class=\"__1 _20\"></span>que son <span class=\"__1 _c\"></span>revisados <span class=\"__1 _20\"></span>y ce<span class=\"__1 _3\"></span>rtificados <span class=\"__1 _20\"></span>anualmente <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>entidades independientes (S<span class=\"__1 _3\"></span>POs). El <span class=\"__1 _7\"></span>saldo <span class=\"__1 _7\"></span>contable <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _6\"></span>4<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>figura <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>concepto <span class=\"__1 _7\"></span>asciende <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span><span class=\"ls9\">1.</span>705.714 miles <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e euros <span class=\"__1 _6\"></span>(1.102.309 miles de <span class=\"__1 _6\"></span>euros en 202<span class=\"__1 _6\"></span>3), estando incluida <span class=\"__1 _6\"></span>en esta cifra <span class=\"__1 _6\"></span>11.272 miles <span class=\"__1 _6\"></span>de euros por interes<span class=\"__1 _3\"></span>es devengad<span class=\"__1 _3\"></span>os y no pagados (6.194 <span class=\"__1 _3\"></span>miles de euros en 2<span class=\"__1 _3\"></span>023<span class=\"ls17\">).</span> Asimismo, <span class=\"__1 _18\"> </span>FCC <span class=\"__1 _35\"> </span>Servicios <span class=\"__1 _18\"> </span>Medioambiente <span class=\"__1 _33\"> </span>Holding <span class=\"__1 _18\"> </span>S.A. <span class=\"__1 _35\"> </span>registr\u00f3 <span class=\"__1 _33\"> </span>en <span class=\"__1 _33\"> </span>julio <span class=\"__1 _35\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _33\"> </span>2020 <span class=\"__1 _35\"> </span>y <span class=\"__1 _35\"> </span>renov\u00f3 anualmente, <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>programa de <span class=\"__1 _6\"></span>pagar\u00e9s <span class=\"__1 _6\"></span>- <span class=\"__1 _6\"></span>Euro <span class=\"__1 _7\"></span>Commer<span class=\"__1 _3\"></span>cial <span class=\"__1 _6\"></span>Paper <span class=\"__1 _6\"></span>Program<span class=\"__1 _3\"></span>me <span class=\"__1 _6\"></span>(ECP)- <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mercado de <span class=\"__1 _6\"></span>cotizaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Irlanda <span class=\"__1 _6\"></span>(Euronext <span class=\"__1 _6\"></span>Dublin) <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>nominal <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>400 <span class=\"__1 _6\"></span>millones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>que permite <span class=\"__1 _13\"></span>emitir<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>con <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>enci<span class=\"__1 _3\"></span>mientos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>1 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>364 <span class=\"__1 _13\"></span>d\u00ed<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>desde <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>emisi<span class=\"__1 _3\"></span>\u00f3n,<span class=\"__1 _6\"></span> con <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>fin <span class=\"__1 _13\"></span>de atender las necesid<span class=\"__1 _3\"></span>ades financieras del<span class=\"__1 _20\"></span> \u00e1rea.  A 3<span class=\"__1 _6\"></span>1 de diciembre de <span class=\"__1 _6\"></span>2024 el saldo <span class=\"__1 _6\"></span>nominal vivo era de <span class=\"__1 _6\"></span>74.900 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>istribuidos <span class=\"__1 _6\"></span>con un vencimiento medi<span class=\"__1 _3\"></span>o de <span class=\"ls9\">3,</span>2 mes<span class=\"__1 _3\"></span>es (222.850 mil<span class=\"__1 _3\"></span>es de euros a 31<span class=\"__1 _3\"></span> de diciembre de <span class=\"__1 _3\"></span>2023). \u2022<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">FCC <span class=\"__1 _20\"></span>Aqualia, <span class=\"__1 _20\"></span>S.A., <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>8 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>junio <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2017 <span class=\"__1 _20\"></span>complet\u00f3 <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>\u00e9xito <span class=\"__1 _20\"></span>dos <span class=\"__1 _20\"></span>emisiones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>bonos si<span class=\"__1 _3\"></span>mples. </span></span>Uno <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ellos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>importe <span class=\"__1 _7\"></span>no<span class=\"__1 _6\"></span>minal <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>700 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>euros, <span class=\"__1 _13\"></span>remuneraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>anual <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>1,<span class=\"__1 _3\"></span>413% <span class=\"__1 _13\"></span>y vencimiento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2022, <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>fue <span class=\"__1 _7\"></span>repagado <span class=\"__1 _6\"></span>anticipadamente <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>19 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2022.<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>El <span class=\"__1 _7\"></span>segundo <span class=\"__1 _6\"></span>por importe <span class=\"__1 _20\"></span>nominal <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>650 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>lones <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>euros <span class=\"__1 _20\"></span>tiene <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>remuneraci\u00f3n <span class=\"__1 _20\"></span>anual <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>2,629% <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>vencimiento en 2027.  La<span class=\"ls0_1\"> emisi\u00f3<span class=\"ls1a\">n </span>viva cuen<span class=\"__1 _3\"></span>ta con las siguien<span class=\"__1 _3\"></span>tes garant\u00edas: </span>o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda sobre el 1<span class=\"__1 _3\"></span>00% de la<span class=\"__1 _20\"></span>s acciones de Trata<span class=\"__1 _3\"></span>miento I<span class=\"__1 _3\"></span>ndustrial d<span class=\"__1 _3\"></span>e Aguas, <span class=\"__1 _3\"></span>S.A., Conservaci\u00f3n <span class=\"__1 _20\"></span>y </span></span>Sistemas, <span class=\"__1 _2d\"></span>S.A., <span class=\"__1 _2d\"> </span>Sociedad <span class=\"__1 _1a\"> </span>Espa\u00f1<span class=\"__1 _3\"></span>ola <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>Aguas <span class=\"__1 _2d\"></span>Filtradas, <span class=\"__1 _2d\"> </span>S.A., <span class=\"__1 _1a\"> </span>Depurplan <span class=\"__1 _2d\"></span>11, <span class=\"__1 _1a\"> </span>S.A. <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>Aig\u00fces <span class=\"__1 _1a\"> </span>de Vallirana, S.A. Un<span class=\"__1 _3\"></span>ipersonal y sobre el 97%<span class=\"__1 _3\"></span> de las acci<span class=\"__1 _3\"></span>ones de Entemanser,<span class=\"__1 _20\"></span> S.A.<span class=\"__1 _6\"></span> o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>obre el 100% de las participaciones sociales de Infraestructura y Distribuci\u00f3n General<span class=\"__1 _3\"></span> </span></span>del <span class=\"__1 _7\"></span>Agua, <span class=\"__1 _13\"></span>S.L., <span class=\"__1 _7\"></span>Empresa <span class=\"__1 _7\"></span>Gestora <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Aguas <span class=\"__1 _6\"></span>Linenses, <span class=\"__1 _13\"></span>S<span class=\"__1 _20\"></span>.L., <span class=\"__1 _13\"></span>Aguas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>Galeras, <span class=\"__1 _13\"></span>S<span class=\"__1 _3\"></span>.L., <span class=\"__1 _7\"></span>Hidrotec Tecnolog\u00eda del Ag<span class=\"__1 _3\"></span>ua, S.L. y sobre <span class=\"__1 _3\"></span>el 51% de Aqualia Cz<span class=\"__1 _20\"></span>ech<span class=\"__1 _6\"></span>, S.L. o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda <span class=\"__1 _13\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>99,56%<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>accione<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Acqu<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>di <span class=\"__1 _13\"></span>Caltaniss<span class=\"__1 _20\"></span>et<span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>S.p.A., <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>100% <span class=\"__1 _13\"></span>de </span></span>Aqualia Mexico,<span class=\"__1 _3\"></span> S.A. de C.V. o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda sobre los derechos <span class=\"__1 _3\"></span>de cr\u00e9dito de det<span class=\"__1 _3\"></span>erminadas cuentas.<span class=\"__1 _5f\"> </span></span></span>La emisi\u00f3n y puesta en circulaci<span class=\"__1 _3\"></span>\u00f3n de ambos bonos tuvo lugar el citad<span class=\"__1 _3\"></span>o 8 de junio de 2017, siendo<span class=\"__1 _3\"></span> admitidos <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>negociaci\u00f3n <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>mercado <span class=\"__1 _2d\"> </span>no <span class=\"__1 _1a\"> </span>regulado<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>(Global <span class=\"__1 _2d\"></span>Exchange <span class=\"__1 _2d\"> </span>Market) <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>Bolsa <span class=\"__1 _2d\"> </span>de Irlanda, <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>con <span class=\"__1 _2d\"></span>una <span class=\"__1 _13\"></span>calificaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>grado<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>inversi\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>agencias <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>rati<span class=\"__1 _3\"></span>ng <span class=\"__1 _13\"></span>Fitch <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"></span>S&amp;P. <span class=\"__1 _13\"></span>La calificaci\u00f3n del<span class=\"__1 _3\"></span> bono vi<span class=\"__1 _3\"></span>vo fue ratifi<span class=\"__1 _3\"></span>cada por parte<span class=\"__1 _3\"></span> de F<span class=\"__1 _3\"></span>itch el 8 d<span class=\"__1 _3\"></span>e julio de 2<span class=\"__1 _3\"></span>024 en BBB<span class=\"ffc\">\u207b<span class=\"__1 _3\"></span><span class=\"ff1_1\"> y por<span class=\"__1 _3\"></span> parte </span></span>de S&amp;P el 27 de juni<span class=\"__1 _3\"></span>o de 2024 en BBB<span class=\"ffc ls44\">\u207b.</span> A <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cotizaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>bono <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>650 <span class=\"__1 _7\"></span>millones <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>era <span class=\"__1 _7\"></span>del 99,343<span class=\"ls15\">%.</span> El sald<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>a 3<span class=\"__1 _3\"></span>1 d<span class=\"__1 _3\"></span>e d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _20\"></span>de 202<span class=\"__1 _3\"></span>4 que <span class=\"__1 _20\"></span>figura <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>este <span class=\"__1 _20\"></span>concepto asci<span class=\"__1 _3\"></span>ende <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>659.7<span class=\"ls9\">48</span> <span class=\"__1 _20\"></span>miles de<span class=\"__1 _3\"></span> euro<span class=\"__1 _3\"></span>s (659.700 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _20\"></span>de eur<span class=\"__1 _3\"></span>os en <span class=\"__1 _20\"></span>2023), estand<span class=\"__1 _3\"></span>o inclu<span class=\"__1 _3\"></span>ida <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>esta cifra<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span><span class=\"ls9\">9.<span class=\"ls0_1\">738 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _20\"></span>de eu<span class=\"__1 _3\"></span>ros por <span class=\"__1 _20\"></span>intereses </span></span>devengados y no pagad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s (9.69<span class=\"__1 _3\"></span>1 miles de euros<span class=\"__1 _3\"></span> en 2023<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span>\u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">La <span class=\"__1 _6\"></span>filial<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Aqu<span class=\"__1 _3\"></span>alia, <span class=\"__1 _6\"></span>S.A<span class=\"__1 _3\"></span>., <span class=\"__1 _6\"></span>Georgia Global Utilities <span class=\"__1 _6\"></span>JSC (GGU) <span class=\"__1 _6\"></span>emiti\u00f3,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el pasado <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>juli<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>un </span></span>bono por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte nominal de 3<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 millones de <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>\u00f3lares, con una <span class=\"__1 _6\"></span>remuner<span class=\"__1 _3\"></span>aci\u00f3n anual del 8,875% y con <span class=\"__1 _13\"></span>vencimient<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>29. <span class=\"__1 _13\"></span>Dicho <span class=\"__1 _13\"></span>bon<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>est\u00e1 <span class=\"__1 _13\"></span>admitid<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>negocia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>mercado <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>regulado<span class=\"__1 _3\"></span> (Global Exchange<span class=\"__1 _3\"></span> Market)<span class=\"__1 _3\"></span> de la Bol<span class=\"__1 _3\"></span>sa de Irland<span class=\"__1 _3\"></span>a y calificad<span class=\"__1 _3\"></span>o por las agen<span class=\"__1 _3\"></span>cias de r<span class=\"__1 _3\"></span>ating S&amp;P <span class=\"__1 _3\"></span>y Fitch. Tanto los bonos co<span class=\"__1 _3\"></span>mo el emis<span class=\"__1 _3\"></span>or han obtenido un<span class=\"__1 _3\"></span> grado de <span class=\"ls45\">BB</span><span class=\"ffc\">\u207b por ambas agencias.</span> Desde <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>ci<span class=\"__1 _3\"></span>erre <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>transacci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>socied<span class=\"__1 _3\"></span>ad <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>mantenido <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pia <span class=\"__1 _7\"></span>tesorer\u00eda <span class=\"__1 _13\"></span>un<span class=\"__1 _20\"></span> importe equivalent<span class=\"__1 _3\"></span>e a 24 millon<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>de d<span class=\"__1 _3\"></span>\u00f3lares corres<span class=\"__1 _3\"></span>pondiente a t\u00edtul<span class=\"__1 _3\"></span>os de la propia e<span class=\"__1 _3\"></span>misi\u00f3n. <span class=\"__1 _3a\"> </span> La obligaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>de pago <span class=\"__1 _3\"></span>de G<span class=\"__1 _3\"></span>GU <span class=\"__1 _3\"></span>en relaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>a los b<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nos <span class=\"__1 _20\"></span>est\u00e1 garantizad<span class=\"__1 _3\"></span>a p<span class=\"__1 _3\"></span>or su <span class=\"__1 _20\"></span>filial Georgian<span class=\"__1 _3\"></span> Wa<span class=\"__1 _3\"></span>ter &amp; Power, LLC.<span class=\"__1 _5f\"> </span>A 31 de diciembre<span class=\"__1 _3\"></span> de 2024 <span class=\"__1 _3\"></span>la cotizaci\u00f3n del bon<span class=\"__1 _3\"></span>o era del 1<span class=\"__1 _3\"></span>00,962%. El <span class=\"__1 _3\"></span>saldo <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>figura <span class=\"__1 _20\"></span>por es<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>concepto <span class=\"__1 _20\"></span>asciende <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>274.452 <span class=\"__1 _20\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euros, estando incluida en e<span class=\"__1 _3\"></span>sta cifra 10.242 miles<span class=\"__1 _3\"></span> de euros por inter<span class=\"__1 _3\"></span>eses devengad<span class=\"__1 _3\"></span>os y no pagados. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Fomento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Construcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _7\"></span>S.A<span class=\"__1 _6\"></span>. <span class=\"__1 _7\"></span>mantiene <span class=\"__1 _13\"></span>regi<span class=\"__1 _3\"></span>strado <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>esde <span class=\"__1 _13\"></span>noviembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>18 <span class=\"__1 _13\"></span>un </span></span>programa de <span class=\"__1 _6\"></span>pagar\u00e9s <span class=\"__1 _6\"></span>- Euro <span class=\"__1 _6\"></span>Commercial Paper <span class=\"__1 _6\"></span>Progr<span class=\"__1 _20\"></span>amme <span class=\"__1 _6\"></span>(ECP)- <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mercad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de cotizaci\u00f3n <span class=\"__1 _6\"></span>de Irlanda  (Euronex<span class=\"__1 _3\"></span>t  Dublin<span class=\"__1 _3\"></span>)  por  un <span class=\"__1 _32\"> </span>importe <span class=\"__1 _32\"> </span>de  60<span class=\"__1 _3\"></span>0  millon<span class=\"__1 _3\"></span>es  de  euros<span class=\"__1 _3\"></span>,  que <span class=\"__1 _32\"> </span>permite <span class=\"__1 _32\"> </span>emitir <span class=\"__1 _32\"> </span>con<span class=\"__1 _3\"></span> vencimientos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>entre 1 <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>364 d\u00edas <span class=\"__1 _20\"></span>desde la <span class=\"__1 _20\"></span>fecha de <span class=\"__1 _20\"></span>emisi\u00f3n, con el <span class=\"__1 _20\"></span>fin de <span class=\"__1 _3\"></span>atender <span class=\"__1 _20\"></span>las necesidades<span class=\"__1 _3\"></span> financieras de la soci<span class=\"__1 _3\"></span>edad de cabec<span class=\"__1 _3\"></span>era del Grupo.  A <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>2024 no <span class=\"__1 _6\"></span>hab\u00eda saldo <span class=\"__1 _6\"></span>vivo <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>ste <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>oncepto, <span class=\"__1 _6\"></span>al igual <span class=\"__1 _6\"></span>que el <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre de 2023. \u2022<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">En <span class=\"__1 _7\"></span>junio <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2018, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Green <span class=\"__1 _7\"></span>Recovery <span class=\"__1 _7\"></span>emiti\u00f3 <span class=\"__1 _7\"></span>deuda <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>minal<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>145.000 </span></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>libras <span class=\"__1 _3\"></span>esterlinas <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>dos tram<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>institucionales<span class=\"__1 _3\"></span>, <span class=\"__1 _20\"></span>ambos estru<span class=\"__1 _20\"></span>cturados a <span class=\"__1 _20\"></span>trav\u00e9s <span class=\"__1 _20\"></span>de l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>emisi\u00f3n de bonos en oferta pri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ada<span class=\"__1 _20\"></span>, \u201cPriv<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>te Placement<span class=\"__1 _20\"></span>\u201d<span class=\"__1 _6\"></span>. <span class=\"ff1_1\"> </span>Uno <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>mos <span class=\"__1 _6\"></span>de 135.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>libras con <span class=\"__1 _6\"></span>un tipo <span class=\"__1 _6\"></span>fijo <span class=\"__1 _6\"></span>de 3<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>98% <span class=\"__1 _6\"></span>y el <span class=\"__1 _6\"></span>otro tramo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>10.000<span class=\"__1 _3\"></span> miles <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e libras <span class=\"__1 _6\"></span>con un <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> fijo <span class=\"__1 _6\"></span>del 4,145%, <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mbos con vencimiento <span class=\"__1 _6\"></span>\u00falti<span class=\"__1 _3\"></span>mo el <span class=\"__1 _6\"></span>17 de junio <span class=\"__1 _6\"></span>de 2038. Durante el ejercici<span class=\"__1 _3\"></span>o 2024 s<span class=\"__1 _3\"></span>e han amortizado <span class=\"__1 _3\"></span>6.210 miles de libras. Las garant\u00edas de <span class=\"__1 _3\"></span>esta emisi<span class=\"__1 _3\"></span>\u00f3n se detallan en el aparta<span class=\"__1 _20\"></span>do b).3. de la presente nota. El sald<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>contable <span class=\"__1 _20\"></span>a 31 <span class=\"__1 _20\"></span>de diciembr<span class=\"__1 _3\"></span>e d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>figura <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>este <span class=\"__1 _3\"></span>concepto<span class=\"__1 _3\"></span> asci<span class=\"__1 _3\"></span>ende <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>1<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>0.904 <span class=\"__1 _20\"></span>miles de  euros  (<span class=\"__1 _3\"></span>122.241  mile<span class=\"__1 _3\"></span>s  d<span class=\"__1 _3\"></span>e  euros  en <span class=\"__1 _32\"> </span>2023)<span class=\"ls14\">.  </span>A  31  de <span class=\"__1 _32\"> </span>diciembre  d<span class=\"__1 _3\"></span>e  2024  y<span class=\"__1 _3\"></span>  de  2023  no  h<span class=\"__1 _3\"></span>ay contabilizados inter<span class=\"__1 _3\"></span>eses devengad<span class=\"__1 _3\"></span>os al abonarse los <span class=\"__1 _3\"></span>mismos en dichas<span class=\"__1 _3\"></span> fechas.<span class=\"__1 _5f\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Deudas con entidades de cr\u00e9d<span class=\"__1 _3\"></span>ito no corrientes<span class=\"__1 _3\"></span> y corrien<span class=\"__1 _3\"></span>tes </span></span>El detalle a 31 d<span class=\"__1 _3\"></span>e diciembre de 20<span class=\"__1 _3\"></span>24 y de 2023 es el<span class=\"__1 _3\"></span> siguiente: No corrientes Corrientes Total 2024<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos  - 10 <span class=\"ls0_1\"> </span>10 <span class=\"ls0_1\"> </span>Deudas sin recurso a la dominante 1.433.726  77.182  1.510.908  Deudas con recurso limitado por financiaci\u00f3n de proyectos: 545.335  40.517  585.852  FCC Medio Ambiente Reino Unido, S.A.U. 458.124  23.859  481.983  Aquajerez, S.L. 34.510  5.479  39.989  Resto 52.701  11.179  63.880  1.979.061 <span class=\"ls0_1\"> </span>117.709 <span class=\"ls0_1\"> </span>2.096.770 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos  - 73 <span class=\"ls0_1\"> </span>73 <span class=\"ls0_1\"> </span>Deudas sin recurso a la dominante 2.023.732  292.999  2.316.731  Deudas con recurso limitado por financiaci\u00f3n de proyectos: 359.991  33.134  393.125  FCC Medio Ambiente Reino Unido, S.A.U. 154.822  12.267  167.089  Sociedad Concesionaria Tranv\u00eda de Murcia, S.A. 97.604  4.073  101.677  Aquajerez, S.L. 39.401  5.341  44.742  Resto 68.164  11.453  79.617  2.383.723 <span class=\"ls0_1\"> </span>326.206 <span class=\"ls0_1\"> </span>2.709.929 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>\u201dPasivos <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>activos <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _13\"></span><span class=\"ff1_1\">mantenidos </span>para <span class=\"__1 _3\"></span>la vent<span class=\"__1 _3\"></span>a\u201d <span class=\"__1 _3\"></span>369.894 <span class=\"__1 _20\"></span>miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os qu<span class=\"__1 _3\"></span>e ap<span class=\"__1 _3\"></span>ortaban <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>31 d<span class=\"__1 _20\"></span>e mayo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2024 l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>segmentos <span class=\"__1 _3\"></span>de a<span class=\"__1 _3\"></span>ctividad de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>Inmobiliaria<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>balance <span class=\"__1 _6\"></span>\u201cDeudas <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>entidades <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>corrientes\u201d <span class=\"__1 _6\"></span>y 485.827 <span class=\"__1 _1a\"> </span>miles  de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>que <span class=\"__1 _32\"> </span>aportaban <span class=\"__1 _1a\"> </span>al  ep\u00edgra<span class=\"ffc\">fe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>balance <span class=\"__1 _1a\"> </span>\u201cDeudas  c<span class=\"__1 _3\"></span>on <span class=\"__1 _32\"> </span>entidades <span class=\"__1 _1a\"> </span>de  cr\u00e9dit<span class=\"__1 _20\"></span>o </span>corrientes\u201d (n<span class=\"__1 _3\"></span>ota 5).<span class=\"ff1_1\"> </span>En el cuadro anterior<span class=\"__1 _3\"></span> se pueden diferenci<span class=\"__1 _3\"></span>ar tres gru<span class=\"__1 _3\"></span>pos de Deuda: 1.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Cr\u00e9ditos y pr\u00e9stamos. </span></span>A <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>2024, <span class=\"__1 _7\"></span>este <span class=\"__1 _13\"></span>apartad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>inclu<span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>facilid<span class=\"__1 _3\"></span>ades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Construccione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>form<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>p\u00f3lizas <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>pr\u00e9stamos <span class=\"__1 _7\"></span>bilaterales firmadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>175.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>(215.<span class=\"__1 _20\"></span>0<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023<span class=\"ls17\">) </span>con distintas entidade<span class=\"__1 _3\"></span>s financieras. <span class=\"__1 _3\"></span> A <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 <span class=\"__1 _20\"></span>estas <span class=\"__1 _20\"></span>financiaciones <span class=\"__1 _20\"></span>no <span class=\"__1 _c\"></span>estaban <span class=\"__1 _20\"></span>dispuestas <span class=\"__1 _20\"></span>(no <span class=\"__1 _3\"></span>dispuestas <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre de 2023<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span>2.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Deudas sin recurso a la do<span class=\"__1 _20\"></span>mi<span class=\"__1 _6\"></span>na<span class=\"__1 _3\"></span>nte<span class=\"ff1_1\">. </span></span></span>A <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 <span class=\"__1 _20\"></span>este <span class=\"__1 _3\"></span>concepto <span class=\"__1 _20\"></span>incorpora <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>\u00e1reas <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>Agua y Servicios Medioa<span class=\"__1 _3\"></span>mbienta<span class=\"__1 _3\"></span>les<span class=\"ls14\">. </span> \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>\u00c1rea <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Agua <span class=\"__1 _20\"></span>el i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>able <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>deuda <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>este <span class=\"__1 _20\"></span>apartado <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>1.1<span class=\"ls19\">02</span>.076 <span class=\"__1 _20\"></span>miles </span></span>de euros. Destaca el pr\u00e9stamo sindicad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> firmad<span class=\"__1 _3\"></span>o 22 de junio de 2022 por FCC Aqualia S.A. dentro del proceso de r<span class=\"__1 _3\"></span>efinanciaci\u00f3n lle<span class=\"__1 _3\"></span>vado a cabo.  El <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>nominal <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>sindicado <span class=\"__1 _7\"></span>asciende <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>1<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>100.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _7\"></span>inicial <span class=\"__1 _6\"></span>a tres a\u00f1<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>extendido por <span class=\"__1 _20\"></span>un a\u00f1<span class=\"__1 _3\"></span>o adici<span class=\"__1 _3\"></span>onal <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _20\"></span>2023 tal <span class=\"__1 _20\"></span>y como <span class=\"__1 _3\"></span>per<span class=\"__1 _3\"></span>mit\u00eda <span class=\"__1 _20\"></span>el contrato de financiaci\u00f3n. A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>pr\u00e9stamo <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>encuentra <span class=\"__1 _7\"></span>totalmente <span class=\"__1 _6\"></span>dispuesto <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>saldo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>figura por <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>concepto <span class=\"__1 _c\"></span>asciende <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>1.097.721 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>(1.097.458 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>2023), <span class=\"__1 _20\"></span>estando incluida <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>esta <span class=\"__1 _6\"></span>cifra <span class=\"__1 _7\"></span>882 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>intereses <span class=\"__1 _6\"></span>devengados <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>pagados <span class=\"__1 _7\"></span>(1.346 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros en 2023<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>FCC <span class=\"__1 _13\"></span>Aqualia, <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _13\"></span>dispone<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>60.000 <span class=\"__1 _7\"></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>p<span class=\"__1 _3\"></span>\u00f3lizas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>r\u00e9dito <span class=\"__1 _7\"></span>firmadas, <span class=\"__1 _13\"></span>las cuales no se encuentran<span class=\"__1 _20\"></span> dispuestas a 31 de diciembre<span class=\"__1 _3\"></span> de 2024. Durante el ejercici<span class=\"__1 _3\"></span>o 2024, con parte de los f<span class=\"__1 _3\"></span>ondos procedentes de la e<span class=\"__1 _3\"></span>misi\u00f3n del b<span class=\"__1 _3\"></span>ono de Georgia Global <span class=\"__1 _3\"></span>Utilities <span class=\"__1 _3\"></span>JSC, <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>cancel\u00f3 <span class=\"__1 _3\"></span>anticip<span class=\"__1 _3\"></span>adamente <span class=\"__1 _3\"></span>la fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _20\"></span>bilateral fir<span class=\"__1 _3\"></span>mada <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>2023 por <span class=\"__1 _3\"></span>parte<span class=\"__1 _3\"></span> de FCC <span class=\"__1 _6\"></span>Aqualia USA <span class=\"__1 _6\"></span>Corp. por importe <span class=\"__1 _6\"></span>nominal de 95.000 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de d\u00f3lares estadounidenses para la adquisici\u00f3n del contr<span class=\"__1 _3\"></span>ol de la sociedad <span class=\"__1 _3\"></span>Municipal Dis<span class=\"__1 _3\"></span>trict Services, <span class=\"__1 _3\"></span>Llc.  Esta <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _7\"></span>estaba <span class=\"__1 _7\"></span>totalmente <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>ispuesta<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _13\"></span>saldo <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _7\"></span>ascend\u00eda <span class=\"__1 _7\"></span>a 86.034 miles d<span class=\"__1 _3\"></span>e euros, de l<span class=\"__1 _3\"></span>os cuales 61 mile<span class=\"__1 _3\"></span>s de euros por int<span class=\"__1 _3\"></span>ereses devengado<span class=\"__1 _3\"></span>s y no pagados. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En <span class=\"__1 _13\"></span>Servici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>Medioambien<span class=\"__1 _3\"></span>tales, <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>Servicios <span class=\"__1 _13\"></span>M<span class=\"__1 _3\"></span>edio <span class=\"__1 _13\"></span>Ambien<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>Holdin<span class=\"__1 _3\"></span>g, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>cab<span class=\"__1 _3\"></span>ecera <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>\u00e1rea,<span class=\"__1 _20\"></span> </span></span>firm\u00f3 en <span class=\"__1 _3\"></span>junio de 20<span class=\"__1 _3\"></span>24 dos <span class=\"__1 _3\"></span>pr\u00e9stamos a <span class=\"__1 _3\"></span>largo p<span class=\"__1 _3\"></span>lazo por <span class=\"__1 _3\"></span>importe nominal <span class=\"__1 _20\"></span>total de 250.000 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _3\"></span>de euros cuyos fondos<span class=\"__1 _3\"></span> se destinaron a la<span class=\"__1 _3\"></span> compra del neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>o del grup<span class=\"ls31\">o </span>Urbas<span class=\"__1 _3\"></span>er en Reino <span class=\"__1 _3\"></span>Unido (nota<span class=\"__1 _3\"></span> 4)<span class=\"ls0_1\">.  </span>Con <span class=\"__1 _3\"></span>parte <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los f<span class=\"__1 _3\"></span>ondos <span class=\"__1 _20\"></span>procedentes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>bono realiz<span class=\"__1 _3\"></span>ada <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ctubre<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 2<span class=\"__1 _3\"></span>024 <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>realiz\u00f3<span class=\"__1 _3\"></span> una <span class=\"__1 _3\"></span>amortizaci\u00f3n <span class=\"__1 _20\"></span>anticipada <span class=\"__1 _3\"></span>voluntaria <span class=\"__1 _20\"></span>por 100.<span class=\"__1 _3\"></span>000 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>les <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros <span class=\"__1 _20\"></span>de n<span class=\"__1 _3\"></span>ominal, <span class=\"__1 _3\"></span>quedand<span class=\"__1 _3\"></span>o un <span class=\"__1 _20\"></span>saldo nominal vivo a cierr<span class=\"__1 _3\"></span>e de 20<span class=\"__1 _3\"></span>24 de 150.000 <span class=\"__1 _3\"></span>miles de euros.  A <span class=\"__1 _20\"></span>31 d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>saldo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>figura <span class=\"__1 _20\"></span>por e<span class=\"__1 _3\"></span>ste <span class=\"__1 _20\"></span>concepto <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>149.987 <span class=\"__1 _c\"></span>miles d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>euros, estando incluida en e<span class=\"__1 _3\"></span>sta cifra 400 mile<span class=\"__1 _3\"></span>s de euros por i<span class=\"__1 _3\"></span>ntereses devengad<span class=\"__1 _3\"></span>os no pagados. FCC <span class=\"__1 _6\"></span>M<span class=\"__1 _6\"></span>edi<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>Ambiente<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>S.A.U., <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _6\"></span>participada <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>\u00e1rea <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _7\"></span>Medioambiental<span class=\"__1 _3\"></span>es, <span class=\"__1 _7\"></span>firm\u00f3 en 2023 dos pr\u00e9stamos bilaterales a largo plazo por <span class=\"__1 _6\"></span>u<span class=\"__1 _20\"></span>n <span class=\"__1 _6\"></span>importe nominal total de 1<span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>0.000 miles de euros, <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>dispuestos <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2023.<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>Durante <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>dispusieron <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>su totalidad <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>financiar la <span class=\"__1 _6\"></span>compra <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sociedades<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unid<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>octubre <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizaron, de <span class=\"__1 _1a\"> </span>forma <span class=\"__1 _1a\"> </span>anticipada <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>voluntaria, <span class=\"__1 _1a\"> </span>50.000 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>nominal <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>parte <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>fondos<span class=\"__1 _3\"></span> procedentes de la <span class=\"__1 _3\"></span>emisi\u00f3n del bono. El saldo <span class=\"__1 _6\"></span>nominal vivo <span class=\"__1 _6\"></span>de esta financiaci\u00f3n <span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>ciende a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _6\"></span>de 2024 a 100.000 <span class=\"__1 _6\"></span>miles de euros.<span class=\"__1 _5f\"> </span>Adicionalmente,<span class=\"__1 _3\"></span> FCC Medio A<span class=\"__1 _3\"></span>mbiente S.A.U. disp<span class=\"__1 _3\"></span>one a 31 de diciembr<span class=\"__1 _3\"></span>e de 2024 p\u00f3lizas de cr<span class=\"__1 _3\"></span>\u00e9dito firmadas <span class=\"__1 _3\"></span>por i<span class=\"__1 _3\"></span>mporte n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>mi<span class=\"__1 _3\"></span>nal d<span class=\"__1 _3\"></span>e <span class=\"ls9\">31</span>0.<span class=\"__1 _3\"></span>000 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os, disp<span class=\"__1 _3\"></span>uestas <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>50.920 <span class=\"__1 _3\"></span>miles <span class=\"__1 _20\"></span>de euros <span class=\"__1 _3\"></span>a 31<span class=\"__1 _20\"></span> de d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>024 (de <span class=\"__1 _20\"></span><span class=\"ls19\">27<span class=\"ls0_1\">0.000 mil<span class=\"__1 _3\"></span>es de <span class=\"__1 _20\"></span>euros de <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>nominal, dispues<span class=\"__1 _3\"></span>tas <span class=\"__1 _20\"></span>en 132.363 <span class=\"__1 _3\"></span>miles </span></span>de euros a 31 de dicie<span class=\"__1 _3\"></span>mbre de 2023).  A <span class=\"__1 _2d\"> </span>31 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2024 <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _2d\"></span>Medio <span class=\"__1 _2d\"></span>Ambiente <span class=\"__1 _2d\"></span>S.A.U. <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _2d\"> </span>registrados <span class=\"__1 _2d\"></span>560 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _2d\"> </span>euros <span class=\"__1 _2d\"> </span>por intereses devengad<span class=\"__1 _3\"></span>os no pagados (56<span class=\"__1 _3\"></span>2 miles de eur<span class=\"__1 _3\"></span>os a 31 de dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre de<span class=\"__1 _3\"></span> 2023). La <span class=\"__1 _6\"></span>filial <span class=\"__1 _6\"></span>americana <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Environm<span class=\"__1 _3\"></span>ental <span class=\"__1 _6\"></span>Services LLC, <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>financiar <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>expansi\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctividad <span class=\"__1 _6\"></span>en Am\u00e9rica (nota 4), cuenta c<span class=\"__1 _3\"></span>on dos pr\u00e9stamos bilateral<span class=\"__1 _3\"></span>es dispuestos por un nomi<span class=\"__1 _3\"></span>nal total de 96.250 miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>(75.000 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <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>2023). <span class=\"__1 _13\"></span>Estos <span class=\"__1 _13\"></span>pr\u00e9stamos <span class=\"__1 _13\"></span>tienen amortizaciones parcial<span class=\"__1 _3\"></span>es y un<span class=\"__1 _3\"></span> vencimiento final a<span class=\"__1 _3\"></span> largo plazo entre<span class=\"__1 _3\"></span> 2027 y 20<span class=\"__1 _3\"></span>29.  A 31 de diciembre de 2024 el saldo qu<span class=\"__1 _3\"></span>e figura por este concepto asci<span class=\"__1 _3\"></span>ende a 92.646 mile<span class=\"__1 _3\"></span>s de euros (67.874 miles<span class=\"__1 _3\"></span> de euros en 20<span class=\"__1 _3\"></span>23). El Grupo <span class=\"__1 _3\"></span>FCC <span class=\"__1 _3\"></span>Environ<span class=\"__1 _3\"></span>ment <span class=\"__1 _3\"></span>CEE disp<span class=\"__1 _3\"></span>one de<span class=\"__1 _3\"></span> 17.678 <span class=\"__1 _20\"></span>miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> en <span class=\"__1 _3\"></span>p\u00f3lizas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>cr\u00e9d<span class=\"__1 _3\"></span>ito firmadas<span class=\"__1 _3\"></span>, d<span class=\"__1 _3\"></span>e las <span class=\"__1 _6\"></span>cuales <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>dispuesto <span class=\"__1 _6\"></span>1.8<span class=\"ls19\">63</span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>(1.840 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euro<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>dispu<span class=\"__1 _3\"></span>estos de los 18.399 mile<span class=\"__1 _3\"></span>s firmados a <span class=\"__1 _3\"></span>31 de diciembr<span class=\"__1 _3\"></span>e de 2023).  En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>actualidad <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _1a\"> </span>Environment <span class=\"__1 _1a\"> </span>(UK) <span class=\"__1 _1a\"> </span>mantiene <span class=\"__1 _1a\"> </span>una <span class=\"__1 _1a\"> </span>l\u00ednea <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>cr\u00e9dito <span class=\"__1 _1a\"> </span>revolving <span class=\"__1 _32\"> </span>por importe  nominal <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>30.000  miles <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>libras <span class=\"__1 _2c\"> </span>no <span class=\"__1 _2c\"> </span>dispuesta  a <span class=\"__1 _2c\"> </span>31 <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>diciembre  de <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>con vencimiento en o<span class=\"__1 _3\"></span>ctubre de 2025. El <span class=\"__1 _6\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>este <span class=\"__1 _6\"></span>apartado <span class=\"__1 _6\"></span>corresponde <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>deuda <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>subgrupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>a otras sociedades par<span class=\"__1 _3\"></span>ticipadas pri<span class=\"__1 _3\"></span>ncipalmente de \u00e1<span class=\"__1 _3\"></span>mbito naci<span class=\"__1 _3\"></span>onal<span class=\"ls14\">. </span> A <span class=\"__1 _1a\"> </span>3<span class=\"__1 _6\"></span>1 <span class=\"__1 _1a\"> </span>de  d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>2023 <span class=\"__1 _32\"> </span>se <span class=\"__1 _1a\"> </span>inclu\u00eda  ad<span class=\"__1 _3\"></span>icionalme<span class=\"__1 _3\"></span>nte <span class=\"__1 _32\"> </span>en <span class=\"__1 _1a\"> </span>\u201cDeudas  c<span class=\"__1 _3\"></span>on <span class=\"__1 _1a\"> </span>la  en<span class=\"__1 _3\"></span>tidad <span class=\"__1 _1a\"> </span>dom<span class=\"__1 _6\"></span>inan<span class=\"__1 _3\"></span>te\u201d <span class=\"__1 _32\"> </span>la financiaci\u00f3n <span class=\"__1 _13\"></span>correspondiente <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>Cemento <span class=\"__1 _13\"></span>e <span class=\"__1 _2d\"></span>Inmobiliaria, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>im<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>tes <span class=\"__1 _13\"></span>totales <span class=\"__1 _2d\"></span>de 139.263 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>772.841 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>respectivamente; <span class=\"__1 _1a\"> </span>q<span class=\"__1 _6\"></span>ue <span class=\"__1 _1a\"> </span>tal <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>como <span class=\"__1 _1a\"> </span>indic\u00e1bamos<span class=\"__1 _3\"></span> anteriormente,<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>en  el <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>se  han <span class=\"__1 _2c\"> </span>reclasificado  a <span class=\"__1 _2c\"> </span><span class=\"ffc\">\u201dPasivos  v<span class=\"__1 _6\"></span>incul<span class=\"__1 _3\"></span>ados  con <span class=\"__1 _2c\"> </span>activos <span class=\"__1 _2c\"> </span>no  corrientes </span>mantenidos <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>venta\u201d<span class=\"ff1_1\"> (notas <span class=\"__1 _20\"></span>2 y <span class=\"__1 _3\"></span>5). El<span class=\"__1 _3\"></span> detall<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"ls46\">la</span> <span class=\"__1 _3\"></span>deuda <span class=\"__1 _3\"></span>aportada <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>31 de d<span class=\"__1 _20\"></span>iciem<span class=\"__1 _6\"></span>br<span class=\"__1 _20\"></span>e de <span class=\"__1 _3\"></span>2023 p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r </span>dichas actividades e<span class=\"__1 _3\"></span>ra el sig<span class=\"__1 _3\"></span>uiente: \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Dentro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _6\"></span>\u00e1r<span class=\"__1 _3\"></span>ea <span class=\"__1 _6\"></span>de Inmobiliaria, se <span class=\"__1 _6\"></span>inclu<span class=\"ls28\">\u00eda</span> <span class=\"__1 _6\"></span>la deuda <span class=\"__1 _6\"></span>del grupo <span class=\"__1 _6\"></span>Realia y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>socie<span class=\"__1 _3\"></span>dad <span class=\"__1 _6\"></span>Jezz<span class=\"__1 _3\"></span>ine <span class=\"__1 _6\"></span>Uno </span></span>S.L.U., por imp<span class=\"__1 _3\"></span>orte de 475.082 <span class=\"ls1e\">y </span>297.759 miles de eur<span class=\"__1 _3\"></span>os respectiva<span class=\"__1 _3\"></span>mente. La <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>grupo <span class=\"__1 _6\"></span>Realia se <span class=\"__1 _6\"></span>compon<span class=\"ls28\">\u00eda</span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sindicado <span class=\"__1 _6\"></span>fir<span class=\"__1 _3\"></span>mado <span class=\"__1 _6\"></span>por Realia <span class=\"__1 _6\"></span>Patrimonio S.L.U., y de varias fin<span class=\"__1 _3\"></span>anciaciones bilat<span class=\"__1 _3\"></span>erales firmadas p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r Her<span class=\"__1 _3\"></span>manos Revilla,<span class=\"__1 _3\"></span> S.A. El <span class=\"__1 _1a\"> </span>pr\u00e9stamo <span class=\"__1 _2d\"> </span>sindicado <span class=\"__1 _1a\"> </span>fue <span class=\"__1 _1a\"> </span>firmad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>Realia<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _2d\"> </span>27 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>abril <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2017, <span class=\"__1 _1a\"> </span>por importe <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>582.000 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros, <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>vencimie<span class=\"__1 _3\"></span>ntos <span class=\"__1 _20\"></span>parciales <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _20\"></span>final <span class=\"__1 _20\"></span>abril <span class=\"__1 _20\"></span>2024. Con <span class=\"__1 _32\"> </span>fecha <span class=\"__1 _1a\"> </span>27  de <span class=\"__1 _1a\"> </span>abril <span class=\"__1 _1a\"> </span>de  20<span class=\"__1 _3\"></span>20,  sub<span class=\"__1 _3\"></span>scribi\u00f3 <span class=\"__1 _1a\"> </span>una <span class=\"__1 _32\"> </span>novaci\u00f3n <span class=\"__1 _1a\"> </span>modificativa <span class=\"__1 _32\"> </span>no <span class=\"__1 _1a\"> </span>extintiva <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>citado pr\u00e9stamo prorrogando el vencimiento hasta el 27 <span class=\"__1 _6\"></span>de abril<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>2025 y renegocian<span class=\"__1 _3\"></span>do una reducci\u00f3n del <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>argen <span class=\"__1 _20\"></span>aplicable <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>tipo <span class=\"__1 _20\"></span>de referencia <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>el c\u00e1lcu<span class=\"__1 _3\"></span>lo <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>intereses <span class=\"__1 _20\"></span>y ratifica<span class=\"__1 _3\"></span>ndo <span class=\"__1 _20\"></span>las garan<span class=\"__1 _3\"></span>t\u00edas actuales. <span class=\"__1 _6\"></span>Como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>novaci\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s <span class=\"__1 _7\"></span>aplicable <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>Euribor <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _6\"></span>un margen variable <span class=\"__1 _3\"></span>en funci\u00f3n del rati<span class=\"__1 _3\"></span>o de \u201cLoan to Value<span class=\"__1 _3\"></span>\u201d.<span class=\"ff1_1\"> </span>Adicionalmente,<span class=\"__1 _3\"></span> la citada<span class=\"__1 _20\"></span> sociedad firm<span class=\"__1 _3\"></span>\u00f3 un c<span class=\"__1 _3\"></span>ontrato <span class=\"__1 _3\"></span>de permu<span class=\"__1 _3\"></span>ta financiera<span class=\"__1 _3\"></span> de i<span class=\"__1 _20\"></span>nter\u00e9s (IRS) por <span class=\"__1 _3\"></span>el 70% <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>saldo <span class=\"__1 _20\"></span>vivo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>pr\u00e9stamo, <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>reducir <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>variaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>tipos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inter\u00e9s <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>impacto en los flujos de ef<span class=\"__1 _3\"></span>ectivo asociado a la fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _3\"></span>cubierta (nota 22).<span class=\"__1 _5f\"> </span>Esta financiaci<span class=\"__1 _3\"></span>\u00f3n exig<span class=\"ls28\">\u00eda</span> <span class=\"__1 _20\"></span>el cumplimiento <span class=\"__1 _3\"></span>de una<span class=\"__1 _20\"></span> serie de <span class=\"__1 _3\"></span>ratios <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os hasta s<span class=\"__1 _20\"></span>u vencimiento. <span class=\"ls47\">A </span>31 de diciembre<span class=\"__1 _3\"></span> de 2023 la Sociedad <span class=\"__1 _3\"></span>cumpl<span class=\"ls28\">\u00eda</span> con los cov<span class=\"__1 _3\"></span>enants establecid<span class=\"__1 _3\"></span>os.  A 31 <span class=\"__1 _20\"></span>de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _20\"></span>e 2023 <span class=\"__1 _20\"></span>el saldo p<span class=\"__1 _20\"></span>endiente de <span class=\"__1 _20\"></span>este pr\u00e9sta<span class=\"__1 _3\"></span>mo <span class=\"__1 _3\"></span>e<span class=\"ls3e\">ra</span> de <span class=\"__1 _20\"></span>440.494 m<span class=\"__1 _3\"></span>iles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os, l<span class=\"__1 _3\"></span>os intereses devengad<span class=\"__1 _3\"></span>os ascen<span class=\"__1 _3\"></span>d\u00edan a 4.156 miles de <span class=\"__1 _3\"></span>euros.  Por <span class=\"__1 _7\"></span>otra <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>arte, <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>gru<span class=\"__1 _3\"></span>po <span class=\"__1 _7\"></span>Realia <span class=\"__1 _7\"></span>consolida<span class=\"ls1a\">ba</span> <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _7\"></span>Planigesa, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>(que <span class=\"__1 _13\"></span>abs<span class=\"__1 _3\"></span>orbi\u00f3 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>la sociedad <span class=\"__1 _7\"></span>Herman<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>Revilla, <span class=\"__1 _6\"></span>S.A.), <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>ten\u00eda <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _7\"></span>concedidas <span class=\"__1 _6\"></span>p\u00f3lizas <span class=\"__1 _7\"></span>de cr\u00e9dito <span class=\"__1 _32\"> </span>y  pr<span class=\"__1 _3\"></span>\u00e9stamos <span class=\"__1 _1a\"> </span>con  un<span class=\"__1 _3\"></span>  l\u00edmite<span class=\"__1 _3\"></span>  qu<span class=\"__1 _3\"></span>e  asc<span class=\"__1 _3\"></span>end\u00edan <span class=\"__1 _32\"> </span><span class=\"ls39\">a  </span>60.<span class=\"__1 _3\"></span>000 <span class=\"__1 _32\"> </span>miles <span class=\"__1 _32\"> </span>de  eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de  los <span class=\"__1 _32\"> </span>cuales <span class=\"__1 _1a\"> </span>se enc<span class=\"ls31\">on</span>tra<span class=\"ls1a\">ba</span>n dispue<span class=\"__1 _3\"></span>stos los pr\u00e9sta<span class=\"__1 _3\"></span>mos en su t<span class=\"__1 _3\"></span>otalidad por 36.000 mil<span class=\"__1 _3\"></span>es de euro.  La <span class=\"__1 _6\"></span>soci<span class=\"__1 _3\"></span>edad Jezzine <span class=\"__1 _6\"></span>Uno, <span class=\"__1 _6\"></span>S.<span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>.U.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ten\u00eda un <span class=\"__1 _6\"></span>contra<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>de pr\u00e9stamo firmado <span class=\"__1 _6\"></span>el 19 <span class=\"__1 _6\"></span>de octubre de <span class=\"__1 _6\"></span>2021, por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>335.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>contemplaba <span class=\"__1 _6\"></span>vencimientos <span class=\"__1 _7\"></span>parciales <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>vencimiento<span class=\"__1 _3\"></span> final <span class=\"__1 _c\"></span>19 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>octubre <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>2026. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inter\u00e9s <span class=\"__1 _c\"></span>aplicable <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>pr\u00e9stamo <span class=\"__1 _c\"></span>e<span class=\"ls3e\">ra</span> <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>tipo <span class=\"__1 _c\"></span>fijo <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>mercado. A 31 <span class=\"__1 _20\"></span>de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _20\"></span>e 2023 <span class=\"__1 _20\"></span>el saldo p<span class=\"__1 _3\"></span>endiente <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>este pr\u00e9sta<span class=\"__1 _3\"></span>mo e<span class=\"ls3e\">ra</span> <span class=\"__1 _20\"></span>de 298.<span class=\"__1 _3\"></span>000 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>los intereses devengad<span class=\"__1 _3\"></span>os ascen<span class=\"__1 _3\"></span>d<span class=\"ls28\">\u00eda</span>n a 722 miles de eur<span class=\"__1 _3\"></span>os.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En el <span class=\"__1 _3\"></span>\u00e1rea d<span class=\"__1 _3\"></span>e Cement<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>, <span class=\"__1 _3\"></span>el impor<span class=\"__1 _3\"></span>te total <span class=\"__1 _3\"></span>de las<span class=\"__1 _3\"></span> deudas <span class=\"__1 _20\"></span>con entidades de <span class=\"__1 _20\"></span>cr\u00e9dito ascend<span class=\"ls28\">\u00eda</span> <span class=\"ls39\">a </span>139.<span class=\"__1 _3\"></span>263 </span></span>miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre<span class=\"__1 _3\"></span> de 2023<span class=\"ls14\">. </span> Este <span class=\"__1 _13\"></span>saldo <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>compon\u00edan <span class=\"__1 _13\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>subordinad<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>Cementos<span class=\"__1 _3\"></span> Portland  Valderri<span class=\"__1 _3\"></span>vas,  S.A.  por  importe<span class=\"__1 _3\"></span>  original  de<span class=\"__1 _3\"></span>  80.000  miles  de<span class=\"__1 _3\"></span>  euros.  Este  pr\u00e9stam<span class=\"__1 _3\"></span>o  fue amortizado <span class=\"__1 _2d\"></span>parcialm<span class=\"__1 _3\"></span>ente, <span class=\"__1 _2d\"></span>renovado <span class=\"__1 _13\"></span>y <span class=\"__1 _1a\"> </span>modificad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2020, <span class=\"__1 _2d\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2021, <span class=\"__1 _2d\"> </span>as\u00ed <span class=\"__1 _2d\"></span>como <span class=\"__1 _2d\"> </span>en octubre de 2022 <span class=\"__1 _3\"></span>y septiembre d<span class=\"__1 _3\"></span>e 2023. Con fecha <span class=\"__1 _3\"></span>20 de<span class=\"__1 _3\"></span> octub<span class=\"__1 _3\"></span>re de <span class=\"__1 _3\"></span>2022 se <span class=\"__1 _3\"></span>firm\u00f3 un <span class=\"__1 _3\"></span>nuevo <span class=\"__1 _3\"></span>convenio<span class=\"__1 _3\"></span> por <span class=\"__1 _3\"></span>el que s<span class=\"__1 _20\"></span>e acord\u00f3 la <span class=\"__1 _3\"></span>extensi\u00f3n d<span class=\"__1 _3\"></span>el vencimiento d<span class=\"__1 _3\"></span>el pr\u00e9sta<span class=\"__1 _3\"></span>mo <span class=\"__1 _3\"></span>al 20 de<span class=\"__1 _3\"></span> octubre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>25 y <span class=\"__1 _3\"></span>la modifi<span class=\"__1 _3\"></span>caci\u00f3n del <span class=\"__1 _3\"></span>tipo de <span class=\"__1 _3\"></span>inter\u00e9s <span class=\"__1 _3\"></span>de un <span class=\"__1 _20\"></span>tipo fijo a uno variable Eurib<span class=\"__1 _20\"></span>or 6 meses m\u00e1s un diferencial<span class=\"__1 _20\"></span> de mercado. Entre <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>ero y <span class=\"__1 _6\"></span>septiembre<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>202<span class=\"__1 _3\"></span>3 <span class=\"__1 _6\"></span>se llevaron a <span class=\"__1 _6\"></span>cabo amortizaciones por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte de 35<span class=\"__1 _6\"></span>.<span class=\"__1 _20\"></span>0<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 miles de euros.  Con fe<span class=\"__1 _3\"></span>cha <span class=\"__1 _20\"></span>21 de <span class=\"__1 _3\"></span>septiembr<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2023 <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>firm\u00f3 un <span class=\"__1 _20\"></span>nuevo c<span class=\"__1 _3\"></span>onvenio <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>el que <span class=\"__1 _20\"></span>se ampliab<span class=\"__1 _3\"></span>a el<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>importe del principal en <span class=\"__1 _3\"></span>35.000 miles de euros. En <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>\u00fa<span class=\"__1 _3\"></span>ltimo <span class=\"__1 _7\"></span>trimestre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _6\"></span>amortiza<span class=\"__1 _6\"></span>ron <span class=\"__1 _6\"></span>20.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _7\"></span>A <span class=\"__1 _7\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de 2023 el saldo viv<span class=\"__1 _3\"></span>o de este pr\u00e9sta<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>o e<span class=\"ls3e\">ra</span> de 50.4<span class=\"__1 _3\"></span><span class=\"ls9\">05<span class=\"ls0_1\"> miles de <span class=\"__1 _3\"></span>euros.  </span></span>Cementos <span class=\"__1 _1a\"> </span>Po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tland  Val<span class=\"__1 _3\"></span>derrivas, <span class=\"__1 _1a\"> </span>S.A.  ten\u00eda <span class=\"__1 _1a\"> </span>tambi\u00e9n  firmadas <span class=\"__1 _1a\"> </span>dos <span class=\"__1 _32\"> </span>operaciones <span class=\"__1 _1a\"> </span>de  financiaci<span class=\"__1 _3\"></span>\u00f3n bilateral por imp<span class=\"__1 _3\"></span>orte de 25.000 y 50.000 <span class=\"__1 _3\"></span>miles de euros, con <span class=\"__1 _3\"></span>vencimientos juni<span class=\"__1 _3\"></span>o 2026 y juli<span class=\"__1 _3\"></span>o 2024 respectivament<span class=\"__1 _3\"></span>e y devenga<span class=\"ls1a\">ba</span>n un<span class=\"__1 _3\"></span> tipo de inter\u00e9s de Eur<span class=\"__1 _3\"></span>ibor m\u00e1s un diferencial<span class=\"__1 _3\"></span> de mercad<span class=\"__1 _3\"></span>o.  En <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>a\u00f1o <span class=\"__1 _2d\"> </span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>realiz\u00f3 <span class=\"__1 _1a\"> </span>una <span class=\"__1 _32\"> </span>amortiza<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>voluntaria <span class=\"__1 _1a\"> </span>parcial <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>5.000 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>la financiaci\u00f3n de 50.<span class=\"__1 _3\"></span>000 miles de euros, y <span class=\"__1 _3\"></span>con fecha 3 de octubre d<span class=\"__1 _3\"></span>e 2023 se formali<span class=\"__1 _3\"></span>z\u00f3<span class=\"__1 _6\"></span> la extensi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> de su vencimient<span class=\"__1 _3\"></span>o a julio 202<span class=\"__1 _3\"></span>5.  A 31 de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre de 2023 el saldo vivo de estos pr\u00e9stamos es de 25.000 y 45.000 miles de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os (25.000 y 50.0<span class=\"__1 _3\"></span>00 miles de e<span class=\"__1 _3\"></span>uros a 31 de dici<span class=\"__1 _3\"></span>embre de 2022).<span class=\"__1 _5f\"> </span>Adicionalmente,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>2022 <span class=\"__1 _7\"></span>firmar<span class=\"__1 _3\"></span>on <span class=\"__1 _7\"></span>dos <span class=\"__1 _6\"></span>l\u00edneas <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>total <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>25<span class=\"__1 _6\"></span>.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _3\"></span>cuyo <span class=\"__1 _3\"></span>plazo <span class=\"__1 _3\"></span>fue <span class=\"__1 _3\"></span>extendid<span class=\"__1 _3\"></span>o en <span class=\"__1 _20\"></span>un a\u00f1o <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>el e<span class=\"__1 _3\"></span>jercicio <span class=\"__1 _3\"></span>2023. <span class=\"__1 _3\"></span>Al <span class=\"__1 _3\"></span>31 d<span class=\"__1 _3\"></span>e dici<span class=\"__1 _3\"></span>embre <span class=\"__1 _20\"></span>de 2023 <span class=\"__1 _20\"></span>se hab\u00edan dispuesto <span class=\"ls1b\">en<span class=\"__1 _3\"></span><span class=\"ls0_1\"> 11.031 miles d<span class=\"__1 _3\"></span>e euros. </span></span>3.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Deudas con recurso limita<span class=\"__1 _20\"></span>do por financiaci\u00f3n de proyectos<span class=\"__1 _3\"></span>.</span></span><span class=\"ff9 ls0_1\"><span class=\"ff3_1\"><span class=\"ff1_1\"> </span></span></span>En las q<span class=\"__1 _3\"></span>ue se<span class=\"__1 _3\"></span> engl<span class=\"__1 _3\"></span>oban t<span class=\"__1 _3\"></span>odas aqu<span class=\"__1 _3\"></span>ellas finan<span class=\"__1 _3\"></span>ciaciones g<span class=\"__1 _20\"></span>arantizadas \u00fanicamente <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>el propio<span class=\"__1 _3\"></span> proye<span class=\"__1 _3\"></span>cto y<span class=\"__1 _3\"></span> por su capacidad de generaci\u00f3n de caja, que soportar\u00e1 la totalidad del pago del servicio de la <span class=\"__1 _6\"></span>deud<span class=\"__1 _3\"></span>a, y que, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>ning\u00fan <span class=\"__1 _6\"></span>caso, <span class=\"__1 _6\"></span>estar\u00e1 <span class=\"__1 _6\"></span>garantizado <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>matriz <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>o cualquier otra empresa<span class=\"__1 _3\"></span> del Grup<span class=\"__1 _3\"></span>o FCC. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">FCC Medio A<span class=\"__1 _3\"></span>mbiente Reino<span class=\"__1 _3\"></span> Unido.  </span></span>En <span class=\"__1 _6\"></span>2018 <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Energy <span class=\"__1 _6\"></span>Ltd, <span class=\"__1 _6\"></span>cuyos <span class=\"__1 _6\"></span>activos <span class=\"__1 _7\"></span>son <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>incineradoras <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Eastcroft <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Allington, emiti\u00f3 deuda por un importe nominal de 207.361 miles de libras. Esta deuda tiene un plazo de 20 a\u00f1os <span class=\"__1 _6\"></span>(vencimiento <span class=\"__1 _6\"></span>\u00faltimo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>1<span class=\"__1 _6\"></span>7 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2038) <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>tres <span class=\"__1 _7\"></span>tramos <span class=\"__1 _6\"></span>distintos, <span class=\"__1 _6\"></span>dos <span class=\"__1 _6\"></span>institucionales <span class=\"__1 _6\"></span>por importe nominal total inicial de <span class=\"__1 _6\"></span>145.0<span class=\"__1 _3\"></span>00 miles de libras <span class=\"__1 _6\"></span>descrit<span class=\"__1 _3\"></span>os en <span class=\"__1 _6\"></span>el apartado<span class=\"__1 _3\"></span> a) <span class=\"__1 _6\"></span>de esta misma nota, y uno comercial de 62.361 <span class=\"__1 _3\"></span>miles de libras de nominal. El tipo de inter\u00e9s del tramo comer<span class=\"__1 _3\"></span>cial es <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>tipo <span class=\"__1 _6\"></span>variable <span class=\"__1 _6\"></span>cubierto <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>permuta <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>inter\u00e9s <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>vierte <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>fijo <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>margen ascendente hasta el <span class=\"__1 _3\"></span>2,75% d<span class=\"__1 _3\"></span>urante la vida del pr<span class=\"__1 _3\"></span>oyecto.  Se <span class=\"__1 _6\"></span>han realizado <span class=\"__1 _6\"></span>amortizac<span class=\"__1 _20\"></span>io<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del tramo <span class=\"__1 _6\"></span>comercial<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>2024 por <span class=\"__1 _6\"></span>importe nom<span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>al <span class=\"__1 _6\"></span>de 2.667 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>libras. A <span class=\"__1 _6\"></span>cierre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>la deuda <span class=\"__1 _6\"></span>nominal pendiente <span class=\"__1 _6\"></span>de amortizar <span class=\"__1 _6\"></span>del tramo <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omercial es de 44.384 miles de lib<span class=\"__1 _3\"></span>ras. La financiaci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _20\"></span>FCC Energy L<span class=\"__1 _3\"></span>td al s<span class=\"__1 _3\"></span>er una<span class=\"__1 _3\"></span> finan<span class=\"__1 _3\"></span>ciaci\u00f3n de <span class=\"__1 _3\"></span>proyect<span class=\"__1 _3\"></span>o incluye <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>garant\u00edas <span class=\"__1 _3\"></span>est\u00e1ndar<span class=\"__1 _3\"></span> de este <span class=\"__1 _6\"></span>tipo de financiaciones, como son <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> pignoraci\u00f3n de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> acciones <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>compa\u00f1\u00eda y del <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>esto de sus acti<span class=\"__1 _3\"></span>vos, que incluy<span class=\"__1 _3\"></span>en las soci<span class=\"__1 _3\"></span>edades que <span class=\"__1 _3\"></span>operan las d<span class=\"__1 _3\"></span>os plantas d<span class=\"__1 _3\"></span>e inciner<span class=\"__1 _3\"></span>aci\u00f3n de residuos. Por otr<span class=\"__1 _3\"></span>a p<span class=\"__1 _3\"></span>arte, <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ctubre<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 2016 <span class=\"__1 _3\"></span>FCC (E<span class=\"__1 _3\"></span>&amp;M) <span class=\"__1 _3\"></span>Ltd, <span class=\"__1 _3\"></span>firm\u00f3 <span class=\"__1 _20\"></span>un contrat<span class=\"__1 _3\"></span>o de <span class=\"__1 _20\"></span>142 mill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _20\"></span>de libras <span class=\"__1 _20\"></span>para dise\u00f1ar, financiar, cons<span class=\"__1 _3\"></span>truir y operar el Centro de Recuperaci\u00f3n de Energ<span class=\"__1 _3\"></span>\u00eda y Recursos de Millerh<span class=\"__1 _3\"></span>ill<span class=\"__1 _3\"></span> (RERC, <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>siglas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>ingl\u00e9s), <span class=\"__1 _6\"></span>Midlothian, <span class=\"__1 _6\"></span>situado <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>afueras <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Edimburg<span class=\"__1 _3\"></span>o. <span class=\"__1 _7\"></span>La <span class=\"__1 _6\"></span>planta <span class=\"__1 _7\"></span>ten\u00eda inicialmente <span class=\"__1 _7\"></span>dos <span class=\"__1 _13\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>sindicad<span class=\"__1 _3\"></span>os, <span class=\"__1 _13\"></span>uno <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>impo<span class=\"__1 _6\"></span>rte <span class=\"__1 _7\"></span>nominal <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>75.<span class=\"ls19\">71<span class=\"__1 _6\"></span></span>3 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lib<span class=\"__1 _3\"></span>ras, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on vencimiento en <span class=\"__1 _7\"></span>agosto <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2042, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>otro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>36.9<span class=\"ls19\">00<span class=\"__1 _6\"></span></span> miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>libras <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>nominal cuyo <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _6\"></span>se produjo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>mayo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2020. <span class=\"__1 _3\"></span>Los <span class=\"__1 _20\"></span>m\u00e1rgenes <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _20\"></span>2042 <span class=\"__1 _20\"></span>van <span class=\"__1 _20\"></span>desde el <span class=\"__1 _c\"></span>3% hasta<span class=\"__1 _20\"></span> el <span class=\"__1 _13\"></span>3,5%. <span class=\"__1 _13\"></span>Se <span class=\"__1 _2d\"></span>han <span class=\"__1 _13\"></span>realizado <span class=\"__1 _13\"></span>amortizaciones <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>nominal <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>2.557 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de libras. A cierre de <span class=\"__1 _3\"></span>2024 la deuda no<span class=\"__1 _3\"></span>minal pendiente d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizar es de 62.44<span class=\"__1 _3\"></span>7 miles de libras.<span class=\"__1 _3\"></span> En <span class=\"__1 _2d\"></span>junio <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>2024, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"></span>Servicios <span class=\"__1 _13\"></span>Medio <span class=\"__1 _2d\"></span>Ambien<span class=\"__1 _3\"></span>te <span class=\"__1 _2d\"></span>complet\u00f3 <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>compra <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>negocio <span class=\"__1 _2d\"></span>de Urbaser <span class=\"__1 _1d\"> </span>en <span class=\"__1 _1d\"> </span>Reino <span class=\"__1 _37\"> </span>Unid<span class=\"__1 _3\"></span>o. <span class=\"__1 _1d\"> </span>La <span class=\"__1 _37\"> </span>adquisi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1d\"> </span>trajo <span class=\"__1 _1d\"> </span>consigo <span class=\"__1 _37\"> </span>la <span class=\"__1 _34\"> </span>financiaci\u00f3n <span class=\"__1 _34\"> </span>estructurada <span class=\"__1 _37\"> </span>d<span class=\"__1 _20\"></span>e Gloucestershire y la consoli<span class=\"__1 _3\"></span>daci\u00f3n de Mercia, de la que FCC Medio Ambiente Reino Unido ya ten\u00eda el 50% de las acci<span class=\"__1 _3\"></span>ones de la soci<span class=\"__1 _3\"></span>edad propietaria de<span class=\"__1 _3\"></span> la planta (nota 4). <span class=\"__1 _3\"></span> El <span class=\"__1 _20\"></span>proyecto <span class=\"__1 _20\"></span>Gloucestershir<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>engloba <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>construcci\u00f3n, <span class=\"__1 _20\"></span>operaci\u00f3n <span class=\"__1 _20\"></span>y <span class=\"__1 _c\"></span>mantenimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>planta <span class=\"__1 _20\"></span>EfW en el condado de Glou<span class=\"__1 _3\"></span>cestershire. En la a<span class=\"__1 _3\"></span>ctualidad esta plan<span class=\"__1 _3\"></span>ta est\u00e1 ya operati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a,<span class=\"__1 _3\"></span> y la deuda que s<span class=\"__1 _3\"></span>e ha <span class=\"__1 _20\"></span>utilizado <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>financiar <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nstrucci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _c\"></span>tiene <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>nominal <span class=\"__1 _20\"></span>vivo <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 de 147.000 <span class=\"__1 _3\"></span>miles de libras.  Se trata de una financiaci\u00f3n sindicada estructurada e<span class=\"__1 _3\"></span>n varios tramos. El tipo <span class=\"__1 _6\"></span>de inter\u00e9s<span class=\"__1 _3\"></span> variable de esta financiaci\u00f3n<span class=\"__1 _3\"></span> est\u00e1 cubierto c<span class=\"__1 _3\"></span>on una per<span class=\"__1 _3\"></span>muta de in<span class=\"__1 _3\"></span>ter\u00e9s que l<span class=\"__1 _3\"></span>o convierte<span class=\"__1 _3\"></span> en fijo m\u00e1s un<span class=\"__1 _3\"></span> margen<span class=\"__1 _20\"></span> que va desde un <span class=\"__1 _3\"></span>2,4% hasta un 4,0%. (nota <span class=\"__1 _3\"></span>23).<span class=\"__1 _5f\"> </span>Esta <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>tiene <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>plazo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>22 <span class=\"__1 _7\"></span>a\u00f1os, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _6\"></span>final <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>marzo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2042. <span class=\"__1 _6\"></span>Se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>realizado amortizaciones duran<span class=\"__1 _3\"></span>te 2024 por i<span class=\"__1 _3\"></span>mporte no<span class=\"__1 _3\"></span>minal de 4.300 mile<span class=\"__1 _3\"></span>s de libras. El p<span class=\"__1 _3\"></span>royecto d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Mercia in<span class=\"__1 _3\"></span>cluye <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>construcci\u00f3n <span class=\"__1 _20\"></span>y operac<span class=\"__1 _3\"></span>i\u00f3n d<span class=\"__1 _3\"></span>e m\u00e1s <span class=\"__1 _20\"></span>de 25 <span class=\"__1 _3\"></span>instala<span class=\"__1 _3\"></span>ciones, <span class=\"__1 _3\"></span>entre la<span class=\"__1 _3\"></span>s q<span class=\"__1 _3\"></span>ue destacan una plan<span class=\"__1 _3\"></span>ta EfW, u<span class=\"__1 _20\"></span>na planta separadora de <span class=\"__1 _3\"></span>materiales, cua<span class=\"__1 _20\"></span>tro estaciones de transfe<span class=\"__1 _3\"></span>rencia<span class=\"__1 _3\"></span> y 1<span class=\"__1 _3\"></span>7 puntos<span class=\"__1 _3\"></span> li<span class=\"__1 _3\"></span>mpios. <span class=\"__1 _3\"></span>La d<span class=\"__1 _3\"></span>euda <span class=\"__1 _20\"></span>tiene dos <span class=\"__1 _20\"></span>tramos, a<span class=\"__1 _3\"></span>mbos con <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _3\"></span>final <span class=\"__1 _3\"></span>en 20<span class=\"__1 _3\"></span>29 <span class=\"__1 _3\"></span>y c<span class=\"__1 _3\"></span>on un <span class=\"__1 _20\"></span>tipo fijo de 6,31%.<span class=\"__1 _3\"></span> A cierre de 2024 la <span class=\"__1 _6\"></span>deud<span class=\"__1 _3\"></span>a nominal pendiente<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>amo<span class=\"__1 _3\"></span>rtizar es de 115.630 miles de libras y durante el 2024 se han realiz<span class=\"__1 _3\"></span>ado amortizacion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or importe nominal de 5.<span class=\"__1 _3\"></span>847 miles de l<span class=\"__1 _20\"></span>ibras.<span class=\"__1 _6\"></span> Como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _7\"></span>anterior, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>dici<span class=\"__1 _20\"></span>embre <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>contab<span class=\"__1 _3\"></span>le <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>eudas <span class=\"__1 _13\"></span>con<span class=\"__1 _20\"></span> entidades <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>cr\u00e9dito <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>FCC <span class=\"__1 _1a\"> </span>Medio <span class=\"__1 _2d\"> </span>Ambiente <span class=\"__1 _1a\"> </span>Rein<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>Unido, <span class=\"__1 _1a\"> </span>S.L.U, <span class=\"__1 _1a\"> </span>corresp<span class=\"__1 _3\"></span>onden <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>UBB <span class=\"__1 _1a\"> </span>Waste (Gloucester) <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>td. <span class=\"__1 _20\"></span>178.552 miles<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> euros,<span class=\"__1 _3\"></span> Mercia<span class=\"__1 _3\"></span> Was<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>Management, Ltd.<span class=\"__1 _20\"></span> 139.452 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> euros,<span class=\"__1 _3\"></span> FCC <span class=\"__1 _1a\"> </span>Energy <span class=\"__1 _2d\"> </span>Ltd. <span class=\"__1 _1a\"> </span>52.107 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>(52.679 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>31<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>2023) <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _2d\"> </span>E&amp;M (Edimburgo), <span class=\"__1 _13\"></span>participada <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"> </span>Environment <span class=\"__1 _13\"></span>Developments <span class=\"__1 _2d\"></span>Ltd., <span class=\"__1 _13\"></span> <span class=\"__1 _2d\"></span>74.516 <span class=\"__1 _2d\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(73.944 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023); <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>rec<span class=\"__1 _20\"></span>urso<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>limitad<span class=\"__1 _20\"></span>o <span class=\"__1 _2d\"></span>por financiaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>proye<span class=\"__1 _3\"></span>cto, <span class=\"__1 _6\"></span>h<span class=\"__1 _3\"></span>asta <span class=\"__1 _6\"></span>el importe <span class=\"__1 _6\"></span>total <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontable <span class=\"__1 _6\"></span>de 481.983 m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _6\"></span>corr<span class=\"__1 _3\"></span>esponde a deuda de otras soci<span class=\"__1 _3\"></span>edades que integran<span class=\"__1 _3\"></span> el Grupo FC<span class=\"__1 _3\"></span>C en Reino Unid<span class=\"__1 _3\"></span>o.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">La <span class=\"__1 _20\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Aquajerez, <span class=\"__1 _20\"></span>S.L. <span class=\"__1 _20\"></span>se firm\u00f3 <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>2016 <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>ascend\u00eda <span class=\"__1 _20\"></span>a un <span class=\"__1 _c\"></span>importe n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _c\"></span>de <span class=\"ls9\">40</span>.0<span class=\"__1 _3\"></span>00 <span class=\"__1 _20\"></span>miles </span></span>de <span class=\"__1 _3\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>plazo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>15 a<span class=\"__1 _3\"></span>\u00f1os <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>amortizacione<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span>mestrales <span class=\"__1 _20\"></span>desde <span class=\"__1 _20\"></span>enero <span class=\"__1 _20\"></span>2017. <span class=\"__1 _20\"></span>D<span class=\"__1 _6\"></span>uran<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>2019 FCC Aqualia, <span class=\"__1 _6\"></span>S.A. que ya <span class=\"__1 _6\"></span>os<span class=\"__1 _3\"></span>tentaba el 5<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>% <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>esta<span class=\"__1 _3\"></span> sociedad, adquiri\u00f3 <span class=\"__1 _6\"></span>el 49% restante y <span class=\"__1 _6\"></span>procedi\u00f3<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> la ampliaci\u00f3n del cr\u00e9di<span class=\"__1 _3\"></span>to inicial ha<span class=\"__1 _3\"></span>sta un importe no<span class=\"__1 _3\"></span>minal de <span class=\"ls19\">65</span>.000 miles de <span class=\"__1 _3\"></span>euros.  A <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>contable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>esta <span class=\"__1 _7\"></span>deuda <span class=\"__1 _7\"></span>asciende <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>39.989 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros (4<span class=\"ls0_1\">4.742 miles en <span class=\"__1 _3\"></span>2023<span class=\"ls17\">).</span> </span>\u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Sociedad <span class=\"__1 _13\"></span>Concesionaria <span class=\"__1 _2d\"></span>Tranv\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>Murcia, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _1a\"> </span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"> </span>durante <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>ejerci<span class=\"__1 _3\"></span>cio <span class=\"__1 _2d\"></span>2022 <span class=\"__1 _2d\"></span>pas\u00f3 <span class=\"__1 _2d\"> </span>a </span></span>ostentar el <span class=\"__1 _3\"></span>control d<span class=\"__1 _3\"></span>e esta <span class=\"__1 _3\"></span>sociedad, inc<span class=\"__1 _3\"></span>orporando un impor<span class=\"__1 _3\"></span>te contable <span class=\"__1 _3\"></span>de 104.8<span class=\"__1 _3\"></span>98 miles de <span class=\"__1 _3\"></span>euros<span class=\"__1 _20\"></span> de deuda con entidade<span class=\"__1 _3\"></span>s de cr\u00e9dit<span class=\"__1 _3\"></span>o a 31 de diciembr<span class=\"__1 _3\"></span>e de 2022. Esta <span class=\"__1 _2c\"> </span>financiaci\u00f3n  corresponde  a <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>cr\u00e9dito <span class=\"__1 _2c\"> </span>sindicado <span class=\"__1 _2c\"> </span>estructurado  en <span class=\"__1 _2c\"> </span>febrero <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>2018,  con amortizaciones<span class=\"__1 _3\"></span> semestrales y vencimiento<span class=\"__1 _3\"></span> final 30 de junio de 2037. A 31 de diciembre de 2023 el<span class=\"__1 _3\"></span> importe contabl<span class=\"__1 _3\"></span>e de esta deuda ascend\u00eda a<span class=\"__1 _3\"></span> 101.677 <span class=\"__1 _3\"></span>miles de euros. Durante <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>amortiza <span class=\"__1 _6\"></span>anticipadament<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>fondos propios. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ffc\">Dentro <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>\u201cResto <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Deudas <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _2d\"> </span>recurso <span class=\"__1 _1a\"> </span>limitado <span class=\"__1 _2d\"></span>por <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>proye<span class=\"__1 _3\"></span>ctos\u201d <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>incluyen </span></span>sociedades <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>proyecto <span class=\"__1 _20\"></span>de las<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>\u00e1reas d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Agua, <span class=\"__1 _20\"></span>destaca Aq<span class=\"__1 _3\"></span>uos <span class=\"__1 _20\"></span>El <span class=\"__1 _3\"></span>Realito, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>C.V.<span class=\"__1 _3\"></span> con <span class=\"__1 _38\"> </span>saldo <span class=\"__1 _38\"> </span>contable <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>31.007 <span class=\"__1 _38\"> </span>miles <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>euros; <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>Medioambientales, <span class=\"__1 _14\"> </span>Gipuzkoa Ingurumena Bi, S.A. c<span class=\"__1 _3\"></span>on saldo contable d<span class=\"__1 _3\"></span>e 19.868 mile<span class=\"__1 _3\"></span>s de euros. A <span class=\"__1 _6\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>producid<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>incumpli<span class=\"__1 _3\"></span>mientos de <span class=\"__1 _6\"></span>ratios financieros <span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>ociados a <span class=\"__1 _6\"></span>las deudas <span class=\"__1 _20\"></span>por finan<span class=\"__1 _3\"></span>ciaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>proyecto, <span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mando <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>tampoco <span class=\"__1 _20\"></span>se in<span class=\"__1 _3\"></span>cumplir\u00e1n <span class=\"__1 _20\"></span>durante <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>2025. Las <span class=\"__1 _20\"></span>garant\u00edas <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>orgadas <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>estos <span class=\"__1 _3\"></span>pr\u00e9stamos <span class=\"__1 _c\"></span>son <span class=\"__1 _20\"></span>reales <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>basan <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>financiados <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>repagan la  deuda  con  los  propios  flujos,  sin  que  existan  garant\u00edas  ad<span class=\"__1 _3\"></span>icionales  otorgad<span class=\"__1 _3\"></span>as  por  la  Sociedad Dominante <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>pignoraci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>acciones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>veh\u00edculo <span class=\"__1 _20\"></span>propietarias <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>citados <span class=\"__1 _c\"></span>activos financieros que pu<span class=\"__1 _3\"></span>edan haberse c<span class=\"__1 _3\"></span>oncedido en su cas<span class=\"__1 _3\"></span>o.<span class=\"__1 _5f\"> </span>El detall<span class=\"__1 _3\"></span>e de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>deudas <span class=\"__1 _3\"></span>con entidad<span class=\"__1 _3\"></span>es de<span class=\"__1 _3\"></span> cr\u00e9di<span class=\"__1 _3\"></span>to por<span class=\"__1 _3\"></span> di<span class=\"__1 _3\"></span>visa e <span class=\"__1 _3\"></span>importes<span class=\"__1 _3\"></span> dispues<span class=\"__1 _3\"></span>tos <span class=\"__1 _3\"></span>a 31 d<span class=\"__1 _20\"></span>e diciembre d<span class=\"__1 _3\"></span>e 2024 y 2023 es el sigu<span class=\"__1 _3\"></span>iente: Euros D\u00f3lares USA Libras esterlinas Resto Total 2024<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos 10 <span class=\"ls0_1\"> </span>- - - 10 <span class=\"ls0_1\"> </span>Deuda sin recurso a la dominante 1.413.628  93.306  - 3.974  1.510.908  Deudas con recurso  limitado por  financiaci\u00f3n de proyectos 68.791  - 481.983  35.078  585.852  1.482.429 <span class=\"ls0_1\"> </span>93.306 <span class=\"ls0_1\"> </span>481.983 <span class=\"ls0_1\"> </span>39.052 <span class=\"ls0_1\"> </span>2.096.770 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos 73 <span class=\"ls0_1\"> </span>- - - 73 <span class=\"ls0_1\"> </span>Deuda sin recurso a la dominante 2.150.117  154.629  - 11.985  2.316.731  Deudas con recurso  limitado por  financiaci\u00f3n de proyectos 177.388  - 167.089  48.648  393.125  2.327.578 <span class=\"ls0_1\"> </span>154.629 <span class=\"ls0_1\"> </span>167.089 <span class=\"ls0_1\"> </span>60.633 <span class=\"ls0_1\"> </span>2.709.929 <span class=\"ls0_1\"> </span>Los <span class=\"__1 _7\"></span>cr\u00e9ditos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>d\u00f3lares <span class=\"__1 _7\"></span>USA <span class=\"__1 _7\"></span>financian <span class=\"__1 _13\"></span>pr<span class=\"__1 _3\"></span>incipalmente <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>segmento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Ser<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ici<span class=\"__1 _3\"></span>os Medioambientales <span class=\"__1 _38\"> </span>en <span class=\"__1 _18\"> </span>Estados <span class=\"__1 _38\"> </span>Unidos; <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>contratados <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>libras <span class=\"__1 _18\"> </span>esterlinas <span class=\"__1 _38\"> </span>corresponden <span class=\"__1 _38\"> </span>a <span class=\"__1 _18\"> </span>las financiaciones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Medi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>Ambiente <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unido; y <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Rest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>monedas <span class=\"__1 _6\"></span>destaca <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> 2024 la <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciaci\u00f3n de Aquos El <span class=\"__1 _6\"></span>Realito, S.A. de C.V. <span class=\"__1 _6\"></span>en pesos mexicanos por importe <span class=\"__1 _6\"></span>de 31.007 miles y <span class=\"ls0_1\">Qatarat Saquia <span class=\"__1 _3\"></span>Desalinati<span class=\"__1 _3\"></span>on en riyales saud\u00edes p<span class=\"__1 _3\"></span>or importe de<span class=\"__1 _3\"></span> 4.071 miles de e<span class=\"__1 _3\"></span>uros<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span></span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3e\"> </span><span class=\"ff3_1\">Otros pasivos<span class=\"__1 _3\"></span> financieros <span class=\"__1 _3\"></span>no corrientes </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>No corrientes Deuda por arrendamiento (nota 10) 382.031  358.372  Deudas financieras terceros ajenos al grupo 54.179  100.328  Pasivos por derivados financieros (nota 23) 1.418  1.700  Fianzas y dep\u00f3sitos recibidos 52.979  71.918  Otros conceptos 33.774  40.114  524.381 <span class=\"ls0_1\"> </span>572.432 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>\u201dPasivos <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>activos <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _7\"></span>mantenidos para la venta\u201d 43.443 miles de euros que aportaban<span class=\"__1 _3\"></span> a 31 de m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yo de 2024 los segmentos de <span class=\"__1 _6\"></span><span class=\"ff1_1\">actividad<span class=\"__1 _20\"></span> </span>de Cemento e Inm<span class=\"__1 _3\"></span>obiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de balance \u201cO<span class=\"__1 _3\"></span>tros pasivos fin<span class=\"__1 _3\"></span>ancieros no c<span class=\"__1 _3\"></span>orrientes\u201d (nota <span class=\"__1 _3\"></span>5).<span class=\"ff1_1\"> </span>El <span class=\"__1 _14\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>\u201cDeudas <span class=\"__1 _14\"> </span>financieras <span class=\"__1 _2c\"> </span>terceros <span class=\"__1 _2c\"> </span>ajenos <span class=\"__1 _14\"> </span>al <span class=\"__1 _2c\"> </span>grupo\u201d <span class=\"__1 _38\"> </span><span class=\"ff1_1\">incluye <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>put <span class=\"__1 _14\"> </span>sobre <span class=\"__1 _2c\"> </span>la <span class=\"__1 _14\"> </span>participaci\u00f3n </span>minoritaria <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _c\"></span>sociedad <span class=\"__1 _20\"></span>Municipal <span class=\"__1 _c\"></span>District <span class=\"__1 _3\"></span>Servic<span class=\"__1 _3\"></span>es, <span class=\"__1 _c\"></span>Llc., ad<span class=\"__1 _3\"></span>quirida<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe de 3<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>446 miles <span class=\"__1 _6\"></span>de euros a 3<span class=\"__1 _6\"></span>1 de diciembre de <span class=\"__1 _6\"></span>2024 (2.443 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> euros <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>diciembre de 2023<span class=\"__1 _6\"></span>)<span class=\"__1 _3\"></span> (notas 4 <span class=\"__1 _20\"></span>y 18). A<span class=\"__1 _3\"></span> 31 <span class=\"__1 _3\"></span>de d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2023 inclu<span class=\"__1 _3\"></span>\u00eda ad<span class=\"__1 _3\"></span>em\u00e1s el<span class=\"__1 _3\"></span> put <span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>br<span class=\"__1 _3\"></span>e la<span class=\"__1 _3\"></span> participac<span class=\"__1 _3\"></span>i<span class=\"ls31\">\u00f3n</span> <span class=\"__1 _3\"></span>minoritaria <span class=\"__1 _20\"></span>en el Grupo <span class=\"__1 _6\"></span>GGU <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>54.<span class=\"__1 _6\"></span>333<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>este <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>reclasificado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>Otros pasivos financier<span class=\"__1 _3\"></span>os corrientes.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _2c\"> </span>\u201cPasivos  por <span class=\"__1 _14\"> </span>derivad<span class=\"__1 _3\"></span>os  financieros\u201d, <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>incluyen  principalmente <span class=\"__1 _2c\"> </span>los  derivados <span class=\"__1 _2c\"> </span>financieros <span class=\"__1 _2c\"> </span>de cobertura de riesgos,<span class=\"__1 _3\"></span> fundamentalm<span class=\"__1 _3\"></span>ente permutas d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span>s de inter\u00e9s (nota 23<span class=\"ls16\">).</span> d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Otros pasivos financiero<span class=\"__1 _3\"></span>s corrientes </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Corrientes Deuda por arrendamiento (nota 10) 86.800  76.478  Dividendo activo a pagar 595 <span class=\"ls0_1\"> </span>29.758  Deudas financieras terceros ajenos al grupo 76.512  15.030  Proveedores de inmovilizado y efectos  a pagar 56.636  168.968  Deudas con empresas asociadas y negocios conjuntos 4.413  6.052  Pasivos por derivados financieros (nota 23) 162 <span class=\"ls0_1\"> </span>19 <span class=\"ls0_1\"> </span>Fianzas y dep\u00f3sitos recibidos 57.756  57.540  Otros conceptos 11.712  499 <span class=\"ls0_1\"> </span>294.586 <span class=\"ls0_1\"> </span>354.344<span class=\"__1 _5f\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _13\"></span><span class=\"ffc\">reclasificad<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>\u201dPasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>rrient<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>mantenidos </span>para la venta\u201d 15.510 miles de euros que aportaban<span class=\"__1 _3\"></span> a 31 de m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yo de 2024 los segmentos de actividad<span class=\"__1 _20\"></span> de Cemento e Inm<span class=\"__1 _3\"></span>obiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de balance \u201cO<span class=\"__1 _3\"></span>tros pasivos fin<span class=\"__1 _3\"></span>ancieros corri<span class=\"__1 _3\"></span>entes\u201d (nota 5).<span class=\"ff1_1\"> </span>El <span class=\"__1 _14\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>\u201cDeudas <span class=\"__1 _14\"> </span>financieras <span class=\"__1 _2c\"> </span>terceros <span class=\"__1 _2c\"> </span>ajenos <span class=\"__1 _14\"> </span>al <span class=\"__1 _2c\"> </span>grupo\u201d <span class=\"__1 _38\"> </span><span class=\"ff1_1\">incluye <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>put <span class=\"__1 _14\"> </span>sobre <span class=\"__1 _2c\"> </span>la <span class=\"__1 _14\"> </span>participaci<span class=\"ls31\">\u00f3n</span> </span>minoritaria en el Grup<span class=\"__1 _20\"></span>o GGU por importe de 59.625 m<span class=\"__1 _3\"></span>iles de euros a 31 de<span class=\"__1 _3\"></span> diciembre d<span class=\"__1 _3\"></span>e 2024. Dentro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _6\"></span>ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _6\"></span>\u201cPro<span class=\"__1 _3\"></span>veedores <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>movilizado y <span class=\"__1 _6\"></span>efectos <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pagar<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inclu\u00eda en <span class=\"__1 _6\"></span>el ejercicio <span class=\"__1 _6\"></span>2023<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> importe <span class=\"__1 _6\"></span>pendiente <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>pago <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>adquisici\u00f3n <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _6\"></span>propietarios <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _13\"></span>Municip<span class=\"__1 _3\"></span>al District <span class=\"__1 _6\"></span>Ser<span class=\"__1 _3\"></span>vices, Llc. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte de <span class=\"__1 _6\"></span>81.433 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>ha desembolsado el <span class=\"__1 _6\"></span>2 <span class=\"__1 _6\"></span>de enero <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e 2024 (nota 4). El <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>\u201cFianzas <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>dep\u00f3sitos <span class=\"__1 _7\"></span>recibidos\u201d <span class=\"__1 _6\"></span>incluye <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>anticipo <span class=\"__1 _7\"></span>recibido <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>venta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la participaci\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>sociedad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Concesionaria <span class=\"__1 _6\"></span>T\u00fanel <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Coatzac<span class=\"__1 _3\"></span>oalcos, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>48.396 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>ambos <span class=\"__1 _1a\"> </span>ejerci<span class=\"__1 _3\"></span>cios, <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>una <span class=\"__1 _32\"> </span>entidad <span class=\"__1 _1a\"> </span>vincu<span class=\"__1 _3\"></span>lada <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>accionista <span class=\"__1 _1a\"> </span>mayoritario <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>Sociedad Dominante. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>venta <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _6\"></span>sujeta <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>condiciones <span class=\"__1 _6\"></span>suspensivas, <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>satisfechas <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>formulaci\u00f3n de las presentes cuenta<span class=\"__1 _20\"></span>s anuales consolidadas (nota <span class=\"__1 _3\"></span>31 d). e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Calendario previsto de venci<span class=\"__1 _3\"></span>mientos<span class=\"ff10\"> </span></span></span>El <span class=\"__1 _6\"></span>calendario <span class=\"__1 _6\"></span>previsto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>vencimientos <span class=\"__1 _6\"></span>contractuales, <span class=\"__1 _6\"></span>incluyendo <span class=\"__1 _6\"></span>tanto <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>pago <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>principal <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>el de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>intereses, <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>deudas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>entidades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>cr\u00e9d<span class=\"__1 _3\"></span>ito <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>otros <span class=\"__1 _2d\"></span>pasivos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes, excluidos los deriv<span class=\"__1 _3\"></span>ados, para el ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>2024 es el siguiente: 2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030<span class=\"ls0_1\"> <span class=\"ls48\">y </span></span>siguientes Total 2024<span class=\"ls0_1\"> </span>Obligacione<span class=\"__1 _3\"></span>s y otros valo<span class=\"__1 _3\"></span>res negociables 615.060  748.766  88.890  944.166  745.610  3.142.492  Deudas con <span class=\"__1 _3\"></span>entidades de cr\u00e9<span class=\"__1 _3\"></span>dito no corri<span class=\"__1 _3\"></span>entes 1.283.236  262.383  59.163  178.882  381.540  2.165.204  Otros pa<span class=\"__1 _3\"></span>sivos financieros 105.890  58.878  55.061  42.709  333.995  596.533  2.004.186 <span class=\"ls0_1\"> </span>1.070.027 <span class=\"ls0_1\"> </span>203.114 <span class=\"ls0_1\"> </span>1.165.757 <span class=\"ls0_1\"> </span>1.461.145 <span class=\"ls0_1\"> </span>5.904.229<span class=\"__1 _5f\"> </span>f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _56\"> </span><span class=\"ff3_1\">Variaciones de pas<span class=\"__1 _3\"></span>ivos fina<span class=\"__1 _3\"></span>ncieros que impa<span class=\"__1 _3\"></span>ctan en l<span class=\"__1 _3\"></span>os flujos de efectivo de fin<span class=\"__1 _3\"></span>anciaci\u00f3n </span></span>A <span class=\"__1 _7\"></span>continuaci\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>muestra <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>detalle <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _6\"></span>movimientos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _7\"></span>y corrientes <span class=\"__1 _2d\"> </span>distinguiendo <span class=\"__1 _2d\"> </span>aquellos <span class=\"__1 _1a\"> </span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>han<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>impa<span class=\"__1 _3\"></span>ctado <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>flujos <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>efecti<span class=\"__1 _3\"></span>vo <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>financiaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>del Estado de Flujos de <span class=\"__1 _3\"></span>Efectivo, del rest<span class=\"__1 _3\"></span>o de variacion<span class=\"__1 _3\"></span>es:   <span class=\"ls0_1\">Sin impacto en fl<span class=\"__1 _3\"></span>ujos de caja </span>Saldo a  1 enero 2024<span class=\"ls0_1\"> </span>Flujos de efectivo actividades financiaci\u00f3n Diferencias por tipo de cambio y diferencias de conversi\u00f3n Variaci\u00f3n  de valor razonable Reclasif. a pasi<span class=\"__1 _3\"></span>vos vinculados con activos no ctes. mantenidos para <span class=\"__1 _3\"></span>la venta (nota 5)<span class=\"__1 _3\"></span> Var. del per\u00edmetro y cambios m\u00e9todo de consolidaci<span class=\"__1 _3\"></span>\u00f3n Otros movimientos Saldo a 31 diciembre 2024<span class=\"ls0_1\"> </span>No corrientes 4.817.034  830.126 <span class=\"ls0_1\"> </span>31.744 <span class=\"ls0_1\"> </span>(2.463)<span class=\"ls0_1\"> </span>(413.337) 350.038 <span class=\"ls0_1\"> </span>(388.559) 5.224.583  Obligacione<span class=\"__1 _3\"></span>s y otros valores <span class=\"__1 _3\"></span>negociables 1.860.879  852.879  14.621   -   <span class=\"ls0_1\">- </span>(7.238) 2.721.141  Deudas con <span class=\"__1 _3\"></span>entidades de cr\u00e9dit<span class=\"__1 _3\"></span>o 2.383.723  82.487  13.756   - (369.894) 311.643  (442.654) 1.979.061  Otros pa<span class=\"__1 _3\"></span>sivos financieros 572.432  (105.240) 3.367  (2.463) (43.443) 38.395  61.333  524.381  Corrientes 926.771 <span class=\"ls0_1\"> </span>(524.923) 2.650 <span class=\"ls0_1\"> </span>143 <span class=\"ls0_1\"> </span>(501.337) 29.018 <span class=\"ls0_1\"> </span>594.550 <span class=\"ls0_1\"> </span>526.872 <span class=\"ls0_1\"> </span>Obligacione<span class=\"__1 _3\"></span>s y otros valores <span class=\"__1 _3\"></span>negociables 246.221  (224.075) 561 <span class=\"ls0_1\"> </span> - -   <span class=\"ls0_1\">- </span>91.870  114.577  Deudas con <span class=\"__1 _3\"></span>entidades de cr\u00e9dit<span class=\"__1 _3\"></span>o 326.206  (320.408) (868)  - (485.827) 10.927  587.679  117.709  Otros pa<span class=\"__1 _3\"></span>sivos financieros 354.344  19.560  2.957  143 <span class=\"ls0_1\"> </span>(15.510) 18.091  (84.999) 294.586    <span class=\"ls0_1\">Sin impacto en fl<span class=\"__1 _3\"></span>ujos de caja </span>Saldo a  1 enero 2023 Flujos de efectivo actividades financiaci\u00f3n Diferencias por tipo de cambio <span class=\"ls2\">y </span>diferencias de conversi\u00f3n Variaci\u00f3n  de valor razonable Var. del per\u00edmetro y cambios m\u00e9todo de consolidaci<span class=\"__1 _3\"></span>\u00f3n Otros movimientos Saldo a 31 diciembre 2023<span class=\"ls0_1\"> </span>No corrientes 4.271.282  607.447 <span class=\"ls0_1\"> </span>2.905 <span class=\"ls0_1\"> </span>310 <span class=\"ls0_1\"> </span>(2.560)<span class=\"ls0_1\"> </span>(62.350) 4.817.034  Obligacione<span class=\"__1 _3\"></span>s y otros valores <span class=\"__1 _3\"></span>negociables 1.267.584  597.709  2.453   -   <span class=\"ls0_1\">- </span>(6.867) 1.860.879  Deudas con <span class=\"__1 _3\"></span>entidades de<span class=\"__1 _3\"></span> cr\u00e9dit<span class=\"__1 _3\"></span>o 2.471.818  8.373  4.939   -   <span class=\"ls0_1\">- </span>(101.407) 2.383.723  Otros pa<span class=\"__1 _3\"></span>sivos financieros 531.880  1.365  (4.487) 310 <span class=\"ls0_1\"> </span>(2.560) 45.924  572.432  Corrientes 1.333.125  (891.644) 7.638 <span class=\"ls0_1\"> </span>4 <span class=\"ls0_1\"> </span>(380)<span class=\"ls0_1\"> </span>478.028 <span class=\"ls0_1\"> </span>926.771 <span class=\"ls0_1\"> </span>Obligacione<span class=\"__1 _3\"></span>s y otros valores <span class=\"__1 _3\"></span>negociables 773.163  (584.513) 133 <span class=\"ls0_1\"> </span> -   <span class=\"ls0_1\">- </span>57.438  246.221  Deudas con <span class=\"__1 _3\"></span>entidades de cr\u00e9dit<span class=\"__1 _3\"></span>o 306.531  (216.689) 792 <span class=\"ls0_1\"> </span> -   <span class=\"ls0_1\">- </span>235.572  326.206  Otros pa<span class=\"__1 _3\"></span>sivos financieros 253.431  (90.442) 6.713  4 <span class=\"ls0_1\"> </span>(380) 185.018  354.344  La <span class=\"__1 _13\"></span>columna <span class=\"__1 _13\"></span>otr<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>movimientos <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>ecoge <span class=\"__1 _13\"></span>principalm<span class=\"__1 _3\"></span>ente <span class=\"__1 _13\"></span>traspas<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>corri<span class=\"__1 _3\"></span>ente <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orriente, <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> intereses <span class=\"__1 _20\"></span>devengados <span class=\"__1 _c\"></span>y el<span class=\"__1 _20\"></span> i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _c\"></span>a l<span class=\"__1 _20\"></span>a d<span class=\"__1 _3\"></span>euda <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>nuevos <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>tratos d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>arrendamient<span class=\"__1 _3\"></span>o (nota 10.a).<span class=\"__1 _5f\"> </span>En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuadro <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>bajo <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>concepto <span class=\"__1 _13\"></span>\u201dReclas. <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _13\"></span>vinculados <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>activos <span class=\"__1 _7\"></span>no<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>ct<span class=\"__1 _3\"></span>es. mantenidos <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>venta\u201d <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>recogen <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>importes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>aportaban<span class=\"__1 _20\"></span> a <span class=\"__1 _c\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>mayo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>segmentos de <span class=\"__1 _3\"></span>actividad <span class=\"__1 _20\"></span>de C<span class=\"__1 _3\"></span>ementos <span class=\"__1 _20\"></span>e <span class=\"__1 _3\"></span>Inmobiliaria <span class=\"__1 _20\"></span>a l<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>ep\u00edgrafes<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>d<span class=\"ffc\">e <span class=\"__1 _3\"></span>balance <span class=\"__1 _20\"></span>incluidos en <span class=\"__1 _c\"></span>\u201cPasivos fin<span class=\"__1 _3\"></span>ancieros <span class=\"__1 _20\"></span>no </span>corrientes\u201d <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _3\"></span>Pasivos <span class=\"__1 _13\"></span>fina<span class=\"__1 _3\"></span>ncieros <span class=\"__1 _13\"></span>corriente<span class=\"__1 _3\"></span>s\u201d <span class=\"__1 _13\"></span>(nota <span class=\"__1 _7\"></span>5). <span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Los <span class=\"__1 _13\"></span>movimient<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>aportados <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>citados segmentos hasta <span class=\"__1 _6\"></span>el 31 <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e mayo <span class=\"__1 _6\"></span>se recogen <span class=\"__1 _6\"></span>en el resto <span class=\"__1 _6\"></span>de conceptos <span class=\"__1 _6\"></span>de este cuadro <span class=\"__1 _6\"></span>en funci\u00f3n <span class=\"__1 _6\"></span>de su naturaleza. <span class=\"__1 _13\"></span><span class=\"ffc\">Como <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>lo <span class=\"__1 _13\"></span>anterior, <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>columna <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>Flu<span class=\"__1 _3\"></span>jos <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>efectivo </span>actividades <span class=\"__1 _6\"></span>financiaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n\u201d<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>incluir <span class=\"__1 _6\"></span>\u00fanica<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los m<span class=\"__1 _6\"></span>ovimi<span class=\"__1 _3\"></span>entos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>C<span class=\"__1 _3\"></span>ementos <span class=\"__1 _6\"></span>e <span class=\"__1 _6\"></span>In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _6\"></span>hasta <span class=\"__1 _6\"></span>el<span class=\"__1 _20\"></span> 31  de <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>ay<span class=\"__1 _3\"></span>o  de <span class=\"__1 _32\"> </span>2024, <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>oment<span class=\"__1 _3\"></span>o  en <span class=\"__1 _32\"> </span>el  q<span class=\"__1 _3\"></span>ue  los  p<span class=\"__1 _3\"></span>asivos  fin<span class=\"__1 _3\"></span>ancieros  n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>  c<span class=\"__1 _3\"></span>or<span class=\"__1 _6\"></span>ri<span class=\"__1 _3\"></span>entes  y <span class=\"__1 _32\"> </span>corrien<span class=\"__1 _3\"></span>tes  s<span class=\"__1 _3\"></span>e traspasaron <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>pasivos mantenidos <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>venta, <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>coincid<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ep\u00edgrafe \u201c<span class=\"__1 _6\"></span>T<span class=\"__1 _3\"></span>otal <span class=\"__1 _6\"></span>flujos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efecti<span class=\"__1 _3\"></span>vo de <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>financiaci\u00f3n\u201d <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>estado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>efectivo <span class=\"__1 _6\"></span>consolidado <span class=\"__1 _6\"></span>adjunto <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercicio 2024, <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>recoge <span class=\"__1 _2f\"> </span>los <span class=\"__1 _2e\"> </span>flujos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>financiaci\u00f3n <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>citadas <span class=\"__1 _2e\"> </span>actividade<span class=\"__1 _3\"></span>s <span class=\"__1 _2f\"> </span>hasta <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>fecha <span class=\"__1 _2e\"> </span>de perfeccionamient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Inmoce<span class=\"__1 _3\"></span>mento <span class=\"__1 _6\"></span>(nota 2). Asimismo  en <span class=\"__1 _1a\"> </span>el  ejercicio  20<span class=\"__1 _3\"></span>24  bajo  el <span class=\"__1 _32\"> </span>conc<span class=\"__1 _3\"></span>epto  \"Vari<span class=\"__1 _3\"></span>aci\u00f3n  del <span class=\"__1 _32\"> </span>per\u00edmet<span class=\"__1 _3\"></span>ro  y <span class=\"__1 _32\"> </span>cambios <span class=\"__1 _32\"> </span>m\u00e9todo  de<span class=\"__1 _20\"></span> consolidaci\u00f3n\" destaca<span class=\"ls1a\">n <span class=\"__1 _6\"></span></span>37<span class=\"__1 _3\"></span>8.037 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>ap<span class=\"__1 _3\"></span>ortados por <span class=\"__1 _6\"></span>el negocio de <span class=\"__1 _6\"></span>la filial de <span class=\"__1 _6\"></span>Urbaser en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> Reino <span class=\"__1 _13\"></span>Unido<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tras <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>adqu<span class=\"__1 _3\"></span>isici\u00f3n <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Servicios <span class=\"__1 _13\"></span>Medi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>A<span class=\"__1 _3\"></span>mbientales. <span class=\"__1 _13\"></span>Este <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _13\"></span>inclu<span class=\"__1 _3\"></span>ye <span class=\"__1 _13\"></span>lo aportado <span class=\"__1 _6\"></span>por las <span class=\"__1 _6\"></span>sociedades Beacon <span class=\"__1 _6\"></span>Waste <span class=\"__1 _6\"></span>Li<span class=\"__1 _3\"></span>mited, Mercia <span class=\"__1 _6\"></span>Waste <span class=\"__1 _6\"></span>Manag<span class=\"__1 _3\"></span>ement Ltd. <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Severn Waste Limited,  en <span class=\"__1 _32\"> </span>las  que  S<span class=\"__1 _20\"></span>erv<span class=\"__1 _6\"></span>ic<span class=\"__1 _3\"></span>ios  Medio  A<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bien<span class=\"__1 _3\"></span>tales <span class=\"__1 _32\"> </span>ostentaba  un<span class=\"__1 _3\"></span>  50%  de  p<span class=\"__1 _3\"></span>artic<span class=\"__1 _3\"></span>ipaci\u00f3n<span class=\"__1 _6\"></span>, <span class=\"__1 _32\"> </span><span class=\"ls1f\">y  </span>pasan <span class=\"__1 _32\"> </span>a consolidarse por el<span class=\"__1 _3\"></span> m\u00e9todo global, ya qu<span class=\"__1 _3\"></span>e Urbaser ten\u00ed<span class=\"__1 _20\"></span>a e<span class=\"__1 _6\"></span>l re<span class=\"__1 _3\"></span>stante 50% (notas <span class=\"__1 _3\"></span>4 y 12).<span class=\"__1 _5f\"> </span>23.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INSTRUMENTOS FINAN<span class=\"__1 _3\"></span>CIEROS DER<span class=\"__1 _3\"></span>IVADOS En <span class=\"__1 _7\"></span>general, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _7\"></span>contratados <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eciben <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>tratamiento <span class=\"__1 _6\"></span>contable previsto <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>normativa <span class=\"__1 _2d\"></span>para <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>coberturas <span class=\"__1 _2d\"> </span>contables <span class=\"__1 _2d\"> </span>(<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta <span class=\"__1 _13\"></span>3.p) <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>est<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>Memoria, <span class=\"__1 _2d\"></span>es <span class=\"__1 _2d\"> </span>decir, <span class=\"__1 _2d\"> </span>son operaciones que cub<span class=\"__1 _3\"></span>ren posiciones<span class=\"__1 _3\"></span> reales. Tanto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>31 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>2024 <span class=\"__1 _1a\"> </span>como <span class=\"__1 _13\"></span>a <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>2023 <span class=\"__1 _1a\"> </span>la <span class=\"__1 _13\"></span>totalidad <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>derivad<span class=\"__1 _3\"></span>os contratados por empresas dependientes del Grupo cumplen<span class=\"__1 _3\"></span> los criterios para ser considerados como de cobertura. El <span class=\"__1 _13\"></span>principal <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>financie<span class=\"__1 _3\"></span>ro <span class=\"__1 _13\"></span>objeto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _13\"></span>med<span class=\"__1 _3\"></span>iante <span class=\"__1 _13\"></span>instrumentos derivados <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>relativo <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>ari<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>tipos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s <span class=\"__1 _7\"></span>flotantes <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _7\"></span>referenciada <span class=\"__1 _6\"></span>la financiaci\u00f3n de las s<span class=\"__1 _3\"></span>ociedades del Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. A  31 <span class=\"__1 _1a\"> </span>de  diciembr<span class=\"__1 _3\"></span>e  de <span class=\"__1 _1a\"> </span>2024  el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _32\"> </span>FCC  ti<span class=\"__1 _20\"></span>ene  contratadas, <span class=\"__1 _1a\"> </span>en  sus <span class=\"__1 _1a\"> </span>em<span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esas <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidadas <span class=\"__1 _32\"> </span>por integraci\u00f3n <span class=\"__1 _13\"></span>global, <span class=\"__1 _13\"></span>operaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>instrumentos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>importe <span class=\"__1 _2d\"> </span>nocional global de <span class=\"__1 _6\"></span>414.721 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> euro<span class=\"__1 _6\"></span>s (624.395 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls9\">23</span>) materializados<span class=\"__1 _20\"></span> principalmente en <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas de <span class=\"__1 _6\"></span>tipos de inter\u00e9s <span class=\"__1 _6\"></span>(IRS),<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>donde las sociedades <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _6\"></span>compran tipos fijos y venden tip<span class=\"__1 _3\"></span>os flotantes.<span class=\"__1 _5f\"> </span>A <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tinuaci\u00f3n, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>presenta  el<span class=\"__1 _20\"></span>  detalle <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>cobertura<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>y  su<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>valor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>empresas<span class=\"__1 _20\"></span> consolidadas por integr<span class=\"__1 _3\"></span>aci\u00f3n global<span class=\"__1 _3\"></span>:<span class=\"ff5 fs5\"> </span>Tipo derivado Tipo cobertura<span class=\"__1 _3\"></span> % cobertura<span class=\"__1 _3\"></span> Nocional 31.12.24<span class=\"__1 _3\"></span> Nocional 31.12.23<span class=\"__1 _3\"></span> Valoraci\u00f3n a 31.12.24<span class=\"__1 _3\"></span> Valoraci\u00f3n a 31.12.23<span class=\"__1 _3\"></span> Vencimiento<span class=\"__1 _3\"></span> Empresas consoli<span class=\"__1 _3\"></span>dadas por integ<span class=\"__1 _3\"></span>raci\u00f3n global FCC Medio Ambi<span class=\"__1 _3\"></span>ente S.A. IRS FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>4.965 - 12<span class=\"ls0_1\"> </span>02/04/2024 IRS FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>3.032 - 27<span class=\"ls0_1\"> </span>02/04/2024 Option FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>4.965 - - 02/04/2024 IRS FE<span class=\"ls0_1\"> </span>75%<span class=\"ls0_1\"> </span>12.596   <span class=\"ls0_1\">- </span>203<span class=\"ls0_1\"> </span>- 23/07/2029 IRS FE<span class=\"ls0_1\"> </span>80%<span class=\"ls0_1\"> </span>4.619   <span class=\"ls0_1\">- </span>55<span class=\"ls0_1\"> </span>- 23/07/2034 RE3 Ltd. IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>12.356 13.808 -<span class=\"ls3\">156</span> -<span class=\"ls3\">199</span> 30/09/2029 FCC Energy Ltd. IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>8.568 8.668 1.307 979<span class=\"ls0_1\"> </span>17/06/2038 IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>53.548 54.156 8.160 6.104   <span class=\"ls0_1\">17/06/2038 </span>FCC Wrexham PFI Ltd.<span class=\"__1 _3\"></span> IRS FE<span class=\"ls0_1\"> </span>95%<span class=\"ls0_1\"> </span>13.902 14.978 -<span class=\"ls3\">523</span> -<span class=\"ls3\">643</span> 30/09/2032 UBB Waste (<span class=\"__1 _3\"></span>Gloucester<span class=\"__1 _3\"></span>shire) Ltd IRS FE<span class=\"ls0_1\"> </span>25%<span class=\"ls0_1\"> </span>37.876   <span class=\"ls0_1\">- </span>898<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>6.610   <span class=\"ls0_1\">- </span>1.039 - 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>21%<span class=\"ls0_1\"> </span>30.885   <span class=\"ls0_1\">- </span>733<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>5.553   <span class=\"ls0_1\">- </span>132<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>6.610   <span class=\"ls0_1\">- </span>1.037 - 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>25%<span class=\"ls0_1\"> </span>37.876   <span class=\"ls0_1\">- </span>898<span class=\"ls0_1\"> </span>- 28/01/2042 FCC Wrexham PFI (<span class=\"__1 _3\"></span>Phase II) Ltd. IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>5.570 5.855 344<span class=\"ls0_1\"> </span>238<span class=\"ls0_1\"> </span>30/09/2032 IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>5.570 5.855 346<span class=\"ls0_1\"> </span>238<span class=\"ls0_1\"> </span>30/09/2032 FCC (E&amp;M) Ltd. IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>37.994 37.722 8.242 6.138 06/05/2042 IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>37.994 37.722 8.064 6.006 06/05/2042 Aquajerez, S.L.<span class=\"__1 _3\"></span> IRS FE<span class=\"ls0_1\"> </span>70%<span class=\"ls0_1\"> </span>15.660 17.535 862<span class=\"ls0_1\"> </span>1.259 15/07/2031 IRS FE<span class=\"ls0_1\"> </span>30%<span class=\"ls0_1\"> </span>12.271 13.778 856<span class=\"ls0_1\"> </span>1.213 15/07/2031 Gipuzkoa Ingurumena<span class=\"__1 _3\"></span> Bi, S.A. IRS FE<span class=\"ls0_1\"> </span>38%<span class=\"ls0_1\"> </span>7.549 8.031 499<span class=\"ls0_1\"> </span>645<span class=\"ls0_1\"> </span>30/06/2034 IRS FE<span class=\"ls0_1\"> </span>38%<span class=\"ls0_1\"> </span>7.549 8.031 508<span class=\"ls0_1\"> </span>673<span class=\"ls0_1\"> </span>30/06/2034 Qatarat Saqui<span class=\"__1 _3\"></span>a Desalinatio<span class=\"__1 _3\"></span>n IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>3.693 5.872 33<span class=\"ls0_1\"> </span>90<span class=\"ls0_1\"> </span>07/06/2026 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>1.340 - 18<span class=\"ls0_1\"> </span>28/11/2024 Aquos El Real<span class=\"__1 _3\"></span>ito S.A. de C.V IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>26.540 33.953 -<span class=\"ls3\">33</span> 1.036 22/01/2025 Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>97.216 - 1.575 27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>97.216 - 1.575 27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>58.361 - 946<span class=\"ls0_1\"> </span>27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>42.836 - 693<span class=\"ls0_1\"> </span>27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>28.584 - 463<span class=\"ls0_1\"> </span>27/04/2024 Total FCC Environment<span class=\"__1 _3\"></span> CEE GMBH<span class=\"__1 _3\"></span> FX<span class=\"ls0_1\"> </span>FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>23.332 19.916 -<span class=\"ls3\">868</span> -<span class=\"ls3\">361</span> 29/06/2026 Total integraci\u00f3n gl<span class=\"__1 _3\"></span>obal 414.721 <span class=\"ls0_1\"> </span>624.395 <span class=\"ls0_1\"> </span>32.636 <span class=\"ls0_1\"> </span>28.725<span class=\"__1 _5f\"> </span>Asimismo, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>continuaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>detallan <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>nocional <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>operaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>de cobertura contratadas<span class=\"__1 _3\"></span> a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"__1 _3\"></span>24 y desglosadas en la tabla<span class=\"__1 _3\"></span> anterior: 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029 y siguientes Empresas consolidadas por integraci\u00f3n global 61.422 32.973 23.916 24.940 271.470 A <span class=\"__1 _7\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>nocional <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>otal <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>coberturas <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span>s <span class=\"__1 _13\"></span>empresas <span class=\"__1 _7\"></span>consolidadas <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>116<span class=\"fc6\">.</span>883 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(91.425 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre de 20<span class=\"__1 _3\"></span>23) y<span class=\"__1 _3\"></span> su <span class=\"__1 _20\"></span>valor raz<span class=\"__1 _3\"></span>onable <span class=\"__1 _20\"></span>es de <span class=\"__1 _3\"></span>50.923 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _20\"></span>euros (29.408 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _20\"></span>euros <span class=\"__1 _3\"></span>a 31 <span class=\"__1 _20\"></span>de diciembre<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de 202<span class=\"ls9\">3)</span>. <span class=\"__1 _20\"></span>El i<span class=\"__1 _20\"></span>mpacto <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>derivados<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>especulati<span class=\"__1 _3\"></span>vos <span class=\"__1 _20\"></span>contratados <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>empresas <span class=\"__1 _20\"></span>consolidadas <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el m<span class=\"__1 _3\"></span>\u00e9todo de la participaci\u00f3n <span class=\"__1 _6\"></span>no ha sido significativo ni en <span class=\"__1 _6\"></span>la cuenta de resultados ni en <span class=\"__1 _6\"></span>el balance consolidados adjuntos tanto en el<span class=\"__1 _3\"></span> ejercicio 20<span class=\"__1 _3\"></span>24 como en el ejercici<span class=\"__1 _3\"></span>o 2023. En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuadro <span class=\"__1 _13\"></span>siguiente <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>facilita <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>concilia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>variaci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>val<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derivados identificando los<span class=\"__1 _3\"></span> importes de cuales<span class=\"__1 _20\"></span> se han registrado en la cuenta<span class=\"__1 _20\"></span> de resultados consolidada adju<span class=\"__1 _3\"></span>nta<span class=\"__1 _3\"></span> y cuales en \u201cOtr<span class=\"__1 _3\"></span>o resultado<span class=\"__1 _3\"></span> global\u201d del estado de in<span class=\"ff1_1\">gre<span class=\"__1 _3\"></span>sos y gastos rec<span class=\"__1 _3\"></span>onocidos consolidad<span class=\"__1 _3\"></span>o:  </span>Saldo a 1 enero 2024 Ganancias/ p\u00e9rdidas por valoraci\u00f3n a reservas Ganancias/ p\u00e9rdidas por valoraci\u00f3n a resultados Transferencia cuenta de p\u00e9rdidas y ganancias Ineficiencia de la cobertura Otros     movimientos Saldo a 31  diciembre 2024<span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>Cobertura 28.725 <span class=\"ls0_1\"> </span>19.142    <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(13.326)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(1.905) 32.636 <span class=\"ls0_1\"> </span>Saldo a 1 enero 2023 Ganancias/p\u00e9rdidas<span class=\"__1 _3\"></span> por valoraci\u00f3n a reservas Ganancias/p\u00e9rdidas<span class=\"__1 _3\"></span> por valoraci\u00f3n a resultados Transferencia cuenta de p\u00e9rdidas y ganancias Ineficiencia de la cobertura Otros     movimientos Saldo a 31  diciembre 2023<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cobertura 44.869 <span class=\"ls0_1\"> </span>(4.544)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(13.216)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>1.616  28.725",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "<div class=\"c_1 w49 hc7 gs50e\"><div class=\"t_1 m0_1 x15 h35 y6da ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Activos </div><div class=\"t_1 m0_1 x10 h35 y6db ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">financieros al </div><div class=\"t_1 m0_1 x56 h35 y6dc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">coste </div><div class=\"t_1 m0_1 x25 h35 yb2 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">amortizado </div></div><div class=\"c_1 we1 hc7 gs50f\"><div class=\"t_1 m0_1 x1d h35 y6da ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Activos </div><div class=\"t_1 m0_1 x1a h35 y6db ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">financieros </div><div class=\"t_1 m0_1 x62 h35 y6dc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">a valor razonable </div><div class=\"t_1 m0_1 x10 h35 yb2 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">cargo a reservas<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w49 hc7 gs510\"><div class=\"t_1 m0_1 x58 h35 y6db ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Derivados </div><div class=\"t_1 m0_1 x1e h35 y6dc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">de cobertura </div></div><div class=\"c_1 wf5 hc7 gs511\"><div class=\"t_1 m0_1 x24 h35 y2a8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wf4 hc8 gs512\"><div class=\"t_1 m0_1 x58 h15 y6dd ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf4 h46 gs513\"><div class=\"t_1 m0_1 x4d h1a y6de ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Instrumento<span class=\"__1 _3\"></span>s de patrimonio </div></div><div class=\"c_1 w49 h46 gs514\"><div class=\"t_1 m0_1 x3_1 h1a y6de ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 we1 h46 gs515\"><div class=\"t_1 m0_1 x3c h1a y6de ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">32.649  </div></div><div class=\"c_1 w49 h46 gs516\"><div class=\"t_1 m0_1 x3_1 h1a y6de ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wf5 h46 gs517\"><div class=\"t_1 m0_1 x23 h1a y6de ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">32.649  </div></div><div class=\"c_1 wf4 h42 gs518\"><div class=\"t_1 m0_1 x4d h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Derivado<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 w49 h42 gs519\"><div class=\"t_1 m0_1 x3_1 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 we1 h42 gs51a\"><div class=\"t_1 m0_1 x1f h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w49 h42 gs51b\"><div class=\"t_1 m0_1 x12 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">34.216  </div></div><div class=\"c_1 wf5 h42 gs51c\"><div class=\"t_1 m0_1 x23 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">34.216  </div></div><div class=\"c_1 wf4 h42 gs51d\"><div class=\"t_1 m0_1 x4d h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Derechos <span class=\"__1 _3\"></span>de cobro acuerdo<span class=\"__1 _3\"></span>s concesi\u00f3n (nota <span class=\"__1 _3\"></span>11) </div></div><div class=\"c_1 w49 h42 gs51e\"><div class=\"t_1 m0_1 x57 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">883.110  </div></div><div class=\"c_1 we1 h42 gs51f\"><div class=\"t_1 m0_1 x1f h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w49 h42 gs520\"><div class=\"t_1 m0_1 x3_1 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wf5 h42 gs521\"><div class=\"t_1 m0_1 x1d h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">883.110  </div></div><div class=\"c_1 wf4 h42 gs522\"><div class=\"t_1 m0_1 x4d h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Dep\u00f3sito<span class=\"__1 _3\"></span>s y fianzas </div></div><div class=\"c_1 w49 h42 gs523\"><div class=\"t_1 m0_1 x12 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">45.719  </div></div><div class=\"c_1 we1 h42 gs524\"><div class=\"t_1 m0_1 x1f h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w49 h42 gs525\"><div class=\"t_1 m0_1 x3_1 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wf5 h42 gs526\"><div class=\"t_1 m0_1 x23 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">45.719  </div></div><div class=\"c_1 wf4 h42 gs527\"><div class=\"t_1 m0_1 x4d h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ac<span class=\"__1 _3\"></span>tivos financieros </div></div><div class=\"c_1 w49 h42 gs528\"><div class=\"t_1 m0_1 x12 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">67.306  </div></div><div class=\"c_1 we1 h42 gs529\"><div class=\"t_1 m0_1 x3d h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.765  </div></div><div class=\"c_1 w49 h42 gs52a\"><div class=\"t_1 m0_1 x3_1 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wf5 h42 gs52b\"><div class=\"t_1 m0_1 x23 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">75.071  </div></div><div class=\"c_1 w49 h1c gs52c\"><div class=\"t_1 m0_1 x1b h35 y34 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">996.135 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we1 h1c gs52d\"><div class=\"t_1 m0_1 x3c h35 y34 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">40.414 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w49 h1c gs52e\"><div class=\"t_1 m0_1 x12 h35 y34 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">34.216 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf5 h1c gs52f\"><div class=\"t_1 m0_1 x1a h35 y34 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.070.765  </div></div><div class=\"c_1 wf4 hc8 gs530\"><div class=\"t_1 m0_1 x58 h15 y6dd ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf4 h42 gs531\"><div class=\"t_1 m0_1 x4d h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Instrumento<span class=\"__1 _3\"></span>s de patrimonio </div></div><div class=\"c_1 w49 h42 gs532\"><div class=\"t_1 m0_1 x3_1 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 we1 h42 gs533\"><div class=\"t_1 m0_1 x3c h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">30.244  </div></div><div class=\"c_1 w49 h42 gs534\"><div class=\"t_1 m0_1 x3_1 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wf5 h42 gs535\"><div class=\"t_1 m0_1 x23 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">30.244  </div></div><div class=\"c_1 wf4 h42 gs536\"><div class=\"t_1 m0_1 x4d h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Derivado<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 w49 h42 gs537\"><div class=\"t_1 m0_1 x3_1 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 we1 h42 gs538\"><div class=\"t_1 m0_1 x1f h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w49 h42 gs539\"><div class=\"t_1 m0_1 x12 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">25.193  </div></div><div class=\"c_1 wf5 h42 gs53a\"><div class=\"t_1 m0_1 x23 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">25.193  </div></div><div class=\"c_1 wf4 h42 gs53b\"><div class=\"t_1 m0_1 x4d h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Derechos <span class=\"__1 _3\"></span>de cobro acuerdo<span class=\"__1 _3\"></span>s concesi\u00f3n (nota <span class=\"__1 _3\"></span>11) </div></div><div class=\"c_1 w49 h42 gs53c\"><div class=\"t_1 m0_1 x57 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">547.318  </div></div><div class=\"c_1 we1 h42 gs53d\"><div class=\"t_1 m0_1 x1f h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w49 h42 gs53e\"><div class=\"t_1 m0_1 x3_1 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wf5 h42 gs53f\"><div class=\"t_1 m0_1 x1d h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">547.318  </div></div><div class=\"c_1 wf4 h42 gs540\"><div class=\"t_1 m0_1 x4d h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Dep\u00f3sito<span class=\"__1 _3\"></span>s y fianzas </div></div><div class=\"c_1 w49 h42 gs541\"><div class=\"t_1 m0_1 x12 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">76.420  </div></div><div class=\"c_1 we1 h42 gs542\"><div class=\"t_1 m0_1 x1f h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w49 h42 gs543\"><div class=\"t_1 m0_1 x3_1 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wf5 h42 gs544\"><div class=\"t_1 m0_1 x23 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">76.420  </div></div><div class=\"c_1 wf4 h42 gs545\"><div class=\"t_1 m0_1 x4d h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ac<span class=\"__1 _3\"></span>tivos financieros </div></div><div class=\"c_1 w49 h42 gs546\"><div class=\"t_1 m0_1 x12 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">65.461  </div></div><div class=\"c_1 we1 h42 gs547\"><div class=\"t_1 m0_1 x3d h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.789  </div></div><div class=\"c_1 w49 h42 gs548\"><div class=\"t_1 m0_1 x3_1 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wf5 h42 gs549\"><div class=\"t_1 m0_1 x23 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">69.250  </div></div><div class=\"c_1 w49 h20 gs54a\"><div class=\"t_1 m0_1 x1b h35 y6e9 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">689.199 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we1 h20 gs54b\"><div class=\"t_1 m0_1 x3c h35 y6e9 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">34.033 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w49 h20 gs54c\"><div class=\"t_1 m0_1 x12 h35 y6e9 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">25.193 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf5 h20 gs54d\"><div class=\"t_1 m0_1 x1d h35 y6e9 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">748.425<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div>La composici\u00f3n del<span class=\"__1 _3\"></span> saldo a 31 d<span class=\"__1 _3\"></span>e diciembre de 2024 y <span class=\"__1 _3\"></span>de 2023 es la siguient<span class=\"__1 _3\"></span>e: Activos financieros al coste amortizado Activos financieros a valor razonable cargo a resultados Derivados de cobertura Total 2024<span class=\"ls0_1\"> </span>Derivados   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span> -  - Derechos de cobro acuerdos concesi\u00f3n 84.643    <span class=\"ls0_1\">- </span> - 84.643  Dep\u00f3sitos y fianzas 90.001    <span class=\"ls0_1\">- </span> - 90.001  Otros activos financieros 77.823  4.231   - 82.054  252.467 <span class=\"ls0_1\"> </span>4.231 <span class=\"ls0_1\"> </span> - 256.698 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Derivados   <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>5.252  5.252  Derechos de cobro acuerdos concesi\u00f3n 61.247    <span class=\"ls0_1\">- </span> - 61.247  Dep\u00f3sitos y fianzas 90.754    <span class=\"ls0_1\">- </span> - 90.754  Otros activos financieros 103.292    <span class=\"ls0_1\">- </span> - 103.292  255.293 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>5.252 <span class=\"ls0_1\"> </span>260.545<span class=\"__1 _5f\"> </span>Durante <span class=\"__1 _6\"></span>el primer <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span>mestre del <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>han reclasificado <span class=\"__1 _6\"></span>a \u201dActivos <span class=\"__1 _6\"></span>no corrientes mantenidos <span class=\"__1 _6\"></span>para la venta\u201d <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>siguientes <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span><span class=\"ff1_1\">aportaban <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>actividad <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> </span>Cemento e Inm<span class=\"__1 _3\"></span>obiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de balance \u201cActi<span class=\"__1 _3\"></span>vos financier<span class=\"__1 _3\"></span>os corrientes\u201d <span class=\"__1 _3\"></span>(nota 5):<span class=\"ff1_1\"> </span>Activos financieros al coste amortizado 31.05.2024<span class=\"ls0_1\"> </span>Dep\u00f3sitos y fianzas 1.022  Otros activos financieros 11.127  12.149<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cActivos financi<span class=\"__1 _3\"></span>eros no corrientes<span class=\"__1 _3\"></span>\u201d (nota 5):<span class=\"ff5\"> </span>Activos financieros al coste amortizado Activos financieros a valor razonable cargo a reservas  Total 31.05.2024<span class=\"ls0_1\"> </span>Instrumentos de patrimonio   <span class=\"ls0_1\">- </span>1.242  1.242  Dep\u00f3sitos y fianzas 17.651    <span class=\"ls0_1\">- </span>17.651  Otros activos financieros 460 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>460 <span class=\"ls0_1\"> </span>18.111 <span class=\"ls0_1\"> </span>1.242 <span class=\"ls0_1\"> </span>19.353 <span class=\"ls0_1\"> </span>Durante <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _20\"></span>2024, <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>adq<span class=\"__1 _3\"></span>uisici\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>mes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>junio <span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _c\"></span>parte <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Servicios Medio <span class=\"__1 _2d\"></span>Ambientale<span class=\"__1 _3\"></span>s <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"></span>negocio <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"> </span>filial <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>Urbaser <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"></span>Reino <span class=\"__1 _2d\"></span>Unido <span class=\"__1 _2d\"></span>(notas <span class=\"__1 _2d\"></span>4, <span class=\"__1 _2d\"></span>12 <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>27), <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>ha producido una <span class=\"__1 _6\"></span>incorporaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>al per\u00edmetro de <span class=\"__1 _6\"></span>un<span class=\"ffc\">os <span class=\"__1 _6\"></span>\u201cA<span class=\"__1 _3\"></span>ctivos financieros <span class=\"__1 _6\"></span>no corrientes\u201d <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>un<span class=\"ff1_1\"> <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte </span></span>de <span class=\"__1 _2c\"> </span>320.625  miles <span class=\"__1 _2c\"> </span>de  euros <span class=\"__1 _2c\"> </span>(fundamentalmente<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span><span class=\"ffc\">en  el <span class=\"__1 _2c\"> </span>ep\u00edgrafe  \u201cDerechos <span class=\"__1 _2c\"> </span>de  cobro <span class=\"__1 _2c\"> </span>acuerdos  de </span>concesi\u00f3n\u201d<span class=\"ff1_1\">)<span class=\"ls14\">. <span class=\"__1 _20\"></span><span class=\"ls0_1\">Asimismo <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _c\"></span>2024 c<span class=\"__1 _20\"></span>omo c<span class=\"__1 _3\"></span>onsecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _c\"></span>en el <span class=\"__1 _c\"></span>mes d<span class=\"__1 _20\"></span>e abril<span class=\"__1 _20\"></span> </span></span></span>del <span class=\"__1 _13\"></span>100% <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>sociedad <span class=\"__1 _13\"></span>Tranv\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>Parla, <span class=\"__1 _2d\"></span>S.A. <span class=\"__1 _13\"></span>se <span class=\"__1 _1a\"> </span>produ<span class=\"__1 _3\"></span>cido <span class=\"__1 _2d\"></span>una <span class=\"__1 _13\"></span>incorporaci\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>per\u00edmetro <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>un importe de 31.4<span class=\"__1 _3\"></span>29 miles de euros<span class=\"__1 _3\"></span> en el ep\u00edgrafe <span class=\"ffc\">\u201cDer<span class=\"__1 _3\"></span>echos de cobro a<span class=\"__1 _3\"></span>cuerdos de concesi<span class=\"__1 _3\"></span>\u00f3n\u201d<span class=\"ff1_1\"> (nota 4). </span></span>Por <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>au<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cobertura <span class=\"__1 _7\"></span>atiende <span class=\"__1 _7\"></span>principalmente <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>aumento <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or razonable de <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas de tipo <span class=\"__1 _6\"></span>de inter\u00e9s variable a <span class=\"__1 _6\"></span>ti<span class=\"__1 _3\"></span>po <span class=\"__1 _6\"></span>fij<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r la previsi\u00f3n de <span class=\"__1 _6\"></span>au<span class=\"__1 _3\"></span>mentos <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span>s de inter\u00e9s en ejerci<span class=\"__1 _3\"></span>cios futu<span class=\"__1 _3\"></span>ros (nota 18<span class=\"ls17\">).</span> A co<span class=\"__1 _6\"></span>ntinu<span class=\"__1 _3\"></span>aci\u00f3n se <span class=\"__1 _6\"></span>detalla el desglose <span class=\"__1 _6\"></span>del ep\u00edgrafe \u201cInstrumentos <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>patrimonio\u201d a 31 <span class=\"__1 _6\"></span>de diciembre <span class=\"__1 _6\"></span>de<span class=\"__1 _20\"></span> 2024 y de 20<span class=\"ls19\">23</span>:<span class=\"ff5\"> </span>% Participaci\u00f3n efectiva Valor razonable 2024<span class=\"ls0_1\"> </span>Participaciones ig<span class=\"__1 _3\"></span>uales o superi<span class=\"__1 _3\"></span>ores al 5%: Verteder<span class=\"__1 _3\"></span>os de Residuos, S.A. 16,03% 11.923  Shariket<span class=\"__1 _3\"></span> Miyeh Djinet, S.p.a  13,01% 10.676  Consorcio<span class=\"__1 _3\"></span> Traza, S.A. 16,60% 3.919  Cafasso N.V. 15,00% 2.744  Resto 2.272  Participaciones inf<span class=\"__1 _3\"></span>eriores al 5%<span class=\"__1 _3\"></span>: Resto 1.115  32.649 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Participaciones ig<span class=\"__1 _3\"></span>uales o superi<span class=\"__1 _3\"></span>ores al 5%: Verteder<span class=\"__1 _3\"></span>os de Residuos, S.A. 16,03% 9.187  Shariket<span class=\"__1 _3\"></span> Miyeh Djinet, S.p.a  13,01% 8.996  Consorcio<span class=\"__1 _3\"></span> Traza, S.A. 16,60% 3.919  Cafasso N.V. 15,00% 2.744  Resto 4.112  Participaciones inf<span class=\"__1 _3\"></span>eriores al 5%<span class=\"__1 _3\"></span>: Resto 1.286  30.244",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "imposiciones<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>entidades <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cr\u00e9dito <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>3.374 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> euros (20.507 mile<span class=\"__1 _3\"></span>s de euros en<span class=\"__1 _3\"></span> el ejercicio 20<span class=\"__1 _3\"></span>23)<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "15.<span class=\"ff9\"> <span class=\"__1 _33\"> </span></span>EXISTENCIAS La <span class=\"__1 _7\"></span>composici\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>saldo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ex<span class=\"__1 _6\"></span>ist<span class=\"__1 _3\"></span>encias <span class=\"__1 _7\"></span>neto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>eterioros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>023 <span class=\"__1 _7\"></span>se corresponde con el sigu<span class=\"__1 _3\"></span>iente detall<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Bienes inmobiliarios 8.262  719.718  Materias primas y otros  aprovisionamientos 289.112  354.799  Construcci\u00f3n 170.393  156.312  Servicios Medioambientales 79.564  78.764  Gesti\u00f3n Integral del Agua 38.171  30.007  Concesiones 984 <span class=\"ls0_1\"> </span>1.178  Cementos  - 88.526  Inmobiliaria  - 12 <span class=\"ls0_1\"> </span>Productos terminados 7.939  23.267  Anticipos 118.415  136.554  423.728 <span class=\"ls0_1\"> </span>1.234.338 <span class=\"ls0_1\"> </span>Como <span class=\"__1 _6\"></span>consecuen<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la escisi\u00f3n <span class=\"__1 _6\"></span>parcial financiera <span class=\"__1 _6\"></span>que ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Inmocem<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>(nota<span class=\"__1 _20\"></span> 2), <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>pr\u00e1cti<span class=\"__1 _3\"></span>ca <span class=\"__1 _38\"> </span>totalidad<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>l<span class=\"ls31\">os</span> <span class=\"__1 _38\"> </span><span class=\"ffc\">\u201cBienes <span class=\"__1 _38\"> </span>inm<span class=\"__1 _3\"></span>obiliarios\u201d<span class=\"ff1_1\">, <span class=\"__1 _38\"> </span>que <span class=\"__1 _14\"> </span>se <span class=\"__1 _38\"> </span>encuadraban <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>actividad <span class=\"__1 _38\"> </span>de<span class=\"__1 _20\"></span> </span></span>Inmobiliaria, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>dad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>baja <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>balan<span class=\"__1 _3\"></span>ce <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>situaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>perf<span class=\"__1 _3\"></span>eccionamiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a operaci\u00f3n. <span class=\"__1 _20\"></span>En es<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>partida <span class=\"__1 _20\"></span>figuran <span class=\"__1 _20\"></span>solares de<span class=\"__1 _3\"></span>stinados <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la promoci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>inmobiliaria, <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>ay<span class=\"__1 _3\"></span>oritariamente <span class=\"__1 _20\"></span>de uso <span class=\"__1 _13\"></span>residencial <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>promociones <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>mobiliarias <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>curso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>ya <span class=\"__1 _7\"></span>terminadas, <span class=\"__1 _13\"></span>sobr<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>qu<span class=\"__1 _20\"></span>e exist<span class=\"ls28\">\u00eda</span>n <span class=\"__1 _3\"></span>compromisos <span class=\"__1 _20\"></span>de v<span class=\"__1 _3\"></span>enta p<span class=\"__1 _3\"></span>or <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>final <span class=\"__1 _20\"></span>de entrega <span class=\"__1 _20\"></span>a los <span class=\"__1 _20\"></span>clientes de <span class=\"__1 _20\"></span>135.750 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _20\"></span>en el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2023<span class=\"ffc\">. <span class=\"__1 _13\"></span>Los <span class=\"__1 _13\"></span>anticip<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>entregado <span class=\"__1 _13\"></span>algunos <span class=\"__1 _13\"></span>clientes<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>citados <span class=\"__1 _13\"></span>\u201cBi<span class=\"ff1_1\">enes </span></span>inmobiliarios\u201d <span class=\"__1 _13\"></span>est\u00e1n <span class=\"__1 _2d\"></span>garantizados <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"></span>contratos <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>s<span class=\"__1 _3\"></span>eguros <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>avales <span class=\"__1 _2d\"> </span>bancarios, <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>acuerd<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>con <span class=\"__1 _2d\"></span>los requisitos establ<span class=\"__1 _3\"></span>ecidos por <span class=\"__1 _3\"></span>la normativa en vigo<span class=\"__1 _3\"></span>r.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _6\"></span>Grupo clasifica <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>promoci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>inm<span class=\"__1 _3\"></span>obiliarias como <span class=\"__1 _6\"></span>corriente<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>atend<span class=\"__1 _3\"></span>iendo <span class=\"__1 _6\"></span>a su <span class=\"__1 _6\"></span>ciclo de <span class=\"__1 _6\"></span>producci\u00f3n, distinguiendo <span class=\"__1 _6\"></span>entre <span class=\"__1 _7\"></span>promociones<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>inmobiliarias <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>curso <span class=\"__1 _6\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>terminadas. <span class=\"__1 _6\"></span>Las <span class=\"__1 _6\"></span>promociones <span class=\"__1 _7\"></span>inmobiliaria<span class=\"__1 _3\"></span>s en curso <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>clasific<span class=\"__1 _20\"></span>an <span class=\"__1 _6\"></span>como de ciclo co<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>to cuando el <span class=\"__1 _6\"></span>period<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> media hasta <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> finalizaci\u00f3n se <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>ma es inferior <span class=\"__1 _3\"></span>a los <span class=\"__1 _3\"></span>doce <span class=\"__1 _3\"></span>meses <span class=\"__1 _3\"></span>y como de <span class=\"__1 _20\"></span>ciclo largo en <span class=\"__1 _3\"></span>caso c<span class=\"__1 _3\"></span>ontrario. Un<span class=\"__1 _3\"></span>a vez fin<span class=\"__1 _3\"></span>alizad<span class=\"__1 _3\"></span>a la p<span class=\"__1 _3\"></span>romoci\u00f3n se<span class=\"__1 _3\"></span> clasifica como pro<span class=\"__1 _3\"></span>moci\u00f3n inmobiliaria <span class=\"__1 _3\"></span>terminada.<span class=\"ff5\"> </span>La <span class=\"__1 _6\"></span>composici<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del saldo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la partida <span class=\"__1 _6\"></span>\u201cBienes inmobiliarios\u201d a <span class=\"__1 _6\"></span><span class=\"ff1_1\">3<span class=\"__1 _6\"></span>1 de <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de 2023 <span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span> </span>la siguiente: Coste Deterioro Valor neto 2024<span class=\"ls0_1\"> </span>Terrenos y solares 17.078  (16.250) 828 <span class=\"ls0_1\"> </span>Promociones inmobiliarias en curso de ciclo corto - - - Promociones inmobiliarias en curso de ciclo largo 14.178  (6.744) 7.434  Promociones inmobiliarias terminadas - - - Total 31.256 <span class=\"ls0_1\"> </span>(22.994) 8.262 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Terrenos y solares 651.917  (138.376) 513.541  Promociones inmobiliarias en curso de ciclo corto 67.683  (528) 67.155  Promociones inmobiliarias en curso de ciclo largo 155.385  (59.011) 96.374  Promociones inmobiliarias terminadas 49.192  (6.544) 42.648  Total 924.177 <span class=\"ls0_1\"> </span>(204.459) 719.718 <span class=\"ls0_1\"> </span>Los <span class=\"__1 _c\"></span>mov<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mientos <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>diverso<span class=\"ls35\">s <span class=\"__1 _20\"></span><span class=\"ls0_1\">elementos <span class=\"__1 _20\"></span><span class=\"ls1a\">de<span class=\"ls0_1\"> <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span><span class=\"ffc\">partida <span class=\"__1 _c\"></span>\u201cBienes <span class=\"__1 _20\"></span>inmobiliarios\u201d<span class=\"ff1_1\"> <span class=\"__1 _c\"></span>habidos <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _c\"></span>ejercicios<span class=\"__1 _3\"></span> </span></span></span></span></span></span>2024 y 2023 han sido<span class=\"__1 _3\"></span> los sig<span class=\"__1 _3\"></span>uientes: Terrenos y solares Promociones inmobiliarias en curso de ciclo corto Promociones inmobiliarias en curso de ciclo largo Promociones inmobiliarias terminadas Deterioros Saldo a 31.12.22 675.770 <span class=\"ls0_1\"> </span>58.086 <span class=\"ls0_1\"> </span>142.027 <span class=\"ls0_1\"> </span>67.435 <span class=\"ls0_1\"> </span>(179.451) Entradas o dotaciones 12.736  60.532  12.611  1.859  (38.345) Salidas, bajas o reducciones (5.884) - - (101.220) 13.284  Diferencias de conversi\u00f3n (38) - (4) - 45 <span class=\"ls0_1\"> </span>Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos (30.667) (50.935) 751 <span class=\"ls0_1\"> </span>81.118  8 <span class=\"ls0_1\"> </span>Saldo a 31.12.23 651.917 <span class=\"ls0_1\"> </span>67.683 <span class=\"ls0_1\"> </span>155.385 <span class=\"ls0_1\"> </span>49.192 <span class=\"ls0_1\"> </span>(204.459) Entradas o dotaciones 1.057  19.407  18.899  25.658  (333) Salidas, bajas o reducciones (15.296) (18.889) - (28.686) 1.396  Diferencias de conversi\u00f3n 70 <span class=\"ls0_1\"> </span>- - - 2 <span class=\"ls0_1\"> </span>Reclasificaci\u00f3n a activos no corrientes mantenidos para la venta (nota 5) (608.002) (70.471) (170.596) (46.165) 180.492  Variaci\u00f3n del per\u00edmetro, traspasos y otros movimientos (12.668) 2.270  10.490  1 <span class=\"ls0_1\"> </span>(92) Saldo a 31.12.24 17.078 <span class=\"ls0_1\"> </span>- 14.178 <span class=\"ls0_1\"> </span>- (22.994)<span class=\"__1 _5f\"> </span>En el ejercicio <span class=\"__1 _3\"></span>2024 se han reclasificad<span class=\"__1 _3\"></span>o a <span class=\"ffc\">\u201dActivos n<span class=\"__1 _3\"></span>o corrientes mant<span class=\"__1 _3\"></span>enidos para la venta<span class=\"__1 _3\"></span>\u201d los siguientes </span>importes que apor<span class=\"__1 _3\"></span>taban a 31 de <span class=\"__1 _3\"></span>mayo de 2024 l<span class=\"__1 _3\"></span>os segment<span class=\"__1 _3\"></span>os de actividad de C<span class=\"__1 _3\"></span>emento e Inmobiliaria<span class=\"__1 _20\"></span> al ep\u00edgrafe de balanc<span class=\"__1 _3\"></span>e \u201cExistencias\u201d (n<span class=\"__1 _3\"></span>ota 5):<span class=\"ff1_1\"> </span>Coste Deterioro Valor neto 31.05.2024<span class=\"ls0_1\"> </span>Bienes inmobiliarios: Terrenos y solares 608.002  (120.777) 487.225  Promociones inmobiliarias en curso de ciclo corto 70.471  (858) 69.613  Promociones inmobiliarias en curso de ciclo largo 170.596  (52.542) 118.054  Promociones inmobiliarias terminadas 46.165  (6.315) 39.850  Materias primas y otros aprovisionamientos 14.790  (1.262) 13.528  Productos terminados 111.802  (5.181) 106.621  Anticipos 3.965   - 3.965  Total 1.025.791 <span class=\"ls0_1\"> </span>(186.935) 838.856 <span class=\"ls0_1\"> </span>A continuaci\u00f3n se <span class=\"__1 _3\"></span>muestra el detall<span class=\"__1 _20\"></span>e de los principales product<span class=\"__1 _3\"></span>os inmobiliari<span class=\"__1 _3\"></span>os: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Fincas y promociones Tres Cantos (Madrid)   <span class=\"ls0_1\">- </span>201.550  Fincas y Promociones El Molar (Madrid)   <span class=\"ls0_1\">- </span>58.060  Fincas y promociones Badalona (Barcelona)   <span class=\"ls0_1\">- </span>54.357  Fincas y promociones Sant Joan Desp\u00ed (Barcelona)   <span class=\"ls0_1\">- </span>43.622  Fincas y promociones Arroyo Fresno (Madrid)   <span class=\"ls0_1\">- </span>38.449  Fincas y Promociones Valdebebas (Madrid)   <span class=\"ls0_1\">- </span>14.130  Fincas y Promociones Alcorc\u00f3n   <span class=\"ls0_1\">- </span>13.860  Fincas y Promociones San Gregorio  (Zaragoza)   <span class=\"ls0_1\">- </span>12.750  Fincas y Promociones Esencia Sabadell<span class=\"__1 _3\"></span> (Barcelona)<span class=\"__1 _6\"></span>   <span class=\"ls0_1\">- </span>12.460  Fincas y Promociones Mar\u00edtimo (Valencia)   <span class=\"ls0_1\">- </span>11.100  Fincas y Promociones Ensanche Vallecas (Madrid)   <span class=\"ls0_1\">- </span>10.610  Fincas y Promociones Nueva Condomina Golf (Murcia)   <span class=\"ls0_1\">- </span>10.430  Fincas y Promociones Torres del Mar (Las Palmas)   <span class=\"ls0_1\">- </span>9.380  Fincas y Promociones Las Glorias (Barcelona)   <span class=\"ls0_1\">- </span>4.370  Resto de fincas y promociones 8.262  224.590  8.262 <span class=\"ls0_1\"> </span>719.718 <span class=\"ls0_1\"> </span>Las <span class=\"__1 _6\"></span>existencias<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>inmobiliarias se <span class=\"__1 _6\"></span>valoran por <span class=\"__1 _6\"></span>su coste <span class=\"__1 _6\"></span>de adquisici\u00f3n o<span class=\"__1 _6\"></span> producci\u00f3n corregido <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su caso al valor de mercado<span class=\"__1 _3\"></span> cuando es<span class=\"__1 _3\"></span>te es menor.<span class=\"__1 _5f\"> </span>Con <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>objeto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>determinar <span class=\"__1 _6\"></span>si <span class=\"__1 _6\"></span>ex<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>deterioro <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>valor, <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>estima<span class=\"ls1a\">ba</span> <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los<span class=\"__1 _3\"></span> principales <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>conforman<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>cartera <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>existencias <span class=\"__1 _6\"></span>inmobiliarias <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>actividad <span class=\"__1 _6\"></span>Inmobiliaria,<span class=\"__1 _3\"></span> que <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>mencionado <span class=\"__1 _7\"></span>previamente <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>objeto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span>cisi\u00f3n <span class=\"__1 _7\"></span>(nota <span class=\"__1 _7\"></span>2), <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>trav\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>terceros independientes (TINSA, <span class=\"__1 _6\"></span>SAVILLS y <span class=\"__1 _6\"></span>GESVALT). <span class=\"__1 _6\"></span>Las valoraciones <span class=\"__1 _6\"></span>fueron <span class=\"__1 _6\"></span>realizadas siguiendo <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>criterio<span class=\"__1 _3\"></span>s de <span class=\"__1 _3\"></span>RICS <span class=\"__1 _20\"></span>(Royal In<span class=\"__1 _3\"></span>titution <span class=\"__1 _20\"></span>of <span class=\"__1 _20\"></span>Chartered Sur<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>eyors) <span class=\"__1 _20\"></span>valorados <span class=\"__1 _20\"></span>a la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>cierre <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>presentes<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>estados<span class=\"__1 _20\"></span> financieros <span class=\"__1 _c\"></span>consolidados. <span class=\"__1 _20\"></span>Se <span class=\"__1 _20\"></span>aplicaron <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>m\u00e9todos <span class=\"__1 _20\"></span>Residu<span class=\"__1 _3\"></span>al <span class=\"__1 _20\"></span>Din\u00e1mico, <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>comparaci\u00f3n <span class=\"__1 _c\"></span>y d<span class=\"__1 _20\"></span>e d<span class=\"__1 _20\"></span>escuentos de <span class=\"__1 _20\"></span>flujos <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>caja <span class=\"__1 _20\"></span>como <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>mejor <span class=\"__1 _20\"></span>aproximaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _20\"></span>al <span class=\"__1 _c\"></span>valor. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _20\"></span>Residual <span class=\"__1 _c\"></span>Din\u00e1mico <span class=\"__1 _c\"></span>es <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _c\"></span>b\u00e1sico, esencial <span class=\"__1 _1a\"> </span>y  fun<span class=\"__1 _3\"></span>damental <span class=\"__1 _1a\"> </span>que <span class=\"__1 _32\"> </span>se <span class=\"__1 _1a\"> </span>usa  en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>valoraci\u00f3n <span class=\"__1 _1a\"> </span>de  suelos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>te<span class=\"__1 _6\"></span>rren<span class=\"__1 _3\"></span>os, <span class=\"__1 _1a\"> </span>siendo  el <span class=\"__1 _1a\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>m\u00e1s ampliamente <span class=\"__1 _c\"></span>aceptado <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>agentes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>participantes <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>mercado <span class=\"__1 _20\"></span>inmobiliario. <span class=\"__1 _c\"></span>No <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bstant<span class=\"__1 _20\"></span>e, al<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>utilizar<span class=\"__1 _3\"></span> en <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>esquema <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>funcionamiento <span class=\"__1 _6\"></span>diferentes <span class=\"__1 _6\"></span>variables, <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>datos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>utilizar <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>ariab<span class=\"__1 _3\"></span>les <span class=\"__1 _6\"></span>deben <span class=\"__1 _6\"></span>ser extra\u00eddos <span class=\"__1 _7\"></span>directamente<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>mercado, <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>utilizaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>manera <span class=\"__1 _7\"></span>instrumental <span class=\"__1 _13\"></span>del <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _7\"></span>de comparaci\u00f3n. <span class=\"__1 _3\"></span> Mediante <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>comparaci\u00f3n,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>obtienen, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>trav\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>an\u00e1lisis <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>mercado inmobiliario <span class=\"__1 _6\"></span>basad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>informacion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>concretas, <span class=\"__1 _6\"></span>los dato<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omparables <span class=\"__1 _6\"></span>necesa<span class=\"__1 _3\"></span>rios <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>aplicar <span class=\"__1 _6\"></span>com<span class=\"__1 _20\"></span>o variables dentro del m\u00e9todo residual din\u00e1<span class=\"__1 _3\"></span>mico. En la selecci\u00f3n indicada se contra<span class=\"__1 _3\"></span>sta<span class=\"__1 _6\"></span>n previa<span class=\"__1 _3\"></span>mente los<span class=\"__1 _3\"></span> valores <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>aquellas <span class=\"__1 _c\"></span>variables <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>resultan <span class=\"__1 _c\"></span>anormales <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>fin <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>identificar <span class=\"__1 _20\"></span>y <span class=\"__1 _c\"></span>eliminar <span class=\"__1 _c\"></span>tanto <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>procedentes de transacci<span class=\"__1 _3\"></span>ones y of<span class=\"__1 _3\"></span>ertas qu<span class=\"__1 _3\"></span>e no cumpl<span class=\"__1 _3\"></span>en las condici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _3\"></span>exigidas <span class=\"__1 _3\"></span>en la <span class=\"__1 _3\"></span>definici\u00f3n <span class=\"__1 _3\"></span>de valor <span class=\"__1 _3\"></span>razonable<span class=\"__1 _3\"></span>, como <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>pudieran <span class=\"__1 _20\"></span>incluir <span class=\"__1 _c\"></span>elementos <span class=\"__1 _20\"></span>especulativos <span class=\"__1 _20\"></span>o <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>recojan <span class=\"__1 _20\"></span>condiciones <span class=\"__1 _c\"></span>particulares <span class=\"__1 _20\"></span>y p<span class=\"__1 _3\"></span>ropias de <span class=\"__1 _38\"> </span>un <span class=\"__1 _14\"> </span>agente <span class=\"__1 _38\"> </span>espec\u00edfico <span class=\"__1 _14\"> </span>y <span class=\"__1 _38\"> </span>que <span class=\"__1 _38\"> </span>est\u00e9n <span class=\"__1 _14\"> </span>alejadas <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _38\"> </span>realidad <span class=\"__1 _38\"> </span>del <span class=\"__1 _14\"> </span>mercado. <span class=\"__1 _14\"> </span>Una <span class=\"__1 _38\"> </span>vez <span class=\"__1 _38\"> </span>definidas<span class=\"__1 _20\"></span>, determinadas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>oncretadas <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variables <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>usar en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>m\u00e9todo <span class=\"__1 _6\"></span>residual <span class=\"__1 _6\"></span>din<span class=\"__1 _3\"></span>\u00e1mico; <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>suel<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> calcula <span class=\"__1 _20\"></span>considerando <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>flujos fu<span class=\"__1 _3\"></span>turos <span class=\"__1 _20\"></span>asociados <span class=\"__1 _20\"></span>al d<span class=\"__1 _3\"></span>esarrollo <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>promoci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>dicho <span class=\"__1 _20\"></span>suelo, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _20\"></span>cobros<span class=\"__1 _3\"></span> como <span class=\"__1 _13\"></span>pagos, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>hip\u00f3tesis <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>precios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>mercad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>(fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _13\"></span>precios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>venta <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> construcci\u00f3n) <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>periodos <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>urbanizaci\u00f3n, <span class=\"__1 _c\"></span>construcci\u00f3n <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>comercializaci\u00f3n <span class=\"__1 _c\"></span>conforme <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>circunstancias propias de cada cas<span class=\"__1 _3\"></span>o concreto.  Para <span class=\"__1 _6\"></span>las valoraciones <span class=\"__1 _6\"></span>realiz<span class=\"__1 _3\"></span>adas <span class=\"__1 _6\"></span>por el <span class=\"__1 _6\"></span>experto <span class=\"__1 _6\"></span>indepe<span class=\"__1 _3\"></span>ndiente <span class=\"__1 _6\"></span>de inmuebles <span class=\"__1 _6\"></span>terminad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>el m<span class=\"__1 _6\"></span>\u00e9t<span class=\"__1 _3\"></span>odo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e valoraci\u00f3n usado <span class=\"__1 _3\"></span>e<span class=\"ls3e\">ra</span> el de comparaci<span class=\"__1 _3\"></span>\u00f3n directa con tr<span class=\"__1 _3\"></span>ansacciones de m<span class=\"__1 _3\"></span>ercado. El v<span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>otal <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e las <span class=\"__1 _6\"></span>existencias inmobiliarias de <span class=\"__1 _6\"></span>la actividad Inmobiliaria <span class=\"__1 _6\"></span>determi<span class=\"__1 _3\"></span>nado por <span class=\"__1 _6\"></span>los expertos<span class=\"__1 _3\"></span> independientes, a<span class=\"__1 _3\"></span>scend\u00eda <span class=\"ls32\">a </span>750.584 miles de eur<span class=\"__1 _3\"></span>os a 31 de diciembr<span class=\"__1 _3\"></span>e de 2023. Las hip\u00f3tesis clav<span class=\"__1 _3\"></span>e consideradas par<span class=\"__1 _3\"></span>a realizar las valor<span class=\"__1 _20\"></span>acio<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> fueron: - Plazos <span class=\"__1 _3\"></span>temporales <span class=\"__1 _3\"></span>que afectan <span class=\"__1 _20\"></span>a la obtenci\u00f3n <span class=\"__1 _3\"></span>de li<span class=\"__1 _3\"></span>cencias y <span class=\"__1 _3\"></span>comienzo d<span class=\"__1 _20\"></span>e obras de <span class=\"__1 _3\"></span>urbanizaci\u00f3n <span class=\"__1 _3\"></span>y/o construcci\u00f3n. - Rango<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>ventas: <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>afectan <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>a una<span class=\"__1 _3\"></span> horquilla<span class=\"__1 _20\"></span> de pre<span class=\"__1 _3\"></span>cios de<span class=\"__1 _3\"></span> venta,<span class=\"__1 _3\"></span> co<span class=\"__1 _3\"></span>mo al<span class=\"__1 _3\"></span> porcentaje<span class=\"__1 _3\"></span> y <span class=\"__1 _3\"></span>plazo de comercializaci<span class=\"__1 _3\"></span>\u00f3n, y venta real <span class=\"__1 _3\"></span>y efectiva de<span class=\"__1 _3\"></span> los diferentes in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>uebles. - Tasas de descuento de l<span class=\"__1 _3\"></span>os flujos de caja generad<span class=\"__1 _3\"></span>os que recogen el ri<span class=\"__1 _3\"></span>esgo y el va<span class=\"__1 _3\"></span>lor del dinero en el<span class=\"__1 _3\"></span> tiempo. En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024 <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>saldo <span class=\"__1 _6\"></span>total <span class=\"__1 _6\"></span>acu<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ulad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>deterioros <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>existencias <span class=\"__1 _6\"></span>in<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obiliarias <span class=\"__1 _6\"></span>asci<span class=\"__1 _3\"></span>ende <span class=\"__1 _6\"></span>a 22.994 miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s (204<span class=\"__1 _3\"></span>.459 miles de eur<span class=\"__1 _3\"></span>os en el ej<span class=\"__1 _3\"></span>ercicio 2023).  No existen compr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>misos <span class=\"__1 _3\"></span>signifi<span class=\"__1 _3\"></span>cativos de compras de <span class=\"__1 _3\"></span>activos inmobiliarios al<span class=\"__1 _3\"></span> cierre del ejercici<span class=\"__1 _3\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Clientes por ven<span class=\"__1 _3\"></span>tas y prest<span class=\"__1 _3\"></span>aciones de se<span class=\"__1 _3\"></span>rvicios </span></span>Este <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _7\"></span>consolidado <span class=\"__1 _7\"></span>adjunto <span class=\"__1 _7\"></span>recoge <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>ser<span class=\"__1 _3\"></span>vicios <span class=\"__1 _7\"></span>prestado<span class=\"__1 _3\"></span>s pendientes <span class=\"__1 _6\"></span>de cobro, <span class=\"__1 _6\"></span>valorada tal <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>indica en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>nota <span class=\"__1 _6\"></span>3.s), <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>aportan las <span class=\"__1 _6\"></span>diversas <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es del Grupo y que son la<span class=\"__1 _3\"></span> base del r<span class=\"__1 _3\"></span>esultado de explo<span class=\"__1 _3\"></span>taci\u00f3n. La <span class=\"__1 _1a\"> </span>composici\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>saldo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>deudores<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>ajenos <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>diciembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>2024 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>20<span class=\"ls9\">23</span> <span class=\"__1 _1a\"> </span>se corresponde con el sigu<span class=\"__1 _3\"></span>iente detall<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Producci\u00f3n certificada pendiente de cobro y deud<span class=\"__1 _3\"></span>ores por ventas<span class=\"__1 _6\"></span> 1.277.439  1.292.894  Producci\u00f3n ejecutada pendiente de certificar 1.136.437  1.036.769  Retenciones por garant\u00eda 65.517  58.254  Producci\u00f3n facturada a empresas asociadas y controladas conjuntamente 117.749  90.840  Clientes por ventas y prestaciones de servicios 2.597.142  2.478.757  Anticipos recibidos por pedidos (nota 22) (638.660) (646.686) Total saldo neto de clientes po<span class=\"__1 _3\"></span>r ve<span class=\"__1 _6\"></span>ntas y prestacio<span class=\"__1 _3\"></span>nes de servicios 1.958.482 <span class=\"ls0_1\"> </span>1.832.071 <span class=\"ls0_1\"> </span>El <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>expues<span class=\"__1 _3\"></span>to <span class=\"__1 _7\"></span>corresponde <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>neto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>eudores, <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>vez <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>eradas <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>correcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>por riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>insolvencia <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>ascienden <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>231.651 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(260.364 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre de 20<span class=\"__1 _3\"></span>23) y <span class=\"__1 _20\"></span>deducida la <span class=\"__1 _20\"></span>partida d<span class=\"__1 _3\"></span>e anticip<span class=\"__1 _3\"></span>os recibid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>por pedidos <span class=\"__1 _20\"></span>que figura <span class=\"__1 _20\"></span>en el <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cAcreed<span class=\"__1 _3\"></span>ores comerciales y otras cuentas a pagar\u201d del pasivo del ba<span class=\"__1 _3\"></span>lance consolidado adjunto.<span class=\"__1 _3\"></span> Dicha partida recoge tambi\u00e9n las cantidade<span class=\"__1 _3\"></span>s certificad<span class=\"__1 _3\"></span>as por anticipad<span class=\"__1 _3\"></span>o por diversos concepto<span class=\"__1 _3\"></span>s, hayan <span class=\"__1 _3\"></span>sido cobradas o no. En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cClientes por<span class=\"__1 _3\"></span> ventas y pr<span class=\"__1 _3\"></span>estaci\u00f3n de servicios<span class=\"__1 _3\"></span>\u201d (nota 5):<span class=\"ff1_1\"> </span>31.05.2024<span class=\"ls0_1\"> </span>Producci\u00f3n certificada pendiente de cobro y deud<span class=\"__1 _3\"></span>ores por ventas<span class=\"__1 _6\"></span> 117.149  Producci\u00f3n ejecutada pendiente de certificar 5.239  Retenciones por garant\u00eda - Producci\u00f3n facturada a empresas asociadas y controladas conjuntamente 8.587  Clientes por ventas y prestaciones de servicios 130.975  Anticipos recibidos por pedidos (40.203) Total saldo neto de clientes po<span class=\"__1 _3\"></span>r ventas y<span class=\"__1 _6\"></span> pre<span class=\"__1 _3\"></span>staciones de servicios 90.772 <span class=\"ls0_1\"> </span>A <span class=\"__1 _1a\"> </span>continuaci\u00f3n <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>muestra <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>antig\u00fcedad <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>saldo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>\u201cClientes <span class=\"__1 _1a\"> </span>por <span class=\"__1 _32\"> </span>ventas <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>prestaciones <span class=\"__1 _1a\"> </span>de servicios\u201d a 31 de dici<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>br<span class=\"__1 _3\"></span>e de 202<span class=\"ff1_1\">4: </span>inferior a 1 a\u00f1o entre 1 y 2 a\u00f1os superior a 3 a\u00f1os Total Clientes por ventas y prestaciones de servicios 2.470.779  63.578  62.785  2.597.142<span class=\"__1 _5f\"> </span>Los cr\u00e9ditos por <span class=\"__1 _3\"></span>operaciones c<span class=\"__1 _3\"></span>omerciales en m<span class=\"__1 _3\"></span>ora son los siguient<span class=\"__1 _3\"></span>es:<span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Construcci\u00f3n 34.370  33.430  Servicios Medioambientales 205.604  247.268  Aguas 153.919  165.342  Concesiones 5.909  45 <span class=\"ls0_1\"> </span>TOTAL 399.802 <span class=\"ls0_1\"> </span>446.085 <span class=\"ls0_1\"> </span>Se <span class=\"__1 _13\"></span>consideran <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>mora, <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>aquellos <span class=\"__1 _13\"></span>saldos <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>estando <span class=\"__1 _13\"></span>vencidos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>sido <span class=\"__1 _13\"></span>satisfechos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la contraparte, <span class=\"__1 _2d\"></span>sin <span class=\"__1 _2d\"></span>embargo, <span class=\"__1 _13\"></span>hay <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"></span>tener <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>cuenta <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"> </span>dadas <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>dif<span class=\"__1 _3\"></span>erentes <span class=\"__1 _2d\"></span>caracter\u00edsticas <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> diferentes sect<span class=\"__1 _3\"></span>ores en los q<span class=\"__1 _20\"></span>ue el Grupo FCC opera,<span class=\"__1 _20\"></span> si <span class=\"__1 _6\"></span>b<span class=\"__1 _20\"></span>ien de<span class=\"__1 _6\"></span>ter<span class=\"__1 _3\"></span>minados acti<span class=\"__1 _3\"></span>vos est\u00e1n en<span class=\"__1 _3\"></span> mora, n<span class=\"__1 _3\"></span>o hay riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>impago, <span class=\"__1 _6\"></span>ya <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>mayor\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _6\"></span>clientes, <span class=\"__1 _6\"></span>son <span class=\"__1 _7\"></span>clientes <span class=\"__1 _7\"></span>p\u00fablicos, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>\u00fanicamente <span class=\"__1 _6\"></span>se pueden <span class=\"__1 _6\"></span>producir <span class=\"__1 _7\"></span>retrasos <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>cobros, <span class=\"__1 _6\"></span>teniendo <span class=\"__1 _6\"></span>derecho <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>reclamar <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>correspondientes <span class=\"__1 _6\"></span>intereses de demora.  La <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>\u201cProducci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>certificada <span class=\"__1 _6\"></span>pend<span class=\"__1 _3\"></span>iente <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cobr<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>deudores <span class=\"__1 _6\"></span>por v<span class=\"__1 _6\"></span>entas<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>recoge <span class=\"__1 _6\"></span>principalm<span class=\"__1 _3\"></span>ente el <span class=\"__1 _38\"> </span>importe <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>certificaciones <span class=\"__1 _14\"> </span>cursadas <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>clientes <span class=\"__1 _38\"> </span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _38\"> </span>obras <span class=\"__1 _38\"> </span>ejecutadas <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>el <span class=\"__1 _38\"> </span>segmento <span class=\"__1 _14\"> </span>de Construcci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>308.478 <span class=\"__1 _13\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>(295.<span class=\"__1 _3\"></span>593 <span class=\"__1 _13\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> 2023<span class=\"ls0_1\">) y<span class=\"__1 _3\"></span> servicios<span class=\"__1 _3\"></span> prestados por<span class=\"__1 _3\"></span> el resto de<span class=\"__1 _20\"></span> se<span class=\"__1 _6\"></span>g<span class=\"__1 _3\"></span>mentos <span class=\"__1 _3\"></span>por importe de 982.9<span class=\"__1 _3\"></span>00 miles de<span class=\"__1 _3\"></span> euros (997.<span class=\"__1 _3\"></span>300 </span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>20<span class=\"ls19\">23<span class=\"__1 _6\"></span></span>), <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>balance <span class=\"__1 _7\"></span>consolidado.<span class=\"__1 _20\"></span> Con car\u00e1cter general<span class=\"__1 _3\"></span>, no existen litigi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s en r<span class=\"__1 _3\"></span>elaci\u00f3n con<span class=\"__1 _3\"></span> las mismas. La diferenci<span class=\"__1 _3\"></span>a entr<span class=\"__1 _3\"></span>e el<span class=\"__1 _20\"></span> importe d<span class=\"__1 _3\"></span>e la <span class=\"__1 _3\"></span>producci\u00f3n<span class=\"__1 _3\"></span> regis<span class=\"__1 _3\"></span>trada <span class=\"__1 _3\"></span>a origen<span class=\"__1 _20\"></span> de cada<span class=\"__1 _3\"></span> una <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>obras y<span class=\"__1 _3\"></span> contratas<span class=\"__1 _20\"></span> en curso, valoradas seg\u00fan<span class=\"__1 _3\"></span> los criterios expuestos en la nota 3.s), <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> el importe certificad<span class=\"__1 _3\"></span>o hasta la fecha de las cu<span class=\"__1 _20\"></span>entas anuales c<span class=\"__1 _3\"></span>onsolidadas se<span class=\"__1 _3\"></span> rec<span class=\"__1 _3\"></span>oge c<span class=\"__1 _3\"></span>omo \u201cP<span class=\"__1 _3\"></span>roducci\u00f3n eje<span class=\"__1 _3\"></span>cutada pend<span class=\"__1 _3\"></span>iente de<span class=\"__1 _3\"></span> certificar<span class=\"__1 _20\"></span>\u201d<span class=\"__1 _6\"></span>.<span class=\"ff1_1\"> El<span class=\"__1 _3\"></span> </span>desglose por seg<span class=\"__1 _3\"></span>mentos de actividad <span class=\"__1 _3\"></span>es el siguient<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Construcci\u00f3n 545.482  536.464  Servicios Medioambientales 401.850  342.076  Aguas 188.800  151.514  Inmobiliaria - 6.212  Resto 305 <span class=\"ls0_1\"> </span>503 <span class=\"ls0_1\"> </span>TOTAL 1.136.437 <span class=\"ls0_1\"> </span>1.036.769 <span class=\"ls0_1\"> </span>En  el  cuadro  anterior<span class=\"__1 _3\"></span>  se  incluyen  principalm<span class=\"__1 _3\"></span>ente  dos  conceptos.<span class=\"__1 _3\"></span>  Por  una  parte,  se  incluye  obra<span class=\"__1 _20\"></span> ejecutada <span class=\"__1 _6\"></span>pendient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ce<span class=\"__1 _3\"></span>rtificar <span class=\"__1 _6\"></span>correspondien<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>de construcci\u00f3n <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lle<span class=\"__1 _3\"></span>va <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cabo <span class=\"__1 _6\"></span>el<span class=\"__1 _20\"></span> Grupo, <span class=\"__1 _c\"></span>principalmente <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>segmento <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Construcci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>578.7<span class=\"ls19\">89</span> <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(554.475 miles de euros a 31 de diciembre de 20<span class=\"ls9\">23</span>). El citado sald<span class=\"__1 _3\"></span>o incluye principalment<span class=\"__1 _3\"></span>e las diferencias entre la p<span class=\"__1 _3\"></span>roducci\u00f3n <span class=\"__1 _20\"></span>ejecutada, <span class=\"__1 _3\"></span>valorada <span class=\"__1 _20\"></span>a preci<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>venta, <span class=\"__1 _20\"></span>y la <span class=\"__1 _20\"></span>certificaci\u00f3n <span class=\"__1 _3\"></span>realizada <span class=\"__1 _20\"></span>hasta la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _3\"></span>conforme<span class=\"__1 _3\"></span> al co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>o vigente <span class=\"__1 _6\"></span>por importe de <span class=\"__1 _6\"></span>542.804 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>(52<span class=\"__1 _3\"></span>7.440 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"ls9\">23</span>); es <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span>cir, producci\u00f3n reconocida seg\u00fan el grado <span class=\"__1 _6\"></span>de avance con origen en diferencias entre el momento en que se ejecuta la <span class=\"__1 _6\"></span>produ<span class=\"__1 _3\"></span>cci\u00f3n de la obra, amparada <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> el contrato firmado con el <span class=\"__1 _6\"></span>client<span class=\"__1 _3\"></span>e<span class=\"__1 _6\"></span> y aprobada por \u00e9st<span class=\"__1 _3\"></span>e, y el moment<span class=\"__1 _3\"></span>o en que \u00e9ste pr<span class=\"__1 _3\"></span>ocede a su certifica<span class=\"__1 _3\"></span>ci\u00f3n. Por <span class=\"__1 _13\"></span>otra <span class=\"__1 _13\"></span>parte, <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>servicios <span class=\"__1 _13\"></span>prestados <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Medio Ambiente <span class=\"__1 _20\"></span>y Aguas<span class=\"__1 _3\"></span> qu<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>facturan <span class=\"__1 _20\"></span>con una<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>periodicida<span class=\"__1 _3\"></span>d <span class=\"__1 _3\"></span>superior <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>mes, c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rresp<span class=\"__1 _3\"></span>ondiendo <span class=\"__1 _20\"></span>b\u00e1sicamente a los trabajos realizad<span class=\"__1 _3\"></span>os en el desarrollo normal de la <span class=\"__1 _3\"></span>actividad por importe de 460.151 miles de eur<span class=\"__1 _3\"></span>os (377.866 miles de<span class=\"__1 _3\"></span> euros a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"ls9\">23<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span></span>El importe de la cesi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n de c<span class=\"__1 _3\"></span>r\u00e9ditos de clientes <span class=\"__1 _3\"></span>a entidades finan<span class=\"__1 _3\"></span>cieras sin posibilid<span class=\"__1 _20\"></span>ad de recurso contra las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>caso <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>impag<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>5.267 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>cierre <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>(6.793 miles de euros a 31 de dici<span class=\"__1 _3\"></span>embre 2023). El impacto e<span class=\"__1 _3\"></span>n la tesorer\u00eda de las cesion<span class=\"__1 _3\"></span>es de cr\u00e9dito se recoge<span class=\"__1 _3\"></span> en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span><span class=\"ffc\">\u201cCambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>cap<span class=\"__1 _3\"></span>ital <span class=\"__1 _7\"></span>corriente\u201d <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Estado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>Efectivo. <span class=\"__1 _7\"></span>Este <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _20\"></span>a </span>minorado de la <span class=\"__1 _3\"></span>\u201cProducci\u00f3n<span class=\"__1 _3\"></span> certificada pendiente<span class=\"__1 _3\"></span> de cobro y deud<span class=\"__1 _3\"></span>ores por vent<span class=\"__1 _3\"></span>as\u201d.<span class=\"ff1_1\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Otros deudores  </span></span>La <span class=\"__1 _6\"></span>comp<span class=\"__1 _3\"></span>osici\u00f3n del <span class=\"__1 _6\"></span>saldo de <span class=\"__1 _6\"></span>otros deudores a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>iciembre de <span class=\"__1 _6\"></span>2024 y<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>2023 se <span class=\"__1 _6\"></span>corre<span class=\"__1 _3\"></span>sponde <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on el siguiente detalle<span class=\"__1 _3\"></span>:<span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Administraciones P\u00fablicas - Deudor por IVA (nota 24) 123.445  143.260  Administraciones P\u00fablicas - Deudor por otros conceptos (nota 24) 148.309  79.683  Otros deudores 123.832  97.176  Anticipos y cr\u00e9ditos al personal 4.093  3.206  Total saldo otros deudores 399.679 <span class=\"ls0_1\"> </span>323.325 <span class=\"ls0_1\"> </span>En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cOtros deud<span class=\"__1 _3\"></span>ores\u201d (nota 5):<span class=\"ff1_1\"> </span>31.05.2024<span class=\"ls0_1\"> </span>Administraciones P\u00fablicas - Deudor por IVA 8.796  Administraciones P\u00fablicas - Deudor por otros conceptos 700 <span class=\"ls0_1\"> </span>Otros deudores 2.047  Anticipos y cr\u00e9ditos al personal 219 <span class=\"ls0_1\"> </span>Total saldo otros deudores 11.762",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "<div class=\"c_1 w4c h11 gs5a8\"><div class=\"t_1 m0_1 x112 h15 y35 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w77 h11 gs5a9\"><div class=\"t_1 m0_1 x112 h15 y35 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w110 hdb gs5aa\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Producci\u00f3n certificada pendiente de cobro y deud<span class=\"__1 _3\"></span>ores por ventas<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w4c hdb gs5ab\"><div class=\"t_1 m0_1 x1d h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.277.439  </div></div><div class=\"c_1 w77 hdb gs5ac\"><div class=\"t_1 m0_1 x1d h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.292.894  </div></div><div class=\"c_1 w110 h29 gs5ad\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Producci\u00f3n ejecutada pendiente de certificar </div></div><div class=\"c_1 w4c h29 gs5ae\"><div class=\"t_1 m0_1 x1d h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.136.437  </div></div><div class=\"c_1 w77 h29 gs5af\"><div class=\"t_1 m0_1 x1d h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.036.769  </div></div><div class=\"c_1 w110 hdb gs5b0\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Retenciones por garant\u00eda </div></div><div class=\"c_1 w4c hdb gs5b1\"><div class=\"t_1 m0_1 x12 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">65.517  </div></div><div class=\"c_1 w77 hdb gs5b2\"><div class=\"t_1 m0_1 x12 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">58.254  </div></div><div class=\"c_1 w110 h29 gs5b3\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Producci\u00f3n facturada a empresas asociadas y controladas conjuntamente </div></div><div class=\"c_1 w4c h29 gs5b4\"><div class=\"t_1 m0_1 x1b h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">117.749  </div></div><div class=\"c_1 w77 h29 gs5b5\"><div class=\"t_1 m0_1 x12 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">90.840  </div></div><div class=\"c_1 w110 h1e gs5b6\"><div class=\"t_1 m0_1 x58 h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Clientes por ventas y prestaciones de servicios </div></div><div class=\"c_1 w4c h1e gs5b7\"><div class=\"t_1 m0_1 x1d h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.597.142  </div></div><div class=\"c_1 w77 h1e gs5b8\"><div class=\"t_1 m0_1 x1d h16 y73 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.478.757  </div></div><div class=\"c_1 w110 h1c gs5b9\"><div class=\"t_1 m0_1 x58 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Anticipos recibidos por pedidos (nota 22) </div></div><div class=\"c_1 w4c h1c gs5ba\"><div class=\"t_1 m0_1 x20 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(638.660) </div></div><div class=\"c_1 w77 h1c gs5bb\"><div class=\"t_1 m0_1 x20 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(646.686) </div></div><div class=\"c_1 w110 h11 gs5bc\"><div class=\"t_1 m0_1 x58 h15 y35 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total saldo neto de clientes po<span class=\"__1 _3\"></span>r ve<span class=\"__1 _6\"></span>ntas y prestacio<span class=\"__1 _3\"></span>nes de servicios </div></div><div class=\"c_1 w4c h11 gs5bd\"><div class=\"t_1 m0_1 x1d h15 y35 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">1.958.482 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w77 h11 gs5be\"><div class=\"t_1 m0_1 x1d h15 y35 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">1.832.071 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2_1 h0_2 gs5bf\"><div class=\"t_1 m0_1 x66 h10 y3f3 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y791 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y792 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>expues<span class=\"__1 _3\"></span>to <span class=\"__1 _7\"></span>corresponde <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>neto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>eudores, <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>vez <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>eradas <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>correcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>por </div><div class=\"t_1 m0_1 x66 h2_1 y793 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>insolvencia <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>ascienden <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>231.651 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(260.364 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre </div><div class=\"t_1 m0_1 x66 h2_1 y794 ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de 20<span class=\"__1 _3\"></span>23) y <span class=\"__1 _20\"></span>deducida la <span class=\"__1 _20\"></span>partida d<span class=\"__1 _3\"></span>e anticip<span class=\"__1 _3\"></span>os recibid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>por pedidos <span class=\"__1 _20\"></span>que figura <span class=\"__1 _20\"></span>en el <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cAcreed<span class=\"__1 _3\"></span>ores </div><div class=\"t_1 m0_1 x66 h2_1 y795 ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comerciales y otras cuentas a pagar\u201d del pasivo del ba<span class=\"__1 _3\"></span>lance consolidado adjunto.<span class=\"__1 _3\"></span> Dicha partida recoge </div><div class=\"t_1 m0_1 x66 h2_1 y796 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tambi\u00e9n las cantidade<span class=\"__1 _3\"></span>s certificad<span class=\"__1 _3\"></span>as por anticipad<span class=\"__1 _3\"></span>o por diversos concepto<span class=\"__1 _3\"></span>s, hayan <span class=\"__1 _3\"></span>sido cobradas o no. </div><div class=\"t_1 m0_1 xce h2_1 y797 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y798 ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los </div><div class=\"t_1 m0_1 x66 h2_1 y799 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e </div><div class=\"t_1 m0_1 x66 h2_1 y74a ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cClientes por<span class=\"__1 _3\"></span> ventas y pr<span class=\"__1 _3\"></span>estaci\u00f3n de servicios<span class=\"__1 _3\"></span>\u201d (nota 5):<span class=\"ff1_1\"> </span></div><div class=\"t_1 m0_1 x66 h10 y79a ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w114 h11 gs5c0\"><div class=\"t_1 m0_1 x1d h15 y35 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">31.05.2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w112 h62 gs5c1\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Producci\u00f3n certificada pendiente de cobro y deud<span class=\"__1 _3\"></span>ores por ventas<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w114 h62 gs5c2\"><div class=\"t_1 m0_1 x2d h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">117.149  </div></div><div class=\"c_1 w112 hdb gs5c3\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Producci\u00f3n ejecutada pendiente de certificar </div></div><div class=\"c_1 w114 hdb gs5c4\"><div class=\"t_1 m0_1 x45 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">5.239  </div></div><div class=\"c_1 w112 h29 gs5c5\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Retenciones por garant\u00eda </div></div><div class=\"c_1 w114 h29 gs5c6\"><div class=\"t_1 m0_1 x1f h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w112 hdb gs5c7\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Producci\u00f3n facturada a empresas asociadas y controladas conjuntamente </div></div><div class=\"c_1 w114 hdb gs5c8\"><div class=\"t_1 m0_1 x45 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">8.587  </div></div><div class=\"c_1 w112 h1e gs5c9\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Clientes por ventas y prestaciones de servicios </div></div><div class=\"c_1 w114 h1e gs5ca\"><div class=\"t_1 m0_1 x2d h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">130.975  </div></div><div class=\"c_1 w112 h1d gs5cb\"><div class=\"t_1 m0_1 x58 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Anticipos recibidos por pedidos </div></div><div class=\"c_1 w114 h1d gs5cc\"><div class=\"t_1 m0_1 x12 h16 y6c ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(40.203) </div></div><div class=\"c_1 w112 h11 gs5cd\"><div class=\"t_1 m0_1 x58 h15 y56 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total saldo neto de clientes po<span class=\"__1 _3\"></span>r ventas y<span class=\"__1 _6\"></span> pre<span class=\"__1 _3\"></span>staciones de servicios </div></div><div class=\"c_1 w114 h11 gs5ce\"><div class=\"t_1 m0_1 x2e h15 y56 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">90.772 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2_1 h0_2 gs5bf\"><div class=\"t_1 m0_1 x66 h2_1 y79f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y7a0 ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _1a\"> </span>continuaci\u00f3n <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>muestra <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>antig\u00fcedad <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>saldo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>\u201cClientes <span class=\"__1 _1a\"> </span>por <span class=\"__1 _32\"> </span>ventas <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>prestaciones <span class=\"__1 _1a\"> </span>de </div><div class=\"t_1 m0_1 x66 h2_1 y7a1 ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">servicios\u201d a 31 de dici<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>br<span class=\"__1 _3\"></span>e de 202<span class=\"ff1_1\">4: </span></div><div class=\"t_1 m0_1 x66 h10 y1d7 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 we3 hdc gs5cf\"><div class=\"t_1 m0_1 x15 h15 y715 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">inferior a </div><div class=\"t_1 m0_1 x20 h15 y443 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">1 a\u00f1o </div></div><div class=\"c_1 w116 hdc gs5d0\"><div class=\"t_1 m0_1 x56 h15 y715 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">entre </div><div class=\"t_1 m0_1 x4d h15 y443 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">1 y 2 a\u00f1os </div></div><div class=\"c_1 w10e hdc gs5d1\"><div class=\"t_1 m0_1 x4d h15 y715 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">superior a </div><div class=\"t_1 m0_1 x17 h15 y443 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">3 a\u00f1os </div></div><div class=\"c_1 w117 hdc gs5d2\"><div class=\"t_1 m0_1 x14 h15 y142 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w115 h1f gs5d3\"><div class=\"t_1 m0_1 x58 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Clientes por ventas y prestaciones de servicios </div></div><div class=\"c_1 we3 h1f gs5d4\"><div class=\"t_1 m0_1 x1b h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.470.779  </div></div><div class=\"c_1 w116 h1f gs5d5\"><div class=\"t_1 m0_1 x12 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">63.578  </div></div><div class=\"c_1 w10e h1f gs5d6\"><div class=\"t_1 m0_1 x12 h16 y7b ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">62.785  </div></div><div class=\"c_1 w117 h1f gs5d7\"><div class=\"t_1 m0_1 x1b h15 y7b ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2.597.142<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Otros deudores  </span></span>La <span class=\"__1 _6\"></span>comp<span class=\"__1 _3\"></span>osici\u00f3n del <span class=\"__1 _6\"></span>saldo de <span class=\"__1 _6\"></span>otros deudores a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>iciembre de <span class=\"__1 _6\"></span>2024 y<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>2023 se <span class=\"__1 _6\"></span>corre<span class=\"__1 _3\"></span>sponde <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on el siguiente detalle<span class=\"__1 _3\"></span>:<span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Administraciones P\u00fablicas - Deudor por IVA (nota 24) 123.445  143.260  Administraciones P\u00fablicas - Deudor por otros conceptos (nota 24) 148.309  79.683  Otros deudores 123.832  97.176  Anticipos y cr\u00e9ditos al personal 4.093  3.206  Total saldo otros deudores 399.679 <span class=\"ls0_1\"> </span>323.325 <span class=\"ls0_1\"> </span>En  el <span class=\"__1 _32\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024  se<span class=\"__1 _3\"></span>  h<span class=\"__1 _3\"></span>an  reclasificad<span class=\"__1 _3\"></span>o  a <span class=\"__1 _32\"> </span>\u201dActivos <span class=\"__1 _32\"> </span>no  corri<span class=\"__1 _3\"></span>entes  m<span class=\"__1 _3\"></span>antenidos  p<span class=\"__1 _3\"></span>ara  la <span class=\"__1 _1a\"> </span>venta\u201d  los siguientes <span class=\"__1 _6\"></span>importes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>aportaban <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>mayo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e Inmobiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de bala<span class=\"__1 _3\"></span>nce \u201cOtros deud<span class=\"__1 _3\"></span>ores\u201d (nota 5):<span class=\"ff1_1\"> </span>31.05.2024<span class=\"ls0_1\"> </span>Administraciones P\u00fablicas - Deudor por IVA 8.796  Administraciones P\u00fablicas - Deudor por otros conceptos 700 <span class=\"ls0_1\"> </span>Otros deudores 2.047  Anticipos y cr\u00e9ditos al personal 219 <span class=\"ls0_1\"> </span>Total saldo otros deudores 11.762",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "<div class=\"c_1 w2_1 h0_2 gs5d9\"><div class=\"t_1 m0_1 x66 h10 y7d7 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h10 y7d8 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h4f y7d9 ffd fs0_1 fc2 sc0_1 ls40 ws0_1\">c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _36\"> </span><span class=\"ff3_1\">Otros activos corrientes<span class=\"ffd\"> </span></span></span></div><div class=\"t_1 m0_1 x66 h2_1 y7da ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y7db ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _2d\"></span>este <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>recogen <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>importes <span class=\"__1 _2d\"> </span>desembolsados<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>con </div><div class=\"t_1 m0_1 x66 h2_1 y7dc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">determinados contratos por prestaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ser<span class=\"__1 _3\"></span>vicios, que <span class=\"__1 _6\"></span>toda<span class=\"__1 _3\"></span>v\u00eda <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e han <span class=\"__1 _6\"></span>regist<span class=\"__1 _3\"></span>rado como <span class=\"__1 _6\"></span>gast<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y7dd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>adjunta <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>haberse <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>evengad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>presentes <span class=\"__1 _13\"></span>cuen<span class=\"__1 _20\"></span>tas <span class=\"__1 _13\"></span>anuales<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y7de ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidadas. </div><div class=\"t_1 m0_1 x66 h2_1 y7df ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h2_1 y7e0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _8\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "17.<span class=\"ff9\"> <span class=\"__1 _3c\"> </span></span>EFECTIVO Y OTROS ACTIV<span class=\"__1 _20\"></span>OS<span class=\"__1 _6\"></span> L<span class=\"__1 _3\"></span>\u00cdQUIDOS EQU<span class=\"__1 _3\"></span>IVALENTES Este <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _1a\"> </span>recoge <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>tesorer\u00eda <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo, <span class=\"__1 _1a\"> </span>as\u00ed <span class=\"__1 _1a\"> </span>como <span class=\"__1 _1a\"> </span>dep\u00f3sitos <span class=\"__1 _1a\"> </span>bancarios <span class=\"__1 _1a\"> </span>e <span class=\"__1 _1a\"> </span>imposiciones <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>un vencimiento <span class=\"__1 _7\"></span>inicial <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>tres <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>eses <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>un <span class=\"__1 _7\"></span>plazo <span class=\"__1 _7\"></span>inferior. <span class=\"__1 _7\"></span>Tanto <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejerci<span class=\"__1 _3\"></span>cio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span>como <span class=\"__1 _13\"></span>2<span class=\"__1 _3\"></span>023 estos saldos se han<span class=\"__1 _3\"></span> remunerado a<span class=\"__1 _3\"></span> tipos de inter\u00e9s<span class=\"__1 _3\"></span> de mercado. El <span class=\"__1 _7\"></span>detalle <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>divisa<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>posici\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>tesorer\u00eda <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>equivalentes <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>siguiente <span class=\"__1 _7\"></span>para <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span><span class=\"ls1e\">y </span>20<span class=\"ls0_1\">23:<span class=\"ff5 fs5\"> </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Euro 772.129  732.399  D\u00f3lar Estados Unidos 342.292  290.251  Libra Esterlina 256.478  216.975  Riyal saud\u00ed 139.984  111.465  Latinoam\u00e9rica (divisas diversas) 108.626  52.298  Lari georgiano 13.046  659 <span class=\"ls0_1\"> </span>D\u00f3lar canadiense 68.286  45.395  Leu rumano 56.245  61.559  Otras divisas europeas 33.697  39.241  Corona checa 21.705  14.582  Dinar argelino 12.955  24.915  Resto 24.174  19.964  Total 1.849.617 <span class=\"ls0_1\"> </span>1.609.703 <span class=\"ls0_1\"> </span>En el ejer<span class=\"__1 _3\"></span>cicio 2024 <span class=\"__1 _20\"></span>se ha reclasificad<span class=\"__1 _3\"></span>o 80.295 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _3\"></span>euros <span class=\"ffc\">a <span class=\"__1 _3\"></span>\u201dActivos no <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>rri<span class=\"__1 _3\"></span>entes m<span class=\"__1 _3\"></span>antenidos par<span class=\"__1 _3\"></span>a </span>la v<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>ta\u201d que <span class=\"__1 _6\"></span>aportaban<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> 31 <span class=\"__1 _6\"></span>de mayo de 2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> segmentos <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tividad de <span class=\"__1 _6\"></span><span class=\"ff1_1\">Cemento e <span class=\"__1 _6\"></span>Inmobil<span class=\"__1 _3\"></span>iaria </span>al ep\u00edgrafe de balan<span class=\"__1 _3\"></span>ce \u201c<span class=\"ff1_1\">Efectivo <span class=\"__1 _3\"></span>y otros activos l\u00edquid<span class=\"__1 _3\"></span>os equivalentes<span class=\"ffc\">\u201d (n<span class=\"__1 _3\"></span>ota 5)<span class=\"ff1_1\">. </span></span></span>Derivado <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>eterminados <span class=\"__1 _2d\"> </span>contratos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>financiaci\u00f3<span class=\"__1 _3\"></span>n, <span class=\"__1 _1a\"> </span>especialmente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>proyectos<span class=\"__1 _3\"></span>, existe <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n <span class=\"__1 _6\"></span>de mantener <span class=\"__1 _6\"></span>unos <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes m<span class=\"__1 _6\"></span>\u00ednimo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>t\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las obligaciones <span class=\"__1 _6\"></span>derivadas<span class=\"__1 _20\"></span> de <span class=\"__1 _20\"></span>tales <span class=\"__1 _20\"></span>contratos <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>274,9<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">millones <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>euros <span class=\"__1 _20\"></span>(231,1 <span class=\"__1 _20\"></span>millones <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _c\"></span>2023<span class=\"ls17\">).</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Derivado <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>eterminados <span class=\"__1 _2d\"> </span>contratos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>financiaci\u00f3<span class=\"__1 _3\"></span>n, <span class=\"__1 _1a\"> </span>especialmente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>proyectos<span class=\"__1 _3\"></span>, existe <span class=\"__1 _6\"></span>la o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaci\u00f3n <span class=\"__1 _6\"></span>de mantener <span class=\"__1 _6\"></span>unos <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes m<span class=\"__1 _6\"></span>\u00ednimo<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>t\u00eda <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las obligaciones <span class=\"__1 _6\"></span>derivadas<span class=\"__1 _20\"></span> de <span class=\"__1 _20\"></span>tales <span class=\"__1 _20\"></span>contratos <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>274,9<span class=\"fc4\"> <span class=\"__1 _20\"></span><span class=\"fc0_1\">millones <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>euros <span class=\"__1 _20\"></span>(231,1 <span class=\"__1 _20\"></span>millones <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ejercicio <span class=\"__1 _c\"></span>2023<span class=\"ls17\">).</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "La <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>atriz <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>acord\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>Junta <span class=\"__1 _13\"></span>General <span class=\"__1 _7\"></span>Ordinari<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Accionistas <span class=\"__1 _7\"></span>celebrada <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>asado <span class=\"__1 _7\"></span>27 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> junio de 2024 la <span class=\"__1 _6\"></span>distrib<span class=\"__1 _3\"></span>uci\u00f3n<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> dividendo flexible (scrip dividend) por un valor m\u00e1ximo de 283.469 miles <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>euros. <span class=\"__1 _20\"></span>Los <span class=\"__1 _20\"></span>accionistas <span class=\"__1 _c\"></span>recibieron <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>derechos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>asignaci\u00f3n <span class=\"__1 _20\"></span>correspondie<span class=\"__1 _3\"></span>ntes <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>pudieron <span class=\"__1 _c\"></span>optar entre <span class=\"__1 _13\"></span>tres <span class=\"__1 _7\"></span>opciones: <span class=\"__1 _13\"></span>ven<span class=\"__1 _3\"></span>ta <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derech<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>por <span class=\"__1 _7\"></span><span>0,65</span> <span class=\"__1 _13\"></span>euros, <span class=\"__1 _7\"></span>transmisi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>derechos <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el mercado <span class=\"__1 _c\"></span>o <span class=\"__1 _20\"></span>no <span class=\"__1 _20\"></span>transmitirlos <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>recibir <span class=\"__1 _20\"></span>acciones <span class=\"__1 _20\"></span>nuevas <span class=\"__1 _c\"></span>liberadas. <span class=\"__1 _c\"></span>La <span class=\"__1 _20\"></span>ecuaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>canje <span class=\"__1 _20\"></span>se <span class=\"__1 _c\"></span>fij\u00f3 <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>nueva ac<span class=\"ls0_1\">ci\u00f3n <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>cada <span class=\"__1 _20\"></span>23 <span class=\"__1 _3\"></span>antiguas<span class=\"__1 _3\"></span>, <span class=\"__1 _20\"></span>lo <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>representaba <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>n\u00famero <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>nuevas <span class=\"__1 _3\"></span>acciones <span class=\"__1 _20\"></span>liberada<span class=\"__1 _3\"></span>s </span>m\u00e1ximo de 1<span class=\"__1 _3\"></span>8.961.170 a ef<span class=\"__1 _3\"></span>ectos de que<span class=\"__1 _3\"></span> resultasen <span class=\"__1 _3\"></span>econ\u00f3micament<span class=\"__1 _3\"></span>e equivalen<span class=\"__1 _3\"></span>tes para el<span class=\"__1 _3\"></span> accionista<span class=\"__1 _3\"></span> la opci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>ansmitir <span class=\"__1 _6\"></span>los derechos <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>FCC y <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>percib<span class=\"__1 _3\"></span>ir <span class=\"__1 _6\"></span>nuevas <span class=\"__1 _6\"></span>acciones, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>estableci\u00f3 un <span class=\"__1 _6\"></span>mecanismo<span class=\"__1 _3\"></span> de <span class=\"__1 _38\"> </span>co<span class=\"__1 _3\"></span>mpensaci\u00f3n <span class=\"__1 _38\"> </span>a<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>accionistas <span class=\"__1 _38\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>o<span class=\"__1 _6\"></span>ptasen<span class=\"__1 _20\"></span> <span class=\"__1 _38\"> </span>por <span class=\"__1 _38\"> </span>recibir <span class=\"__1 _14\"> </span>nuevas <span class=\"__1 _14\"> </span>acciones <span class=\"__1 _38\"> </span>con <span class=\"__1 _14\"> </span>un <span class=\"__1 _38\"> </span>dividendo<span class=\"__1 _20\"></span> compensatori<span class=\"__1 _3\"></span>o en met\u00e1lico<span class=\"__1 _3\"></span>. El <span class=\"__1 _3\"></span>17 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>julio <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _20\"></span>finaliz\u00f3 <span class=\"__1 _20\"></span>el peri<span class=\"__1 _3\"></span>odo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>negociaci\u00f3n <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>asignaci\u00f3n <span class=\"__1 _20\"></span>habiendo <span class=\"__1 _3\"></span>optado los <span class=\"__1 _6\"></span>titulares <span class=\"__1 _6\"></span>del 9<span class=\"__1 _6\"></span>8,<span class=\"__1 _3\"></span>99% <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>derech<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>recibir <span class=\"__1 _6\"></span>nu<span class=\"__1 _3\"></span>evas <span class=\"__1 _6\"></span>acciones. <span class=\"__1 _6\"></span>De <span class=\"__1 _6\"></span>tal<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>forma <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>emitido 18.771.215 <span class=\"__1 _6\"></span>nuevas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>acciones <span class=\"__1 _6\"></span>corresp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ndien<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>4,30<span class=\"__1 _3\"></span>% <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>social<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>previo <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>aum<span class=\"__1 _3\"></span>ento. <span class=\"__1 _6\"></span>Por <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> parte, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mecanis<span class=\"__1 _3\"></span>mo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>compensaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span>scrito <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>p\u00e1rrafo <span class=\"__1 _6\"></span>anterior<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>supuesto <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>desembolso <span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span> parte d<span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>2.073 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _20\"></span>e euros. <span class=\"__1 _3\"></span>El 1,<span class=\"__1 _3\"></span>00% <span class=\"__1 _3\"></span>restante <span class=\"__1 _20\"></span>han optado <span class=\"__1 _20\"></span>por el <span class=\"__1 _20\"></span>cobro en <span class=\"__1 _3\"></span>efecti<span class=\"__1 _3\"></span>vo lo <span class=\"__1 _20\"></span>que supone una <span class=\"__1 _6\"></span>salida de <span class=\"__1 _6\"></span>efect<span class=\"__1 _3\"></span>ivo <span class=\"__1 _6\"></span>adici<span class=\"__1 _3\"></span>onal para <span class=\"__1 _6\"></span>el Grupo de <span class=\"__1 _6\"></span>2.8<span class=\"ls9\">39</span> m<span class=\"__1 _6\"></span>iles de euros, <span class=\"__1 _6\"></span>cuya fecha <span class=\"__1 _6\"></span>de pago ha sido el 18 de juli<span class=\"__1 _3\"></span>o de 2024.<span class=\"__1 _5f\"> </span>Por <span class=\"__1 _20\"></span>otra <span class=\"__1 _3\"></span>parte, <span class=\"__1 _c\"></span>la ci<span class=\"__1 _20\"></span>tada <span class=\"__1 _3\"></span>Junta <span class=\"__1 _20\"></span>General <span class=\"__1 _20\"></span>Ordinaria <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Accionistas <span class=\"__1 _20\"></span>celebrada <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>14 de <span class=\"__1 _c\"></span>junio <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2023, <span class=\"__1 _20\"></span>acord\u00f3 la <span class=\"__1 _6\"></span>distribuci\u00f3n de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>dividendo flexible <span class=\"__1 _6\"></span>(scrip <span class=\"__1 _6\"></span>dividend<span class=\"__1 _3\"></span>), <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Consejo de <span class=\"__1 _6\"></span>Administraci\u00f3n, <span class=\"__1 _6\"></span>reunid<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>el 28 de <span class=\"__1 _6\"></span>junio <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2023, <span class=\"__1 _6\"></span>determin<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _6\"></span>ejecutar <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>m\u00e1ximo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>219.172.491,50 <span class=\"__1 _6\"></span>euros. <span class=\"__1 _6\"></span>Los accionistas <span class=\"__1 _2c\"> </span>recibieron <span class=\"__1 _14\"> </span>los <span class=\"__1 _2c\"> </span>derechos <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>asignaci\u00f3n <span class=\"__1 _2c\"> </span>correspondientes <span class=\"__1 _2c\"> </span>y <span class=\"__1 _14\"> </span>pudieron <span class=\"__1 _2c\"> </span>optar <span class=\"__1 _14\"> </span>entre <span class=\"__1 _14\"> </span>tres opciones: venta de los der<span class=\"__1 _3\"></span>echos a FCC por 0,50 eur<span class=\"__1 _3\"></span>os, transmisi\u00f3n de los derech<span class=\"__1 _3\"></span>os en el mercad<span class=\"__1 _3\"></span>o o no transmitirlos y <span class=\"__1 _6\"></span>recibir acciones <span class=\"__1 _6\"></span>nue<span class=\"__1 _3\"></span>vas <span class=\"__1 _6\"></span>liberadas. La <span class=\"__1 _6\"></span>ec<span class=\"__1 _3\"></span>uaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>canje se <span class=\"__1 _6\"></span>fij\u00f3 en <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>nu<span class=\"__1 _3\"></span>eva <span class=\"__1 _6\"></span>acci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>por<span class=\"__1 _20\"></span> cada <span class=\"__1 _13\"></span>19<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>antiguas, <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>estableci\u00f3 <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>mecanismo <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>compensaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>optasen <span class=\"__1 _13\"></span>por recibir nuevas acci<span class=\"__1 _3\"></span>ones con un dividend<span class=\"__1 _3\"></span>o compensator<span class=\"__1 _3\"></span>io en met\u00e1lico.  El <span class=\"__1 _3\"></span>17 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>julio <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2023 <span class=\"__1 _20\"></span>finaliz\u00f3 <span class=\"__1 _20\"></span>el peri<span class=\"__1 _3\"></span>odo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>negociaci\u00f3n <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>asignaci\u00f3n <span class=\"__1 _20\"></span>habiendo <span class=\"__1 _3\"></span>optado los <span class=\"__1 _13\"></span>titular<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>99,18% <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>derechos <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>recibir <span class=\"__1 _13\"></span>nuevas <span class=\"__1 _7\"></span>acciones. <span class=\"__1 _13\"></span>De <span class=\"__1 _7\"></span>tal <span class=\"__1 _13\"></span>forma <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>emitieron<span class=\"__1 _3\"></span> 22.697.739 <span class=\"__1 _6\"></span>nuevas<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>acciones <span class=\"__1 _6\"></span>corresp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ndien<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>5,22% <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>capital social <span class=\"__1 _6\"></span>previo <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>aumento.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Por <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> parte, el <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>ecanismo de compensaci\u00f3n descrito en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> p\u00e1rrafo anterior supuso <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> desembolso <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or parte del Grupo de<span class=\"__1 _3\"></span> 17.669 miles<span class=\"__1 _3\"></span> de eur<span class=\"__1 _3\"></span>os. El 0,82%<span class=\"__1 _3\"></span> restante opt\u00f3<span class=\"__1 _3\"></span> por el c<span class=\"__1 _3\"></span>obro en efe<span class=\"__1 _3\"></span>ctivo lo que<span class=\"__1 _3\"></span> supuso una<span class=\"__1 _3\"></span> salida de efecti<span class=\"__1 _3\"></span>vo adicional para el Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de<span class=\"__1 _3\"></span> 1.783 miles de <span class=\"__1 _3\"></span>euros.<span class=\"__1 _5f\"> </span>e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _c\"></span><span class=\"ff3_1\">Resultado por acci\u00f3n </span></span>El <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>b\u00e1sico <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>acci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>obtiene <span class=\"__1 _13\"></span>como <span class=\"__1 _2d\"></span>cociente<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>resultado <span class=\"__1 _13\"></span>atribuido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>Sociedad Dominante y el promedio ponderado de acciones ordinarias en circulaci\u00f3n durante el ejercicio, siendo<span class=\"__1 _3\"></span> el resultado p<span class=\"__1 _3\"></span>or acci\u00f3n de <span class=\"ls9\">0,</span>9<span class=\"__1 _3\"></span>6 euros en el ejer<span class=\"__1 _3\"></span>cicio 2024 (1,31 eur<span class=\"__1 _3\"></span>os en el ejerci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>2023<span class=\"ls17\">).</span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado Resultado atribuido dominante 429.865  589.060  Acciones en circulaci\u00f3n Promedio ponderado acciones 445.498.858  447.956.883  Beneficio por acci\u00f3n (en eu<span class=\"__1 _3\"></span>ros)<span class=\"__1 _6\"></span> 0,96 1,31 A <span class=\"__1 _20\"></span>3<span class=\"__1 _6\"></span>1 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>2024 <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>Grupo n<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>tiene <span class=\"__1 _20\"></span>emitidos <span class=\"__1 _3\"></span>instrument<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>convertibles <span class=\"__1 _20\"></span>en acciones<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de ning\u00fa<span class=\"__1 _3\"></span>n tipo, por lo que las<span class=\"__1 _3\"></span> ganancias por a<span class=\"__1 _3\"></span>cci\u00f3n diluid<span class=\"__1 _3\"></span>as coinciden con las ganancias p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _3\"></span>acci\u00f3n b\u00e1sicas.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "0.65",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-402": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _20\"></span><span class=\"ff3_1\">Capital </span></span>El <span class=\"__1 _7\"></span>capital <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Fomento <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _7\"></span>constituido <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>454.878.132 <span class=\"__1 _6\"></span>acciones ordinarias representadas<span class=\"__1 _20\"></span> mediante anotaciones en c<span class=\"__1 _3\"></span>uenta de 1 eur<span class=\"__1 _3\"></span>o de valor nominal<span class=\"__1 _3\"></span> cada una.  Todas las acci<span class=\"__1 _3\"></span>ones tienen l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>mismos dere<span class=\"__1 _3\"></span>chos y s<span class=\"__1 _3\"></span>e encuentran<span class=\"__1 _3\"></span> totalmente<span class=\"__1 _3\"></span> suscritas y d<span class=\"__1 _3\"></span>esembolsadas. Los <span class=\"__1 _6\"></span>t\u00edtulos <span class=\"__1 _6\"></span>accion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>representativ<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>so<span class=\"__1 _3\"></span>cial <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Fomento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>C<span class=\"__1 _3\"></span>ontratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _20\"></span> est\u00e1n <span class=\"__1 _13\"></span>admitidos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>negociaci\u00f3n <span class=\"__1 _13\"></span>oficial <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>cuatro <span class=\"__1 _13\"></span>bolsas <span class=\"__1 _13\"></span>espa\u00f1olas <span class=\"__1 _13\"></span>(Madrid<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Valencia<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y Bilbao) a trav\u00e9s d<span class=\"__1 _3\"></span>el sistema<span class=\"__1 _3\"></span> de interconexi\u00f3n burs\u00e1<span class=\"__1 _3\"></span>til (Mercado Continu<span class=\"__1 _3\"></span>o). En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>pose\u00eddo<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>otras <span class=\"__1 _13\"></span>empresas, <span class=\"__1 _13\"></span>directa<span class=\"__1 _3\"></span>mente <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>medio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>sus filiales, <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>sea <span class=\"__1 _7\"></span>superior <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>10%, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>f<span class=\"__1 _3\"></span>echa <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>formulaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>cuentas, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>sociedad Control  E<span class=\"__1 _3\"></span>mpresarial  de  C<span class=\"__1 _3\"></span>apitales,  S.A. <span class=\"__1 _32\"> </span>de  C.V.,  qu<span class=\"__1 _3\"></span>e  pertenece  a <span class=\"__1 _32\"> </span>la  familia <span class=\"__1 _1a\"> </span>Slim,  posee  dire<span class=\"__1 _3\"></span>cta  e<span class=\"__1 _3\"></span> indirectamente, un 6<span class=\"__1 _6\"></span>9,<span class=\"__1 _3\"></span>61%. Por <span class=\"__1 _6\"></span>otra parte, <span class=\"__1 _6\"></span>la sociedad Finver <span class=\"__1 _6\"></span>Inversi<span class=\"__1 _3\"></span>ones 2020, S.L.U., <span class=\"__1 _6\"></span>perteneciente<span class=\"__1 _3\"></span> al 100% <span class=\"__1 _6\"></span>a Inmobiliar<span class=\"__1 _3\"></span>ia AEG, S.A. de C.V., que <span class=\"__1 _6\"></span>a su v<span class=\"__1 _6\"></span>ez est\u00e1 controlada por Carlos Slim Hel\u00fa, posee una participaci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>11,92%. <span class=\"__1 _7\"></span>Finalment<span class=\"__1 _3\"></span>e, <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>empresa <span class=\"__1 _6\"></span>Nueva <span class=\"__1 _7\"></span>Samede <span class=\"__1 _6\"></span>Inversiones <span class=\"__1 _6\"></span>2016, <span class=\"__1 _6\"></span>S.L.U. <span class=\"__1 _6\"></span>posee <span class=\"__1 _7\"></span>una participaci\u00f3n <span class=\"__1 _c\"></span>directa <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>3,18% <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>capital. <span class=\"__1 _20\"></span>Adicionalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>D\u00aa <span class=\"__1 _20\"></span>Esther <span class=\"__1 _20\"></span>Koplowitz <span class=\"__1 _c\"></span>Romero <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Juseu <span class=\"__1 _c\"></span>posee 157.671 acciones dire<span class=\"__1 _3\"></span>ctas de Foment<span class=\"__1 _3\"></span>o de Construcci<span class=\"__1 _3\"></span>ones y Contratas, S.A.<span class=\"__1 _5f\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ff3_1\">Ganancias acumuladas <span class=\"__1 _3\"></span>y otras reser<span class=\"__1 _3\"></span>vas </span></span>La composici\u00f3n de<span class=\"__1 _3\"></span> este ep\u00edgrafe del ba<span class=\"__1 _3\"></span>lance cons<span class=\"__1 _3\"></span>olidado adjunto a <span class=\"__1 _3\"></span>31 de diciemb<span class=\"__1 _3\"></span>re de 2024 y de 2023<span class=\"__1 _20\"></span> es la siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Reservas de la <span class=\"__1 _6\"></span>Sociedad Dominante 1.071.317<span class=\"fc4\">  </span>1.628.926 <span class=\"__1 _6\"></span> Reservas de cons<span class=\"__1 _6\"></span>olidaci\u00f3n 733.535<span class=\"fc4\">  </span>1.833.216 <span class=\"__1 _6\"></span> 1.804.852  3.462.142  b.1) Reservas de l<span class=\"__1 _3\"></span>a Sociedad Dominan<span class=\"__1 _3\"></span>te<span class=\"fc0_1\"> </span>Corresponde  al  conjunto  de  reservas  constituidas  por  la <span class=\"__1 _2c\"> </span>sociedad  Fomento  de <span class=\"__1 _2c\"> </span>Construcciones  y<span class=\"__1 _3\"></span> Contratas, S.A., <span class=\"__1 _6\"></span>matriz del Grupo, <span class=\"__1 _6\"></span>principalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on origen <span class=\"__1 _6\"></span>en beneficios <span class=\"__1 _6\"></span>y plusval\u00edas retenidos y, <span class=\"__1 _6\"></span>en su caso, en cumpli<span class=\"__1 _3\"></span>miento de las difer<span class=\"__1 _3\"></span>entes disposici<span class=\"__1 _3\"></span>ones legales apl<span class=\"__1 _3\"></span>icables. La composici\u00f3n a <span class=\"__1 _3\"></span>31 de diciembre de <span class=\"__1 _3\"></span>2024 y de 2023 e<span class=\"__1 _3\"></span>s la siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Prima de emisi\u00f3n<span class=\"__1 _6\"></span> 1.673.477  1.673.477 <span class=\"__1 _6\"></span> Reserva legal 87.669  87.669  Reserva por capital a<span class=\"__1 _6\"></span>mortizado 12.110  12.110  Reservas volun<span class=\"__1 _6\"></span>tarias y resultados negativos<span class=\"__1 _6\"></span>  de ejercicios anteriores<span class=\"__1 _6\"></span> (701.939) (144.330) 1.071.317  1.628.926  La <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>reservas <span class=\"__1 _7\"></span>voluntarias <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>resultados <span class=\"__1 _6\"></span>negativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio<span class=\"__1 _3\"></span> 2024 <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>ye el <span class=\"__1 _6\"></span>impacto de <span class=\"__1 _6\"></span>la escisi\u00f3n<span class=\"__1 _6\"></span> parcial financiera de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de Inmobiliaria y <span class=\"__1 _6\"></span>Ce<span class=\"__1 _3\"></span>mentos en favor <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>sociedad Inmoce<span class=\"__1 _3\"></span>mento, <span class=\"__1 _6\"></span>S.A. (nota 2), que <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>una dismin<span class=\"__1 _3\"></span>uci\u00f3n po<span class=\"__1 _6\"></span>r importe de  1.596.641 miles de<span class=\"__1 _3\"></span> euros. Prima de emisi\u00f3n<span class=\"__1 _3\"></span> El text<span class=\"__1 _3\"></span>o refundid<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Ley de <span class=\"__1 _3\"></span>Soci<span class=\"__1 _3\"></span>edades de <span class=\"__1 _3\"></span>Capital <span class=\"__1 _3\"></span>permit<span class=\"__1 _3\"></span>e, expr<span class=\"__1 _3\"></span>esamente, <span class=\"__1 _3\"></span>la u<span class=\"__1 _20\"></span>tilizaci\u00f3n del sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>prima <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>misi\u00f3n <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mpliar <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cap<span class=\"__1 _3\"></span>ital <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no est<span class=\"__1 _6\"></span>ab<span class=\"__1 _3\"></span>lece <span class=\"__1 _6\"></span>restricci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>spec\u00edfica alguna <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cuanto <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> disponibilidad<span class=\"__1 _3\"></span> de su saldo para otr<span class=\"__1 _3\"></span>os fines. Reserva legal De acuerd<span class=\"__1 _3\"></span>o con<span class=\"__1 _3\"></span> el <span class=\"__1 _3\"></span>texto <span class=\"__1 _3\"></span>refundido <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span> Ley <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Sociedad<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>Capital, <span class=\"__1 _3\"></span>debe d<span class=\"__1 _3\"></span>estin<span class=\"__1 _3\"></span>arse una <span class=\"__1 _3\"></span>cifra ig<span class=\"__1 _3\"></span>ual al<span class=\"__1 _20\"></span> 10% del<span class=\"__1 _3\"></span> benefici<span class=\"__1 _3\"></span>o del <span class=\"__1 _20\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>a la<span class=\"__1 _20\"></span> reserva legal<span class=\"__1 _3\"></span> hasta<span class=\"__1 _3\"></span> q<span class=\"__1 _3\"></span>ue \u00e9sta <span class=\"__1 _3\"></span>alcance,<span class=\"__1 _3\"></span> al <span class=\"__1 _3\"></span>menos, <span class=\"__1 _3\"></span>el 20<span class=\"__1 _3\"></span>% del <span class=\"__1 _3\"></span>capital. <span class=\"__1 _3\"></span>La<span class=\"__1 _3\"></span> reserva legal no pued<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>dist<span class=\"__1 _3\"></span>ribuirse a los acci<span class=\"__1 _3\"></span>onistas, excepto en <span class=\"__1 _3\"></span>caso de liquidaci<span class=\"__1 _3\"></span>\u00f3n. La r<span class=\"__1 _3\"></span>eserva <span class=\"__1 _20\"></span>legal p<span class=\"__1 _3\"></span>odr\u00e1 <span class=\"__1 _3\"></span>utilizarse <span class=\"__1 _20\"></span>para au<span class=\"__1 _3\"></span>mentar <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>capital <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>la parte<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>su sald<span class=\"__1 _20\"></span>o que <span class=\"__1 _3\"></span>exceda<span class=\"__1 _3\"></span> del<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>10% <span class=\"__1 _3\"></span>del<span class=\"__1 _3\"></span> capital ya aumentado.<span class=\"__1 _3\"></span> Salvo para la <span class=\"__1 _6\"></span>finalidad<span class=\"__1 _3\"></span> mencionada anteriormente, y mientras no supere el <span class=\"__1 _6\"></span>20% del capital social, esta reserva <span class=\"__1 _6\"></span>s\u00f3lo podr\u00e1 <span class=\"__1 _6\"></span>destinarse a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>compensaci\u00f3n de <span class=\"__1 _6\"></span>p\u00e9rdidas y <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>existan otras <span class=\"__1 _6\"></span>reservas<span class=\"__1 _3\"></span> disponibles suficien<span class=\"__1 _3\"></span>tes para este fin.<span class=\"__1 _5f\"> </span>El Consejo de <span class=\"__1 _6\"></span>Fomento de Construcciones y Contratas, S.A. ha decidido proponer en <span class=\"__1 _6\"></span>la distribuci\u00f3n de<span class=\"__1 _3\"></span> resultados <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>dotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>reserva <span class=\"__1 _13\"></span>legal <span class=\"__1 _13\"></span>hasta <span class=\"__1 _13\"></span>alcanzar <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>20% <span class=\"__1 _2d\"> </span>del <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la Sociedad Dominant<span class=\"__1 _3\"></span>e por un importe adici<span class=\"__1 _3\"></span>onal de 3.307 miles d<span class=\"__1 _3\"></span>e euros. Reserva por capital<span class=\"__1 _3\"></span> amortizado Esta <span class=\"__1 _6\"></span>reser<span class=\"__1 _3\"></span>va <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>oge <span class=\"__1 _6\"></span>el valor <span class=\"__1 _6\"></span>nominal de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>accion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>propias <span class=\"__1 _6\"></span>am<span class=\"__1 _3\"></span>ortizadas en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>200<span class=\"__1 _3\"></span>2, <span class=\"__1 _6\"></span>2008,<span class=\"__1 _20\"></span> 2022 <span class=\"__1 _6\"></span>y 2023 <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>carg<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>re<span class=\"__1 _20\"></span>serv<span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>disponibles, conforme <span class=\"__1 _6\"></span>a lo <span class=\"__1 _6\"></span>previsto en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>art\u00edc<span class=\"__1 _3\"></span>ulo <span class=\"__1 _6\"></span>335.c <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la Ley <span class=\"__1 _6\"></span>de Sociedades <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Capital. <span class=\"__1 _1a\"> </span>La <span class=\"__1 _2d\"> </span>reserva <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>capital <span class=\"__1 _1a\"> </span>am<span class=\"__1 _3\"></span>ortizado <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>indisponible,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>excepto <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>mismos<span class=\"__1 _3\"></span> requisitos que se<span class=\"__1 _3\"></span> exigen para la redu<span class=\"__1 _3\"></span>cci\u00f3n de cap<span class=\"__1 _3\"></span>ital. Reservas voluntarias<span class=\"__1 _20\"></span> Reservas,  para  las  que  n<span class=\"__1 _3\"></span>o  existe  ning\u00fan  tipo  de  limitaci\u00f3n <span class=\"__1 _32\"> </span>o  restricci\u00f3n  sobre  su  disponib<span class=\"__1 _3\"></span>ilidad,<span class=\"__1 _3\"></span> constituidas libre<span class=\"__1 _3\"></span>mente me<span class=\"__1 _3\"></span>diante ben<span class=\"__1 _3\"></span>eficios y plu<span class=\"__1 _3\"></span>sval\u00edas de la<span class=\"__1 _3\"></span> Sociedad <span class=\"__1 _3\"></span>Dominante una<span class=\"__1 _3\"></span> vez<span class=\"__1 _3\"></span> aplicada la<span class=\"__1 _3\"></span> distribuci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dividendos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>dotaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>reserva<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>le<span class=\"__1 _3\"></span>gal <span class=\"__1 _13\"></span>u <span class=\"__1 _13\"></span>o<span class=\"__1 _3\"></span>tras <span class=\"__1 _13\"></span>reser<span class=\"__1 _3\"></span>vas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>car\u00e1cter<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>indisp<span class=\"__1 _3\"></span>onible <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> acuerdo con la legislaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>vigente. b.2) Reservas de cons<span class=\"__1 _3\"></span>olidaci\u00f3n Este ep\u00edgrafe <span class=\"__1 _20\"></span>del balanc<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>onsolidado <span class=\"__1 _20\"></span>adjunto incluye <span class=\"__1 _20\"></span>las reservas <span class=\"__1 _3\"></span>consolidadas <span class=\"__1 _3\"></span>generadas <span class=\"__1 _20\"></span>en cada <span class=\"__1 _20\"></span>una de las <span class=\"__1 _20\"></span>\u00e1reas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>actividad.<span class=\"__1 _3\"></span> Asi<span class=\"__1 _3\"></span>mismo, <span class=\"__1 _3\"></span>tambi\u00e9n<span class=\"__1 _3\"></span> se<span class=\"__1 _3\"></span> in<span class=\"__1 _3\"></span>cluyen <span class=\"__1 _20\"></span>de acuerdo <span class=\"__1 _20\"></span>con la<span class=\"__1 _3\"></span> N<span class=\"__1 _3\"></span>IIF <span class=\"__1 _3\"></span>10 <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>Estad<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os consolidados\u201d <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>derivada<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cambios <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>participaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> cuando <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>mantenga el <span class=\"__1 _6\"></span>control, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>diferencia <span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>re <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>compra <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>adici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nal <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el valor <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>libros <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>parti<span class=\"__1 _3\"></span>cipaci\u00f3n. <span class=\"__1 _1a\"> </span>Por <span class=\"__1 _2d\"> </span>otra <span class=\"__1 _32\"> </span>parte, <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>NIC <span class=\"__1 _1a\"> </span>19 <span class=\"__1 _1a\"> </span>\u201cRetribuciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los empleados\u201d <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>incluyen<span class=\"__1 _20\"></span> en <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>ganancias <span class=\"__1 _3\"></span>actuariales <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"ff1_1\">p<span class=\"__1 _3\"></span>lanes <span class=\"__1 _20\"></span>de p<span class=\"__1 _3\"></span>ensiones<span class=\"__1 _3\"></span> </span>y <span class=\"__1 _6\"></span>otras prestaciones<span class=\"__1 _3\"></span> sociales. <span class=\"__1 _6\"></span>L<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes que <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omponen este <span class=\"__1 _6\"></span>concept<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre de 202<span class=\"__1 _6\"></span>4 <span class=\"ls1e\">y </span>de 2023 son: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Medio Ambiente 601.547  420.742  Aguas 300.430  270.729  Construcci\u00f3n 42.042  49.765  Cementos   <span class=\"ls0_1\">- </span>37.591  Inmobiliaria   <span class=\"ls0_1\">- </span>363.236  Concesiones (41.860) 269 <span class=\"ls0_1\"> </span>Corporaci\u00f3n (168.624) 690.884  733.535 <span class=\"ls0_1\"> </span>1.833.216 <span class=\"ls0_1\"> </span>La <span class=\"__1 _32\"> </span>disminu<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>las  r<span class=\"__1 _3\"></span>eservas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Cementos,  In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>Corporaci\u00f3n <span class=\"__1 _1a\"> </span>incluye<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>un importe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>6<span class=\"__1 _3\"></span>25.780 <span class=\"__1 _13\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>debido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escis<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _13\"></span>parcial <span class=\"__1 _13\"></span>financi<span class=\"__1 _3\"></span>era <span class=\"__1 _13\"></span>previ<span class=\"__1 _3\"></span>amente <span class=\"__1 _13\"></span>menci<span class=\"__1 _3\"></span>onada (nota 2).<span class=\"__1 _5f\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"ff3_1\">Acciones y partic<span class=\"__1 _3\"></span>ipaciones <span class=\"__1 _3\"></span>en patrimonio prop<span class=\"__1 _3\"></span>ias </span></span>En <span class=\"__1 _20\"></span>este <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>recogen <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>acciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la S<span class=\"__1 _3\"></span>ociedad <span class=\"__1 _20\"></span>Dominante <span class=\"__1 _20\"></span>pose\u00eddas <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>u <span class=\"__1 _20\"></span>otras <span class=\"__1 _20\"></span>sociedades del Grupo valoradas al <span class=\"__1 _3\"></span>coste de adq<span class=\"__1 _3\"></span>uisici\u00f3n. El  Consejo  de  Ad<span class=\"__1 _3\"></span>ministraci\u00f3n  y<span class=\"__1 _3\"></span>  las  sociedades<span class=\"__1 _3\"></span>  filiales <span class=\"__1 _32\"> </span>est\u00e1n  autoriz<span class=\"__1 _3\"></span>ados  por  la  Junta<span class=\"__1 _3\"></span>  General<span class=\"__1 _3\"></span>  de Accionistas de <span class=\"__1 _6\"></span>Foment<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de Co<span class=\"__1 _6\"></span>nstruc<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s y <span class=\"__1 _6\"></span>Contrata<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> para <span class=\"__1 _6\"></span>la adquisici\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>erivativa de <span class=\"__1 _6\"></span>acci<span class=\"__1 _3\"></span>ones propias dentro de los l\u00edmites y con los requisitos que se<span class=\"__1 _6\"></span> exigen en el art\u00edculo 144 y siguientes de la Ley de Sociedades de<span class=\"__1 _3\"></span> Capital. A continuaci\u00f3n se detallan<span class=\"__1 _3\"></span> el movimient<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> y el sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de<span class=\"__1 _3\"></span> las acciones propias a<span class=\"__1 _3\"></span> 31 de diciembre:<span class=\"__1 _3\"></span> Saldo a 31 de diciembre de 2022 (27.264) Adquisiciones (271.734) Amortizaci\u00f3n 298.588  Saldo a 31 de diciembre de 2023 (410) Adquisiciones 133 <span class=\"ls0_1\"> </span>Amortizaci\u00f3n - Saldo a 31 de diciembre de 2024 (277) 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>N\u00famero de acciones Importe N\u00famero de acciones Importe Fomento de Construcciones y   <span class=\"ls0_1\">Contratas, S.A. </span>46.910  (277) 44.957  (410) TOTAL 46.910 <span class=\"ls0_1\"> </span>(277) 44.957 <span class=\"ls0_1\"> </span>(410) A 31 de <span class=\"__1 _3\"></span>diciembre d<span class=\"__1 _20\"></span>e 2024, las accione<span class=\"__1 _3\"></span>s de la <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _3\"></span>Dominante, p<span class=\"__1 _3\"></span>ose\u00eddas p<span class=\"__1 _3\"></span>or esta o <span class=\"__1 _3\"></span>por soci<span class=\"__1 _3\"></span>edades<span class=\"__1 _3\"></span> dependientes sup<span class=\"__1 _3\"></span>onen el 0,01% del capital s<span class=\"__1 _3\"></span>ocial (el 0,<span class=\"__1 _3\"></span><span class=\"ls9\">01<span class=\"ls0_1\">% a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"__1 _3\"></span>23<span class=\"ls17\">).</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _20\"></span><span class=\"ff3_1\">Capital </span></span>El <span class=\"__1 _7\"></span>capital <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Fomento <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _7\"></span>constituido <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>454.878.132 <span class=\"__1 _6\"></span>acciones ordinarias representadas<span class=\"__1 _20\"></span> mediante anotaciones en c<span class=\"__1 _3\"></span>uenta de 1 eur<span class=\"__1 _3\"></span>o de valor nominal<span class=\"__1 _3\"></span> cada una.  Todas las acci<span class=\"__1 _3\"></span>ones tienen l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>mismos dere<span class=\"__1 _3\"></span>chos y s<span class=\"__1 _3\"></span>e encuentran<span class=\"__1 _3\"></span> totalmente<span class=\"__1 _3\"></span> suscritas y d<span class=\"__1 _3\"></span>esembolsadas. Los <span class=\"__1 _6\"></span>t\u00edtulos <span class=\"__1 _6\"></span>accion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>representativ<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>capital <span class=\"__1 _6\"></span>so<span class=\"__1 _3\"></span>cial <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Fomento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>C<span class=\"__1 _3\"></span>ontratas, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _20\"></span> est\u00e1n <span class=\"__1 _13\"></span>admitidos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>negociaci\u00f3n <span class=\"__1 _13\"></span>oficial <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>cuatro <span class=\"__1 _13\"></span>bolsas <span class=\"__1 _13\"></span>espa\u00f1olas <span class=\"__1 _13\"></span>(Madrid<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Valencia<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y Bilbao) a trav\u00e9s d<span class=\"__1 _3\"></span>el sistema<span class=\"__1 _3\"></span> de interconexi\u00f3n burs\u00e1<span class=\"__1 _3\"></span>til (Mercado Continu<span class=\"__1 _3\"></span>o). En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>pose\u00eddo<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>otras <span class=\"__1 _13\"></span>empresas, <span class=\"__1 _13\"></span>directa<span class=\"__1 _3\"></span>mente <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>medio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>sus filiales, <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>sea <span class=\"__1 _7\"></span>superior <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>10%, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>f<span class=\"__1 _3\"></span>echa <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>formulaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>cuentas, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>sociedad Control  E<span class=\"__1 _3\"></span>mpresarial  de  C<span class=\"__1 _3\"></span>apitales,  S.A. <span class=\"__1 _32\"> </span>de  C.V.,  qu<span class=\"__1 _3\"></span>e  pertenece  a <span class=\"__1 _32\"> </span>la  familia <span class=\"__1 _1a\"> </span>Slim,  posee  dire<span class=\"__1 _3\"></span>cta  e<span class=\"__1 _3\"></span> indirectamente, un 6<span class=\"__1 _6\"></span>9,<span class=\"__1 _3\"></span>61%. Por <span class=\"__1 _6\"></span>otra parte, <span class=\"__1 _6\"></span>la sociedad Finver <span class=\"__1 _6\"></span>Inversi<span class=\"__1 _3\"></span>ones 2020, S.L.U., <span class=\"__1 _6\"></span>perteneciente<span class=\"__1 _3\"></span> al 100% <span class=\"__1 _6\"></span>a Inmobiliar<span class=\"__1 _3\"></span>ia AEG, S.A. de C.V., que <span class=\"__1 _6\"></span>a su v<span class=\"__1 _6\"></span>ez est\u00e1 controlada por Carlos Slim Hel\u00fa, posee una participaci\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>11,92%. <span class=\"__1 _7\"></span>Finalment<span class=\"__1 _3\"></span>e, <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>empresa <span class=\"__1 _6\"></span>Nueva <span class=\"__1 _7\"></span>Samede <span class=\"__1 _6\"></span>Inversiones <span class=\"__1 _6\"></span>2016, <span class=\"__1 _6\"></span>S.L.U. <span class=\"__1 _6\"></span>posee <span class=\"__1 _7\"></span>una participaci\u00f3n <span class=\"__1 _c\"></span>directa <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>3,18% <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>capital. <span class=\"__1 _20\"></span>Adicionalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>D\u00aa <span class=\"__1 _20\"></span>Esther <span class=\"__1 _20\"></span>Koplowitz <span class=\"__1 _c\"></span>Romero <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Juseu <span class=\"__1 _c\"></span>posee 157.671 acciones dire<span class=\"__1 _3\"></span>ctas de Foment<span class=\"__1 _3\"></span>o de Construcci<span class=\"__1 _3\"></span>ones y Contratas, S.A.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _d\"></span><span class=\"ff3_1\">Ganancias acumuladas <span class=\"__1 _3\"></span>y otras reser<span class=\"__1 _3\"></span>vas </span></span>La composici\u00f3n de<span class=\"__1 _3\"></span> este ep\u00edgrafe del ba<span class=\"__1 _3\"></span>lance cons<span class=\"__1 _3\"></span>olidado adjunto a <span class=\"__1 _3\"></span>31 de diciemb<span class=\"__1 _3\"></span>re de 2024 y de 2023<span class=\"__1 _20\"></span> es la siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Reservas de la <span class=\"__1 _6\"></span>Sociedad Dominante 1.071.317<span class=\"fc4\">  </span>1.628.926 <span class=\"__1 _6\"></span> Reservas de cons<span class=\"__1 _6\"></span>olidaci\u00f3n 733.535<span class=\"fc4\">  </span>1.833.216 <span class=\"__1 _6\"></span> 1.804.852  3.462.142  b.1) Reservas de l<span class=\"__1 _3\"></span>a Sociedad Dominan<span class=\"__1 _3\"></span>te<span class=\"fc0_1\"> </span>Corresponde  al  conjunto  de  reservas  constituidas  por  la <span class=\"__1 _2c\"> </span>sociedad  Fomento  de <span class=\"__1 _2c\"> </span>Construcciones  y<span class=\"__1 _3\"></span> Contratas, S.A., <span class=\"__1 _6\"></span>matriz del Grupo, <span class=\"__1 _6\"></span>principalmen<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>on origen <span class=\"__1 _6\"></span>en beneficios <span class=\"__1 _6\"></span>y plusval\u00edas retenidos y, <span class=\"__1 _6\"></span>en su caso, en cumpli<span class=\"__1 _3\"></span>miento de las difer<span class=\"__1 _3\"></span>entes disposici<span class=\"__1 _3\"></span>ones legales apl<span class=\"__1 _3\"></span>icables. La composici\u00f3n a <span class=\"__1 _3\"></span>31 de diciembre de <span class=\"__1 _3\"></span>2024 y de 2023 e<span class=\"__1 _3\"></span>s la siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Prima de emisi\u00f3n<span class=\"__1 _6\"></span> 1.673.477  1.673.477 <span class=\"__1 _6\"></span> Reserva legal 87.669  87.669  Reserva por capital a<span class=\"__1 _6\"></span>mortizado 12.110  12.110  Reservas volun<span class=\"__1 _6\"></span>tarias y resultados negativos<span class=\"__1 _6\"></span>  de ejercicios anteriores<span class=\"__1 _6\"></span> (701.939) (144.330) 1.071.317  1.628.926  La <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>reservas <span class=\"__1 _7\"></span>voluntarias <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>resultados <span class=\"__1 _6\"></span>negativos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio<span class=\"__1 _3\"></span> 2024 <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>ye el <span class=\"__1 _6\"></span>impacto de <span class=\"__1 _6\"></span>la escisi\u00f3n<span class=\"__1 _6\"></span> parcial financiera de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de Inmobiliaria y <span class=\"__1 _6\"></span>Ce<span class=\"__1 _3\"></span>mentos en favor <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>sociedad Inmoce<span class=\"__1 _3\"></span>mento, <span class=\"__1 _6\"></span>S.A. (nota 2), que <span class=\"__1 _6\"></span>ha supuesto <span class=\"__1 _6\"></span>una dismin<span class=\"__1 _3\"></span>uci\u00f3n po<span class=\"__1 _6\"></span>r importe de  1.596.641 miles de<span class=\"__1 _3\"></span> euros. Prima de emisi\u00f3n<span class=\"__1 _3\"></span> El text<span class=\"__1 _3\"></span>o refundid<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Ley de <span class=\"__1 _3\"></span>Soci<span class=\"__1 _3\"></span>edades de <span class=\"__1 _3\"></span>Capital <span class=\"__1 _3\"></span>permit<span class=\"__1 _3\"></span>e, expr<span class=\"__1 _3\"></span>esamente, <span class=\"__1 _3\"></span>la u<span class=\"__1 _20\"></span>tilizaci\u00f3n del sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>prima <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>misi\u00f3n <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mpliar <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cap<span class=\"__1 _3\"></span>ital <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no est<span class=\"__1 _6\"></span>ab<span class=\"__1 _3\"></span>lece <span class=\"__1 _6\"></span>restricci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>spec\u00edfica alguna <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cuanto <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> disponibilidad<span class=\"__1 _3\"></span> de su saldo para otr<span class=\"__1 _3\"></span>os fines. Reserva legal De acuerd<span class=\"__1 _3\"></span>o con<span class=\"__1 _3\"></span> el <span class=\"__1 _3\"></span>texto <span class=\"__1 _3\"></span>refundido <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span> Ley <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Sociedad<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>Capital, <span class=\"__1 _3\"></span>debe d<span class=\"__1 _3\"></span>estin<span class=\"__1 _3\"></span>arse una <span class=\"__1 _3\"></span>cifra ig<span class=\"__1 _3\"></span>ual al<span class=\"__1 _20\"></span> 10% del<span class=\"__1 _3\"></span> benefici<span class=\"__1 _3\"></span>o del <span class=\"__1 _20\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>a la<span class=\"__1 _20\"></span> reserva legal<span class=\"__1 _3\"></span> hasta<span class=\"__1 _3\"></span> q<span class=\"__1 _3\"></span>ue \u00e9sta <span class=\"__1 _3\"></span>alcance,<span class=\"__1 _3\"></span> al <span class=\"__1 _3\"></span>menos, <span class=\"__1 _3\"></span>el 20<span class=\"__1 _3\"></span>% del <span class=\"__1 _3\"></span>capital. <span class=\"__1 _3\"></span>La<span class=\"__1 _3\"></span> reserva legal no pued<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>dist<span class=\"__1 _3\"></span>ribuirse a los acci<span class=\"__1 _3\"></span>onistas, excepto en <span class=\"__1 _3\"></span>caso de liquidaci<span class=\"__1 _3\"></span>\u00f3n. La r<span class=\"__1 _3\"></span>eserva <span class=\"__1 _20\"></span>legal p<span class=\"__1 _3\"></span>odr\u00e1 <span class=\"__1 _3\"></span>utilizarse <span class=\"__1 _20\"></span>para au<span class=\"__1 _3\"></span>mentar <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>capital <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>la parte<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>su sald<span class=\"__1 _20\"></span>o que <span class=\"__1 _3\"></span>exceda<span class=\"__1 _3\"></span> del<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>10% <span class=\"__1 _3\"></span>del<span class=\"__1 _3\"></span> capital ya aumentado.<span class=\"__1 _3\"></span> Salvo para la <span class=\"__1 _6\"></span>finalidad<span class=\"__1 _3\"></span> mencionada anteriormente, y mientras no supere el <span class=\"__1 _6\"></span>20% del capital social, esta reserva <span class=\"__1 _6\"></span>s\u00f3lo podr\u00e1 <span class=\"__1 _6\"></span>destinarse a <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>compensaci\u00f3n de <span class=\"__1 _6\"></span>p\u00e9rdidas y <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>existan otras <span class=\"__1 _6\"></span>reservas<span class=\"__1 _3\"></span> disponibles suficien<span class=\"__1 _3\"></span>tes para este fin.<span class=\"__1 _5f\"> </span>El Consejo de <span class=\"__1 _6\"></span>Fomento de Construcciones y Contratas, S.A. ha decidido proponer en <span class=\"__1 _6\"></span>la distribuci\u00f3n de<span class=\"__1 _3\"></span> resultados <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>dotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>reserva <span class=\"__1 _13\"></span>legal <span class=\"__1 _13\"></span>hasta <span class=\"__1 _13\"></span>alcanzar <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>20% <span class=\"__1 _2d\"> </span>del <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la Sociedad Dominant<span class=\"__1 _3\"></span>e por un importe adici<span class=\"__1 _3\"></span>onal de 3.307 miles d<span class=\"__1 _3\"></span>e euros. Reserva por capital<span class=\"__1 _3\"></span> amortizado Esta <span class=\"__1 _6\"></span>reser<span class=\"__1 _3\"></span>va <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>oge <span class=\"__1 _6\"></span>el valor <span class=\"__1 _6\"></span>nominal de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>accion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>propias <span class=\"__1 _6\"></span>am<span class=\"__1 _3\"></span>ortizadas en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>200<span class=\"__1 _3\"></span>2, <span class=\"__1 _6\"></span>2008,<span class=\"__1 _20\"></span> 2022 <span class=\"__1 _6\"></span>y 2023 <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>carg<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>re<span class=\"__1 _20\"></span>serv<span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>disponibles, conforme <span class=\"__1 _6\"></span>a lo <span class=\"__1 _6\"></span>previsto en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>art\u00edc<span class=\"__1 _3\"></span>ulo <span class=\"__1 _6\"></span>335.c <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la Ley <span class=\"__1 _6\"></span>de Sociedades <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Capital. <span class=\"__1 _1a\"> </span>La <span class=\"__1 _2d\"> </span>reserva <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>capital <span class=\"__1 _1a\"> </span>am<span class=\"__1 _3\"></span>ortizado <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>indisponible,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>excepto <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>mismos<span class=\"__1 _3\"></span> requisitos que se<span class=\"__1 _3\"></span> exigen para la redu<span class=\"__1 _3\"></span>cci\u00f3n de cap<span class=\"__1 _3\"></span>ital. Reservas voluntarias<span class=\"__1 _20\"></span> Reservas,  para  las  que  n<span class=\"__1 _3\"></span>o  existe  ning\u00fan  tipo  de  limitaci\u00f3n <span class=\"__1 _32\"> </span>o  restricci\u00f3n  sobre  su  disponib<span class=\"__1 _3\"></span>ilidad,<span class=\"__1 _3\"></span> constituidas libre<span class=\"__1 _3\"></span>mente me<span class=\"__1 _3\"></span>diante ben<span class=\"__1 _3\"></span>eficios y plu<span class=\"__1 _3\"></span>sval\u00edas de la<span class=\"__1 _3\"></span> Sociedad <span class=\"__1 _3\"></span>Dominante una<span class=\"__1 _3\"></span> vez<span class=\"__1 _3\"></span> aplicada la<span class=\"__1 _3\"></span> distribuci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dividendos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>dotaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>reserva<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>le<span class=\"__1 _3\"></span>gal <span class=\"__1 _13\"></span>u <span class=\"__1 _13\"></span>o<span class=\"__1 _3\"></span>tras <span class=\"__1 _13\"></span>reser<span class=\"__1 _3\"></span>vas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>car\u00e1cter<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>indisp<span class=\"__1 _3\"></span>onible <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> acuerdo con la legislaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>vigente. b.2) Reservas de cons<span class=\"__1 _3\"></span>olidaci\u00f3n Este ep\u00edgrafe <span class=\"__1 _20\"></span>del balanc<span class=\"__1 _3\"></span>e c<span class=\"__1 _3\"></span>onsolidado <span class=\"__1 _20\"></span>adjunto incluye <span class=\"__1 _20\"></span>las reservas <span class=\"__1 _3\"></span>consolidadas <span class=\"__1 _3\"></span>generadas <span class=\"__1 _20\"></span>en cada <span class=\"__1 _20\"></span>una de las <span class=\"__1 _20\"></span>\u00e1reas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>actividad.<span class=\"__1 _3\"></span> Asi<span class=\"__1 _3\"></span>mismo, <span class=\"__1 _3\"></span>tambi\u00e9n<span class=\"__1 _3\"></span> se<span class=\"__1 _3\"></span> in<span class=\"__1 _3\"></span>cluyen <span class=\"__1 _20\"></span>de acuerdo <span class=\"__1 _20\"></span>con la<span class=\"__1 _3\"></span> N<span class=\"__1 _3\"></span>IIF <span class=\"__1 _3\"></span>10 <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>Estad<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os consolidados\u201d <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>derivada<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cambios <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>participaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> cuando <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>mantenga el <span class=\"__1 _6\"></span>control, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>diferencia <span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>re <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>compra <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>venta <span class=\"__1 _6\"></span>adici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nal <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el valor <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>libros <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>parti<span class=\"__1 _3\"></span>cipaci\u00f3n. <span class=\"__1 _1a\"> </span>Por <span class=\"__1 _2d\"> </span>otra <span class=\"__1 _32\"> </span>parte, <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>NIC <span class=\"__1 _1a\"> </span>19 <span class=\"__1 _1a\"> </span>\u201cRetribuciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los empleados\u201d <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>incluyen<span class=\"__1 _20\"></span> en <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>ganancias <span class=\"__1 _3\"></span>actuariales <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"ff1_1\">p<span class=\"__1 _3\"></span>lanes <span class=\"__1 _20\"></span>de p<span class=\"__1 _3\"></span>ensiones<span class=\"__1 _3\"></span> </span>y <span class=\"__1 _6\"></span>otras prestaciones<span class=\"__1 _3\"></span> sociales. <span class=\"__1 _6\"></span>L<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mportes que <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omponen este <span class=\"__1 _6\"></span>concept<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre de 202<span class=\"__1 _6\"></span>4 <span class=\"ls1e\">y </span>de 2023 son: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Medio Ambiente 601.547  420.742  Aguas 300.430  270.729  Construcci\u00f3n 42.042  49.765  Cementos   <span class=\"ls0_1\">- </span>37.591  Inmobiliaria   <span class=\"ls0_1\">- </span>363.236  Concesiones (41.860) 269 <span class=\"ls0_1\"> </span>Corporaci\u00f3n (168.624) 690.884  733.535 <span class=\"ls0_1\"> </span>1.833.216 <span class=\"ls0_1\"> </span>La <span class=\"__1 _32\"> </span>disminu<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>las  r<span class=\"__1 _3\"></span>eservas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Cementos,  In<span class=\"__1 _3\"></span>mobiliaria <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>Corporaci\u00f3n <span class=\"__1 _1a\"> </span>incluye<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>un importe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>6<span class=\"__1 _3\"></span>25.780 <span class=\"__1 _13\"></span>miles<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>debido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escis<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _13\"></span>parcial <span class=\"__1 _13\"></span>financi<span class=\"__1 _3\"></span>era <span class=\"__1 _13\"></span>previ<span class=\"__1 _3\"></span>amente <span class=\"__1 _13\"></span>menci<span class=\"__1 _3\"></span>onada (nota 2).<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "c)<span class=\"ff9 ls0_1\"> <span class=\"ff3_1\">Acciones y partic<span class=\"__1 _3\"></span>ipaciones <span class=\"__1 _3\"></span>en patrimonio prop<span class=\"__1 _3\"></span>ias </span></span>En <span class=\"__1 _20\"></span>este <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>recogen <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>acciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la S<span class=\"__1 _3\"></span>ociedad <span class=\"__1 _20\"></span>Dominante <span class=\"__1 _20\"></span>pose\u00eddas <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span>ta <span class=\"__1 _3\"></span>u <span class=\"__1 _20\"></span>otras <span class=\"__1 _20\"></span>sociedades del Grupo valoradas al <span class=\"__1 _3\"></span>coste de adq<span class=\"__1 _3\"></span>uisici\u00f3n. El  Consejo  de  Ad<span class=\"__1 _3\"></span>ministraci\u00f3n  y<span class=\"__1 _3\"></span>  las  sociedades<span class=\"__1 _3\"></span>  filiales <span class=\"__1 _32\"> </span>est\u00e1n  autoriz<span class=\"__1 _3\"></span>ados  por  la  Junta<span class=\"__1 _3\"></span>  General<span class=\"__1 _3\"></span>  de Accionistas de <span class=\"__1 _6\"></span>Foment<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de Co<span class=\"__1 _6\"></span>nstruc<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s y <span class=\"__1 _6\"></span>Contrata<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> para <span class=\"__1 _6\"></span>la adquisici\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>erivativa de <span class=\"__1 _6\"></span>acci<span class=\"__1 _3\"></span>ones propias dentro de los l\u00edmites y con los requisitos que se<span class=\"__1 _6\"></span> exigen en el art\u00edculo 144 y siguientes de la Ley de Sociedades de<span class=\"__1 _3\"></span> Capital. A continuaci\u00f3n se detallan<span class=\"__1 _3\"></span> el movimient<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> y el sald<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> de<span class=\"__1 _3\"></span> las acciones propias a<span class=\"__1 _3\"></span> 31 de diciembre:<span class=\"__1 _3\"></span> Saldo a 31 de diciembre de 2022 (27.264) Adquisiciones (271.734) Amortizaci\u00f3n 298.588  Saldo a 31 de diciembre de 2023 (410) Adquisiciones 133 <span class=\"ls0_1\"> </span>Amortizaci\u00f3n - Saldo a 31 de diciembre de 2024 (277) 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>N\u00famero de acciones Importe N\u00famero de acciones Importe Fomento de Construcciones y   <span class=\"ls0_1\">Contratas, S.A. </span>46.910  (277) 44.957  (410) TOTAL 46.910 <span class=\"ls0_1\"> </span>(277) 44.957 <span class=\"ls0_1\"> </span>(410)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "II.<span class=\"ff9\"> </span>Intereses mino<span class=\"__1 _3\"></span>ritarios Este <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>balance <span class=\"__1 _6\"></span>consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>adjunto <span class=\"__1 _6\"></span>recog<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>proporcional <span class=\"__1 _6\"></span>del neto <span class=\"__1 _7\"></span>patrimonial<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de los <span class=\"__1 _2c\"> </span>resultados  del <span class=\"__1 _2c\"> </span>ejercicio  despu\u00e9s <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>impuestos  de <span class=\"__1 _2c\"> </span>aquellas  sociedades <span class=\"__1 _2c\"> </span>en  que <span class=\"__1 _2c\"> </span>participan <span class=\"__1 _2c\"> </span>los accionistas minorit<span class=\"__1 _3\"></span>arios del Grup<span class=\"__1 _3\"></span>o.<span class=\"__1 _5f\"> </span>La <span class=\"__1 _13\"></span>composici\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>sald<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>minoritari<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>ci<span class=\"__1 _3\"></span>erre <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span>s principales sociedades<span class=\"__1 _3\"></span> es la siguiente: Neto patrimonial Capital Reservas Resultados Total 2024<span class=\"ls0_1\"> </span>Grupo FCyC                <span class=\"fc4 ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(18.558)<span class=\"fc4\"> </span>18.558 <span class=\"fc4\"> </span>               <span class=\"fc4 ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Grupo FCC Aqualia 71.050 <span class=\"fc4\"> </span>475.584 <span class=\"fc4\"> </span>80.690 <span class=\"fc4\"> </span>627.324 <span class=\"fc4\"> </span>Grupo FCC Servicios MA Holding  2.499 <span class=\"fc4\"> </span>346.316 <span class=\"fc4\"> </span>35.867 <span class=\"fc4\"> </span>384.682 <span class=\"fc4\"> </span>Grupo Cementos Portland Valderrivas                 <span class=\"fc4 ls0_1\">-</span>   <span class=\"ls0_1\"> </span>(2.928)<span class=\"fc4\"> </span>2.928 <span class=\"fc4\"> </span>               <span class=\"fc4 ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Resto 6.870 <span class=\"fc4\"> </span>(15.249)<span class=\"fc4\"> </span>(324)<span class=\"fc4\"> </span>(8.703)<span class=\"fc4\"> </span>80.419 <span class=\"ls0_1\"> </span>785.165 <span class=\"ls0_1\"> </span>137.719 <span class=\"ls0_1\"> </span>1.003.303 <span class=\"ls0_1\"> </span>Neto patrimonial Capital Reservas Resultados Total 2023<span class=\"ls0_1\"> </span>Grupo FCyC  11.132  699.005  40.192  750.329  Grupo FCC Aqualia 71.050  438.211  72.811  582.072  Grupo FCC Servicios MA Holding  2.499  317.733  36.520  356.752  Grupo Cementos Portland Valderrivas  1.139  11.266  2.748  15.153  Resto 6.870  (17.088) 908 <span class=\"ls0_1\"> </span>(9.310) 92.690 <span class=\"ls0_1\"> </span>1.449.127 <span class=\"ls0_1\"> </span>153.179 <span class=\"ls0_1\"> </span>1.694.996",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "19.<span class=\"ff9\"> <span class=\"__1 _33\"> </span></span>PROVISIONES NO CORRIE<span class=\"__1 _3\"></span>NTES Y CORR<span class=\"__1 _3\"></span>IENTES La composici\u00f3n a <span class=\"__1 _3\"></span>31 de diciembre de 20<span class=\"__1 _3\"></span>24 y de 2023 de las pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>visi<span class=\"__1 _3\"></span>ones es como si<span class=\"__1 _3\"></span>gue: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>No corrientes 1.085.436 <span class=\"ls0_1\"> </span>1.230.595 <span class=\"ls0_1\"> </span>Obligaciones por prestaciones a largo plazo al personal 17.372  15.559  Desmantelamiento, retiro y rehabilitaci\u00f3n de inmovilizados 111.031  111.330  Actuaciones medioambientales 328.023  316.677  Litigios 40.602  40.203  Garant\u00edas y obligaciones contractuales y legales 87.077  91.874  Actuaciones mejora o ampliaci\u00f3n capacidad en concesiones 274.717  318.436  Otras provisiones para riesgos y gastos  226.614  336.516  Corrientes 275.017 <span class=\"ls0_1\"> </span>159.610 <span class=\"ls0_1\"> </span>Liquidaci\u00f3n y p\u00e9rdidas de obras 159.538  135.402  Otras provisiones  115.479  24.208  Las <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _6\"></span>habidas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span><span class=\"ls1f\">y <span class=\"__1 _7\"></span><span class=\"ls9\">20</span></span>23 <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>las siguientes: <span class=\"__1 _3\"></span> Provisiones no corrientes Provisiones corrientes Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2022</span> 1.141.750 <span class=\"ls0_1\"> </span>148.074 <span class=\"ls0_1\"> </span>Gastos de retirada o desmantelamiento de activos 11.259                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Variaci\u00f3n de obligaciones por prestaciones<span class=\"__1 _3\"></span> al personal por p\u00e9rdidas y ganancias actuariales 5.423                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Actuaciones de mejora o ampliaci\u00f3n de capacid<span class=\"__1 _3\"></span>ad de concesiones<span class=\"__1 _6\"></span> 84.127                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Dotaciones/(Reversiones) 107.263  19.438  Aplicaciones (pagos) (138.617) (9.822) Variaci\u00f3n del per\u00edmetro, diferencias de conversi\u00f3n y otros movimientos 19.390  1.920  Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2023</span> 1.230.595 <span class=\"ls0_1\"> </span>159.610 <span class=\"ls0_1\"> </span>Gastos de retirada o desmantelamiento de activos 11.658                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Variaci\u00f3n de obligaciones por prestaciones<span class=\"__1 _3\"></span> al personal por p\u00e9rdidas y ganancias actuariales (2.272)                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Actuaciones de mejora o ampliaci\u00f3n de capacid<span class=\"__1 _3\"></span>ad de concesiones<span class=\"__1 _6\"></span> 15.254                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Dotaciones/(Reversiones) 16.989  141.162  Aplicaciones (pagos) (157.165) (20.129) Variaci\u00f3n del per\u00edmetro, diferencias de conversi\u00f3n y otros movimientos (29.623) (5.626) Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2024</span> 1.085.436 <span class=\"ls0_1\"> </span>275.017<span class=\"__1 _5f\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span><span class=\"ffc\">2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>\u201dPasivos <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>nculados <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrientes <span class=\"__1 _7\"></span>mantenidos </span>para <span class=\"__1 _3\"></span>la venta<span class=\"__1 _3\"></span>\u201d los <span class=\"__1 _20\"></span>siguientes <span class=\"__1 _3\"></span>importes <span class=\"__1 _3\"></span>que ap<span class=\"__1 _3\"></span>ortaban <span class=\"__1 _20\"></span>a 31 de <span class=\"__1 _20\"></span>mayo de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>los s<span class=\"__1 _3\"></span>egment<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>actividad de  Cement<span class=\"__1 _3\"></span>o  e  Inm<span class=\"__1 _3\"></span>obiliaria <span class=\"__1 _32\"> </span>a  los <span class=\"__1 _32\"> </span>ep\u00edgrafes <span class=\"__1 _32\"> </span>de  bala<span class=\"__1 _3\"></span>nce  \u201cPr<span class=\"__1 _3\"></span>ovisiones  no  corri<span class=\"__1 _3\"></span>entes\u201d  y <span class=\"__1 _32\"> </span>\u201cProvisiones<span class=\"__1 _20\"></span> corrientes\u201d (n<span class=\"__1 _3\"></span>ota 5)<span class=\"ff1_1\">: </span>31.05.2024<span class=\"ls0_1\"> </span>No corrientes 54.760 <span class=\"ls0_1\"> </span>Actuaciones medioambientales 17.888  Garant\u00edas y obligaciones contractuales y legales 4.648  Otras provisiones para riesgos y gastos  32.224  Corrientes 5.559 <span class=\"ls0_1\"> </span>Liquidaci\u00f3n y p\u00e9rdidas de obras 3.437  Otras provisiones  2.122  Dentro <span class=\"__1 _1d\"> </span>de <span class=\"__1 _37\"> </span>la <span class=\"__1 _1d\"> </span>partida <span class=\"__1 _37\"> </span>\"<span class=\"__1 _20\"></span>do<span class=\"__1 _6\"></span>taci<span class=\"__1 _3\"></span>ones <span class=\"__1 _37\"> </span>(r<span class=\"__1 _3\"></span>eversiones)\"<span class=\"__1 _3\"></span> <span class=\"__1 _37\"> </span>d<span class=\"__1 _3\"></span>estacan <span class=\"__1 _37\"> </span>las<span class=\"__1 _20\"></span> <span class=\"__1 _37\"> </span>dotacione<span class=\"__1 _3\"></span>s <span class=\"__1 _1d\"> </span>para <span class=\"__1 _37\"> </span>actuaci<span class=\"__1 _3\"></span>ones medioambientales <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>32.714 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>(<span class=\"ls19\">29</span>.<span class=\"ls19\">101<span class=\"__1 _6\"></span></span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>20<span class=\"ls9\">23</span>), <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _1a\"> </span>pro<span class=\"__1 _3\"></span>visiones <span class=\"__1 _1a\"> </span>para <span class=\"__1 _2d\"> </span>garant\u00edas <span class=\"__1 _2d\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>obligaciones <span class=\"__1 _2d\"> </span>contractuales <span class=\"__1 _2d\"> </span>o <span class=\"__1 _1a\"> </span>legales <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"> </span>28.155 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>euros<span class=\"__1 _3\"></span> (16.541 miles de euros <span class=\"__1 _6\"></span>a diciembre de 2023), <span class=\"__1 _6\"></span>princip<span class=\"__1 _3\"></span>almente en la <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tividad de Medio <span class=\"__1 _6\"></span>Ambient<span class=\"__1 _3\"></span>e en el Reino <span class=\"__1 _13\"></span>Unido. <span class=\"__1 _13\"></span>Asimismo, <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>dotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>provisiones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _2d\"></span>actuaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>mejora, <span class=\"__1 _13\"></span>reposici\u00f3n,<span class=\"__1 _3\"></span> ampliaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capacidad<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>grandes <span class=\"__1 _13\"></span>reparaciones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>concesion<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>import<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>18.180 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(18.<span class=\"__1 _3\"></span>891 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2023), <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>re<span class=\"__1 _3\"></span>versiones <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>38.533 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s (dotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>20.231 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>2023) <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>obras <span class=\"__1 _13\"></span>relacionadas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la actividad de Cons<span class=\"__1 _3\"></span>trucci\u00f3n prin<span class=\"__1 _3\"></span>cipalmente en int<span class=\"__1 _3\"></span>ernacional.  En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>partida <span class=\"__1 _1a\"> </span>\"Aplicaciones <span class=\"__1 _2d\"></span>(pagos)\" <span class=\"__1 _1a\"> </span>hay <span class=\"__1 _1a\"> </span>recogid<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>4<span class=\"__1 _6\"></span>0.7<span class=\"__1 _3\"></span>62 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"> </span>(2<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>939 <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>euros <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span> diciembre <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>2023) <span class=\"__1 _2f\"> </span>como <span class=\"__1 _2f\"> </span>provisiones <span class=\"__1 _2f\"> </span>para <span class=\"__1 _2f\"> </span>garant\u00edas <span class=\"__1 _2f\"> </span>y <span class=\"__1 _2f\"> </span>obligaciones <span class=\"__1 _2f\"> </span>contractuales <span class=\"__1 _2f\"> </span>o <span class=\"__1 _2f\"> </span>legales<span class=\"__1 _3\"></span> principalmente en la <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vidad de Medio <span class=\"__1 _6\"></span>Ambien<span class=\"__1 _3\"></span>te en <span class=\"__1 _6\"></span>el Reino Unido. Asimismo, se <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>yen pagos de 14.839 miles <span class=\"__1 _6\"></span>de euros (3.413 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>2023) por <span class=\"__1 _6\"></span>la aplicaci\u00f3n a <span class=\"__1 _6\"></span>su destino de provisi<span class=\"__1 _3\"></span>ones d<span class=\"__1 _3\"></span>e riesgo<span class=\"__1 _3\"></span>s y <span class=\"__1 _20\"></span>gastos relacionadas<span class=\"__1 _3\"></span> con <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>b<span class=\"__1 _20\"></span>ras de la a<span class=\"__1 _20\"></span>ctividad de <span class=\"__1 _3\"></span>Construcci\u00f3n,<span class=\"__1 _3\"></span> 31.0<span class=\"__1 _3\"></span>96 miles de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>(2<span class=\"__1 _3\"></span>9.049 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>20<span class=\"__1 _6\"></span><span class=\"ls19\">23</span>), <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>11.6<span class=\"__1 _3\"></span>43 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(10.190 <span class=\"__1 _13\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>20<span class=\"ls9\">22</span>) <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>actuaciones <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>dioambientales, <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>actuaciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>reposici\u00f3n<span class=\"__1 _3\"></span> y <span class=\"__1 _2c\"> </span>gran  reparaci\u00f3n  en <span class=\"__1 _2c\"> </span>concesiones,  respectivamente.  Los <span class=\"__1 _2c\"> </span>movimientos  anteriores <span class=\"__1 _2c\"> </span>impactan  en <span class=\"__1 _2c\"> </span>el ep\u00edgrafe <span class=\"__1 _20\"></span>\"Otros <span class=\"__1 _20\"></span>ajustes <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>resultado <span class=\"__1 _20\"></span>(neto) <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Est<span class=\"__1 _6\"></span>ad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Flujos d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>Efectivo <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidado. <span class=\"__1 _c\"></span>Por <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _c\"></span>parte, se inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span><span class=\"ls19\">44<span class=\"ls0_1\">.242 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euro<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> (5<span class=\"__1 _3\"></span>8.114 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euros a <span class=\"__1 _20\"></span>31 de <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e de <span class=\"__1 _20\"></span>20<span class=\"ls9\">23</span>), y <span class=\"__1 _20\"></span>12.762 <span class=\"__1 _3\"></span>miles <span class=\"__1 _20\"></span>de </span></span>euros (12.220 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de euros a 3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls9\">23</span>)<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para actuaciones de mejora <span class=\"__1 _6\"></span>o ampliaci\u00f3n de capacidad <span class=\"__1 _3a\"> </span>en <span class=\"__1 _3a\"> </span>co<span class=\"__1 _6\"></span>nce<span class=\"__1 _3\"></span>siones, <span class=\"__1 _3a\"> </span>y <span class=\"__1 _39\"> </span>provisiones <span class=\"__1 _3a\"> </span>de <span class=\"__1 _3a\"> </span>desmantelamient<span class=\"__1 _3\"></span>o <span class=\"__1 _3a\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3a\"> </span>retir<span class=\"__1 _3\"></span>o <span class=\"__1 _39\"> </span>de <span class=\"__1 _3a\"> </span>inmovilizado, respectivament<span class=\"__1 _3\"></span>e. <span class=\"__1 _2d\"> </span>Dichos <span class=\"__1 _1a\"> </span>importes<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>impactan <span class=\"__1 _13\"></span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _1a\"> </span>\"Pagos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>inversiones <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>inm<span class=\"__1 _3\"></span>ovilizado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>s<span class=\"ffc\">iones inmobiliarias\u201d<span class=\"__1 _3\"></span> del Estado de Flujos d<span class=\"__1 _3\"></span>e Efectivo c<span class=\"__1 _3\"></span>onsolidado.<span class=\"ff1_1\"> </span></span>El <span class=\"__1 _3\"></span>movimient<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las p<span class=\"__1 _3\"></span>rovisiones <span class=\"__1 _20\"></span>corrientes <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>debe <span class=\"__1 _20\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>obras <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la activid<span class=\"__1 _3\"></span>ad de <span class=\"__1 _13\"></span>Construcci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>derivadas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>clasificaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>residu<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Medio<span class=\"__1 _3\"></span> Ambiente en el Rein<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> Unid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. Las <span class=\"__1 _35\"> </span>provisiones <span class=\"__1 _33\"> </span>que <span class=\"__1 _33\"> </span>figuran <span class=\"__1 _35\"> </span>en <span class=\"__1 _33\"> </span>el <span class=\"__1 _35\"> </span>balance <span class=\"__1 _35\"> </span>consolidado <span class=\"__1 _33\"> </span>adjunto <span class=\"__1 _33\"> </span>se <span class=\"__1 _35\"> </span>considera <span class=\"__1 _33\"> </span>que <span class=\"__1 _35\"> </span>cubren <span class=\"__1 _35\"> </span>la<span class=\"__1 _3\"></span>s responsabilidades<span class=\"__1 _3\"></span> propias <span class=\"__1 _3\"></span>que puedan deri<span class=\"__1 _3\"></span>varse en el<span class=\"__1 _3\"></span> desarrollo de las<span class=\"__1 _3\"></span> diversas a<span class=\"__1 _3\"></span>ctividades del <span class=\"__1 _3\"></span>Grupo.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _6\"></span>calendario <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>desembolsos <span class=\"__1 _6\"></span>esperados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>20<span class=\"ls9\">24</span> <span class=\"__1 _6\"></span>derivados <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligacion<span class=\"__1 _3\"></span>es cubiertas con pr<span class=\"__1 _3\"></span>ovisiones no corrient<span class=\"__1 _3\"></span>es es el siguiente:<span class=\"__1 _3\"></span> Hasta 5 a\u00f1os M\u00e1s de  5 a\u00f1os    <span class=\"ls0_1\">Total </span>Obligaciones por prestaciones a largo plazo al personal 6.852 <span class=\"fc4\"> </span>10.520 <span class=\"fc4\"> </span>17.372  Desmantelamiento, retiro y rehabilitaci\u00f3n de in<span class=\"__1 _3\"></span>movilizados<span class=\"__1 _6\"></span> 58.996 <span class=\"fc4\"> </span>52.035 <span class=\"fc4\"> </span>111.031  Actuaciones medioambientales 64.944 <span class=\"fc4\"> </span>263.079 <span class=\"fc4\"> </span>328.023  Litigios 33.211 <span class=\"fc4\"> </span>7.391 <span class=\"fc4\"> </span>40.602  Garant\u00edas y obligaciones contractuales y legales 76.893 <span class=\"fc4\"> </span>10.184 <span class=\"fc4\"> </span>87.077  Actuaciones mejora o ampliaci\u00f3n capacidad en concesiones 200.922 <span class=\"fc4\"> </span>73.795 <span class=\"fc4\"> </span>274.717  Otras provisiones para riesgos y gastos  142.433 <span class=\"fc4\"> </span>84.181 <span class=\"fc4\"> </span>226.614  584.251 <span class=\"ls0_1\"> </span>501.185 <span class=\"ls0_1\"> </span>1.085.436 <span class=\"ls0_1\"> </span>Obligaciones por pr<span class=\"__1 _3\"></span>estaciones a larg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> plazo <span class=\"__1 _3\"></span>al personal En el ep\u00edgrafe de<span class=\"__1 _3\"></span> provisiones no c<span class=\"__1 _3\"></span>orrientes del bal<span class=\"__1 _3\"></span>ance consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> adjun<span class=\"__1 _3\"></span>to se in<span class=\"__1 _3\"></span>cluyen las que cubr<span class=\"__1 _3\"></span>en los <span class=\"__1 _6\"></span>compromisos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>materia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pensiones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>similares, <span class=\"__1 _6\"></span>tales<span class=\"__1 _20\"></span> como, seguros <span class=\"__1 _3\"></span>m\u00e9dicos y de vida,<span class=\"__1 _3\"></span> como se indica <span class=\"__1 _3\"></span>en la nota 25. Desmantelami<span class=\"__1 _3\"></span>ento, retiro <span class=\"__1 _3\"></span>y rehabilitaci\u00f3n de<span class=\"__1 _3\"></span> inmovilizados La <span class=\"__1 _6\"></span>partid<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de \u201cGastos de <span class=\"__1 _6\"></span>retirada o <span class=\"__1 _6\"></span>desmantela<span class=\"__1 _3\"></span>mientos de <span class=\"__1 _6\"></span>activos<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>oge <span class=\"__1 _6\"></span>la contrapartida del m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yor valor <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>activo <span class=\"__1 _6\"></span>correspondiente <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actualizado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _6\"></span>gastos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>incurrir\u00e1n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el momento que finali<span class=\"__1 _3\"></span>ce la exp<span class=\"__1 _3\"></span>lotaci\u00f3n del activo. Actuaciones de m<span class=\"__1 _3\"></span>ejora o ampliaci\u00f3n<span class=\"__1 _3\"></span> de capacidad<span class=\"__1 _3\"></span> en concesiones La <span class=\"__1 _2d\"> </span>partida <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>Ac<span class=\"__1 _3\"></span>tuacione<span class=\"__1 _3\"></span>s <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>mejora <span class=\"__1 _13\"></span>o <span class=\"__1 _1a\"> </span>ampliaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>capacidad <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>concesiones\u201d <span class=\"__1 _2d\"></span>recoge <span class=\"__1 _2d\"></span>tanto <span class=\"__1 _2d\"> </span>la contrapartida del<span class=\"__1 _3\"></span> mayor va<span class=\"__1 _3\"></span>lor del in<span class=\"__1 _3\"></span>movilizado c<span class=\"__1 _3\"></span>orrespondiente al <span class=\"__1 _3\"></span>valor actualiz<span class=\"__1 _20\"></span>ado de las actuaciones<span class=\"__1 _20\"></span> sobre <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>infraestructura <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esa <span class=\"__1 _20\"></span>concesionaria <span class=\"__1 _c\"></span>llev<span class=\"__1 _6\"></span>ar\u00e1 <span class=\"__1 _c\"></span>a <span class=\"__1 _3\"></span>cabo <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>periodo <span class=\"__1 _3\"></span>concesional <span class=\"__1 _c\"></span>por mejoras <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>ampliaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>capacidad, <span class=\"__1 _2d\"></span>como <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>coste <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>actuaciones<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>futuras <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>reposici\u00f3n <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"> </span>grandes reparaciones en conc<span class=\"__1 _3\"></span>esiones del model<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> intang<span class=\"__1 _3\"></span>ible. Actuaciones medi<span class=\"__1 _3\"></span>oambientales<span class=\"__1 _3\"></span> El Grupo <span class=\"__1 _6\"></span>FCC desarrolla una <span class=\"__1 _6\"></span>pol\u00edtica<span class=\"__1 _3\"></span> medioambiental basada no <span class=\"__1 _6\"></span>s\u00f3lo en el <span class=\"__1 _6\"></span>estricto cumplimiento de <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> legislaci\u00f3n vigente <span class=\"__1 _6\"></span>en materia <span class=\"__1 _6\"></span>de mejora <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>defensa<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>medio ambiente, <span class=\"__1 _6\"></span>sino<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> m<span class=\"__1 _6\"></span>\u00e1s all\u00e1 <span class=\"__1 _6\"></span>a trav\u00e9s del <span class=\"__1 _38\"> </span>establecimiento <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>una <span class=\"__1 _38\"> </span>planificaci\u00f3n <span class=\"__1 _38\"> </span>preventiva <span class=\"__1 _38\"> </span>y <span class=\"__1 _18\"> </span>del <span class=\"__1 _18\"> </span>an\u00e1lisis <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>minimizaci\u00f3n <span class=\"__1 _38\"> </span>del <span class=\"__1 _18\"> </span>impacto medioambiental de<span class=\"__1 _3\"></span> las activid<span class=\"__1 _3\"></span>ades que desarr<span class=\"__1 _3\"></span>olla el Gru<span class=\"__1 _3\"></span>po. La Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>Grupo FCC <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _3\"></span>era q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>continge<span class=\"__1 _3\"></span>ncias relaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nad<span class=\"__1 _3\"></span>as c<span class=\"__1 _3\"></span>on la <span class=\"__1 _20\"></span>protecci\u00f3n <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>mejora d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> medio <span class=\"__1 _6\"></span>ambiente <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>mantienen <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>tendr\u00edan <span class=\"__1 _6\"></span>un impacto <span class=\"__1 _3\"></span>significativo <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>estados financiero<span class=\"__1 _3\"></span>s cons<span class=\"__1 _3\"></span>olidados <span class=\"__1 _3\"></span>adjuntos <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>incorporan <span class=\"__1 _20\"></span>provisiones para<span class=\"__1 _3\"></span> cubrir los riesgos<span class=\"__1 _3\"></span> probables<span class=\"__1 _3\"></span> de car\u00e1cter m<span class=\"__1 _3\"></span>edioambiental qu<span class=\"__1 _3\"></span>e se puedan producir.  La <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _1a\"> </span>29 <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>esta <span class=\"__1 _1a\"> </span>Mem<span class=\"__1 _3\"></span>oria, <span class=\"__1 _1a\"> </span>dedicada <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Informaci\u00f3n <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _2d\"> </span>M<span class=\"__1 _6\"></span>edio<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Ambiente, <span class=\"__1 _1a\"> </span>complementa<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>lo expuesto en materia<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>visi<span class=\"__1 _3\"></span>ones medioambiental<span class=\"__1 _20\"></span>es<span class=\"__1 _6\"></span>.<span class=\"__1 _5f\"> </span>Provisiones para<span class=\"__1 _3\"></span> litigios Cubren <span class=\"__1 _32\"> </span>los  riesg<span class=\"__1 _3\"></span>os  d<span class=\"__1 _3\"></span>e  las<span class=\"__1 _3\"></span>  sociedades <span class=\"__1 _1a\"> </span>del  Grup<span class=\"__1 _3\"></span>o  FC<span class=\"__1 _3\"></span>C  q<span class=\"__1 _3\"></span>ue  intervienen <span class=\"__1 _1a\"> </span>como  p<span class=\"__1 _3\"></span>arte  deman<span class=\"__1 _3\"></span>dada <span class=\"__1 _32\"> </span>en determinados <span class=\"__1 _6\"></span>contenciosos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>responsabilidades <span class=\"__1 _6\"></span>propias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span>ctividades<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>desarrollan. <span class=\"__1 _7\"></span>Los litigios <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>n\u00famero <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>signifi<span class=\"__1 _3\"></span>cativos, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acuerdo <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>estimaciones <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> desenlace final, se<span class=\"__1 _3\"></span> espera n<span class=\"__1 _3\"></span>o tendr\u00e1n impacto en <span class=\"__1 _3\"></span>el patrim<span class=\"__1 _3\"></span>onio del Grupo. Garant\u00edas y obligaci<span class=\"__1 _3\"></span>ones contractuales y l<span class=\"__1 _3\"></span>egales Recoge <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>provisiones <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>cubrir <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>gastos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones  surgidas <span class=\"__1 _2c\"> </span>por <span class=\"__1 _2c\"> </span>los <span class=\"__1 _14\"> </span>compro<span class=\"__1 _3\"></span>misos contractuales y legal<span class=\"__1 _3\"></span>es que no son de na<span class=\"__1 _3\"></span>turaleza medi<span class=\"__1 _3\"></span>oambiental. Provisi\u00f3n para liquid<span class=\"__1 _3\"></span>aci\u00f3n y p\u00e9rdid<span class=\"__1 _3\"></span>as de obras Corresponde <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>p\u00e9rdidas <span class=\"__1 _1a\"> </span>presupuestadas <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>obras <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>principios <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>valoraci\u00f3n<span class=\"__1 _3\"></span> expuestos en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>ta 3.v), <span class=\"__1 _6\"></span>as\u00ed como a <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>gast<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e se o<span class=\"__1 _6\"></span>rig<span class=\"__1 _3\"></span>inan en <span class=\"__1 _6\"></span>las mismas una vez acabadas <span class=\"__1 _6\"></span>hasta<span class=\"__1 _20\"></span> que se produce su <span class=\"__1 _6\"></span>liquid<span class=\"__1 _3\"></span>aci\u00f3n definitiva, determinado<span class=\"__1 _3\"></span>s sistem\u00e1ticamente en funci\u00f3n de un po<span class=\"__1 _6\"></span>rc<span class=\"__1 _3\"></span>entaje<span class=\"__1 _3\"></span> sobre el valor de la<span class=\"__1 _3\"></span> producci\u00f3n a l<span class=\"__1 _3\"></span>o largo de la e<span class=\"__1 _3\"></span>jecuci\u00f3n de la<span class=\"__1 _3\"></span> obra de acuerdo con la <span class=\"__1 _3\"></span>experiencia en la<span class=\"__1 _20\"></span> actividad de c<span class=\"__1 _3\"></span>onstrucci\u00f3n. Otras provisiones<span class=\"__1 _3\"></span> para riesgos y gast<span class=\"__1 _3\"></span>os En esta partida se incl<span class=\"__1 _3\"></span>uyen aq<span class=\"__1 _3\"></span>uellos conceptos no <span class=\"__1 _3\"></span>comprendid<span class=\"__1 _3\"></span>os en las anteriores<span class=\"__1 _3\"></span> denominacion<span class=\"__1 _3\"></span>es. El <span class=\"__1 _1a\"> </span>importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>Otras <span class=\"__1 _1a\"> </span>provisiones <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>riesgos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _1a\"> </span>cubren <span class=\"__1 _1a\"> </span>diversos <span class=\"__1 _1a\"> </span>riesgos <span class=\"__1 _1a\"> </span>derivados <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la actividad <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>curso <span class=\"__1 _2d\"> </span>no<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mal <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>sus <span class=\"__1 _1a\"> </span>negocios <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>ve <span class=\"__1 _1a\"> </span>expuest<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>a  reclamacion<span class=\"__1 _20\"></span>es<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>que responden <span class=\"__1 _7\"></span>fundamentalmente <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>efectos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>construcci\u00f3n <span class=\"__1 _7\"></span>o <span class=\"__1 _13\"></span>discrepa<span class=\"__1 _3\"></span>ncias <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span>rvicios <span class=\"__1 _7\"></span>prestados por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>118.99<span class=\"__1 _3\"></span>2<span class=\"fc4\"> <span class=\"__1 _6\"></span></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>(158.328 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023). <span class=\"__1 _6\"></span>Parte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>estos<span class=\"__1 _3\"></span> riesgos <span class=\"__1 _2c\"> </span>se  cubren <span class=\"__1 _2c\"> </span>mediante  contratos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>seguro  y <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>importes  no <span class=\"__1 _2c\"> </span>asegurados <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>dota <span class=\"__1 _2c\"> </span>la correspondiente pro<span class=\"__1 _3\"></span>visi\u00f3n. Tambi\u00e9n <span class=\"__1 _6\"></span>se incluyen <span class=\"__1 _6\"></span>en esta <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>visiones <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>elacionadas con <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de 345 <span class=\"__1 _6\"></span>miles de euros. Asimismo, <span class=\"__1 _7\"></span>incluye <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>em\u00e1s <span class=\"__1 _7\"></span>provisiones <span class=\"__1 _13\"></span>fru<span class=\"__1 _3\"></span>to <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>recon<span class=\"__1 _3\"></span>ocer <span class=\"__1 _13\"></span>p\u00e9rdid<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>icionales <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>encima <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>valor inicial <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>empresas <span class=\"__1 _3\"></span>asociadas <span class=\"__1 _c\"></span>tras <span class=\"__1 _3\"></span>incurr<span class=\"__1 _3\"></span>ir <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>obligaciones <span class=\"__1 _20\"></span>legales <span class=\"__1 _20\"></span>o <span class=\"__1 _3\"></span>impl\u00edcitas<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en rela<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> con <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>asociada, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>46<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>501 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(49.215 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>diciembre de <span class=\"__1 _33\"> </span>2023) <span class=\"__1 _18\"> </span>siendo <span class=\"__1 _33\"> </span>el <span class=\"__1 _18\"> </span>resto <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>provisiones <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>menor <span class=\"__1 _33\"> </span>relevancia <span class=\"__1 _18\"> </span>y, <span class=\"__1 _33\"> </span>relacion<span class=\"__1 _3\"></span>adas <span class=\"__1 _18\"> </span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _38\"> </span>el <span class=\"__1 _33\"> </span>normal funcionamiento del Gru<span class=\"__1 _3\"></span>po. En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>liquidaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>grupo <span class=\"__1 _2d\"></span>Alpine, <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>ha <span class=\"__1 _13\"></span>estrenado <span class=\"__1 _13\"></span>con <span class=\"__1 _2d\"></span>dos <span class=\"__1 _13\"></span>Sentencias favorables <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>FCC <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>dos <span class=\"__1 _7\"></span>procedimientos <span class=\"__1 _6\"></span>judiciales <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>quedan <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>quiebra <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Alpine con <span class=\"__1 _13\"></span>imposici<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>costas <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>administradores <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>qui<span class=\"__1 _6\"></span>ebras <span class=\"__1 _7\"></span>(en <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>8 <span class=\"__1 _7\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros), sentencias que fuer<span class=\"__1 _3\"></span>on apeladas por l<span class=\"__1 _3\"></span>os demandantes.  En el a\u00f1o <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>006, el Grupo FCC adquiri\u00f3 la mayor\u00eda absoluta en Alpine Holding GmbH, en adelante AH, y con ello,<span class=\"__1 _3\"></span> indirecta<span class=\"__1 _3\"></span>mente <span class=\"__1 _3\"></span>en su fil<span class=\"__1 _3\"></span>ial operati<span class=\"__1 _3\"></span>va Alpin<span class=\"__1 _3\"></span>e B<span class=\"__1 _3\"></span>au GmbH, <span class=\"__1 _20\"></span>en adelante AB.<span class=\"__1 _20\"></span>  Siete a\u00f1<span class=\"__1 _3\"></span>os m\u00e1s<span class=\"__1 _3\"></span> tarde,<span class=\"__1 _3\"></span> el <span class=\"__1 _20\"></span>19 d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>junio <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>13, <span class=\"__1 _20\"></span>AB <span class=\"__1 _3\"></span>promovi\u00f3 <span class=\"__1 _c\"></span>expediente <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>insolvencia <span class=\"__1 _20\"></span>ante <span class=\"__1 _20\"></span>el ju<span class=\"__1 _3\"></span>zgado <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>lo <span class=\"__1 _3\"></span>mercantil <span class=\"__1 _c\"></span>de Vi<span class=\"__1 _3\"></span>ena,<span class=\"__1 _3\"></span> pero  tras <span class=\"__1 _1a\"> </span>constatarse  la <span class=\"__1 _1a\"> </span>inviabilidad <span class=\"__1 _1a\"> </span>de  la  propu<span class=\"__1 _3\"></span>esta <span class=\"__1 _32\"> </span>de  san<span class=\"__1 _3\"></span>eamiento, <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>administrad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ncur<span class=\"__1 _20\"></span>sal promovi\u00f3 <span class=\"__1 _20\"></span>-y <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>juzgado <span class=\"__1 _20\"></span>decret\u00f3- <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>quiebra <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>cierre <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>liquidaci\u00f3n <span class=\"__1 _c\"></span>de la <span class=\"__1 _c\"></span>empresa <span class=\"__1 _20\"></span>inici\u00e1ndose <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>25 d<span class=\"__1 _20\"></span>e jun<span class=\"__1 _3\"></span>io de <span class=\"__1 _20\"></span>2013 <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>liquidaci\u00f3n. <span class=\"__1 _c\"></span>Como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>quiebra <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>AB, <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>matriz, <span class=\"__1 _20\"></span>AH <span class=\"__1 _20\"></span>promovi\u00f3 <span class=\"__1 _20\"></span>ante <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>Juzgad<span class=\"__1 _20\"></span>o<span class=\"__1 _5f\"> </span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>mercantil <span class=\"__1 _13\"></span>expediente <span class=\"__1 _13\"></span>concursal <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>julio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2013 <span class=\"__1 _13\"></span>declar\u00e1ndose <span class=\"__1 _13\"></span>directamente <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>quiebra <span class=\"__1 _13\"></span>y liquidaci\u00f3n de AH.<span class=\"__1 _3\"></span> Como consecuencia de ambas quiebras FCC Construcci\u00f3n, S.A., <span class=\"__1 _6\"></span>pierd<span class=\"__1 _3\"></span>e el <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontrol sobre el <span class=\"__1 _6\"></span>gru<span class=\"__1 _3\"></span>po Alpine interrumpi\u00e9nd<span class=\"__1 _3\"></span>ose su consolidaci\u00f3n. A <span class=\"__1 _7\"></span>d\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>fecha<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>lidad<span class=\"__1 _3\"></span>os, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>administradore<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>concursales han <span class=\"__1 _2e\"> </span>informado <span class=\"__1 _2e\"> </span>en <span class=\"__1 _34\"> </span>los <span class=\"__1 _34\"> </span>respectivos <span class=\"__1 _2e\"> </span>procesos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>liquidaci\u00f3n <span class=\"__1 _2e\"> </span>judicial, <span class=\"__1 _34\"> </span>pasivos <span class=\"__1 _2e\"> </span>reconocidos <span class=\"__1 _2e\"> </span>de aproximadamente <span class=\"__1 _20\"></span>1.669 millones de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _3\"></span>AB y 5<span class=\"__1 _3\"></span>50 mill<span class=\"__1 _3\"></span>ones de euros en <span class=\"__1 _3\"></span>AH. Actualm<span class=\"__1 _3\"></span>ente la cuo<span class=\"__1 _3\"></span>ta de <span class=\"__1 _6\"></span>la masa <span class=\"__1 _6\"></span>quiebra en <span class=\"__1 _6\"></span>AB asciende <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un 15% <span class=\"__1 _6\"></span>mientras que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la quiebra <span class=\"__1 _6\"></span>de AH <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>adminis<span class=\"__1 _20\"></span>trado<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de la quiebra no ha podid<span class=\"__1 _3\"></span>o estimar ni de<span class=\"__1 _3\"></span>terminar la cuot<span class=\"__1 _3\"></span>a. Transcurridos <span class=\"__1 _c\"></span>once <span class=\"__1 _20\"></span>a\u00f1os <span class=\"__1 _c\"></span>desde <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>quiebra <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>ambas <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>habi\u00e9ndose <span class=\"__1 _c\"></span>archivado <span class=\"__1 _c\"></span>definitivamente<span class=\"__1 _3\"></span> las <span class=\"__1 _1a\"> </span>diligencias<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>penales, <span class=\"__1 _2d\"> </span>ganado <span class=\"__1 _1a\"> </span>procedi<span class=\"__1 _3\"></span>mientos <span class=\"__1 _2d\"> </span>promovidos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>bonistas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>transad<span class=\"__1 _3\"></span>a <span class=\"__1 _1a\"> </span>una <span class=\"__1 _2d\"> </span>acci\u00f3n <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> retroacci\u00f3n, <span class=\"__1 _7\"></span>siguen <span class=\"__1 _7\"></span>pendientes <span class=\"__1 _13\"></span>dos <span class=\"__1 _7\"></span>procedimientos <span class=\"__1 _7\"></span>promovidos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>administrad<span class=\"__1 _3\"></span>ores <span class=\"__1 _7\"></span>concursales contra <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Asesor\u00eda <span class=\"__1 _6\"></span>Financiera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n, <span class=\"__1 _6\"></span>S.A., <span class=\"__1 _6\"></span>adem\u00e1s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>otro <span class=\"__1 _6\"></span>procedimiento<span class=\"__1 _3\"></span> contra antiguos dir<span class=\"__1 _3\"></span>ectivos.  Durante <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>refinanciaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>entre o<span class=\"__1 _6\"></span>ctu<span class=\"__1 _3\"></span>bre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2012 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>201<span class=\"__1 _3\"></span>3, <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n,<span class=\"__1 _3\"></span> S.A. <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>torg<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _1a\"> </span>garant\u00edas <span class=\"__1 _2d\"> </span>corporativas <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>fin <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>AB <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>determinadas <span class=\"__1 _2d\"></span>filiales <span class=\"__1 _2d\"></span>operativas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>\u00e9sta pudieran <span class=\"__1 _14\"> </span>licitar <span class=\"__1 _38\"> </span>y/u <span class=\"__1 _14\"> </span>obtener <span class=\"__1 _38\"> </span>la <span class=\"__1 _14\"> </span>adjudicaci\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>obras. <span class=\"__1 _14\"> </span>A <span class=\"__1 _38\"> </span>31 <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>diciembre <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>2024 <span class=\"__1 _14\"> </span>el <span class=\"__1 _38\"> </span>importe<span class=\"__1 _3\"></span> provisionado <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>tales <span class=\"__1 _32\"> </span>conceptos <span class=\"__1 _1a\"> </span>asciende <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>345 <span class=\"__1 _32\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>euros <span class=\"__1 _1a\"> </span>(11.010 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>euros <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>31  de<span class=\"__1 _20\"></span> diciembre de 20<span class=\"__1 _3\"></span>23). Desde <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>quiebra <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>AH <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>AB <span class=\"__1 _1a\"> </span>hasta <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>for<span class=\"__1 _3\"></span>mulaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>presentes<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>estados <span class=\"__1 _1a\"> </span>financieros consolidados, se<span class=\"__1 _3\"></span> han promovid<span class=\"__1 _3\"></span>o distintas acci<span class=\"__1 _3\"></span>ones contra el<span class=\"__1 _3\"></span> Grupo y ad<span class=\"__1 _3\"></span>ministradores<span class=\"__1 _3\"></span> de AH y AB.<span class=\"__1 _3\"></span> A 3<span class=\"__1 _3\"></span>1 de diciembre de 2024, y en lo que a FCC <span class=\"__1 _6\"></span>pudiera<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>afect<span class=\"__1 _3\"></span>ar dire<span class=\"__1 _6\"></span>cta<span class=\"__1 _3\"></span> o indirectamente, siguen en curso dos<span class=\"__1 _3\"></span> procedimientos <span class=\"__1 _3\"></span>mercantiles y un<span class=\"__1 _3\"></span>o laboral: En <span class=\"__1 _20\"></span>abril d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>2015, <span class=\"__1 _20\"></span>el ad<span class=\"__1 _3\"></span>ministrador<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>concursal <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Alpine <span class=\"__1 _20\"></span>Holding <span class=\"__1 _20\"></span>GmbH <span class=\"__1 _3\"></span>promovi\u00f3<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>reclamaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 1<span class=\"__1 _3\"></span>86 millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>contra <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>Construcci\u00f3n, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>otro <span class=\"__1 _13\"></span>ex <span class=\"__1 _13\"></span>directivo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>AB<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>considerar <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>\u00e9stos deb\u00edan <span class=\"__1 _6\"></span>resarcir <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>H<span class=\"__1 _3\"></span>olding <span class=\"__1 _6\"></span>GmbH <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>ortes <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>\u00e9sta <span class=\"__1 _6\"></span>recaud\u00f3 <span class=\"__1 _6\"></span>mediante <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>emisi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> bonos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a\u00f1os 2011 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>2012 y <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>fueron <span class=\"__1 _6\"></span>pres<span class=\"__1 _3\"></span>tados po<span class=\"__1 _6\"></span>r esta <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>a su <span class=\"__1 _6\"></span>filial Alpine <span class=\"__1 _6\"></span>Bau <span class=\"__1 _6\"></span>GmbH,<span class=\"__1 _3\"></span> presuntamente, <span class=\"__1 _7\"></span>sin <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>gar<span class=\"__1 _20\"></span>ant\u00edas <span class=\"__1 _13\"></span>necesarias<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>cumpliendo <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>\u201cmandato<span class=\"ff1_1\">-</span>orden\u201d <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>Construcci\u00f3n<span class=\"__1 _20\"></span> S.A. El <span class=\"__1 _20\"></span>31 de juli<span class=\"__1 _3\"></span>o de<span class=\"__1 _3\"></span> 2018 <span class=\"__1 _20\"></span>se dict\u00f3 <span class=\"__1 _3\"></span>Sentencia <span class=\"__1 _3\"></span>desestim<span class=\"__1 _3\"></span>atoria de<span class=\"__1 _3\"></span> la <span class=\"__1 _3\"></span>demanda<span class=\"__1 _3\"></span> con <span class=\"__1 _3\"></span>imposici\u00f3n<span class=\"__1 _20\"></span> de costas <span class=\"__1 _3\"></span>al demandante. Promovidos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecursos <span class=\"__1 _6\"></span>de apelaci\u00f3n <span class=\"__1 _6\"></span>y casaci\u00f3n <span class=\"__1 _6\"></span>por infracci\u00f3n <span class=\"__1 _6\"></span>proces<span class=\"__1 _3\"></span>al, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mes de <span class=\"__1 _6\"></span>abril de <span class=\"__1 _1a\"> </span>2020 <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>Tribunal <span class=\"__1 _1a\"> </span>Supremo <span class=\"__1 _1a\"> </span>Aus<span class=\"__1 _3\"></span>tr\u00edaco <span class=\"__1 _1a\"> </span>declar\u00f3 <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>necesidad <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>devolver  l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _2d\"> </span>Autos <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>Juzgado <span class=\"__1 _1a\"> </span>de Instancia <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"></span>fin <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>pruebas<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>testifical<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>practicaran<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>presencialmente <span class=\"__1 _2d\"></span>ante <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>Juez <span class=\"__1 _2d\"></span>de Primera Instancia. Tales <span class=\"__1 _6\"></span>declaracione<span class=\"__1 _3\"></span>s testificales tuvieron <span class=\"__1 _6\"></span>lug<span class=\"__1 _3\"></span>ar en <span class=\"__1 _6\"></span>el mes de <span class=\"__1 _6\"></span>ju<span class=\"__1 _3\"></span>nio <span class=\"__1 _6\"></span>de 2021.  <span class=\"__1 _6\"></span>El d\u00eda 31 de <span class=\"__1 _7\"></span>enero <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>notifi<span class=\"ffc\">ca <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>Sentencia <span class=\"__1 _7\"></span>dictada <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>\u201csegunda <span class=\"__1 _7\"></span>vuelta\u201d <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>desestimaci\u00f3n<span class=\"__1 _3\"></span> </span>integra de <span class=\"__1 _6\"></span>la demanda <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> condena <span class=\"__1 _6\"></span>al administrador de <span class=\"__1 _6\"></span>la quiebra a <span class=\"__1 _6\"></span>abonar a <span class=\"__1 _6\"></span>FC<span class=\"__1 _3\"></span>C <span class=\"__1 _6\"></span>Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. <span class=\"__1 _6\"></span>la cantidad <span class=\"__1 _6\"></span>de 7.033 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>plazo de <span class=\"__1 _6\"></span>14 <span class=\"__1 _6\"></span>d\u00ed<span class=\"__1 _3\"></span>as. <span class=\"__1 _6\"></span>Dentro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>plazo <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>egal, e<span class=\"__1 _6\"></span>l <span class=\"__1 _6\"></span>ad<span class=\"__1 _3\"></span>ministrador de <span class=\"__1 _6\"></span>la quiebra <span class=\"__1 _6\"></span>interpus<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>recurso de <span class=\"__1 _7\"></span>apelaci\u00f3n <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>fue <span class=\"__1 _6\"></span>impug<span class=\"__1 _3\"></span>nado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>tiemp<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>forma <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Construcci\u00f3n<span class=\"__1 _3\"></span>, S.A. <span class=\"__1 _6\"></span>el d\u00eda <span class=\"__1 _6\"></span>4 de <span class=\"__1 _6\"></span>abril de <span class=\"__1 _6\"></span>2024.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>En segunda <span class=\"__1 _6\"></span>instan<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>se han <span class=\"__1 _6\"></span>devuelt<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>autos a <span class=\"__1 _6\"></span>primera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>instancia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para<span class=\"__1 _20\"></span> que  un <span class=\"__1 _32\"> </span>directivo  haga  un<span class=\"__1 _20\"></span>a  nueva  declaraci\u00f3n  y,  si<span class=\"__1 _3\"></span>  procede,  s<span class=\"__1 _3\"></span>olicitar  un<span class=\"__1 _3\"></span>a  pericial  ju<span class=\"__1 _3\"></span>dicial,  lo  que<span class=\"__1 _20\"></span> prolongar\u00e1 el asunt<span class=\"__1 _3\"></span>o m\u00e1s de lo esperad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. En <span class=\"__1 _2d\"> </span>abril <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2017, <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>notifica <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>una <span class=\"__1 _1a\"> </span>sociedad <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>Grupo, <span class=\"__1 _2d\"> </span>Asesor\u00eda <span class=\"__1 _1a\"> </span>Finan<span class=\"__1 _3\"></span>ciera <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Gesti\u00f3n <span class=\"__1 _1a\"> </span>S.A. <span class=\"__1 _13\"></span>una demanda  en  la  que  el  administrad<span class=\"__1 _3\"></span>or  concursal  de  AB  reclama  con  car\u00e1cter  solidario  al  anterior<span class=\"__1 _20\"></span> administrador de finanzas de Alpine Bau GmbH y a <span class=\"__1 _6\"></span>As<span class=\"__1 _3\"></span>esor\u00eda Financiera y <span class=\"__1 _6\"></span>de Gest<span class=\"__1 _3\"></span>i\u00f3n S.A. el <span class=\"__1 _6\"></span>pag<span class=\"__1 _3\"></span>o de 19 millones  de <span class=\"__1 _1a\"> </span>euros  por  supu<span class=\"__1 _3\"></span>esta  infracci\u00f3n <span class=\"__1 _32\"> </span>de  n<span class=\"__1 _3\"></span>ormas  de <span class=\"__1 _32\"> </span>derecho  s<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>etario  y<span class=\"__1 _3\"></span>  de  ins<span class=\"__1 _3\"></span>olvencias  a<span class=\"__1 _3\"></span>l entender <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>Alpine <span class=\"__1 _20\"></span>Bau <span class=\"__1 _c\"></span>GmbH, <span class=\"__1 _c\"></span>al <span class=\"__1 _20\"></span>constituir <span class=\"__1 _20\"></span>un <span class=\"__1 _c\"></span>dep\u00f3sito <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>Asesor\u00eda <span class=\"__1 _20\"></span>Financiera <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Gesti\u00f3n <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _20\"></span>habr\u00eda hecho <span class=\"__1 _1a\"> </span>pagos <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>carg<span class=\"ffc\">o <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>sus <span class=\"__1 _1a\"> </span>recursos <span class=\"__1 _1a\"> </span>propios <span class=\"__1 _1a\"> </span>\u2212consider\u00e1ndose <span class=\"__1 _1a\"> </span>devoluci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>capital\u2212 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>ello<span class=\"__1 _5f\"> </span></span>legalmente <span class=\"__1 _3\"></span>prohibidos..<span class=\"__1 _3\"></span> El <span class=\"__1 _3\"></span>d\u00eda 9<span class=\"__1 _3\"></span> de f<span class=\"__1 _3\"></span>ebrero d<span class=\"__1 _20\"></span>e 2024 se<span class=\"__1 _3\"></span> notifica <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Sentencia p<span class=\"__1 _20\"></span>or la q<span class=\"__1 _3\"></span>ue queda <span class=\"__1 _3\"></span>rechazad<span class=\"__1 _20\"></span>a la p<span class=\"__1 _3\"></span>etici\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>administrador <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>la Quiebra <span class=\"__1 _20\"></span>para reali<span class=\"__1 _3\"></span>zar <span class=\"__1 _20\"></span>un peritaje <span class=\"__1 _20\"></span>sobre si <span class=\"__1 _20\"></span>ALPINE <span class=\"__1 _3\"></span>Bau <span class=\"__1 _3\"></span>estaba <span class=\"__1 _20\"></span>en crisi<span class=\"__1 _3\"></span>s a <span class=\"__1 _2d\"></span>finales <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>a\u00f1o <span class=\"__1 _2d\"> </span>2011; <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"></span>respecto <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>pr<span class=\"__1 _3\"></span>etensi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _13\"></span>Demandante <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"> </span>una <span class=\"__1 _2d\"></span>responsabilidad solidaria <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>condena <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>pago <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>19.000 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _7\"></span>8% <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>calculados <span class=\"__1 _6\"></span>sobre <span class=\"__1 _7\"></span>46.000 miles de eur<span class=\"__1 _3\"></span>os desde <span class=\"__1 _3\"></span>el 9 de <span class=\"__1 _3\"></span>enero de <span class=\"__1 _3\"></span>2012 hasta <span class=\"__1 _3\"></span>el 8 <span class=\"__1 _3\"></span>de febrero de<span class=\"__1 _3\"></span> 2012,<span class=\"__1 _3\"></span> sobre 27.6<span class=\"__1 _3\"></span>48 miles d<span class=\"__1 _20\"></span>e euros desde <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>9 de <span class=\"__1 _6\"></span>febrero <span class=\"__1 _6\"></span>de 2012 <span class=\"__1 _6\"></span>hasta <span class=\"__1 _6\"></span>el 10<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de 2012 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>sobre 19<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>000 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>desde <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>11<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2012 <span class=\"__1 _6\"></span>menos <span class=\"__1 _6\"></span>116 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>abonados<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>concepto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>intereses <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>desestimada <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>; <span class=\"__1 _6\"></span>la demandante ha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ab<span class=\"__1 _3\"></span>onar co<span class=\"__1 _6\"></span>sta<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>Ases<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _6\"></span>Fin<span class=\"__1 _3\"></span>anciera y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Ges<span class=\"__1 _3\"></span>ti\u00f3n <span class=\"__1 _6\"></span>S.A. por <span class=\"__1 _6\"></span>la cantidad <span class=\"__1 _6\"></span>de 501 <span class=\"__1 _6\"></span>miles<span class=\"__1 _3\"></span> de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _6\"></span>Dicha <span class=\"__1 _7\"></span>sentencia <span class=\"__1 _6\"></span>fue <span class=\"__1 _7\"></span>apelada <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>administrador <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>quiebra <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>impugnado <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>recurso <span class=\"__1 _6\"></span>de apelaci\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>Asesor\u00eda <span class=\"__1 _6\"></span>Financiera <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>4<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024. <span class=\"__1 _6\"></span>Este <span class=\"__1 _6\"></span>litigio <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>ganado <span class=\"__1 _6\"></span>2\u00aa instancia, pero l<span class=\"__1 _3\"></span>o ha recurrid<span class=\"__1 _3\"></span>o el administrador de<span class=\"__1 _3\"></span> la quiebra en el<span class=\"__1 _20\"></span> T<span class=\"__1 _6\"></span>ribu<span class=\"__1 _3\"></span>nal Supremo. Tambi\u00e9n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2017<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>notific\u00f3 <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>antiguo <span class=\"__1 _6\"></span>emplead<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>ex <span class=\"__1 _6\"></span>directivo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>AH <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> AB una demanda pr<span class=\"__1 _3\"></span>omovida por el<span class=\"__1 _3\"></span> administrador conc<span class=\"__1 _3\"></span>ursal de Alpine Bau G<span class=\"__1 _3\"></span>mbH ante el Juz<span class=\"__1 _3\"></span>gado de l<span class=\"__1 _3\"></span>o Social <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>7<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>millones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros. <span class=\"__1 _7\"></span>Sostien<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>demandante <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>esta <span class=\"__1 _6\"></span>cantidad <span class=\"__1 _6\"></span>representa <span class=\"__1 _7\"></span>el perjuicio a la masa de la qu<span class=\"__1 _20\"></span>iebra generado por alegado retraso<span class=\"__1 _3\"></span> culpable en pr<span class=\"__1 _3\"></span>omover el expedien<span class=\"__1 _3\"></span>te de insolvencia. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>supuesto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>prospere <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>demanda <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>administrador <span class=\"__1 _6\"></span>concursal <span class=\"__1 _6\"></span>sentenci\u00e1n<span class=\"__1 _3\"></span>dose con <span class=\"__1 _1a\"> </span>car\u00e1cter <span class=\"__1 _2d\"> </span>firme <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>deber <span class=\"__1 _1a\"> </span>indemnizat<span class=\"__1 _3\"></span>orio, <span class=\"__1 _1a\"> </span>podr\u00eda <span class=\"__1 _2d\"></span>llegar <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>plantearse <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"></span>remoto <span class=\"__1 _2d\"> </span>supuesto <span class=\"__1 _1a\"> </span>la responsabilidad <span class=\"__1 _6\"></span>subsidiaria <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>raz\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>explicaci\u00f3n <span class=\"__1 _7\"></span>contenida <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>no<span class=\"__1 _6\"></span>ta<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>26 <span class=\"__1 _7\"></span>sobre pasivos contingentes.<span class=\"__1 _3\"></span> En relaci\u00f3<span class=\"__1 _6\"></span>n con estos <span class=\"__1 _6\"></span>litigi<span class=\"__1 _3\"></span>os, el <span class=\"__1 _6\"></span>Grupo FCC <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>sus asesores legales <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o han <span class=\"__1 _6\"></span>valorad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>como probable <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e se <span class=\"__1 _7\"></span>produzcan <span class=\"__1 _7\"></span>salidas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>ca<span class=\"__1 _3\"></span>ja <span class=\"__1 _7\"></span>futuras <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>revias <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>emisi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>estados <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _7\"></span>por tanto, <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>dotado <span class=\"__1 _6\"></span>provisi\u00f3n <span class=\"__1 _6\"></span>adicional <span class=\"__1 _6\"></span>alguna, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>considerar <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>trata <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>contingentes<span class=\"__1 _3\"></span> (nota 26).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "La composici\u00f3n a <span class=\"__1 _3\"></span>31 de diciembre de 20<span class=\"__1 _3\"></span>24 y de 2023 de las pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>visi<span class=\"__1 _3\"></span>ones es como si<span class=\"__1 _3\"></span>gue: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>No corrientes 1.085.436 <span class=\"ls0_1\"> </span>1.230.595 <span class=\"ls0_1\"> </span>Obligaciones por prestaciones a largo plazo al personal 17.372  15.559  Desmantelamiento, retiro y rehabilitaci\u00f3n de inmovilizados 111.031  111.330  Actuaciones medioambientales 328.023  316.677  Litigios 40.602  40.203  Garant\u00edas y obligaciones contractuales y legales 87.077  91.874  Actuaciones mejora o ampliaci\u00f3n capacidad en concesiones 274.717  318.436  Otras provisiones para riesgos y gastos  226.614  336.516  Corrientes 275.017 <span class=\"ls0_1\"> </span>159.610 <span class=\"ls0_1\"> </span>Liquidaci\u00f3n y p\u00e9rdidas de obras 159.538  135.402  Otras provisiones  115.479  24.208  Las <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _6\"></span>habidas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span><span class=\"ls1f\">y <span class=\"__1 _7\"></span><span class=\"ls9\">20</span></span>23 <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>las siguientes: <span class=\"__1 _3\"></span> Provisiones no corrientes Provisiones corrientes Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2022</span> 1.141.750 <span class=\"ls0_1\"> </span>148.074 <span class=\"ls0_1\"> </span>Gastos de retirada o desmantelamiento de activos 11.259                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Variaci\u00f3n de obligaciones por prestaciones<span class=\"__1 _3\"></span> al personal por p\u00e9rdidas y ganancias actuariales 5.423                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Actuaciones de mejora o ampliaci\u00f3n de capacid<span class=\"__1 _3\"></span>ad de concesiones<span class=\"__1 _6\"></span> 84.127                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Dotaciones/(Reversiones) 107.263  19.438  Aplicaciones (pagos) (138.617) (9.822) Variaci\u00f3n del per\u00edmetro, diferencias de conversi\u00f3n y otros movimientos 19.390  1.920  Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2023</span> 1.230.595 <span class=\"ls0_1\"> </span>159.610 <span class=\"ls0_1\"> </span>Gastos de retirada o desmantelamiento de activos 11.658                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Variaci\u00f3n de obligaciones por prestaciones<span class=\"__1 _3\"></span> al personal por p\u00e9rdidas y ganancias actuariales (2.272)                 <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Actuaciones de mejora o ampliaci\u00f3n de capacid<span class=\"__1 _3\"></span>ad de concesiones<span class=\"__1 _6\"></span> 15.254                  <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>Dotaciones/(Reversiones) 16.989  141.162  Aplicaciones (pagos) (157.165) (20.129) Variaci\u00f3n del per\u00edmetro, diferencias de conversi\u00f3n y otros movimientos (29.623) (5.626) Saldo a 31-<span class=\"ls5\">12</span>-<span class=\"ls5\">2024</span> 1.085.436 <span class=\"ls0_1\"> </span>275.017<span class=\"__1 _5f\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span><span class=\"ffc\">2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>\u201dPasivos <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>nculados <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrientes <span class=\"__1 _7\"></span>mantenidos </span>para <span class=\"__1 _3\"></span>la venta<span class=\"__1 _3\"></span>\u201d los <span class=\"__1 _20\"></span>siguientes <span class=\"__1 _3\"></span>importes <span class=\"__1 _3\"></span>que ap<span class=\"__1 _3\"></span>ortaban <span class=\"__1 _20\"></span>a 31 de <span class=\"__1 _20\"></span>mayo de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>los s<span class=\"__1 _3\"></span>egment<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>actividad de  Cement<span class=\"__1 _3\"></span>o  e  Inm<span class=\"__1 _3\"></span>obiliaria <span class=\"__1 _32\"> </span>a  los <span class=\"__1 _32\"> </span>ep\u00edgrafes <span class=\"__1 _32\"> </span>de  bala<span class=\"__1 _3\"></span>nce  \u201cPr<span class=\"__1 _3\"></span>ovisiones  no  corri<span class=\"__1 _3\"></span>entes\u201d  y <span class=\"__1 _32\"> </span>\u201cProvisiones<span class=\"__1 _20\"></span> corrientes\u201d (n<span class=\"__1 _3\"></span>ota 5)<span class=\"ff1_1\">: </span>31.05.2024<span class=\"ls0_1\"> </span>No corrientes 54.760 <span class=\"ls0_1\"> </span>Actuaciones medioambientales 17.888  Garant\u00edas y obligaciones contractuales y legales 4.648  Otras provisiones para riesgos y gastos  32.224  Corrientes 5.559 <span class=\"ls0_1\"> </span>Liquidaci\u00f3n y p\u00e9rdidas de obras 3.437  Otras provisiones  2.122  Dentro <span class=\"__1 _1d\"> </span>de <span class=\"__1 _37\"> </span>la <span class=\"__1 _1d\"> </span>partida <span class=\"__1 _37\"> </span>\"<span class=\"__1 _20\"></span>do<span class=\"__1 _6\"></span>taci<span class=\"__1 _3\"></span>ones <span class=\"__1 _37\"> </span>(r<span class=\"__1 _3\"></span>eversiones)\"<span class=\"__1 _3\"></span> <span class=\"__1 _37\"> </span>d<span class=\"__1 _3\"></span>estacan <span class=\"__1 _37\"> </span>las<span class=\"__1 _20\"></span> <span class=\"__1 _37\"> </span>dotacione<span class=\"__1 _3\"></span>s <span class=\"__1 _1d\"> </span>para <span class=\"__1 _37\"> </span>actuaci<span class=\"__1 _3\"></span>ones medioambientales <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>32.714 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>(<span class=\"ls19\">29</span>.<span class=\"ls19\">101<span class=\"__1 _6\"></span></span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>20<span class=\"ls9\">23</span>), <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _1a\"> </span>pro<span class=\"__1 _3\"></span>visiones <span class=\"__1 _1a\"> </span>para <span class=\"__1 _2d\"> </span>garant\u00edas <span class=\"__1 _2d\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>obligaciones <span class=\"__1 _2d\"> </span>contractuales <span class=\"__1 _2d\"> </span>o <span class=\"__1 _1a\"> </span>legales <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"> </span>28.155 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>euros<span class=\"__1 _3\"></span> (16.541 miles de euros <span class=\"__1 _6\"></span>a diciembre de 2023), <span class=\"__1 _6\"></span>princip<span class=\"__1 _3\"></span>almente en la <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tividad de Medio <span class=\"__1 _6\"></span>Ambient<span class=\"__1 _3\"></span>e en el Reino <span class=\"__1 _13\"></span>Unido. <span class=\"__1 _13\"></span>Asimismo, <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>dotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>provisiones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _2d\"></span>actuaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>mejora, <span class=\"__1 _13\"></span>reposici\u00f3n,<span class=\"__1 _3\"></span> ampliaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capacidad<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>grandes <span class=\"__1 _13\"></span>reparaciones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>concesion<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>import<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>18.180 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(18.<span class=\"__1 _3\"></span>891 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2023), <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>re<span class=\"__1 _3\"></span>versiones <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>38.533 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s (dotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>20.231 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>2023) <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>obras <span class=\"__1 _13\"></span>relacionadas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la actividad de Cons<span class=\"__1 _3\"></span>trucci\u00f3n prin<span class=\"__1 _3\"></span>cipalmente en int<span class=\"__1 _3\"></span>ernacional.  En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>partida <span class=\"__1 _1a\"> </span>\"Aplicaciones <span class=\"__1 _2d\"></span>(pagos)\" <span class=\"__1 _1a\"> </span>hay <span class=\"__1 _1a\"> </span>recogid<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>4<span class=\"__1 _6\"></span>0.7<span class=\"__1 _3\"></span>62 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _2d\"> </span>(2<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>939 <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>euros <span class=\"__1 _1a\"> </span>a<span class=\"__1 _3\"></span> diciembre <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>2023) <span class=\"__1 _2f\"> </span>como <span class=\"__1 _2f\"> </span>provisiones <span class=\"__1 _2f\"> </span>para <span class=\"__1 _2f\"> </span>garant\u00edas <span class=\"__1 _2f\"> </span>y <span class=\"__1 _2f\"> </span>obligaciones <span class=\"__1 _2f\"> </span>contractuales <span class=\"__1 _2f\"> </span>o <span class=\"__1 _2f\"> </span>legales<span class=\"__1 _3\"></span> principalmente en la <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vidad de Medio <span class=\"__1 _6\"></span>Ambien<span class=\"__1 _3\"></span>te en <span class=\"__1 _6\"></span>el Reino Unido. Asimismo, se <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>yen pagos de 14.839 miles <span class=\"__1 _6\"></span>de euros (3.413 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>2023) por <span class=\"__1 _6\"></span>la aplicaci\u00f3n a <span class=\"__1 _6\"></span>su destino de provisi<span class=\"__1 _3\"></span>ones d<span class=\"__1 _3\"></span>e riesgo<span class=\"__1 _3\"></span>s y <span class=\"__1 _20\"></span>gastos relacionadas<span class=\"__1 _3\"></span> con <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>b<span class=\"__1 _20\"></span>ras de la a<span class=\"__1 _20\"></span>ctividad de <span class=\"__1 _3\"></span>Construcci\u00f3n,<span class=\"__1 _3\"></span> 31.0<span class=\"__1 _3\"></span>96 miles de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>(2<span class=\"__1 _3\"></span>9.049 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>20<span class=\"__1 _6\"></span><span class=\"ls19\">23</span>), <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>11.6<span class=\"__1 _3\"></span>43 <span class=\"__1 _7\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(10.190 <span class=\"__1 _13\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>20<span class=\"ls9\">22</span>) <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>actuaciones <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>dioambientales, <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>actuaciones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>reposici\u00f3n<span class=\"__1 _3\"></span> y <span class=\"__1 _2c\"> </span>gran  reparaci\u00f3n  en <span class=\"__1 _2c\"> </span>concesiones,  respectivamente.  Los <span class=\"__1 _2c\"> </span>movimientos  anteriores <span class=\"__1 _2c\"> </span>impactan  en <span class=\"__1 _2c\"> </span>el ep\u00edgrafe <span class=\"__1 _20\"></span>\"Otros <span class=\"__1 _20\"></span>ajustes <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>resultado <span class=\"__1 _20\"></span>(neto) <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Est<span class=\"__1 _6\"></span>ad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Flujos d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>Efectivo <span class=\"__1 _c\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidado. <span class=\"__1 _c\"></span>Por <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _c\"></span>parte, se inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span><span class=\"ls19\">44<span class=\"ls0_1\">.242 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euro<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> (5<span class=\"__1 _3\"></span>8.114 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>euros a <span class=\"__1 _20\"></span>31 de <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e de <span class=\"__1 _20\"></span>20<span class=\"ls9\">23</span>), y <span class=\"__1 _20\"></span>12.762 <span class=\"__1 _3\"></span>miles <span class=\"__1 _20\"></span>de </span></span>euros (12.220 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de euros a 3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls9\">23</span>)<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para actuaciones de mejora <span class=\"__1 _6\"></span>o ampliaci\u00f3n de capacidad <span class=\"__1 _3a\"> </span>en <span class=\"__1 _3a\"> </span>co<span class=\"__1 _6\"></span>nce<span class=\"__1 _3\"></span>siones, <span class=\"__1 _3a\"> </span>y <span class=\"__1 _39\"> </span>provisiones <span class=\"__1 _3a\"> </span>de <span class=\"__1 _3a\"> </span>desmantelamient<span class=\"__1 _3\"></span>o <span class=\"__1 _3a\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3a\"> </span>retir<span class=\"__1 _3\"></span>o <span class=\"__1 _39\"> </span>de <span class=\"__1 _3a\"> </span>inmovilizado, respectivament<span class=\"__1 _3\"></span>e. <span class=\"__1 _2d\"> </span>Dichos <span class=\"__1 _1a\"> </span>importes<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>impactan <span class=\"__1 _13\"></span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _1a\"> </span>\"Pagos<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>inversiones <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>inm<span class=\"__1 _3\"></span>ovilizado material, intangib<span class=\"__1 _3\"></span>le e inver<span class=\"__1 _3\"></span>s<span class=\"ffc\">iones inmobiliarias\u201d<span class=\"__1 _3\"></span> del Estado de Flujos d<span class=\"__1 _3\"></span>e Efectivo c<span class=\"__1 _3\"></span>onsolidado.<span class=\"ff1_1\"> </span></span>El <span class=\"__1 _3\"></span>movimient<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las p<span class=\"__1 _3\"></span>rovisiones <span class=\"__1 _20\"></span>corrientes <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>debe <span class=\"__1 _20\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>p\u00e9rdidas <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>obras <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la activid<span class=\"__1 _3\"></span>ad de <span class=\"__1 _13\"></span>Construcci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>derivadas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>clasificaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>residu<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>actividad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Medio<span class=\"__1 _3\"></span> Ambiente en el Rein<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> Unid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. Las <span class=\"__1 _35\"> </span>provisiones <span class=\"__1 _33\"> </span>que <span class=\"__1 _33\"> </span>figuran <span class=\"__1 _35\"> </span>en <span class=\"__1 _33\"> </span>el <span class=\"__1 _35\"> </span>balance <span class=\"__1 _35\"> </span>consolidado <span class=\"__1 _33\"> </span>adjunto <span class=\"__1 _33\"> </span>se <span class=\"__1 _35\"> </span>considera <span class=\"__1 _33\"> </span>que <span class=\"__1 _35\"> </span>cubren <span class=\"__1 _35\"> </span>la<span class=\"__1 _3\"></span>s responsabilidades<span class=\"__1 _3\"></span> propias <span class=\"__1 _3\"></span>que puedan deri<span class=\"__1 _3\"></span>varse en el<span class=\"__1 _3\"></span> desarrollo de las<span class=\"__1 _3\"></span> diversas a<span class=\"__1 _3\"></span>ctividades del <span class=\"__1 _3\"></span>Grupo.<span class=\"__1 _5f\"> </span>El <span class=\"__1 _6\"></span>calendario <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>desembolsos <span class=\"__1 _6\"></span>esperados <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>20<span class=\"ls9\">24</span> <span class=\"__1 _6\"></span>derivados <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligacion<span class=\"__1 _3\"></span>es cubiertas con pr<span class=\"__1 _3\"></span>ovisiones no corrient<span class=\"__1 _3\"></span>es es el siguiente:<span class=\"__1 _3\"></span> Hasta 5 a\u00f1os M\u00e1s de  5 a\u00f1os    <span class=\"ls0_1\">Total </span>Obligaciones por prestaciones a largo plazo al personal 6.852 <span class=\"fc4\"> </span>10.520 <span class=\"fc4\"> </span>17.372  Desmantelamiento, retiro y rehabilitaci\u00f3n de in<span class=\"__1 _3\"></span>movilizados<span class=\"__1 _6\"></span> 58.996 <span class=\"fc4\"> </span>52.035 <span class=\"fc4\"> </span>111.031  Actuaciones medioambientales 64.944 <span class=\"fc4\"> </span>263.079 <span class=\"fc4\"> </span>328.023  Litigios 33.211 <span class=\"fc4\"> </span>7.391 <span class=\"fc4\"> </span>40.602  Garant\u00edas y obligaciones contractuales y legales 76.893 <span class=\"fc4\"> </span>10.184 <span class=\"fc4\"> </span>87.077  Actuaciones mejora o ampliaci\u00f3n capacidad en concesiones 200.922 <span class=\"fc4\"> </span>73.795 <span class=\"fc4\"> </span>274.717  Otras provisiones para riesgos y gastos  142.433 <span class=\"fc4\"> </span>84.181 <span class=\"fc4\"> </span>226.614  584.251 <span class=\"ls0_1\"> </span>501.185 <span class=\"ls0_1\"> </span>1.085.436 <span class=\"ls0_1\"> </span>Obligaciones por pr<span class=\"__1 _3\"></span>estaciones a larg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> plazo <span class=\"__1 _3\"></span>al personal En el ep\u00edgrafe de<span class=\"__1 _3\"></span> provisiones no c<span class=\"__1 _3\"></span>orrientes del bal<span class=\"__1 _3\"></span>ance consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> adjun<span class=\"__1 _3\"></span>to se in<span class=\"__1 _3\"></span>cluyen las que cubr<span class=\"__1 _3\"></span>en los <span class=\"__1 _6\"></span>compromisos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>materia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pensiones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>similares, <span class=\"__1 _6\"></span>tales<span class=\"__1 _20\"></span> como, seguros <span class=\"__1 _3\"></span>m\u00e9dicos y de vida,<span class=\"__1 _3\"></span> como se indica <span class=\"__1 _3\"></span>en la nota 25. Desmantelami<span class=\"__1 _3\"></span>ento, retiro <span class=\"__1 _3\"></span>y rehabilitaci\u00f3n de<span class=\"__1 _3\"></span> inmovilizados La <span class=\"__1 _6\"></span>partid<span class=\"__1 _3\"></span>a <span class=\"__1 _6\"></span>de \u201cGastos de <span class=\"__1 _6\"></span>retirada o <span class=\"__1 _6\"></span>desmantela<span class=\"__1 _3\"></span>mientos de <span class=\"__1 _6\"></span>activos<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _6\"></span>rec<span class=\"__1 _3\"></span>oge <span class=\"__1 _6\"></span>la contrapartida del m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yor valor <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>activo <span class=\"__1 _6\"></span>correspondiente <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>valor <span class=\"__1 _7\"></span>actualizado <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _6\"></span>gastos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>incurrir\u00e1n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el momento que finali<span class=\"__1 _3\"></span>ce la exp<span class=\"__1 _3\"></span>lotaci\u00f3n del activo. Actuaciones de m<span class=\"__1 _3\"></span>ejora o ampliaci\u00f3n<span class=\"__1 _3\"></span> de capacidad<span class=\"__1 _3\"></span> en concesiones La <span class=\"__1 _2d\"> </span>partida <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>\u201c<span class=\"__1 _6\"></span>Ac<span class=\"__1 _3\"></span>tuacione<span class=\"__1 _3\"></span>s <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>mejora <span class=\"__1 _13\"></span>o <span class=\"__1 _1a\"> </span>ampliaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>capacidad <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>concesiones\u201d <span class=\"__1 _2d\"></span>recoge <span class=\"__1 _2d\"></span>tanto <span class=\"__1 _2d\"> </span>la contrapartida del<span class=\"__1 _3\"></span> mayor va<span class=\"__1 _3\"></span>lor del in<span class=\"__1 _3\"></span>movilizado c<span class=\"__1 _3\"></span>orrespondiente al <span class=\"__1 _3\"></span>valor actualiz<span class=\"__1 _20\"></span>ado de las actuaciones<span class=\"__1 _20\"></span> sobre <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>infraestructura <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esa <span class=\"__1 _20\"></span>concesionaria <span class=\"__1 _c\"></span>llev<span class=\"__1 _6\"></span>ar\u00e1 <span class=\"__1 _c\"></span>a <span class=\"__1 _3\"></span>cabo <span class=\"__1 _20\"></span>durante <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>periodo <span class=\"__1 _3\"></span>concesional <span class=\"__1 _c\"></span>por mejoras <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>ampliaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>capacidad, <span class=\"__1 _2d\"></span>como <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>coste <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>actuaciones<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>futuras <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>reposici\u00f3n <span class=\"__1 _13\"></span>o <span class=\"__1 _2d\"> </span>grandes reparaciones en conc<span class=\"__1 _3\"></span>esiones del model<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> intang<span class=\"__1 _3\"></span>ible. Actuaciones medi<span class=\"__1 _3\"></span>oambientales<span class=\"__1 _3\"></span> El Grupo <span class=\"__1 _6\"></span>FCC desarrolla una <span class=\"__1 _6\"></span>pol\u00edtica<span class=\"__1 _3\"></span> medioambiental basada no <span class=\"__1 _6\"></span>s\u00f3lo en el <span class=\"__1 _6\"></span>estricto cumplimiento de <span class=\"__1 _6\"></span>la<span class=\"__1 _20\"></span> legislaci\u00f3n vigente <span class=\"__1 _6\"></span>en materia <span class=\"__1 _6\"></span>de mejora <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>defensa<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>medio ambiente, <span class=\"__1 _6\"></span>sino<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> m<span class=\"__1 _6\"></span>\u00e1s all\u00e1 <span class=\"__1 _6\"></span>a trav\u00e9s del <span class=\"__1 _38\"> </span>establecimiento <span class=\"__1 _38\"> </span>de <span class=\"__1 _18\"> </span>una <span class=\"__1 _38\"> </span>planificaci\u00f3n <span class=\"__1 _38\"> </span>preventiva <span class=\"__1 _38\"> </span>y <span class=\"__1 _18\"> </span>del <span class=\"__1 _18\"> </span>an\u00e1lisis <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>minimizaci\u00f3n <span class=\"__1 _38\"> </span>del <span class=\"__1 _18\"> </span>impacto medioambiental de<span class=\"__1 _3\"></span> las activid<span class=\"__1 _3\"></span>ades que desarr<span class=\"__1 _3\"></span>olla el Gru<span class=\"__1 _3\"></span>po. La Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>Grupo FCC <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _3\"></span>era q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>continge<span class=\"__1 _3\"></span>ncias relaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nad<span class=\"__1 _3\"></span>as c<span class=\"__1 _3\"></span>on la <span class=\"__1 _20\"></span>protecci\u00f3n <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>mejora d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> medio <span class=\"__1 _6\"></span>ambiente <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>mantienen <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>tendr\u00edan <span class=\"__1 _6\"></span>un impacto <span class=\"__1 _3\"></span>significativo <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>estados financiero<span class=\"__1 _3\"></span>s cons<span class=\"__1 _3\"></span>olidados <span class=\"__1 _3\"></span>adjuntos <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>incorporan <span class=\"__1 _20\"></span>provisiones para<span class=\"__1 _3\"></span> cubrir los riesgos<span class=\"__1 _3\"></span> probables<span class=\"__1 _3\"></span> de car\u00e1cter m<span class=\"__1 _3\"></span>edioambiental qu<span class=\"__1 _3\"></span>e se puedan producir.  La <span class=\"__1 _1a\"> </span>nota <span class=\"__1 _1a\"> </span>29 <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>esta <span class=\"__1 _1a\"> </span>Mem<span class=\"__1 _3\"></span>oria, <span class=\"__1 _1a\"> </span>dedicada <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Informaci\u00f3n <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _2d\"> </span>M<span class=\"__1 _6\"></span>edio<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Ambiente, <span class=\"__1 _1a\"> </span>complementa<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>lo expuesto en materia<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>visi<span class=\"__1 _3\"></span>ones medioambiental<span class=\"__1 _20\"></span>es<span class=\"__1 _6\"></span>.<span class=\"__1 _5f\"> </span>Provisiones para<span class=\"__1 _3\"></span> litigios Cubren <span class=\"__1 _32\"> </span>los  riesg<span class=\"__1 _3\"></span>os  d<span class=\"__1 _3\"></span>e  las<span class=\"__1 _3\"></span>  sociedades <span class=\"__1 _1a\"> </span>del  Grup<span class=\"__1 _3\"></span>o  FC<span class=\"__1 _3\"></span>C  q<span class=\"__1 _3\"></span>ue  intervienen <span class=\"__1 _1a\"> </span>como  p<span class=\"__1 _3\"></span>arte  deman<span class=\"__1 _3\"></span>dada <span class=\"__1 _32\"> </span>en determinados <span class=\"__1 _6\"></span>contenciosos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>responsabilidades <span class=\"__1 _6\"></span>propias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span>ctividades<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>desarrollan. <span class=\"__1 _7\"></span>Los litigios <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>n\u00famero <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>signifi<span class=\"__1 _3\"></span>cativos, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acuerdo <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>estimaciones <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>sobre <span class=\"__1 _6\"></span>su<span class=\"__1 _3\"></span> desenlace final, se<span class=\"__1 _3\"></span> espera n<span class=\"__1 _3\"></span>o tendr\u00e1n impacto en <span class=\"__1 _3\"></span>el patrim<span class=\"__1 _3\"></span>onio del Grupo. Garant\u00edas y obligaci<span class=\"__1 _3\"></span>ones contractuales y l<span class=\"__1 _3\"></span>egales Recoge <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>provisiones <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>cubrir <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>gastos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _2c\"> </span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones  surgidas <span class=\"__1 _2c\"> </span>por <span class=\"__1 _2c\"> </span>los <span class=\"__1 _14\"> </span>compro<span class=\"__1 _3\"></span>misos contractuales y legal<span class=\"__1 _3\"></span>es que no son de na<span class=\"__1 _3\"></span>turaleza medi<span class=\"__1 _3\"></span>oambiental. Provisi\u00f3n para liquid<span class=\"__1 _3\"></span>aci\u00f3n y p\u00e9rdid<span class=\"__1 _3\"></span>as de obras Corresponde <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>p\u00e9rdidas <span class=\"__1 _1a\"> </span>presupuestadas <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>obras <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>principios <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>valoraci\u00f3n<span class=\"__1 _3\"></span> expuestos en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>ta 3.v), <span class=\"__1 _6\"></span>as\u00ed como a <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>gast<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e se o<span class=\"__1 _6\"></span>rig<span class=\"__1 _3\"></span>inan en <span class=\"__1 _6\"></span>las mismas una vez acabadas <span class=\"__1 _6\"></span>hasta<span class=\"__1 _20\"></span> que se produce su <span class=\"__1 _6\"></span>liquid<span class=\"__1 _3\"></span>aci\u00f3n definitiva, determinado<span class=\"__1 _3\"></span>s sistem\u00e1ticamente en funci\u00f3n de un po<span class=\"__1 _6\"></span>rc<span class=\"__1 _3\"></span>entaje<span class=\"__1 _3\"></span> sobre el valor de la<span class=\"__1 _3\"></span> producci\u00f3n a l<span class=\"__1 _3\"></span>o largo de la e<span class=\"__1 _3\"></span>jecuci\u00f3n de la<span class=\"__1 _3\"></span> obra de acuerdo con la <span class=\"__1 _3\"></span>experiencia en la<span class=\"__1 _20\"></span> actividad de c<span class=\"__1 _3\"></span>onstrucci\u00f3n. Otras provisiones<span class=\"__1 _3\"></span> para riesgos y gast<span class=\"__1 _3\"></span>os En esta partida se incl<span class=\"__1 _3\"></span>uyen aq<span class=\"__1 _3\"></span>uellos conceptos no <span class=\"__1 _3\"></span>comprendid<span class=\"__1 _3\"></span>os en las anteriores<span class=\"__1 _3\"></span> denominacion<span class=\"__1 _3\"></span>es. El <span class=\"__1 _1a\"> </span>importe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>Otras <span class=\"__1 _1a\"> </span>provisiones <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>riesgos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _1a\"> </span>cubren <span class=\"__1 _1a\"> </span>diversos <span class=\"__1 _1a\"> </span>riesgos <span class=\"__1 _1a\"> </span>derivados <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la actividad <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>curso <span class=\"__1 _2d\"> </span>no<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>mal <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>sus <span class=\"__1 _1a\"> </span>negocios <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>ve <span class=\"__1 _1a\"> </span>expuest<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>a  reclamacion<span class=\"__1 _20\"></span>es<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>que responden <span class=\"__1 _7\"></span>fundamentalmente <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>efectos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>construcci\u00f3n <span class=\"__1 _7\"></span>o <span class=\"__1 _13\"></span>discrepa<span class=\"__1 _3\"></span>ncias <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span>rvicios <span class=\"__1 _7\"></span>prestados por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>118.99<span class=\"__1 _3\"></span>2<span class=\"fc4\"> <span class=\"__1 _6\"></span></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>(158.328 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023). <span class=\"__1 _6\"></span>Parte <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>estos<span class=\"__1 _3\"></span> riesgos <span class=\"__1 _2c\"> </span>se  cubren <span class=\"__1 _2c\"> </span>mediante  contratos <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>seguro  y <span class=\"__1 _2c\"> </span>para <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>importes  no <span class=\"__1 _2c\"> </span>asegurados <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>dota <span class=\"__1 _2c\"> </span>la correspondiente pro<span class=\"__1 _3\"></span>visi\u00f3n. Tambi\u00e9n <span class=\"__1 _6\"></span>se incluyen <span class=\"__1 _6\"></span>en esta <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>visiones <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>elacionadas con <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de 345 <span class=\"__1 _6\"></span>miles de euros. Asimismo, <span class=\"__1 _7\"></span>incluye <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>em\u00e1s <span class=\"__1 _7\"></span>provisiones <span class=\"__1 _13\"></span>fru<span class=\"__1 _3\"></span>to <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>recon<span class=\"__1 _3\"></span>ocer <span class=\"__1 _13\"></span>p\u00e9rdid<span class=\"__1 _3\"></span>as <span class=\"__1 _13\"></span>ad<span class=\"__1 _3\"></span>icionales <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>encima <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>valor inicial <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>empresas <span class=\"__1 _3\"></span>asociadas <span class=\"__1 _c\"></span>tras <span class=\"__1 _3\"></span>incurr<span class=\"__1 _3\"></span>ir <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>obligaciones <span class=\"__1 _20\"></span>legales <span class=\"__1 _20\"></span>o <span class=\"__1 _3\"></span>impl\u00edcitas<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en rela<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span> con <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>inversi\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>asociada, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>46<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>501 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(49.215 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>diciembre de <span class=\"__1 _33\"> </span>2023) <span class=\"__1 _18\"> </span>siendo <span class=\"__1 _33\"> </span>el <span class=\"__1 _18\"> </span>resto <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>provisiones <span class=\"__1 _18\"> </span>de <span class=\"__1 _33\"> </span>menor <span class=\"__1 _33\"> </span>relevancia <span class=\"__1 _18\"> </span>y, <span class=\"__1 _33\"> </span>relacion<span class=\"__1 _3\"></span>adas <span class=\"__1 _18\"> </span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _38\"> </span>el <span class=\"__1 _33\"> </span>normal funcionamiento del Gru<span class=\"__1 _3\"></span>po. En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>liquidaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>grupo <span class=\"__1 _2d\"></span>Alpine, <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>ha <span class=\"__1 _13\"></span>estrenado <span class=\"__1 _13\"></span>con <span class=\"__1 _2d\"></span>dos <span class=\"__1 _13\"></span>Sentencias favorables <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>FCC <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>dos <span class=\"__1 _7\"></span>procedimientos <span class=\"__1 _6\"></span>judiciales <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>quedan <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>quiebra <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Alpine con <span class=\"__1 _13\"></span>imposici<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>costas <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>administradores <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>qui<span class=\"__1 _6\"></span>ebras <span class=\"__1 _7\"></span>(en <span class=\"__1 _13\"></span>total <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>8 <span class=\"__1 _7\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros), sentencias que fuer<span class=\"__1 _3\"></span>on apeladas por l<span class=\"__1 _3\"></span>os demandantes.  En el a\u00f1o <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>006, el Grupo FCC adquiri\u00f3 la mayor\u00eda absoluta en Alpine Holding GmbH, en adelante AH, y con ello,<span class=\"__1 _3\"></span> indirecta<span class=\"__1 _3\"></span>mente <span class=\"__1 _3\"></span>en su fil<span class=\"__1 _3\"></span>ial operati<span class=\"__1 _3\"></span>va Alpin<span class=\"__1 _3\"></span>e B<span class=\"__1 _3\"></span>au GmbH, <span class=\"__1 _20\"></span>en adelante AB.<span class=\"__1 _20\"></span>  Siete a\u00f1<span class=\"__1 _3\"></span>os m\u00e1s<span class=\"__1 _3\"></span> tarde,<span class=\"__1 _3\"></span> el <span class=\"__1 _20\"></span>19 d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>junio <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>13, <span class=\"__1 _20\"></span>AB <span class=\"__1 _3\"></span>promovi\u00f3 <span class=\"__1 _c\"></span>expediente <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>insolvencia <span class=\"__1 _20\"></span>ante <span class=\"__1 _20\"></span>el ju<span class=\"__1 _3\"></span>zgado <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>lo <span class=\"__1 _3\"></span>mercantil <span class=\"__1 _c\"></span>de Vi<span class=\"__1 _3\"></span>ena,<span class=\"__1 _3\"></span> pero  tras <span class=\"__1 _1a\"> </span>constatarse  la <span class=\"__1 _1a\"> </span>inviabilidad <span class=\"__1 _1a\"> </span>de  la  propu<span class=\"__1 _3\"></span>esta <span class=\"__1 _32\"> </span>de  san<span class=\"__1 _3\"></span>eamiento, <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>administrad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ncur<span class=\"__1 _20\"></span>sal promovi\u00f3 <span class=\"__1 _20\"></span>-y <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>juzgado <span class=\"__1 _20\"></span>decret\u00f3- <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>quiebra <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>cierre <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>liquidaci\u00f3n <span class=\"__1 _c\"></span>de la <span class=\"__1 _c\"></span>empresa <span class=\"__1 _20\"></span>inici\u00e1ndose <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>25 d<span class=\"__1 _20\"></span>e jun<span class=\"__1 _3\"></span>io de <span class=\"__1 _20\"></span>2013 <span class=\"__1 _20\"></span>su <span class=\"__1 _3\"></span>liquidaci\u00f3n. <span class=\"__1 _c\"></span>Como <span class=\"__1 _20\"></span>consecuencia <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>quiebra <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>AB, <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>matriz, <span class=\"__1 _20\"></span>AH <span class=\"__1 _20\"></span>promovi\u00f3 <span class=\"__1 _20\"></span>ante <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>Juzgad<span class=\"__1 _20\"></span>o<span class=\"__1 _5f\"> </span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>mercantil <span class=\"__1 _13\"></span>expediente <span class=\"__1 _13\"></span>concursal <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>julio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2013 <span class=\"__1 _13\"></span>declar\u00e1ndose <span class=\"__1 _13\"></span>directamente <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>quiebra <span class=\"__1 _13\"></span>y liquidaci\u00f3n de AH.<span class=\"__1 _3\"></span> Como consecuencia de ambas quiebras FCC Construcci\u00f3n, S.A., <span class=\"__1 _6\"></span>pierd<span class=\"__1 _3\"></span>e el <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontrol sobre el <span class=\"__1 _6\"></span>gru<span class=\"__1 _3\"></span>po Alpine interrumpi\u00e9nd<span class=\"__1 _3\"></span>ose su consolidaci\u00f3n. A <span class=\"__1 _7\"></span>d\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>fecha<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>estados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>lidad<span class=\"__1 _3\"></span>os, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>administradore<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>concursales han <span class=\"__1 _2e\"> </span>informado <span class=\"__1 _2e\"> </span>en <span class=\"__1 _34\"> </span>los <span class=\"__1 _34\"> </span>respectivos <span class=\"__1 _2e\"> </span>procesos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>liquidaci\u00f3n <span class=\"__1 _2e\"> </span>judicial, <span class=\"__1 _34\"> </span>pasivos <span class=\"__1 _2e\"> </span>reconocidos <span class=\"__1 _2e\"> </span>de aproximadamente <span class=\"__1 _20\"></span>1.669 millones de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _3\"></span>AB y 5<span class=\"__1 _3\"></span>50 mill<span class=\"__1 _3\"></span>ones de euros en <span class=\"__1 _3\"></span>AH. Actualm<span class=\"__1 _3\"></span>ente la cuo<span class=\"__1 _3\"></span>ta de <span class=\"__1 _6\"></span>la masa <span class=\"__1 _6\"></span>quiebra en <span class=\"__1 _6\"></span>AB asciende <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>un 15% <span class=\"__1 _6\"></span>mientras que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la quiebra <span class=\"__1 _6\"></span>de AH <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>adminis<span class=\"__1 _20\"></span>trado<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de la quiebra no ha podid<span class=\"__1 _3\"></span>o estimar ni de<span class=\"__1 _3\"></span>terminar la cuot<span class=\"__1 _3\"></span>a. Transcurridos <span class=\"__1 _c\"></span>once <span class=\"__1 _20\"></span>a\u00f1os <span class=\"__1 _c\"></span>desde <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>quiebra <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>ambas <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>habi\u00e9ndose <span class=\"__1 _c\"></span>archivado <span class=\"__1 _c\"></span>definitivamente<span class=\"__1 _3\"></span> las <span class=\"__1 _1a\"> </span>diligencias<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>penales, <span class=\"__1 _2d\"> </span>ganado <span class=\"__1 _1a\"> </span>procedi<span class=\"__1 _3\"></span>mientos <span class=\"__1 _2d\"> </span>promovidos <span class=\"__1 _2d\"> </span>por <span class=\"__1 _1a\"> </span>bonistas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>transad<span class=\"__1 _3\"></span>a <span class=\"__1 _1a\"> </span>una <span class=\"__1 _2d\"> </span>acci\u00f3n <span class=\"__1 _1a\"> </span>de<span class=\"__1 _3\"></span> retroacci\u00f3n, <span class=\"__1 _7\"></span>siguen <span class=\"__1 _7\"></span>pendientes <span class=\"__1 _13\"></span>dos <span class=\"__1 _7\"></span>procedimientos <span class=\"__1 _7\"></span>promovidos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>administrad<span class=\"__1 _3\"></span>ores <span class=\"__1 _7\"></span>concursales contra <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Asesor\u00eda <span class=\"__1 _6\"></span>Financiera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n, <span class=\"__1 _6\"></span>S.A., <span class=\"__1 _6\"></span>adem\u00e1s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>otro <span class=\"__1 _6\"></span>procedimiento<span class=\"__1 _3\"></span> contra antiguos dir<span class=\"__1 _3\"></span>ectivos.  Durante <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>refinanciaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>entre o<span class=\"__1 _6\"></span>ctu<span class=\"__1 _3\"></span>bre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2012 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>201<span class=\"__1 _3\"></span>3, <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n,<span class=\"__1 _3\"></span> S.A. <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>torg<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _1a\"> </span>garant\u00edas <span class=\"__1 _2d\"> </span>corporativas <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>fin <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>AB <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>determinadas <span class=\"__1 _2d\"></span>filiales <span class=\"__1 _2d\"></span>operativas <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>\u00e9sta pudieran <span class=\"__1 _14\"> </span>licitar <span class=\"__1 _38\"> </span>y/u <span class=\"__1 _14\"> </span>obtener <span class=\"__1 _38\"> </span>la <span class=\"__1 _14\"> </span>adjudicaci\u00f3n <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>obras. <span class=\"__1 _14\"> </span>A <span class=\"__1 _38\"> </span>31 <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>diciembre <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>2024 <span class=\"__1 _14\"> </span>el <span class=\"__1 _38\"> </span>importe<span class=\"__1 _3\"></span> provisionado <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>tales <span class=\"__1 _32\"> </span>conceptos <span class=\"__1 _1a\"> </span>asciende <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>345 <span class=\"__1 _32\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>euros <span class=\"__1 _1a\"> </span>(11.010 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>euros <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>31  de<span class=\"__1 _20\"></span> diciembre de 20<span class=\"__1 _3\"></span>23). Desde <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>quiebra <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>AH <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>AB <span class=\"__1 _1a\"> </span>hasta <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>for<span class=\"__1 _3\"></span>mulaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>presentes<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>estados <span class=\"__1 _1a\"> </span>financieros consolidados, se<span class=\"__1 _3\"></span> han promovid<span class=\"__1 _3\"></span>o distintas acci<span class=\"__1 _3\"></span>ones contra el<span class=\"__1 _3\"></span> Grupo y ad<span class=\"__1 _3\"></span>ministradores<span class=\"__1 _3\"></span> de AH y AB.<span class=\"__1 _3\"></span> A 3<span class=\"__1 _3\"></span>1 de diciembre de 2024, y en lo que a FCC <span class=\"__1 _6\"></span>pudiera<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>afect<span class=\"__1 _3\"></span>ar dire<span class=\"__1 _6\"></span>cta<span class=\"__1 _3\"></span> o indirectamente, siguen en curso dos<span class=\"__1 _3\"></span> procedimientos <span class=\"__1 _3\"></span>mercantiles y un<span class=\"__1 _3\"></span>o laboral: En <span class=\"__1 _20\"></span>abril d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>2015, <span class=\"__1 _20\"></span>el ad<span class=\"__1 _3\"></span>ministrador<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>concursal <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Alpine <span class=\"__1 _20\"></span>Holding <span class=\"__1 _20\"></span>GmbH <span class=\"__1 _3\"></span>promovi\u00f3<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>reclamaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 1<span class=\"__1 _3\"></span>86 millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>contra <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>Construcci\u00f3n, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>otro <span class=\"__1 _13\"></span>ex <span class=\"__1 _13\"></span>directivo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>AB<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>considerar <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>\u00e9stos deb\u00edan <span class=\"__1 _6\"></span>resarcir <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>Alpine <span class=\"__1 _6\"></span>H<span class=\"__1 _3\"></span>olding <span class=\"__1 _6\"></span>GmbH <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>ortes <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>\u00e9sta <span class=\"__1 _6\"></span>recaud\u00f3 <span class=\"__1 _6\"></span>mediante <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>emisi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> bonos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a\u00f1os 2011 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>2012 y <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>fueron <span class=\"__1 _6\"></span>pres<span class=\"__1 _3\"></span>tados po<span class=\"__1 _6\"></span>r esta <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>a su <span class=\"__1 _6\"></span>filial Alpine <span class=\"__1 _6\"></span>Bau <span class=\"__1 _6\"></span>GmbH,<span class=\"__1 _3\"></span> presuntamente, <span class=\"__1 _7\"></span>sin <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>gar<span class=\"__1 _20\"></span>ant\u00edas <span class=\"__1 _13\"></span>necesarias<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>cumpliendo <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>\u201cmandato<span class=\"ff1_1\">-</span>orden\u201d <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>Construcci\u00f3n<span class=\"__1 _20\"></span> S.A. El <span class=\"__1 _20\"></span>31 de juli<span class=\"__1 _3\"></span>o de<span class=\"__1 _3\"></span> 2018 <span class=\"__1 _20\"></span>se dict\u00f3 <span class=\"__1 _3\"></span>Sentencia <span class=\"__1 _3\"></span>desestim<span class=\"__1 _3\"></span>atoria de<span class=\"__1 _3\"></span> la <span class=\"__1 _3\"></span>demanda<span class=\"__1 _3\"></span> con <span class=\"__1 _3\"></span>imposici\u00f3n<span class=\"__1 _20\"></span> de costas <span class=\"__1 _3\"></span>al demandante. Promovidos <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecursos <span class=\"__1 _6\"></span>de apelaci\u00f3n <span class=\"__1 _6\"></span>y casaci\u00f3n <span class=\"__1 _6\"></span>por infracci\u00f3n <span class=\"__1 _6\"></span>proces<span class=\"__1 _3\"></span>al, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mes de <span class=\"__1 _6\"></span>abril de <span class=\"__1 _1a\"> </span>2020 <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>Tribunal <span class=\"__1 _1a\"> </span>Supremo <span class=\"__1 _1a\"> </span>Aus<span class=\"__1 _3\"></span>tr\u00edaco <span class=\"__1 _1a\"> </span>declar\u00f3 <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>necesidad <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>devolver  l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _2d\"> </span>Autos <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>Juzgado <span class=\"__1 _1a\"> </span>de Instancia <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"></span>fin <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>pruebas<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>testifical<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>practicaran<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>presencialmente <span class=\"__1 _2d\"></span>ante <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>Juez <span class=\"__1 _2d\"></span>de Primera Instancia. Tales <span class=\"__1 _6\"></span>declaracione<span class=\"__1 _3\"></span>s testificales tuvieron <span class=\"__1 _6\"></span>lug<span class=\"__1 _3\"></span>ar en <span class=\"__1 _6\"></span>el mes de <span class=\"__1 _6\"></span>ju<span class=\"__1 _3\"></span>nio <span class=\"__1 _6\"></span>de 2021.  <span class=\"__1 _6\"></span>El d\u00eda 31 de <span class=\"__1 _7\"></span>enero <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>notifi<span class=\"ffc\">ca <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>Sentencia <span class=\"__1 _7\"></span>dictada <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>\u201csegunda <span class=\"__1 _7\"></span>vuelta\u201d <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>desestimaci\u00f3n<span class=\"__1 _3\"></span> </span>integra de <span class=\"__1 _6\"></span>la demanda <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> condena <span class=\"__1 _6\"></span>al administrador de <span class=\"__1 _6\"></span>la quiebra a <span class=\"__1 _6\"></span>abonar a <span class=\"__1 _6\"></span>FC<span class=\"__1 _3\"></span>C <span class=\"__1 _6\"></span>Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. <span class=\"__1 _6\"></span>la cantidad <span class=\"__1 _6\"></span>de 7.033 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en el <span class=\"__1 _6\"></span>plazo de <span class=\"__1 _6\"></span>14 <span class=\"__1 _6\"></span>d\u00ed<span class=\"__1 _3\"></span>as. <span class=\"__1 _6\"></span>Dentro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>plazo <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>egal, e<span class=\"__1 _6\"></span>l <span class=\"__1 _6\"></span>ad<span class=\"__1 _3\"></span>ministrador de <span class=\"__1 _6\"></span>la quiebra <span class=\"__1 _6\"></span>interpus<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>recurso de <span class=\"__1 _7\"></span>apelaci\u00f3n <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>fue <span class=\"__1 _6\"></span>impug<span class=\"__1 _3\"></span>nado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>tiemp<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>forma <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Construcci\u00f3n<span class=\"__1 _3\"></span>, S.A. <span class=\"__1 _6\"></span>el d\u00eda <span class=\"__1 _6\"></span>4 de <span class=\"__1 _6\"></span>abril de <span class=\"__1 _6\"></span>2024.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>En segunda <span class=\"__1 _6\"></span>instan<span class=\"__1 _3\"></span>cia <span class=\"__1 _6\"></span>se han <span class=\"__1 _6\"></span>devuelt<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>autos a <span class=\"__1 _6\"></span>primera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>instancia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para<span class=\"__1 _20\"></span> que  un <span class=\"__1 _32\"> </span>directivo  haga  un<span class=\"__1 _20\"></span>a  nueva  declaraci\u00f3n  y,  si<span class=\"__1 _3\"></span>  procede,  s<span class=\"__1 _3\"></span>olicitar  un<span class=\"__1 _3\"></span>a  pericial  ju<span class=\"__1 _3\"></span>dicial,  lo  que<span class=\"__1 _20\"></span> prolongar\u00e1 el asunt<span class=\"__1 _3\"></span>o m\u00e1s de lo esperad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. En <span class=\"__1 _2d\"> </span>abril <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2017, <span class=\"__1 _2d\"> </span>se <span class=\"__1 _1a\"> </span>notifica <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>una <span class=\"__1 _1a\"> </span>sociedad <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>Grupo, <span class=\"__1 _2d\"> </span>Asesor\u00eda <span class=\"__1 _1a\"> </span>Finan<span class=\"__1 _3\"></span>ciera <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Gesti\u00f3n <span class=\"__1 _1a\"> </span>S.A. <span class=\"__1 _13\"></span>una demanda  en  la  que  el  administrad<span class=\"__1 _3\"></span>or  concursal  de  AB  reclama  con  car\u00e1cter  solidario  al  anterior<span class=\"__1 _20\"></span> administrador de finanzas de Alpine Bau GmbH y a <span class=\"__1 _6\"></span>As<span class=\"__1 _3\"></span>esor\u00eda Financiera y <span class=\"__1 _6\"></span>de Gest<span class=\"__1 _3\"></span>i\u00f3n S.A. el <span class=\"__1 _6\"></span>pag<span class=\"__1 _3\"></span>o de 19 millones  de <span class=\"__1 _1a\"> </span>euros  por  supu<span class=\"__1 _3\"></span>esta  infracci\u00f3n <span class=\"__1 _32\"> </span>de  n<span class=\"__1 _3\"></span>ormas  de <span class=\"__1 _32\"> </span>derecho  s<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>etario  y<span class=\"__1 _3\"></span>  de  ins<span class=\"__1 _3\"></span>olvencias  a<span class=\"__1 _3\"></span>l entender <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>Alpine <span class=\"__1 _20\"></span>Bau <span class=\"__1 _c\"></span>GmbH, <span class=\"__1 _c\"></span>al <span class=\"__1 _20\"></span>constituir <span class=\"__1 _20\"></span>un <span class=\"__1 _c\"></span>dep\u00f3sito <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>Asesor\u00eda <span class=\"__1 _20\"></span>Financiera <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Gesti\u00f3n <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _20\"></span>habr\u00eda hecho <span class=\"__1 _1a\"> </span>pagos <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>carg<span class=\"ffc\">o <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>sus <span class=\"__1 _1a\"> </span>recursos <span class=\"__1 _1a\"> </span>propios <span class=\"__1 _1a\"> </span>\u2212consider\u00e1ndose <span class=\"__1 _1a\"> </span>devoluci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>capital\u2212 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>ello<span class=\"__1 _5f\"> </span></span>legalmente <span class=\"__1 _3\"></span>prohibidos..<span class=\"__1 _3\"></span> El <span class=\"__1 _3\"></span>d\u00eda 9<span class=\"__1 _3\"></span> de f<span class=\"__1 _3\"></span>ebrero d<span class=\"__1 _20\"></span>e 2024 se<span class=\"__1 _3\"></span> notifica <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Sentencia p<span class=\"__1 _20\"></span>or la q<span class=\"__1 _3\"></span>ue queda <span class=\"__1 _3\"></span>rechazad<span class=\"__1 _20\"></span>a la p<span class=\"__1 _3\"></span>etici\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>administrador <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>la Quiebra <span class=\"__1 _20\"></span>para reali<span class=\"__1 _3\"></span>zar <span class=\"__1 _20\"></span>un peritaje <span class=\"__1 _20\"></span>sobre si <span class=\"__1 _20\"></span>ALPINE <span class=\"__1 _3\"></span>Bau <span class=\"__1 _3\"></span>estaba <span class=\"__1 _20\"></span>en crisi<span class=\"__1 _3\"></span>s a <span class=\"__1 _2d\"></span>finales <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>a\u00f1o <span class=\"__1 _2d\"> </span>2011; <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"></span>respecto <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>pr<span class=\"__1 _3\"></span>etensi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _13\"></span>Demandante <span class=\"__1 _13\"></span>sobre <span class=\"__1 _2d\"> </span>una <span class=\"__1 _2d\"></span>responsabilidad solidaria <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>condena <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>pago <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>19.000 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _7\"></span>8% <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _7\"></span>calculados <span class=\"__1 _6\"></span>sobre <span class=\"__1 _7\"></span>46.000 miles de eur<span class=\"__1 _3\"></span>os desde <span class=\"__1 _3\"></span>el 9 de <span class=\"__1 _3\"></span>enero de <span class=\"__1 _3\"></span>2012 hasta <span class=\"__1 _3\"></span>el 8 <span class=\"__1 _3\"></span>de febrero de<span class=\"__1 _3\"></span> 2012,<span class=\"__1 _3\"></span> sobre 27.6<span class=\"__1 _3\"></span>48 miles d<span class=\"__1 _20\"></span>e euros desde <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>9 de <span class=\"__1 _6\"></span>febrero <span class=\"__1 _6\"></span>de 2012 <span class=\"__1 _6\"></span>hasta <span class=\"__1 _6\"></span>el 10<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de 2012 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>sobre 19<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>000 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>desde <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>11<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2012 <span class=\"__1 _6\"></span>menos <span class=\"__1 _6\"></span>116 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>abonados<span class=\"__1 _20\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>concepto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>intereses <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>desestimada <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>; <span class=\"__1 _6\"></span>la demandante ha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ab<span class=\"__1 _3\"></span>onar co<span class=\"__1 _6\"></span>sta<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>Ases<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _6\"></span>Fin<span class=\"__1 _3\"></span>anciera y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Ges<span class=\"__1 _3\"></span>ti\u00f3n <span class=\"__1 _6\"></span>S.A. por <span class=\"__1 _6\"></span>la cantidad <span class=\"__1 _6\"></span>de 501 <span class=\"__1 _6\"></span>miles<span class=\"__1 _3\"></span> de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _6\"></span>Dicha <span class=\"__1 _7\"></span>sentencia <span class=\"__1 _6\"></span>fue <span class=\"__1 _7\"></span>apelada <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>administrador <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>quiebra <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>impugnado <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>recurso <span class=\"__1 _6\"></span>de apelaci\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>Asesor\u00eda <span class=\"__1 _6\"></span>Financiera <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>4<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024. <span class=\"__1 _6\"></span>Este <span class=\"__1 _6\"></span>litigio <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>ganado <span class=\"__1 _6\"></span>2\u00aa instancia, pero l<span class=\"__1 _3\"></span>o ha recurrid<span class=\"__1 _3\"></span>o el administrador de<span class=\"__1 _3\"></span> la quiebra en el<span class=\"__1 _20\"></span> T<span class=\"__1 _6\"></span>ribu<span class=\"__1 _3\"></span>nal Supremo. Tambi\u00e9n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el mes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2017<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>notific\u00f3 <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>antiguo <span class=\"__1 _6\"></span>emplead<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>ex <span class=\"__1 _6\"></span>directivo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>AH <span class=\"__1 _6\"></span>y<span class=\"__1 _3\"></span> AB una demanda pr<span class=\"__1 _3\"></span>omovida por el<span class=\"__1 _3\"></span> administrador conc<span class=\"__1 _3\"></span>ursal de Alpine Bau G<span class=\"__1 _3\"></span>mbH ante el Juz<span class=\"__1 _3\"></span>gado de l<span class=\"__1 _3\"></span>o Social <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>7<span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>millones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros. <span class=\"__1 _7\"></span>Sostien<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>demandante <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>esta <span class=\"__1 _6\"></span>cantidad <span class=\"__1 _6\"></span>representa <span class=\"__1 _7\"></span>el perjuicio a la masa de la qu<span class=\"__1 _20\"></span>iebra generado por alegado retraso<span class=\"__1 _3\"></span> culpable en pr<span class=\"__1 _3\"></span>omover el expedien<span class=\"__1 _3\"></span>te de insolvencia. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>supuesto <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>prospere <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>demanda <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>administrador <span class=\"__1 _6\"></span>concursal <span class=\"__1 _6\"></span>sentenci\u00e1n<span class=\"__1 _3\"></span>dose con <span class=\"__1 _1a\"> </span>car\u00e1cter <span class=\"__1 _2d\"> </span>firme <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>deber <span class=\"__1 _1a\"> </span>indemnizat<span class=\"__1 _3\"></span>orio, <span class=\"__1 _1a\"> </span>podr\u00eda <span class=\"__1 _2d\"></span>llegar <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>plantearse <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"></span>remoto <span class=\"__1 _2d\"> </span>supuesto <span class=\"__1 _1a\"> </span>la responsabilidad <span class=\"__1 _6\"></span>subsidiaria <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>raz\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>explicaci\u00f3n <span class=\"__1 _7\"></span>contenida <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>no<span class=\"__1 _6\"></span>ta<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>26 <span class=\"__1 _7\"></span>sobre pasivos contingentes.<span class=\"__1 _3\"></span> En relaci\u00f3<span class=\"__1 _6\"></span>n con estos <span class=\"__1 _6\"></span>litigi<span class=\"__1 _3\"></span>os, el <span class=\"__1 _6\"></span>Grupo FCC <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>sus asesores legales <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o han <span class=\"__1 _6\"></span>valorad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>como probable <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e se <span class=\"__1 _7\"></span>produzcan <span class=\"__1 _7\"></span>salidas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>ca<span class=\"__1 _3\"></span>ja <span class=\"__1 _7\"></span>futuras <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>revias <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>emisi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>estados <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _7\"></span>por tanto, <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>dotado <span class=\"__1 _6\"></span>provisi\u00f3n <span class=\"__1 _6\"></span>adicional <span class=\"__1 _6\"></span>alguna, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>considerar <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>trata <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>contingentes<span class=\"__1 _3\"></span> (nota 26).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff3_1\">Obligaciones y emp<span class=\"__1 _3\"></span>r\u00e9stito<span class=\"__1 _3\"></span>s no corrientes y <span class=\"__1 _3\"></span>corrientes </span></span>El detalle de las e<span class=\"__1 _3\"></span>misiones de obligaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _3\"></span>y empr\u00e9sti<span class=\"__1 _3\"></span>tos vigentes es el<span class=\"__1 _3\"></span> siguiente:<span class=\"__1 _3\"></span>  No corrientes  Corrientes Total 2024<span class=\"ls0_1\"> </span>FCC Servicios Medio Ambiente Holding, S.A.U. 1.694.442  86.172  1.780.614  FCC Aqualia, S.A. 650.010  9.738  659.748  Georgia Global Utilities JSC 264.210  10.242  274.452  Grupo Green Recovery 112.479  8.425  120.904  2.721.141 <span class=\"ls0_1\"> </span>114.577 <span class=\"ls0_1\"> </span>2.835.718 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>FCC Servicios Medio Ambiente Holding, S.A. 1.096.115  229.044  1.325.159  FCC Aqualia, S.A. 650.009  9.691  659.700  Grupo Green Recovery 114.755  7.486  122.241  1.860.879 <span class=\"ls0_1\"> </span>246.221 <span class=\"ls0_1\"> </span>2.107.100<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "\u2022<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">FCC <span class=\"__1 _20\"></span>Aqualia, <span class=\"__1 _20\"></span>S.A., <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>8 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>junio <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2017 <span class=\"__1 _20\"></span>complet\u00f3 <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>\u00e9xito <span class=\"__1 _20\"></span>dos <span class=\"__1 _20\"></span>emisiones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>bonos si<span class=\"__1 _3\"></span>mples. </span></span>Uno <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ellos <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>importe <span class=\"__1 _7\"></span>no<span class=\"__1 _6\"></span>minal <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>700 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>euros, <span class=\"__1 _13\"></span>remuneraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>anual <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>1,<span class=\"__1 _3\"></span>413% <span class=\"__1 _13\"></span>y vencimiento <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2022, <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>fue <span class=\"__1 _7\"></span>repagado <span class=\"__1 _6\"></span>anticipadamente <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>19 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>abril <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2022.<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>El <span class=\"__1 _7\"></span>segundo <span class=\"__1 _6\"></span>por importe <span class=\"__1 _20\"></span>nominal <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>650 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>lones <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>euros <span class=\"__1 _20\"></span>tiene <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>remuneraci\u00f3n <span class=\"__1 _20\"></span>anual <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>2,629% <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>vencimiento en 2027.  La<span class=\"ls0_1\"> emisi\u00f3<span class=\"ls1a\">n </span>viva cuen<span class=\"__1 _3\"></span>ta con las siguien<span class=\"__1 _3\"></span>tes garant\u00edas: </span>o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda sobre el 1<span class=\"__1 _3\"></span>00% de la<span class=\"__1 _20\"></span>s acciones de Trata<span class=\"__1 _3\"></span>miento I<span class=\"__1 _3\"></span>ndustrial d<span class=\"__1 _3\"></span>e Aguas, <span class=\"__1 _3\"></span>S.A., Conservaci\u00f3n <span class=\"__1 _20\"></span>y </span></span>Sistemas, <span class=\"__1 _2d\"></span>S.A., <span class=\"__1 _2d\"> </span>Sociedad <span class=\"__1 _1a\"> </span>Espa\u00f1<span class=\"__1 _3\"></span>ola <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>Aguas <span class=\"__1 _2d\"></span>Filtradas, <span class=\"__1 _2d\"> </span>S.A., <span class=\"__1 _1a\"> </span>Depurplan <span class=\"__1 _2d\"></span>11, <span class=\"__1 _1a\"> </span>S.A. <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>Aig\u00fces <span class=\"__1 _1a\"> </span>de Vallirana, S.A. Un<span class=\"__1 _3\"></span>ipersonal y sobre el 97%<span class=\"__1 _3\"></span> de las acci<span class=\"__1 _3\"></span>ones de Entemanser,<span class=\"__1 _20\"></span> S.A.<span class=\"__1 _6\"></span> o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>obre el 100% de las participaciones sociales de Infraestructura y Distribuci\u00f3n General<span class=\"__1 _3\"></span> </span></span>del <span class=\"__1 _7\"></span>Agua, <span class=\"__1 _13\"></span>S.L., <span class=\"__1 _7\"></span>Empresa <span class=\"__1 _7\"></span>Gestora <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Aguas <span class=\"__1 _6\"></span>Linenses, <span class=\"__1 _13\"></span>S<span class=\"__1 _20\"></span>.L., <span class=\"__1 _13\"></span>Aguas <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>Galeras, <span class=\"__1 _13\"></span>S<span class=\"__1 _3\"></span>.L., <span class=\"__1 _7\"></span>Hidrotec Tecnolog\u00eda del Ag<span class=\"__1 _3\"></span>ua, S.L. y sobre <span class=\"__1 _3\"></span>el 51% de Aqualia Cz<span class=\"__1 _20\"></span>ech<span class=\"__1 _6\"></span>, S.L. o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda <span class=\"__1 _13\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>99,56%<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>accione<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Acqu<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>di <span class=\"__1 _13\"></span>Caltaniss<span class=\"__1 _20\"></span>et<span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>S.p.A., <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>100% <span class=\"__1 _13\"></span>de </span></span>Aqualia Mexico,<span class=\"__1 _3\"></span> S.A. de C.V. o<span class=\"ffb\"> <span class=\"__1 _40\"> </span><span class=\"ff1_1\">Prenda sobre los derechos <span class=\"__1 _3\"></span>de cr\u00e9dito de det<span class=\"__1 _3\"></span>erminadas cuentas.<span class=\"__1 _5f\"> </span></span></span>La obligaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>de pago <span class=\"__1 _3\"></span>de G<span class=\"__1 _3\"></span>GU <span class=\"__1 _3\"></span>en relaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _20\"></span>a los b<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nos <span class=\"__1 _20\"></span>est\u00e1 garantizad<span class=\"__1 _3\"></span>a p<span class=\"__1 _3\"></span>or su <span class=\"__1 _20\"></span>filial Georgian<span class=\"__1 _3\"></span> Wa<span class=\"__1 _3\"></span>ter &amp; Power, LLC.<span class=\"__1 _5f\"> </span>3.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Deudas con recurso limita<span class=\"__1 _20\"></span>do por financiaci\u00f3n de proyectos<span class=\"__1 _3\"></span>.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Deudas con entidades de cr\u00e9d<span class=\"__1 _3\"></span>ito no corrientes<span class=\"__1 _3\"></span> y corrien<span class=\"__1 _3\"></span>tes </span></span>El detalle a 31 d<span class=\"__1 _3\"></span>e diciembre de 20<span class=\"__1 _3\"></span>24 y de 2023 es el<span class=\"__1 _3\"></span> siguiente: No corrientes Corrientes Total 2024<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos  - 10 <span class=\"ls0_1\"> </span>10 <span class=\"ls0_1\"> </span>Deudas sin recurso a la dominante 1.433.726  77.182  1.510.908  Deudas con recurso limitado por financiaci\u00f3n de proyectos: 545.335  40.517  585.852  FCC Medio Ambiente Reino Unido, S.A.U. 458.124  23.859  481.983  Aquajerez, S.L. 34.510  5.479  39.989  Resto 52.701  11.179  63.880  1.979.061 <span class=\"ls0_1\"> </span>117.709 <span class=\"ls0_1\"> </span>2.096.770 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos  - 73 <span class=\"ls0_1\"> </span>73 <span class=\"ls0_1\"> </span>Deudas sin recurso a la dominante 2.023.732  292.999  2.316.731  Deudas con recurso limitado por financiaci\u00f3n de proyectos: 359.991  33.134  393.125  FCC Medio Ambiente Reino Unido, S.A.U. 154.822  12.267  167.089  Sociedad Concesionaria Tranv\u00eda de Murcia, S.A. 97.604  4.073  101.677  Aquajerez, S.L. 39.401  5.341  44.742  Resto 68.164  11.453  79.617  2.383.723 <span class=\"ls0_1\"> </span>326.206 <span class=\"ls0_1\"> </span>2.709.929 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>\u201dPasivos <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>activos <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _13\"></span><span class=\"ff1_1\">mantenidos </span>para <span class=\"__1 _3\"></span>la vent<span class=\"__1 _3\"></span>a\u201d <span class=\"__1 _3\"></span>369.894 <span class=\"__1 _20\"></span>miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os qu<span class=\"__1 _3\"></span>e ap<span class=\"__1 _3\"></span>ortaban <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>31 d<span class=\"__1 _20\"></span>e mayo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2024 l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>segmentos <span class=\"__1 _3\"></span>de a<span class=\"__1 _3\"></span>ctividad de <span class=\"__1 _7\"></span>Cemento <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>Inmobiliaria<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>al <span class=\"__1 _6\"></span>ep\u00edgrafe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>balance <span class=\"__1 _6\"></span>\u201cDeudas <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>entidades <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>corrientes\u201d <span class=\"__1 _6\"></span>y 485.827 <span class=\"__1 _1a\"> </span>miles  de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>que <span class=\"__1 _32\"> </span>aportaban <span class=\"__1 _1a\"> </span>al  ep\u00edgra<span class=\"ffc\">fe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>balance <span class=\"__1 _1a\"> </span>\u201cDeudas  c<span class=\"__1 _3\"></span>on <span class=\"__1 _32\"> </span>entidades <span class=\"__1 _1a\"> </span>de  cr\u00e9dit<span class=\"__1 _20\"></span>o </span>corrientes\u201d (n<span class=\"__1 _3\"></span>ota 5).<span class=\"ff1_1\"> </span>En el cuadro anterior<span class=\"__1 _3\"></span> se pueden diferenci<span class=\"__1 _3\"></span>ar tres gru<span class=\"__1 _3\"></span>pos de Deuda: 1.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Cr\u00e9ditos y pr\u00e9stamos. </span></span>A <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>2024, <span class=\"__1 _7\"></span>este <span class=\"__1 _13\"></span>apartad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>inclu<span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>facilid<span class=\"__1 _3\"></span>ades <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Construccione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>form<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>p\u00f3lizas <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>pr\u00e9stamos <span class=\"__1 _7\"></span>bilaterales firmadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>175.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>(215.<span class=\"__1 _20\"></span>0<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023<span class=\"ls17\">) </span>con distintas entidade<span class=\"__1 _3\"></span>s financieras. <span class=\"__1 _3\"></span> A <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 <span class=\"__1 _20\"></span>estas <span class=\"__1 _20\"></span>financiaciones <span class=\"__1 _20\"></span>no <span class=\"__1 _c\"></span>estaban <span class=\"__1 _20\"></span>dispuestas <span class=\"__1 _20\"></span>(no <span class=\"__1 _3\"></span>dispuestas <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre de 2023<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span>2.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Deudas sin recurso a la do<span class=\"__1 _20\"></span>mi<span class=\"__1 _6\"></span>na<span class=\"__1 _3\"></span>nte<span class=\"ff1_1\">. </span></span></span>A <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 <span class=\"__1 _20\"></span>este <span class=\"__1 _3\"></span>concepto <span class=\"__1 _20\"></span>incorpora <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>correspondiente <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>\u00e1reas <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>Agua y Servicios Medioa<span class=\"__1 _3\"></span>mbienta<span class=\"__1 _3\"></span>les<span class=\"ls14\">. </span> \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>\u00c1rea <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Agua <span class=\"__1 _20\"></span>el i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>able <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>deuda <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>este <span class=\"__1 _20\"></span>apartado <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>1.1<span class=\"ls19\">02</span>.076 <span class=\"__1 _20\"></span>miles </span></span>de euros. Destaca el pr\u00e9stamo sindicad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> firmad<span class=\"__1 _3\"></span>o 22 de junio de 2022 por FCC Aqualia S.A. dentro del proceso de r<span class=\"__1 _3\"></span>efinanciaci\u00f3n lle<span class=\"__1 _3\"></span>vado a cabo.  El <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>nominal <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>sindicado <span class=\"__1 _7\"></span>asciende <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>1<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>100.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _7\"></span>con <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _7\"></span>inicial <span class=\"__1 _6\"></span>a tres a\u00f1<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>extendido por <span class=\"__1 _20\"></span>un a\u00f1<span class=\"__1 _3\"></span>o adici<span class=\"__1 _3\"></span>onal <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _20\"></span>2023 tal <span class=\"__1 _20\"></span>y como <span class=\"__1 _3\"></span>per<span class=\"__1 _3\"></span>mit\u00eda <span class=\"__1 _20\"></span>el contrato de financiaci\u00f3n. A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>24 <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>pr\u00e9stamo <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>encuentra <span class=\"__1 _7\"></span>totalmente <span class=\"__1 _6\"></span>dispuesto <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>saldo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>figura por <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>concepto <span class=\"__1 _c\"></span>asciende <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>1.097.721 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>(1.097.458 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>2023), <span class=\"__1 _20\"></span>estando incluida <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>esta <span class=\"__1 _6\"></span>cifra <span class=\"__1 _7\"></span>882 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>intereses <span class=\"__1 _6\"></span>devengados <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>pagados <span class=\"__1 _7\"></span>(1.346 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros en 2023<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>FCC <span class=\"__1 _13\"></span>Aqualia, <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _13\"></span>dispone<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>60.000 <span class=\"__1 _7\"></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>p<span class=\"__1 _3\"></span>\u00f3lizas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>r\u00e9dito <span class=\"__1 _7\"></span>firmadas, <span class=\"__1 _13\"></span>las cuales no se encuentran<span class=\"__1 _20\"></span> dispuestas a 31 de diciembre<span class=\"__1 _3\"></span> de 2024. Durante el ejercici<span class=\"__1 _3\"></span>o 2024, con parte de los f<span class=\"__1 _3\"></span>ondos procedentes de la e<span class=\"__1 _3\"></span>misi\u00f3n del b<span class=\"__1 _3\"></span>ono de Georgia Global <span class=\"__1 _3\"></span>Utilities <span class=\"__1 _3\"></span>JSC, <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>cancel\u00f3 <span class=\"__1 _3\"></span>anticip<span class=\"__1 _3\"></span>adamente <span class=\"__1 _3\"></span>la fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _20\"></span>bilateral fir<span class=\"__1 _3\"></span>mada <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>2023 por <span class=\"__1 _3\"></span>parte<span class=\"__1 _3\"></span> de FCC <span class=\"__1 _6\"></span>Aqualia USA <span class=\"__1 _6\"></span>Corp. por importe <span class=\"__1 _6\"></span>nominal de 95.000 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de d\u00f3lares estadounidenses para la adquisici\u00f3n del contr<span class=\"__1 _3\"></span>ol de la sociedad <span class=\"__1 _3\"></span>Municipal Dis<span class=\"__1 _3\"></span>trict Services, <span class=\"__1 _3\"></span>Llc.  Esta <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _7\"></span>estaba <span class=\"__1 _7\"></span>totalmente <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>ispuesta<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>su <span class=\"__1 _13\"></span>saldo <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _7\"></span>ascend\u00eda <span class=\"__1 _7\"></span>a 86.034 miles d<span class=\"__1 _3\"></span>e euros, de l<span class=\"__1 _3\"></span>os cuales 61 mile<span class=\"__1 _3\"></span>s de euros por int<span class=\"__1 _3\"></span>ereses devengado<span class=\"__1 _3\"></span>s y no pagados. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En <span class=\"__1 _13\"></span>Servici<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>Medioambien<span class=\"__1 _3\"></span>tales, <span class=\"__1 _13\"></span>FCC <span class=\"__1 _7\"></span>Servicios <span class=\"__1 _13\"></span>M<span class=\"__1 _3\"></span>edio <span class=\"__1 _13\"></span>Ambien<span class=\"__1 _3\"></span>te <span class=\"__1 _13\"></span>Holdin<span class=\"__1 _3\"></span>g, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>cab<span class=\"__1 _3\"></span>ecera <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>\u00e1rea,<span class=\"__1 _20\"></span> </span></span>firm\u00f3 en <span class=\"__1 _3\"></span>junio de 20<span class=\"__1 _3\"></span>24 dos <span class=\"__1 _3\"></span>pr\u00e9stamos a <span class=\"__1 _3\"></span>largo p<span class=\"__1 _3\"></span>lazo por <span class=\"__1 _3\"></span>importe nominal <span class=\"__1 _20\"></span>total de 250.000 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles <span class=\"__1 _3\"></span>de euros cuyos fondos<span class=\"__1 _3\"></span> se destinaron a la<span class=\"__1 _3\"></span> compra del neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>o del grup<span class=\"ls31\">o </span>Urbas<span class=\"__1 _3\"></span>er en Reino <span class=\"__1 _3\"></span>Unido (nota<span class=\"__1 _3\"></span> 4)<span class=\"ls0_1\">.  </span>Con <span class=\"__1 _3\"></span>parte <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los f<span class=\"__1 _3\"></span>ondos <span class=\"__1 _20\"></span>procedentes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _3\"></span>emisi\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>bono realiz<span class=\"__1 _3\"></span>ada <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ctubre<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 2<span class=\"__1 _3\"></span>024 <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>realiz\u00f3<span class=\"__1 _3\"></span> una <span class=\"__1 _3\"></span>amortizaci\u00f3n <span class=\"__1 _20\"></span>anticipada <span class=\"__1 _3\"></span>voluntaria <span class=\"__1 _20\"></span>por 100.<span class=\"__1 _3\"></span>000 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>les <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros <span class=\"__1 _20\"></span>de n<span class=\"__1 _3\"></span>ominal, <span class=\"__1 _3\"></span>quedand<span class=\"__1 _3\"></span>o un <span class=\"__1 _20\"></span>saldo nominal vivo a cierr<span class=\"__1 _3\"></span>e de 20<span class=\"__1 _3\"></span>24 de 150.000 <span class=\"__1 _3\"></span>miles de euros.  A <span class=\"__1 _20\"></span>31 d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>saldo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>figura <span class=\"__1 _20\"></span>por e<span class=\"__1 _3\"></span>ste <span class=\"__1 _20\"></span>concepto <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>149.987 <span class=\"__1 _c\"></span>miles d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>euros, estando incluida en e<span class=\"__1 _3\"></span>sta cifra 400 mile<span class=\"__1 _3\"></span>s de euros por i<span class=\"__1 _3\"></span>ntereses devengad<span class=\"__1 _3\"></span>os no pagados. FCC <span class=\"__1 _6\"></span>M<span class=\"__1 _6\"></span>edi<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>Ambiente<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>S.A.U., <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _6\"></span>participada <span class=\"__1 _7\"></span>del <span class=\"__1 _6\"></span>\u00e1rea <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _7\"></span>Medioambiental<span class=\"__1 _3\"></span>es, <span class=\"__1 _7\"></span>firm\u00f3 en 2023 dos pr\u00e9stamos bilaterales a largo plazo por <span class=\"__1 _6\"></span>u<span class=\"__1 _20\"></span>n <span class=\"__1 _6\"></span>importe nominal total de 1<span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>0.000 miles de euros, <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>dispuestos <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2023.<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>Durante <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>dispusieron <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>su totalidad <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>financiar la <span class=\"__1 _6\"></span>compra <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>sociedades<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unid<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>octubre <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizaron, de <span class=\"__1 _1a\"> </span>forma <span class=\"__1 _1a\"> </span>anticipada <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>voluntaria, <span class=\"__1 _1a\"> </span>50.000 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>nominal <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>parte <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>fondos<span class=\"__1 _3\"></span> procedentes de la <span class=\"__1 _3\"></span>emisi\u00f3n del bono. El saldo <span class=\"__1 _6\"></span>nominal vivo <span class=\"__1 _6\"></span>de esta financiaci\u00f3n <span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>ciende a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _6\"></span>de 2024 a 100.000 <span class=\"__1 _6\"></span>miles de euros.<span class=\"__1 _5f\"> </span>Adicionalmente,<span class=\"__1 _3\"></span> FCC Medio A<span class=\"__1 _3\"></span>mbiente S.A.U. disp<span class=\"__1 _3\"></span>one a 31 de diciembr<span class=\"__1 _3\"></span>e de 2024 p\u00f3lizas de cr<span class=\"__1 _3\"></span>\u00e9dito firmadas <span class=\"__1 _3\"></span>por i<span class=\"__1 _3\"></span>mporte n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>mi<span class=\"__1 _3\"></span>nal d<span class=\"__1 _3\"></span>e <span class=\"ls9\">31</span>0.<span class=\"__1 _3\"></span>000 <span class=\"__1 _3\"></span>miles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os, disp<span class=\"__1 _3\"></span>uestas <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>50.920 <span class=\"__1 _3\"></span>miles <span class=\"__1 _20\"></span>de euros <span class=\"__1 _3\"></span>a 31<span class=\"__1 _20\"></span> de d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>024 (de <span class=\"__1 _20\"></span><span class=\"ls19\">27<span class=\"ls0_1\">0.000 mil<span class=\"__1 _3\"></span>es de <span class=\"__1 _20\"></span>euros de <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>nominal, dispues<span class=\"__1 _3\"></span>tas <span class=\"__1 _20\"></span>en 132.363 <span class=\"__1 _3\"></span>miles </span></span>de euros a 31 de dicie<span class=\"__1 _3\"></span>mbre de 2023).  A <span class=\"__1 _2d\"> </span>31 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2024 <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _2d\"></span>Medio <span class=\"__1 _2d\"></span>Ambiente <span class=\"__1 _2d\"></span>S.A.U. <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _2d\"> </span>registrados <span class=\"__1 _2d\"></span>560 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _2d\"> </span>euros <span class=\"__1 _2d\"> </span>por intereses devengad<span class=\"__1 _3\"></span>os no pagados (56<span class=\"__1 _3\"></span>2 miles de eur<span class=\"__1 _3\"></span>os a 31 de dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre de<span class=\"__1 _3\"></span> 2023). La <span class=\"__1 _6\"></span>filial <span class=\"__1 _6\"></span>americana <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Environm<span class=\"__1 _3\"></span>ental <span class=\"__1 _6\"></span>Services LLC, <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>financiar <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>expansi\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ctividad <span class=\"__1 _6\"></span>en Am\u00e9rica (nota 4), cuenta c<span class=\"__1 _3\"></span>on dos pr\u00e9stamos bilateral<span class=\"__1 _3\"></span>es dispuestos por un nomi<span class=\"__1 _3\"></span>nal total de 96.250 miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>(75.000 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <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>2023). <span class=\"__1 _13\"></span>Estos <span class=\"__1 _13\"></span>pr\u00e9stamos <span class=\"__1 _13\"></span>tienen amortizaciones parcial<span class=\"__1 _3\"></span>es y un<span class=\"__1 _3\"></span> vencimiento final a<span class=\"__1 _3\"></span> largo plazo entre<span class=\"__1 _3\"></span> 2027 y 20<span class=\"__1 _3\"></span>29.  A 31 de diciembre de 2024 el saldo qu<span class=\"__1 _3\"></span>e figura por este concepto asci<span class=\"__1 _3\"></span>ende a 92.646 mile<span class=\"__1 _3\"></span>s de euros (67.874 miles<span class=\"__1 _3\"></span> de euros en 20<span class=\"__1 _3\"></span>23). El Grupo <span class=\"__1 _3\"></span>FCC <span class=\"__1 _3\"></span>Environ<span class=\"__1 _3\"></span>ment <span class=\"__1 _3\"></span>CEE disp<span class=\"__1 _3\"></span>one de<span class=\"__1 _3\"></span> 17.678 <span class=\"__1 _20\"></span>miles de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> en <span class=\"__1 _3\"></span>p\u00f3lizas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>cr\u00e9d<span class=\"__1 _3\"></span>ito firmadas<span class=\"__1 _3\"></span>, d<span class=\"__1 _3\"></span>e las <span class=\"__1 _6\"></span>cuales <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>dispuesto <span class=\"__1 _6\"></span>1.8<span class=\"ls19\">63</span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>(1.840 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euro<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>dispu<span class=\"__1 _3\"></span>estos de los 18.399 mile<span class=\"__1 _3\"></span>s firmados a <span class=\"__1 _3\"></span>31 de diciembr<span class=\"__1 _3\"></span>e de 2023).  En <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>actualidad <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _1a\"> </span>Environment <span class=\"__1 _1a\"> </span>(UK) <span class=\"__1 _1a\"> </span>mantiene <span class=\"__1 _1a\"> </span>una <span class=\"__1 _1a\"> </span>l\u00ednea <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>cr\u00e9dito <span class=\"__1 _1a\"> </span>revolving <span class=\"__1 _32\"> </span>por importe  nominal <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>30.000  miles <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>libras <span class=\"__1 _2c\"> </span>no <span class=\"__1 _2c\"> </span>dispuesta  a <span class=\"__1 _2c\"> </span>31 <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>diciembre  de <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>con vencimiento en o<span class=\"__1 _3\"></span>ctubre de 2025. El <span class=\"__1 _6\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>este <span class=\"__1 _6\"></span>apartado <span class=\"__1 _6\"></span>corresponde <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>deuda <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>subgrupo <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>CEE <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>a otras sociedades par<span class=\"__1 _3\"></span>ticipadas pri<span class=\"__1 _3\"></span>ncipalmente de \u00e1<span class=\"__1 _3\"></span>mbito naci<span class=\"__1 _3\"></span>onal<span class=\"ls14\">. </span> A <span class=\"__1 _1a\"> </span>3<span class=\"__1 _6\"></span>1 <span class=\"__1 _1a\"> </span>de  d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>2023 <span class=\"__1 _32\"> </span>se <span class=\"__1 _1a\"> </span>inclu\u00eda  ad<span class=\"__1 _3\"></span>icionalme<span class=\"__1 _3\"></span>nte <span class=\"__1 _32\"> </span>en <span class=\"__1 _1a\"> </span>\u201cDeudas  c<span class=\"__1 _3\"></span>on <span class=\"__1 _1a\"> </span>la  en<span class=\"__1 _3\"></span>tidad <span class=\"__1 _1a\"> </span>dom<span class=\"__1 _6\"></span>inan<span class=\"__1 _3\"></span>te\u201d <span class=\"__1 _32\"> </span>la financiaci\u00f3n <span class=\"__1 _13\"></span>correspondiente <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>Cemento <span class=\"__1 _13\"></span>e <span class=\"__1 _2d\"></span>Inmobiliaria, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>im<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>tes <span class=\"__1 _13\"></span>totales <span class=\"__1 _2d\"></span>de 139.263 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>772.841 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>respectivamente; <span class=\"__1 _1a\"> </span>q<span class=\"__1 _6\"></span>ue <span class=\"__1 _1a\"> </span>tal <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>como <span class=\"__1 _1a\"> </span>indic\u00e1bamos<span class=\"__1 _3\"></span> anteriormente,<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>en  el <span class=\"__1 _2c\"> </span>2024 <span class=\"__1 _2c\"> </span>se  han <span class=\"__1 _2c\"> </span>reclasificado  a <span class=\"__1 _2c\"> </span><span class=\"ffc\">\u201dPasivos  v<span class=\"__1 _6\"></span>incul<span class=\"__1 _3\"></span>ados  con <span class=\"__1 _2c\"> </span>activos <span class=\"__1 _2c\"> </span>no  corrientes </span>mantenidos <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>venta\u201d<span class=\"ff1_1\"> (notas <span class=\"__1 _20\"></span>2 y <span class=\"__1 _3\"></span>5). El<span class=\"__1 _3\"></span> detall<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"ls46\">la</span> <span class=\"__1 _3\"></span>deuda <span class=\"__1 _3\"></span>aportada <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>31 de d<span class=\"__1 _20\"></span>iciem<span class=\"__1 _6\"></span>br<span class=\"__1 _20\"></span>e de <span class=\"__1 _3\"></span>2023 p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r </span>dichas actividades e<span class=\"__1 _3\"></span>ra el sig<span class=\"__1 _3\"></span>uiente: \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Dentro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _6\"></span>\u00e1r<span class=\"__1 _3\"></span>ea <span class=\"__1 _6\"></span>de Inmobiliaria, se <span class=\"__1 _6\"></span>inclu<span class=\"ls28\">\u00eda</span> <span class=\"__1 _6\"></span>la deuda <span class=\"__1 _6\"></span>del grupo <span class=\"__1 _6\"></span>Realia y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>socie<span class=\"__1 _3\"></span>dad <span class=\"__1 _6\"></span>Jezz<span class=\"__1 _3\"></span>ine <span class=\"__1 _6\"></span>Uno </span></span>S.L.U., por imp<span class=\"__1 _3\"></span>orte de 475.082 <span class=\"ls1e\">y </span>297.759 miles de eur<span class=\"__1 _3\"></span>os respectiva<span class=\"__1 _3\"></span>mente. La <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>grupo <span class=\"__1 _6\"></span>Realia se <span class=\"__1 _6\"></span>compon<span class=\"ls28\">\u00eda</span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sindicado <span class=\"__1 _6\"></span>fir<span class=\"__1 _3\"></span>mado <span class=\"__1 _6\"></span>por Realia <span class=\"__1 _6\"></span>Patrimonio S.L.U., y de varias fin<span class=\"__1 _3\"></span>anciaciones bilat<span class=\"__1 _3\"></span>erales firmadas p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r Her<span class=\"__1 _3\"></span>manos Revilla,<span class=\"__1 _3\"></span> S.A. El <span class=\"__1 _1a\"> </span>pr\u00e9stamo <span class=\"__1 _2d\"> </span>sindicado <span class=\"__1 _1a\"> </span>fue <span class=\"__1 _1a\"> </span>firmad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>Realia<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Patrimoni<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _2d\"> </span>27 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>abril <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2017, <span class=\"__1 _1a\"> </span>por importe <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>582.000 <span class=\"__1 _20\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros, <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>vencimie<span class=\"__1 _3\"></span>ntos <span class=\"__1 _20\"></span>parciales <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _20\"></span>final <span class=\"__1 _20\"></span>abril <span class=\"__1 _20\"></span>2024. Con <span class=\"__1 _32\"> </span>fecha <span class=\"__1 _1a\"> </span>27  de <span class=\"__1 _1a\"> </span>abril <span class=\"__1 _1a\"> </span>de  20<span class=\"__1 _3\"></span>20,  sub<span class=\"__1 _3\"></span>scribi\u00f3 <span class=\"__1 _1a\"> </span>una <span class=\"__1 _32\"> </span>novaci\u00f3n <span class=\"__1 _1a\"> </span>modificativa <span class=\"__1 _32\"> </span>no <span class=\"__1 _1a\"> </span>extintiva <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>citado pr\u00e9stamo prorrogando el vencimiento hasta el 27 <span class=\"__1 _6\"></span>de abril<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>2025 y renegocian<span class=\"__1 _3\"></span>do una reducci\u00f3n del <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>argen <span class=\"__1 _20\"></span>aplicable <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>tipo <span class=\"__1 _20\"></span>de referencia <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>el c\u00e1lcu<span class=\"__1 _3\"></span>lo <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>intereses <span class=\"__1 _20\"></span>y ratifica<span class=\"__1 _3\"></span>ndo <span class=\"__1 _20\"></span>las garan<span class=\"__1 _3\"></span>t\u00edas actuales. <span class=\"__1 _6\"></span>Como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>novaci\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s <span class=\"__1 _7\"></span>aplicable <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>Euribor <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _6\"></span>un margen variable <span class=\"__1 _3\"></span>en funci\u00f3n del rati<span class=\"__1 _3\"></span>o de \u201cLoan to Value<span class=\"__1 _3\"></span>\u201d.<span class=\"ff1_1\"> </span>Adicionalmente,<span class=\"__1 _3\"></span> la citada<span class=\"__1 _20\"></span> sociedad firm<span class=\"__1 _3\"></span>\u00f3 un c<span class=\"__1 _3\"></span>ontrato <span class=\"__1 _3\"></span>de permu<span class=\"__1 _3\"></span>ta financiera<span class=\"__1 _3\"></span> de i<span class=\"__1 _20\"></span>nter\u00e9s (IRS) por <span class=\"__1 _3\"></span>el 70% <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>saldo <span class=\"__1 _20\"></span>vivo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>pr\u00e9stamo, <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>reducir <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>riesgo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>variaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>tipos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inter\u00e9s <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>impacto en los flujos de ef<span class=\"__1 _3\"></span>ectivo asociado a la fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _3\"></span>cubierta (nota 22).<span class=\"__1 _5f\"> </span>Esta financiaci<span class=\"__1 _3\"></span>\u00f3n exig<span class=\"ls28\">\u00eda</span> <span class=\"__1 _20\"></span>el cumplimiento <span class=\"__1 _3\"></span>de una<span class=\"__1 _20\"></span> serie de <span class=\"__1 _3\"></span>ratios <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os hasta s<span class=\"__1 _20\"></span>u vencimiento. <span class=\"ls47\">A </span>31 de diciembre<span class=\"__1 _3\"></span> de 2023 la Sociedad <span class=\"__1 _3\"></span>cumpl<span class=\"ls28\">\u00eda</span> con los cov<span class=\"__1 _3\"></span>enants establecid<span class=\"__1 _3\"></span>os.  A 31 <span class=\"__1 _20\"></span>de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _20\"></span>e 2023 <span class=\"__1 _20\"></span>el saldo p<span class=\"__1 _20\"></span>endiente de <span class=\"__1 _20\"></span>este pr\u00e9sta<span class=\"__1 _3\"></span>mo <span class=\"__1 _3\"></span>e<span class=\"ls3e\">ra</span> de <span class=\"__1 _20\"></span>440.494 m<span class=\"__1 _3\"></span>iles d<span class=\"__1 _3\"></span>e eur<span class=\"__1 _3\"></span>os, l<span class=\"__1 _3\"></span>os intereses devengad<span class=\"__1 _3\"></span>os ascen<span class=\"__1 _3\"></span>d\u00edan a 4.156 miles de <span class=\"__1 _3\"></span>euros.  Por <span class=\"__1 _7\"></span>otra <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>arte, <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>gru<span class=\"__1 _3\"></span>po <span class=\"__1 _7\"></span>Realia <span class=\"__1 _7\"></span>consolida<span class=\"ls1a\">ba</span> <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _7\"></span>Planigesa, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>(que <span class=\"__1 _13\"></span>abs<span class=\"__1 _3\"></span>orbi\u00f3 <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>la sociedad <span class=\"__1 _7\"></span>Herman<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>Revilla, <span class=\"__1 _6\"></span>S.A.), <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>ten\u00eda <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _7\"></span>concedidas <span class=\"__1 _6\"></span>p\u00f3lizas <span class=\"__1 _7\"></span>de cr\u00e9dito <span class=\"__1 _32\"> </span>y  pr<span class=\"__1 _3\"></span>\u00e9stamos <span class=\"__1 _1a\"> </span>con  un<span class=\"__1 _3\"></span>  l\u00edmite<span class=\"__1 _3\"></span>  qu<span class=\"__1 _3\"></span>e  asc<span class=\"__1 _3\"></span>end\u00edan <span class=\"__1 _32\"> </span><span class=\"ls39\">a  </span>60.<span class=\"__1 _3\"></span>000 <span class=\"__1 _32\"> </span>miles <span class=\"__1 _32\"> </span>de  eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de  los <span class=\"__1 _32\"> </span>cuales <span class=\"__1 _1a\"> </span>se enc<span class=\"ls31\">on</span>tra<span class=\"ls1a\">ba</span>n dispue<span class=\"__1 _3\"></span>stos los pr\u00e9sta<span class=\"__1 _3\"></span>mos en su t<span class=\"__1 _3\"></span>otalidad por 36.000 mil<span class=\"__1 _3\"></span>es de euro.  La <span class=\"__1 _6\"></span>soci<span class=\"__1 _3\"></span>edad Jezzine <span class=\"__1 _6\"></span>Uno, <span class=\"__1 _6\"></span>S.<span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>.U.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ten\u00eda un <span class=\"__1 _6\"></span>contra<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>de pr\u00e9stamo firmado <span class=\"__1 _6\"></span>el 19 <span class=\"__1 _6\"></span>de octubre de <span class=\"__1 _6\"></span>2021, por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>335.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>contemplaba <span class=\"__1 _6\"></span>vencimientos <span class=\"__1 _7\"></span>parciales <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>vencimiento<span class=\"__1 _3\"></span> final <span class=\"__1 _c\"></span>19 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>octubre <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>2026. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>inter\u00e9s <span class=\"__1 _c\"></span>aplicable <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>este <span class=\"__1 _20\"></span>pr\u00e9stamo <span class=\"__1 _c\"></span>e<span class=\"ls3e\">ra</span> <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>tipo <span class=\"__1 _c\"></span>fijo <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>mercado. A 31 <span class=\"__1 _20\"></span>de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _20\"></span>e 2023 <span class=\"__1 _20\"></span>el saldo p<span class=\"__1 _3\"></span>endiente <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>este pr\u00e9sta<span class=\"__1 _3\"></span>mo e<span class=\"ls3e\">ra</span> <span class=\"__1 _20\"></span>de 298.<span class=\"__1 _3\"></span>000 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>los intereses devengad<span class=\"__1 _3\"></span>os ascen<span class=\"__1 _3\"></span>d<span class=\"ls28\">\u00eda</span>n a 722 miles de eur<span class=\"__1 _3\"></span>os.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">En el <span class=\"__1 _3\"></span>\u00e1rea d<span class=\"__1 _3\"></span>e Cement<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>, <span class=\"__1 _3\"></span>el impor<span class=\"__1 _3\"></span>te total <span class=\"__1 _3\"></span>de las<span class=\"__1 _3\"></span> deudas <span class=\"__1 _20\"></span>con entidades de <span class=\"__1 _20\"></span>cr\u00e9dito ascend<span class=\"ls28\">\u00eda</span> <span class=\"ls39\">a </span>139.<span class=\"__1 _3\"></span>263 </span></span>miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre<span class=\"__1 _3\"></span> de 2023<span class=\"ls14\">. </span> Este <span class=\"__1 _13\"></span>saldo <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>compon\u00edan <span class=\"__1 _13\"></span>principalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>subordinad<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>Cementos<span class=\"__1 _3\"></span> Portland  Valderri<span class=\"__1 _3\"></span>vas,  S.A.  por  importe<span class=\"__1 _3\"></span>  original  de<span class=\"__1 _3\"></span>  80.000  miles  de<span class=\"__1 _3\"></span>  euros.  Este  pr\u00e9stam<span class=\"__1 _3\"></span>o  fue amortizado <span class=\"__1 _2d\"></span>parcialm<span class=\"__1 _3\"></span>ente, <span class=\"__1 _2d\"></span>renovado <span class=\"__1 _13\"></span>y <span class=\"__1 _1a\"> </span>modificad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2020, <span class=\"__1 _2d\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2021, <span class=\"__1 _2d\"> </span>as\u00ed <span class=\"__1 _2d\"></span>como <span class=\"__1 _2d\"> </span>en octubre de 2022 <span class=\"__1 _3\"></span>y septiembre d<span class=\"__1 _3\"></span>e 2023. Con fecha <span class=\"__1 _3\"></span>20 de<span class=\"__1 _3\"></span> octub<span class=\"__1 _3\"></span>re de <span class=\"__1 _3\"></span>2022 se <span class=\"__1 _3\"></span>firm\u00f3 un <span class=\"__1 _3\"></span>nuevo <span class=\"__1 _3\"></span>convenio<span class=\"__1 _3\"></span> por <span class=\"__1 _3\"></span>el que s<span class=\"__1 _20\"></span>e acord\u00f3 la <span class=\"__1 _3\"></span>extensi\u00f3n d<span class=\"__1 _3\"></span>el vencimiento d<span class=\"__1 _3\"></span>el pr\u00e9sta<span class=\"__1 _3\"></span>mo <span class=\"__1 _3\"></span>al 20 de<span class=\"__1 _3\"></span> octubre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>25 y <span class=\"__1 _3\"></span>la modifi<span class=\"__1 _3\"></span>caci\u00f3n del <span class=\"__1 _3\"></span>tipo de <span class=\"__1 _3\"></span>inter\u00e9s <span class=\"__1 _3\"></span>de un <span class=\"__1 _20\"></span>tipo fijo a uno variable Eurib<span class=\"__1 _20\"></span>or 6 meses m\u00e1s un diferencial<span class=\"__1 _20\"></span> de mercado. Entre <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>ero y <span class=\"__1 _6\"></span>septiembre<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>202<span class=\"__1 _3\"></span>3 <span class=\"__1 _6\"></span>se llevaron a <span class=\"__1 _6\"></span>cabo amortizaciones por <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mporte de 35<span class=\"__1 _6\"></span>.<span class=\"__1 _20\"></span>0<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>0 miles de euros.  Con fe<span class=\"__1 _3\"></span>cha <span class=\"__1 _20\"></span>21 de <span class=\"__1 _3\"></span>septiembr<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2023 <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>firm\u00f3 un <span class=\"__1 _20\"></span>nuevo c<span class=\"__1 _3\"></span>onvenio <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>el que <span class=\"__1 _20\"></span>se ampliab<span class=\"__1 _3\"></span>a el<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>importe del principal en <span class=\"__1 _3\"></span>35.000 miles de euros. En <span class=\"__1 _6\"></span>el <span class=\"__1 _13\"></span>\u00fa<span class=\"__1 _3\"></span>ltimo <span class=\"__1 _7\"></span>trimestre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _6\"></span>amortiza<span class=\"__1 _6\"></span>ron <span class=\"__1 _6\"></span>20.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _7\"></span>A <span class=\"__1 _7\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de 2023 el saldo viv<span class=\"__1 _3\"></span>o de este pr\u00e9sta<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>o e<span class=\"ls3e\">ra</span> de 50.4<span class=\"__1 _3\"></span><span class=\"ls9\">05<span class=\"ls0_1\"> miles de <span class=\"__1 _3\"></span>euros.  </span></span>Cementos <span class=\"__1 _1a\"> </span>Po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tland  Val<span class=\"__1 _3\"></span>derrivas, <span class=\"__1 _1a\"> </span>S.A.  ten\u00eda <span class=\"__1 _1a\"> </span>tambi\u00e9n  firmadas <span class=\"__1 _1a\"> </span>dos <span class=\"__1 _32\"> </span>operaciones <span class=\"__1 _1a\"> </span>de  financiaci<span class=\"__1 _3\"></span>\u00f3n bilateral por imp<span class=\"__1 _3\"></span>orte de 25.000 y 50.000 <span class=\"__1 _3\"></span>miles de euros, con <span class=\"__1 _3\"></span>vencimientos juni<span class=\"__1 _3\"></span>o 2026 y juli<span class=\"__1 _3\"></span>o 2024 respectivament<span class=\"__1 _3\"></span>e y devenga<span class=\"ls1a\">ba</span>n un<span class=\"__1 _3\"></span> tipo de inter\u00e9s de Eur<span class=\"__1 _3\"></span>ibor m\u00e1s un diferencial<span class=\"__1 _3\"></span> de mercad<span class=\"__1 _3\"></span>o.  En <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>a\u00f1o <span class=\"__1 _2d\"> </span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>23 <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>realiz\u00f3 <span class=\"__1 _1a\"> </span>una <span class=\"__1 _32\"> </span>amortiza<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>voluntaria <span class=\"__1 _1a\"> </span>parcial <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>5.000 <span class=\"__1 _1a\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>la financiaci\u00f3n de 50.<span class=\"__1 _3\"></span>000 miles de euros, y <span class=\"__1 _3\"></span>con fecha 3 de octubre d<span class=\"__1 _3\"></span>e 2023 se formali<span class=\"__1 _3\"></span>z\u00f3<span class=\"__1 _6\"></span> la extensi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> de su vencimient<span class=\"__1 _3\"></span>o a julio 202<span class=\"__1 _3\"></span>5.  A 31 de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre de 2023 el saldo vivo de estos pr\u00e9stamos es de 25.000 y 45.000 miles de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os (25.000 y 50.0<span class=\"__1 _3\"></span>00 miles de e<span class=\"__1 _3\"></span>uros a 31 de dici<span class=\"__1 _3\"></span>embre de 2022).<span class=\"__1 _5f\"> </span>Adicionalmente,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>2022 <span class=\"__1 _7\"></span>firmar<span class=\"__1 _3\"></span>on <span class=\"__1 _7\"></span>dos <span class=\"__1 _6\"></span>l\u00edneas <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>total <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>25<span class=\"__1 _6\"></span>.000 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _3\"></span>cuyo <span class=\"__1 _3\"></span>plazo <span class=\"__1 _3\"></span>fue <span class=\"__1 _3\"></span>extendid<span class=\"__1 _3\"></span>o en <span class=\"__1 _20\"></span>un a\u00f1o <span class=\"__1 _3\"></span>durante <span class=\"__1 _20\"></span>el e<span class=\"__1 _3\"></span>jercicio <span class=\"__1 _3\"></span>2023. <span class=\"__1 _3\"></span>Al <span class=\"__1 _3\"></span>31 d<span class=\"__1 _3\"></span>e dici<span class=\"__1 _3\"></span>embre <span class=\"__1 _20\"></span>de 2023 <span class=\"__1 _20\"></span>se hab\u00edan dispuesto <span class=\"ls1b\">en<span class=\"__1 _3\"></span><span class=\"ls0_1\"> 11.031 miles d<span class=\"__1 _3\"></span>e euros. </span></span>3.<span class=\"ff9 ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff3_1\">Deudas con recurso limita<span class=\"__1 _20\"></span>do por financiaci\u00f3n de proyectos<span class=\"__1 _3\"></span>.</span></span><span class=\"ff9 ls0_1\"><span class=\"ff3_1\"><span class=\"ff1_1\"> </span></span></span>En las q<span class=\"__1 _3\"></span>ue se<span class=\"__1 _3\"></span> engl<span class=\"__1 _3\"></span>oban t<span class=\"__1 _3\"></span>odas aqu<span class=\"__1 _3\"></span>ellas finan<span class=\"__1 _3\"></span>ciaciones g<span class=\"__1 _20\"></span>arantizadas \u00fanicamente <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>el propio<span class=\"__1 _3\"></span> proye<span class=\"__1 _3\"></span>cto y<span class=\"__1 _3\"></span> por su capacidad de generaci\u00f3n de caja, que soportar\u00e1 la totalidad del pago del servicio de la <span class=\"__1 _6\"></span>deud<span class=\"__1 _3\"></span>a, y que, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>ning\u00fan <span class=\"__1 _6\"></span>caso, <span class=\"__1 _6\"></span>estar\u00e1 <span class=\"__1 _6\"></span>garantizado <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>matriz <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcciones <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _7\"></span>o cualquier otra empresa<span class=\"__1 _3\"></span> del Grup<span class=\"__1 _3\"></span>o FCC. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">FCC Medio A<span class=\"__1 _3\"></span>mbiente Reino<span class=\"__1 _3\"></span> Unido.  </span></span>En <span class=\"__1 _6\"></span>2018 <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>sociedad <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Energy <span class=\"__1 _6\"></span>Ltd, <span class=\"__1 _6\"></span>cuyos <span class=\"__1 _6\"></span>activos <span class=\"__1 _7\"></span>son <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>incineradoras <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Eastcroft <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Allington, emiti\u00f3 deuda por un importe nominal de 207.361 miles de libras. Esta deuda tiene un plazo de 20 a\u00f1os <span class=\"__1 _6\"></span>(vencimiento <span class=\"__1 _6\"></span>\u00faltimo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>1<span class=\"__1 _6\"></span>7 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2038) <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>tres <span class=\"__1 _7\"></span>tramos <span class=\"__1 _6\"></span>distintos, <span class=\"__1 _6\"></span>dos <span class=\"__1 _6\"></span>institucionales <span class=\"__1 _6\"></span>por importe nominal total inicial de <span class=\"__1 _6\"></span>145.0<span class=\"__1 _3\"></span>00 miles de libras <span class=\"__1 _6\"></span>descrit<span class=\"__1 _3\"></span>os en <span class=\"__1 _6\"></span>el apartado<span class=\"__1 _3\"></span> a) <span class=\"__1 _6\"></span>de esta misma nota, y uno comercial de 62.361 <span class=\"__1 _3\"></span>miles de libras de nominal. El tipo de inter\u00e9s del tramo comer<span class=\"__1 _3\"></span>cial es <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>tipo <span class=\"__1 _6\"></span>variable <span class=\"__1 _6\"></span>cubierto <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>una <span class=\"__1 _6\"></span>permuta <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>inter\u00e9s <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>vierte <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>fijo <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>margen ascendente hasta el <span class=\"__1 _3\"></span>2,75% d<span class=\"__1 _3\"></span>urante la vida del pr<span class=\"__1 _3\"></span>oyecto.  Se <span class=\"__1 _6\"></span>han realizado <span class=\"__1 _6\"></span>amortizac<span class=\"__1 _20\"></span>io<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del tramo <span class=\"__1 _6\"></span>comercial<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>2024 por <span class=\"__1 _6\"></span>importe nom<span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>al <span class=\"__1 _6\"></span>de 2.667 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>libras. A <span class=\"__1 _6\"></span>cierre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>la deuda <span class=\"__1 _6\"></span>nominal pendiente <span class=\"__1 _6\"></span>de amortizar <span class=\"__1 _6\"></span>del tramo <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omercial es de 44.384 miles de lib<span class=\"__1 _3\"></span>ras. La financiaci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _20\"></span>FCC Energy L<span class=\"__1 _3\"></span>td al s<span class=\"__1 _3\"></span>er una<span class=\"__1 _3\"></span> finan<span class=\"__1 _3\"></span>ciaci\u00f3n de <span class=\"__1 _3\"></span>proyect<span class=\"__1 _3\"></span>o incluye <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>garant\u00edas <span class=\"__1 _3\"></span>est\u00e1ndar<span class=\"__1 _3\"></span> de este <span class=\"__1 _6\"></span>tipo de financiaciones, como son <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> pignoraci\u00f3n de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> acciones <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>compa\u00f1\u00eda y del <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>esto de sus acti<span class=\"__1 _3\"></span>vos, que incluy<span class=\"__1 _3\"></span>en las soci<span class=\"__1 _3\"></span>edades que <span class=\"__1 _3\"></span>operan las d<span class=\"__1 _3\"></span>os plantas d<span class=\"__1 _3\"></span>e inciner<span class=\"__1 _3\"></span>aci\u00f3n de residuos. Por otr<span class=\"__1 _3\"></span>a p<span class=\"__1 _3\"></span>arte, <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ctubre<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de 2016 <span class=\"__1 _3\"></span>FCC (E<span class=\"__1 _3\"></span>&amp;M) <span class=\"__1 _3\"></span>Ltd, <span class=\"__1 _3\"></span>firm\u00f3 <span class=\"__1 _20\"></span>un contrat<span class=\"__1 _3\"></span>o de <span class=\"__1 _20\"></span>142 mill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _20\"></span>de libras <span class=\"__1 _20\"></span>para dise\u00f1ar, financiar, cons<span class=\"__1 _3\"></span>truir y operar el Centro de Recuperaci\u00f3n de Energ<span class=\"__1 _3\"></span>\u00eda y Recursos de Millerh<span class=\"__1 _3\"></span>ill<span class=\"__1 _3\"></span> (RERC, <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>siglas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>ingl\u00e9s), <span class=\"__1 _6\"></span>Midlothian, <span class=\"__1 _6\"></span>situado <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>afueras <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Edimburg<span class=\"__1 _3\"></span>o. <span class=\"__1 _7\"></span>La <span class=\"__1 _6\"></span>planta <span class=\"__1 _7\"></span>ten\u00eda inicialmente <span class=\"__1 _7\"></span>dos <span class=\"__1 _13\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>sindicad<span class=\"__1 _3\"></span>os, <span class=\"__1 _13\"></span>uno <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>impo<span class=\"__1 _6\"></span>rte <span class=\"__1 _7\"></span>nominal <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>75.<span class=\"ls19\">71<span class=\"__1 _6\"></span></span>3 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lib<span class=\"__1 _3\"></span>ras, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on vencimiento en <span class=\"__1 _7\"></span>agosto <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2042, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>otro<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>36.9<span class=\"ls19\">00<span class=\"__1 _6\"></span></span> miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>libras <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>nominal cuyo <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _6\"></span>se produjo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>mayo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2020. <span class=\"__1 _3\"></span>Los <span class=\"__1 _20\"></span>m\u00e1rgenes <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>con <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _20\"></span>2042 <span class=\"__1 _20\"></span>van <span class=\"__1 _20\"></span>desde el <span class=\"__1 _c\"></span>3% hasta<span class=\"__1 _20\"></span> el <span class=\"__1 _13\"></span>3,5%. <span class=\"__1 _13\"></span>Se <span class=\"__1 _2d\"></span>han <span class=\"__1 _13\"></span>realizado <span class=\"__1 _13\"></span>amortizaciones <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>nominal <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>2.557 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de libras. A cierre de <span class=\"__1 _3\"></span>2024 la deuda no<span class=\"__1 _3\"></span>minal pendiente d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizar es de 62.44<span class=\"__1 _3\"></span>7 miles de libras.<span class=\"__1 _3\"></span> En <span class=\"__1 _2d\"></span>junio <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>2024, <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"></span>Servicios <span class=\"__1 _13\"></span>Medio <span class=\"__1 _2d\"></span>Ambien<span class=\"__1 _3\"></span>te <span class=\"__1 _2d\"></span>complet\u00f3 <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>compra <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>negocio <span class=\"__1 _2d\"></span>de Urbaser <span class=\"__1 _1d\"> </span>en <span class=\"__1 _1d\"> </span>Reino <span class=\"__1 _37\"> </span>Unid<span class=\"__1 _3\"></span>o. <span class=\"__1 _1d\"> </span>La <span class=\"__1 _37\"> </span>adquisi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1d\"> </span>trajo <span class=\"__1 _1d\"> </span>consigo <span class=\"__1 _37\"> </span>la <span class=\"__1 _34\"> </span>financiaci\u00f3n <span class=\"__1 _34\"> </span>estructurada <span class=\"__1 _37\"> </span>d<span class=\"__1 _20\"></span>e Gloucestershire y la consoli<span class=\"__1 _3\"></span>daci\u00f3n de Mercia, de la que FCC Medio Ambiente Reino Unido ya ten\u00eda el 50% de las acci<span class=\"__1 _3\"></span>ones de la soci<span class=\"__1 _3\"></span>edad propietaria de<span class=\"__1 _3\"></span> la planta (nota 4). <span class=\"__1 _3\"></span> El <span class=\"__1 _20\"></span>proyecto <span class=\"__1 _20\"></span>Gloucestershir<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>engloba <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>construcci\u00f3n, <span class=\"__1 _20\"></span>operaci\u00f3n <span class=\"__1 _20\"></span>y <span class=\"__1 _c\"></span>mantenimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>planta <span class=\"__1 _20\"></span>EfW en el condado de Glou<span class=\"__1 _3\"></span>cestershire. En la a<span class=\"__1 _3\"></span>ctualidad esta plan<span class=\"__1 _3\"></span>ta est\u00e1 ya operati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a,<span class=\"__1 _3\"></span> y la deuda que s<span class=\"__1 _3\"></span>e ha <span class=\"__1 _20\"></span>utilizado <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>financiar <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nstrucci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _c\"></span>tiene <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>nominal <span class=\"__1 _20\"></span>vivo <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 de 147.000 <span class=\"__1 _3\"></span>miles de libras.  Se trata de una financiaci\u00f3n sindicada estructurada e<span class=\"__1 _3\"></span>n varios tramos. El tipo <span class=\"__1 _6\"></span>de inter\u00e9s<span class=\"__1 _3\"></span> variable de esta financiaci\u00f3n<span class=\"__1 _3\"></span> est\u00e1 cubierto c<span class=\"__1 _3\"></span>on una per<span class=\"__1 _3\"></span>muta de in<span class=\"__1 _3\"></span>ter\u00e9s que l<span class=\"__1 _3\"></span>o convierte<span class=\"__1 _3\"></span> en fijo m\u00e1s un<span class=\"__1 _3\"></span> margen<span class=\"__1 _20\"></span> que va desde un <span class=\"__1 _3\"></span>2,4% hasta un 4,0%. (nota <span class=\"__1 _3\"></span>23).<span class=\"__1 _5f\"> </span>Esta <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>tiene <span class=\"__1 _7\"></span>un <span class=\"__1 _6\"></span>plazo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>22 <span class=\"__1 _7\"></span>a\u00f1os, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>vencimiento <span class=\"__1 _6\"></span>final <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>marzo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2042. <span class=\"__1 _6\"></span>Se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>realizado amortizaciones duran<span class=\"__1 _3\"></span>te 2024 por i<span class=\"__1 _3\"></span>mporte no<span class=\"__1 _3\"></span>minal de 4.300 mile<span class=\"__1 _3\"></span>s de libras. El p<span class=\"__1 _3\"></span>royecto d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Mercia in<span class=\"__1 _3\"></span>cluye <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>construcci\u00f3n <span class=\"__1 _20\"></span>y operac<span class=\"__1 _3\"></span>i\u00f3n d<span class=\"__1 _3\"></span>e m\u00e1s <span class=\"__1 _20\"></span>de 25 <span class=\"__1 _3\"></span>instala<span class=\"__1 _3\"></span>ciones, <span class=\"__1 _3\"></span>entre la<span class=\"__1 _3\"></span>s q<span class=\"__1 _3\"></span>ue destacan una plan<span class=\"__1 _3\"></span>ta EfW, u<span class=\"__1 _20\"></span>na planta separadora de <span class=\"__1 _3\"></span>materiales, cua<span class=\"__1 _20\"></span>tro estaciones de transfe<span class=\"__1 _3\"></span>rencia<span class=\"__1 _3\"></span> y 1<span class=\"__1 _3\"></span>7 puntos<span class=\"__1 _3\"></span> li<span class=\"__1 _3\"></span>mpios. <span class=\"__1 _3\"></span>La d<span class=\"__1 _3\"></span>euda <span class=\"__1 _20\"></span>tiene dos <span class=\"__1 _20\"></span>tramos, a<span class=\"__1 _3\"></span>mbos con <span class=\"__1 _20\"></span>vencimiento <span class=\"__1 _3\"></span>final <span class=\"__1 _3\"></span>en 20<span class=\"__1 _3\"></span>29 <span class=\"__1 _3\"></span>y c<span class=\"__1 _3\"></span>on un <span class=\"__1 _20\"></span>tipo fijo de 6,31%.<span class=\"__1 _3\"></span> A cierre de 2024 la <span class=\"__1 _6\"></span>deud<span class=\"__1 _3\"></span>a nominal pendiente<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>amo<span class=\"__1 _3\"></span>rtizar es de 115.630 miles de libras y durante el 2024 se han realiz<span class=\"__1 _3\"></span>ado amortizacion<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or importe nominal de 5.<span class=\"__1 _3\"></span>847 miles de l<span class=\"__1 _20\"></span>ibras.<span class=\"__1 _6\"></span> Como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _7\"></span>anterior, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>dici<span class=\"__1 _20\"></span>embre <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>contab<span class=\"__1 _3\"></span>le <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>eudas <span class=\"__1 _13\"></span>con<span class=\"__1 _20\"></span> entidades <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>cr\u00e9dito <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>FCC <span class=\"__1 _1a\"> </span>Medio <span class=\"__1 _2d\"> </span>Ambiente <span class=\"__1 _1a\"> </span>Rein<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>Unido, <span class=\"__1 _1a\"> </span>S.L.U, <span class=\"__1 _1a\"> </span>corresp<span class=\"__1 _3\"></span>onden <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>UBB <span class=\"__1 _1a\"> </span>Waste (Gloucester) <span class=\"__1 _20\"></span>L<span class=\"__1 _6\"></span>td. <span class=\"__1 _20\"></span>178.552 miles<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> euros,<span class=\"__1 _3\"></span> Mercia<span class=\"__1 _3\"></span> Was<span class=\"__1 _20\"></span>te<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>Management, Ltd.<span class=\"__1 _20\"></span> 139.452 <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> euros,<span class=\"__1 _3\"></span> FCC <span class=\"__1 _1a\"> </span>Energy <span class=\"__1 _2d\"> </span>Ltd. <span class=\"__1 _1a\"> </span>52.107 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>(52.679 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>31<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>2023) <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>FCC <span class=\"__1 _2d\"> </span>E&amp;M (Edimburgo), <span class=\"__1 _13\"></span>participada <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"></span>sociedad <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"> </span>Environment <span class=\"__1 _13\"></span>Developments <span class=\"__1 _2d\"></span>Ltd., <span class=\"__1 _13\"></span> <span class=\"__1 _2d\"></span>74.516 <span class=\"__1 _2d\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(73.944 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023); <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>rec<span class=\"__1 _20\"></span>urso<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>limitad<span class=\"__1 _20\"></span>o <span class=\"__1 _2d\"></span>por financiaci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>proye<span class=\"__1 _3\"></span>cto, <span class=\"__1 _6\"></span>h<span class=\"__1 _3\"></span>asta <span class=\"__1 _6\"></span>el importe <span class=\"__1 _6\"></span>total <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontable <span class=\"__1 _6\"></span>de 481.983 m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de euros, <span class=\"__1 _6\"></span>corr<span class=\"__1 _3\"></span>esponde a deuda de otras soci<span class=\"__1 _3\"></span>edades que integran<span class=\"__1 _3\"></span> el Grupo FC<span class=\"__1 _3\"></span>C en Reino Unid<span class=\"__1 _3\"></span>o.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">La <span class=\"__1 _20\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Aquajerez, <span class=\"__1 _20\"></span>S.L. <span class=\"__1 _20\"></span>se firm\u00f3 <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>2016 <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>ascend\u00eda <span class=\"__1 _20\"></span>a un <span class=\"__1 _c\"></span>importe n<span class=\"__1 _3\"></span>ominal <span class=\"__1 _c\"></span>de <span class=\"ls9\">40</span>.0<span class=\"__1 _3\"></span>00 <span class=\"__1 _20\"></span>miles </span></span>de <span class=\"__1 _3\"></span>euros,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>plazo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>15 a<span class=\"__1 _3\"></span>\u00f1os <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>amortizacione<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span>mestrales <span class=\"__1 _20\"></span>desde <span class=\"__1 _20\"></span>enero <span class=\"__1 _20\"></span>2017. <span class=\"__1 _20\"></span>D<span class=\"__1 _6\"></span>uran<span class=\"__1 _3\"></span>te <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>2019 FCC Aqualia, <span class=\"__1 _6\"></span>S.A. que ya <span class=\"__1 _6\"></span>os<span class=\"__1 _3\"></span>tentaba el 5<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>% <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>esta<span class=\"__1 _3\"></span> sociedad, adquiri\u00f3 <span class=\"__1 _6\"></span>el 49% restante y <span class=\"__1 _6\"></span>procedi\u00f3<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> la ampliaci\u00f3n del cr\u00e9di<span class=\"__1 _3\"></span>to inicial ha<span class=\"__1 _3\"></span>sta un importe no<span class=\"__1 _3\"></span>minal de <span class=\"ls19\">65</span>.000 miles de <span class=\"__1 _3\"></span>euros.  A <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>contable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>esta <span class=\"__1 _7\"></span>deuda <span class=\"__1 _7\"></span>asciende <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>39.989 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros (4<span class=\"ls0_1\">4.742 miles en <span class=\"__1 _3\"></span>2023<span class=\"ls17\">).</span> </span>\u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Sociedad <span class=\"__1 _13\"></span>Concesionaria <span class=\"__1 _2d\"></span>Tranv\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>Murcia, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _1a\"> </span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _2d\"> </span>durante <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>ejerci<span class=\"__1 _3\"></span>cio <span class=\"__1 _2d\"></span>2022 <span class=\"__1 _2d\"></span>pas\u00f3 <span class=\"__1 _2d\"> </span>a </span></span>ostentar el <span class=\"__1 _3\"></span>control d<span class=\"__1 _3\"></span>e esta <span class=\"__1 _3\"></span>sociedad, inc<span class=\"__1 _3\"></span>orporando un impor<span class=\"__1 _3\"></span>te contable <span class=\"__1 _3\"></span>de 104.8<span class=\"__1 _3\"></span>98 miles de <span class=\"__1 _3\"></span>euros<span class=\"__1 _20\"></span> de deuda con entidade<span class=\"__1 _3\"></span>s de cr\u00e9dit<span class=\"__1 _3\"></span>o a 31 de diciembr<span class=\"__1 _3\"></span>e de 2022. Esta <span class=\"__1 _2c\"> </span>financiaci\u00f3n  corresponde  a <span class=\"__1 _2c\"> </span>un <span class=\"__1 _2c\"> </span>cr\u00e9dito <span class=\"__1 _2c\"> </span>sindicado <span class=\"__1 _2c\"> </span>estructurado  en <span class=\"__1 _2c\"> </span>febrero <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>2018,  con amortizaciones<span class=\"__1 _3\"></span> semestrales y vencimiento<span class=\"__1 _3\"></span> final 30 de junio de 2037. A 31 de diciembre de 2023 el<span class=\"__1 _3\"></span> importe contabl<span class=\"__1 _3\"></span>e de esta deuda ascend\u00eda a<span class=\"__1 _3\"></span> 101.677 <span class=\"__1 _3\"></span>miles de euros. Durante <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>amortiza <span class=\"__1 _6\"></span>anticipadament<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>anciaci\u00f3n <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>fondos propios. \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ffc\">Dentro <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>\u201cResto <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Deudas <span class=\"__1 _2d\"> </span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _2d\"> </span>recurso <span class=\"__1 _1a\"> </span>limitado <span class=\"__1 _2d\"></span>por <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>proye<span class=\"__1 _3\"></span>ctos\u201d <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>incluyen </span></span>sociedades <span class=\"__1 _20\"></span>con <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>proyecto <span class=\"__1 _20\"></span>de las<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>\u00e1reas d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Agua, <span class=\"__1 _20\"></span>destaca Aq<span class=\"__1 _3\"></span>uos <span class=\"__1 _20\"></span>El <span class=\"__1 _3\"></span>Realito, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>C.V.<span class=\"__1 _3\"></span> con <span class=\"__1 _38\"> </span>saldo <span class=\"__1 _38\"> </span>contable <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>31.007 <span class=\"__1 _38\"> </span>miles <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>euros; <span class=\"__1 _38\"> </span>y <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>Medioambientales, <span class=\"__1 _14\"> </span>Gipuzkoa Ingurumena Bi, S.A. c<span class=\"__1 _3\"></span>on saldo contable d<span class=\"__1 _3\"></span>e 19.868 mile<span class=\"__1 _3\"></span>s de euros. A <span class=\"__1 _6\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>producid<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>incumpli<span class=\"__1 _3\"></span>mientos de <span class=\"__1 _6\"></span>ratios financieros <span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>ociados a <span class=\"__1 _6\"></span>las deudas <span class=\"__1 _20\"></span>por finan<span class=\"__1 _3\"></span>ciaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>proyecto, <span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mando <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>tampoco <span class=\"__1 _20\"></span>se in<span class=\"__1 _3\"></span>cumplir\u00e1n <span class=\"__1 _20\"></span>durante <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>2025. Las <span class=\"__1 _20\"></span>garant\u00edas <span class=\"__1 _c\"></span>o<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>orgadas <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>estos <span class=\"__1 _3\"></span>pr\u00e9stamos <span class=\"__1 _c\"></span>son <span class=\"__1 _20\"></span>reales <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>basan <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>financiados <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>repagan la  deuda  con  los  propios  flujos,  sin  que  existan  garant\u00edas  ad<span class=\"__1 _3\"></span>icionales  otorgad<span class=\"__1 _3\"></span>as  por  la  Sociedad Dominante <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>pignoraci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>acciones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>veh\u00edculo <span class=\"__1 _20\"></span>propietarias <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>citados <span class=\"__1 _c\"></span>activos financieros que pu<span class=\"__1 _3\"></span>edan haberse c<span class=\"__1 _3\"></span>oncedido en su cas<span class=\"__1 _3\"></span>o.<span class=\"__1 _5f\"> </span>El detall<span class=\"__1 _3\"></span>e de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>deudas <span class=\"__1 _3\"></span>con entidad<span class=\"__1 _3\"></span>es de<span class=\"__1 _3\"></span> cr\u00e9di<span class=\"__1 _3\"></span>to por<span class=\"__1 _3\"></span> di<span class=\"__1 _3\"></span>visa e <span class=\"__1 _3\"></span>importes<span class=\"__1 _3\"></span> dispues<span class=\"__1 _3\"></span>tos <span class=\"__1 _3\"></span>a 31 d<span class=\"__1 _20\"></span>e diciembre d<span class=\"__1 _3\"></span>e 2024 y 2023 es el sigu<span class=\"__1 _3\"></span>iente: Euros D\u00f3lares USA Libras esterlinas Resto Total 2024<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos 10 <span class=\"ls0_1\"> </span>- - - 10 <span class=\"ls0_1\"> </span>Deuda sin recurso a la dominante 1.413.628  93.306  - 3.974  1.510.908  Deudas con recurso  limitado por  financiaci\u00f3n de proyectos 68.791  - 481.983  35.078  585.852  1.482.429 <span class=\"ls0_1\"> </span>93.306 <span class=\"ls0_1\"> </span>481.983 <span class=\"ls0_1\"> </span>39.052 <span class=\"ls0_1\"> </span>2.096.770 <span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos y pr\u00e9stamos 73 <span class=\"ls0_1\"> </span>- - - 73 <span class=\"ls0_1\"> </span>Deuda sin recurso a la dominante 2.150.117  154.629  - 11.985  2.316.731  Deudas con recurso  limitado por  financiaci\u00f3n de proyectos 177.388  - 167.089  48.648  393.125  2.327.578 <span class=\"ls0_1\"> </span>154.629 <span class=\"ls0_1\"> </span>167.089 <span class=\"ls0_1\"> </span>60.633 <span class=\"ls0_1\"> </span>2.709.929 <span class=\"ls0_1\"> </span>Los <span class=\"__1 _7\"></span>cr\u00e9ditos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>d\u00f3lares <span class=\"__1 _7\"></span>USA <span class=\"__1 _7\"></span>financian <span class=\"__1 _13\"></span>pr<span class=\"__1 _3\"></span>incipalmente <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>segmento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Ser<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ici<span class=\"__1 _3\"></span>os Medioambientales <span class=\"__1 _38\"> </span>en <span class=\"__1 _18\"> </span>Estados <span class=\"__1 _38\"> </span>Unidos; <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>contratados <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>libras <span class=\"__1 _18\"> </span>esterlinas <span class=\"__1 _38\"> </span>corresponden <span class=\"__1 _38\"> </span>a <span class=\"__1 _18\"> </span>las financiaciones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tivos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Medi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>Ambiente <span class=\"__1 _6\"></span>Reino <span class=\"__1 _6\"></span>Unido; y <span class=\"__1 _7\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Rest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>monedas <span class=\"__1 _6\"></span>destaca <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> 2024 la <span class=\"__1 _6\"></span>finan<span class=\"__1 _3\"></span>ciaci\u00f3n de Aquos El <span class=\"__1 _6\"></span>Realito, S.A. de C.V. <span class=\"__1 _6\"></span>en pesos mexicanos por importe <span class=\"__1 _6\"></span>de 31.007 miles y <span class=\"ls0_1\">Qatarat Saquia <span class=\"__1 _3\"></span>Desalinati<span class=\"__1 _3\"></span>on en riyales saud\u00edes p<span class=\"__1 _3\"></span>or importe de<span class=\"__1 _3\"></span> 4.071 miles de e<span class=\"__1 _3\"></span>uros<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3e\"> </span><span class=\"ff3_1\">Otros pasivos<span class=\"__1 _3\"></span> financieros <span class=\"__1 _3\"></span>no corrientes </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>No corrientes Deuda por arrendamiento (nota 10) 382.031  358.372  Deudas financieras terceros ajenos al grupo 54.179  100.328  Pasivos por derivados financieros (nota 23) 1.418  1.700  Fianzas y dep\u00f3sitos recibidos 52.979  71.918  Otros conceptos 33.774  40.114  524.381 <span class=\"ls0_1\"> </span>572.432 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>reclasificado <span class=\"__1 _13\"></span>a <span class=\"__1 _6\"></span>\u201dPasivos <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>activos <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _7\"></span>mantenidos para la venta\u201d 43.443 miles de euros que aportaban<span class=\"__1 _3\"></span> a 31 de m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yo de 2024 los segmentos de <span class=\"__1 _6\"></span><span class=\"ff1_1\">actividad<span class=\"__1 _20\"></span> </span>de Cemento e Inm<span class=\"__1 _3\"></span>obiliaria al ep\u00edg<span class=\"__1 _3\"></span>rafe de balance \u201cO<span class=\"__1 _3\"></span>tros pasivos fin<span class=\"__1 _3\"></span>ancieros no c<span class=\"__1 _3\"></span>orrientes\u201d (nota <span class=\"__1 _3\"></span>5).<span class=\"ff1_1\"> </span>El <span class=\"__1 _14\"> </span>ep\u00edgrafe <span class=\"__1 _2c\"> </span>\u201cDeudas <span class=\"__1 _14\"> </span>financieras <span class=\"__1 _2c\"> </span>terceros <span class=\"__1 _2c\"> </span>ajenos <span class=\"__1 _14\"> </span>al <span class=\"__1 _2c\"> </span>grupo\u201d <span class=\"__1 _38\"> </span><span class=\"ff1_1\">incluye <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>put <span class=\"__1 _14\"> </span>sobre <span class=\"__1 _2c\"> </span>la <span class=\"__1 _14\"> </span>participaci\u00f3n </span>minoritaria <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _c\"></span>sociedad <span class=\"__1 _20\"></span>Municipal <span class=\"__1 _c\"></span>District <span class=\"__1 _3\"></span>Servic<span class=\"__1 _3\"></span>es, <span class=\"__1 _c\"></span>Llc., ad<span class=\"__1 _3\"></span>quirida<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>importe de 3<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>446 miles <span class=\"__1 _6\"></span>de euros a 3<span class=\"__1 _6\"></span>1 de diciembre de <span class=\"__1 _6\"></span>2024 (2.443 <span class=\"__1 _6\"></span>mile<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> euros <span class=\"__1 _6\"></span>a 31 de <span class=\"__1 _6\"></span>diciembre de 2023<span class=\"__1 _6\"></span>)<span class=\"__1 _3\"></span> (notas 4 <span class=\"__1 _20\"></span>y 18). A<span class=\"__1 _3\"></span> 31 <span class=\"__1 _3\"></span>de d<span class=\"__1 _3\"></span>iciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2023 inclu<span class=\"__1 _3\"></span>\u00eda ad<span class=\"__1 _3\"></span>em\u00e1s el<span class=\"__1 _3\"></span> put <span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>br<span class=\"__1 _3\"></span>e la<span class=\"__1 _3\"></span> participac<span class=\"__1 _3\"></span>i<span class=\"ls31\">\u00f3n</span> <span class=\"__1 _3\"></span>minoritaria <span class=\"__1 _20\"></span>en el Grupo <span class=\"__1 _6\"></span>GGU <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>54.<span class=\"__1 _6\"></span>333<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>este <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>reclasificado <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>Otros pasivos financier<span class=\"__1 _3\"></span>os corrientes.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _2c\"> </span>\u201cPasivos  por <span class=\"__1 _14\"> </span>derivad<span class=\"__1 _3\"></span>os  financieros\u201d, <span class=\"__1 _2c\"> </span>se <span class=\"__1 _2c\"> </span>incluyen  principalmente <span class=\"__1 _2c\"> </span>los  derivados <span class=\"__1 _2c\"> </span>financieros <span class=\"__1 _2c\"> </span>de cobertura de riesgos,<span class=\"__1 _3\"></span> fundamentalm<span class=\"__1 _3\"></span>ente permutas d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span>s de inter\u00e9s (nota 23<span class=\"ls16\">).</span> d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Otros pasivos financiero<span class=\"__1 _3\"></span>s corrientes </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Corrientes Deuda por arrendamiento (nota 10) 86.800  76.478  Dividendo activo a pagar 595 <span class=\"ls0_1\"> </span>29.758  Deudas financieras terceros ajenos al grupo 76.512  15.030  Proveedores de inmovilizado y efectos  a pagar 56.636  168.968  Deudas con empresas asociadas y negocios conjuntos 4.413  6.052  Pasivos por derivados financieros (nota 23) 162 <span class=\"ls0_1\"> </span>19 <span class=\"ls0_1\"> </span>Fianzas y dep\u00f3sitos recibidos 57.756  57.540  Otros conceptos 11.712  499 <span class=\"ls0_1\"> </span>294.586 <span class=\"ls0_1\"> </span>354.344<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Otros pasivos financiero<span class=\"__1 _3\"></span>s corrientes </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Corrientes Deuda por arrendamiento (nota 10) 86.800  76.478  Dividendo activo a pagar 595 <span class=\"ls0_1\"> </span>29.758  Deudas financieras terceros ajenos al grupo 76.512  15.030  Proveedores de inmovilizado y efectos  a pagar 56.636  168.968  Deudas con empresas asociadas y negocios conjuntos 4.413  6.052  Pasivos por derivados financieros (nota 23) 162 <span class=\"ls0_1\"> </span>19 <span class=\"ls0_1\"> </span>Fianzas y dep\u00f3sitos recibidos 57.756  57.540  Otros conceptos 11.712  499 <span class=\"ls0_1\"> </span>294.586 <span class=\"ls0_1\"> </span>354.344<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff3_1\">Otros pasivos financiero<span class=\"__1 _3\"></span>s corrientes </span></span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Corrientes Deuda por arrendamiento (nota 10) 86.800  76.478  Dividendo activo a pagar 595 <span class=\"ls0_1\"> </span>29.758  Deudas financieras terceros ajenos al grupo 76.512  15.030  Proveedores de inmovilizado y efectos  a pagar 56.636  168.968  Deudas con empresas asociadas y negocios conjuntos 4.413  6.052  Pasivos por derivados financieros (nota 23) 162 <span class=\"ls0_1\"> </span>19 <span class=\"ls0_1\"> </span>Fianzas y dep\u00f3sitos recibidos 57.756  57.540  Otros conceptos 11.712  499 <span class=\"ls0_1\"> </span>294.586 <span class=\"ls0_1\"> </span>354.344<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "21.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>OTROS PASIVOS NO COR<span class=\"__1 _3\"></span>RIENTES El presente ep\u00edgrafe incluye principalmente las obligaciones de ejecuci\u00f3n en el marco de la concesi\u00f3n de la planta d<span class=\"__1 _3\"></span>e Buckinghamshire<span class=\"__1 _20\"></span> (<span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>ta 11) derivadas<span class=\"__1 _20\"></span> del cobro del comp<span class=\"__1 _3\"></span>onente intang<span class=\"__1 _3\"></span>ible de acuerd<span class=\"__1 _20\"></span>o a las <span class=\"__1 _3\"></span>condicione<span class=\"__1 _3\"></span>s estable<span class=\"__1 _20\"></span>cidas en <span class=\"__1 _3\"></span>el c<span class=\"__1 _3\"></span>ontrato <span class=\"__1 _3\"></span>por i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _3\"></span>de 11<span class=\"__1 _3\"></span>2.148 <span class=\"__1 _3\"></span>miles de<span class=\"__1 _3\"></span> eu<span class=\"__1 _3\"></span>ros a <span class=\"__1 _20\"></span>31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 (111.0<span class=\"__1 _3\"></span>22 miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 2023<span class=\"ls17\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "21.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>OTROS PASIVOS NO COR<span class=\"__1 _3\"></span>RIENTES El presente ep\u00edgrafe incluye principalmente las obligaciones de ejecuci\u00f3n en el marco de la concesi\u00f3n de la planta d<span class=\"__1 _3\"></span>e Buckinghamshire<span class=\"__1 _20\"></span> (<span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>ta 11) derivadas<span class=\"__1 _20\"></span> del cobro del comp<span class=\"__1 _3\"></span>onente intang<span class=\"__1 _3\"></span>ible de acuerd<span class=\"__1 _20\"></span>o a las <span class=\"__1 _3\"></span>condicione<span class=\"__1 _3\"></span>s estable<span class=\"__1 _20\"></span>cidas en <span class=\"__1 _3\"></span>el c<span class=\"__1 _3\"></span>ontrato <span class=\"__1 _3\"></span>por i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _3\"></span>de 11<span class=\"__1 _3\"></span>2.148 <span class=\"__1 _3\"></span>miles de<span class=\"__1 _3\"></span> eu<span class=\"__1 _3\"></span>ros a <span class=\"__1 _20\"></span>31 de dicie<span class=\"__1 _3\"></span>mbre de 2024 (111.0<span class=\"__1 _3\"></span>22 miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 2023<span class=\"ls17\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "22.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>ACREEDORES COMERCIAL<span class=\"__1 _3\"></span>ES Y OTRAS CUE<span class=\"__1 _3\"></span>NTAS A PAGAR La <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omposici\u00f3n del ep\u00edgrafe <span class=\"__1 _6\"></span>del pasivo <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el balance <span class=\"__1 _6\"></span>\u201cAcreed<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>res comerciales y otras <span class=\"__1 _6\"></span>cuentas a pagar\u201d a 31 de diciembr<span class=\"__1 _3\"></span>e de 2024 y del 20<span class=\"__1 _3\"></span>23 se correspond<span class=\"__1 _3\"></span>e con el siguien<span class=\"__1 _3\"></span>te detalle: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Proveedores 1.118.620  1.252.628  Pasivos por impuesto corriente (nota 24) 52.870  39.254  Otras deudas con Administraciones P\u00fablicas (nota 24) 364.269  314.808  Anticipos de clientes (nota 16) 638.660  646.686  Remuneraciones pendientes de pago 116.448  96.521  Otros acreedores 436.074  427.151  2.726.941 <span class=\"ls0_1\"> </span>2.777.048<span class=\"__1 _5f\"> </span>E<span class=\"ffc\">l <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _2d\"> </span>tiene <span class=\"__1 _1a\"> </span>suscrito<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>con <span class=\"__1 _2d\"> </span>diversas <span class=\"__1 _1a\"> </span>entidad<span class=\"__1 _3\"></span>es <span class=\"__1 _1a\"> </span>fina<span class=\"__1 _3\"></span>ncieras <span class=\"__1 _1a\"> </span>contrat<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>l\u00edneas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>\u201cconfirming\u201d <span class=\"__1 _2d\"> </span>y </span>similares <span class=\"__1 _6\"></span>para facilitar el <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>ago anticipado <span class=\"__1 _6\"></span>a sus <span class=\"__1 _6\"></span>prove<span class=\"__1 _3\"></span>edores, de <span class=\"__1 _6\"></span>acuerdo con <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> cuales, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>veedor puede <span class=\"__1 _2d\"> </span>realizar <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>derecho <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>cobro <span class=\"__1 _1a\"> </span>frente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>emp<span class=\"__1 _3\"></span>resas <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo, <span class=\"__1 _2d\"> </span>o<span class=\"__1 _6\"></span>bteni<span class=\"__1 _20\"></span>endo <span class=\"__1 _1a\"> </span>el importe <span class=\"__1 _c\"></span>facturado <span class=\"__1 _20\"></span>deducid<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>costes <span class=\"__1 _c\"></span>financieros <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>descuento <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>comisiones <span class=\"__1 _c\"></span>aplicadas <span class=\"__1 _c\"></span>por <span class=\"__1 _3\"></span>las <span class=\"__1 _c\"></span>citadas entidades <span class=\"__1 _13\"></span>y<span class=\"__1 _3\"></span>, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>algunos <span class=\"__1 _13\"></span>casos, <span class=\"__1 _7\"></span>importes <span class=\"__1 _13\"></span>ret<span class=\"__1 _3\"></span>enidos <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>concepto <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>garant\u00eda. <span class=\"__1 _7\"></span>El <span class=\"__1 _13\"></span>importe <span class=\"__1 _7\"></span>total <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>las l\u00edneas <span class=\"__1 _3\"></span>contratadas <span class=\"__1 _3\"></span>asciend<span class=\"__1 _20\"></span>e a 26.8<span class=\"__1 _3\"></span>66 mil<span class=\"__1 _20\"></span>es de <span class=\"__1 _3\"></span>euros <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>3<span class=\"__1 _6\"></span>1 <span class=\"__1 _20\"></span>de dicie<span class=\"__1 _3\"></span>mbre d<span class=\"__1 _3\"></span>e 2<span class=\"__1 _3\"></span>024 (<span class=\"__1 _3\"></span>56.423 miles <span class=\"__1 _20\"></span>de euros<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>20<span class=\"ls9\">23</span>), <span class=\"__1 _6\"></span>siend<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>saldo <span class=\"__1 _6\"></span>dispuest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2.609 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> 2024 <span class=\"__1 _13\"></span>(10.626 <span class=\"__1 _2d\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>20<span class=\"ls9\">23</span>). <span class=\"__1 _13\"></span>La <span class=\"__1 _2d\"></span>disminuci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>saldos <span class=\"__1 _13\"></span>anteriores atiende  principalmente  a  la  inclusi\u00f3n  en  el <span class=\"__1 _2c\"> </span>ejercicio  2023  de  los  saldos <span class=\"__1 _2c\"> </span>correspondient<span class=\"__1 _3\"></span>es  a <span class=\"__1 _2c\"> </span>las actividades de <span class=\"__1 _6\"></span>Ce<span class=\"__1 _3\"></span>mentos e Inmo<span class=\"__1 _6\"></span>bil<span class=\"__1 _3\"></span>iaria, mientras que en <span class=\"__1 _6\"></span>el 2024 <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> incluyen, al <span class=\"__1 _6\"></span>haber sido <span class=\"__1 _6\"></span>obj<span class=\"__1 _3\"></span>eto ambas <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>escisi\u00f3n <span class=\"__1 _6\"></span>parcial <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>Inmocemento <span class=\"__1 _6\"></span>(nota 2). <span class=\"__1 _13\"></span>Los <span class=\"__1 _2d\"></span>citados <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>modifican <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>principale<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>condiciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>pago <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>mismos <span class=\"__1 _13\"></span>(tipo <span class=\"__1 _2d\"></span>de inter\u00e9s, plazo <span class=\"__1 _3\"></span>o importe), por l<span class=\"__1 _3\"></span>o que se mantien<span class=\"__1 _3\"></span>en clasificados co<span class=\"__1 _3\"></span>mo pasivos comerciales. En <span class=\"__1 _20\"></span>relaci\u00f3n <span class=\"__1 _c\"></span>con <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>Resoluci\u00f3n <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>Instituto <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Contabilidad <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Auditor\u00eda <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Cuentas <span class=\"__1 _c\"></span>(ICAC) <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>29 <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>enero de <span class=\"__1 _3\"></span>2016, <span class=\"__1 _20\"></span>dictada <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>cumplimiento <span class=\"__1 _20\"></span>del <span class=\"__1 _3\"></span>mandato <span class=\"__1 _20\"></span>de la <span class=\"__1 _c\"></span>Disposici\u00f3n Ad<span class=\"__1 _3\"></span>icional <span class=\"__1 _20\"></span>Segunda <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>Ley <span class=\"__1 _3\"></span>31/2014, de <span class=\"__1 _6\"></span>3 de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>y que <span class=\"__1 _6\"></span>modifica a <span class=\"__1 _6\"></span>la Disposici\u00f3n <span class=\"__1 _6\"></span>Adicional Tercera <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>la Ley <span class=\"__1 _6\"></span>15/<span class=\"__1 _3\"></span>2010, <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> 5<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>julio,<span class=\"__1 _3\"></span> por <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>establ<span class=\"__1 _3\"></span>ecen <span class=\"__1 _7\"></span>medidas <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>lucha <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontra <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>a <span class=\"__1 _13\"></span>morosidad <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>eraciones<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>comerciales<span class=\"__1 _20\"></span>, <span class=\"__1 _13\"></span>se expone a <span class=\"__1 _6\"></span>continuaci<span class=\"__1 _3\"></span>\u00f3n un <span class=\"__1 _6\"></span>cuadro con informaci\u00f3n sobre <span class=\"__1 _6\"></span>el per\u00edodo medio <span class=\"__1 _6\"></span>de pago a <span class=\"__1 _6\"></span>proveed<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>res de las entidades radicadas en Espa\u00f1a, para aquellas operaciones<span class=\"__1 _3\"></span> comerciales deveng<span class=\"__1 _3\"></span>adas desde la fecha de entrada en vig<span class=\"__1 _3\"></span>or de la citada Ley <span class=\"__1 _3\"></span>31/2014, es de<span class=\"__1 _3\"></span>cir, el 24 de di<span class=\"__1 _3\"></span>ciembre de 2<span class=\"__1 _3\"></span>014. Adicionalmente <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Ley <span class=\"__1 _7\"></span>18/2022 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>28<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>sep<span class=\"__1 _3\"></span>tiembre, <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>creaci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>creci<span class=\"__1 _3\"></span>mient<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>mpresas, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el art\u00edculo <span class=\"__1 _2c\"> </span>9 <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>cap\u00edtulo <span class=\"__1 _2c\"> </span>IV <span class=\"__1 _2c\"> </span>incorpora <span class=\"__1 _14\"> </span>la  o<span class=\"__1 _6\"></span>blig<span class=\"__1 _3\"></span>atoriedad<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>informar <span class=\"__1 _14\"> </span>de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _14\"> </span>indicadores<span class=\"ls49\">:  </span>volumen monetario <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>n\u00famero <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>facturas <span class=\"__1 _c\"></span>pagadas <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>periodo <span class=\"__1 _20\"></span>inferior <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>m\u00e1xi<span class=\"__1 _3\"></span>mo <span class=\"__1 _20\"></span>establecido <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>normativa<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>morosidad <span class=\"__1 _c\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>porcentaje <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>suponen <span class=\"__1 _20\"></span>sobre <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>n\u00famero <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>facturas <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>sobre <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>total <span class=\"__1 _20\"></span>monetario de los pagos a sus pr<span class=\"__1 _3\"></span>oveedores.<span class=\"ff5 fs5\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>D\u00edas D\u00edas Per\u00edodo medio de pago a proveedores 59 <span class=\"ls0_1\"> </span>76 <span class=\"ls0_1\"> </span>Ratio de operaciones pagadas 58 <span class=\"ls0_1\"> </span>77 <span class=\"ls0_1\"> </span>Ratio de operaciones pendientes de pag<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> 68 <span class=\"ls0_1\"> </span>71 <span class=\"ls0_1\"> </span>Importe Importe Total pagos pendientes 196.715  358.684  Importe Importe Total pagos realizados 2.388.842  2.589.106  Total pagos realizados en un periodo inferior al  m\u00e1ximo establecido en la normativa de morosidad 1.165.358  1.053.926  Ratio (%) 49 <span class=\"ls0_1\"> </span>41 <span class=\"ls0_1\"> </span>N\u00famero N\u00famero N\u00famero total de facturas pagadas en el periodo 622.779  711.135  N\u00famero de facturas pagadas en un periodo  inferior al m\u00e1ximo establecido en la normativa de morosidad 483.905  338.161  Ratio (%) 78 <span class=\"ls0_1\"> </span>48<span class=\"__1 _5f\"> </span>En el <span class=\"__1 _20\"></span>cuadro anterior <span class=\"__1 _20\"></span>no se <span class=\"__1 _20\"></span>incluyen datos <span class=\"__1 _20\"></span>correspondientes a <span class=\"__1 _20\"></span>los seg<span class=\"__1 _3\"></span>mentos d<span class=\"__1 _20\"></span>e actividad <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Cemento<span class=\"__1 _3\"></span> e  Inmobiliaria<span class=\"__1 _20\"></span>  para  el <span class=\"__1 _32\"> </span>eje<span class=\"__1 _3\"></span>rcicio  202<span class=\"__1 _3\"></span>4  debido<span class=\"__1 _3\"></span>  a <span class=\"__1 _32\"> </span>su  b<span class=\"__1 _3\"></span>aja  una <span class=\"__1 _1a\"> </span>vez  perfecci<span class=\"__1 _3\"></span>onada  la <span class=\"__1 _32\"> </span>escisi\u00f3n<span class=\"__1 _3\"></span>  parcial<span class=\"__1 _3\"></span> financiera de ambas <span class=\"__1 _3\"></span>actividades (nota <span class=\"__1 _3\"></span>2). El Grupo sig<span class=\"__1 _3\"></span>ue tomand<span class=\"__1 _3\"></span>o las <span class=\"__1 _3\"></span>medidas op<span class=\"__1 _3\"></span>ortunas para r<span class=\"__1 _3\"></span>educir el <span class=\"__1 _3\"></span>periodo medi<span class=\"__1 _3\"></span>o de p<span class=\"__1 _3\"></span>ago, mejorand<span class=\"__1 _3\"></span>o las condiciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pago <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>oferta <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>sus<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>prove<span class=\"__1 _3\"></span>edores <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>actuando <span class=\"__1 _13\"></span>s<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>bre <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>proc<span class=\"__1 _3\"></span>esos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>aprobaciones internas que puedan d<span class=\"__1 _3\"></span>emorar el pago<span class=\"__1 _3\"></span> de los imp<span class=\"__1 _3\"></span>ortes adeud<span class=\"__1 _3\"></span>ados.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "23.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INSTRUMENTOS FINAN<span class=\"__1 _3\"></span>CIEROS DER<span class=\"__1 _3\"></span>IVADOS En <span class=\"__1 _7\"></span>general, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>financieros <span class=\"__1 _7\"></span>contratados <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eciben <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>tratamiento <span class=\"__1 _6\"></span>contable previsto <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>normativa <span class=\"__1 _2d\"></span>para <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>coberturas <span class=\"__1 _2d\"> </span>contables <span class=\"__1 _2d\"> </span>(<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ta <span class=\"__1 _13\"></span>3.p) <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>est<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>Memoria, <span class=\"__1 _2d\"></span>es <span class=\"__1 _2d\"> </span>decir, <span class=\"__1 _2d\"> </span>son operaciones que cub<span class=\"__1 _3\"></span>ren posiciones<span class=\"__1 _3\"></span> reales. Tanto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>31 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>2024 <span class=\"__1 _1a\"> </span>como <span class=\"__1 _13\"></span>a <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>diciembre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>2023 <span class=\"__1 _1a\"> </span>la <span class=\"__1 _13\"></span>totalidad <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>derivad<span class=\"__1 _3\"></span>os contratados por empresas dependientes del Grupo cumplen<span class=\"__1 _3\"></span> los criterios para ser considerados como de cobertura. El <span class=\"__1 _13\"></span>principal <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>financie<span class=\"__1 _3\"></span>ro <span class=\"__1 _13\"></span>objeto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC <span class=\"__1 _13\"></span>med<span class=\"__1 _3\"></span>iante <span class=\"__1 _13\"></span>instrumentos derivados <span class=\"__1 _6\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>relativo <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>ari<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>tipos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s <span class=\"__1 _7\"></span>flotantes <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _7\"></span>referenciada <span class=\"__1 _6\"></span>la financiaci\u00f3n de las s<span class=\"__1 _3\"></span>ociedades del Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. A  31 <span class=\"__1 _1a\"> </span>de  diciembr<span class=\"__1 _3\"></span>e  de <span class=\"__1 _1a\"> </span>2024  el <span class=\"__1 _32\"> </span>Grupo <span class=\"__1 _32\"> </span>FCC  ti<span class=\"__1 _20\"></span>ene  contratadas, <span class=\"__1 _1a\"> </span>en  sus <span class=\"__1 _1a\"> </span>em<span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esas <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>olidadas <span class=\"__1 _32\"> </span>por integraci\u00f3n <span class=\"__1 _13\"></span>global, <span class=\"__1 _13\"></span>operaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>instrumentos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>importe <span class=\"__1 _2d\"> </span>nocional global de <span class=\"__1 _6\"></span>414.721 miles <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> euro<span class=\"__1 _6\"></span>s (624.395 miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls9\">23</span>) materializados<span class=\"__1 _20\"></span> principalmente en <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>mutas de <span class=\"__1 _6\"></span>tipos de inter\u00e9s <span class=\"__1 _6\"></span>(IRS),<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>donde las sociedades <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _6\"></span>compran tipos fijos y venden tip<span class=\"__1 _3\"></span>os flotantes.<span class=\"__1 _5f\"> </span>A <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tinuaci\u00f3n, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>presenta  el<span class=\"__1 _20\"></span>  detalle <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>cobertura<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>y  su<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>valor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>las <span class=\"__1 _32\"> </span>empresas<span class=\"__1 _20\"></span> consolidadas por integr<span class=\"__1 _3\"></span>aci\u00f3n global<span class=\"__1 _3\"></span>:<span class=\"ff5 fs5\"> </span>Tipo derivado Tipo cobertura<span class=\"__1 _3\"></span> % cobertura<span class=\"__1 _3\"></span> Nocional 31.12.24<span class=\"__1 _3\"></span> Nocional 31.12.23<span class=\"__1 _3\"></span> Valoraci\u00f3n a 31.12.24<span class=\"__1 _3\"></span> Valoraci\u00f3n a 31.12.23<span class=\"__1 _3\"></span> Vencimiento<span class=\"__1 _3\"></span> Empresas consoli<span class=\"__1 _3\"></span>dadas por integ<span class=\"__1 _3\"></span>raci\u00f3n global FCC Medio Ambi<span class=\"__1 _3\"></span>ente S.A. IRS FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>4.965 - 12<span class=\"ls0_1\"> </span>02/04/2024 IRS FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>3.032 - 27<span class=\"ls0_1\"> </span>02/04/2024 Option FE<span class=\"ls0_1\"> </span>-   <span class=\"ls0_1\">- </span>4.965 - - 02/04/2024 IRS FE<span class=\"ls0_1\"> </span>75%<span class=\"ls0_1\"> </span>12.596   <span class=\"ls0_1\">- </span>203<span class=\"ls0_1\"> </span>- 23/07/2029 IRS FE<span class=\"ls0_1\"> </span>80%<span class=\"ls0_1\"> </span>4.619   <span class=\"ls0_1\">- </span>55<span class=\"ls0_1\"> </span>- 23/07/2034 RE3 Ltd. IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>12.356 13.808 -<span class=\"ls3\">156</span> -<span class=\"ls3\">199</span> 30/09/2029 FCC Energy Ltd. IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>8.568 8.668 1.307 979<span class=\"ls0_1\"> </span>17/06/2038 IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>53.548 54.156 8.160 6.104   <span class=\"ls0_1\">17/06/2038 </span>FCC Wrexham PFI Ltd.<span class=\"__1 _3\"></span> IRS FE<span class=\"ls0_1\"> </span>95%<span class=\"ls0_1\"> </span>13.902 14.978 -<span class=\"ls3\">523</span> -<span class=\"ls3\">643</span> 30/09/2032 UBB Waste (<span class=\"__1 _3\"></span>Gloucester<span class=\"__1 _3\"></span>shire) Ltd IRS FE<span class=\"ls0_1\"> </span>25%<span class=\"ls0_1\"> </span>37.876   <span class=\"ls0_1\">- </span>898<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>6.610   <span class=\"ls0_1\">- </span>1.039 - 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>21%<span class=\"ls0_1\"> </span>30.885   <span class=\"ls0_1\">- </span>733<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>5.553   <span class=\"ls0_1\">- </span>132<span class=\"ls0_1\"> </span>- 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>4%<span class=\"ls0_1\"> </span>6.610   <span class=\"ls0_1\">- </span>1.037 - 28/01/2042 IRS FE<span class=\"ls0_1\"> </span>25%<span class=\"ls0_1\"> </span>37.876   <span class=\"ls0_1\">- </span>898<span class=\"ls0_1\"> </span>- 28/01/2042 FCC Wrexham PFI (<span class=\"__1 _3\"></span>Phase II) Ltd. IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>5.570 5.855 344<span class=\"ls0_1\"> </span>238<span class=\"ls0_1\"> </span>30/09/2032 IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>5.570 5.855 346<span class=\"ls0_1\"> </span>238<span class=\"ls0_1\"> </span>30/09/2032 FCC (E&amp;M) Ltd. IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>37.994 37.722 8.242 6.138 06/05/2042 IRS FE<span class=\"ls0_1\"> </span>50%<span class=\"ls0_1\"> </span>37.994 37.722 8.064 6.006 06/05/2042 Aquajerez, S.L.<span class=\"__1 _3\"></span> IRS FE<span class=\"ls0_1\"> </span>70%<span class=\"ls0_1\"> </span>15.660 17.535 862<span class=\"ls0_1\"> </span>1.259 15/07/2031 IRS FE<span class=\"ls0_1\"> </span>30%<span class=\"ls0_1\"> </span>12.271 13.778 856<span class=\"ls0_1\"> </span>1.213 15/07/2031 Gipuzkoa Ingurumena<span class=\"__1 _3\"></span> Bi, S.A. IRS FE<span class=\"ls0_1\"> </span>38%<span class=\"ls0_1\"> </span>7.549 8.031 499<span class=\"ls0_1\"> </span>645<span class=\"ls0_1\"> </span>30/06/2034 IRS FE<span class=\"ls0_1\"> </span>38%<span class=\"ls0_1\"> </span>7.549 8.031 508<span class=\"ls0_1\"> </span>673<span class=\"ls0_1\"> </span>30/06/2034 Qatarat Saqui<span class=\"__1 _3\"></span>a Desalinatio<span class=\"__1 _3\"></span>n IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>3.693 5.872 33<span class=\"ls0_1\"> </span>90<span class=\"ls0_1\"> </span>07/06/2026 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>1.340 - 18<span class=\"ls0_1\"> </span>28/11/2024 Aquos El Real<span class=\"__1 _3\"></span>ito S.A. de C.V IRS FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>26.540 33.953 -<span class=\"ls3\">33</span> 1.036 22/01/2025 Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>97.216 - 1.575 27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>97.216 - 1.575 27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>58.361 - 946<span class=\"ls0_1\"> </span>27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>42.836 - 693<span class=\"ls0_1\"> </span>27/04/2024 IRS FE<span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>28.584 - 463<span class=\"ls0_1\"> </span>27/04/2024 Total FCC Environment<span class=\"__1 _3\"></span> CEE GMBH<span class=\"__1 _3\"></span> FX<span class=\"ls0_1\"> </span>FE<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>23.332 19.916 -<span class=\"ls3\">868</span> -<span class=\"ls3\">361</span> 29/06/2026 Total integraci\u00f3n gl<span class=\"__1 _3\"></span>obal 414.721 <span class=\"ls0_1\"> </span>624.395 <span class=\"ls0_1\"> </span>32.636 <span class=\"ls0_1\"> </span>28.725<span class=\"__1 _5f\"> </span>Asimismo, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>continuaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>detallan <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>vencimient<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>nocional <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>operaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>de cobertura contratadas<span class=\"__1 _3\"></span> a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"__1 _3\"></span>24 y desglosadas en la tabla<span class=\"__1 _3\"></span> anterior: 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029 y siguientes Empresas consolidadas por integraci\u00f3n global 61.422 32.973 23.916 24.940 271.470 A <span class=\"__1 _7\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>nocional <span class=\"__1 _13\"></span>t<span class=\"__1 _3\"></span>otal <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>coberturas <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span>s <span class=\"__1 _13\"></span>empresas <span class=\"__1 _7\"></span>consolidadas <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>participaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>116<span class=\"fc6\">.</span>883 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>(91.425 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre de 20<span class=\"__1 _3\"></span>23) y<span class=\"__1 _3\"></span> su <span class=\"__1 _20\"></span>valor raz<span class=\"__1 _3\"></span>onable <span class=\"__1 _20\"></span>es de <span class=\"__1 _3\"></span>50.923 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _20\"></span>euros (29.408 <span class=\"__1 _20\"></span>miles de <span class=\"__1 _20\"></span>euros <span class=\"__1 _3\"></span>a 31 <span class=\"__1 _20\"></span>de diciembre<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de 202<span class=\"ls9\">3)</span>. <span class=\"__1 _20\"></span>El i<span class=\"__1 _20\"></span>mpacto <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>derivados<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>especulati<span class=\"__1 _3\"></span>vos <span class=\"__1 _20\"></span>contratados <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>empresas <span class=\"__1 _20\"></span>consolidadas <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el m<span class=\"__1 _3\"></span>\u00e9todo de la participaci\u00f3n <span class=\"__1 _6\"></span>no ha sido significativo ni en <span class=\"__1 _6\"></span>la cuenta de resultados ni en <span class=\"__1 _6\"></span>el balance consolidados adjuntos tanto en el<span class=\"__1 _3\"></span> ejercicio 20<span class=\"__1 _3\"></span>24 como en el ejercici<span class=\"__1 _3\"></span>o 2023. En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuadro <span class=\"__1 _13\"></span>siguiente <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>facilita <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>concilia<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>variaci\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>val<span class=\"__1 _3\"></span>oraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derivados identificando los<span class=\"__1 _3\"></span> importes de cuales<span class=\"__1 _20\"></span> se han registrado en la cuenta<span class=\"__1 _20\"></span> de resultados consolidada adju<span class=\"__1 _3\"></span>nta<span class=\"__1 _3\"></span> y cuales en \u201cOtr<span class=\"__1 _3\"></span>o resultado<span class=\"__1 _3\"></span> global\u201d del estado de in<span class=\"ff1_1\">gre<span class=\"__1 _3\"></span>sos y gastos rec<span class=\"__1 _3\"></span>onocidos consolidad<span class=\"__1 _3\"></span>o:  </span>Saldo a 1 enero 2024 Ganancias/ p\u00e9rdidas por valoraci\u00f3n a reservas Ganancias/ p\u00e9rdidas por valoraci\u00f3n a resultados Transferencia cuenta de p\u00e9rdidas y ganancias Ineficiencia de la cobertura Otros     movimientos Saldo a 31  diciembre 2024<span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>Cobertura 28.725 <span class=\"ls0_1\"> </span>19.142    <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(13.326)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(1.905) 32.636 <span class=\"ls0_1\"> </span>Saldo a 1 enero 2023 Ganancias/p\u00e9rdidas<span class=\"__1 _3\"></span> por valoraci\u00f3n a reservas Ganancias/p\u00e9rdidas<span class=\"__1 _3\"></span> por valoraci\u00f3n a resultados Transferencia cuenta de p\u00e9rdidas y ganancias Ineficiencia de la cobertura Otros     movimientos Saldo a 31  diciembre 2023<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cobertura 44.869 <span class=\"ls0_1\"> </span>(4.544)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>(13.216)   <span class=\"ls0_1\">-</span>  <span class=\"ls0_1\"> </span>1.616  28.725",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "24.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>SITUACI\u00d3N FISCAL La  presente <span class=\"__1 _32\"> </span>nota  desarr<span class=\"__1 _3\"></span>olla  aq<span class=\"__1 _3\"></span>uellos  ep\u00edgrafes <span class=\"__1 _32\"> </span>del  b<span class=\"__1 _3\"></span>alance  y  cuenta <span class=\"__1 _32\"> </span>de  resu<span class=\"__1 _20\"></span>ltado<span class=\"__1 _6\"></span>s <span class=\"__1 _32\"> </span>consolidad<span class=\"__1 _3\"></span>os adjuntos, <span class=\"__1 _6\"></span>relaci<span class=\"__1 _3\"></span>onados <span class=\"__1 _6\"></span>con las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>tribu<span class=\"__1 _3\"></span>tarias de <span class=\"__1 _6\"></span>cada <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>pertenecient<span class=\"__1 _3\"></span>es al Grupo, <span class=\"__1 _6\"></span>tales como activos y <span class=\"__1 _6\"></span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mpuestos diferidos, administraciones p\u00fablicas deudoras y acreedoras y el<span class=\"__1 _3\"></span> gasto por impu<span class=\"__1 _3\"></span>esto sobre benefici<span class=\"__1 _3\"></span>os.  De <span class=\"__1 _6\"></span>conformidad <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>exp<span class=\"__1 _3\"></span>ediente <span class=\"__1 _6\"></span>18/89, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>S<span class=\"__1 _3\"></span>ociedad <span class=\"__1 _6\"></span>Dominante <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>acogida <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>r\u00e9gimen<span class=\"__1 _20\"></span> de <span class=\"__1 _32\"> </span>consolida<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _1a\"> </span>fiscal <span class=\"__1 _1a\"> </span>del  Imp<span class=\"__1 _3\"></span>uesto <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _32\"> </span>Sociedad<span class=\"__1 _3\"></span>es, <span class=\"__1 _32\"> </span>integr\u00e1<span class=\"__1 _3\"></span>ndose <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>dicho<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>r\u00e9gimen<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>todas  las<span class=\"__1 _3\"></span> sociedades <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>cumplen <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>requisitos <span class=\"__1 _13\"></span>establecid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>leg<span class=\"__1 _3\"></span>islaci\u00f3n <span class=\"__1 _13\"></span>fisc<span class=\"__1 _3\"></span>al. <span class=\"__1 _13\"></span>Asimis<span class=\"__1 _3\"></span>mo, <span class=\"__1 _13\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las sociedades depend<span class=\"__1 _3\"></span>ientes q<span class=\"__1 _20\"></span>ue desarrollan la <span class=\"__1 _3\"></span>actividad <span class=\"__1 _20\"></span>de Aguas, Servicios <span class=\"__1 _3\"></span>Medioambien<span class=\"__1 _3\"></span>tales en <span class=\"__1 _20\"></span>Reino Unido y Grupo FCC En<span class=\"__1 _3\"></span>vironment en Au<span class=\"__1 _3\"></span>stria, tambi\u00e9n<span class=\"__1 _3\"></span> trib<span class=\"__1 _3\"></span>utan en su propio grupo<span class=\"__1 _3\"></span> fiscal consolidad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>. Como <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escisi\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>parcial <span class=\"__1 _13\"></span>financiera <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Cementos <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Inmobiliari<span class=\"__1 _3\"></span>a (notas <span class=\"__1 _6\"></span>2 y <span class=\"__1 _6\"></span>5), <span class=\"__1 _6\"></span>las empresas <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _6\"></span>Inmocement<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>perten<span class=\"__1 _3\"></span>ec\u00edan <span class=\"__1 _6\"></span>al Grupo <span class=\"__1 _6\"></span>Fiscal <span class=\"__1 _6\"></span>encabezad<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>por Fomento de Construc<span class=\"__1 _3\"></span>ciones y Contra<span class=\"__1 _3\"></span>tas, S.A., han sido baja con <span class=\"__1 _3\"></span>efectos 1 de en<span class=\"__1 _3\"></span>ero de 202<span class=\"__1 _3\"></span>4, Durante <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>mes <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>mayo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>2019, <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>Administraci\u00f3n <span class=\"__1 _2c\"> </span>tributaria <span class=\"__1 _2c\"> </span>co<span class=\"__1 _6\"></span>nclu<span class=\"__1 _20\"></span>y\u00f3 <span class=\"__1 _14\"> </span>un <span class=\"__1 _14\"> </span>procedimiento <span class=\"__1 _2c\"> </span>de recuperaci\u00f3n de <span class=\"__1 _6\"></span>ayudas <span class=\"__1 _6\"></span>de Estado<span class=\"__1 _6\"></span>, derivado <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>decisi\u00f3n <span class=\"__1 _6\"></span>2015/31<span class=\"__1 _3\"></span>4/UE <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>Comisi\u00f3n <span class=\"__1 _6\"></span>Eur<span class=\"__1 _3\"></span>opea, <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> 15 <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>octubre <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>2014, <span class=\"__1 _2d\"> </span>relativa <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>amortizaci\u00f3n <span class=\"__1 _2d\"></span>fiscal <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"></span>fondo <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>comercio <span class=\"__1 _2d\"></span>financiero<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>para <span class=\"__1 _2d\"> </span>la adquisici\u00f3n <span class=\"__1 _35\"> </span>indirecta <span class=\"__1 _35\"> </span>de <span class=\"__1 _35\"> </span>participaciones <span class=\"__1 _35\"> </span>extranjeras. <span class=\"__1 _35\"> </span>Dicho <span class=\"__1 _2f\"> </span>procedi<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o <span class=\"__1 _35\"> </span>ten\u00eda <span class=\"__1 _2f\"> </span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _35\"> </span>objeto regularizar los <span class=\"__1 _6\"></span>incentivos <span class=\"__1 _6\"></span>fi<span class=\"__1 _3\"></span>scales <span class=\"__1 _6\"></span>aplicad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>por el <span class=\"__1 _6\"></span>Grupo en <span class=\"__1 _6\"></span>ejercicios anteriores, <span class=\"__1 _6\"></span>como consecuencia de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>adquisici\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>grupos <span class=\"__1 _6\"></span>Alpine, <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>Environment <span class=\"__1 _6\"></span>(antes <span class=\"__1 _6\"></span>grupo <span class=\"__1 _6\"></span>WRG) <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>FCC <span class=\"__1 _7\"></span>CEE <span class=\"__1 _6\"></span>(antes <span class=\"__1 _7\"></span>grupo ASA). <span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>La <span class=\"__1 _13\"></span>Ad<span class=\"__1 _3\"></span>ministraci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>tributaria <span class=\"__1 _7\"></span>liquid\u00f3 <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>total <span class=\"__1 _7\"></span>(cuota <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>intereses <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>demora) igual a <span class=\"__1 _6\"></span>111 millones <span class=\"__1 _6\"></span>de euros. <span class=\"__1 _6\"></span>FCC satisfizo esta <span class=\"__1 _6\"></span>deuda tributaria y <span class=\"__1 _6\"></span>present\u00f3 reclamaci\u00f3n e<span class=\"__1 _6\"></span>con\u00f3mic<span class=\"__1 _3\"></span>o-<span class=\"__1 _5f\"> </span>administrativa contra la mi<span class=\"__1 _3\"></span>sma, que se encuentra pend<span class=\"__1 _3\"></span>iente de resoluci\u00f3n.  El Grupo, de acuerdo <span class=\"__1 _3\"></span>con la <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>pin<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>sus <span class=\"__1 _7\"></span>asesores <span class=\"__1 _7\"></span>legales, <span class=\"__1 _13\"></span>consid<span class=\"__1 _3\"></span>era <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>robable <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>le <span class=\"__1 _6\"></span>sean <span class=\"__1 _13\"></span>devueltos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>ya ingresados en el marco de dicho procedimiento de recuperaci\u00f3n.  Por otra parte, en <span class=\"__1 _6\"></span>el marco de este<span class=\"__1 _3\"></span> procedimiento, <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>Administraci\u00f3n <span class=\"__1 _2d\"> </span>tributaria <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>reconocido <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>favor <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>una <span class=\"__1 _1a\"> </span>base <span class=\"__1 _1a\"> </span>imponibl<span class=\"__1 _3\"></span>e negativa <span class=\"__1 _20\"></span>que g<span class=\"__1 _3\"></span>ener\u00f3 <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>ejercicios <span class=\"__1 _20\"></span>anteriores <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>cr\u00e9dito <span class=\"__1 _20\"></span>fiscal a<span class=\"__1 _3\"></span>ctivado <span class=\"__1 _20\"></span>por u<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>63,2 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>illones<span class=\"__1 _20\"></span> de euros. En febrero de 2025, la Ad<span class=\"__1 _20\"></span>ministraci\u00f3n tributaria espa\u00f1ola inc<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>\u00f3 actas<span class=\"__1 _3\"></span> en concept<span class=\"__1 _3\"></span>o de Impuesto sobre<span class=\"__1 _3\"></span> Sociedades a las sociedades del<span class=\"__1 _3\"></span> grupo fiscal encabezado por Fomento de Construcciones y Contratas,<span class=\"__1 _3\"></span> S.A.<span class=\"ls0_1\">, <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>2018 <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>2020, <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>han <span class=\"__1 _13\"></span>regularizad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>cr\u00e9ditos <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>bases <span class=\"__1 _13\"></span>imponibles </span>negativas <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>un imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>10 millon<span class=\"__1 _3\"></span>es d<span class=\"__1 _20\"></span>e euros, <span class=\"__1 _20\"></span>como c<span class=\"__1 _3\"></span>onsecuencia,<span class=\"__1 _3\"></span> fu<span class=\"__1 _3\"></span>ndamen<span class=\"__1 _3\"></span>talmente, <span class=\"__1 _20\"></span>de ajustes<span class=\"__1 _3\"></span> por <span class=\"__1 _6\"></span>op<span class=\"__1 _3\"></span>eraciones vinculadas y <span class=\"__1 _6\"></span>gastos<span class=\"__1 _3\"></span> co<span class=\"__1 _6\"></span>nsid<span class=\"__1 _20\"></span>erados <span class=\"__1 _6\"></span>co<span class=\"__1 _3\"></span>mo <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>dedu<span class=\"__1 _3\"></span>cibles. FCC, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>presentar\u00e1 recursos ante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>tribunales <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>gran <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>regular<span class=\"__1 _3\"></span>izaci\u00f3n <span class=\"__1 _6\"></span>practicada, <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>considerarla <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>ajustada <span class=\"__1 _7\"></span>a Derecho. Asimismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mis<span class=\"__1 _3\"></span>ma <span class=\"__1 _13\"></span>fec<span class=\"__1 _3\"></span>ha <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>Inspecci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tri<span class=\"__1 _3\"></span>butos <span class=\"__1 _13\"></span>extendi<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>actas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncepto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>IVA <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>de retenciones/ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _1a\"> </span>a  cuenta <span class=\"__1 _1a\"> </span>por <span class=\"__1 _32\"> </span>los <span class=\"__1 _1a\"> </span>rendimientos <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>trabajo <span class=\"__1 _1a\"> </span>y  los <span class=\"__1 _1a\"> </span>rendimientos <span class=\"__1 _1a\"> </span>profesionales correspondientes al <span class=\"__1 _6\"></span>per\u00ed<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omprendido entre <span class=\"__1 _6\"></span>abril<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>2019 y <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre de <span class=\"__1 _6\"></span>20<span class=\"__1 _3\"></span>20 <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>las sociedades<span class=\"__1 _3\"></span> Fomento <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Contratas <span class=\"__1 _6\"></span>S.A., <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Construcci\u00f3n <span class=\"__1 _6\"></span><span class=\"ls34\">S.A.</span>, <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Medi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>Ambiente <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> Industrial <span class=\"__1 _3\"></span>e Infraestruc<span class=\"__1 _20\"></span>turas Energ\u00e9ticas<span class=\"__1 _3\"></span> S.A., <span class=\"__1 _3\"></span>por un<span class=\"__1 _20\"></span> importe <span class=\"__1 _3\"></span>acumulado<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>0,6 <span class=\"__1 _3\"></span>millones d<span class=\"__1 _3\"></span>e euros,<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> diversos conceptos.<span class=\"__1 _5f\"> </span>a)<span class=\"ls0_1\"> <span class=\"__1 _3e\"> </span>Activos y pasivos por impu<span class=\"__1 _20\"></span>estos diferidos </span>Los <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>impuestos <span class=\"__1 _c\"></span>diferidos <span class=\"__1 _20\"></span>obedecen <span class=\"__1 _20\"></span>principalmente <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>provisiones <span class=\"__1 _c\"></span>dotadas, <span class=\"__1 _20\"></span>gastos fin<span class=\"__1 _3\"></span>ancieros<span class=\"__1 _3\"></span> no <span class=\"__1 _14\"> </span>deducibles <span class=\"__1 _2c\"> </span>que <span class=\"__1 _14\"> </span>fiscalment<span class=\"__1 _3\"></span>e <span class=\"__1 _14\"> </span>resultar\u00e1n <span class=\"__1 _2c\"> </span>deducibles <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>base <span class=\"__1 _2c\"> </span>imponible <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>Impuesto <span class=\"__1 _14\"> </span>sobre Sociedades <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>ejercicios <span class=\"__1 _2e\"> </span>futuros, <span class=\"__1 _2e\"> </span>deducci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>bases <span class=\"__1 _2e\"> </span>imponibles <span class=\"__1 _34\"> </span>negativas <span class=\"__1 _2e\"> </span>pendient<span class=\"__1 _3\"></span>es <span class=\"__1 _2e\"> </span>de aplicar/compensar <span class=\"__1 _3\"></span>y diferencias entre<span class=\"__1 _3\"></span> amortizacion<span class=\"__1 _3\"></span>es contables y fiscal<span class=\"__1 _3\"></span>es.  En <span class=\"__1 _13\"></span>concreto, <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>registrados <span class=\"__1 _7\"></span>activos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>impues<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>diferid<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>rrespondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las bases imponibles negati<span class=\"__1 _3\"></span>vas y deducciones pendien<span class=\"__1 _3\"></span>tes de aplicar, por c<span class=\"__1 _3\"></span>onsiderar que no exi<span class=\"__1 _3\"></span>sten dudas sobre <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecuperabilidad, por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de 285.376 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(<span class=\"__1 _3\"></span>395.172 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _3\"></span>23). La Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>ha evaluado <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>recuperabil<span class=\"__1 _3\"></span>idad <span class=\"__1 _20\"></span>de los a<span class=\"__1 _20\"></span>ctivos por <span class=\"__1 _3\"></span>impuest<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>iferidos <span class=\"__1 _3\"></span>mediante la <span class=\"__1 _33\"> </span>estimaci\u00f3n <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>las <span class=\"__1 _35\"> </span>bases <span class=\"__1 _33\"> </span>imponibles <span class=\"__1 _18\"> </span>futuras, <span class=\"__1 _33\"> </span>concluyendo <span class=\"__1 _33\"> </span>que <span class=\"__1 _33\"> </span>no <span class=\"__1 _33\"> </span>ex<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>ten <span class=\"__1 _18\"> </span>dudas <span class=\"__1 _33\"> </span>so<span class=\"__1 _6\"></span>bre <span class=\"__1 _18\"> </span>su compensaci\u00f3n. Las <span class=\"__1 _7\"></span>estimaciones <span class=\"__1 _6\"></span>utilizadas <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>evaluar <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>recuperabilidad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>activos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>impuestos <span class=\"__1 _6\"></span>diferidos <span class=\"__1 _7\"></span>se basan en <span class=\"__1 _6\"></span>la estimaci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>as bases <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mponibles futuras, partiendo del <span class=\"__1 _6\"></span>resultad<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>contable<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onsolidado del <span class=\"__1 _2d\"> </span>ejercicio <span class=\"__1 _2d\"> </span>antes <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>impuestos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>actividades <span class=\"__1 _2d\"></span>continuadas <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _2d\"></span>sido <span class=\"__1 _2d\"> </span>estimado, <span class=\"__1 _2d\"> </span>al <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>han ajustado <span class=\"__1 _6\"></span>las correspondientes <span class=\"__1 _6\"></span>difer<span class=\"__1 _3\"></span>encias <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>manent<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>te<span class=\"__1 _3\"></span>mporales <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>estima se <span class=\"__1 _6\"></span>producir\u00e1n en cada <span class=\"__1 _2d\"> </span>ejercicio. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"></span>efectos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>determinar <span class=\"__1 _1a\"> </span><span class=\"ffc\">las <span class=\"__1 _2d\"></span>proyecciones <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>recuperabilidad <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>BIN\u2019s <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>dem\u00e1s </span>cr\u00e9ditos <span class=\"__1 _6\"></span>fiscales <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>considerado <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>aprobaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>L<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>y <span class=\"__1 _6\"></span>7/2024, <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>20 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se recuperan las <span class=\"__1 _3\"></span>medidas esta<span class=\"__1 _20\"></span>blecidas en el Real <span class=\"__1 _3\"></span>Decreto-ley 3/2<span class=\"__1 _3\"></span>016 declaradas<span class=\"__1 _3\"></span> inconstitucionale<span class=\"__1 _3\"></span>s sobre la  limitaci\u00f3n<span class=\"__1 _3\"></span>  a  la <span class=\"__1 _1a\"> </span>compensaci\u00f3n  d<span class=\"__1 _3\"></span>e  bases  i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ponib<span class=\"__1 _3\"></span>les  negati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>  y <span class=\"__1 _32\"> </span>con  la <span class=\"__1 _32\"> </span>reversi\u00f3n  de <span class=\"__1 _32\"> </span>deteri<span class=\"__1 _3\"></span>oros fiscalmente deducibles<span class=\"__1 _3\"></span> previos a 2013. Teniendo en cuenta este cambio<span class=\"__1 _3\"></span> normativo y las proyecciones de <span class=\"__1 _6\"></span>benefici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as, se ha <span class=\"__1 _6\"></span>estimado que <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> fiscal <span class=\"__1 _6\"></span>encabezad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>por FCC, S.A. <span class=\"__1 _6\"></span>podr\u00e1 <span class=\"__1 _6\"></span>absorber<span class=\"__1 _3\"></span> sustancialmente <span class=\"__1 _3\"></span>las bas<span class=\"__1 _3\"></span>es i<span class=\"__1 _3\"></span>mponibles negati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>as <span class=\"__1 _3\"></span>reconocidas <span class=\"__1 _20\"></span>en balance en <span class=\"__1 _3\"></span>un pe<span class=\"__1 _3\"></span>r\u00edodo esti<span class=\"__1 _3\"></span>mado de<span class=\"__1 _3\"></span> 10<span class=\"__1 _3\"></span> a\u00f1os. La  estimaci\u00f3n  del  resultado  contabl<span class=\"__1 _3\"></span>e  del  ejercicio  del  grupo  fiscal  encabeza<span class=\"__1 _3\"></span>do  por  Fomento  de Construcciones <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Contratas, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _c\"></span>basado <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>planificaci\u00f3n <span class=\"__1 _c\"></span>elaborada <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>para <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>periodo 2025-2027. <span class=\"__1 _6\"></span>Se <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>considerad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>crecimientos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cifra <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>egocios <span class=\"__1 _6\"></span>del 3,<span class=\"__1 _6\"></span>7% <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2025, <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>1,6% <span class=\"__1 _6\"></span>para 2026 <span class=\"__1 _3\"></span>y del <span class=\"__1 _20\"></span>0,6% para <span class=\"__1 _20\"></span>el 2<span class=\"__1 _3\"></span>027. P<span class=\"__1 _3\"></span>or su <span class=\"__1 _20\"></span>parte el <span class=\"__1 _20\"></span>margen d<span class=\"__1 _3\"></span>e Ebitda <span class=\"__1 _20\"></span>proyectado <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>10,4% <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio<span class=\"__1 _3\"></span> 2025, <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>11,4% <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ara <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2026 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>11,3% <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ara <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2027<span class=\"ls14\">. <span class=\"__1 _13\"></span></span>En <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>peri<span class=\"__1 _3\"></span>odos <span class=\"__1 _13\"></span>posteriores, <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>proyecta <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> crecimiento vegetativo <span class=\"__1 _6\"></span>a nivel <span class=\"__1 _6\"></span>del resultado <span class=\"__1 _6\"></span>antes de <span class=\"__1 _6\"></span>impuestos igual <span class=\"__1 _6\"></span>al 2%. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>cuanto <span class=\"__1 _6\"></span>al grupo <span class=\"__1 _6\"></span>fiscal<span class=\"__1 _3\"></span> encabezado <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>Aqualia, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>ha <span class=\"__1 _c\"></span>aplicado <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>crecimiento <span class=\"__1 _c\"></span>vegetativo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>2% <span class=\"__1 _20\"></span>respecto <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>beneficio antes de impuesto<span class=\"__1 _3\"></span>s correspondiente al<span class=\"__1 _3\"></span> ejercicio 202<span class=\"__1 _3\"></span>4.  En <span class=\"__1 _18\"> </span>cuanto <span class=\"__1 _33\"> </span>a <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>pasivos <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>impuestos <span class=\"__1 _18\"> </span>diferidos <span class=\"__1 _18\"> </span>registrados <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>el <span class=\"__1 _33\"> </span>Grupo, <span class=\"__1 _18\"> </span>tienen <span class=\"__1 _18\"> </span>su <span class=\"__1 _18\"> </span>origen principalmente:<span class=\"__1 _3\"></span> - <span class=\"__1 _34\"> </span>En <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>diferencias<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>valoraci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>fiscal <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>contabl<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>puesta <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>valor<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span>ctivos derivada d<span class=\"__1 _3\"></span>e las <span class=\"__1 _3\"></span>adquisici<span class=\"__1 _3\"></span>ones soci<span class=\"__1 _3\"></span>etarias h<span class=\"__1 _3\"></span>abidas <span class=\"__1 _3\"></span>en l<span class=\"__1 _3\"></span>os diferen<span class=\"__1 _3\"></span>tes seg<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>os de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>actividad d<span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o y de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>in<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ersi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>inm<span class=\"__1 _3\"></span>obiliarias, tal <span class=\"__1 _6\"></span>y como <span class=\"__1 _6\"></span>se ind<span class=\"__1 _6\"></span>ica en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>otas <span class=\"__1 _6\"></span>3.b)<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y 3<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>e). <span class=\"__1 _6\"></span>En<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>general estos <span class=\"__1 _6\"></span>pasi<span class=\"__1 _3\"></span>vos no supondr\u00e1n futuras salidas de tesor<span class=\"__1 _3\"></span>er\u00eda, debido a que revierten al mismo ritm<span class=\"__1 _3\"></span>o que la amortizaci\u00f3n de los activos re<span class=\"__1 _3\"></span>valorizados. - <span class=\"__1 _34\"> </span>En <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>amo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tizaci\u00f3n <span class=\"__1 _20\"></span>fiscal de <span class=\"__1 _c\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>de leasing <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>de d<span class=\"__1 _3\"></span>eterminados <span class=\"__1 _20\"></span>elementos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>inmovilizado material <span class=\"__1 _6\"></span>acogidos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>planes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>amortizaci\u00f3n <span class=\"__1 _6\"></span>fiscal <span class=\"__1 _6\"></span>acelerada, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>libertad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>amortizaci\u00f3n sobre <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>inversi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as, <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>permite <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizar <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>mismas en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>cuand<span class=\"__1 _3\"></span>o se cumplan determinad<span class=\"__1 _20\"></span>os requisitos.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>b<span class=\"__1 _3\"></span>eneficios <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las uniones <span class=\"__1 _6\"></span>temporal<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de empresas <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>incluir\u00e1n en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>base <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mponible <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el Impuesto sobre S<span class=\"__1 _3\"></span>ociedades del ej<span class=\"__1 _3\"></span>ercicio siguient<span class=\"__1 _3\"></span>e. El <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>ate<span class=\"__1 _6\"></span>nd<span class=\"__1 _3\"></span>iendo <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>establecido <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIC <span class=\"__1 _7\"></span>12 <span class=\"__1 _7\"></span>\u201cImpuesto <span class=\"__1 _6\"></span>so<span class=\"__1 _6\"></span>br<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _6\"></span>ganancias\u201d, <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>procedido <span class=\"__1 _6\"></span>a compensar los acti<span class=\"__1 _3\"></span>vos y pasivos por<span class=\"__1 _3\"></span> impuesto diferid<span class=\"__1 _3\"></span>o correspondient<span class=\"__1 _3\"></span>es a aquell<span class=\"__1 _3\"></span>as entidades, qu<span class=\"__1 _3\"></span>e, de acuerdo <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>legislaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>fiscal <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>les <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>ca <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>derecho <span class=\"__1 _6\"></span>legal <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ompensarlos y <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>liquidar\u00e1n por <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>neto <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>funci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>calendario. <span class=\"__1 _c\"></span>A <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>han <span class=\"__1 _c\"></span>compensado <span class=\"__1 _20\"></span>activos y pasivos p<span class=\"__1 _3\"></span>or impuest<span class=\"__1 _3\"></span>o diferid<span class=\"__1 _3\"></span>o por import<span class=\"__1 _3\"></span>e de 9<span class=\"__1 _3\"></span>4.446 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>(298.999 mil<span class=\"__1 _3\"></span>es de euros a <span class=\"__1 _20\"></span>31 de diciembre de 20<span class=\"__1 _3\"></span>23).<span class=\"ls13\">    </span> En el cuadro siguient<span class=\"__1 _3\"></span>e se muestra el desgl<span class=\"__1 _20\"></span>ose <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e los prin<span class=\"__1 _3\"></span>cipales activos y pasi<span class=\"__1 _3\"></span>vos por impuest<span class=\"__1 _3\"></span>os diferidos antes de<span class=\"__1 _3\"></span> la citada compensaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n:  ACTIVOS 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo Fiscal Espa\u00f1a Resto TOTAL Grupo Fiscal Espa\u00f1a Resto TOTAL Provisione<span class=\"__1 _3\"></span>s y deterioro<span class=\"__1 _3\"></span>s 61.788 44.432 106.220 <span class=\"ls0_1\"> </span>93.900 58.787 152.687 <span class=\"ls0_1\"> </span>Bases imponi<span class=\"__1 _3\"></span>bles negativas y<span class=\"__1 _3\"></span> deduccio<span class=\"__1 _3\"></span>nes 244.317 41.059 285.376 <span class=\"ls0_1\"> </span>307.392 87.780 395.172 <span class=\"ls0_1\"> </span>Gasto fi<span class=\"__1 _3\"></span>nanciero no deduc<span class=\"__1 _3\"></span>ible 6.222 8.671 14.893 <span class=\"ls0_1\"> </span>6.422 34056<span class=\"ls0_1\"> </span>40.478 <span class=\"ls0_1\"> </span>Planes de pe<span class=\"__1 _3\"></span>nsiones 657<span class=\"ls0_1\"> </span>1.015 1.672 <span class=\"ls0_1\"> </span>677<span class=\"ls0_1\"> </span>1.496 2.173 <span class=\"ls0_1\"> </span>Diferencias<span class=\"__1 _3\"></span> por amortizacio<span class=\"__1 _3\"></span>nes 6.361 17.700 24.061 <span class=\"ls0_1\"> </span>10.551 15.563 26.114 <span class=\"ls0_1\"> </span>Otros 130.086 32.024 162.110 <span class=\"ls0_1\"> </span>121.077 29.644 150.721 <span class=\"ls0_1\"> </span>Total 449.431 <span class=\"ls0_1\"> </span>144.901 <span class=\"ls0_1\"> </span>594.332 <span class=\"ls0_1\"> </span>540.019 <span class=\"ls0_1\"> </span>227.326 <span class=\"ls0_1\"> </span>767.345 <span class=\"ls0_1\"> </span>PASIVOS 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo Fiscal Espa\u00f1a Resto TOTAL Grupo Fiscal Espa\u00f1a Resto TOTAL Activos a <span class=\"__1 _3\"></span>valor razonable<span class=\"__1 _3\"></span> por asignacione<span class=\"__1 _3\"></span>s diferenci<span class=\"__1 _3\"></span>as adquisici<span class=\"__1 _3\"></span>\u00f3n (NIIF 3) 3.297  131.594  134.891 <span class=\"ls0_1\"> </span>51.820  86.687  138.507 <span class=\"ls0_1\"> </span>Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as a valor razonable (N<span class=\"__1 _3\"></span>IC 40) -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> 61.366  170.898  232.264 <span class=\"ls0_1\"> </span>Amortizacione<span class=\"__1 _3\"></span>s aceler<span class=\"__1 _3\"></span>adas 9.957  138.985  148.942 <span class=\"ls0_1\"> </span>7.293  132.978  140.271 <span class=\"ls0_1\"> </span>Resultad<span class=\"__1 _3\"></span>o Uniones Temporal<span class=\"__1 _3\"></span>es de Empresas 19.584  5.158  24.742 <span class=\"ls0_1\"> </span>13.835  5.293  19.128 <span class=\"ls0_1\"> </span>Arrendamient<span class=\"__1 _3\"></span>o financier<span class=\"__1 _3\"></span>o 2.088  131 <span class=\"ls0_1\"> </span>2.219 <span class=\"ls0_1\"> </span>3.013  2.436  5.449 <span class=\"ls0_1\"> </span>Otros 3.858  36.234  40.092 <span class=\"ls0_1\"> </span>27.148  25.843  52.991 <span class=\"ls0_1\"> </span>Total 38.784 <span class=\"ls0_1\"> </span>312.102 <span class=\"ls0_1\"> </span>350.886 <span class=\"ls0_1\"> </span>164.475 <span class=\"ls0_1\"> </span>424.135 <span class=\"ls0_1\"> </span>588.610 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>dos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cuadros <span class=\"__1 _13\"></span>ant<span class=\"__1 _20\"></span>eriores <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _7\"></span>entre <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrespond<span class=\"__1 _3\"></span>e fundamentalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>impu<span class=\"__1 _3\"></span>estos <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>activo <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _7\"></span>aportados <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Cementos e <span class=\"__1 _3\"></span>Inmobiliaria <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>3<span class=\"__1 _6\"></span>1 d<span class=\"__1 _3\"></span>e dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>23, l<span class=\"__1 _3\"></span>os cuales <span class=\"__1 _3\"></span>se han d<span class=\"__1 _3\"></span>ado de <span class=\"__1 _3\"></span>baja <span class=\"__1 _3\"></span>en el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _3\"></span>2024 como consecuencia<span class=\"__1 _3\"></span> de <span class=\"ls35\">su</span> <span class=\"__1 _6\"></span>escisi\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>parcial finan<span class=\"__1 _3\"></span>ciera, por importe de 173.<span class=\"__1 _3\"></span>359 y 317.334 miles de euros<span class=\"__1 _3\"></span> respectivament<span class=\"__1 _3\"></span>e (nota 5).<span class=\"__1 _5f\"> </span>A continuaci\u00f3n se pres<span class=\"__1 _20\"></span>enta el calendario de aplicaci<span class=\"__1 _3\"></span>\u00f3n previsto de l<span class=\"__1 _3\"></span>os impuestos diferi<span class=\"__1 _3\"></span>dos: 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029 y siguientes      <span class=\"ls0_1\">Total </span>Activos 90.987  80.183  133.728  64.282  225.152  594.332 <span class=\"ls0_1\"> </span>Pasivos 53.835  49.529  49.529  49.529  148.464  350.886 <span class=\"ls0_1\"> </span>El <span class=\"__1 _33\"> </span>Grupo <span class=\"__1 _33\"> </span>cuenta <span class=\"__1 _33\"> </span>con <span class=\"__1 _33\"> </span>cr\u00e9ditos <span class=\"__1 _18\"> </span>fiscales <span class=\"__1 _33\"> </span>correspondientes <span class=\"__1 _18\"> </span>a <span class=\"__1 _33\"> </span>bases <span class=\"__1 _33\"> </span>imponibles <span class=\"__1 _33\"> </span>negativas <span class=\"__1 _18\"> </span>(BINs), principalmente <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>extra<span class=\"__1 _3\"></span>njero, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>han <span class=\"__1 _13\"></span>sido <span class=\"__1 _7\"></span>activados <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>estados <span class=\"__1 _13\"></span>fina<span class=\"__1 _20\"></span>ncieros <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>no <span class=\"__1 _6\"></span>te<span class=\"__1 _6\"></span>ner<span class=\"__1 _20\"></span> certeza <span class=\"__1 _20\"></span>sobre <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>plazos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>su recuperaci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>207,5 <span class=\"__1 _20\"></span>millones <span class=\"__1 _20\"></span>de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>plazo <span class=\"__1 _3\"></span>estimado de vencimiento de las<span class=\"__1 _20\"></span> BINs no activadas, es el que s<span class=\"__1 _3\"></span>e muestra a c<span class=\"__1 _3\"></span>ontinuaci\u00f3n: Horizonte de vencimiento Cr\u00e9ditos fiscales (en millones de euros) De 2025 a 2029 31,9  De 2030 a 2034 4,9  De 2035 en adelante 5,0  Sin vencimiento 165,7  207,5  Por <span class=\"__1 _13\"></span>otra <span class=\"__1 _13\"></span>par<span class=\"__1 _3\"></span>te, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>cr\u00e9ditos <span class=\"__1 _13\"></span>fiscal<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span>ctivados, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrespondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>deducciones<span class=\"__1 _3\"></span> fiscales acreditadas <span class=\"__1 _3\"></span>y pendientes d<span class=\"__1 _3\"></span>e aplicaci\u00f3n, p<span class=\"__1 _3\"></span>or importe total de<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>5,3 millon<span class=\"__1 _3\"></span>es de euros.<span class=\"__1 _5f\"> </span>b)<span class=\"ls0_1\"> <span class=\"__1 _36\"> </span>Administraciones p\u00fabl<span class=\"__1 _3\"></span>icas </span>La <span class=\"__1 _6\"></span>composici\u00f3n <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>corrien<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ep\u00edgraf<span class=\"__1 _3\"></span>e \u201cAdministracion<span class=\"__1 _3\"></span>es p\u00fablicas\u201d es la sig<span class=\"__1 _3\"></span>uiente:<span class=\"ff1_1\"> </span>Activos corrientes<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto sobre el Valor A\u00f1adido a recuperar (nota 16) 123.445  143.260  Impuesto corriente 127.185  84.449  Resto conceptos tributarios (nota 16) 148.309  79.683  398.939 <span class=\"ls0_1\"> </span>307.392 <span class=\"ls0_1\"> </span>Pasivos corrientes<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto sobre el Valor A\u00f1adido a ingresar (nota 22) 90.764  92.088  Impuesto corriente (nota 22) 52.870  39.254  Seguridad Social acreedora y resto conceptos tributari<span class=\"__1 _3\"></span>os (nota 2<span class=\"__1 _6\"></span>2) 273.506  222.720  Aplazamientos  39 <span class=\"ls0_1\"> </span>39 <span class=\"ls0_1\"> </span>417.179 <span class=\"ls0_1\"> </span>354.101<span class=\"__1 _5f\"> </span>c)<span class=\"ls0_1\"> <span class=\"__1 _3f\"> </span>Gasto por impuesto <span class=\"__1 _3\"></span>sobre be<span class=\"__1 _3\"></span>neficios </span>El gasto por el impuesto s<span class=\"__1 _3\"></span>obre beneficios de<span class=\"__1 _3\"></span>vengado en el ejercici<span class=\"__1 _3\"></span>o asciende a 153.170 miles de euro<span class=\"__1 _3\"></span>s (154.060 <span class=\"__1 _13\"></span>miles <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>ejercicio <span class=\"__1 _13\"></span>20<span class=\"ls19\">23</span>), <span class=\"__1 _2d\"> </span>tal <span class=\"__1 _2d\"></span>como <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"></span>recogido <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _1a\"> </span>resul<span class=\"__1 _3\"></span>tados adjunta. A continuaci<span class=\"__1 _3\"></span>\u00f3n se presenta la<span class=\"__1 _3\"></span> conciliaci\u00f3n ent<span class=\"__1 _3\"></span>re el resultado c<span class=\"__1 _3\"></span>ontable <span class=\"ls1f\">y </span>la base i<span class=\"__1 _3\"></span>mponible: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado contabl<span class=\"__1 _3\"></span>e consolidado d<span class=\"__1 _20\"></span>e<span class=\"__1 _6\"></span>l ejercicio antes de impuesto<span class=\"__1 _3\"></span>s de actividad<span class=\"__1 _3\"></span>es continuadas 584.631 <span class=\"ls0_1\"> </span>632.118 <span class=\"ls0_1\"> </span>Aumentos Disminuciones<span class=\"__1 _3\"></span> Aumentos Disminuciones Diferencias<span class=\"__1 _3\"></span> permanente<span class=\"__1 _3\"></span>s 231.768  (119.797) 111.971  44.709  (66.204) (21.495) Resultado contabl<span class=\"__1 _3\"></span>e consolidado aju<span class=\"__1 _20\"></span>stado de actividades conti<span class=\"__1 _3\"></span>nuadas  696.602 <span class=\"ls0_1\"> </span>610.623 <span class=\"ls0_1\"> </span>Diferencias<span class=\"__1 _3\"></span> temporales - Con origen en <span class=\"__1 _3\"></span>el ejercic<span class=\"__1 _3\"></span>io 180.147  (155.967) 24.180  225.780  (120.453) 105.327  - Con origen en <span class=\"__1 _3\"></span>ejercic<span class=\"__1 _3\"></span>ios anteriores 168.802  (223.859) (55.057) 141.973  (293.860) (151.887) Base imponible c<span class=\"__1 _3\"></span>onsolidada de act<span class=\"__1 _3\"></span>ividades continuadas (re<span class=\"__1 _3\"></span>sultado fiscal)<span class=\"__1 _3\"></span> 665.725 <span class=\"ls0_1\"> </span>564.063 <span class=\"ls0_1\"> </span>Del cuadro <span class=\"__1 _3\"></span>anterior, <span class=\"__1 _3\"></span>dada l<span class=\"__1 _20\"></span>a magnitud de l<span class=\"__1 _3\"></span>os impor<span class=\"__1 _3\"></span>tes, cabe <span class=\"__1 _3\"></span>se\u00f1alar <span class=\"__1 _3\"></span>que la bas<span class=\"__1 _3\"></span>e i<span class=\"__1 _3\"></span>mponible es <span class=\"__1 _3\"></span>la me<span class=\"__1 _3\"></span>jor estimaci\u00f3n <span class=\"__1 _6\"></span>disponible <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>formulaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cuentas. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>importe <span class=\"__1 _6\"></span>definitivamente <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>pagar <span class=\"__1 _6\"></span>se determinar\u00e1 <span class=\"__1 _6\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>liquidaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>impuesto <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>realizar\u00e1 <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _3\"></span>ercicio <span class=\"__1 _6\"></span>202<span class=\"__1 _6\"></span>5, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>la liquidaci\u00f3n final pu<span class=\"__1 _3\"></span>ede variar tal c<span class=\"__1 _3\"></span>omo se explica en la<span class=\"__1 _20\"></span> no<span class=\"__1 _6\"></span>ta <span class=\"__1 _3\"></span>3.q) de la presente M<span class=\"__1 _3\"></span>emoria. En <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>ejer<span class=\"__1 _3\"></span>cicio <span class=\"__1 _7\"></span>2024, <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>diferenci<span class=\"__1 _3\"></span>as <span class=\"__1 _7\"></span>permanentes, <span class=\"__1 _7\"></span>incluyen, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>aumento, <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>109.686 miles <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>provisiones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>deterioros <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>v<span class=\"__1 _3\"></span>ertederos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Rein<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>Unido. <span class=\"__1 _7\"></span>Como <span class=\"__1 _7\"></span>disminuciones, figura, <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>import<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>41.178 <span class=\"__1 _7\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _13\"></span>g<span class=\"__1 _3\"></span>enerados <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>ad<span class=\"__1 _6\"></span>quisi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>so<span class=\"__1 _6\"></span>ciedad <span class=\"__1 _6\"></span>Tranv\u00eda <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Parla, S.A. (nota 4), <span class=\"__1 _6\"></span>as\u00ed como 13.242 miles de euros <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or el resultado <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>entidades consolidadas por el m\u00e9todo de la particip<span class=\"__1 _3\"></span>aci\u00f3n.  En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2023, <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>dif<span class=\"__1 _3\"></span>erencias <span class=\"__1 _6\"></span>permanen<span class=\"__1 _3\"></span>tes, <span class=\"__1 _6\"></span>inclu\u00edan, <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>dismin<span class=\"__1 _3\"></span>uci\u00f3n, <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>42.<span class=\"__1 _3\"></span>404 miles <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>entidades <span class=\"__1 _20\"></span>consolidadas <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>m\u00e9todo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>participaci\u00f3n. <span class=\"__1 _c\"></span>Asimismo, destaca <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>disminucio<span class=\"__1 _3\"></span>nes <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _13\"></span>diferencias <span class=\"__1 _2d\"> </span>temporales <span class=\"__1 _1a\"> </span>la<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>compensaci\u00f3n <span class=\"__1 _2d\"> </span><span class=\"ls1a\">de<span class=\"__1 _6\"></span></span> <span class=\"__1 _2d\"></span>bases <span class=\"__1 _2d\"> </span>imponibles negativas activadas <span class=\"__1 _3\"></span>en a\u00f1os anteri<span class=\"__1 _3\"></span>ores por importe<span class=\"__1 _3\"></span> de 202.706 mil<span class=\"__1 _3\"></span>es de eur<span class=\"__1 _3\"></span>os. A continuaci\u00f3n se <span class=\"__1 _3\"></span>muestra la concili<span class=\"__1 _3\"></span>aci\u00f3n del gast<span class=\"__1 _3\"></span>o por impuesto sobr<span class=\"__1 _3\"></span>e beneficios: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado contable consolidado ajustado de     <span class=\"ls0_1\">actividades continuadas </span>696.602  610.623  Cuota del impuesto sobre beneficios (165.801) (135.729) Deducciones y bonificaciones 3.489  1.668  Ajustes por cambio de tipo impositivo 449 <span class=\"ls0_1\"> </span>(3.196) Otros ajustes 8.693  (16.803) Impuesto sobre beneficios  (153.170) (154.060) El <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>O<span class=\"__1 _3\"></span>tros <span class=\"__1 _6\"></span>ajuste<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercicio 2023 <span class=\"__1 _6\"></span>inclu\u00eda <span class=\"__1 _6\"></span>entre <span class=\"__1 _6\"></span>otros <span class=\"__1 _6\"></span>concept<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>gasto<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>7.027 m<span class=\"__1 _6\"></span>iles<span class=\"__1 _3\"></span> de euros por la el<span class=\"__1 _3\"></span>ectricidad generad<span class=\"__1 _3\"></span>a en las plantas<span class=\"__1 _3\"></span> incineradoras del R<span class=\"__1 _3\"></span>eino Unido.<span class=\"__1 _5f\"> </span>Los <span class=\"__1 _18\"> </span>principales <span class=\"__1 _18\"> </span>componentes <span class=\"__1 _18\"> </span>del <span class=\"__1 _18\"> </span>impuesto <span class=\"__1 _18\"> </span>sobre <span class=\"__1 _18\"> </span>beneficios, <span class=\"__1 _33\"> </span>distinguiend<span class=\"__1 _3\"></span>o <span class=\"__1 _18\"> </span>entre <span class=\"__1 _18\"> </span>el <span class=\"__1 _33\"> </span>impuesto corriente, <span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>decir, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>correspondient<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>presente <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _13\"></span>difer<span class=\"__1 _3\"></span>ido, <span class=\"__1 _13\"></span>entendido <span class=\"__1 _13\"></span>este \u00faltimo <span class=\"__1 _2d\"></span>como <span class=\"__1 _2d\"></span>el <span class=\"__1 _13\"></span>im<span class=\"__1 _6\"></span>pac<span class=\"__1 _3\"></span>to <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _2d\"> </span>del <span class=\"__1 _2d\"> </span>nacimiento <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>reversi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>dif<span class=\"__1 _3\"></span>erencias <span class=\"__1 _13\"></span>temporarias <span class=\"__1 _2d\"></span>que afectan <span class=\"__1 _20\"></span>al <span class=\"__1 _c\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>o <span class=\"__1 _20\"></span>pasivos <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>impuestos <span class=\"__1 _c\"></span>diferidos <span class=\"__1 _20\"></span>reconocidos <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>balance, <span class=\"__1 _20\"></span>es <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto corriente (146.746) (135.689) Impuestos diferidos  (6.424) (18.371) Impuesto sobre beneficios  (153.170) (154.060) Por otra <span class=\"__1 _6\"></span>par<span class=\"__1 _3\"></span>te, la OCDE <span class=\"__1 _6\"></span>ha impulsad<span class=\"__1 _3\"></span>o un <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>yecto para establecer un impuesto <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omplementari<span class=\"__1 _3\"></span>o para garantizar <span class=\"__1 _1a\"> </span>un <span class=\"__1 _2d\"> </span>nivel <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>\u00ednim<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>global <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>imposici\u00f3n <span class=\"__1 _2d\"> </span>para <span class=\"__1 _1a\"> </span>los <span class=\"__1 _32\"> </span>grupos <span class=\"__1 _1a\"> </span>mul<span class=\"__1 _3\"></span>tinacionales <span class=\"__1 _1a\"> </span>(el <span class=\"__1 _1a\"> </span>denominad<span class=\"__1 _20\"></span>o proyecto \u201cPilar <span class=\"__1 _6\"></span><span class=\"ff1_1\">2</span>\u201d).  <span class=\"__1 _6\"></span>La normativa del Pilar <span class=\"__1 _6\"></span>2 ha <span class=\"__1 _6\"></span>sido <span class=\"ff1_1\">adoptada <span class=\"__1 _6\"></span>por el Parlamento Europeo <span class=\"__1 _6\"></span>a trav\u00e9s de </span>su Directiva 2022/2523 del Consejo de 15 <span class=\"ls1c\">de<span class=\"__1 _6\"></span></span> dicie<span class=\"__1 _3\"></span>mbre de 2022, Directiva que ha sido transpuesta en Espa\u00f1a a <span class=\"__1 _3\"></span>trav\u00e9s d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>Ley 7/2024, <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>20 de d<span class=\"__1 _3\"></span>iciembre. <span class=\"__1 _3\"></span> La <span class=\"__1 _3\"></span>normativa<span class=\"__1 _3\"></span> Pilar<span class=\"__1 _3\"></span> 2 <span class=\"__1 _3\"></span>ha sid<span class=\"__1 _3\"></span>o pro<span class=\"__1 _3\"></span>mulgada en <span class=\"__1 _3\"></span>una gran <span class=\"__1 _20\"></span>parte d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>jurisdiccio<span class=\"__1 _3\"></span>nes <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>opera <span class=\"__1 _20\"></span>el Gru<span class=\"__1 _20\"></span>po. La <span class=\"__1 _20\"></span>legislaci\u00f3n <span class=\"__1 _20\"></span>ser\u00e1 <span class=\"__1 _20\"></span>efectiva <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>ejercicios anuales del Grup<span class=\"__1 _3\"></span>o que se inicien<span class=\"__1 _3\"></span> en el 1 de en<span class=\"__1 _3\"></span>ero de 2024.  Con la evaluaci\u00f3n realiz<span class=\"__1 _3\"></span>ada hasta el momento, el Grup<span class=\"__1 _3\"></span>o ha identificado una exposici\u00f3n po<span class=\"__1 _3\"></span>tencial a los impuestos <span class=\"__1 _13\"></span>del <span class=\"__1 _2d\"></span>Pilar <span class=\"__1 _2d\"></span>2 <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"> </span>beneficios <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>bt<span class=\"__1 _3\"></span>enidos <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>Emiratos <span class=\"__1 _2d\"></span>\u00c1rabes <span class=\"__1 _13\"></span>Unidos <span class=\"__1 _2d\"> </span>y <span class=\"__1 _2d\"> </span>Hungr\u00eda, <span class=\"__1 _2d\"></span>donde <span class=\"__1 _13\"></span>es probable <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>tipo <span class=\"__1 _20\"></span>impositiv<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>efectivo <span class=\"__1 _20\"></span>esperado <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Pilar <span class=\"__1 _20\"></span>2 <span class=\"__1 _20\"></span>sea <span class=\"__1 _3\"></span>inferior<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>15%. <span class=\"__1 _20\"></span>La <span class=\"__1 _20\"></span>exposici\u00f3n <span class=\"__1 _20\"></span>potencial proceder\u00eda <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>entidades, <span class=\"__1 _20\"></span>principalmente<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>filiales <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>pe<span class=\"__1 _3\"></span>rativas, <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>estas<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>jurisdicci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>el tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> impositivo ef<span class=\"__1 _3\"></span>ectivo d<span class=\"__1 _3\"></span>el Pilar 2 <span class=\"__1 _3\"></span>es inferi<span class=\"__1 _3\"></span>or al <span class=\"__1 _3\"></span>15 %. Se <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>estimado que <span class=\"__1 _20\"></span>el coste tota<span class=\"__1 _3\"></span>l por la <span class=\"__1 _3\"></span>aplicaci\u00f3n d<span class=\"__1 _3\"></span>e la normativa del <span class=\"__1 _3\"></span>Pilar 2 asc<span class=\"__1 _3\"></span>ender\u00eda a 0,5 mill<span class=\"__1 _3\"></span>ones de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "a)<span class=\"ls0_1\"> <span class=\"__1 _3e\"> </span>Activos y pasivos por impu<span class=\"__1 _20\"></span>estos diferidos </span>Los <span class=\"__1 _20\"></span>activos <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>impuestos <span class=\"__1 _c\"></span>diferidos <span class=\"__1 _20\"></span>obedecen <span class=\"__1 _20\"></span>principalmente <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>provisiones <span class=\"__1 _c\"></span>dotadas, <span class=\"__1 _20\"></span>gastos fin<span class=\"__1 _3\"></span>ancieros<span class=\"__1 _3\"></span> no <span class=\"__1 _14\"> </span>deducibles <span class=\"__1 _2c\"> </span>que <span class=\"__1 _14\"> </span>fiscalment<span class=\"__1 _3\"></span>e <span class=\"__1 _14\"> </span>resultar\u00e1n <span class=\"__1 _2c\"> </span>deducibles <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>base <span class=\"__1 _2c\"> </span>imponible <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>Impuesto <span class=\"__1 _14\"> </span>sobre Sociedades <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>ejercicios <span class=\"__1 _2e\"> </span>futuros, <span class=\"__1 _2e\"> </span>deducci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>bases <span class=\"__1 _2e\"> </span>imponibles <span class=\"__1 _34\"> </span>negativas <span class=\"__1 _2e\"> </span>pendient<span class=\"__1 _3\"></span>es <span class=\"__1 _2e\"> </span>de aplicar/compensar <span class=\"__1 _3\"></span>y diferencias entre<span class=\"__1 _3\"></span> amortizacion<span class=\"__1 _3\"></span>es contables y fiscal<span class=\"__1 _3\"></span>es.  En <span class=\"__1 _13\"></span>concreto, <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>FCC<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>registrados <span class=\"__1 _7\"></span>activos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>impues<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>diferid<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>rrespondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las bases imponibles negati<span class=\"__1 _3\"></span>vas y deducciones pendien<span class=\"__1 _3\"></span>tes de aplicar, por c<span class=\"__1 _3\"></span>onsiderar que no exi<span class=\"__1 _3\"></span>sten dudas sobre <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ecuperabilidad, por <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>imp<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>de 285.376 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(<span class=\"__1 _3\"></span>395.172 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a 31 <span class=\"__1 _6\"></span>de diciembre de 20<span class=\"__1 _3\"></span>23). La Dir<span class=\"__1 _3\"></span>ecci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>ha evaluado <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>recuperabil<span class=\"__1 _3\"></span>idad <span class=\"__1 _20\"></span>de los a<span class=\"__1 _20\"></span>ctivos por <span class=\"__1 _3\"></span>impuest<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>iferidos <span class=\"__1 _3\"></span>mediante la <span class=\"__1 _33\"> </span>estimaci\u00f3n <span class=\"__1 _33\"> </span>de <span class=\"__1 _33\"> </span>las <span class=\"__1 _35\"> </span>bases <span class=\"__1 _33\"> </span>imponibles <span class=\"__1 _18\"> </span>futuras, <span class=\"__1 _33\"> </span>concluyendo <span class=\"__1 _33\"> </span>que <span class=\"__1 _33\"> </span>no <span class=\"__1 _33\"> </span>ex<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>ten <span class=\"__1 _18\"> </span>dudas <span class=\"__1 _33\"> </span>so<span class=\"__1 _6\"></span>bre <span class=\"__1 _18\"> </span>su compensaci\u00f3n. Las <span class=\"__1 _7\"></span>estimaciones <span class=\"__1 _6\"></span>utilizadas <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>evaluar <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>recuperabilidad<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _6\"></span>activos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>impuestos <span class=\"__1 _6\"></span>diferidos <span class=\"__1 _7\"></span>se basan en <span class=\"__1 _6\"></span>la estimaci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>as bases <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mponibles futuras, partiendo del <span class=\"__1 _6\"></span>resultad<span class=\"__1 _20\"></span>o <span class=\"__1 _6\"></span>contable<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onsolidado del <span class=\"__1 _2d\"> </span>ejercicio <span class=\"__1 _2d\"> </span>antes <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>impuestos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>actividades <span class=\"__1 _2d\"></span>continuadas <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _2d\"></span>sido <span class=\"__1 _2d\"> </span>estimado, <span class=\"__1 _2d\"> </span>al <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>han ajustado <span class=\"__1 _6\"></span>las correspondientes <span class=\"__1 _6\"></span>difer<span class=\"__1 _3\"></span>encias <span class=\"__1 _6\"></span>per<span class=\"__1 _3\"></span>manent<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>te<span class=\"__1 _3\"></span>mporales <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>estima se <span class=\"__1 _6\"></span>producir\u00e1n en cada <span class=\"__1 _2d\"> </span>ejercicio. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"></span>efectos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>determinar <span class=\"__1 _1a\"> </span><span class=\"ffc\">las <span class=\"__1 _2d\"></span>proyecciones <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>recuperabilidad <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _1a\"> </span>BIN\u2019s <span class=\"__1 _2d\"></span>y <span class=\"__1 _2d\"> </span>dem\u00e1s </span>cr\u00e9ditos <span class=\"__1 _6\"></span>fiscales <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _6\"></span>considerado <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>aprobaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>L<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>y <span class=\"__1 _6\"></span>7/2024, <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>20 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>que <span class=\"__1 _7\"></span>se recuperan las <span class=\"__1 _3\"></span>medidas esta<span class=\"__1 _20\"></span>blecidas en el Real <span class=\"__1 _3\"></span>Decreto-ley 3/2<span class=\"__1 _3\"></span>016 declaradas<span class=\"__1 _3\"></span> inconstitucionale<span class=\"__1 _3\"></span>s sobre la  limitaci\u00f3n<span class=\"__1 _3\"></span>  a  la <span class=\"__1 _1a\"> </span>compensaci\u00f3n  d<span class=\"__1 _3\"></span>e  bases  i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ponib<span class=\"__1 _3\"></span>les  negati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>as<span class=\"__1 _3\"></span>  y <span class=\"__1 _32\"> </span>con  la <span class=\"__1 _32\"> </span>reversi\u00f3n  de <span class=\"__1 _32\"> </span>deteri<span class=\"__1 _3\"></span>oros fiscalmente deducibles<span class=\"__1 _3\"></span> previos a 2013. Teniendo en cuenta este cambio<span class=\"__1 _3\"></span> normativo y las proyecciones de <span class=\"__1 _6\"></span>benefici<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as, se ha <span class=\"__1 _6\"></span>estimado que <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> fiscal <span class=\"__1 _6\"></span>encabezad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>por FCC, S.A. <span class=\"__1 _6\"></span>podr\u00e1 <span class=\"__1 _6\"></span>absorber<span class=\"__1 _3\"></span> sustancialmente <span class=\"__1 _3\"></span>las bas<span class=\"__1 _3\"></span>es i<span class=\"__1 _3\"></span>mponibles negati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>as <span class=\"__1 _3\"></span>reconocidas <span class=\"__1 _20\"></span>en balance en <span class=\"__1 _3\"></span>un pe<span class=\"__1 _3\"></span>r\u00edodo esti<span class=\"__1 _3\"></span>mado de<span class=\"__1 _3\"></span> 10<span class=\"__1 _3\"></span> a\u00f1os. La  estimaci\u00f3n  del  resultado  contabl<span class=\"__1 _3\"></span>e  del  ejercicio  del  grupo  fiscal  encabeza<span class=\"__1 _3\"></span>do  por  Fomento  de Construcciones <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Contratas, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _c\"></span>basado <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>planificaci\u00f3n <span class=\"__1 _c\"></span>elaborada <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>para <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>periodo 2025-2027. <span class=\"__1 _6\"></span>Se <span class=\"__1 _6\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>considerad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>crecimientos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cifra <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>egocios <span class=\"__1 _6\"></span>del 3,<span class=\"__1 _6\"></span>7% <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2025, <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>1,6% <span class=\"__1 _6\"></span>para 2026 <span class=\"__1 _3\"></span>y del <span class=\"__1 _20\"></span>0,6% para <span class=\"__1 _20\"></span>el 2<span class=\"__1 _3\"></span>027. P<span class=\"__1 _3\"></span>or su <span class=\"__1 _20\"></span>parte el <span class=\"__1 _20\"></span>margen d<span class=\"__1 _3\"></span>e Ebitda <span class=\"__1 _20\"></span>proyectado <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>10,4% <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio<span class=\"__1 _3\"></span> 2025, <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>11,4% <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ara <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2026 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>11,3% <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ara <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>2027<span class=\"ls14\">. <span class=\"__1 _13\"></span></span>En <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>peri<span class=\"__1 _3\"></span>odos <span class=\"__1 _13\"></span>posteriores, <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>proyecta <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span> crecimiento vegetativo <span class=\"__1 _6\"></span>a nivel <span class=\"__1 _6\"></span>del resultado <span class=\"__1 _6\"></span>antes de <span class=\"__1 _6\"></span>impuestos igual <span class=\"__1 _6\"></span>al 2%. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>cuanto <span class=\"__1 _6\"></span>al grupo <span class=\"__1 _6\"></span>fiscal<span class=\"__1 _3\"></span> encabezado <span class=\"__1 _20\"></span>por <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>Aqualia, <span class=\"__1 _20\"></span>S.A. <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>ha <span class=\"__1 _c\"></span>aplicado <span class=\"__1 _20\"></span>un <span class=\"__1 _3\"></span>crecimiento <span class=\"__1 _c\"></span>vegetativo <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>2% <span class=\"__1 _20\"></span>respecto <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>beneficio antes de impuesto<span class=\"__1 _3\"></span>s correspondiente al<span class=\"__1 _3\"></span> ejercicio 202<span class=\"__1 _3\"></span>4.  En <span class=\"__1 _18\"> </span>cuanto <span class=\"__1 _33\"> </span>a <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>pasivos <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>impuestos <span class=\"__1 _18\"> </span>diferidos <span class=\"__1 _18\"> </span>registrados <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>el <span class=\"__1 _33\"> </span>Grupo, <span class=\"__1 _18\"> </span>tienen <span class=\"__1 _18\"> </span>su <span class=\"__1 _18\"> </span>origen principalmente:<span class=\"__1 _3\"></span> - <span class=\"__1 _34\"> </span>En <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>diferencias<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>valoraci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>fiscal <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>contabl<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>puesta <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>valor<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span>ctivos derivada d<span class=\"__1 _3\"></span>e las <span class=\"__1 _3\"></span>adquisici<span class=\"__1 _3\"></span>ones soci<span class=\"__1 _3\"></span>etarias h<span class=\"__1 _3\"></span>abidas <span class=\"__1 _3\"></span>en l<span class=\"__1 _3\"></span>os diferen<span class=\"__1 _3\"></span>tes seg<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>os de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>actividad d<span class=\"__1 _3\"></span>el Grup<span class=\"__1 _3\"></span>o y de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>in<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ersi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>inm<span class=\"__1 _3\"></span>obiliarias, tal <span class=\"__1 _6\"></span>y como <span class=\"__1 _6\"></span>se ind<span class=\"__1 _6\"></span>ica en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>otas <span class=\"__1 _6\"></span>3.b)<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>y 3<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>e). <span class=\"__1 _6\"></span>En<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>general estos <span class=\"__1 _6\"></span>pasi<span class=\"__1 _3\"></span>vos no supondr\u00e1n futuras salidas de tesor<span class=\"__1 _3\"></span>er\u00eda, debido a que revierten al mismo ritm<span class=\"__1 _3\"></span>o que la amortizaci\u00f3n de los activos re<span class=\"__1 _3\"></span>valorizados. - <span class=\"__1 _34\"> </span>En <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>amo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>tizaci\u00f3n <span class=\"__1 _20\"></span>fiscal de <span class=\"__1 _c\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>de leasing <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>de d<span class=\"__1 _3\"></span>eterminados <span class=\"__1 _20\"></span>elementos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>inmovilizado material <span class=\"__1 _6\"></span>acogidos <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>planes <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>amortizaci\u00f3n <span class=\"__1 _6\"></span>fiscal <span class=\"__1 _6\"></span>acelerada, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>libertad <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>amortizaci\u00f3n sobre <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>inversi<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as, <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>permite <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mortizar <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>mismas en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>totalidad <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>cuand<span class=\"__1 _3\"></span>o se cumplan determinad<span class=\"__1 _20\"></span>os requisitos.<span class=\"__1 _5f\"> </span>En <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>b<span class=\"__1 _3\"></span>eneficios <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>las uniones <span class=\"__1 _6\"></span>temporal<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de empresas <span class=\"__1 _6\"></span>que se <span class=\"__1 _6\"></span>incluir\u00e1n en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>base <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mponible <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>el Impuesto sobre S<span class=\"__1 _3\"></span>ociedades del ej<span class=\"__1 _3\"></span>ercicio siguient<span class=\"__1 _3\"></span>e. El <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>ate<span class=\"__1 _6\"></span>nd<span class=\"__1 _3\"></span>iendo <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>establecido <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIC <span class=\"__1 _7\"></span>12 <span class=\"__1 _7\"></span>\u201cImpuesto <span class=\"__1 _6\"></span>so<span class=\"__1 _6\"></span>br<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _6\"></span>ganancias\u201d, <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>procedido <span class=\"__1 _6\"></span>a compensar los acti<span class=\"__1 _3\"></span>vos y pasivos por<span class=\"__1 _3\"></span> impuesto diferid<span class=\"__1 _3\"></span>o correspondient<span class=\"__1 _3\"></span>es a aquell<span class=\"__1 _3\"></span>as entidades, qu<span class=\"__1 _3\"></span>e, de acuerdo <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>legislaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>fiscal <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>les <span class=\"__1 _6\"></span>apli<span class=\"__1 _3\"></span>ca <span class=\"__1 _6\"></span>tienen <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>derecho <span class=\"__1 _6\"></span>legal <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ompensarlos y <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>liquidar\u00e1n por <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>importe <span class=\"__1 _c\"></span>neto <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>funci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>su <span class=\"__1 _20\"></span>calendario. <span class=\"__1 _c\"></span>A <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>han <span class=\"__1 _c\"></span>compensado <span class=\"__1 _20\"></span>activos y pasivos p<span class=\"__1 _3\"></span>or impuest<span class=\"__1 _3\"></span>o diferid<span class=\"__1 _3\"></span>o por import<span class=\"__1 _3\"></span>e de 9<span class=\"__1 _3\"></span>4.446 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>(298.999 mil<span class=\"__1 _3\"></span>es de euros a <span class=\"__1 _20\"></span>31 de diciembre de 20<span class=\"__1 _3\"></span>23).<span class=\"ls13\">    </span> En el cuadro siguient<span class=\"__1 _3\"></span>e se muestra el desgl<span class=\"__1 _20\"></span>ose <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e los prin<span class=\"__1 _3\"></span>cipales activos y pasi<span class=\"__1 _3\"></span>vos por impuest<span class=\"__1 _3\"></span>os diferidos antes de<span class=\"__1 _3\"></span> la citada compensaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n:  ACTIVOS 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo Fiscal Espa\u00f1a Resto TOTAL Grupo Fiscal Espa\u00f1a Resto TOTAL Provisione<span class=\"__1 _3\"></span>s y deterioro<span class=\"__1 _3\"></span>s 61.788 44.432 106.220 <span class=\"ls0_1\"> </span>93.900 58.787 152.687 <span class=\"ls0_1\"> </span>Bases imponi<span class=\"__1 _3\"></span>bles negativas y<span class=\"__1 _3\"></span> deduccio<span class=\"__1 _3\"></span>nes 244.317 41.059 285.376 <span class=\"ls0_1\"> </span>307.392 87.780 395.172 <span class=\"ls0_1\"> </span>Gasto fi<span class=\"__1 _3\"></span>nanciero no deduc<span class=\"__1 _3\"></span>ible 6.222 8.671 14.893 <span class=\"ls0_1\"> </span>6.422 34056<span class=\"ls0_1\"> </span>40.478 <span class=\"ls0_1\"> </span>Planes de pe<span class=\"__1 _3\"></span>nsiones 657<span class=\"ls0_1\"> </span>1.015 1.672 <span class=\"ls0_1\"> </span>677<span class=\"ls0_1\"> </span>1.496 2.173 <span class=\"ls0_1\"> </span>Diferencias<span class=\"__1 _3\"></span> por amortizacio<span class=\"__1 _3\"></span>nes 6.361 17.700 24.061 <span class=\"ls0_1\"> </span>10.551 15.563 26.114 <span class=\"ls0_1\"> </span>Otros 130.086 32.024 162.110 <span class=\"ls0_1\"> </span>121.077 29.644 150.721 <span class=\"ls0_1\"> </span>Total 449.431 <span class=\"ls0_1\"> </span>144.901 <span class=\"ls0_1\"> </span>594.332 <span class=\"ls0_1\"> </span>540.019 <span class=\"ls0_1\"> </span>227.326 <span class=\"ls0_1\"> </span>767.345 <span class=\"ls0_1\"> </span>PASIVOS 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Grupo Fiscal Espa\u00f1a Resto TOTAL Grupo Fiscal Espa\u00f1a Resto TOTAL Activos a <span class=\"__1 _3\"></span>valor razonable<span class=\"__1 _3\"></span> por asignacione<span class=\"__1 _3\"></span>s diferenci<span class=\"__1 _3\"></span>as adquisici<span class=\"__1 _3\"></span>\u00f3n (NIIF 3) 3.297  131.594  134.891 <span class=\"ls0_1\"> </span>51.820  86.687  138.507 <span class=\"ls0_1\"> </span>Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as a valor razonable (N<span class=\"__1 _3\"></span>IC 40) -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> 61.366  170.898  232.264 <span class=\"ls0_1\"> </span>Amortizacione<span class=\"__1 _3\"></span>s aceler<span class=\"__1 _3\"></span>adas 9.957  138.985  148.942 <span class=\"ls0_1\"> </span>7.293  132.978  140.271 <span class=\"ls0_1\"> </span>Resultad<span class=\"__1 _3\"></span>o Uniones Temporal<span class=\"__1 _3\"></span>es de Empresas 19.584  5.158  24.742 <span class=\"ls0_1\"> </span>13.835  5.293  19.128 <span class=\"ls0_1\"> </span>Arrendamient<span class=\"__1 _3\"></span>o financier<span class=\"__1 _3\"></span>o 2.088  131 <span class=\"ls0_1\"> </span>2.219 <span class=\"ls0_1\"> </span>3.013  2.436  5.449 <span class=\"ls0_1\"> </span>Otros 3.858  36.234  40.092 <span class=\"ls0_1\"> </span>27.148  25.843  52.991 <span class=\"ls0_1\"> </span>Total 38.784 <span class=\"ls0_1\"> </span>312.102 <span class=\"ls0_1\"> </span>350.886 <span class=\"ls0_1\"> </span>164.475 <span class=\"ls0_1\"> </span>424.135 <span class=\"ls0_1\"> </span>588.610 <span class=\"ls0_1\"> </span>En <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>dos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>cuadros <span class=\"__1 _13\"></span>ant<span class=\"__1 _20\"></span>eriores <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>variaci\u00f3n <span class=\"__1 _7\"></span>entre <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>2024 <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrespond<span class=\"__1 _3\"></span>e fundamentalment<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>impu<span class=\"__1 _3\"></span>estos <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>activo <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _7\"></span>aportados <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Cementos e <span class=\"__1 _3\"></span>Inmobiliaria <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>3<span class=\"__1 _6\"></span>1 d<span class=\"__1 _3\"></span>e dicie<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>23, l<span class=\"__1 _3\"></span>os cuales <span class=\"__1 _3\"></span>se han d<span class=\"__1 _3\"></span>ado de <span class=\"__1 _3\"></span>baja <span class=\"__1 _3\"></span>en el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _3\"></span>2024 como consecuencia<span class=\"__1 _3\"></span> de <span class=\"ls35\">su</span> <span class=\"__1 _6\"></span>escisi\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>parcial finan<span class=\"__1 _3\"></span>ciera, por importe de 173.<span class=\"__1 _3\"></span>359 y 317.334 miles de euros<span class=\"__1 _3\"></span> respectivament<span class=\"__1 _3\"></span>e (nota 5).<span class=\"__1 _5f\"> </span>A continuaci\u00f3n se pres<span class=\"__1 _20\"></span>enta el calendario de aplicaci<span class=\"__1 _3\"></span>\u00f3n previsto de l<span class=\"__1 _3\"></span>os impuestos diferi<span class=\"__1 _3\"></span>dos: 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029 y siguientes      <span class=\"ls0_1\">Total </span>Activos 90.987  80.183  133.728  64.282  225.152  594.332 <span class=\"ls0_1\"> </span>Pasivos 53.835  49.529  49.529  49.529  148.464  350.886 <span class=\"ls0_1\"> </span>El <span class=\"__1 _33\"> </span>Grupo <span class=\"__1 _33\"> </span>cuenta <span class=\"__1 _33\"> </span>con <span class=\"__1 _33\"> </span>cr\u00e9ditos <span class=\"__1 _18\"> </span>fiscales <span class=\"__1 _33\"> </span>correspondientes <span class=\"__1 _18\"> </span>a <span class=\"__1 _33\"> </span>bases <span class=\"__1 _33\"> </span>imponibles <span class=\"__1 _33\"> </span>negativas <span class=\"__1 _18\"> </span>(BINs), principalmente <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>extra<span class=\"__1 _3\"></span>njero, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>han <span class=\"__1 _13\"></span>sido <span class=\"__1 _7\"></span>activados <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>estados <span class=\"__1 _13\"></span>fina<span class=\"__1 _20\"></span>ncieros <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>no <span class=\"__1 _6\"></span>te<span class=\"__1 _6\"></span>ner<span class=\"__1 _20\"></span> certeza <span class=\"__1 _20\"></span>sobre <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>plazos <span class=\"__1 _3\"></span>de <span class=\"__1 _c\"></span>su recuperaci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>207,5 <span class=\"__1 _20\"></span>millones <span class=\"__1 _20\"></span>de eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s. <span class=\"__1 _20\"></span>El <span class=\"__1 _20\"></span>plazo <span class=\"__1 _3\"></span>estimado de vencimiento de las<span class=\"__1 _20\"></span> BINs no activadas, es el que s<span class=\"__1 _3\"></span>e muestra a c<span class=\"__1 _3\"></span>ontinuaci\u00f3n: Horizonte de vencimiento Cr\u00e9ditos fiscales (en millones de euros) De 2025 a 2029 31,9  De 2030 a 2034 4,9  De 2035 en adelante 5,0  Sin vencimiento 165,7  207,5  Por <span class=\"__1 _13\"></span>otra <span class=\"__1 _13\"></span>par<span class=\"__1 _3\"></span>te, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>cr\u00e9ditos <span class=\"__1 _13\"></span>fiscal<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span>ctivados, <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>orrespondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>deducciones<span class=\"__1 _3\"></span> fiscales acreditadas <span class=\"__1 _3\"></span>y pendientes d<span class=\"__1 _3\"></span>e aplicaci\u00f3n, p<span class=\"__1 _3\"></span>or importe total de<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>5,3 millon<span class=\"__1 _3\"></span>es de euros.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "b)<span class=\"ls0_1\"> <span class=\"__1 _36\"> </span>Administraciones p\u00fabl<span class=\"__1 _3\"></span>icas </span>La <span class=\"__1 _6\"></span>composici\u00f3n <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _6\"></span>corrien<span class=\"__1 _3\"></span>tes <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ep\u00edgraf<span class=\"__1 _3\"></span>e \u201cAdministracion<span class=\"__1 _3\"></span>es p\u00fablicas\u201d es la sig<span class=\"__1 _3\"></span>uiente:<span class=\"ff1_1\"> </span>Activos corrientes<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto sobre el Valor A\u00f1adido a recuperar (nota 16) 123.445  143.260  Impuesto corriente 127.185  84.449  Resto conceptos tributarios (nota 16) 148.309  79.683  398.939 <span class=\"ls0_1\"> </span>307.392 <span class=\"ls0_1\"> </span>Pasivos corrientes<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto sobre el Valor A\u00f1adido a ingresar (nota 22) 90.764  92.088  Impuesto corriente (nota 22) 52.870  39.254  Seguridad Social acreedora y resto conceptos tributari<span class=\"__1 _3\"></span>os (nota 2<span class=\"__1 _6\"></span>2) 273.506  222.720  Aplazamientos  39 <span class=\"ls0_1\"> </span>39 <span class=\"ls0_1\"> </span>417.179 <span class=\"ls0_1\"> </span>354.101<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "25.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>PLANES DE PENSIONES Y O<span class=\"__1 _3\"></span>BLIGACIONE<span class=\"__1 _3\"></span>S SIMILARES Las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>espa\u00f1olas <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>mayoritariamente, <span class=\"__1 _6\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _6\"></span>establecidos <span class=\"__1 _6\"></span>planes <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>pensiones complementari<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>Seguridad <span class=\"__1 _13\"></span>Social, <span class=\"__1 _2d\"> </span>salvo <span class=\"__1 _1a\"> </span>aquellas <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _2d\"></span>adscritas <span class=\"__1 _2d\"></span>al <span class=\"__1 _2d\"></span>convenio <span class=\"__1 _2d\"></span>del sector <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>Construcci\u00f3n. <span class=\"__1 _20\"></span>No obstant<span class=\"__1 _3\"></span>e, <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>acuerdo c<span class=\"__1 _20\"></span>on lo <span class=\"__1 _20\"></span>establecido <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>el Text<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>Refundido <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>Ley de <span class=\"__1 _1a\"> </span>Regulaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>Planes <span class=\"__1 _1a\"> </span>y <span class=\"__1 _2d\"> </span>Fondos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Pensiones, <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>aquell<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>casos <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>oncretos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>que <span class=\"__1 _2d\"> </span>existen obligaciones <span class=\"__1 _14\"> </span>similares, <span class=\"__1 _14\"> </span>las <span class=\"__1 _14\"> </span>sociedades <span class=\"__1 _14\"> </span>proceden <span class=\"__1 _14\"> </span>a <span class=\"__1 _14\"> </span>externalizar <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>compromisos <span class=\"__1 _2c\"> </span>en <span class=\"__1 _38\"> </span>materia <span class=\"__1 _14\"> </span>de pensiones y otras oblig<span class=\"__1 _3\"></span>aciones si<span class=\"__1 _3\"></span>milares con su pers<span class=\"__1 _3\"></span>onal. De <span class=\"__1 _3\"></span>conformidad <span class=\"__1 _20\"></span>con <span class=\"__1 _20\"></span>el art\u00edcu<span class=\"__1 _3\"></span>lo <span class=\"__1 _3\"></span>38.8 <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>Estatutos <span class=\"__1 _20\"></span>Sociales, <span class=\"__1 _20\"></span>Fomento de <span class=\"__1 _20\"></span>Construcciones <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>Contratas, S.A. mantiene <span class=\"__1 _6\"></span>un seguro <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e responsabilidad civil <span class=\"__1 _6\"></span>que da <span class=\"__1 _6\"></span>cobertura a Administradores y <span class=\"__1 _6\"></span>Directivos. La p\u00f3liza <span class=\"__1 _6\"></span>es global <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>tot<span class=\"__1 _3\"></span>alidad <span class=\"__1 _6\"></span>del colectivo <span class=\"__1 _6\"></span>directi<span class=\"__1 _3\"></span>vo <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _6\"></span>y en <span class=\"__1 _6\"></span>2024 se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>pagado <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>prima<span class=\"__1 _20\"></span> por importe 1.26<span class=\"__1 _3\"></span>5 miles de euros<span class=\"__1 _3\"></span> (1.284 miles de eur<span class=\"__1 _3\"></span>os en el ejercicio<span class=\"__1 _3\"></span> 2023). Fomento <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>Construcciones <span class=\"__1 _2c\"> </span>y <span class=\"__1 _2c\"> </span>Contratas, <span class=\"__1 _2c\"> </span>S.A. <span class=\"__1 _2c\"> </span>ha <span class=\"__1 _2c\"> </span>contratado <span class=\"__1 _2c\"> </span>una <span class=\"__1 _2c\"> </span>p\u00f3liza <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>accidentes <span class=\"__1 _2c\"> </span>para <span class=\"__1 _14\"> </span>los Consejeros, tanto <span class=\"__1 _6\"></span>en el ejercicio <span class=\"__1 _6\"></span>de sus <span class=\"__1 _6\"></span>funcione<span class=\"__1 _3\"></span>s como<span class=\"__1 _6\"></span> para su <span class=\"__1 _6\"></span>vida personal, con <span class=\"__1 _6\"></span>cobertura en caso de fal<span class=\"__1 _3\"></span>lecimiento,<span class=\"__1 _3\"></span> inv<span class=\"__1 _3\"></span>alidez <span class=\"__1 _20\"></span>permanente <span class=\"__1 _3\"></span>total, <span class=\"__1 _3\"></span>invalidez<span class=\"__1 _20\"></span> permanente <span class=\"__1 _3\"></span>absoluta<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>gran <span class=\"__1 _20\"></span>invalidez. <span class=\"__1 _3\"></span>La pri<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> pagada en el ejercici<span class=\"__1 _3\"></span>o asciende a 5 mil<span class=\"__1 _3\"></span>es de euros (<span class=\"__1 _3\"></span>5 miles de eur<span class=\"__1 _3\"></span>os en el ejercic<span class=\"__1 _3\"></span>io 2023). Algunas  sociedades  extranjeras  del  Grupo  tienen  asumido  el  compro<span class=\"__1 _3\"></span>miso  de  complementar  las prestaciones <span class=\"__1 _1a\"> </span>por  jubilaci<span class=\"__1 _20\"></span>\u00f3n  y <span class=\"__1 _1a\"> </span>otras  obligaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _32\"> </span>similares<span class=\"__1 _3\"></span>  de<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>sus <span class=\"__1 _1a\"> </span>empleados <span class=\"__1 _32\"> </span>mediante<span class=\"__1 _3\"></span>  plan<span class=\"__1 _3\"></span>es <span class=\"__1 _32\"> </span>de prestaciones <span class=\"__1 _2d\"></span>definidas. <span class=\"__1 _13\"></span>La <span class=\"__1 _2d\"> </span>valoraci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"></span>obligaciones <span class=\"__1 _13\"></span>devengadas <span class=\"__1 _2d\"></span>y,<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>su <span class=\"__1 _2d\"> </span>caso, <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _13\"></span>activos<span class=\"__1 _5f\"> </span>afectos <span class=\"__1 _1a\"> </span>ha  sid<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>realizada <span class=\"__1 _1a\"> </span>por <span class=\"__1 _32\"> </span>expert<span class=\"__1 _3\"></span>os <span class=\"__1 _32\"> </span>actuarios <span class=\"__1 _1a\"> </span>independientes <span class=\"__1 _1a\"> </span>a <span class=\"__1 _32\"> </span>trav\u00e9s <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>m\u00e9todos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>t\u00e9cnica<span class=\"__1 _3\"></span>s actuariales generalmente aceptados <span class=\"__1 _6\"></span>y recogidos, en <span class=\"__1 _6\"></span>su caso, <span class=\"__1 _6\"></span>en el balance <span class=\"__1 _6\"></span>conso<span class=\"__1 _3\"></span>lidado adjunto <span class=\"__1 _6\"></span>en el ep\u00edgrafe <span class=\"__1 _3\"></span>\u201cProvisiones<span class=\"__1 _3\"></span> no <span class=\"__1 _3\"></span>corrientes<span class=\"__1 _3\"></span>\u201d dentr<span class=\"__1 _3\"></span>o del<span class=\"__1 _3\"></span> concep<span class=\"__1 _3\"></span>to \u201cObl<span class=\"ff1_1\">igacione<span class=\"__1 _3\"></span>s p<span class=\"__1 _3\"></span>or presta<span class=\"__1 _3\"></span>ciones a<span class=\"__1 _3\"></span> largo<span class=\"__1 _3\"></span> plazo<span class=\"__1 _20\"></span> </span>al personal\u201d, de acuerd<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> c<span class=\"__1 _3\"></span>on los criteri<span class=\"__1 _3\"></span>os establecidos p<span class=\"__1 _3\"></span>or las NIIF (nota 19).<span class=\"ff1_1\"> </span>Las <span class=\"__1 _2d\"></span>principales<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>prestaciones <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>refiere <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>p\u00e1rrafo <span class=\"__1 _2d\"></span>anterior <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>las sociedades del grupo FCC <span class=\"__1 _6\"></span>E<span class=\"__1 _3\"></span>nvironment (UK), residentes en el <span class=\"__1 _6\"></span>Rein<span class=\"__1 _3\"></span>o Unido, que <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>corporan al balance consolidado  adjunto  a  3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span>  de <span class=\"__1 _2c\"> </span>diciembre  de  2024 <span class=\"__1 _2c\"> </span>las  obligaciones <span class=\"__1 _2c\"> </span>derivadas<span class=\"__1 _3\"></span>  de <span class=\"__1 _2c\"> </span>las  prestaciones asumidas <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>mpleados, <span class=\"__1 _6\"></span>una<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>vez <span class=\"__1 _6\"></span>deducidos <span class=\"__1 _6\"></span>los activos <span class=\"__1 _6\"></span>afectos <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>atend<span class=\"__1 _20\"></span>er <span class=\"__1 _7\"></span>tales <span class=\"__1 _6\"></span>prestaci<span class=\"__1 _3\"></span>ones. El <span class=\"__1 _7\"></span>valor <span class=\"__1 _6\"></span>actuarial <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>devengadas <span class=\"__1 _7\"></span>asci<span class=\"__1 _3\"></span>ende <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>45.182 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>(42.373 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _20\"></span>es <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e euros <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _c\"></span>2023), <span class=\"__1 _20\"></span>mientras <span class=\"__1 _20\"></span>que <span class=\"__1 _c\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _c\"></span>razonable <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _c\"></span>activos <span class=\"__1 _20\"></span>afectos <span class=\"__1 _20\"></span>asciende <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>50.757 miles de eur<span class=\"__1 _3\"></span>os (44.261 <span class=\"__1 _3\"></span>miles de eur<span class=\"__1 _3\"></span>os a 3<span class=\"__1 _3\"></span>1 de diciem<span class=\"__1 _3\"></span>bre de 202<span class=\"ls9\">3)</span>.<span class=\"__1 _3\"></span> La diferencia <span class=\"__1 _20\"></span>neta supone un saldo activo de 5.575 <span class=\"__1 _3\"></span>miles de euros (1.888<span class=\"__1 _3\"></span> miles de eur<span class=\"__1 _3\"></span>os a 31 de diciembre<span class=\"__1 _3\"></span> de 2023), <span class=\"ls1a\">que<span class=\"ls13\">  </span></span>se recono<span class=\"__1 _3\"></span>ce en el <span class=\"__1 _1a\"> </span>balance <span class=\"__1 _1a\"> </span>consolidado <span class=\"__1 _1a\"> </span>adjunto <span class=\"__1 _1a\"> </span><span class=\"ffc\">en <span class=\"__1 _1a\"> </span>el  ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _1a\"> </span>\u201cActivos <span class=\"__1 _1a\"> </span>financier<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>corrientes\u201d<span class=\"__1 _6\"></span><span class=\"ff1_1\">.<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>En <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>ep\u00edgrafe<span class=\"__1 _3\"></span> </span></span>\u201cGastos <span class=\"__1 _6\"></span>de personal\u201d de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> cuenta <span class=\"__1 _6\"></span>de p\u00e9rdidas y <span class=\"__1 _6\"></span>ganan<span class=\"__1 _3\"></span>cias <span class=\"__1 _6\"></span>cons<span class=\"__1 _3\"></span>olidada adjunta <span class=\"__1 _6\"></span>se incluye un <span class=\"__1 _7\"></span><span class=\"ff1_1\">ingreso </span>de <span class=\"__1 _6\"></span>110 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>(coste <span class=\"__1 _6\"></span>de 83 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>023) <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la diferencia <span class=\"__1 _6\"></span>neta entre el coste de l<span class=\"__1 _3\"></span>os servici<span class=\"__1 _3\"></span>os y los rendimient<span class=\"__1 _3\"></span>os de los acti<span class=\"__1 _3\"></span>vos afectos al plan. L<span class=\"__1 _3\"></span>a tasa actuarial<span class=\"__1 _3\"></span> media utilizada ha sido del<span class=\"__1 _3\"></span> 5,55% (4,75% en <span class=\"__1 _3\"></span>2023). A <span class=\"__1 _13\"></span>continuaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"></span>detalla <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>movimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>asociados <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los planes de pensiones <span class=\"__1 _3\"></span>y obligaciones<span class=\"__1 _3\"></span> similares<span class=\"__1 _3\"></span>: Ejercicio 2024: Evoluci\u00f3n real de<span class=\"__1 _3\"></span>l valor act<span class=\"__1 _3\"></span>ual de la oblig<span class=\"__1 _3\"></span>aci\u00f3n Grupo FCC Environment (UK) Saldos obligaciones al inicio d<span class=\"__1 _3\"></span>el ejercicio 42.373 <span class=\"ls0_1\"> </span> Coste de los servicios del ejercicio corriente 124 <span class=\"fc4 ls0_1\"> </span> Costes por intereses 2.060 <span class=\"fc4\"> </span> Aportaciones de los participantes 23 <span class=\"fc4 ls0_1\"> </span> P\u00e9rdidas/ganancias actuariales 631 <span class=\"fc4 ls0_1\"> </span> Modificaciones por tipo de cambio 2.037 <span class=\"fc4\"> </span> Prestaciones pagadas en el ejercicio (2.066)<span class=\"fc4\"> </span> Coste de los servicios pasados  - <span class=\"fc4\"> </span> Liquidaciones  - <span class=\"fc4\"> </span>Saldo obligaciones final<span class=\"__1 _3\"></span> del ejercicio<span class=\"__1 _6\"></span> 45.182<span class=\"__1 _5f\"> </span>Evoluci\u00f3n real de<span class=\"__1 _3\"></span>l valor razona<span class=\"__1 _3\"></span>ble de activos afec<span class=\"__1 _3\"></span>tos Grupo FCC Environment (UK) Saldos activos afectos al inicio del ejercici<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> 44.261 <span class=\"ls0_1\"> </span> Rendimiento esperado de activos 2.188 <span class=\"fc4\"> </span> P\u00e9rdidas/ganancias actuariales 2.828 <span class=\"fc4\"> </span> Modificaciones por tipos de cambio 2.128 <span class=\"fc4\"> </span> Aportaciones efectuadas por el empleador 1.511 <span class=\"fc4\"> </span> Aportaciones efectuadas por el participante 23 <span class=\"fc4 ls0_1\"> </span> Prestaciones pagadas (2.066)<span class=\"fc4\"> </span> Liquidaciones (116)<span class=\"fc4\"> </span>Saldo activos afectos al final<span class=\"__1 _3\"></span> del ejer<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>cio 50.757 <span class=\"ls0_1\"> </span>Conciliaci\u00f3n ev<span class=\"__1 _3\"></span>oluci\u00f3n real de <span class=\"__1 _3\"></span>la obligaci\u00f3n men<span class=\"__1 _3\"></span>os los activos<span class=\"__1 _3\"></span> afectos  Grupo FCC Environment (UK)  Saldo neto obligaciones menos activos  afectos al final del ejercicio (5.575)<span class=\"fc4\"> </span>Ejercicio 2023: Evoluci\u00f3n real de<span class=\"__1 _3\"></span>l valor act<span class=\"__1 _3\"></span>ual de la oblig<span class=\"__1 _3\"></span>aci\u00f3n Grupo FCC Environment (UK) Saldos obligaciones al inicio d<span class=\"__1 _3\"></span>el ejercicio 40.876 <span class=\"ls0_1\"> </span> Coste de los servicios del ejercicio corriente 112 <span class=\"ls0_1\"> </span> Costes por intereses 2.019   Aportaciones de los participantes 20 <span class=\"ls0_1\"> </span> P\u00e9rdidas/ganancias actuariales 350 <span class=\"ls0_1\"> </span> Modificaciones por tipo de cambio 841 <span class=\"ls0_1\"> </span> Prestaciones pagadas en el ejercicio (1.845)  Coste de los servicios pasados  -   Liquidaciones  -  Saldo obligaciones final<span class=\"__1 _3\"></span> del ejercicio<span class=\"__1 _6\"></span> 42.373<span class=\"__1 _5f\"> </span>Evoluci\u00f3n real de<span class=\"__1 _3\"></span>l valor razonable de <span class=\"__1 _3\"></span>activos afectos Grupo FCC Environment (UK) Saldos activos afectos al inicio del ejercici<span class=\"__1 _3\"></span>o<span class=\"__1 _6\"></span> 45.678 <span class=\"ls0_1\"> </span> Rendimiento esperado de activos 2.323   P\u00e9rdidas/ganancias actuariales (5.314)  Modificaciones por tipos de cambio 940 <span class=\"ls0_1\"> </span> Aportaciones efectuadas por el empleador 2.568   Aportaciones efectuadas por el participante 20 <span class=\"ls0_1\"> </span> Prestaciones pagadas (1.954)  Liquidaciones  -  Saldo activos afectos al final<span class=\"__1 _3\"></span> del ejer<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>cio 44.261 <span class=\"ls0_1\"> </span>Conciliaci\u00f3n ev<span class=\"__1 _3\"></span>oluci\u00f3n real de <span class=\"__1 _3\"></span>la obligaci\u00f3n men<span class=\"__1 _3\"></span>os los activos<span class=\"__1 _3\"></span> afectos  Grupo FCC Environment (UK)  Saldo neto obligaciones menos activos  afectos al final del ejercicio (1.888)<div class=\"c_1 w2_1 h0_2 gs5ee\"><div class=\"t_1 m0_1 x13d h2_1 yb01 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h11e y90d ff3_1 fsd fc2 sc0_1 ls4e ws0_1\">c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">Gastos de personal </span></span></div><div class=\"t_1 m0_1 x13d h2_1 yb02 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x13d h2_1 y90 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A continuaci\u00f3n se pres<span class=\"__1 _3\"></span>enta el det<span class=\"__1 _3\"></span>alle de los gast<span class=\"__1 _3\"></span>os de personal para<span class=\"__1 _20\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> ejercicios<span class=\"__1 _3\"></span> 2024 y 2023: </div><div class=\"t_1 m0_1 x13d h10 y1a2 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w19e hc1 gs5ef\"><div class=\"t_1 m0_1 x23 h15 y11e ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w73 hc1 gs5f0\"><div class=\"t_1 m0_1 x14 h15 y11e ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w19d hc2 gs5f1\"><div class=\"t_1 m0_1 x58 h16 yb9 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Sueldos y salarios </div></div><div class=\"c_1 w19e hc2 gs5f2\"><div class=\"t_1 m0_1 x37 h16 yb9 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.052.784  </div></div><div class=\"c_1 w73 hc2 gs5f3\"><div class=\"t_1 m0_1 x57 h16 yb9 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">1.822.999  </div></div><div class=\"c_1 w19d hc0 gs5f4\"><div class=\"t_1 m0_1 x58 h16 yb06 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Seguridad Social </div></div><div class=\"c_1 w19e hc0 gs5f5\"><div class=\"t_1 m0_1 x2e h16 yb06 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">571.294  </div></div><div class=\"c_1 w73 hc0 gs5f6\"><div class=\"t_1 m0_1 x35 h16 yb06 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">520.442  </div></div><div class=\"c_1 w19d hc2 gs5f7\"><div class=\"t_1 m0_1 x58 h16 yb9 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Otros gastos de personal </div></div><div class=\"c_1 w19e hc2 gs5f8\"><div class=\"t_1 m0_1 x45 h16 yb9 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">79.029  </div></div><div class=\"c_1 w73 hc2 gs5f9\"><div class=\"t_1 m0_1 xc h16 yb9 ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">60.059  </div></div><div class=\"c_1 w19e hc2 gs5fa\"><div class=\"t_1 m0_1 x37 h15 yb9 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2.703.107 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w73 hc2 gs5fb\"><div class=\"t_1 m0_1 x1b h15 yb9 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2.403.500<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div>A continuaci\u00f3n se muestra el n\u00famero medio de empleados y su distribuci<span class=\"__1 _3\"></span>\u00f3n por niveles <span class=\"__1 _6\"></span>fun<span class=\"__1 _3\"></span>cionales y por sexo para l<span class=\"__1 _3\"></span>os ejercicios 2024 y 2<span class=\"__1 _3\"></span>023: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Direcci\u00f3n y Gerencia 517 <span class=\"ls0_1\"> </span>509 <span class=\"ls0_1\"> </span>Mandos 4.923  4.674  Personal T\u00e9cnico 7.093  6.721  Personal Administrativo 3.056  2.946  Oficios Varios 54.641  51.537  70.230 <span class=\"ls0_1\"> </span>66.387 <span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Hombres 54.186  51.486  Mujeres 16.044  14.901  70.230 <span class=\"ls0_1\"> </span>66.387 <span class=\"ls0_1\"> </span>El n\u00famero de empleados y su distribuci\u00f3n por niveles funcionales y sexo a <span class=\"__1 _6\"></span>31 de diciembre<span class=\"__1 _3\"></span> de 202<span class=\"__1 _6\"></span>4 <span class=\"ls1e\">y </span>2023 es el siguient<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Direcci\u00f3n y Gerencia 460 <span class=\"ls0_1\"> </span>507 <span class=\"ls0_1\"> </span>Mandos 5.015  4.812  Personal T\u00e9cnico 6.854  7.055  Personal Administrativo 2.924  2.981  Oficios Varios 56.118  51.735  71.371 <span class=\"ls0_1\"> </span>67.090 <span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Hombres 54.414  52.016  Mujeres 16.957  15.074  71.371 <span class=\"ls0_1\"> </span>67.090",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "<div class=\"c_1 w2_1 h0_2 gs5db\"><div class=\"t_1 m0_1 x13d h8 y7d3 ff3_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h2_1 yae0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h2_1 yae1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h4f yae2 ff3_1 fs0_1 fc2 sc0_1 ls0_1 ws0_1\">26.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>GARANT\u00cdAS COMPROME<span class=\"__1 _3\"></span>TIDAS CON TER<span class=\"__1 _3\"></span>CEROS Y O<span class=\"__1 _3\"></span>TROS PASIVOS CONTINGEN<span class=\"__1 _3\"></span>TES </div><div class=\"t_1 m0_1 x13d h2_1 yae3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x13d h2_1 yae4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 de diciembre<span class=\"__1 _3\"></span> de 2024 <span class=\"__1 _3\"></span>el Grupo ha incurrid<span class=\"__1 _3\"></span>o en pasivos c<span class=\"__1 _3\"></span>ontingentes, princip<span class=\"__1 _20\"></span>almente avales ante </div><div class=\"t_1 m0_1 x13d h2_1 y4c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">terceros, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>mayor <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ante <span class=\"__1 _6\"></span>organismos <span class=\"__1 _6\"></span>p\u00fablico<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>clientes <span class=\"__1 _6\"></span>privados <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>tizar <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>buen <span class=\"__1 _6\"></span>fin </div><div class=\"t_1 m0_1 x13d h2_1 yae5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>obras <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>saneami<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>urbano, <span class=\"__1 _6\"></span>por<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>4.543.201 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de </div><div class=\"t_1 m0_1 x13d h2_1 y120 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros (5.122.506 <span class=\"__1 _3\"></span>miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 2023). </div><div class=\"t_1 m0_1 x13d h2_1 yae6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x13d h2_1 yae7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Como <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escisi\u00f3n <span class=\"__1 _13\"></span>parcial <span class=\"__1 _13\"></span>financiera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Inmobiliaria <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Cementos </div><div class=\"t_1 m0_1 x13d h2_1 yae8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">perfeccionada en el <span class=\"__1 _6\"></span>mes de noviembre de <span class=\"__1 _6\"></span>2024 se ha <span class=\"__1 _6\"></span>producido la salida <span class=\"__1 _6\"></span>de los pasivos <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontingentes<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x13d h2_1 yae9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que aportaban estas<span class=\"__1 _3\"></span> actividad<span class=\"__1 _3\"></span>es (88.279 miles de<span class=\"__1 _3\"></span> euros a 3<span class=\"__1 _3\"></span>1 de diciembre de 20<span class=\"__1 _3\"></span>23). </div><div class=\"t_1 m0_1 x13d h2_1 y4c8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x13d h2_1 ya64 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adicionalmente el Grupo ha otorgado cartas de <span class=\"__1 _6\"></span>inde<span class=\"__1 _3\"></span>mnidad a determinados directivos con funciones<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x13d h2_1 y72e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _6\"></span>Direcci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Administrac<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>dependi<span class=\"__1 _3\"></span>entes, <span class=\"__1 _6\"></span>sin <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>formulaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las </div><div class=\"t_1 m0_1 x13d h2_1 yaea ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">presentes cuentas <span class=\"__1 _6\"></span>anual<span class=\"__1 _3\"></span>es se <span class=\"__1 _6\"></span>hayan identificado riesgos <span class=\"__1 _6\"></span>a provisionar <span class=\"__1 _6\"></span>deri<span class=\"__1 _3\"></span>vados de <span class=\"__1 _6\"></span>las mismas. <span class=\"__1 _6\"></span>Tale<span class=\"__1 _3\"></span>s </div><div class=\"t_1 m0_1 x13d h2_1 yaeb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cartas de indemnidad s<span class=\"__1 _3\"></span>on una pr\u00e1ctica hab<span class=\"__1 _3\"></span>itual en multin<span class=\"__1 _3\"></span>acionales que expatr\u00ed<span class=\"__1 _3\"></span>an a emplead<span class=\"__1 _3\"></span>os por su </div><div class=\"t_1 m0_1 x13d h2_1 y378 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">doble condici\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> empleados <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>empresa<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>de directivos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>filial y son <span class=\"__1 _6\"></span>de ejecuci\u00f3n subsidiaria </div><div class=\"t_1 m0_1 x13d h2_1 y250 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _1a\"> </span>caso <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>respectivas <span class=\"__1 _1a\"> </span>p\u00f3lizas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>directivos <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>cubrieran <span class=\"__1 _1a\"> </span>total<span class=\"__1 _3\"></span>mente <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>contingencia. <span class=\"__1 _1a\"> </span>En </div><div class=\"t_1 m0_1 x13d h2_1 y251 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">relaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>los n<span class=\"__1 _3\"></span>egocios <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>mantuvieron <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>Alpine, <span class=\"__1 _20\"></span>se otorgar<span class=\"__1 _3\"></span>on <span class=\"__1 _20\"></span>cartas d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>indemnidad<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x13d h2_1 yaec ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a <span class=\"__1 _6\"></span>cinco <span class=\"__1 _7\"></span>directivos. <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>d\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha, <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>esperan <span class=\"__1 _7\"></span>acciones <span class=\"__1 _6\"></span>contra <span class=\"__1 _6\"></span>directivos <span class=\"__1 _6\"></span>amparados <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>dichas </div><div class=\"t_1 m0_1 x13d h2_1 ya1f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cartas <span class=\"__1 _3\"></span>dado <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>hechos <span class=\"__1 _20\"></span>por los <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>hipot\u00e9ti<span class=\"__1 _3\"></span>ca <span class=\"__1 _20\"></span>o eve<span class=\"__1 _3\"></span>ntualmente <span class=\"__1 _20\"></span>pudieran <span class=\"__1 _20\"></span>ser d<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>andad<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>estar\u00edan </div><div class=\"t_1 m0_1 x13d h2_1 ya20 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">prescritos.<span class=\"__1 _5f\"> </span> </div><div class=\"t_1 m0_1 x5b h2_1 yaed ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _8\"> </span> </div></div>Fomento <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Co<span class=\"__1 _6\"></span>nst<span class=\"__1 _3\"></span>rucciones <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _13\"></span>depend<span class=\"__1 _3\"></span>ientes <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>intervienen<span class=\"__1 _3\"></span> como <span class=\"__1 _13\"></span>parte <span class=\"__1 _2d\"></span>demandada <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>litigios <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"> </span>responsabilidades<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>propias <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"> </span>diversas actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>adjud<span class=\"__1 _3\"></span>icados <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>para <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>existen <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>otadas provisiones <span class=\"__1 _6\"></span>(nota 19). <span class=\"__1 _6\"></span>Dichos <span class=\"__1 _6\"></span>litigios<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>n\u00famer<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>sign<span class=\"__1 _3\"></span>ificativos, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>importes <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>oco relevantes <span class=\"__1 _20\"></span>considerados <span class=\"__1 _20\"></span>individualmente. <span class=\"__1 _20\"></span>Por <span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>motivo, <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>base <span class=\"__1 _20\"></span>a la <span class=\"__1 _20\"></span>experiencia <span class=\"__1 _20\"></span>demostrada <span class=\"__1 _20\"></span>y a <span class=\"__1 _20\"></span>las provisiones <span class=\"__1 _6\"></span>existentes, <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _7\"></span>resultantes <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>afectar\u00edan <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>forma <span class=\"__1 _6\"></span>significativa <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _6\"></span>del Grupo. En <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>principal<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"> </span>pasivos <span class=\"__1 _2d\"> </span>contingentes <span class=\"__1 _2d\"></span>derivados <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"></span>proceso <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>quiebra <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>subgrupo Alpine, se\u00f1alar<span class=\"__1 _3\"></span> que sus<span class=\"__1 _3\"></span> eventuales <span class=\"__1 _3\"></span>efectos financi<span class=\"__1 _3\"></span>eros ser\u00edan<span class=\"__1 _3\"></span> la salida<span class=\"__1 _3\"></span> de caja del<span class=\"__1 _20\"></span> importe se\u00f1alado en<span class=\"__1 _20\"></span> las <span class=\"__1 _14\"> </span>respectivas <span class=\"__1 _14\"> </span>demandas<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>que <span class=\"__1 _14\"> </span>se <span class=\"__1 _14\"> </span>detallan <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>nota <span class=\"__1 _14\"> </span>1<span class=\"__1 _6\"></span>9<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>presentes <span class=\"__1 _14\"> </span>estados <span class=\"__1 _14\"> </span>financieros intermedios cons<span class=\"__1 _3\"></span>olidados, m\u00e1s en su cas<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> in<span class=\"__1 _3\"></span>tereses y costa<span class=\"__1 _3\"></span>s.  Con fecha 15 de enero de 2015, la <span class=\"__1 _6\"></span>Sala de la Compet<span class=\"__1 _3\"></span>encia de la Comisi\u00f3n Nacional de los Mercados y de la <span class=\"__1 _6\"></span>Comp<span class=\"__1 _3\"></span>etencia dict\u00f3 resoluci\u00f3n relativa al <span class=\"__1 _6\"></span>expedie<span class=\"__1 _20\"></span>nte <span class=\"__1 _6\"></span>S/0429/1<span class=\"__1 _3\"></span>2, <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or una <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esunta infracci\u00f3n del art\u00edculo <span class=\"__1 _1a\"> </span>1 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>Ley <span class=\"__1 _1a\"> </span>15/2007 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Defensa <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Comp<span class=\"__1 _3\"></span>etenci<span class=\"__1 _6\"></span>a. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>citada <span class=\"__1 _1a\"> </span>resoluci\u00f3n <span class=\"__1 _2d\"> </span>afecta <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>varias empresas <span class=\"__1 _38\"> </span>y <span class=\"__1 _14\"> </span>asociaciones <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>sector <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>residuos <span class=\"__1 _14\"> </span>entre <span class=\"__1 _38\"> </span>las <span class=\"__1 _38\"> </span>cuales<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>se <span class=\"__1 _14\"> </span>encuentra <span class=\"__1 _38\"> </span>sociedade<span class=\"__1 _3\"></span>s pertenecientes <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>Grupo. <span class=\"__1 _13\"></span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>interpuso <span class=\"__1 _13\"></span>recurso <span class=\"__1 _13\"></span>contencioso <span class=\"__1 _13\"></span>administrativo <span class=\"__1 _13\"></span>ante <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>Audiencia<span class=\"__1 _3\"></span> Nacional. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"> </span>finales <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>ene<span class=\"__1 _3\"></span>ro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2018 <span class=\"__1 _2d\"> </span>fueron <span class=\"__1 _1a\"> </span>notific<span class=\"__1 _3\"></span>adas <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>Sent<span class=\"__1 _3\"></span>encias <span class=\"__1 _1a\"> </span>dictad<span class=\"__1 _3\"></span>as <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Audiencia Nacional <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>estiman <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>recursos <span class=\"__1 _6\"></span>contenci<span class=\"__1 _3\"></span>oso<span class=\"__1 _6\"></span>-ad<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>istrativos <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>terpuestos <span class=\"__1 _6\"></span>por Gesti\u00f3n <span class=\"__1 _6\"></span>y Valorizaci\u00f3n Integral del <span class=\"__1 _6\"></span>Cen<span class=\"__1 _3\"></span>tro, <span class=\"__1 _6\"></span>S.<span class=\"__1 _3\"></span>L. y <span class=\"__1 _6\"></span>Betearte, S.A. Unipersonal, ambas sociedades <span class=\"__1 _6\"></span>participadas por FCC Servici<span class=\"__1 _3\"></span>os Medioambi<span class=\"__1 _3\"></span>ente H<span class=\"__1 _3\"></span>olding, S.A.<span class=\"__1 _3\"></span> Uniperson<span class=\"__1 _3\"></span>al, contra l<span class=\"__1 _20\"></span>a Resoluci\u00f3n de <span class=\"__1 _3\"></span>la CN<span class=\"__1 _3\"></span>MC en la <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se impon\u00edan v<span class=\"__1 _6\"></span>arias<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>sanciones por <span class=\"__1 _6\"></span>unas <span class=\"__1 _6\"></span>sup<span class=\"__1 _3\"></span>uestas <span class=\"__1 _6\"></span>pr\u00e1c<span class=\"__1 _20\"></span>ticas <span class=\"__1 _6\"></span>colusorias. En <span class=\"__1 _6\"></span>ambas sentencias se <span class=\"__1 _6\"></span>estima el argumento <span class=\"__1 _20\"></span>alegado <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>dichas <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _20\"></span>de que <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>exist\u00eda <span class=\"__1 _20\"></span>una in<span class=\"__1 _3\"></span>fracci\u00f3n <span class=\"__1 _3\"></span>\u00fanica <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>continuada. <span class=\"__1 _20\"></span>En ab<span class=\"__1 _3\"></span>ril de 2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>18 se <span class=\"__1 _6\"></span>nos notific\u00f3 <span class=\"__1 _6\"></span>el acuerdo de <span class=\"__1 _6\"></span>incoaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de un nuevo <span class=\"__1 _6\"></span>expedient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>sanci<span class=\"__1 _20\"></span>onador <span class=\"__1 _6\"></span>por las <span class=\"__1 _6\"></span>mismas<span class=\"__1 _3\"></span> conductas <span class=\"__1 _7\"></span>investigadas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>expedi<span class=\"__1 _3\"></span>ente <span class=\"__1 _7\"></span>anterior <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>bj<span class=\"__1 _3\"></span>eto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>entencia <span class=\"__1 _6\"></span>estimatoria, <span class=\"__1 _7\"></span>abri\u00e9ndose <span class=\"__1 _13\"></span>un<span class=\"__1 _20\"></span> plazo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>1<span class=\"__1 _6\"></span>8 <span class=\"__1 _1a\"> </span>meses <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>instrucci\u00f3n. <span class=\"__1 _1a\"> </span>En <span class=\"__1 _1a\"> </span>septiembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>19 <span class=\"__1 _1a\"> </span>se <span class=\"__1 _32\"> </span>dict\u00f3 <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>suspendiendo <span class=\"__1 _1a\"> </span>la tramitaci\u00f3n del expedien<span class=\"__1 _3\"></span>te sancionador has<span class=\"__1 _3\"></span>ta que recayese sent<span class=\"__1 _3\"></span>encia de la Audiencia Nacional en l<span class=\"__1 _3\"></span>os recursos <span class=\"__1 _c\"></span>presentados <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>otras <span class=\"__1 _20\"></span>empresas <span class=\"__1 _c\"></span>sancionadas. <span class=\"__1 _c\"></span>Con <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>22 <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>marzo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2023 <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>producid<span class=\"__1 _3\"></span>o una resoluci\u00f3n<span class=\"__1 _3\"></span> de la Sala<span class=\"__1 _3\"></span> de Competencia de<span class=\"__1 _20\"></span> la CNMC por la que se<span class=\"__1 _3\"></span> acuerda el<span class=\"__1 _3\"></span> archivo del<span class=\"__1 _3\"></span> expedient<span class=\"__1 _3\"></span>e sancionador. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>Sala considera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ya <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>ocede <span class=\"__1 _6\"></span>continu<span class=\"__1 _3\"></span>ar <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actuaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>debe <span class=\"__1 _6\"></span>acord<span class=\"__1 _3\"></span>arse <span class=\"__1 _6\"></span>el archivo del expedient<span class=\"__1 _3\"></span>e, con efectos<span class=\"__1 _3\"></span> para todas las<span class=\"__1 _3\"></span> partes. En el <span class=\"__1 _6\"></span>a\u00f1o 2019 el Grupo <span class=\"__1 _6\"></span>tu<span class=\"__1 _3\"></span>vo <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onocimiento de la <span class=\"__1 _6\"></span>exist<span class=\"__1 _3\"></span>encia de <span class=\"__1 _6\"></span>pagos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>oducidos entre los <span class=\"__1 _6\"></span>a\u00f1o<span class=\"__1 _3\"></span>s 2010 y <span class=\"__1 _2d\"> </span>2014 <span class=\"__1 _1a\"> </span>inicialmente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>esti<span class=\"__1 _3\"></span>mados <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>82 <span class=\"__1 _2d\"> </span>millones <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>d\u00f3lares <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>Estados<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Unidos, <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>podr\u00eda<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>no <span class=\"__1 _2d\"></span>ser justificados <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>tanto <span class=\"__1 _7\"></span>il\u00edcitos, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>ra\u00edz <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>investigaci\u00f3n <span class=\"__1 _7\"></span>interna <span class=\"__1 _6\"></span>llevada <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cabo <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de mayo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>pol\u00edtica <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>normativa <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cumplimi<span class=\"__1 _3\"></span>ento. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>procedimi<span class=\"__1 _3\"></span>entos contenidos en el conjunto de normas de cumplimiento del Grupo ha permitido identificar l<span class=\"__1 _3\"></span>os hechos, procediendo <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>empresa <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>ponerlos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>conocimiento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>fiscal\u00edas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Espa\u00f1a <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>P<span class=\"__1 _6\"></span>ana<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>\u00e1, <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>las que <span class=\"__1 _6\"></span>viene <span class=\"__1 _6\"></span>prestando <span class=\"__1 _6\"></span>desde <span class=\"__1 _6\"></span>entonces <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>m\u00e1xima <span class=\"__1 _7\"></span>colaboraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>esclarecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mismos en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>marco <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>principio <span class=\"__1 _13\"></span>\u201ctolerancia <span class=\"__1 _13\"></span>cero\u201d <span class=\"__1 _2d\"></span>contra <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>corrupci\u00f3n <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>impregna<span class=\"ff1_1\"> <span class=\"__1 _13\"></span>todo <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>Sistema <span class=\"__1 _13\"></span>de </span>Cumplimiento de FCC.<span class=\"__1 _3\"></span> En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contexto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>antedicha <span class=\"__1 _6\"></span>colaboraci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>ra\u00edz <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>autodenuncia <span class=\"__1 _7\"></span>realizad<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>con fecha 2<span class=\"__1 _6\"></span>9<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de octubre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2019<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el Juzgado <span class=\"__1 _6\"></span>Central<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Instrucci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>n\u00fam. 2<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>la Audiencia <span class=\"__1 _6\"></span>Naci<span class=\"__1 _3\"></span>onal dict\u00f3 Auto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>se\u00f1ala <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>\u201cde <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>documentaci\u00f3n <span class=\"__1 _6\"></span>obrant<span class=\"ff1_1\">e <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>actuaciones<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>tal <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>po<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>e <span class=\"__1 _7\"></span>de </span>manifiesto el <span class=\"__1 _6\"></span>Ministerio <span class=\"__1 _6\"></span>Fis<span class=\"__1 _20\"></span>cal, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>queda <span class=\"__1 _6\"></span>rela<span class=\"__1 _3\"></span>tado en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>anteceden<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>de hecho <span class=\"__1 _6\"></span>seg<span class=\"__1 _3\"></span>undo <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>presente resoluci\u00f3n, <span class=\"__1 _c\"></span>aparecen <span class=\"__1 _20\"></span>indicios <span class=\"__1 _20\"></span>racionales <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>mercantiles <span class=\"__1 _c\"></span>FCC <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _20\"></span>S.A., <span class=\"__1 _20\"></span>FCC Construcci\u00f3n A<span class=\"__1 _20\"></span>m\u00e9rica, S.A. <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>ones H<span class=\"__1 _3\"></span>ospitalarias, <span class=\"__1 _3\"></span>S.A. en<span class=\"__1 _3\"></span> presunt<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> hechos <span class=\"__1 _3\"></span>que, <span class=\"__1 _3\"></span>sin <span class=\"__1 _3\"></span>perjuicio de <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>calificaci\u00f3n <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>momento <span class=\"__1 _14\"> </span>procesal <span class=\"__1 _2c\"> </span>oportuno, <span class=\"__1 _14\"> </span>pudieran <span class=\"__1 _2c\"> </span>ser <span class=\"__1 _14\"> </span>constitutivos <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>delitos <span class=\"__1 _14\"> </span>de<span class=\"__1 _3\"></span> corrupci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>internacionales, <span class=\"__1 _7\"></span>previsto <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>penado <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>a<span class=\"__1 _6\"></span>rt.<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>286 <span class=\"__1 _7\"></span>ter <span class=\"__1 _13\"></span>CP <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>blanqueo <span class=\"__1 _7\"></span>de capitales, previ<span class=\"__1 _3\"></span>sto y penad<span class=\"__1 _3\"></span>o en los art. 3<span class=\"__1 _3\"></span>01 y 30<span class=\"__1 _3\"></span>2.2 CP\u201d acordando t<span class=\"__1 _3\"></span>ener como in<span class=\"__1 _3\"></span>vestigadas dentr<span class=\"__1 _3\"></span>o de<span class=\"__1 _5f\"> </span>las <span class=\"__1 _20\"></span>Diligencias <span class=\"__1 _20\"></span>Previas <span class=\"__1 _20\"></span>34/2017 <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>FCC Constru<span class=\"__1 _20\"></span>cci\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>dos <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>filiales, <span class=\"__1 _20\"></span>FCC <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _20\"></span>Am\u00e9rica, S.A. y Construcci<span class=\"__1 _3\"></span>ones Hospitalaria<span class=\"__1 _3\"></span>s, S.A. La <span class=\"__1 _6\"></span>causa<span class=\"__1 _3\"></span> sigue <span class=\"__1 _6\"></span>en periodo de instrucci\u00f3n, sin <span class=\"__1 _6\"></span>que podamos determinar en este momento <span class=\"__1 _6\"></span>que tipo de cargos <span class=\"__1 _6\"></span>podr\u00edan <span class=\"__1 _6\"></span>formular<span class=\"__1 _3\"></span>se, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>caso. Debe <span class=\"__1 _6\"></span>significarse <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>larg<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>a\u00f1o <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>UC<span class=\"__1 _3\"></span>O <span class=\"__1 _6\"></span>(Unidad Central Opera<span class=\"__1 _3\"></span>tiva de <span class=\"__1 _3\"></span>la Gu<span class=\"__1 _3\"></span>ardia Civil) <span class=\"__1 _3\"></span>emiti\u00f3 u<span class=\"__1 _3\"></span>n infor<span class=\"__1 _3\"></span>me, referido en <span class=\"__1 _20\"></span>distintas noticias d<span class=\"__1 _3\"></span>e prensa, en <span class=\"__1 _20\"></span>el que se m<span class=\"__1 _6\"></span>enci<span class=\"__1 _3\"></span>onan cantidades distintas y superiores a las <span class=\"__1 _6\"></span>informadas por Fomento de Construcciones y Contratas, S.A. si bien debe ponerse de manifiesto que dicho informe se refiere a comportami<span class=\"__1 _3\"></span>entos y <span class=\"__1 _6\"></span>cantidad<span class=\"__1 _3\"></span>es que <span class=\"__1 _6\"></span>no son todos <span class=\"__1 _6\"></span>ellos atribuibles al Grupo. <span class=\"__1 _6\"></span>Por todo <span class=\"__1 _6\"></span>ell<span class=\"__1 _3\"></span>o, calificamos como <span class=\"__1 _6\"></span>posibl<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>que puedan <span class=\"__1 _32\"> </span>derivarse <span class=\"__1 _1a\"> </span>impactos <span class=\"__1 _32\"> </span>econ\u00f3micos<span class=\"__1 _3\"></span>  para <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>mencionadas  so<span class=\"__1 _3\"></span>ciedades <span class=\"__1 _1a\"> </span>a  resultas <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>referido procedimiento, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _13\"></span>no <span class=\"__1 _6\"></span>disponemos <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>informa<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _7\"></span>necesaria <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>nos<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>permita <span class=\"__1 _7\"></span>establecer <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>na cuantificaci\u00f3n de l<span class=\"__1 _3\"></span>os mismos. Con <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _2d\"> </span>6 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2022 <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Comisi\u00f3n <span class=\"__1 _1a\"> </span>Nacional <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>Mercados <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Competencia <span class=\"__1 _1a\"> </span>dict\u00f3 <span class=\"__1 _2d\"> </span>una resoluci\u00f3n  por <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>que <span class=\"__1 _2c\"> </span>impon\u00eda  una <span class=\"__1 _2c\"> </span>sanci\u00f3n <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span>diversas <span class=\"__1 _2c\"> </span>empresas <span class=\"__1 _2c\"> </span>constructoras,  entre  ellas <span class=\"__1 _14\"> </span>FCC Construcci\u00f3n, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por compartir <span class=\"__1 _6\"></span>los costes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>trab<span class=\"__1 _3\"></span>ajos <span class=\"__1 _6\"></span>t\u00e9cnic<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de co<span class=\"__1 _6\"></span>mprobaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de datos <span class=\"__1 _6\"></span>objetivos<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>licitaciones <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>obra <span class=\"__1 _2d\"></span>p\u00fablica. <span class=\"__1 _13\"></span>El <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"></span>considera <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>conducta <span class=\"__1 _13\"></span>objeto <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>sanci\u00f3n <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>solo <span class=\"__1 _13\"></span>no infringe <span class=\"__1 _20\"></span>ning\u00fan <span class=\"__1 _20\"></span>precepto <span class=\"__1 _20\"></span>(incluyendo <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>contenidos <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>ley <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>competencia) <span class=\"__1 _20\"></span>sino <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>adem\u00e1s <span class=\"__1 _20\"></span>es <span class=\"__1 _3\"></span>una conducta <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>ha contribu<span class=\"__1 _3\"></span>ido <span class=\"__1 _20\"></span>a una <span class=\"__1 _20\"></span>mayor <span class=\"__1 _3\"></span>eficiencia <span class=\"__1 _20\"></span>y a<span class=\"__1 _20\"></span>horro<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>costes d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>las licitacion<span class=\"__1 _3\"></span>es. <span class=\"__1 _3\"></span>Por <span class=\"__1 _20\"></span>estas y <span class=\"__1 _38\"> </span>otras <span class=\"__1 _38\"> </span>razones, <span class=\"__1 _14\"> </span>ha <span class=\"__1 _38\"> </span>presentado <span class=\"__1 _38\"> </span>el <span class=\"__1 _38\"> </span>correspond<span class=\"__1 _3\"></span>iente <span class=\"__1 _38\"> </span>recurso<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>contencioso-administrativo <span class=\"__1 _38\"> </span>ant<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>la Audiencia <span class=\"__1 _2d\"></span>Nacional, <span class=\"__1 _13\"></span>estando <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mo <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>tramitaci\u00f3n. <span class=\"__1 _2d\"></span>Adicionalm<span class=\"__1 _3\"></span>ente, <span class=\"__1 _2d\"></span>solicit\u00f3 <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>dicho <span class=\"__1 _1a\"> </span>tribunal <span class=\"__1 _2d\"></span>la concesi\u00f3n de la <span class=\"__1 _6\"></span>medi<span class=\"__1 _3\"></span>da cautelar <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>susp<span class=\"__1 _20\"></span>ensi\u00f3n <span class=\"__1 _6\"></span>de pago de la m<span class=\"__1 _6\"></span>ulta<span class=\"__1 _3\"></span> impuesta por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>CNMC<span class=\"__1 _3\"></span> hasta <span class=\"__1 _6\"></span>que<span class=\"__1 _20\"></span> se <span class=\"__1 _2d\"></span>dicte <span class=\"__1 _13\"></span>resoluci\u00f3n <span class=\"__1 _2d\"></span>judicial <span class=\"__1 _13\"></span>firme <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>este <span class=\"__1 _2d\"> </span>asunto, <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>dida <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>ha <span class=\"__1 _13\"></span>sido <span class=\"__1 _2d\"></span>concedida. <span class=\"__1 _13\"></span>Por <span class=\"__1 _2d\"> </span>tanto, <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>ha considerado <span class=\"__1 _20\"></span>que, <span class=\"__1 _20\"></span>si <span class=\"__1 _20\"></span>bien <span class=\"__1 _c\"></span>es <span class=\"__1 _3\"></span>posible <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>deriven <span class=\"__1 _20\"></span>salidas <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>caja <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>citada <span class=\"__1 _20\"></span>sanci\u00f3n, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>momento y habida cuenta la situa<span class=\"__1 _3\"></span>ci\u00f3n no podem<span class=\"__1 _3\"></span>os estimar su i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te y calendari<span class=\"__1 _3\"></span>o. La <span class=\"__1 _7\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>24<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>99% <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>parti<span class=\"__1 _20\"></span>cipaci\u00f3n <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>FCC <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _7\"></span>Medio <span class=\"__1 _7\"></span>Ambiente <span class=\"__1 _7\"></span>Holding,<span class=\"__1 _3\"></span> S.A. <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>fondo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>pensiones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Canad\u00e1, <span class=\"__1 _20\"></span>CPP <span class=\"__1 _20\"></span>Investments <span class=\"__1 _c\"></span>(nota <span class=\"__1 _20\"></span>4), <span class=\"__1 _20\"></span>incorpora <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>cl\u00e1usula <span class=\"__1 _c\"></span>de inde<span class=\"__1 _3\"></span>mnidad<span class=\"__1 _3\"></span> que <span class=\"__1 _20\"></span>puede suponer <span class=\"__1 _20\"></span>salidas <span class=\"__1 _20\"></span>de caja <span class=\"__1 _20\"></span>futuras <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>flujos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>caja que <span class=\"__1 _20\"></span>produzcan <span class=\"__1 _20\"></span>determinados activos <span class=\"__1 _13\"></span>incluid<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>per\u00edmetro <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>venta. <span class=\"__1 _13\"></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>estimado <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>sus <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones<span class=\"__1 _3\"></span> probables registran<span class=\"__1 _3\"></span>do, en su caso, la pro<span class=\"__1 _3\"></span>visi\u00f3n oportu<span class=\"__1 _3\"></span>na (nota 19<span class=\"ls17\">).</span> Adicionalmente,<span class=\"__1 _3\"></span> cabe <span class=\"__1 _3\"></span>se\u00f1al<span class=\"__1 _3\"></span>ar que<span class=\"__1 _3\"></span> el<span class=\"__1 _3\"></span> acuerd<span class=\"__1 _3\"></span>o de <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>enta<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>el 49% <span class=\"__1 _3\"></span>de la<span class=\"__1 _20\"></span> participaci\u00f3n <span class=\"__1 _3\"></span>de FCC<span class=\"__1 _3\"></span> Aquali<span class=\"__1 _3\"></span>a S.A.,<span class=\"__1 _3\"></span> que se <span class=\"__1 _6\"></span>perfeccion<span class=\"__1 _3\"></span>\u00f3 en <span class=\"__1 _6\"></span>el ejercicio 2018, contempla <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span>terminados precios variables que dependen <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e la resoluci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>procedimi<span class=\"__1 _3\"></span>entos c<span class=\"__1 _3\"></span>ontingentes. <span class=\"__1 _3\"></span>El Gru<span class=\"__1 _3\"></span>po, p<span class=\"__1 _3\"></span>or tant<span class=\"__1 _3\"></span>o, ha <span class=\"__1 _3\"></span>registrado<span class=\"__1 _3\"></span> a <span class=\"__1 _3\"></span>31 de<span class=\"__1 _3\"></span> diciembre<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> 2024 un <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>o por el <span class=\"__1 _6\"></span>valor razonable del cobro co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tingente que se <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>ma se va co<span class=\"__1 _6\"></span>brar<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>en relaci\u00f3n al ejercicio <span class=\"__1 _20\"></span>2024 <span class=\"__1 _3\"></span>(nota <span class=\"__1 _20\"></span>27.g); <span class=\"__1 _20\"></span>asimismo, <span class=\"__1 _3\"></span><span class=\"ls1c\">no<span class=\"ls0_1\"> ha <span class=\"__1 _20\"></span>registrado <span class=\"__1 _20\"></span>pasivos <span class=\"__1 _20\"></span>por las <span class=\"__1 _c\"></span>reclamaciones <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>puedan <span class=\"__1 _20\"></span>surgir </span></span>en contra de sus intereses al no estimarse pr<span class=\"__1 _3\"></span>obable que se puedan prod<span class=\"__1 _3\"></span>ucir quebrantos significati<span class=\"__1 _3\"></span>vos y dado su importe no<span class=\"__1 _3\"></span> relevante en r<span class=\"__1 _3\"></span>elaci\u00f3n al pre<span class=\"__1 _3\"></span>cio de la operaci<span class=\"__1 _3\"></span>\u00f3n. Asimismo, <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>arc<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>citada <span class=\"__1 _20\"></span>operaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>venta, <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>constituyer<span class=\"__1 _3\"></span>on <span class=\"__1 _20\"></span>sendas <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>Topco, s.a.r.l. y su filial FCC<span class=\"__1 _3\"></span> Midco, S.A., ap<span class=\"__1 _3\"></span>ort\u00e1ndose a esta \u00fal<span class=\"__1 _20\"></span>tim<span class=\"__1 _6\"></span>a a<span class=\"__1 _3\"></span>cciones represen<span class=\"__1 _3\"></span>tativas de<span class=\"__1 _3\"></span> un 10% de las<span class=\"__1 _3\"></span> acciones  de <span class=\"__1 _32\"> </span>FCC  Aquali<span class=\"__1 _3\"></span>a,  propiedad  d<span class=\"__1 _3\"></span>el  Grupo.  La <span class=\"__1 _32\"> </span>mitad  de  las  citada<span class=\"__1 _20\"></span>s  acciones  se  encu<span class=\"__1 _3\"></span>entran pignoradas como garant\u00eda de ciertas obligaciones del Grupo frente a FCC <span class=\"__1 _6\"></span>Aquali<span class=\"__1 _3\"></span>a, principalmente por<span class=\"__1 _3\"></span> el repago del<span class=\"__1 _20\"></span> pr\u00e9stamo que esta \u00falti<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> tiene<span class=\"__1 _3\"></span> concedido a<span class=\"__1 _3\"></span> la matriz<span class=\"__1 _20\"></span> del Grupo por impor<span class=\"__1 _3\"></span>te de 806.<span class=\"__1 _3\"></span>479 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>estima <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>existe <span class=\"__1 _6\"></span>riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las citadas <span class=\"__1 _20\"></span>garant\u00edas <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>formulaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>presentes <span class=\"__1 _c\"></span>estados <span class=\"__1 _20\"></span>financieros <span class=\"__1 _20\"></span>semestrales<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>resumidos consolidados.<span class=\"__1 _5f\"> </span>El Grupo tiene <span class=\"__1 _6\"></span>abier<span class=\"__1 _20\"></span>tos <span class=\"__1 _6\"></span>otr<span class=\"__1 _3\"></span>os litigios y procedimientos judiciales a los descritos anteriormente por los que estima no s<span class=\"__1 _3\"></span>e van a pro<span class=\"__1 _3\"></span>ducir salidas de caja sign<span class=\"__1 _3\"></span>ificativas. La participaci\u00f3n<span class=\"__1 _3\"></span> de las soci<span class=\"__1 _20\"></span>edades del Grupo en <span class=\"__1 _3\"></span>operaciones c<span class=\"__1 _3\"></span>onjuntas gesti<span class=\"__1 _3\"></span>onadas <span class=\"__1 _3\"></span>mediante union<span class=\"__1 _3\"></span>es temporales <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>empresas, <span class=\"__1 _2d\"> </span>comunidades <span class=\"__1 _1a\"> </span>de  b<span class=\"__1 _3\"></span>ienes, <span class=\"__1 _1a\"> </span>cuentas <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>otras <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _1a\"> </span>de caracter\u00edsticas si<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ilares<span class=\"__1 _3\"></span> supone para<span class=\"__1 _3\"></span> los soci<span class=\"__1 _3\"></span>os part\u00edcipes c<span class=\"__1 _3\"></span>ompartir la responsab<span class=\"__1 _20\"></span>ilidad solidaria sobre la actividad desarr<span class=\"__1 _3\"></span>ollada. En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>garant\u00edas <span class=\"__1 _13\"></span>recibidas,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>cabe <span class=\"__1 _13\"></span>se\u00f1alar, <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>car\u00e1cter <span class=\"__1 _13\"></span>gene<span class=\"__1 _3\"></span>ral, <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>\u00fanicamente<span class=\"__1 _20\"></span> recibe garant\u00edas <span class=\"__1 _3\"></span>en relaci<span class=\"__1 _3\"></span>\u00f3n a <span class=\"__1 _3\"></span>importes pagad<span class=\"__1 _3\"></span>os en co<span class=\"__1 _3\"></span>ncepto de anticip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>para la<span class=\"__1 _3\"></span> compra p<span class=\"__1 _3\"></span>or encarg<span class=\"__1 _3\"></span>o de <span class=\"__1 _1a\"> </span>equipo <span class=\"__1 _2d\"> </span>altamente <span class=\"__1 _2d\"> </span>especializado <span class=\"__1 _1a\"> </span>princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>segmentos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>Construcci\u00f3n <span class=\"__1 _2d\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>Aguas <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e cuant\u00eda no <span class=\"__1 _6\"></span>significati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a en su <span class=\"__1 _6\"></span>conjunt<span class=\"__1 _3\"></span>o. En <span class=\"__1 _6\"></span>cuanto a las <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>t\u00edas ejecutadas o <span class=\"__1 _6\"></span>reali<span class=\"__1 _3\"></span>zadas, se\u00f1alar <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e el Grupo no ha obt<span class=\"__1 _3\"></span>enido activos significati<span class=\"__1 _3\"></span>vos como con<span class=\"__1 _3\"></span>secuencia de garant\u00edas ej<span class=\"__1 _3\"></span>ecutadas a su fa<span class=\"__1 _3\"></span>vor.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "26.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>GARANT\u00cdAS COMPROME<span class=\"__1 _3\"></span>TIDAS CON TER<span class=\"__1 _3\"></span>CEROS Y O<span class=\"__1 _3\"></span>TROS PASIVOS CONTINGEN<span class=\"__1 _3\"></span>TES A 31 de diciembre<span class=\"__1 _3\"></span> de 2024 <span class=\"__1 _3\"></span>el Grupo ha incurrid<span class=\"__1 _3\"></span>o en pasivos c<span class=\"__1 _3\"></span>ontingentes, princip<span class=\"__1 _20\"></span>almente avales ante terceros, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>mayor <span class=\"__1 _6\"></span>part<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ante <span class=\"__1 _6\"></span>organismos <span class=\"__1 _6\"></span>p\u00fablico<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>clientes <span class=\"__1 _6\"></span>privados <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>tizar <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>buen <span class=\"__1 _6\"></span>fin de <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>obras <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntrat<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>saneami<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>urbano, <span class=\"__1 _6\"></span>por<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>4.543.201 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de euros (5.122.506 <span class=\"__1 _3\"></span>miles de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 2023). Como <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escisi\u00f3n <span class=\"__1 _13\"></span>parcial <span class=\"__1 _13\"></span>financiera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Inmobiliaria <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Cementos perfeccionada en el <span class=\"__1 _6\"></span>mes de noviembre de <span class=\"__1 _6\"></span>2024 se ha <span class=\"__1 _6\"></span>producido la salida <span class=\"__1 _6\"></span>de los pasivos <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontingentes<span class=\"__1 _3\"></span> que aportaban estas<span class=\"__1 _3\"></span> actividad<span class=\"__1 _3\"></span>es (88.279 miles de<span class=\"__1 _3\"></span> euros a 3<span class=\"__1 _3\"></span>1 de diciembre de 20<span class=\"__1 _3\"></span>23). Adicionalmente el Grupo ha otorgado cartas de <span class=\"__1 _6\"></span>inde<span class=\"__1 _3\"></span>mnidad a determinados directivos con funciones<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>Direcci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>Administrac<span class=\"__1 _3\"></span>i\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>dependi<span class=\"__1 _3\"></span>entes, <span class=\"__1 _6\"></span>sin <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>formulaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las presentes cuentas <span class=\"__1 _6\"></span>anual<span class=\"__1 _3\"></span>es se <span class=\"__1 _6\"></span>hayan identificado riesgos <span class=\"__1 _6\"></span>a provisionar <span class=\"__1 _6\"></span>deri<span class=\"__1 _3\"></span>vados de <span class=\"__1 _6\"></span>las mismas. <span class=\"__1 _6\"></span>Tale<span class=\"__1 _3\"></span>s cartas de indemnidad s<span class=\"__1 _3\"></span>on una pr\u00e1ctica hab<span class=\"__1 _3\"></span>itual en multin<span class=\"__1 _3\"></span>acionales que expatr\u00ed<span class=\"__1 _3\"></span>an a emplead<span class=\"__1 _3\"></span>os por su doble condici\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> empleados <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>empresa<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>de directivos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _6\"></span>filial y son <span class=\"__1 _6\"></span>de ejecuci\u00f3n subsidiaria en <span class=\"__1 _1a\"> </span>caso <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>respectivas <span class=\"__1 _1a\"> </span>p\u00f3lizas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>directivos <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>cubrieran <span class=\"__1 _1a\"> </span>total<span class=\"__1 _3\"></span>mente <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>contingencia. <span class=\"__1 _1a\"> </span>En relaci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _20\"></span>los n<span class=\"__1 _3\"></span>egocios <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>mantuvieron <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>Alpine, <span class=\"__1 _20\"></span>se otorgar<span class=\"__1 _3\"></span>on <span class=\"__1 _20\"></span>cartas d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>indemnidad<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>cinco <span class=\"__1 _7\"></span>directivos. <span class=\"__1 _6\"></span>A <span class=\"__1 _6\"></span>d\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>fecha, <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>esperan <span class=\"__1 _7\"></span>acciones <span class=\"__1 _6\"></span>contra <span class=\"__1 _6\"></span>directivos <span class=\"__1 _6\"></span>amparados <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>dichas cartas <span class=\"__1 _3\"></span>dado <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>hechos <span class=\"__1 _20\"></span>por los <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>hipot\u00e9ti<span class=\"__1 _3\"></span>ca <span class=\"__1 _20\"></span>o eve<span class=\"__1 _3\"></span>ntualmente <span class=\"__1 _20\"></span>pudieran <span class=\"__1 _20\"></span>ser d<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>andad<span class=\"__1 _3\"></span>os <span class=\"__1 _20\"></span>estar\u00edan prescritos.<span class=\"__1 _5f\"> </span>Fomento <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Co<span class=\"__1 _6\"></span>nst<span class=\"__1 _3\"></span>rucciones <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>ociedades <span class=\"__1 _13\"></span>depend<span class=\"__1 _3\"></span>ientes <span class=\"__1 _13\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>intervienen<span class=\"__1 _3\"></span> como <span class=\"__1 _13\"></span>parte <span class=\"__1 _2d\"></span>demandada <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>determinados <span class=\"__1 _13\"></span>litigios <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"> </span>responsabilidades<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>propias <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"> </span>diversas actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>contratos <span class=\"__1 _13\"></span>adjud<span class=\"__1 _3\"></span>icados <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>para <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>existen <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>otadas provisiones <span class=\"__1 _6\"></span>(nota 19). <span class=\"__1 _6\"></span>Dichos <span class=\"__1 _6\"></span>litigios<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>n\u00famer<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>pueden <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>sign<span class=\"__1 _3\"></span>ificativos, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>importes <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>oco relevantes <span class=\"__1 _20\"></span>considerados <span class=\"__1 _20\"></span>individualmente. <span class=\"__1 _20\"></span>Por <span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>motivo, <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>base <span class=\"__1 _20\"></span>a la <span class=\"__1 _20\"></span>experiencia <span class=\"__1 _20\"></span>demostrada <span class=\"__1 _20\"></span>y a <span class=\"__1 _20\"></span>las provisiones <span class=\"__1 _6\"></span>existentes, <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>pasivos <span class=\"__1 _7\"></span>resultantes <span class=\"__1 _7\"></span>no <span class=\"__1 _6\"></span>afectar\u00edan <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>forma <span class=\"__1 _6\"></span>significativa <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _6\"></span>del Grupo. En <span class=\"__1 _2d\"> </span>relaci\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>principal<span class=\"__1 _3\"></span>es <span class=\"__1 _2d\"> </span>pasivos <span class=\"__1 _2d\"> </span>contingentes <span class=\"__1 _2d\"></span>derivados <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"></span>proceso <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>quiebra <span class=\"__1 _2d\"></span>del <span class=\"__1 _2d\"> </span>subgrupo Alpine, se\u00f1alar<span class=\"__1 _3\"></span> que sus<span class=\"__1 _3\"></span> eventuales <span class=\"__1 _3\"></span>efectos financi<span class=\"__1 _3\"></span>eros ser\u00edan<span class=\"__1 _3\"></span> la salida<span class=\"__1 _3\"></span> de caja del<span class=\"__1 _20\"></span> importe se\u00f1alado en<span class=\"__1 _20\"></span> las <span class=\"__1 _14\"> </span>respectivas <span class=\"__1 _14\"> </span>demandas<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>que <span class=\"__1 _14\"> </span>se <span class=\"__1 _14\"> </span>detallan <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>nota <span class=\"__1 _14\"> </span>1<span class=\"__1 _6\"></span>9<span class=\"__1 _3\"></span> <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>presentes <span class=\"__1 _14\"> </span>estados <span class=\"__1 _14\"> </span>financieros intermedios cons<span class=\"__1 _3\"></span>olidados, m\u00e1s en su cas<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> in<span class=\"__1 _3\"></span>tereses y costa<span class=\"__1 _3\"></span>s.  Con fecha 15 de enero de 2015, la <span class=\"__1 _6\"></span>Sala de la Compet<span class=\"__1 _3\"></span>encia de la Comisi\u00f3n Nacional de los Mercados y de la <span class=\"__1 _6\"></span>Comp<span class=\"__1 _3\"></span>etencia dict\u00f3 resoluci\u00f3n relativa al <span class=\"__1 _6\"></span>expedie<span class=\"__1 _20\"></span>nte <span class=\"__1 _6\"></span>S/0429/1<span class=\"__1 _3\"></span>2, <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or una <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>esunta infracci\u00f3n del art\u00edculo <span class=\"__1 _1a\"> </span>1 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>Ley <span class=\"__1 _1a\"> </span>15/2007 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>Defensa <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Comp<span class=\"__1 _3\"></span>etenci<span class=\"__1 _6\"></span>a. <span class=\"__1 _2d\"> </span>La <span class=\"__1 _1a\"> </span>citada <span class=\"__1 _1a\"> </span>resoluci\u00f3n <span class=\"__1 _2d\"> </span>afecta <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>varias empresas <span class=\"__1 _38\"> </span>y <span class=\"__1 _14\"> </span>asociaciones <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>sector <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _38\"> </span>residuos <span class=\"__1 _14\"> </span>entre <span class=\"__1 _38\"> </span>las <span class=\"__1 _38\"> </span>cuales<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>se <span class=\"__1 _14\"> </span>encuentra <span class=\"__1 _38\"> </span>sociedade<span class=\"__1 _3\"></span>s pertenecientes <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>Grupo. <span class=\"__1 _13\"></span>El <span class=\"__1 _2d\"></span>Grupo <span class=\"__1 _2d\"></span>interpuso <span class=\"__1 _13\"></span>recurso <span class=\"__1 _13\"></span>contencioso <span class=\"__1 _13\"></span>administrativo <span class=\"__1 _13\"></span>ante <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>Audiencia<span class=\"__1 _3\"></span> Nacional. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _2d\"> </span>finales <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>ene<span class=\"__1 _3\"></span>ro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2018 <span class=\"__1 _2d\"> </span>fueron <span class=\"__1 _1a\"> </span>notific<span class=\"__1 _3\"></span>adas <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>Sent<span class=\"__1 _3\"></span>encias <span class=\"__1 _1a\"> </span>dictad<span class=\"__1 _3\"></span>as <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Audiencia Nacional <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>estiman <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>recursos <span class=\"__1 _6\"></span>contenci<span class=\"__1 _3\"></span>oso<span class=\"__1 _6\"></span>-ad<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>istrativos <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>terpuestos <span class=\"__1 _6\"></span>por Gesti\u00f3n <span class=\"__1 _6\"></span>y Valorizaci\u00f3n Integral del <span class=\"__1 _6\"></span>Cen<span class=\"__1 _3\"></span>tro, <span class=\"__1 _6\"></span>S.<span class=\"__1 _3\"></span>L. y <span class=\"__1 _6\"></span>Betearte, S.A. Unipersonal, ambas sociedades <span class=\"__1 _6\"></span>participadas por FCC Servici<span class=\"__1 _3\"></span>os Medioambi<span class=\"__1 _3\"></span>ente H<span class=\"__1 _3\"></span>olding, S.A.<span class=\"__1 _3\"></span> Uniperson<span class=\"__1 _3\"></span>al, contra l<span class=\"__1 _20\"></span>a Resoluci\u00f3n de <span class=\"__1 _3\"></span>la CN<span class=\"__1 _3\"></span>MC en la <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se impon\u00edan v<span class=\"__1 _6\"></span>arias<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>sanciones por <span class=\"__1 _6\"></span>unas <span class=\"__1 _6\"></span>sup<span class=\"__1 _3\"></span>uestas <span class=\"__1 _6\"></span>pr\u00e1c<span class=\"__1 _20\"></span>ticas <span class=\"__1 _6\"></span>colusorias. En <span class=\"__1 _6\"></span>ambas sentencias se <span class=\"__1 _6\"></span>estima el argumento <span class=\"__1 _20\"></span>alegado <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>dichas <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _20\"></span>de que <span class=\"__1 _20\"></span>no <span class=\"__1 _3\"></span>exist\u00eda <span class=\"__1 _20\"></span>una in<span class=\"__1 _3\"></span>fracci\u00f3n <span class=\"__1 _3\"></span>\u00fanica <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>continuada. <span class=\"__1 _20\"></span>En ab<span class=\"__1 _3\"></span>ril de 2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>18 se <span class=\"__1 _6\"></span>nos notific\u00f3 <span class=\"__1 _6\"></span>el acuerdo de <span class=\"__1 _6\"></span>incoaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de un nuevo <span class=\"__1 _6\"></span>expedient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>sanci<span class=\"__1 _20\"></span>onador <span class=\"__1 _6\"></span>por las <span class=\"__1 _6\"></span>mismas<span class=\"__1 _3\"></span> conductas <span class=\"__1 _7\"></span>investigadas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>expedi<span class=\"__1 _3\"></span>ente <span class=\"__1 _7\"></span>anterior <span class=\"__1 _6\"></span>o<span class=\"__1 _6\"></span>bj<span class=\"__1 _3\"></span>eto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>entencia <span class=\"__1 _6\"></span>estimatoria, <span class=\"__1 _7\"></span>abri\u00e9ndose <span class=\"__1 _13\"></span>un<span class=\"__1 _20\"></span> plazo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>1<span class=\"__1 _6\"></span>8 <span class=\"__1 _1a\"> </span>meses <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>instrucci\u00f3n. <span class=\"__1 _1a\"> </span>En <span class=\"__1 _1a\"> </span>septiembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>19 <span class=\"__1 _1a\"> </span>se <span class=\"__1 _32\"> </span>dict\u00f3 <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>acuerdo <span class=\"__1 _1a\"> </span>suspendiendo <span class=\"__1 _1a\"> </span>la tramitaci\u00f3n del expedien<span class=\"__1 _3\"></span>te sancionador has<span class=\"__1 _3\"></span>ta que recayese sent<span class=\"__1 _3\"></span>encia de la Audiencia Nacional en l<span class=\"__1 _3\"></span>os recursos <span class=\"__1 _c\"></span>presentados <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>otras <span class=\"__1 _20\"></span>empresas <span class=\"__1 _c\"></span>sancionadas. <span class=\"__1 _c\"></span>Con <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>22 <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>marzo <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>2023 <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>producid<span class=\"__1 _3\"></span>o una resoluci\u00f3n<span class=\"__1 _3\"></span> de la Sala<span class=\"__1 _3\"></span> de Competencia de<span class=\"__1 _20\"></span> la CNMC por la que se<span class=\"__1 _3\"></span> acuerda el<span class=\"__1 _3\"></span> archivo del<span class=\"__1 _3\"></span> expedient<span class=\"__1 _3\"></span>e sancionador. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>Sala considera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ya <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>ocede <span class=\"__1 _6\"></span>continu<span class=\"__1 _3\"></span>ar <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actuaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>debe <span class=\"__1 _6\"></span>acord<span class=\"__1 _3\"></span>arse <span class=\"__1 _6\"></span>el archivo del expedient<span class=\"__1 _3\"></span>e, con efectos<span class=\"__1 _3\"></span> para todas las<span class=\"__1 _3\"></span> partes. En el <span class=\"__1 _6\"></span>a\u00f1o 2019 el Grupo <span class=\"__1 _6\"></span>tu<span class=\"__1 _3\"></span>vo <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onocimiento de la <span class=\"__1 _6\"></span>exist<span class=\"__1 _3\"></span>encia de <span class=\"__1 _6\"></span>pagos<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pr<span class=\"__1 _3\"></span>oducidos entre los <span class=\"__1 _6\"></span>a\u00f1o<span class=\"__1 _3\"></span>s 2010 y <span class=\"__1 _2d\"> </span>2014 <span class=\"__1 _1a\"> </span>inicialmente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>esti<span class=\"__1 _3\"></span>mados <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>82 <span class=\"__1 _2d\"> </span>millones <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>d\u00f3lares <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>Estados<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>Unidos, <span class=\"__1 _2d\"></span>que <span class=\"__1 _1a\"> </span>podr\u00eda<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>no <span class=\"__1 _2d\"></span>ser justificados <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>tanto <span class=\"__1 _7\"></span>il\u00edcitos, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>ra\u00edz <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>investigaci\u00f3n <span class=\"__1 _7\"></span>interna <span class=\"__1 _6\"></span>llevada <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cabo <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mes <span class=\"__1 _6\"></span>de mayo <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>pol\u00edtica <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>normativa <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cumplimi<span class=\"__1 _3\"></span>ento. <span class=\"__1 _6\"></span>La <span class=\"__1 _6\"></span>aplicaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>procedimi<span class=\"__1 _3\"></span>entos contenidos en el conjunto de normas de cumplimiento del Grupo ha permitido identificar l<span class=\"__1 _3\"></span>os hechos, procediendo <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>empresa <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>ponerlos <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>conocimiento<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>fiscal\u00edas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Espa\u00f1a <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>P<span class=\"__1 _6\"></span>ana<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>\u00e1, <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>las que <span class=\"__1 _6\"></span>viene <span class=\"__1 _6\"></span>prestando <span class=\"__1 _6\"></span>desde <span class=\"__1 _6\"></span>entonces <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>m\u00e1xima <span class=\"__1 _7\"></span>colaboraci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>el <span class=\"__1 _6\"></span>esclarecimient<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>mismos en <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>marco <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>principio <span class=\"__1 _13\"></span>\u201ctolerancia <span class=\"__1 _13\"></span>cero\u201d <span class=\"__1 _2d\"></span>contra <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>corrupci\u00f3n <span class=\"__1 _13\"></span>que <span class=\"__1 _2d\"></span>impregna<span class=\"ff1_1\"> <span class=\"__1 _13\"></span>todo <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>Sistema <span class=\"__1 _13\"></span>de </span>Cumplimiento de FCC.<span class=\"__1 _3\"></span> En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contexto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>antedicha <span class=\"__1 _6\"></span>colaboraci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>a<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>ra\u00edz <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>autodenuncia <span class=\"__1 _7\"></span>realizad<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _6\"></span>con fecha 2<span class=\"__1 _6\"></span>9<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de octubre <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2019<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el Juzgado <span class=\"__1 _6\"></span>Central<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Instrucci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>n\u00fam. 2<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>la Audiencia <span class=\"__1 _6\"></span>Naci<span class=\"__1 _3\"></span>onal dict\u00f3 Auto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>se\u00f1ala <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>\u201cde <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>documentaci\u00f3n <span class=\"__1 _6\"></span>obrant<span class=\"ff1_1\">e <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _7\"></span>actuaciones<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>tal <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>po<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>e <span class=\"__1 _7\"></span>de </span>manifiesto el <span class=\"__1 _6\"></span>Ministerio <span class=\"__1 _6\"></span>Fis<span class=\"__1 _20\"></span>cal, <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>queda <span class=\"__1 _6\"></span>rela<span class=\"__1 _3\"></span>tado en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>anteceden<span class=\"__1 _3\"></span>te <span class=\"__1 _6\"></span>de hecho <span class=\"__1 _6\"></span>seg<span class=\"__1 _3\"></span>undo <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>presente resoluci\u00f3n, <span class=\"__1 _c\"></span>aparecen <span class=\"__1 _20\"></span>indicios <span class=\"__1 _20\"></span>racionales <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>mercantiles <span class=\"__1 _c\"></span>FCC <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _20\"></span>S.A., <span class=\"__1 _20\"></span>FCC Construcci\u00f3n A<span class=\"__1 _20\"></span>m\u00e9rica, S.A. <span class=\"__1 _20\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>ones H<span class=\"__1 _3\"></span>ospitalarias, <span class=\"__1 _3\"></span>S.A. en<span class=\"__1 _3\"></span> presunt<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> hechos <span class=\"__1 _3\"></span>que, <span class=\"__1 _3\"></span>sin <span class=\"__1 _3\"></span>perjuicio de <span class=\"__1 _14\"> </span>su <span class=\"__1 _14\"> </span>calificaci\u00f3n <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>momento <span class=\"__1 _14\"> </span>procesal <span class=\"__1 _2c\"> </span>oportuno, <span class=\"__1 _14\"> </span>pudieran <span class=\"__1 _2c\"> </span>ser <span class=\"__1 _14\"> </span>constitutivos <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>delitos <span class=\"__1 _14\"> </span>de<span class=\"__1 _3\"></span> corrupci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>internacionales, <span class=\"__1 _7\"></span>previsto <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>penado <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>a<span class=\"__1 _6\"></span>rt.<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>286 <span class=\"__1 _7\"></span>ter <span class=\"__1 _13\"></span>CP <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>blanqueo <span class=\"__1 _7\"></span>de capitales, previ<span class=\"__1 _3\"></span>sto y penad<span class=\"__1 _3\"></span>o en los art. 3<span class=\"__1 _3\"></span>01 y 30<span class=\"__1 _3\"></span>2.2 CP\u201d acordando t<span class=\"__1 _3\"></span>ener como in<span class=\"__1 _3\"></span>vestigadas dentr<span class=\"__1 _3\"></span>o de<span class=\"__1 _5f\"> </span>las <span class=\"__1 _20\"></span>Diligencias <span class=\"__1 _20\"></span>Previas <span class=\"__1 _20\"></span>34/2017 <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>FCC Constru<span class=\"__1 _20\"></span>cci\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _20\"></span>y <span class=\"__1 _3\"></span>dos <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>sus <span class=\"__1 _20\"></span>filiales, <span class=\"__1 _20\"></span>FCC <span class=\"__1 _3\"></span>Construcci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _20\"></span>Am\u00e9rica, S.A. y Construcci<span class=\"__1 _3\"></span>ones Hospitalaria<span class=\"__1 _3\"></span>s, S.A. La <span class=\"__1 _6\"></span>causa<span class=\"__1 _3\"></span> sigue <span class=\"__1 _6\"></span>en periodo de instrucci\u00f3n, sin <span class=\"__1 _6\"></span>que podamos determinar en este momento <span class=\"__1 _6\"></span>que tipo de cargos <span class=\"__1 _6\"></span>podr\u00edan <span class=\"__1 _6\"></span>formular<span class=\"__1 _3\"></span>se, <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>caso. Debe <span class=\"__1 _6\"></span>significarse <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>larg<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>a\u00f1o <span class=\"__1 _6\"></span>2023 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>UC<span class=\"__1 _3\"></span>O <span class=\"__1 _6\"></span>(Unidad Central Opera<span class=\"__1 _3\"></span>tiva de <span class=\"__1 _3\"></span>la Gu<span class=\"__1 _3\"></span>ardia Civil) <span class=\"__1 _3\"></span>emiti\u00f3 u<span class=\"__1 _3\"></span>n infor<span class=\"__1 _3\"></span>me, referido en <span class=\"__1 _20\"></span>distintas noticias d<span class=\"__1 _3\"></span>e prensa, en <span class=\"__1 _20\"></span>el que se m<span class=\"__1 _6\"></span>enci<span class=\"__1 _3\"></span>onan cantidades distintas y superiores a las <span class=\"__1 _6\"></span>informadas por Fomento de Construcciones y Contratas, S.A. si bien debe ponerse de manifiesto que dicho informe se refiere a comportami<span class=\"__1 _3\"></span>entos y <span class=\"__1 _6\"></span>cantidad<span class=\"__1 _3\"></span>es que <span class=\"__1 _6\"></span>no son todos <span class=\"__1 _6\"></span>ellos atribuibles al Grupo. <span class=\"__1 _6\"></span>Por todo <span class=\"__1 _6\"></span>ell<span class=\"__1 _3\"></span>o, calificamos como <span class=\"__1 _6\"></span>posibl<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>que puedan <span class=\"__1 _32\"> </span>derivarse <span class=\"__1 _1a\"> </span>impactos <span class=\"__1 _32\"> </span>econ\u00f3micos<span class=\"__1 _3\"></span>  para <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>mencionadas  so<span class=\"__1 _3\"></span>ciedades <span class=\"__1 _1a\"> </span>a  resultas <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>referido procedimiento, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _13\"></span>no <span class=\"__1 _6\"></span>disponemos <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>informa<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _7\"></span>necesaria <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>nos<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>permita <span class=\"__1 _7\"></span>establecer <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>na cuantificaci\u00f3n de l<span class=\"__1 _3\"></span>os mismos. Con <span class=\"__1 _1a\"> </span>fecha <span class=\"__1 _2d\"> </span>6 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>julio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>2022 <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Comisi\u00f3n <span class=\"__1 _1a\"> </span>Nacional <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>Mercados <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>Competencia <span class=\"__1 _1a\"> </span>dict\u00f3 <span class=\"__1 _2d\"> </span>una resoluci\u00f3n  por <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>que <span class=\"__1 _2c\"> </span>impon\u00eda  una <span class=\"__1 _2c\"> </span>sanci\u00f3n <span class=\"__1 _2c\"> </span>a <span class=\"__1 _2c\"> </span>diversas <span class=\"__1 _2c\"> </span>empresas <span class=\"__1 _2c\"> </span>constructoras,  entre  ellas <span class=\"__1 _14\"> </span>FCC Construcci\u00f3n, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>por compartir <span class=\"__1 _6\"></span>los costes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>trab<span class=\"__1 _3\"></span>ajos <span class=\"__1 _6\"></span>t\u00e9cnic<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>de co<span class=\"__1 _6\"></span>mprobaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>de datos <span class=\"__1 _6\"></span>objetivos<span class=\"__1 _3\"></span> de <span class=\"__1 _13\"></span>licitaciones <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>obra <span class=\"__1 _2d\"></span>p\u00fablica. <span class=\"__1 _13\"></span>El <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"></span>considera <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>conducta <span class=\"__1 _13\"></span>objeto <span class=\"__1 _2d\"> </span>de <span class=\"__1 _13\"></span>sanci\u00f3n <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>solo <span class=\"__1 _13\"></span>no infringe <span class=\"__1 _20\"></span>ning\u00fan <span class=\"__1 _20\"></span>precepto <span class=\"__1 _20\"></span>(incluyendo <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>contenidos <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>ley <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>competencia) <span class=\"__1 _20\"></span>sino <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>adem\u00e1s <span class=\"__1 _20\"></span>es <span class=\"__1 _3\"></span>una conducta <span class=\"__1 _3\"></span>que <span class=\"__1 _20\"></span>ha contribu<span class=\"__1 _3\"></span>ido <span class=\"__1 _20\"></span>a una <span class=\"__1 _20\"></span>mayor <span class=\"__1 _3\"></span>eficiencia <span class=\"__1 _20\"></span>y a<span class=\"__1 _20\"></span>horro<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>costes d<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>las licitacion<span class=\"__1 _3\"></span>es. <span class=\"__1 _3\"></span>Por <span class=\"__1 _20\"></span>estas y <span class=\"__1 _38\"> </span>otras <span class=\"__1 _38\"> </span>razones, <span class=\"__1 _14\"> </span>ha <span class=\"__1 _38\"> </span>presentado <span class=\"__1 _38\"> </span>el <span class=\"__1 _38\"> </span>correspond<span class=\"__1 _3\"></span>iente <span class=\"__1 _38\"> </span>recurso<span class=\"__1 _3\"></span> <span class=\"__1 _38\"> </span>contencioso-administrativo <span class=\"__1 _38\"> </span>ant<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>la Audiencia <span class=\"__1 _2d\"></span>Nacional, <span class=\"__1 _13\"></span>estando <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mo <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"> </span>tramitaci\u00f3n. <span class=\"__1 _2d\"></span>Adicionalm<span class=\"__1 _3\"></span>ente, <span class=\"__1 _2d\"></span>solicit\u00f3 <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>dicho <span class=\"__1 _1a\"> </span>tribunal <span class=\"__1 _2d\"></span>la concesi\u00f3n de la <span class=\"__1 _6\"></span>medi<span class=\"__1 _3\"></span>da cautelar <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>susp<span class=\"__1 _20\"></span>ensi\u00f3n <span class=\"__1 _6\"></span>de pago de la m<span class=\"__1 _6\"></span>ulta<span class=\"__1 _3\"></span> impuesta por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>CNMC<span class=\"__1 _3\"></span> hasta <span class=\"__1 _6\"></span>que<span class=\"__1 _20\"></span> se <span class=\"__1 _2d\"></span>dicte <span class=\"__1 _13\"></span>resoluci\u00f3n <span class=\"__1 _2d\"></span>judicial <span class=\"__1 _13\"></span>firme <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>este <span class=\"__1 _2d\"> </span>asunto, <span class=\"__1 _13\"></span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>dida <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>ha <span class=\"__1 _13\"></span>sido <span class=\"__1 _2d\"></span>concedida. <span class=\"__1 _13\"></span>Por <span class=\"__1 _2d\"> </span>tanto, <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>ha considerado <span class=\"__1 _20\"></span>que, <span class=\"__1 _20\"></span>si <span class=\"__1 _20\"></span>bien <span class=\"__1 _c\"></span>es <span class=\"__1 _3\"></span>posible <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>deriven <span class=\"__1 _20\"></span>salidas <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>caja <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>citada <span class=\"__1 _20\"></span>sanci\u00f3n, <span class=\"__1 _c\"></span>por <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>momento y habida cuenta la situa<span class=\"__1 _3\"></span>ci\u00f3n no podem<span class=\"__1 _3\"></span>os estimar su i<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>por<span class=\"__1 _3\"></span>te y calendari<span class=\"__1 _3\"></span>o. La <span class=\"__1 _7\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>24<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span>99% <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>parti<span class=\"__1 _20\"></span>cipaci\u00f3n <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>FCC <span class=\"__1 _6\"></span>Servicios <span class=\"__1 _7\"></span>Medio <span class=\"__1 _7\"></span>Ambiente <span class=\"__1 _7\"></span>Holding,<span class=\"__1 _3\"></span> S.A. <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>fondo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>pensiones <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Canad\u00e1, <span class=\"__1 _20\"></span>CPP <span class=\"__1 _20\"></span>Investments <span class=\"__1 _c\"></span>(nota <span class=\"__1 _20\"></span>4), <span class=\"__1 _20\"></span>incorpora <span class=\"__1 _20\"></span>una <span class=\"__1 _20\"></span>cl\u00e1usula <span class=\"__1 _c\"></span>de inde<span class=\"__1 _3\"></span>mnidad<span class=\"__1 _3\"></span> que <span class=\"__1 _20\"></span>puede suponer <span class=\"__1 _20\"></span>salidas <span class=\"__1 _20\"></span>de caja <span class=\"__1 _20\"></span>futuras <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>flujos <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>caja que <span class=\"__1 _20\"></span>produzcan <span class=\"__1 _20\"></span>determinados activos <span class=\"__1 _13\"></span>incluid<span class=\"__1 _20\"></span>os <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>per\u00edmetro <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>venta. <span class=\"__1 _13\"></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>estimado <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>sus <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>bli<span class=\"__1 _3\"></span>gaciones<span class=\"__1 _3\"></span> probables registran<span class=\"__1 _3\"></span>do, en su caso, la pro<span class=\"__1 _3\"></span>visi\u00f3n oportu<span class=\"__1 _3\"></span>na (nota 19<span class=\"ls17\">).</span> Adicionalmente,<span class=\"__1 _3\"></span> cabe <span class=\"__1 _3\"></span>se\u00f1al<span class=\"__1 _3\"></span>ar que<span class=\"__1 _3\"></span> el<span class=\"__1 _3\"></span> acuerd<span class=\"__1 _3\"></span>o de <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>enta<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>el 49% <span class=\"__1 _3\"></span>de la<span class=\"__1 _20\"></span> participaci\u00f3n <span class=\"__1 _3\"></span>de FCC<span class=\"__1 _3\"></span> Aquali<span class=\"__1 _3\"></span>a S.A.,<span class=\"__1 _3\"></span> que se <span class=\"__1 _6\"></span>perfeccion<span class=\"__1 _3\"></span>\u00f3 en <span class=\"__1 _6\"></span>el ejercicio 2018, contempla <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span>terminados precios variables que dependen <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e la resoluci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>procedimi<span class=\"__1 _3\"></span>entos c<span class=\"__1 _3\"></span>ontingentes. <span class=\"__1 _3\"></span>El Gru<span class=\"__1 _3\"></span>po, p<span class=\"__1 _3\"></span>or tant<span class=\"__1 _3\"></span>o, ha <span class=\"__1 _3\"></span>registrado<span class=\"__1 _3\"></span> a <span class=\"__1 _3\"></span>31 de<span class=\"__1 _3\"></span> diciembre<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> 2024 un <span class=\"__1 _6\"></span>activ<span class=\"__1 _3\"></span>o por el <span class=\"__1 _6\"></span>valor razonable del cobro co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tingente que se <span class=\"__1 _6\"></span>esti<span class=\"__1 _3\"></span>ma se va co<span class=\"__1 _6\"></span>brar<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>en relaci\u00f3n al ejercicio <span class=\"__1 _20\"></span>2024 <span class=\"__1 _3\"></span>(nota <span class=\"__1 _20\"></span>27.g); <span class=\"__1 _20\"></span>asimismo, <span class=\"__1 _3\"></span><span class=\"ls1c\">no<span class=\"ls0_1\"> ha <span class=\"__1 _20\"></span>registrado <span class=\"__1 _20\"></span>pasivos <span class=\"__1 _20\"></span>por las <span class=\"__1 _c\"></span>reclamaciones <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>puedan <span class=\"__1 _20\"></span>surgir </span></span>en contra de sus intereses al no estimarse pr<span class=\"__1 _3\"></span>obable que se puedan prod<span class=\"__1 _3\"></span>ucir quebrantos significati<span class=\"__1 _3\"></span>vos y dado su importe no<span class=\"__1 _3\"></span> relevante en r<span class=\"__1 _3\"></span>elaci\u00f3n al pre<span class=\"__1 _3\"></span>cio de la operaci<span class=\"__1 _3\"></span>\u00f3n. Asimismo, <span class=\"__1 _c\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>arc<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>citada <span class=\"__1 _20\"></span>operaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>venta, <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>constituyer<span class=\"__1 _3\"></span>on <span class=\"__1 _20\"></span>sendas <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _20\"></span>FCC <span class=\"__1 _20\"></span>Topco, s.a.r.l. y su filial FCC<span class=\"__1 _3\"></span> Midco, S.A., ap<span class=\"__1 _3\"></span>ort\u00e1ndose a esta \u00fal<span class=\"__1 _20\"></span>tim<span class=\"__1 _6\"></span>a a<span class=\"__1 _3\"></span>cciones represen<span class=\"__1 _3\"></span>tativas de<span class=\"__1 _3\"></span> un 10% de las<span class=\"__1 _3\"></span> acciones  de <span class=\"__1 _32\"> </span>FCC  Aquali<span class=\"__1 _3\"></span>a,  propiedad  d<span class=\"__1 _3\"></span>el  Grupo.  La <span class=\"__1 _32\"> </span>mitad  de  las  citada<span class=\"__1 _20\"></span>s  acciones  se  encu<span class=\"__1 _3\"></span>entran pignoradas como garant\u00eda de ciertas obligaciones del Grupo frente a FCC <span class=\"__1 _6\"></span>Aquali<span class=\"__1 _3\"></span>a, principalmente por<span class=\"__1 _3\"></span> el repago del<span class=\"__1 _20\"></span> pr\u00e9stamo que esta \u00falti<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> tiene<span class=\"__1 _3\"></span> concedido a<span class=\"__1 _3\"></span> la matriz<span class=\"__1 _20\"></span> del Grupo por impor<span class=\"__1 _3\"></span>te de 806.<span class=\"__1 _3\"></span>479 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>estima <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>existe <span class=\"__1 _6\"></span>riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las citadas <span class=\"__1 _20\"></span>garant\u00edas <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>fecha <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>formulaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>presentes <span class=\"__1 _c\"></span>estados <span class=\"__1 _20\"></span>financieros <span class=\"__1 _20\"></span>semestrales<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>resumidos consolidados.<span class=\"__1 _5f\"> </span>El Grupo tiene <span class=\"__1 _6\"></span>abier<span class=\"__1 _20\"></span>tos <span class=\"__1 _6\"></span>otr<span class=\"__1 _3\"></span>os litigios y procedimientos judiciales a los descritos anteriormente por los que estima no s<span class=\"__1 _3\"></span>e van a pro<span class=\"__1 _3\"></span>ducir salidas de caja sign<span class=\"__1 _3\"></span>ificativas. La participaci\u00f3n<span class=\"__1 _3\"></span> de las soci<span class=\"__1 _20\"></span>edades del Grupo en <span class=\"__1 _3\"></span>operaciones c<span class=\"__1 _3\"></span>onjuntas gesti<span class=\"__1 _3\"></span>onadas <span class=\"__1 _3\"></span>mediante union<span class=\"__1 _3\"></span>es temporales <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>empresas, <span class=\"__1 _2d\"> </span>comunidades <span class=\"__1 _1a\"> </span>de  b<span class=\"__1 _3\"></span>ienes, <span class=\"__1 _1a\"> </span>cuentas <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>otras <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _1a\"> </span>de caracter\u00edsticas si<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ilares<span class=\"__1 _3\"></span> supone para<span class=\"__1 _3\"></span> los soci<span class=\"__1 _3\"></span>os part\u00edcipes c<span class=\"__1 _3\"></span>ompartir la responsab<span class=\"__1 _20\"></span>ilidad solidaria sobre la actividad desarr<span class=\"__1 _3\"></span>ollada. En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>garant\u00edas <span class=\"__1 _13\"></span>recibidas,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>cabe <span class=\"__1 _13\"></span>se\u00f1alar, <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>car\u00e1cter <span class=\"__1 _13\"></span>gene<span class=\"__1 _3\"></span>ral, <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>\u00fanicamente<span class=\"__1 _20\"></span> recibe garant\u00edas <span class=\"__1 _3\"></span>en relaci<span class=\"__1 _3\"></span>\u00f3n a <span class=\"__1 _3\"></span>importes pagad<span class=\"__1 _3\"></span>os en co<span class=\"__1 _3\"></span>ncepto de anticip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>para la<span class=\"__1 _3\"></span> compra p<span class=\"__1 _3\"></span>or encarg<span class=\"__1 _3\"></span>o de <span class=\"__1 _1a\"> </span>equipo <span class=\"__1 _2d\"> </span>altamente <span class=\"__1 _2d\"> </span>especializado <span class=\"__1 _1a\"> </span>princip<span class=\"__1 _3\"></span>almente <span class=\"__1 _2d\"> </span>en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>segmentos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>Construcci\u00f3n <span class=\"__1 _2d\"> </span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>Aguas <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e cuant\u00eda no <span class=\"__1 _6\"></span>significati<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>a en su <span class=\"__1 _6\"></span>conjunt<span class=\"__1 _3\"></span>o. En <span class=\"__1 _6\"></span>cuanto a las <span class=\"__1 _6\"></span>garan<span class=\"__1 _3\"></span>t\u00edas ejecutadas o <span class=\"__1 _6\"></span>reali<span class=\"__1 _3\"></span>zadas, se\u00f1alar <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e el Grupo no ha obt<span class=\"__1 _3\"></span>enido activos significati<span class=\"__1 _3\"></span>vos como con<span class=\"__1 _3\"></span>secuencia de garant\u00edas ej<span class=\"__1 _3\"></span>ecutadas a su fa<span class=\"__1 _3\"></span>vor.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">I<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>gresos de explotaci\u00f3n </span></span>El <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>egistra <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>ingresos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>explotaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cImp<span class=\"__1 _3\"></span>orte <span class=\"__1 _13\"></span>ne<span class=\"__1 _3\"></span>to <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>cifra<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>neg<span class=\"__1 _3\"></span>ocios\u201d, incluyendo <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>deri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>derech<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>modelo <span class=\"__1 _13\"></span>finan<span class=\"__1 _3\"></span>ciero <span class=\"__1 _7\"></span>de concesiones <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>CINIIF 12 <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe de <span class=\"__1 _6\"></span>79.200 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>(58.006 miles de euros <span class=\"__1 _6\"></span>a 31 de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls19\">23</span>), salvo los <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>rabajos realizados para el <span class=\"__1 _6\"></span>i<span class=\"__1 _20\"></span>nm<span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>vilizado propio y otros <span class=\"__1 _6\"></span>ingr<span class=\"__1 _3\"></span>esos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>explota<span class=\"__1 _3\"></span>ci\u00f3n. <span class=\"__1 _6\"></span>La diferencia entre <span class=\"__1 _6\"></span>ambos ejercicios <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>explica<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or los <span class=\"__1 _20\"></span>ingresos <span class=\"__1 _20\"></span>generados <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>las <span class=\"__1 _3\"></span>plantas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Gloucester <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Mercia <span class=\"__1 _20\"></span>tras <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>toma <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>rol <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>grupo <span class=\"__1 _20\"></span>Urbaser (nota 4) por impor<span class=\"__1 _3\"></span>te de 16.16<span class=\"__1 _3\"></span>6 miles de eur<span class=\"__1 _3\"></span>os. En <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>nota <span class=\"__1 _13\"></span>28 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cInfor<span class=\"__1 _3\"></span>maci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>seg<span class=\"__1 _3\"></span>mentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>activi<span class=\"__1 _3\"></span>dad\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presenta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ap<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>\u00e1reas <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> </span>actividad al imp<span class=\"__1 _3\"></span>orte neto de la cifra<span class=\"__1 _3\"></span> de negoci<span class=\"__1 _3\"></span>os consolidad<span class=\"__1 _3\"></span>a. Durante <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _2d\"></span>reconocido<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>ingreso<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>derivados <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>de ejecuci\u00f3n satisfechas,<span class=\"__1 _3\"></span> o parcial<span class=\"__1 _3\"></span>mente satisfe<span class=\"__1 _3\"></span>chas en ejercicio<span class=\"__1 _3\"></span>s anteriores p<span class=\"__1 _3\"></span>or importe de 37.06<span class=\"__1 _3\"></span>4 miles de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>(20.948 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <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>20<span class=\"ls9\">23</span>), <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>segmentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Construcci\u00f3n <span class=\"__1 _13\"></span><span class=\"ls3c\">y </span>Servicios Medi<span class=\"__1 _3\"></span>oambientales. Durante el ejercicio 2024 <span class=\"__1 _6\"></span>se han reconocido como ingresos 376.708 m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s de euros (<span class=\"__1 _6\"></span>30<span class=\"__1 _3\"></span>7.626 miles de euros <span class=\"__1 _20\"></span>a <span class=\"__1 _c\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>2023<span class=\"ls16\">) <span class=\"__1 _3\"></span><span class=\"ls0_1\">previamente <span class=\"__1 _c\"></span>registrados <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>anticipos <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>clientes <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>obra <span class=\"__1 _20\"></span>certificada </span></span>por anti<span class=\"__1 _3\"></span>cipado (not<span class=\"__1 _3\"></span>as 16 <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>22) que<span class=\"__1 _3\"></span> figurab<span class=\"__1 _3\"></span>an <span class=\"ffc\">en <span class=\"__1 _20\"></span>el pasivo dentr<span class=\"__1 _3\"></span>o del <span class=\"__1 _20\"></span>ep\u00edgrafe \u201cAcreedor<span class=\"__1 _3\"></span>es co<span class=\"__1 _3\"></span>merciales<span class=\"__1 _3\"></span> </span>y otras cuentas a pag<span class=\"__1 _3\"></span>ar\u201d, prin<span class=\"__1 _3\"></span>cipalmente<span class=\"ff1_1\"> en el seg<span class=\"__1 _3\"></span>mento de Construcci<span class=\"__1 _3\"></span>\u00f3n. </span>La composici\u00f3n de<span class=\"__1 _3\"></span> los otros ingresos de <span class=\"__1 _3\"></span>explotaci\u00f3n p<span class=\"__1 _3\"></span>ara los ejercicio<span class=\"__1 _3\"></span>s 2024 y 20<span class=\"ls9\">23</span> es la <span class=\"__1 _3\"></span>siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos por servicios diversos 118.339  111.056  Reintegro por indemnizaciones de se<span class=\"__1 _3\"></span>guros<span class=\"__1 _6\"></span> 3.880  4.379  Subvenciones de explotaci\u00f3n 57.048  42.543  Otros ingresos 145.028  73.132  324.295 <span class=\"ls0_1\"> </span>231.110<span class=\"__1 _5f\"> </span>Como <span class=\"__1 _32\"> </span>\u201cIngresos <span class=\"__1 _1a\"> </span>por  s<span class=\"__1 _3\"></span>ervicios <span class=\"__1 _1a\"> </span>diversos\u201d  fig<span class=\"__1 _3\"></span>uran <span class=\"__1 _32\"> </span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _1a\"> </span>servicios  ad<span class=\"__1 _3\"></span>icionales <span class=\"__1 _1a\"> </span>derivados  d<span class=\"__1 _3\"></span>e contratos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>obra <span class=\"__1 _1a\"> </span>o  p<span class=\"__1 _3\"></span>restaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>recogidos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>los  c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _1a\"> </span>principales <span class=\"__1 _1a\"> </span>e  ingres<span class=\"__1 _3\"></span>os derivados <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>la  presta<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _32\"> </span>de  asi<span class=\"__1 _20\"></span>stencia  t\u00e9cnica<span class=\"__1 _20\"></span>  a <span class=\"__1 _32\"> </span>entidades <span class=\"__1 _1a\"> </span>contabilizadas <span class=\"__1 _32\"> </span>por <span class=\"__1 _1a\"> </span>el  m\u00e9<span class=\"__1 _3\"></span>todo  d<span class=\"__1 _20\"></span>e  la participaci\u00f3n. <span class=\"__1 _3\"></span>En <span class=\"__1 _3\"></span>el ep\u00ed<span class=\"__1 _3\"></span>grafe <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>O<span class=\"__1 _3\"></span>tros ingre<span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>\u201d se <span class=\"__1 _3\"></span>inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span>principalment<span class=\"__1 _3\"></span>e el <span class=\"__1 _20\"></span>exceso de <span class=\"__1 _3\"></span>provisiones <span class=\"__1 _20\"></span>y los ingresos <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>el Grupo <span class=\"__1 _6\"></span>act\u00faa como <span class=\"__1 _6\"></span>arrendador <span class=\"__1 _6\"></span>en arrendamientos operativo. El <span class=\"__1 _2d\"> </span>incremento <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>\u201c<span class=\"__1 _6\"></span>Ot<span class=\"__1 _3\"></span>ros <span class=\"__1 _2d\"> </span>ingresos\u201d <span class=\"__1 _13\"></span>es <span class=\"__1 _1a\"> </span>debido <span class=\"__1 _2d\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>reve<span class=\"__1 _3\"></span>rsi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>provisiones realizada d<span class=\"__1 _3\"></span>urante el <span class=\"__1 _20\"></span>ejercicio 20<span class=\"__1 _3\"></span>24 por<span class=\"__1 _3\"></span> un <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 1<span class=\"__1 _3\"></span>42.648 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _20\"></span>euro por la<span class=\"__1 _3\"></span> desaparici<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los riesgos que cubr\u00edan<span class=\"__1 _3\"></span> (70.470 miles d<span class=\"__1 _3\"></span>e euros en el <span class=\"__1 _3\"></span>ejercicio 2023). Al <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>2024, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>estima <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>bas<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contrat<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>vigentes <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>de<span class=\"__1 _20\"></span> ejecuci\u00f3n <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>satisfacer <span class=\"__1 _7\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>prestaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>servicio<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>segmento <span class=\"__1 _6\"></span>de Servicios <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _20\"></span>es <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Aguas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>derivadas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>construcci\u00f3n <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Aguas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>43.043.879 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(41.484.908 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2023) <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>esp<span class=\"__1 _3\"></span>era <span class=\"__1 _7\"></span>reconocer <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>siguien<span class=\"__1 _3\"></span>te calendario: hasta 1 a\u00f1o 2 a 5 a\u00f1os<span class=\"ls0_1\"> </span>m\u00e1s de 5 a\u00f1os      <span class=\"ls0_1\">Total </span>Servicios Medioambientales 2.197.317  5.779.719  6.133.393  14.110.429 <span class=\"ls0_1\"> </span>Construcci\u00f3n 2.750.236  3.618.194                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.368.430 <span class=\"ls0_1\"> </span>Gesti\u00f3n Integral del Agua 1.762.752  8.429.840  12.372.428  22.565.020 <span class=\"ls0_1\"> </span>6.710.305  17.827.753  18.505.821  43.043.879<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "El <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>egistra <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>ingresos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>explotaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cImp<span class=\"__1 _3\"></span>orte <span class=\"__1 _13\"></span>ne<span class=\"__1 _3\"></span>to <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>cifra<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>neg<span class=\"__1 _3\"></span>ocios\u201d, incluyendo <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>ing<span class=\"__1 _3\"></span>resos <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>interes<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>deri<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>derech<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>cobro <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>modelo <span class=\"__1 _13\"></span>finan<span class=\"__1 _3\"></span>ciero <span class=\"__1 _7\"></span>de concesiones <span class=\"__1 _6\"></span>baj<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>CINIIF 12 <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe de <span class=\"__1 _6\"></span>79.200 <span class=\"__1 _6\"></span>miles de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>(58.006 miles de euros <span class=\"__1 _6\"></span>a 31 de diciembre de 20<span class=\"__1 _6\"></span><span class=\"ls19\">23</span>), salvo los <span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>rabajos realizados para el <span class=\"__1 _6\"></span>i<span class=\"__1 _20\"></span>nm<span class=\"__1 _6\"></span>o<span class=\"__1 _3\"></span>vilizado propio y otros <span class=\"__1 _6\"></span>ingr<span class=\"__1 _3\"></span>esos <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>explota<span class=\"__1 _3\"></span>ci\u00f3n. <span class=\"__1 _6\"></span>La diferencia entre <span class=\"__1 _6\"></span>ambos ejercicios <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>explica<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or los <span class=\"__1 _20\"></span>ingresos <span class=\"__1 _20\"></span>generados <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>las <span class=\"__1 _3\"></span>plantas <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>Gloucester <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>Mercia <span class=\"__1 _20\"></span>tras <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>toma <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>rol <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>grupo <span class=\"__1 _20\"></span>Urbaser (nota 4) por impor<span class=\"__1 _3\"></span>te de 16.16<span class=\"__1 _3\"></span>6 miles de eur<span class=\"__1 _3\"></span>os. En <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>nota <span class=\"__1 _13\"></span>28 <span class=\"__1 _13\"></span><span class=\"ffc\">\u201cInfor<span class=\"__1 _3\"></span>maci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>seg<span class=\"__1 _3\"></span>mentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>activi<span class=\"__1 _3\"></span>dad\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presenta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ap<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rt<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>\u00e1reas <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> </span>actividad al imp<span class=\"__1 _3\"></span>orte neto de la cifra<span class=\"__1 _3\"></span> de negoci<span class=\"__1 _3\"></span>os consolidad<span class=\"__1 _3\"></span>a. Durante <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2024 <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _2d\"></span>reconocido<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>ingreso<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>explotaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>derivados <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>de ejecuci\u00f3n satisfechas,<span class=\"__1 _3\"></span> o parcial<span class=\"__1 _3\"></span>mente satisfe<span class=\"__1 _3\"></span>chas en ejercicio<span class=\"__1 _3\"></span>s anteriores p<span class=\"__1 _3\"></span>or importe de 37.06<span class=\"__1 _3\"></span>4 miles de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>(20.948 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <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>20<span class=\"ls9\">23</span>), <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>segmentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Construcci\u00f3n <span class=\"__1 _13\"></span><span class=\"ls3c\">y </span>Servicios Medi<span class=\"__1 _3\"></span>oambientales. Durante el ejercicio 2024 <span class=\"__1 _6\"></span>se han reconocido como ingresos 376.708 m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s de euros (<span class=\"__1 _6\"></span>30<span class=\"__1 _3\"></span>7.626 miles de euros <span class=\"__1 _20\"></span>a <span class=\"__1 _c\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>2023<span class=\"ls16\">) <span class=\"__1 _3\"></span><span class=\"ls0_1\">previamente <span class=\"__1 _c\"></span>registrados <span class=\"__1 _c\"></span>como <span class=\"__1 _20\"></span>anticipos <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>clientes <span class=\"__1 _c\"></span>y <span class=\"__1 _20\"></span>obra <span class=\"__1 _20\"></span>certificada </span></span>por anti<span class=\"__1 _3\"></span>cipado (not<span class=\"__1 _3\"></span>as 16 <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>22) que<span class=\"__1 _3\"></span> figurab<span class=\"__1 _3\"></span>an <span class=\"ffc\">en <span class=\"__1 _20\"></span>el pasivo dentr<span class=\"__1 _3\"></span>o del <span class=\"__1 _20\"></span>ep\u00edgrafe \u201cAcreedor<span class=\"__1 _3\"></span>es co<span class=\"__1 _3\"></span>merciales<span class=\"__1 _3\"></span> </span>y otras cuentas a pag<span class=\"__1 _3\"></span>ar\u201d, prin<span class=\"__1 _3\"></span>cipalmente<span class=\"ff1_1\"> en el seg<span class=\"__1 _3\"></span>mento de Construcci<span class=\"__1 _3\"></span>\u00f3n. </span>La composici\u00f3n de<span class=\"__1 _3\"></span> los otros ingresos de <span class=\"__1 _3\"></span>explotaci\u00f3n p<span class=\"__1 _3\"></span>ara los ejercicio<span class=\"__1 _3\"></span>s 2024 y 20<span class=\"ls9\">23</span> es la <span class=\"__1 _3\"></span>siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos por servicios diversos 118.339  111.056  Reintegro por indemnizaciones de se<span class=\"__1 _3\"></span>guros<span class=\"__1 _6\"></span> 3.880  4.379  Subvenciones de explotaci\u00f3n 57.048  42.543  Otros ingresos 145.028  73.132  324.295 <span class=\"ls0_1\"> </span>231.110<span class=\"__1 _5f\"> </span>Como <span class=\"__1 _32\"> </span>\u201cIngresos <span class=\"__1 _1a\"> </span>por  s<span class=\"__1 _3\"></span>ervicios <span class=\"__1 _1a\"> </span>diversos\u201d  fig<span class=\"__1 _3\"></span>uran <span class=\"__1 _32\"> </span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _1a\"> </span>servicios  ad<span class=\"__1 _3\"></span>icionales <span class=\"__1 _1a\"> </span>derivados  d<span class=\"__1 _3\"></span>e contratos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>obra <span class=\"__1 _1a\"> </span>o  p<span class=\"__1 _3\"></span>restaci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _1a\"> </span>no <span class=\"__1 _1a\"> </span>recogidos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>los  c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _1a\"> </span>principales <span class=\"__1 _1a\"> </span>e  ingres<span class=\"__1 _3\"></span>os derivados <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>la  presta<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _32\"> </span>de  asi<span class=\"__1 _20\"></span>stencia  t\u00e9cnica<span class=\"__1 _20\"></span>  a <span class=\"__1 _32\"> </span>entidades <span class=\"__1 _1a\"> </span>contabilizadas <span class=\"__1 _32\"> </span>por <span class=\"__1 _1a\"> </span>el  m\u00e9<span class=\"__1 _3\"></span>todo  d<span class=\"__1 _20\"></span>e  la participaci\u00f3n. <span class=\"__1 _3\"></span>En <span class=\"__1 _3\"></span>el ep\u00ed<span class=\"__1 _3\"></span>grafe <span class=\"__1 _20\"></span>\u201c<span class=\"__1 _6\"></span>O<span class=\"__1 _3\"></span>tros ingre<span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>\u201d se <span class=\"__1 _3\"></span>inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _3\"></span>principalment<span class=\"__1 _3\"></span>e el <span class=\"__1 _20\"></span>exceso de <span class=\"__1 _3\"></span>provisiones <span class=\"__1 _20\"></span>y los ingresos <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _6\"></span>arrendami<span class=\"__1 _3\"></span>entos <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>el Grupo <span class=\"__1 _6\"></span>act\u00faa como <span class=\"__1 _6\"></span>arrendador <span class=\"__1 _6\"></span>en arrendamientos operativo. El <span class=\"__1 _2d\"> </span>incremento <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>\u201c<span class=\"__1 _6\"></span>Ot<span class=\"__1 _3\"></span>ros <span class=\"__1 _2d\"> </span>ingresos\u201d <span class=\"__1 _13\"></span>es <span class=\"__1 _1a\"> </span>debido <span class=\"__1 _2d\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>reve<span class=\"__1 _3\"></span>rsi\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>provisiones realizada d<span class=\"__1 _3\"></span>urante el <span class=\"__1 _20\"></span>ejercicio 20<span class=\"__1 _3\"></span>24 por<span class=\"__1 _3\"></span> un <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 1<span class=\"__1 _3\"></span>42.648 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _20\"></span>euro por la<span class=\"__1 _3\"></span> desaparici<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los riesgos que cubr\u00edan<span class=\"__1 _3\"></span> (70.470 miles d<span class=\"__1 _3\"></span>e euros en el <span class=\"__1 _3\"></span>ejercicio 2023). Al <span class=\"__1 _6\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>2024, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>estima <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>bas<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>contrat<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>vigentes <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>obligaciones <span class=\"__1 _6\"></span>de<span class=\"__1 _20\"></span> ejecuci\u00f3n <span class=\"__1 _6\"></span>pendientes <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>satisfacer <span class=\"__1 _7\"></span>fundamental<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>prestaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>servicio<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>segmento <span class=\"__1 _6\"></span>de Servicios <span class=\"__1 _6\"></span>Medioambiental<span class=\"__1 _20\"></span>es <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>Aguas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>derivadas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>construcci\u00f3n <span class=\"__1 _6\"></span>principalmente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> segmentos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Construcci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>Aguas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>43.043.879 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros <span class=\"__1 _6\"></span>(41.484.908 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2023) <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>esp<span class=\"__1 _3\"></span>era <span class=\"__1 _7\"></span>reconocer <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>siguien<span class=\"__1 _3\"></span>te calendario: hasta 1 a\u00f1o 2 a 5 a\u00f1os<span class=\"ls0_1\"> </span>m\u00e1s de 5 a\u00f1os      <span class=\"ls0_1\">Total </span>Servicios Medioambientales 2.197.317  5.779.719  6.133.393  14.110.429 <span class=\"ls0_1\"> </span>Construcci\u00f3n 2.750.236  3.618.194                      <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>6.368.430 <span class=\"ls0_1\"> </span>Gesti\u00f3n Integral del Agua 1.762.752  8.429.840  12.372.428  22.565.020 <span class=\"ls0_1\"> </span>6.710.305  17.827.753  18.505.821  43.043.879<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Apro<span class=\"__1 _6\"></span>visi<span class=\"__1 _3\"></span>onamientos  </span></span>La <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>omposici\u00f3n del saldo <span class=\"__1 _6\"></span>de aprovisionami<span class=\"__1 _3\"></span>entos y <span class=\"__1 _6\"></span>otros gastos externos a <span class=\"__1 _6\"></span>31 de diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2024 <span class=\"ls1e\">y </span>20<span class=\"ls0_1\">23 es la sigu<span class=\"__1 _3\"></span>iente: </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Trabajos realizados por subcontratistas y otras empresas  2.339.778  2.064.471  Compras y aprovisionamientos 1.395.837  1.277.448  3.735.615 <span class=\"ls0_1\"> </span>3.341.919 <span class=\"ls0_1\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">Gastos de personal </span></span>A continuaci\u00f3n se pres<span class=\"__1 _3\"></span>enta el det<span class=\"__1 _3\"></span>alle de los gast<span class=\"__1 _3\"></span>os de personal para<span class=\"__1 _20\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> ejercicios<span class=\"__1 _3\"></span> 2024 y 2023: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Sueldos y salarios 2.052.784  1.822.999  Seguridad Social 571.294  520.442  Otros gastos de personal 79.029  60.059  2.703.107 <span class=\"ls0_1\"> </span>2.403.500<span class=\"__1 _5f\"> </span>A continuaci\u00f3n se muestra el n\u00famero medio de empleados y su distribuci<span class=\"__1 _3\"></span>\u00f3n por niveles <span class=\"__1 _6\"></span>fun<span class=\"__1 _3\"></span>cionales y por sexo para l<span class=\"__1 _3\"></span>os ejercicios 2024 y 2<span class=\"__1 _3\"></span>023: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Direcci\u00f3n y Gerencia 517 <span class=\"ls0_1\"> </span>509 <span class=\"ls0_1\"> </span>Mandos 4.923  4.674  Personal T\u00e9cnico 7.093  6.721  Personal Administrativo 3.056  2.946  Oficios Varios 54.641  51.537  70.230 <span class=\"ls0_1\"> </span>66.387 <span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Hombres 54.186  51.486  Mujeres 16.044  14.901  70.230 <span class=\"ls0_1\"> </span>66.387 <span class=\"ls0_1\"> </span>El n\u00famero de empleados y su distribuci\u00f3n por niveles funcionales y sexo a <span class=\"__1 _6\"></span>31 de diciembre<span class=\"__1 _3\"></span> de 202<span class=\"__1 _6\"></span>4 <span class=\"ls1e\">y </span>2023 es el siguient<span class=\"__1 _3\"></span>e: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Direcci\u00f3n y Gerencia 460 <span class=\"ls0_1\"> </span>507 <span class=\"ls0_1\"> </span>Mandos 5.015  4.812  Personal T\u00e9cnico 6.854  7.055  Personal Administrativo 2.924  2.981  Oficios Varios 56.118  51.735  71.371 <span class=\"ls0_1\"> </span>67.090 <span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Hombres 54.414  52.016  Mujeres 16.957  15.074  71.371 <span class=\"ls0_1\"> </span>67.090",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Ingresos y gastos financieros </span></span>El detalle <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>ing<span class=\"__1 _3\"></span>resos financieros, seg\u00fan los <span class=\"__1 _6\"></span>activo<span class=\"__1 _3\"></span>s que <span class=\"__1 _6\"></span>los generan, en <span class=\"__1 _6\"></span>los ejercicios <span class=\"__1 _6\"></span><span class=\"ls19\">202</span>4 <span class=\"__1 _6\"></span>y 2023 es el siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos financieros a valor razonable con cambios e<span class=\"__1 _3\"></span>n otro resultado global 3.192  7.560  Activos financieros al coste amortizado 71.201  62.061  Otros ingresos financieros 7.636  8.136  82.029 <span class=\"ls0_1\"> </span>77.757<span class=\"__1 _5f\"> </span>La composici\u00f3n de<span class=\"__1 _3\"></span> los gastos financier<span class=\"__1 _3\"></span>os en los ejercic<span class=\"__1 _20\"></span>io<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>2024 y 2023 es la siguie<span class=\"__1 _3\"></span>nte: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Obligaciones y otros valores negociables 84.630  50.571  Cr\u00e9ditos y pr\u00e9stamos 95.910  77.466  Deudas con recurso limitado por financiaci\u00f3n de<span class=\"__1 _3\"></span> proyectos<span class=\"__1 _6\"></span> 23.828  16.131  Acreedores por arrendamientos 14.551  12.638  Actualizaci\u00f3n financiera de provisiones y otros pasivos 34.395  27.368  Otros gastos financieros 10.805  12.275  264.119 <span class=\"ls0_1\"> </span>196.449<span class=\"__1 _5f\"> </span>El aument<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>los gast<span class=\"__1 _3\"></span>os fi<span class=\"__1 _20\"></span>nancieros en <span class=\"__1 _3\"></span>2023 ti<span class=\"__1 _3\"></span>ene su <span class=\"__1 _20\"></span>origen principal<span class=\"__1 _3\"></span>mente en <span class=\"__1 _20\"></span>el incremento g<span class=\"__1 _20\"></span>eneral de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>tipos <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>inter\u00e9s <span class=\"__1 _2d\"> </span>aplicados <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>deuda <span class=\"__1 _2d\"></span>financiera <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>destacand<span class=\"__1 _20\"></span>o <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>aportad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el segmento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>Integral <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Agua <span class=\"__1 _7\"></span>(nota <span class=\"__1 _6\"></span><span class=\"ls19\">20<span class=\"__1 _6\"></span></span>), <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>incremento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>deuda<span class=\"__1 _3\"></span> por las incorporacion<span class=\"__1 _3\"></span>es al per\u00edmetro (no<span class=\"__1 _3\"></span>ta 4).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "El detalle <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>ing<span class=\"__1 _3\"></span>resos financieros, seg\u00fan los <span class=\"__1 _6\"></span>activo<span class=\"__1 _3\"></span>s que <span class=\"__1 _6\"></span>los generan, en <span class=\"__1 _6\"></span>los ejercicios <span class=\"__1 _6\"></span><span class=\"ls19\">202</span>4 <span class=\"__1 _6\"></span>y 2023 es el siguiente:<span class=\"__1 _3\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Activos financieros a valor razonable con cambios e<span class=\"__1 _3\"></span>n otro resultado global 3.192  7.560  Activos financieros al coste amortizado 71.201  62.061  Otros ingresos financieros 7.636  8.136  82.029 <span class=\"ls0_1\"> </span>77.757<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "<div class=\"c_1 w2_1 h0_2 gs5fd\"><div class=\"t_1 m0_1 x64 h2_1 y6b9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x13d h2_1 yb02 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La composici\u00f3n de<span class=\"__1 _3\"></span> los gastos financier<span class=\"__1 _3\"></span>os en los ejercic<span class=\"__1 _20\"></span>io<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>2024 y 2023 es la siguie<span class=\"__1 _3\"></span>nte: </div><div class=\"t_1 m0_1 x151 h10 y1a1 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w11c h1d gs5fe\"><div class=\"t_1 m0_1 x15 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1f h1d gs5ff\"><div class=\"t_1 m0_1 x15 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1a2 h1e gs600\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones y otros valores negociables </div></div><div class=\"c_1 w11c h1e gs601\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">84.630  </div></div><div class=\"c_1 w1f h1e gs602\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">50.571  </div></div><div class=\"c_1 w1a2 h1e gs603\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Cr\u00e9ditos y pr\u00e9stamos </div></div><div class=\"c_1 w11c h1e gs604\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">95.910  </div></div><div class=\"c_1 w1f h1e gs605\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">77.466  </div></div><div class=\"c_1 w1a2 h1e gs606\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas con recurso limitado por financiaci\u00f3n de<span class=\"__1 _3\"></span> proyectos<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w11c h1e gs607\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">23.828  </div></div><div class=\"c_1 w1f h1e gs608\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">16.131  </div></div><div class=\"c_1 w1a2 h21 gs609\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Acreedores por arrendamientos </div></div><div class=\"c_1 w11c h21 gs60a\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">14.551  </div></div><div class=\"c_1 w1f h21 gs60b\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">12.638  </div></div><div class=\"c_1 w1a2 h1e gs60c\"><div class=\"t_1 m0_1 x58 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Actualizaci\u00f3n financiera de provisiones y otros pasivos </div></div><div class=\"c_1 w11c h1e gs60d\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">34.395  </div></div><div class=\"c_1 w1f h1e gs60e\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">27.368  </div></div><div class=\"c_1 w1a2 h1d gs60f\"><div class=\"t_1 m0_1 x58 h16 y7f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Otros gastos financieros </div></div><div class=\"c_1 w11c h1d gs610\"><div class=\"t_1 m0_1 x20 h16 y7f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">10.805  </div></div><div class=\"c_1 w1f h1d gs611\"><div class=\"t_1 m0_1 x20 h16 y7f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">12.275  </div></div><div class=\"c_1 w11c h1d gs612\"><div class=\"t_1 m0_1 x17 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">264.119 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1f h1d gs613\"><div class=\"t_1 m0_1 x17 h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">196.449<span class=\"__1 _5f\"> </span> <span class=\"ls0_1\"> </span></div></div>El aument<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>los gast<span class=\"__1 _3\"></span>os fi<span class=\"__1 _20\"></span>nancieros en <span class=\"__1 _3\"></span>2023 ti<span class=\"__1 _3\"></span>ene su <span class=\"__1 _20\"></span>origen principal<span class=\"__1 _3\"></span>mente en <span class=\"__1 _20\"></span>el incremento g<span class=\"__1 _20\"></span>eneral de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>tipos <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>inter\u00e9s <span class=\"__1 _2d\"> </span>aplicados <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>deuda <span class=\"__1 _2d\"></span>financiera <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>destacand<span class=\"__1 _20\"></span>o <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>aportad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el segmento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>Integral <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Agua <span class=\"__1 _7\"></span>(nota <span class=\"__1 _6\"></span><span class=\"ls19\">20<span class=\"__1 _6\"></span></span>), <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>incremento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>deuda<span class=\"__1 _3\"></span> por las incorporacion<span class=\"__1 _3\"></span>es al per\u00edmetro (no<span class=\"__1 _3\"></span>ta 4).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "La composici\u00f3n de<span class=\"__1 _3\"></span> los gastos financier<span class=\"__1 _3\"></span>os en los ejercic<span class=\"__1 _20\"></span>io<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>2024 y 2023 es la siguie<span class=\"__1 _3\"></span>nte: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Obligaciones y otros valores negociables 84.630  50.571  Cr\u00e9ditos y pr\u00e9stamos 95.910  77.466  Deudas con recurso limitado por financiaci\u00f3n de<span class=\"__1 _3\"></span> proyectos<span class=\"__1 _6\"></span> 23.828  16.131  Acreedores por arrendamientos 14.551  12.638  Actualizaci\u00f3n financiera de provisiones y otros pasivos 34.395  27.368  Otros gastos financieros 10.805  12.275  264.119 <span class=\"ls0_1\"> </span>196.449<span class=\"__1 _5f\"> </span>El aument<span class=\"__1 _3\"></span>o de <span class=\"__1 _3\"></span>los gast<span class=\"__1 _3\"></span>os fi<span class=\"__1 _20\"></span>nancieros en <span class=\"__1 _3\"></span>2023 ti<span class=\"__1 _3\"></span>ene su <span class=\"__1 _20\"></span>origen principal<span class=\"__1 _3\"></span>mente en <span class=\"__1 _20\"></span>el incremento g<span class=\"__1 _20\"></span>eneral de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"> </span>tipos <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>inter\u00e9s <span class=\"__1 _2d\"> </span>aplicados <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>deuda <span class=\"__1 _2d\"></span>financiera <span class=\"__1 _2d\"> </span>del <span class=\"__1 _1a\"> </span>Grupo,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>destacand<span class=\"__1 _20\"></span>o <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>aportad<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _2d\"></span>el segmento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>actividad <span class=\"__1 _6\"></span>Gesti\u00f3n <span class=\"__1 _6\"></span>Integral <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>Agua <span class=\"__1 _7\"></span>(nota <span class=\"__1 _6\"></span><span class=\"ls19\">20<span class=\"__1 _6\"></span></span>), <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _7\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>incremento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>deuda<span class=\"__1 _3\"></span> por las incorporacion<span class=\"__1 _3\"></span>es al per\u00edmetro (no<span class=\"__1 _3\"></span>ta 4).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "28.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INFORMACI\u00d3N POR SEGM<span class=\"__1 _3\"></span>ENTOS DE AC<span class=\"__1 _3\"></span>TIVIDAD a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Segmentos de actividad </span></span>Los <span class=\"__1 _2d\"> </span>segmentos <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"> </span>presentan <span class=\"__1 _2d\"></span>coinciden <span class=\"__1 _13\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _13\"></span>las <span class=\"__1 _2d\"> </span>\u00e1reas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>negocio, <span class=\"__1 _2d\"></span>tal <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"></span>se <span class=\"__1 _2d\"></span>ha expuesto en <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>no<span class=\"__1 _3\"></span>ta 1. <span class=\"__1 _6\"></span>La informaci\u00f3n de cada <span class=\"__1 _6\"></span>segm<span class=\"__1 _3\"></span>ento, reflejada en <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> cuadros <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> presentan a continuaci\u00f3n, se ha r<span class=\"__1 _20\"></span>ealizado de acuerdo con l<span class=\"__1 _3\"></span>os criterios de ges<span class=\"__1 _3\"></span>ti\u00f3n establecido<span class=\"__1 _3\"></span>s internament<span class=\"__1 _3\"></span>e por la Direcci\u00f3n <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>Grupo  que<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>so<span class=\"__1 _6\"></span>n <span class=\"__1 _1a\"> </span>coincidentes <span class=\"__1 _1a\"> </span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>  las <span class=\"__1 _1a\"> </span>pol\u00edticas <span class=\"__1 _32\"> </span>contables<span class=\"__1 _3\"></span>  ad<span class=\"__1 _3\"></span>optadas <span class=\"__1 _32\"> </span>para <span class=\"__1 _32\"> </span>prepar<span class=\"__1 _3\"></span>ar <span class=\"__1 _32\"> </span>y presentar los estad<span class=\"__1 _3\"></span>os financieros c<span class=\"__1 _3\"></span>onsolidados del <span class=\"__1 _3\"></span>Grupo. Como conse<span class=\"__1 _3\"></span>cuencia de la <span class=\"__1 _20\"></span>escisi\u00f3n parcial fin<span class=\"__1 _3\"></span>anciera d<span class=\"__1 _3\"></span>e las <span class=\"__1 _3\"></span>actividades <span class=\"__1 _3\"></span>de Cemen<span class=\"__1 _3\"></span>tos e In<span class=\"__1 _20\"></span>mo<span class=\"__1 _6\"></span>biliar<span class=\"__1 _3\"></span>ia que ha <span class=\"__1 _20\"></span>dado <span class=\"__1 _20\"></span>lugar <span class=\"__1 _20\"></span>al <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>Inmocemento <span class=\"__1 _c\"></span>(nota <span class=\"__1 _20\"></span>2)<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>resultados <span class=\"__1 _20\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _c\"></span>citados <span class=\"__1 _20\"></span>segmentos hasta <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>fecha  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>perfeccionamiento <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>operaci\u00f3n <span class=\"__1 _1a\"> </span><span class=\"ffc\">se  p<span class=\"__1 _3\"></span>resentan <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _32\"> </span>ep\u00edg<span class=\"__1 _3\"></span>rafe <span class=\"__1 _1a\"> </span>\u201cResultado <span class=\"__1 _1a\"> </span>del </span>ejercicio procedente <span class=\"__1 _6\"></span>de operaciones <span class=\"__1 _6\"></span>int<span class=\"__1 _3\"></span>errumpidas neto <span class=\"__1 _6\"></span>de impuestos\u201d. <span class=\"__1 _6\"></span>Asi<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>is<span class=\"__1 _3\"></span>mo, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span><span class=\"ff1_1\">incluye<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el total </span>de<span class=\"ls0_1\"> <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>expl<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>t<span class=\"__1 _3\"></span>aci\u00f3n, <span class=\"__1 _13\"></span>inversi\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>hasta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>misma<span class=\"__1 _3\"></span> </span>fecha. <span class=\"__1 _13\"></span>Adicio<span class=\"ffc\">nalmente <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cEfectivo <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>l\u00edquidos <span class=\"__1 _13\"></span>equivalentes\u201d<span class=\"ff1_1\"> <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>citadas </span></span>actividades en <span class=\"__1 _6\"></span>el momento del <span class=\"__1 _6\"></span>perfeccionami<span class=\"__1 _3\"></span>ento <span class=\"__1 _6\"></span>de la escisi\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>da de <span class=\"__1 _6\"></span>baja dentro <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los flujos de efectivo de actividad<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> inversi\u00f3n (nota 5).<span class=\"__1 _3\"></span> La colu<span class=\"__1 _3\"></span>mna \u201cC<span class=\"__1 _3\"></span>orporaci\u00f3n\u201d i<span class=\"__1 _20\"></span>ncluye la ac<span class=\"__1 _3\"></span>tividad <span class=\"__1 _3\"></span>de las <span class=\"__1 _20\"></span>\u00e1reas funci<span class=\"__1 _3\"></span>onales q<span class=\"__1 _3\"></span>ue efe<span class=\"__1 _3\"></span>ct\u00faan <span class=\"__1 _3\"></span>tareas d<span class=\"__1 _20\"></span>e apoyo a las <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>perati<span class=\"__1 _3\"></span>vas <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>explotaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>aquellas <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _13\"></span>cuy<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>g<span class=\"__1 _3\"></span>esti\u00f3n <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _7\"></span>adscribe <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>nin<span class=\"__1 _3\"></span>guna <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>las<span class=\"__1 _20\"></span> \u00e1reas de negocio.<span class=\"__1 _5f\"> </span>La columna \u201cEliminaciones<span class=\"__1 _3\"></span>\u201d incluye las <span class=\"__1 _6\"></span>eli<span class=\"__1 _3\"></span>minaciones por operaciones entre los diferentes segmentos de actividad. Cuenta de resultado<span class=\"__1 _3\"></span>s por se<span class=\"__1 _3\"></span>gmentos En particular, la informaci\u00f3n reflejada en <span class=\"__1 _6\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s cuadros siguien<span class=\"__1 _3\"></span>tes incluye como resultado del <span class=\"__1 _6\"></span>seg<span class=\"__1 _3\"></span>mento para los ejercicios<span class=\"__1 _3\"></span> 2024 y 2023: -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La <span class=\"__1 _7\"></span>totalidad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>gastos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>explotaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>dependiente<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>ntr<span class=\"__1 _3\"></span>atos <span class=\"__1 _7\"></span>de </span></span>gesti\u00f3n conjunta<span class=\"__1 _3\"></span> que corresponden a la <span class=\"__1 _3\"></span>actividad des<span class=\"__1 _3\"></span>arrollada por el <span class=\"__1 _3\"></span>segmento. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">Los ingresos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>gastos por <span class=\"__1 _6\"></span>intereses derivados <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>acti<span class=\"__1 _3\"></span>vos <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>seg<span class=\"__1 _3\"></span>mento, los <span class=\"__1 _6\"></span>dividendos y<span class=\"__1 _6\"></span> </span></span>los beneficios y p\u00e9rd<span class=\"__1 _3\"></span>idas proced<span class=\"__1 _3\"></span>entes de ventas de in<span class=\"__1 _3\"></span>versiones financieras<span class=\"__1 _20\"></span> pro<span class=\"__1 _6\"></span>pia<span class=\"__1 _20\"></span>s del se<span class=\"__1 _6\"></span>g<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>to. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">La  participaci\u00f3n <span class=\"__1 _2c\"> </span>en <span class=\"__1 _14\"> </span>el <span class=\"__1 _2c\"> </span>resultado <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>las <span class=\"__1 _14\"> </span>entidades  que <span class=\"__1 _2c\"> </span>se <span class=\"__1 _14\"> </span>contabilizan  por <span class=\"__1 _14\"> </span>el <span class=\"__1 _2c\"> </span>m\u00e9todo <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>la </span></span>participaci\u00f3n. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span><span class=\"ff1_1\">El <span class=\"__1 _13\"></span>gasto <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"> </span>impuesto <span class=\"__1 _2d\"> </span>sobre <span class=\"__1 _2d\"></span>beneficios <span class=\"__1 _13\"></span>correspondiente <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>las <span class=\"__1 _2d\"></span>operaciones <span class=\"__1 _13\"></span>realizadas <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"> </span>cada </span></span>segmento.<div class=\"c_1 w1ac h76 gs615\"><div class=\"t_1 m0_1 x1a h55 y257 ff3_1 fsb fc2 sc0_1 ls20 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb h76 gs616\"><div class=\"t_1 m0_1 x1d h15 y258 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total </div><div class=\"t_1 m0_1 x56 h15 y150 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Grupo </div></div><div class=\"c_1 wb8 h76 gs617\"><div class=\"t_1 m0_1 x1a h15 y25a ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Servicios </div><div class=\"t_1 m0_1 x17 h15 y25b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Medio- </div><div class=\"t_1 m0_1 x50 h15 y35 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">ambientales </div></div><div class=\"c_1 wb9 h76 gs618\"><div class=\"t_1 m0_1 x24 h15 y25a ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Gesti\u00f3n  </div><div class=\"t_1 m0_1 x4d h15 y25b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Integral del </div><div class=\"t_1 m0_1 x20 h15 y35 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Agua </div></div><div class=\"c_1 w1ad h76 gs619\"><div class=\"t_1 m0_1 x1e h15 y25b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n </div></div><div class=\"c_1 w1ae h76 gs61a\"><div class=\"t_1 m0_1 x19 h15 y25b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Cementos </div></div><div class=\"c_1 w1ad h76 gs61b\"><div class=\"t_1 m0_1 x50 h15 y25b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Inmobiliaria </div></div><div class=\"c_1 w1ad h76 gs61c\"><div class=\"t_1 m0_1 x50 h15 y25b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Concesiones </div></div><div class=\"c_1 wb9 h76 gs61d\"><div class=\"t_1 m0_1 x50 h15 y25b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Corporaci\u00f3n </div></div><div class=\"c_1 wb h76 gs61e\"><div class=\"t_1 m0_1 x33 h15 y25b ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Eliminaciones </div></div><div class=\"c_1 w1ac h56 gs61f\"><div class=\"t_1 m0_1 x56 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Importe net<span class=\"__1 _3\"></span>o de la cifra de<span class=\"__1 _3\"></span> negocios </div></div><div class=\"c_1 wb h56 gs620\"><div class=\"t_1 m0_1 x23 h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.071.416  </div></div><div class=\"c_1 wb8 h56 gs621\"><div class=\"t_1 m0_1 x57 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.346.282  </div></div><div class=\"c_1 wb9 h56 gs622\"><div class=\"t_1 m0_1 x1b h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.674.657  </div></div><div class=\"c_1 w1ad h56 gs623\"><div class=\"t_1 m0_1 x1b h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.991.342  </div></div><div class=\"c_1 w1ae h56 gs624\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs625\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs626\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">77.845  </div></div><div class=\"c_1 wb9 h56 gs627\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">63.766  </div></div><div class=\"c_1 wb h56 gs628\"><div class=\"t_1 m0_1 x12 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(82.476) </div></div><div class=\"c_1 w1ac h46 gs629\"><div class=\"t_1 m0_1 x1b h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">De clientes <span class=\"__1 _3\"></span>externos </div></div><div class=\"c_1 wb h46 gs62a\"><div class=\"t_1 m0_1 x23 h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.071.416  </div></div><div class=\"c_1 wb8 h46 gs62b\"><div class=\"t_1 m0_1 x57 h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.333.624  </div></div><div class=\"c_1 wb9 h46 gs62c\"><div class=\"t_1 m0_1 x1b h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.674.523  </div></div><div class=\"c_1 w1ad h46 gs62d\"><div class=\"t_1 m0_1 x1b h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.984.829  </div></div><div class=\"c_1 w1ae h46 gs62e\"><div class=\"t_1 m0_1 x21 h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ad h46 gs62f\"><div class=\"t_1 m0_1 x21 h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ad h46 gs630\"><div class=\"t_1 m0_1 x2e h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">77.845  </div></div><div class=\"c_1 wb9 h46 gs631\"><div class=\"t_1 m0_1 x47 h14 y6de ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">595 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb h46 gs632\"><div class=\"t_1 m0_1 xad h14 y6de ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ac h42 gs633\"><div class=\"t_1 m0_1 x1b h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">De transa<span class=\"__1 _3\"></span>cciones con otro<span class=\"__1 _3\"></span>s segmentos </div></div><div class=\"c_1 wb h42 gs634\"><div class=\"t_1 m0_1 xad h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wb8 h42 gs635\"><div class=\"t_1 m0_1 x2e h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">12.658  </div></div><div class=\"c_1 wb9 h42 gs636\"><div class=\"t_1 m0_1 x47 h14 y79 ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">134 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h42 gs637\"><div class=\"t_1 m0_1 x45 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.513  </div></div><div class=\"c_1 w1ae h42 gs638\"><div class=\"t_1 m0_1 x21 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ad h42 gs639\"><div class=\"t_1 m0_1 x21 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ad h42 gs63a\"><div class=\"t_1 m0_1 x21 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wb9 h42 gs63b\"><div class=\"t_1 m0_1 x2e h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">63.171  </div></div><div class=\"c_1 wb h42 gs63c\"><div class=\"t_1 m0_1 x12 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(82.476) </div></div><div class=\"c_1 w1ac h56 gs63d\"><div class=\"t_1 m0_1 x56 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros i<span class=\"__1 _3\"></span>ngresos </div></div><div class=\"c_1 wb h56 gs63e\"><div class=\"t_1 m0_1 x12 h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">393.099  </div></div><div class=\"c_1 wb8 h56 gs63f\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">109.671  </div></div><div class=\"c_1 wb9 h56 gs640\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">100.101  </div></div><div class=\"c_1 w1ad h56 gs641\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">153.508  </div></div><div class=\"c_1 w1ae h56 gs642\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs643\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs644\"><div class=\"t_1 m0_1 x45 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.843  </div></div><div class=\"c_1 wb9 h56 gs645\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">71.366  </div></div><div class=\"c_1 wb h56 gs646\"><div class=\"t_1 m0_1 x12 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(51.390) </div></div><div class=\"c_1 w1ac h42 gs647\"><div class=\"t_1 m0_1 x1b h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">De clientes <span class=\"__1 _3\"></span>externos </div></div><div class=\"c_1 wb h42 gs648\"><div class=\"t_1 m0_1 x12 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">393.099  </div></div><div class=\"c_1 wb8 h42 gs649\"><div class=\"t_1 m0_1 x14d h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">107.900  </div></div><div class=\"c_1 wb9 h42 gs64a\"><div class=\"t_1 m0_1 x2e h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">98.599  </div></div><div class=\"c_1 w1ad h42 gs64b\"><div class=\"t_1 m0_1 x14d h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">153.437  </div></div><div class=\"c_1 w1ae h42 gs64c\"><div class=\"t_1 m0_1 x21 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ad h42 gs64d\"><div class=\"t_1 m0_1 x21 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ad h42 gs64e\"><div class=\"t_1 m0_1 x45 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.843  </div></div><div class=\"c_1 wb9 h42 gs64f\"><div class=\"t_1 m0_1 x2e h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">23.320  </div></div><div class=\"c_1 wb h42 gs650\"><div class=\"t_1 m0_1 xad h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ac h42 gs651\"><div class=\"t_1 m0_1 x1b h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">De transa<span class=\"__1 _3\"></span>cciones con otro<span class=\"__1 _3\"></span>s segmentos </div></div><div class=\"c_1 wb h42 gs652\"><div class=\"t_1 m0_1 xad h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wb8 h42 gs653\"><div class=\"t_1 m0_1 x45 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.771  </div></div><div class=\"c_1 wb9 h42 gs654\"><div class=\"t_1 m0_1 x45 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.502  </div></div><div class=\"c_1 w1ad h42 gs655\"><div class=\"t_1 m0_1 x1c h14 y79 ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">71 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ae h42 gs656\"><div class=\"t_1 m0_1 x21 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ad h42 gs657\"><div class=\"t_1 m0_1 x21 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1ad h42 gs658\"><div class=\"t_1 m0_1 x21 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wb9 h42 gs659\"><div class=\"t_1 m0_1 x2e h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">48.046  </div></div><div class=\"c_1 wb h42 gs65a\"><div class=\"t_1 m0_1 x12 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(51.390) </div></div><div class=\"c_1 w1ac h56 gs65b\"><div class=\"t_1 m0_1 x56 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de<span class=\"__1 _3\"></span> explotaci\u00f3n </div></div><div class=\"c_1 wb h56 gs65c\"><div class=\"t_1 m0_1 x20 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(8.029.231) </div></div><div class=\"c_1 wb8 h56 gs65d\"><div class=\"t_1 m0_1 x34 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(3.724.319) </div></div><div class=\"c_1 wb9 h56 gs65e\"><div class=\"t_1 m0_1 x34 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.349.326) </div></div><div class=\"c_1 w1ad h56 gs65f\"><div class=\"t_1 m0_1 x34 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(2.975.116) </div></div><div class=\"c_1 w1ae h56 gs660\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs661\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs662\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(32.316) </div></div><div class=\"c_1 wb9 h56 gs663\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(82.784) </div></div><div class=\"c_1 wb h56 gs664\"><div class=\"t_1 m0_1 x12 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">134.630  </div></div><div class=\"c_1 w1ac h12a gs665\"><div class=\"t_1 m0_1 x56 h1a y2a6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovil<span class=\"__1 _3\"></span>izado e </div><div class=\"t_1 m0_1 x56 h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">imputaci\u00f3n <span class=\"__1 _3\"></span>de subvencio<span class=\"__1 _3\"></span>nes de </span></div><div class=\"t_1 m0_1 x56 h1a y13d ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">inmovilizado<span class=\"__1 _3\"></span> no financier<span class=\"__1 _3\"></span>o y otras </span></div></div><div class=\"c_1 wb h12a gs666\"><div class=\"t_1 m0_1 x1b h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(635.409) </div></div><div class=\"c_1 wb8 h12a gs667\"><div class=\"t_1 m0_1 x37 h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(372.299) </div></div><div class=\"c_1 wb9 h12a gs668\"><div class=\"t_1 m0_1 x37 h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(183.131) </div></div><div class=\"c_1 w1ad h12a gs669\"><div class=\"t_1 m0_1 x14d h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(48.307) </div></div><div class=\"c_1 w1ae h12a gs66a\"><div class=\"t_1 m0_1 xad h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h12a gs66b\"><div class=\"t_1 m0_1 xad h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h12a gs66c\"><div class=\"t_1 m0_1 x14d h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(15.207) </div></div><div class=\"c_1 wb9 h12a gs66d\"><div class=\"t_1 m0_1 x14d h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(16.652) </div></div><div class=\"c_1 wb h12a gs66e\"><div class=\"t_1 m0_1 x39 h1a yb7c ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">187 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ac h5f gs66f\"><div class=\"t_1 m0_1 x56 h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros r<span class=\"__1 _3\"></span>esultados de expl<span class=\"__1 _3\"></span>otaci\u00f3n </div></div><div class=\"c_1 wb h5f gs670\"><div class=\"t_1 m0_1 x12 h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(74.464) </div></div><div class=\"c_1 wb8 h5f gs671\"><div class=\"t_1 m0_1 x37 h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(115.926) </div></div><div class=\"c_1 wb9 h5f gs672\"><div class=\"t_1 m0_1 x0_2 h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(141) </div></div><div class=\"c_1 w1ad h5f gs673\"><div class=\"t_1 m0_1 x45 h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.832  </div></div><div class=\"c_1 w1ae h5f gs674\"><div class=\"t_1 m0_1 xad h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h5f gs675\"><div class=\"t_1 m0_1 xad h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h5f gs676\"><div class=\"t_1 m0_1 x2e h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">39.098  </div></div><div class=\"c_1 wb9 h5f gs677\"><div class=\"t_1 m0_1 x47 h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">757 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb h5f gs678\"><div class=\"t_1 m0_1 x3d h1a yb7d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(84) </div></div><div class=\"c_1 w1ac h56 gs679\"><div class=\"t_1 m0_1 x19 h35 ycb ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado de Expl<span class=\"__1 _3\"></span>otaci\u00f3n </div></div><div class=\"c_1 wb h56 gs67a\"><div class=\"t_1 m0_1 x12 h35 ycb ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">725.411 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h56 gs67b\"><div class=\"t_1 m0_1 x14d h35 ycb ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">243.409 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h56 gs67c\"><div class=\"t_1 m0_1 x14d h35 ycb ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">242.160 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h56 gs67d\"><div class=\"t_1 m0_1 x14d h35 ycb ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">123.259 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ae h56 gs67e\"><div class=\"t_1 m0_1 xad h35 ycb ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs67f\"><div class=\"t_1 m0_1 xad h35 ycb ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs680\"><div class=\"t_1 m0_1 x2e h35 ycb ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">79.263 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h56 gs681\"><div class=\"t_1 m0_1 x2e h35 ycb ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">36.453 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb h56 gs682\"><div class=\"t_1 m0_1 x39 h35 ycb ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">867 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ac h56 gs683\"><div class=\"t_1 m0_1 x56 h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Porcentaje sob<span class=\"__1 _3\"></span>re la cifra<span class=\"__1 _3\"></span> de negocios </div></div><div class=\"c_1 wb h56 gs684\"><div class=\"t_1 m0_1 x112 h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8,00% </div></div><div class=\"c_1 wb8 h56 gs685\"><div class=\"t_1 m0_1 x3c h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5,60% </div></div><div class=\"c_1 wb9 h56 gs686\"><div class=\"t_1 m0_1 x22 h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">14,46% </div></div><div class=\"c_1 w1ad h56 gs687\"><div class=\"t_1 m0_1 x3c h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4,12% </div></div><div class=\"c_1 w1ae h56 gs688\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs689\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs68a\"><div class=\"t_1 m0_1 x2d h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">101,82% </div></div><div class=\"c_1 wb9 h56 gs68b\"><div class=\"t_1 m0_1 x22 h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">57,17% </div></div><div class=\"c_1 wb h56 gs68c\"><div class=\"t_1 m0_1 x36 h14 ycb ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1,05%) </div></div><div class=\"c_1 w1ac h56 gs68d\"><div class=\"t_1 m0_1 x56 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos fina<span class=\"__1 _3\"></span>ncieros </div></div><div class=\"c_1 wb h56 gs68e\"><div class=\"t_1 m0_1 x22 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">82.029  </div></div><div class=\"c_1 wb8 h56 gs68f\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">26.673  </div></div><div class=\"c_1 wb9 h56 gs690\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">44.455  </div></div><div class=\"c_1 w1ad h56 gs691\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">21.088  </div></div><div class=\"c_1 w1ae h56 gs692\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs693\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs694\"><div class=\"t_1 m0_1 x45 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.564  </div></div><div class=\"c_1 wb9 h56 gs695\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">50.214  </div></div><div class=\"c_1 wb h56 gs696\"><div class=\"t_1 m0_1 x12 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(66.965) </div></div><div class=\"c_1 w1ac h56 gs697\"><div class=\"t_1 m0_1 x56 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos fi<span class=\"__1 _3\"></span>nancieros </div></div><div class=\"c_1 wb h56 gs698\"><div class=\"t_1 m0_1 x1b h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(264.119) </div></div><div class=\"c_1 wb8 h56 gs699\"><div class=\"t_1 m0_1 x37 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(151.891) </div></div><div class=\"c_1 wb9 h56 gs69a\"><div class=\"t_1 m0_1 x37 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(108.357) </div></div><div class=\"c_1 w1ad h56 gs69b\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.889) </div></div><div class=\"c_1 w1ae h56 gs69c\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs69d\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs69e\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(10.373) </div></div><div class=\"c_1 wb9 h56 gs69f\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(34.982) </div></div><div class=\"c_1 wb h56 gs6a0\"><div class=\"t_1 m0_1 x22 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">43.373  </div></div><div class=\"c_1 w1ac h56 gs6a1\"><div class=\"t_1 m0_1 x56 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros r<span class=\"__1 _3\"></span>esultados financier<span class=\"__1 _3\"></span>os </div></div><div class=\"c_1 wb h56 gs6a2\"><div class=\"t_1 m0_1 x22 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">28.068  </div></div><div class=\"c_1 wb8 h56 gs6a3\"><div class=\"t_1 m0_1 x45 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.846  </div></div><div class=\"c_1 wb9 h56 gs6a4\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(10.476) </div></div><div class=\"c_1 w1ad h56 gs6a5\"><div class=\"t_1 m0_1 x45 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.460  </div></div><div class=\"c_1 w1ae h56 gs6a6\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs6a7\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs6a8\"><div class=\"t_1 m0_1 x47 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">204 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h56 gs6a9\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">191.388  </div></div><div class=\"c_1 wb h56 gs6aa\"><div class=\"t_1 m0_1 x1b h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(158.354) </div></div><div class=\"c_1 w1ac h7f gs6ab\"><div class=\"t_1 m0_1 x56 h1a yc4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Resultad<span class=\"__1 _3\"></span>o entidades valo<span class=\"__1 _3\"></span>radas m\u00e9todo  </div><div class=\"t_1 m0_1 x56 h1a ya9 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> partici<span class=\"__1 _3\"></span>paci\u00f3n </div></div><div class=\"c_1 wb h7f gs6ac\"><div class=\"t_1 m0_1 x22 h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">13.242  </div></div><div class=\"c_1 wb8 h7f gs6ad\"><div class=\"t_1 m0_1 x47 h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">218 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h7f gs6ae\"><div class=\"t_1 m0_1 x45 h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.201  </div></div><div class=\"c_1 w1ad h7f gs6af\"><div class=\"t_1 m0_1 x0_2 h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(675) </div></div><div class=\"c_1 w1ae h7f gs6b0\"><div class=\"t_1 m0_1 xad h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h7f gs6b1\"><div class=\"t_1 m0_1 xad h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h7f gs6b2\"><div class=\"t_1 m0_1 x45 h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.113  </div></div><div class=\"c_1 wb9 h7f gs6b3\"><div class=\"t_1 m0_1 x45 h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.248  </div></div><div class=\"c_1 wb h7f gs6b4\"><div class=\"t_1 m0_1 x39 h1a y8d ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">137 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ac hbb gs6b5\"><div class=\"t_1 m0_1 x19 h35 yb84 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado antes <span class=\"__1 _3\"></span>de impuestos d<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x19 h35 ya9 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">operaciones cont<span class=\"__1 _3\"></span>inuadas </div></div><div class=\"c_1 wb hbb gs6b6\"><div class=\"t_1 m0_1 x12 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">584.631 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 hbb gs6b7\"><div class=\"t_1 m0_1 x14d h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">122.255 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 hbb gs6b8\"><div class=\"t_1 m0_1 x14d h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">170.983 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad hbb gs6b9\"><div class=\"t_1 m0_1 x14d h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">143.243 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ae hbb gs6ba\"><div class=\"t_1 m0_1 xad h35 ybc ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad hbb gs6bb\"><div class=\"t_1 m0_1 xad h35 ybc ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad hbb gs6bc\"><div class=\"t_1 m0_1 x2e h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">83.771 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 hbb gs6bd\"><div class=\"t_1 m0_1 x14d h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">245.321 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb hbb gs6be\"><div class=\"t_1 m0_1 x1b h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(180.942) </div></div><div class=\"c_1 w1ac h56 gs6bf\"><div class=\"t_1 m0_1 x56 h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Impuesto sobr<span class=\"__1 _3\"></span>e benefici<span class=\"__1 _3\"></span>os </div></div><div class=\"c_1 wb h56 gs6c0\"><div class=\"t_1 m0_1 x1b h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(153.170) </div></div><div class=\"c_1 wb8 h56 gs6c1\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(60.992) </div></div><div class=\"c_1 wb9 h56 gs6c2\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(32.804) </div></div><div class=\"c_1 w1ad h56 gs6c3\"><div class=\"t_1 m0_1 x14d h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(43.983) </div></div><div class=\"c_1 w1ae h56 gs6c4\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs6c5\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h56 gs6c6\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(6.793) </div></div><div class=\"c_1 wb9 h56 gs6c7\"><div class=\"t_1 m0_1 x2e h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(8.603) </div></div><div class=\"c_1 wb h56 gs6c8\"><div class=\"t_1 m0_1 xad h1a ycb ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ac h7f gs6c9\"><div class=\"t_1 m0_1 x19 h35 yc4 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado del eje<span class=\"__1 _3\"></span>rcicio procedent<span class=\"__1 _3\"></span>e de </div><div class=\"t_1 m0_1 x19 h35 ya9 ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">operaciones continua<span class=\"__1 _3\"></span>das </span></div></div><div class=\"c_1 wb h7f gs6ca\"><div class=\"t_1 m0_1 x12 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">431.461 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h7f gs6cb\"><div class=\"t_1 m0_1 x2e h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">61.263 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h7f gs6cc\"><div class=\"t_1 m0_1 x14d h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">138.179 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h7f gs6cd\"><div class=\"t_1 m0_1 x2e h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">99.260 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ae h7f gs6ce\"><div class=\"t_1 m0_1 xad h35 ybc ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h7f gs6cf\"><div class=\"t_1 m0_1 xad h35 ybc ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h7f gs6d0\"><div class=\"t_1 m0_1 x2e h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">76.978 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h7f gs6d1\"><div class=\"t_1 m0_1 x14d h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">236.718 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb h7f gs6d2\"><div class=\"t_1 m0_1 x1b h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(180.937) </div></div><div class=\"c_1 w1ac h47 gs6d3\"><div class=\"t_1 m0_1 x56 h1a y14b ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Resultad<span class=\"__1 _3\"></span>o del ejercicio pr<span class=\"__1 _3\"></span>ocedente de </div><div class=\"t_1 m0_1 x56 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> op. inter<span class=\"__1 _3\"></span>rumpidas neto d<span class=\"__1 _3\"></span>e impuestos </div></div><div class=\"c_1 wb h47 gs6d4\"><div class=\"t_1 m0_1 x12 h1a yea ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">136.123  </div></div><div class=\"c_1 wb8 h47 gs6d5\"><div class=\"t_1 m0_1 xad h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wb9 h47 gs6d6\"><div class=\"t_1 m0_1 xad h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ad h47 gs6d7\"><div class=\"t_1 m0_1 xad h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1ae h47 gs6d8\"><div class=\"t_1 m0_1 x2e h1a yea ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">92.716  </div></div><div class=\"c_1 w1ad h47 gs6d9\"><div class=\"t_1 m0_1 x2e h1a yea ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">57.739  </div></div><div class=\"c_1 w1ad h47 gs6da\"><div class=\"t_1 m0_1 xad h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wb9 h47 gs6db\"><div class=\"t_1 m0_1 xad h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wb h47 gs6dc\"><div class=\"t_1 m0_1 x12 h1a yea ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(14.332) </div></div><div class=\"c_1 w1ac h56 gs6dd\"><div class=\"t_1 m0_1 x19 h35 y6e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado Consol<span class=\"__1 _3\"></span>idado del ejercici<span class=\"__1 _3\"></span>o  </div></div><div class=\"c_1 wb h56 gs6de\"><div class=\"t_1 m0_1 x12 h35 y6e ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">567.584 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h56 gs6df\"><div class=\"t_1 m0_1 x2e h35 y6e ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">61.263 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h56 gs6e0\"><div class=\"t_1 m0_1 x14d h35 y6e ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">138.179 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h56 gs6e1\"><div class=\"t_1 m0_1 x2e h35 y6e ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">99.260 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ae h56 gs6e2\"><div class=\"t_1 m0_1 x2e h35 y6e ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">92.716 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h56 gs6e3\"><div class=\"t_1 m0_1 x2e h35 y6e ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">57.739 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h56 gs6e4\"><div class=\"t_1 m0_1 x2e h35 y6e ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">76.978 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h56 gs6e5\"><div class=\"t_1 m0_1 x14d h35 y6e ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">236.718 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb h56 gs6e6\"><div class=\"t_1 m0_1 x1b h35 y6e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(195.269) </div></div><div class=\"c_1 w1ac h56 gs6e7\"><div class=\"t_1 m0_1 x56 h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Interese<span class=\"__1 _3\"></span>s minoritario<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 wb h56 gs6e8\"><div class=\"t_1 m0_1 x12 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">137.719  </div></div><div class=\"c_1 wb8 h56 gs6e9\"><div class=\"t_1 m0_1 x2e h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">35.866  </div></div><div class=\"c_1 wb9 h56 gs6ea\"><div class=\"t_1 m0_1 x2e h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">80.690  </div></div><div class=\"c_1 w1ad h56 gs6eb\"><div class=\"t_1 m0_1 x0_2 h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(997) </div></div><div class=\"c_1 w1ae h56 gs6ec\"><div class=\"t_1 m0_1 x45 h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.639  </div></div><div class=\"c_1 w1ad h56 gs6ed\"><div class=\"t_1 m0_1 x2e h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">18.519  </div></div><div class=\"c_1 w1ad h56 gs6ee\"><div class=\"t_1 m0_1 x47 h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">673 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h56 gs6ef\"><div class=\"t_1 m0_1 xad h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 wb h56 gs6f0\"><div class=\"t_1 m0_1 x39 h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">329 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ac h87 gs6f1\"><div class=\"t_1 m0_1 x19 h35 yb88 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado atribui<span class=\"__1 _3\"></span>do a la socieda<span class=\"__1 _3\"></span>d </div><div class=\"t_1 m0_1 x19 h35 yb89 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> dominante<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 wb h87 gs6f2\"><div class=\"t_1 m0_1 x12 h35 yb8a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">429.865 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h87 gs6f3\"><div class=\"t_1 m0_1 x2e h35 yb8a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">25.397 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h87 gs6f4\"><div class=\"t_1 m0_1 x2e h35 yb8a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">57.489 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h87 gs6f5\"><div class=\"t_1 m0_1 x14d h35 yb8a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">100.257 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ae h87 gs6f6\"><div class=\"t_1 m0_1 x2e h35 yb8a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">90.077 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h87 gs6f7\"><div class=\"t_1 m0_1 x2e h35 yb8a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">39.220 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1ad h87 gs6f8\"><div class=\"t_1 m0_1 x2e h35 yb8a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">76.305 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb9 h87 gs6f9\"><div class=\"t_1 m0_1 x14d h35 yb8a ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">236.718 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb h87 gs6fa\"><div class=\"t_1 m0_1 x1b h35 yb8a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(195.598) </div></div><div class=\"c_1 w1b0 h61 gs6fc\"><div class=\"t_1 m0_1 x1a h55 y2a5 ff3_1 fsb fc2 sc0_1 ls20 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we3 h61 gs6fd\"><div class=\"t_1 m0_1 x34 h15 y2a6 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total </div><div class=\"t_1 m0_1 x1d h15 y259 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Grupo </div></div><div class=\"c_1 w1b1 h61 gs6fe\"><div class=\"t_1 m0_1 xe h15 y2a6 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Servicios Medio- </div><div class=\"t_1 m0_1 x4d h15 y259 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">ambientales </div></div><div class=\"c_1 w1b2 h61 gs6ff\"><div class=\"t_1 m0_1 x56 h15 y2a8 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Gesti\u00f3n  </div><div class=\"t_1 m0_1 x58 h15 y2a7 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Integral del </div><div class=\"t_1 m0_1 x14 h15 y35 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Agua </div></div><div class=\"c_1 w1b3 h61 gs700\"><div class=\"t_1 m0_1 x25 h15 y2a7 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n </div></div><div class=\"c_1 w1b4 h61 gs701\"><div class=\"t_1 m0_1 x1a h15 y2a7 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Cementos </div></div><div class=\"c_1 w64 h61 gs702\"><div class=\"t_1 m0_1 xe h15 y2a7 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Inmobiliaria </div></div><div class=\"c_1 w143 h61 gs703\"><div class=\"t_1 m0_1 x62 h15 y2a7 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Concesiones </div></div><div class=\"c_1 w4d h61 gs704\"><div class=\"t_1 m0_1 x33 h15 y2a7 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Corporaci\u00f3n </div></div><div class=\"c_1 w120 h61 gs705\"><div class=\"t_1 m0_1 xe h15 y2a7 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Eliminaciones </div></div><div class=\"c_1 w1b0 h21 gs706\"><div class=\"t_1 m0_1 x19 h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Importe net<span class=\"__1 _3\"></span>o de la cifra de<span class=\"__1 _3\"></span> negocios </div></div><div class=\"c_1 we3 h21 gs707\"><div class=\"t_1 m0_1 x26 h14 y562 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.217.292  </div></div><div class=\"c_1 w1b1 h21 gs708\"><div class=\"t_1 m0_1 x2d h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.853.241  </div></div><div class=\"c_1 w1b2 h21 gs709\"><div class=\"t_1 m0_1 x2d h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.487.402  </div></div><div class=\"c_1 w1b3 h21 gs70a\"><div class=\"t_1 m0_1 x2d h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.823.090  </div></div><div class=\"c_1 w1b4 h21 gs70b\"><div class=\"t_1 m0_1 x1f h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h21 gs70c\"><div class=\"t_1 m0_1 x45 h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h21 gs70d\"><div class=\"t_1 m0_1 x57 h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">61.592  </div></div><div class=\"c_1 w4d h21 gs70e\"><div class=\"t_1 m0_1 x37 h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">68.711  </div></div><div class=\"c_1 w120 h21 gs70f\"><div class=\"t_1 m0_1 x1b h1a y562 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(76.744) </div></div><div class=\"c_1 w1b0 h42 gs710\"><div class=\"t_1 m0_1 x56 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">De clientes <span class=\"__1 _3\"></span>externos </div></div><div class=\"c_1 we3 h42 gs711\"><div class=\"t_1 m0_1 x26 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.217.292  </div></div><div class=\"c_1 w1b1 h42 gs712\"><div class=\"t_1 m0_1 x2d h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.849.525  </div></div><div class=\"c_1 w1b2 h42 gs713\"><div class=\"t_1 m0_1 x2d h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.485.619  </div></div><div class=\"c_1 w1b3 h42 gs714\"><div class=\"t_1 m0_1 x2d h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.812.723  </div></div><div class=\"c_1 w1b4 h42 gs715\"><div class=\"t_1 m0_1 xe3 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w64 h42 gs716\"><div class=\"t_1 m0_1 x0_2 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w143 h42 gs717\"><div class=\"t_1 m0_1 x57 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">61.592  </div></div><div class=\"c_1 w4d h42 gs718\"><div class=\"t_1 m0_1 x14d h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.833  </div></div><div class=\"c_1 w120 h42 gs719\"><div class=\"t_1 m0_1 x3e h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b0 h42 gs71a\"><div class=\"t_1 m0_1 x56 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">De transa<span class=\"__1 _3\"></span>cciones con otro<span class=\"__1 _3\"></span>s segmentos </div></div><div class=\"c_1 we3 h42 gs71b\"><div class=\"t_1 m0_1 x1f h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b1 h42 gs71c\"><div class=\"t_1 m0_1 x47 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.716  </div></div><div class=\"c_1 w1b2 h42 gs71d\"><div class=\"t_1 m0_1 x47 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.783  </div></div><div class=\"c_1 w1b3 h42 gs71e\"><div class=\"t_1 m0_1 x0_2 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">10.367  </div></div><div class=\"c_1 w1b4 h42 gs71f\"><div class=\"t_1 m0_1 xe3 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w64 h42 gs720\"><div class=\"t_1 m0_1 x0_2 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w143 h42 gs721\"><div class=\"t_1 m0_1 x39 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w4d h42 gs722\"><div class=\"t_1 m0_1 x37 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">60.878  </div></div><div class=\"c_1 w120 h42 gs723\"><div class=\"t_1 m0_1 x1b h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(76.744) </div></div><div class=\"c_1 w1b0 h1e gs724\"><div class=\"t_1 m0_1 x19 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros i<span class=\"__1 _3\"></span>ngresos </div></div><div class=\"c_1 we3 h1e gs725\"><div class=\"t_1 m0_1 x2e h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">317.518  </div></div><div class=\"c_1 w1b1 h1e gs726\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">131.441  </div></div><div class=\"c_1 w1b2 h1e gs727\"><div class=\"t_1 m0_1 x0_2 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">84.745  </div></div><div class=\"c_1 w1b3 h1e gs728\"><div class=\"t_1 m0_1 x0_2 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">88.500  </div></div><div class=\"c_1 w1b4 h1e gs729\"><div class=\"t_1 m0_1 x1f h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs72a\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs72b\"><div class=\"t_1 m0_1 x12 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.609  </div></div><div class=\"c_1 w4d h1e gs72c\"><div class=\"t_1 m0_1 x37 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">47.149  </div></div><div class=\"c_1 w120 h1e gs72d\"><div class=\"t_1 m0_1 x1b h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(42.926) </div></div><div class=\"c_1 w1b0 h42 gs72e\"><div class=\"t_1 m0_1 x56 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">De clientes <span class=\"__1 _3\"></span>externos </div></div><div class=\"c_1 we3 h42 gs72f\"><div class=\"t_1 m0_1 x2e h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">317.518  </div></div><div class=\"c_1 w1b1 h42 gs730\"><div class=\"t_1 m0_1 x112 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">130.370  </div></div><div class=\"c_1 w1b2 h42 gs731\"><div class=\"t_1 m0_1 x0_2 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">83.057  </div></div><div class=\"c_1 w1b3 h42 gs732\"><div class=\"t_1 m0_1 x0_2 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">91.629  </div></div><div class=\"c_1 w1b4 h42 gs733\"><div class=\"t_1 m0_1 xe3 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w64 h42 gs734\"><div class=\"t_1 m0_1 x0_2 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w143 h42 gs735\"><div class=\"t_1 m0_1 x12 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.607  </div></div><div class=\"c_1 w4d h42 gs736\"><div class=\"t_1 m0_1 x14d h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.855  </div></div><div class=\"c_1 w120 h42 gs737\"><div class=\"t_1 m0_1 x3e h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b0 h42 gs738\"><div class=\"t_1 m0_1 x56 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">De transa<span class=\"__1 _3\"></span>cciones con otro<span class=\"__1 _3\"></span>s segmentos </div></div><div class=\"c_1 we3 h42 gs739\"><div class=\"t_1 m0_1 x1f h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b1 h42 gs73a\"><div class=\"t_1 m0_1 x47 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.071  </div></div><div class=\"c_1 w1b2 h42 gs73b\"><div class=\"t_1 m0_1 x47 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.688  </div></div><div class=\"c_1 w1b3 h42 gs73c\"><div class=\"t_1 m0_1 x45 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(3.129) </div></div><div class=\"c_1 w1b4 h42 gs73d\"><div class=\"t_1 m0_1 xe3 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w64 h42 gs73e\"><div class=\"t_1 m0_1 x0_2 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w143 h42 gs73f\"><div class=\"t_1 m0_1 x39 h14 y79 ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h42 gs740\"><div class=\"t_1 m0_1 x37 h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">43.294  </div></div><div class=\"c_1 w120 h42 gs741\"><div class=\"t_1 m0_1 x1b h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(42.926) </div></div><div class=\"c_1 w1b0 h1e gs742\"><div class=\"t_1 m0_1 x19 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de<span class=\"__1 _3\"></span> explotaci\u00f3n </div></div><div class=\"c_1 we3 h1e gs743\"><div class=\"t_1 m0_1 x23 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(7.249.625) </div></div><div class=\"c_1 w1b1 h1e gs744\"><div class=\"t_1 m0_1 x57 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(3.338.000) </div></div><div class=\"c_1 w1b2 h1e gs745\"><div class=\"t_1 m0_1 x57 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.187.872) </div></div><div class=\"c_1 w1b3 h1e gs746\"><div class=\"t_1 m0_1 x57 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(2.742.167) </div></div><div class=\"c_1 w1b4 h1e gs747\"><div class=\"t_1 m0_1 x1f h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs748\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs749\"><div class=\"t_1 m0_1 x34 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(24.546) </div></div><div class=\"c_1 w4d h1e gs74a\"><div class=\"t_1 m0_1 x23 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(78.296) </div></div><div class=\"c_1 w120 h1e gs74b\"><div class=\"t_1 m0_1 x1b h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">121.256  </div></div><div class=\"c_1 w1b0 h10f gs74c\"><div class=\"t_1 m0_1 x19 h1a yb96 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovil<span class=\"__1 _3\"></span>izado e </div><div class=\"t_1 m0_1 x19 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">imputaci\u00f3n <span class=\"__1 _3\"></span>de subvencio<span class=\"__1 _3\"></span>nes de </span></div><div class=\"t_1 m0_1 x19 h1a y315 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">inmovilizado<span class=\"__1 _3\"></span> no financier<span class=\"__1 _3\"></span>o y otras </span></div></div><div class=\"c_1 we3 h10f gs74d\"><div class=\"t_1 m0_1 x12 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(556.103) </div></div><div class=\"c_1 w1b1 h10f gs74e\"><div class=\"t_1 m0_1 x36 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(305.843) </div></div><div class=\"c_1 w1b2 h10f gs74f\"><div class=\"t_1 m0_1 x36 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(165.439) </div></div><div class=\"c_1 w1b3 h10f gs750\"><div class=\"t_1 m0_1 x112 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(51.272) </div></div><div class=\"c_1 w1b4 h10f gs751\"><div class=\"t_1 m0_1 x1f h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h10f gs752\"><div class=\"t_1 m0_1 x45 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h10f gs753\"><div class=\"t_1 m0_1 x34 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(15.161) </div></div><div class=\"c_1 w4d h10f gs754\"><div class=\"t_1 m0_1 x23 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(18.960) </div></div><div class=\"c_1 w120 h10f gs755\"><div class=\"t_1 m0_1 x45 h1a yb97 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">572 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b0 h1e gs756\"><div class=\"t_1 m0_1 x19 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros r<span class=\"__1 _3\"></span>esultados de explotac<span class=\"__1 _3\"></span>i\u00f3n </div></div><div class=\"c_1 we3 h1e gs757\"><div class=\"t_1 m0_1 x3c h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(3.228) </div></div><div class=\"c_1 w1b1 h1e gs758\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(6.752) </div></div><div class=\"c_1 w1b2 h1e gs759\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(2.510) </div></div><div class=\"c_1 w1b3 h1e gs75a\"><div class=\"t_1 m0_1 x8e h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">266 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b4 h1e gs75b\"><div class=\"t_1 m0_1 x1f h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs75c\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs75d\"><div class=\"t_1 m0_1 x57 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">64.544  </div></div><div class=\"c_1 w4d h1e gs75e\"><div class=\"t_1 m0_1 x46 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">32 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w120 h1e gs75f\"><div class=\"t_1 m0_1 x1b h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(58.808) </div></div><div class=\"c_1 w1b0 h1e gs760\"><div class=\"t_1 m0_1 x19 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado de Expl<span class=\"__1 _3\"></span>otaci\u00f3n </div></div><div class=\"c_1 we3 h1e gs761\"><div class=\"t_1 m0_1 x2e h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">725.854 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b1 h1e gs762\"><div class=\"t_1 m0_1 x112 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">334.087 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b2 h1e gs763\"><div class=\"t_1 m0_1 x112 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">216.326 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b3 h1e gs764\"><div class=\"t_1 m0_1 x112 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">118.417 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b4 h1e gs765\"><div class=\"t_1 m0_1 x1f h35 y6c ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs766\"><div class=\"t_1 m0_1 x45 h35 y6c ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs767\"><div class=\"t_1 m0_1 x57 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">95.038 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h1e gs768\"><div class=\"t_1 m0_1 x37 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">18.636 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w120 h1e gs769\"><div class=\"t_1 m0_1 x1b h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(56.650) </div></div><div class=\"c_1 w1b0 h1e gs76a\"><div class=\"t_1 m0_1 x19 h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Porcentaje sob<span class=\"__1 _3\"></span>re la cifra<span class=\"__1 _3\"></span> de negocios </div></div><div class=\"c_1 we3 h1e gs76b\"><div class=\"t_1 m0_1 x0_2 h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8,83% </div></div><div class=\"c_1 w1b1 h1e gs76c\"><div class=\"t_1 m0_1 x3d h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8,67% </div></div><div class=\"c_1 w1b2 h1e gs76d\"><div class=\"t_1 m0_1 x45 h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">14,54% </div></div><div class=\"c_1 w1b3 h1e gs76e\"><div class=\"t_1 m0_1 x3d h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4,19% </div></div><div class=\"c_1 w1b4 h1e gs76f\"><div class=\"t_1 m0_1 x1f h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs770\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs771\"><div class=\"t_1 m0_1 x20 h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">154,30% </div></div><div class=\"c_1 w4d h1e gs772\"><div class=\"t_1 m0_1 x57 h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">27,12% </div></div><div class=\"c_1 w120 h1e gs773\"><div class=\"t_1 m0_1 x37 h14 y6c ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">73,82% </div></div><div class=\"c_1 w1b0 h1e gs774\"><div class=\"t_1 m0_1 x19 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos fina<span class=\"__1 _3\"></span>ncieros </div></div><div class=\"c_1 we3 h1e gs775\"><div class=\"t_1 m0_1 x3c h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">77.757  </div></div><div class=\"c_1 w1b1 h1e gs776\"><div class=\"t_1 m0_1 x0_2 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">28.458  </div></div><div class=\"c_1 w1b2 h1e gs777\"><div class=\"t_1 m0_1 x0_2 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">39.517  </div></div><div class=\"c_1 w1b3 h1e gs778\"><div class=\"t_1 m0_1 x0_2 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">25.001  </div></div><div class=\"c_1 w1b4 h1e gs779\"><div class=\"t_1 m0_1 x1f h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs77a\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs77b\"><div class=\"t_1 m0_1 x12 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.968  </div></div><div class=\"c_1 w4d h1e gs77c\"><div class=\"t_1 m0_1 x37 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">39.798  </div></div><div class=\"c_1 w120 h1e gs77d\"><div class=\"t_1 m0_1 x1b h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(58.985) </div></div><div class=\"c_1 w1b0 h1e gs77e\"><div class=\"t_1 m0_1 x19 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos fi<span class=\"__1 _3\"></span>nancieros </div></div><div class=\"c_1 we3 h1e gs77f\"><div class=\"t_1 m0_1 x12 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(196.449) </div></div><div class=\"c_1 w1b1 h1e gs780\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(90.981) </div></div><div class=\"c_1 w1b2 h1e gs781\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(91.394) </div></div><div class=\"c_1 w1b3 h1e gs782\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(2.737) </div></div><div class=\"c_1 w1b4 h1e gs783\"><div class=\"t_1 m0_1 x1f h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs784\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs785\"><div class=\"t_1 m0_1 x1b h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(9.839) </div></div><div class=\"c_1 w4d h1e gs786\"><div class=\"t_1 m0_1 x23 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(43.851) </div></div><div class=\"c_1 w120 h1e gs787\"><div class=\"t_1 m0_1 x12 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">42.353  </div></div><div class=\"c_1 w1b0 h1e gs788\"><div class=\"t_1 m0_1 x19 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros r<span class=\"__1 _3\"></span>esultados financier<span class=\"__1 _3\"></span>os </div></div><div class=\"c_1 we3 h1e gs789\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(17.448) </div></div><div class=\"c_1 w1b1 h1e gs78a\"><div class=\"t_1 m0_1 x47 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(441) </div></div><div class=\"c_1 w1b2 h1e gs78b\"><div class=\"t_1 m0_1 x47 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.206  </div></div><div class=\"c_1 w1b3 h1e gs78c\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(22.746) </div></div><div class=\"c_1 w1b4 h1e gs78d\"><div class=\"t_1 m0_1 x1f h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs78e\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs78f\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">171 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h1e gs790\"><div class=\"t_1 m0_1 x56 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.150.787  </div></div><div class=\"c_1 w120 h1e gs791\"><div class=\"t_1 m0_1 x24 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.151.425) </div></div><div class=\"c_1 w1b0 hfe gs792\"><div class=\"t_1 m0_1 x19 h1a y9f0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Resultad<span class=\"__1 _3\"></span>o entidades valo<span class=\"__1 _3\"></span>radas m\u00e9todo  </div><div class=\"t_1 m0_1 x19 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> partici<span class=\"__1 _3\"></span>paci\u00f3n </div></div><div class=\"c_1 we3 hfe gs793\"><div class=\"t_1 m0_1 x3c h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">42.404  </div></div><div class=\"c_1 w1b1 hfe gs794\"><div class=\"t_1 m0_1 x0_2 h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">22.289  </div></div><div class=\"c_1 w1b2 hfe gs795\"><div class=\"t_1 m0_1 x47 h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.584  </div></div><div class=\"c_1 w1b3 hfe gs796\"><div class=\"t_1 m0_1 x47 h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.274  </div></div><div class=\"c_1 w1b4 hfe gs797\"><div class=\"t_1 m0_1 x1f h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 hfe gs798\"><div class=\"t_1 m0_1 x45 h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 hfe gs799\"><div class=\"t_1 m0_1 x12 h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.980  </div></div><div class=\"c_1 w4d hfe gs79a\"><div class=\"t_1 m0_1 x14d h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.125  </div></div><div class=\"c_1 w120 hfe gs79b\"><div class=\"t_1 m0_1 x45 h1a yb9e ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">152 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b0 h47 gs79c\"><div class=\"t_1 m0_1 x19 h35 y14b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado antes <span class=\"__1 _3\"></span>de impuestos d<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x19 h35 y11a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> operaciones continu<span class=\"__1 _3\"></span>adas </div></div><div class=\"c_1 we3 h47 gs79d\"><div class=\"t_1 m0_1 x2e h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">632.118 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b1 h47 gs79e\"><div class=\"t_1 m0_1 x112 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">293.412 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b2 h47 gs79f\"><div class=\"t_1 m0_1 x112 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">172.239 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b3 h47 gs7a0\"><div class=\"t_1 m0_1 x112 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">127.209 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b4 h47 gs7a1\"><div class=\"t_1 m0_1 x1f h35 yaa ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h47 gs7a2\"><div class=\"t_1 m0_1 x45 h35 yaa ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h47 gs7a3\"><div class=\"t_1 m0_1 x57 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">96.318 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h47 gs7a4\"><div class=\"t_1 m0_1 x56 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.167.495  </div></div><div class=\"c_1 w120 h47 gs7a5\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(1.224.555) </div></div><div class=\"c_1 w1b0 h1e gs7a6\"><div class=\"t_1 m0_1 x19 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Impuesto sobr<span class=\"__1 _3\"></span>e benefici<span class=\"__1 _3\"></span>os </div></div><div class=\"c_1 we3 h1e gs7a7\"><div class=\"t_1 m0_1 x12 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(154.060) </div></div><div class=\"c_1 w1b1 h1e gs7a8\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(72.182) </div></div><div class=\"c_1 w1b2 h1e gs7a9\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(45.261) </div></div><div class=\"c_1 w1b3 h1e gs7aa\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(19.465) </div></div><div class=\"c_1 w1b4 h1e gs7ab\"><div class=\"t_1 m0_1 x1f h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h1e gs7ac\"><div class=\"t_1 m0_1 x45 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h1e gs7ad\"><div class=\"t_1 m0_1 x34 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(12.281) </div></div><div class=\"c_1 w4d h1e gs7ae\"><div class=\"t_1 m0_1 x23 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(15.951) </div></div><div class=\"c_1 w120 h1e gs7af\"><div class=\"t_1 m0_1 x12 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">11.080  </div></div><div class=\"c_1 w1b0 h45 gs7b0\"><div class=\"t_1 m0_1 x19 h35 y14b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado del eje<span class=\"__1 _3\"></span>rcicio procedent<span class=\"__1 _3\"></span>e de </div><div class=\"t_1 m0_1 x19 h35 y11a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> operaciones continu<span class=\"__1 _3\"></span>adas </div></div><div class=\"c_1 we3 h45 gs7b1\"><div class=\"t_1 m0_1 x2e h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">478.058 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b1 h45 gs7b2\"><div class=\"t_1 m0_1 x112 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">221.230 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b2 h45 gs7b3\"><div class=\"t_1 m0_1 x112 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">126.978 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b3 h45 gs7b4\"><div class=\"t_1 m0_1 x112 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">107.744 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b4 h45 gs7b5\"><div class=\"t_1 m0_1 x1f h35 ybc ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w64 h45 gs7b6\"><div class=\"t_1 m0_1 x45 h35 ybc ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w143 h45 gs7b7\"><div class=\"t_1 m0_1 x57 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">84.037 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h45 gs7b8\"><div class=\"t_1 m0_1 x56 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.151.544  </div></div><div class=\"c_1 w120 h45 gs7b9\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(1.213.475) </div></div><div class=\"c_1 w1b0 h47 gs7ba\"><div class=\"t_1 m0_1 x19 h1a y14b ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Resultad<span class=\"__1 _3\"></span>o del ejercicio pr<span class=\"__1 _3\"></span>ocedente de </div><div class=\"t_1 m0_1 x19 h1a y11a ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> op. inter<span class=\"__1 _3\"></span>rumpidas neto d<span class=\"__1 _3\"></span>e impuestos </div></div><div class=\"c_1 we3 h47 gs7bb\"><div class=\"t_1 m0_1 x2e h1a yea ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">264.181  </div></div><div class=\"c_1 w1b1 h47 gs7bc\"><div class=\"t_1 m0_1 x1f h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1b2 h47 gs7bd\"><div class=\"t_1 m0_1 x1f h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1b3 h47 gs7be\"><div class=\"t_1 m0_1 x1f h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1b4 h47 gs7bf\"><div class=\"t_1 m0_1 x0_2 h1a yea ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">90.397  </div></div><div class=\"c_1 w64 h47 gs7c0\"><div class=\"t_1 m0_1 x1d h1a yea ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">177.780  </div></div><div class=\"c_1 w143 h47 gs7c1\"><div class=\"t_1 m0_1 x46 h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w4d h47 gs7c2\"><div class=\"t_1 m0_1 x39 h1a yea ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w120 h47 gs7c3\"><div class=\"t_1 m0_1 x26 h1a yea ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(3.996) </div></div><div class=\"c_1 w1b0 h1e gs7c4\"><div class=\"t_1 m0_1 x19 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado Consol<span class=\"__1 _3\"></span>idado del ejercici<span class=\"__1 _3\"></span>o  </div></div><div class=\"c_1 we3 h1e gs7c5\"><div class=\"t_1 m0_1 x2e h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">742.239 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b1 h1e gs7c6\"><div class=\"t_1 m0_1 x112 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">221.230 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b2 h1e gs7c7\"><div class=\"t_1 m0_1 x112 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">126.978 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b3 h1e gs7c8\"><div class=\"t_1 m0_1 x112 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">107.744 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b4 h1e gs7c9\"><div class=\"t_1 m0_1 x45 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">90.397 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w64 h1e gs7ca\"><div class=\"t_1 m0_1 x1d h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">177.780 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w143 h1e gs7cb\"><div class=\"t_1 m0_1 x57 h35 y6c ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">84.037 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h1e gs7cc\"><div class=\"t_1 m0_1 x56 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.151.544  </div></div><div class=\"c_1 w120 h1e gs7cd\"><div class=\"t_1 m0_1 x15 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(1.217.471) </div></div><div class=\"c_1 w1b0 h21 gs7ce\"><div class=\"t_1 m0_1 x19 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Interese<span class=\"__1 _3\"></span>s minoritario<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 we3 h21 gs7cf\"><div class=\"t_1 m0_1 x2e h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">153.179  </div></div><div class=\"c_1 w1b1 h21 gs7d0\"><div class=\"t_1 m0_1 x0_2 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">36.519  </div></div><div class=\"c_1 w1b2 h21 gs7d1\"><div class=\"t_1 m0_1 x0_2 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">72.811  </div></div><div class=\"c_1 w1b3 h21 gs7d2\"><div class=\"t_1 m0_1 x8e h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">329 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b4 h21 gs7d3\"><div class=\"t_1 m0_1 x47 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.749  </div></div><div class=\"c_1 w64 h21 gs7d4\"><div class=\"t_1 m0_1 x23 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">40.192  </div></div><div class=\"c_1 w143 h21 gs7d5\"><div class=\"t_1 m0_1 x112 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">579 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h21 gs7d6\"><div class=\"t_1 m0_1 x39 h1a y6c ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w120 h21 gs7d7\"><div class=\"t_1 m0_1 x47 h35 y6c ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  <span class=\"ls0_1\">- </span></div></div><div class=\"c_1 w1b0 hba gs7d8\"><div class=\"t_1 m0_1 x19 h35 ya2e ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Resultado atribui<span class=\"__1 _3\"></span>do a la socieda<span class=\"__1 _3\"></span>d </div><div class=\"t_1 m0_1 x19 h35 y81 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> dominante<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 we3 hba gs7d9\"><div class=\"t_1 m0_1 x2e h35 y3d ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">589.060 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b1 hba gs7da\"><div class=\"t_1 m0_1 x112 h35 y3d ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">184.711 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b2 hba gs7db\"><div class=\"t_1 m0_1 x45 h35 y3d ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">54.167 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b3 hba gs7dc\"><div class=\"t_1 m0_1 x112 h35 y3d ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">107.415 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b4 hba gs7dd\"><div class=\"t_1 m0_1 x45 h35 y3d ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">87.648 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w64 hba gs7de\"><div class=\"t_1 m0_1 x1d h35 y3d ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">137.588 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w143 hba gs7df\"><div class=\"t_1 m0_1 x57 h35 y3d ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">83.458 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d hba gs7e0\"><div class=\"t_1 m0_1 x56 h35 y3d ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.151.544  </div></div><div class=\"c_1 w120 hba gs7e1\"><div class=\"t_1 m0_1 x15 h35 y3d ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(1.217.471) </div></div>La <span class=\"__1 _2d\"></span>contribuci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>resultado <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>FCC <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>segmento <span class=\"__1 _13\"></span>\u201c<span class=\"ff1_1\">Co<span class=\"__1 _6\"></span>rp<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>raci<span class=\"__1 _3\"></span>\u00f3n<span class=\"ffc\">\u201d <span class=\"__1 _13\"></span>incluye <span class=\"__1 _2d\"></span>principal<span class=\"__1 _3\"></span>mente, <span class=\"__1 _13\"></span>la </span></span>facturaci\u00f3n de l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>servicios <span class=\"__1 _20\"></span>de soporte prestados al re<span class=\"__1 _3\"></span>sto de <span class=\"__1 _3\"></span>actividades <span class=\"__1 _3\"></span>del Grup<span class=\"__1 _3\"></span>o dentro <span class=\"__1 _3\"></span>del ep\u00edgrafe \u201c<span class=\"ff1_1\">Importe neto de las cifras d<span class=\"__1 _3\"></span>e negocios<span class=\"ffc\">\u201d, los deterioros de las inversi<span class=\"__1 _3\"></span>ones sobre las participacione<span class=\"__1 _3\"></span>s de </span></span>las <span class=\"__1 _7\"></span>cabeceras <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>resto <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>segmentos, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>ividendos <span class=\"__1 _13\"></span>distribuid<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>em<span class=\"__1 _6\"></span>pre<span class=\"__1 _3\"></span>sas <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>g<span class=\"__1 _3\"></span>rupo participadas <span class=\"__1 _14\"> </span>por <span class=\"__1 _38\"> </span>la <span class=\"__1 _2c\"> </span>m<span class=\"__1 _6\"></span>atri<span class=\"__1 _3\"></span>z <span class=\"__1 _14\"> </span>del <span class=\"__1 _38\"> </span>Grupo, <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>gastos <span class=\"__1 _38\"> </span>finan<span class=\"__1 _3\"></span>cieros <span class=\"__1 _38\"> </span>fa<span class=\"__1 _3\"></span>cturados <span class=\"__1 _14\"> </span>como <span class=\"__1 _14\"> </span>co<span class=\"__1 _6\"></span>ns<span class=\"__1 _3\"></span>ecuencia <span class=\"__1 _14\"> </span>de pr\u00e9stamos <span class=\"__1 _6\"></span>intragrupo <span class=\"__1 _7\"></span>otorgados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>empresa <span class=\"__1 _7\"></span>matriz <span class=\"__1 _6\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>otras <span class=\"__1 _7\"></span>empresas <span class=\"__1 _7\"></span>particip<span class=\"__1 _3\"></span>adas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>gresos financieros fac<span class=\"__1 _3\"></span>turados com<span class=\"__1 _3\"></span>o consecuencia <span class=\"__1 _3\"></span>de l<span class=\"__1 _3\"></span>os cr\u00e9ditos intrag<span class=\"__1 _3\"></span>rupo otorgados <span class=\"__1 _3\"></span>por la <span class=\"__1 _3\"></span>empresa <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>atriz<span class=\"__1 _3\"></span> a o<span class=\"__1 _6\"></span>tra<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>mpresas participadas. Todos <span class=\"__1 _6\"></span>esto<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>onceptos, al <span class=\"__1 _6\"></span>ser operaciones con <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>mpresas del <span class=\"__1 _6\"></span>grupo,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se<span class=\"__1 _3\"></span> eliminan <span class=\"__1 _3\"></span>como <span class=\"__1 _20\"></span>se muestra <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>columna \u201cEli<span class=\"__1 _3\"></span>minacion<span class=\"__1 _3\"></span>es\u201d. Asi<span class=\"__1 _3\"></span>mismo, <span class=\"__1 _20\"></span>se incluyen <span class=\"__1 _20\"></span>los gast<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>financier<span class=\"__1 _3\"></span>os por deudas con entid<span class=\"__1 _3\"></span>ades de cr\u00e9dito detalla<span class=\"__1 _3\"></span>das en la n<span class=\"__1 _3\"></span>ota <span class=\"ls9\">20</span>. En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>2023 <span class=\"__1 _7\"></span>dentro <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _6\"></span>\u201cOtros <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>financieros\u201d <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>Corporaci\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _6\"></span>registr<span class=\"__1 _6\"></span><span class=\"ff1_1\">\u00f3 <span class=\"__1 _7\"></span>el </span>resultado d<span class=\"__1 _20\"></span>e la <span class=\"__1 _3\"></span>venta d<span class=\"__1 _20\"></span>el 24,99% <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>participaci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _20\"></span>FCC Servi<span class=\"__1 _3\"></span>cios <span class=\"__1 _3\"></span>Medio <span class=\"__1 _3\"></span>Ambien<span class=\"__1 _3\"></span>te Holdin<span class=\"__1 _3\"></span>g, S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _3\"></span>(nota 4) por <span class=\"__1 _20\"></span>importe de <span class=\"__1 _20\"></span>888.779 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _20\"></span>euros p<span class=\"__1 _3\"></span>or la <span class=\"__1 _20\"></span>diferencia entre <span class=\"__1 _20\"></span>el coste <span class=\"__1 _20\"></span>de la <span class=\"__1 _3\"></span>citada <span class=\"__1 _20\"></span>participaci\u00f3n y su<span class=\"__1 _20\"></span> precio <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>venta <span class=\"__1 _2d\"> </span>neto <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>gastos <span class=\"__1 _2d\"></span>inherentes<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>operaci\u00f3n. <span class=\"__1 _2d\"> </span>El <span class=\"__1 _2d\"></span>citado <span class=\"__1 _2d\"></span>resultad<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>se <span class=\"__1 _2d\"> </span>elimina <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>la columna <span class=\"__1 _1a\"> </span>eliminaciones <span class=\"__1 _32\"> </span>puesto <span class=\"__1 _1a\"> </span>que  en<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>el <span class=\"__1 _32\"> </span>total <span class=\"__1 _1a\"> </span>del <span class=\"__1 _32\"> </span>Grupo, <span class=\"__1 _1a\"> </span>se  contabi<span class=\"__1 _3\"></span>liza <span class=\"__1 _32\"> </span>com<span class=\"__1 _3\"></span>o  una<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>o<span class=\"__1 _6\"></span>peraci<span class=\"__1 _3\"></span>\u00f3n  d<span class=\"__1 _20\"></span>e patrimonio con impac<span class=\"__1 _3\"></span>to en reser<span class=\"__1 _3\"></span>vas (notas 4 y 18<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>Balance por seg<span class=\"__1 _3\"></span>mentos<div class=\"c_1 w1b6 hf5 gs7e3\"><div class=\"t_1 m0_1 x1a h55 y72d ff3_1 fsb fc2 sc0_1 ls20 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 hf5 gs7e4\"><div class=\"t_1 m0_1 x24 h35 yba8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Total </div><div class=\"t_1 m0_1 x1a h35 yb0f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Grupo </div></div><div class=\"c_1 w2a hf5 gs7e5\"><div class=\"t_1 m0_1 x4d h35 y27b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Servicios </div><div class=\"t_1 m0_1 x19 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Medio- </div><div class=\"t_1 m0_1 x33 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">ambientales </div></div><div class=\"c_1 w1b7 hf5 gs7e6\"><div class=\"t_1 m0_1 x19 h35 y27b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Gesti\u00f3n </div><div class=\"t_1 m0_1 x1e h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Integral del </div><div class=\"t_1 m0_1 x24 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Agua </div></div><div class=\"c_1 w62 hf5 gs7e7\"><div class=\"t_1 m0_1 x23 h35 yba8 ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  </div><div class=\"t_1 m0_1 x62 h35 yb0f ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n </div></div><div class=\"c_1 w1b8 hf5 gs7e8\"><div class=\"t_1 m0_1 x50 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Cementos </div></div><div class=\"c_1 w1b7 hf5 gs7e9\"><div class=\"t_1 m0_1 x10 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Inmobiliari<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 w2a hf5 gs7ea\"><div class=\"t_1 m0_1 x33 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Concesiones </div></div><div class=\"c_1 w2a hf5 gs7eb\"><div class=\"t_1 m0_1 x33 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Corporaci\u00f3n </div></div><div class=\"c_1 w1b9 hf5 gs7ec\"><div class=\"t_1 m0_1 x23 h35 yba9 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xe h35 y436 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Eliminaciones </div></div><div class=\"c_1 w1b6 h7d gs7ed\"><div class=\"t_1 m0_1 x4d h35 y16b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">A C T I V O </div></div><div class=\"c_1 w1b6 h46 gs7ee\"><div class=\"t_1 m0_1 x56 h35 y6e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Activo no corrient<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 w62 h46 gs7ef\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">8.511.759  </div></div><div class=\"c_1 w2a h46 gs7f0\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.555.655  </div></div><div class=\"c_1 w1b7 h46 gs7f1\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.304.790  </div></div><div class=\"c_1 w62 h46 gs7f2\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">655.441 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b8 h46 gs7f3\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h46 gs7f4\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h46 gs7f5\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">633.910 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h46 gs7f6\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.013.514  </div></div><div class=\"c_1 w1b9 h46 gs7f7\"><div class=\"t_1 m0_1 x4d h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(3.651.551) </div></div><div class=\"c_1 w1b6 h42 gs7f8\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inmovilizado i<span class=\"__1 _3\"></span>ntangible </div></div><div class=\"c_1 w62 h42 gs7f9\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.645.029  </div></div><div class=\"c_1 w2a h42 gs7fa\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.374.397  </div></div><div class=\"c_1 w1b7 h42 gs7fb\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">951.086  </div></div><div class=\"c_1 w62 h42 gs7fc\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">78.400  </div></div><div class=\"c_1 w1b8 h42 gs7fd\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs7fe\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs7ff\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">293.158  </div></div><div class=\"c_1 w2a h42 gs800\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.372  </div></div><div class=\"c_1 w1b9 h42 gs801\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(56.384) </div></div><div class=\"c_1 w1b6 h42 gs802\"><div class=\"t_1 m0_1 x37 h14 y6e5 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w62 h42 gs803\"><div class=\"t_1 m0_1 x20 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">124.788  </div></div><div class=\"c_1 w2a h42 gs804\"><div class=\"t_1 m0_1 x23 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">78.165  </div></div><div class=\"c_1 w1b7 h42 gs805\"><div class=\"t_1 m0_1 x23 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">44.682  </div></div><div class=\"c_1 w62 h42 gs806\"><div class=\"t_1 m0_1 x22 h14 yaa ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">546 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b8 h42 gs807\"><div class=\"t_1 m0_1 x3c h14 yaa ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">87 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b7 h42 gs808\"><div class=\"t_1 m0_1 x3c h14 yaa ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">14 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs809\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs80a\"><div class=\"t_1 m0_1 x37 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.338  </div></div><div class=\"c_1 w1b9 h42 gs80b\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(44) </div></div><div class=\"c_1 w1b6 h42 gs80c\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inmovilizado mate<span class=\"__1 _3\"></span>rial </div></div><div class=\"c_1 w62 h42 gs80d\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.771.499  </div></div><div class=\"c_1 w2a h42 gs80e\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.256.393  </div></div><div class=\"c_1 w1b7 h42 gs80f\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.155.833  </div></div><div class=\"c_1 w62 h42 gs810\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">219.729  </div></div><div class=\"c_1 w1b8 h42 gs811\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs812\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs813\"><div class=\"t_1 m0_1 x3c h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">82 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs814\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">156.352  </div></div><div class=\"c_1 w1b9 h42 gs815\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(16.890) </div></div><div class=\"c_1 w1b6 h42 gs816\"><div class=\"t_1 m0_1 x37 h14 y6e5 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w62 h42 gs817\"><div class=\"t_1 m0_1 x20 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">771.715  </div></div><div class=\"c_1 w2a h42 gs818\"><div class=\"t_1 m0_1 x20 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">496.839  </div></div><div class=\"c_1 w1b7 h42 gs819\"><div class=\"t_1 m0_1 x20 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">171.611  </div></div><div class=\"c_1 w62 h42 gs81a\"><div class=\"t_1 m0_1 x23 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">89.348  </div></div><div class=\"c_1 w1b8 h42 gs81b\"><div class=\"t_1 m0_1 x23 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">10.905  </div></div><div class=\"c_1 w1b7 h42 gs81c\"><div class=\"t_1 m0_1 x3c h14 yaa ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">32 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs81d\"><div class=\"t_1 m0_1 x3c h14 yaa ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">27 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs81e\"><div class=\"t_1 m0_1 x37 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.953  </div></div><div class=\"c_1 w1b9 h42 gs81f\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b6 h42 gs820\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as </div></div><div class=\"c_1 w62 h42 gs821\"><div class=\"t_1 m0_1 x37 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.885  </div></div><div class=\"c_1 w2a h42 gs822\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gs823\"><div class=\"t_1 m0_1 x37 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.885  </div></div><div class=\"c_1 w62 h42 gs824\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b8 h42 gs825\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gs826\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs827\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs828\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b9 h42 gs829\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs82a\"><div class=\"t_1 m0_1 x37 h14 y6e5 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w62 h42 gs82b\"><div class=\"t_1 m0_1 x37 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.404  </div></div><div class=\"c_1 w2a h42 gs82c\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gs82d\"><div class=\"t_1 m0_1 x3c h14 yaa ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">26 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h42 gs82e\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b8 h42 gs82f\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gs830\"><div class=\"t_1 m0_1 x37 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.378  </div></div><div class=\"c_1 w2a h42 gs831\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs832\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b9 h42 gs833\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b6 h42 gs834\"><div class=\"t_1 m0_1 x17 h1a y6e ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inversione<span class=\"__1 _3\"></span>s contabilizadas apl<span class=\"__1 _3\"></span>icando el  </div><div class=\"t_1 m0_1 xe h1a ybb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> m\u00e9todo de l<span class=\"__1 _3\"></span>a participa<span class=\"__1 _3\"></span>ci\u00f3n </div></div><div class=\"c_1 w62 h42 gs835\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">520.695  </div></div><div class=\"c_1 w2a h42 gs836\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">275.055  </div></div><div class=\"c_1 w1b7 h42 gs837\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">43.407  </div></div><div class=\"c_1 w62 h42 gs838\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">46.189  </div></div><div class=\"c_1 w1b8 h42 gs839\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs83a\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs83b\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">143.576  </div></div><div class=\"c_1 w2a h42 gs83c\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">12.025  </div></div><div class=\"c_1 w1b9 h42 gs83d\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">443 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b6 h42 gs83e\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Activos f<span class=\"__1 _3\"></span>inancieros no c<span class=\"__1 _3\"></span>orrientes </div></div><div class=\"c_1 w62 h42 gs83f\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.070.765  </div></div><div class=\"c_1 w2a h42 gs840\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">595.539  </div></div><div class=\"c_1 w1b7 h42 gs841\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.101.637  </div></div><div class=\"c_1 w62 h42 gs842\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.464  </div></div><div class=\"c_1 w1b8 h42 gs843\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs844\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs845\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">172.610  </div></div><div class=\"c_1 w2a h42 gs846\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.737.477  </div></div><div class=\"c_1 w1b9 h42 gs847\"><div class=\"t_1 m0_1 x4d h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(3.539.962) </div></div><div class=\"c_1 w1b6 h46 gs848\"><div class=\"t_1 m0_1 x17 h1a ybb5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Activos po<span class=\"__1 _3\"></span>r impuestos dife<span class=\"__1 _3\"></span>ridos </div></div><div class=\"c_1 w62 h46 gs849\"><div class=\"t_1 m0_1 x20 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">499.886  </div></div><div class=\"c_1 w2a h46 gs84a\"><div class=\"t_1 m0_1 x23 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">54.271  </div></div><div class=\"c_1 w1b7 h46 gs84b\"><div class=\"t_1 m0_1 x23 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">48.942  </div></div><div class=\"c_1 w62 h46 gs84c\"><div class=\"t_1 m0_1 x20 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">307.659  </div></div><div class=\"c_1 w1b8 h46 gs84d\"><div class=\"t_1 m0_1 x46 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h46 gs84e\"><div class=\"t_1 m0_1 x46 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h46 gs84f\"><div class=\"t_1 m0_1 x23 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">24.484  </div></div><div class=\"c_1 w2a h46 gs850\"><div class=\"t_1 m0_1 x20 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">103.288  </div></div><div class=\"c_1 w1b9 h46 gs851\"><div class=\"t_1 m0_1 x20 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(38.758) </div></div><div class=\"c_1 w1b6 h42 gs852\"><div class=\"t_1 m0_1 x56 h35 y6e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Activo corriente </div></div><div class=\"c_1 w62 h42 gs853\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">5.724.200  </div></div><div class=\"c_1 w2a h42 gs854\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.994.334  </div></div><div class=\"c_1 w1b7 h42 gs855\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.122.248  </div></div><div class=\"c_1 w62 h42 gs856\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">2.589.381  </div></div><div class=\"c_1 w1b8 h42 gs857\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs858\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs859\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">235.626 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs85a\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">267.483 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gs85b\"><div class=\"t_1 m0_1 x24 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(484.872) </div></div><div class=\"c_1 w1b6 h42 gs85c\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Existencias </div></div><div class=\"c_1 w62 h42 gs85d\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">423.728  </div></div><div class=\"c_1 w2a h42 gs85e\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">88.096  </div></div><div class=\"c_1 w1b7 h42 gs85f\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">63.529  </div></div><div class=\"c_1 w62 h42 gs860\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">271.011  </div></div><div class=\"c_1 w1b8 h42 gs861\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs862\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs863\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.017  </div></div><div class=\"c_1 w2a h42 gs864\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">253 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gs865\"><div class=\"t_1 m0_1 x12 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(178) </div></div><div class=\"c_1 w1b6 h42 gs866\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Deudores <span class=\"__1 _3\"></span>comerciales y<span class=\"__1 _3\"></span> otras cuentas a cobr<span class=\"__1 _3\"></span>ar </div></div><div class=\"c_1 w62 h42 gs867\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.124.006  </div></div><div class=\"c_1 w2a h42 gs868\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.255.181  </div></div><div class=\"c_1 w1b7 h42 gs869\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">624.221  </div></div><div class=\"c_1 w62 h42 gs86a\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.140.838  </div></div><div class=\"c_1 w1b8 h42 gs86b\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs86c\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs86d\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">21.600  </div></div><div class=\"c_1 w2a h42 gs86e\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">115.983  </div></div><div class=\"c_1 w1b9 h42 gs86f\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(33.817) </div></div><div class=\"c_1 w1b6 h42 gs870\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ac<span class=\"__1 _3\"></span>tivos financieros <span class=\"__1 _3\"></span>corrientes </div></div><div class=\"c_1 w62 h42 gs871\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">256.698  </div></div><div class=\"c_1 w2a h42 gs872\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">83.045  </div></div><div class=\"c_1 w1b7 h42 gs873\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">81.026  </div></div><div class=\"c_1 w62 h42 gs874\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">369.704  </div></div><div class=\"c_1 w1b8 h42 gs875\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs876\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs877\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">148.004  </div></div><div class=\"c_1 w2a h42 gs878\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">25.796  </div></div><div class=\"c_1 w1b9 h42 gs879\"><div class=\"t_1 m0_1 x17 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(450.877) </div></div><div class=\"c_1 w1b6 h42 gs87a\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ac<span class=\"__1 _3\"></span>tivos corrientes </div></div><div class=\"c_1 w62 h42 gs87b\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">70.151  </div></div><div class=\"c_1 w2a h42 gs87c\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">35.179  </div></div><div class=\"c_1 w1b7 h42 gs87d\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">10.170  </div></div><div class=\"c_1 w62 h42 gs87e\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">24.324  </div></div><div class=\"c_1 w1b8 h42 gs87f\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs880\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs881\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">478 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs882\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b9 h42 gs883\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs884\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Efectivo<span class=\"__1 _3\"></span> y otros activos l<span class=\"__1 _3\"></span>\u00edquidos equivalente<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 w62 h42 gs885\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.849.617  </div></div><div class=\"c_1 w2a h42 gs886\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">532.833  </div></div><div class=\"c_1 w1b7 h42 gs887\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">343.302  </div></div><div class=\"c_1 w62 h42 gs888\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">783.504  </div></div><div class=\"c_1 w1b8 h42 gs889\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs88a\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs88b\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">64.527  </div></div><div class=\"c_1 w2a h42 gs88c\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">125.451  </div></div><div class=\"c_1 w1b9 h42 gs88d\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h7d gs88e\"><div class=\"t_1 m0_1 x58 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total activo </div></div><div class=\"c_1 w62 h7d gs88f\"><div class=\"t_1 m0_1 x58 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">14.235.959  </div></div><div class=\"c_1 w2a h7d gs890\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">6.549.989  </div></div><div class=\"c_1 w1b7 h7d gs891\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.427.038  </div></div><div class=\"c_1 w62 h7d gs892\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.244.822  </div></div><div class=\"c_1 w1b8 h7d gs893\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h7d gs894\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h7d gs895\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">869.536 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h7d gs896\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.280.997  </div></div><div class=\"c_1 w1b9 h7d gs897\"><div class=\"t_1 m0_1 x4d h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(4.136.423) </div></div><div class=\"c_1 w1b6 h7d gs898\"><div class=\"t_1 m0_1 x4d h35 y16b ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">P A S I V O </div></div><div class=\"c_1 w1b6 h46 gs899\"><div class=\"t_1 m0_1 x56 h35 ybbd ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Patrimonio neto<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w62 h46 gs89a\"><div class=\"t_1 m0_1 x15 h35 ybbe ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.736.019  </div></div><div class=\"c_1 w2a h46 gs89b\"><div class=\"t_1 m0_1 x15 h35 ybbe ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.188.504  </div></div><div class=\"c_1 w1b7 h46 gs89c\"><div class=\"t_1 m0_1 x15 h35 ybbe ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.103.333  </div></div><div class=\"c_1 w62 h46 gs89d\"><div class=\"t_1 m0_1 x15 h35 ybbe ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.465.461  </div></div><div class=\"c_1 w1b8 h46 gs89e\"><div class=\"t_1 m0_1 x46 h35 ybbe ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h46 gs89f\"><div class=\"t_1 m0_1 x46 h35 ybbe ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h46 gs8a0\"><div class=\"t_1 m0_1 x20 h35 ybbe ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">589.603 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h46 gs8a1\"><div class=\"t_1 m0_1 x15 h35 ybbe ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.769.563  </div></div><div class=\"c_1 w1b9 h46 gs8a2\"><div class=\"t_1 m0_1 x4d h35 ybbe ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(2.380.445) </div></div><div class=\"c_1 w1b6 h42 gs8a3\"><div class=\"t_1 m0_1 x56 h35 y6e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Pasivo no corrient<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 w62 h42 gs8a4\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">6.971.110  </div></div><div class=\"c_1 w2a h42 gs8a5\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.193.670  </div></div><div class=\"c_1 w1b7 h42 gs8a6\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">2.576.606  </div></div><div class=\"c_1 w62 h42 gs8a7\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">258.229 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b8 h42 gs8a8\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs8a9\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs8aa\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">216.545 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs8ab\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">996.277 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gs8ac\"><div class=\"t_1 m0_1 x4d h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(1.270.217) </div></div><div class=\"c_1 w1b6 h42 gs8ad\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Subvencione<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 w62 h42 gs8ae\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">243.439  </div></div><div class=\"c_1 w2a h42 gs8af\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.851  </div></div><div class=\"c_1 w1b7 h42 gs8b0\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">91.661  </div></div><div class=\"c_1 w62 h42 gs8b1\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b8 h42 gs8b2\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs8b3\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs8b4\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">147.927  </div></div><div class=\"c_1 w2a h42 gs8b5\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b9 h42 gs8b6\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b6 h42 gs8b7\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Provisione<span class=\"__1 _3\"></span>s no corrient<span class=\"__1 _3\"></span>es </div></div><div class=\"c_1 w62 h42 gs8b8\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.085.436  </div></div><div class=\"c_1 w2a h42 gs8b9\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">624.379  </div></div><div class=\"c_1 w1b7 h42 gs8ba\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">186.102  </div></div><div class=\"c_1 w62 h42 gs8bb\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">171.327  </div></div><div class=\"c_1 w1b8 h42 gs8bc\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs8bd\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs8be\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">49.747  </div></div><div class=\"c_1 w2a h42 gs8bf\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">53.881  </div></div><div class=\"c_1 w1b9 h42 gs8c0\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs8c1\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos fi<span class=\"__1 _3\"></span>nancieros no cor<span class=\"__1 _3\"></span>rientes </div></div><div class=\"c_1 w62 h42 gs8c2\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.224.583  </div></div><div class=\"c_1 w2a h42 gs8c3\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.238.142  </div></div><div class=\"c_1 w1b7 h42 gs8c4\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.218.396  </div></div><div class=\"c_1 w62 h42 gs8c5\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">53.472  </div></div><div class=\"c_1 w1b8 h42 gs8c6\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs8c7\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs8c8\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">423 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs8c9\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">941.497  </div></div><div class=\"c_1 w1b9 h42 gs8ca\"><div class=\"t_1 m0_1 x4d h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.227.347) </div></div><div class=\"c_1 w1b6 h42 gs8cb\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por<span class=\"__1 _3\"></span> impuestos dife<span class=\"__1 _3\"></span>ridos </div></div><div class=\"c_1 w62 h42 gs8cc\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">256.439  </div></div><div class=\"c_1 w2a h42 gs8cd\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">195.703  </div></div><div class=\"c_1 w1b7 h42 gs8ce\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">60.699  </div></div><div class=\"c_1 w62 h42 gs8cf\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">33.430  </div></div><div class=\"c_1 w1b8 h42 gs8d0\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs8d1\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs8d2\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.578  </div></div><div class=\"c_1 w2a h42 gs8d3\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">899 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gs8d4\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(42.870) </div></div><div class=\"c_1 w1b6 h42 gs8d5\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros pa<span class=\"__1 _3\"></span>sivos no corrie<span class=\"__1 _3\"></span>ntes </div></div><div class=\"c_1 w62 h42 gs8d6\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">161.213  </div></div><div class=\"c_1 w2a h42 gs8d7\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">131.595  </div></div><div class=\"c_1 w1b7 h42 gs8d8\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">19.748  </div></div><div class=\"c_1 w62 h42 gs8d9\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b8 h42 gs8da\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gs8db\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs8dc\"><div class=\"t_1 m0_1 x37 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.870  </div></div><div class=\"c_1 w2a h42 gs8dd\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b9 h42 gs8de\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs8df\"><div class=\"t_1 m0_1 x56 h35 y6e5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Pasivo corrient<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 w62 h42 gs8e0\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.528.830  </div></div><div class=\"c_1 w2a h42 gs8e1\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.167.815  </div></div><div class=\"c_1 w1b7 h42 gs8e2\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">747.099 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w62 h42 gs8e3\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.521.132  </div></div><div class=\"c_1 w1b8 h42 gs8e4\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs8e5\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs8e6\"><div class=\"t_1 m0_1 x23 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">63.388 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs8e7\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">515.157 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gs8e8\"><div class=\"t_1 m0_1 x24 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(485.761) </div></div><div class=\"c_1 w1b6 h42 gs8e9\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Provisione<span class=\"__1 _3\"></span>s corrientes </div></div><div class=\"c_1 w62 h42 gs8ea\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">275.017  </div></div><div class=\"c_1 w2a h42 gs8eb\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">83.987  </div></div><div class=\"c_1 w1b7 h42 gs8ec\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">17.102  </div></div><div class=\"c_1 w62 h42 gs8ed\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">153.858  </div></div><div class=\"c_1 w1b8 h42 gs8ee\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs8ef\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs8f0\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">973 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs8f1\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">19.097  </div></div><div class=\"c_1 w1b9 h42 gs8f2\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs8f3\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos fi<span class=\"__1 _3\"></span>nancieros corri<span class=\"__1 _3\"></span>entes </div></div><div class=\"c_1 w62 h42 gs8f4\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">526.872  </div></div><div class=\"c_1 w2a h42 gs8f5\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">320.139  </div></div><div class=\"c_1 w1b7 h42 gs8f6\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">129.775  </div></div><div class=\"c_1 w62 h42 gs8f7\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">28.641  </div></div><div class=\"c_1 w1b8 h42 gs8f8\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h42 gs8f9\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs8fa\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">50.942  </div></div><div class=\"c_1 w2a h42 gs8fb\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">442.609  </div></div><div class=\"c_1 w1b9 h42 gs8fc\"><div class=\"t_1 m0_1 x17 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(445.234) </div></div><div class=\"c_1 w1b6 h46 gs8fd\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Acreedor<span class=\"__1 _3\"></span>es comerciale<span class=\"__1 _3\"></span>s y otras cuentas a pagar </div></div><div class=\"c_1 w62 h46 gs8fe\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.726.941  </div></div><div class=\"c_1 w2a h46 gs8ff\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">768.448  </div></div><div class=\"c_1 w1b7 h46 gs900\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">600.222  </div></div><div class=\"c_1 w62 h46 gs901\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.361.133  </div></div><div class=\"c_1 w1b8 h46 gs902\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h46 gs903\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h46 gs904\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">11.473  </div></div><div class=\"c_1 w2a h46 gs905\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">25.963  </div></div><div class=\"c_1 w1b9 h46 gs906\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(40.298) </div></div><div class=\"c_1 w1b6 h42 gs907\"><div class=\"t_1 m0_1 x17 h1a y6e5 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Relacio<span class=\"__1 _3\"></span>nes internas </div></div><div class=\"c_1 w62 h42 gs908\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs909\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(4.759) </div></div><div class=\"c_1 w1b7 h42 gs90a\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w62 h42 gs90b\"><div class=\"t_1 m0_1 x20 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(22.500) </div></div><div class=\"c_1 w1b8 h42 gs90c\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gs90d\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs90e\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs90f\"><div class=\"t_1 m0_1 x23 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">27.488  </div></div><div class=\"c_1 w1b9 h42 gs910\"><div class=\"t_1 m0_1 x12 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(229) </div></div><div class=\"c_1 w1b6 h7d gs911\"><div class=\"t_1 m0_1 x58 h15 yb3 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total pasivo </div></div><div class=\"c_1 w62 h7d gs912\"><div class=\"t_1 m0_1 x58 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">14.235.959  </div></div><div class=\"c_1 w2a h7d gs913\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">6.549.989  </div></div><div class=\"c_1 w1b7 h7d gs914\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.427.038  </div></div><div class=\"c_1 w62 h7d gs915\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.244.822  </div></div><div class=\"c_1 w1b8 h7d gs916\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b7 h7d gs917\"><div class=\"t_1 m0_1 x46 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h7d gs918\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">869.536 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h7d gs919\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.280.997  </div></div><div class=\"c_1 w1b9 h7d gs91a\"><div class=\"t_1 m0_1 x4d h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(4.136.423) </div></div><div class=\"c_1 w1b6 hf5 gs91c\"><div class=\"t_1 m0_1 x1a h55 y23_1 ff3_1 fsb fc2 sc0_1 ls20 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a hf5 gs91d\"><div class=\"t_1 m0_1 x24 h35 yba8 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Total </div><div class=\"t_1 m0_1 x1a h35 y4a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Grupo </div></div><div class=\"c_1 w2a hf5 gs91e\"><div class=\"t_1 m0_1 x4d h35 y134 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Servicios </div><div class=\"t_1 m0_1 x19 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Medio- </div><div class=\"t_1 m0_1 x33 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">ambientales </div></div><div class=\"c_1 w1ba hf5 gs91f\"><div class=\"t_1 m0_1 x19 h35 y134 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Gesti\u00f3n </div><div class=\"t_1 m0_1 x1e h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Integral del </div><div class=\"t_1 m0_1 x24 h35 y6c ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Agua </div></div><div class=\"c_1 w2a hf5 gs920\"><div class=\"t_1 m0_1 x23 h35 yba8 ff3_1 fs8 fc2 sc0_1 ls6 ws0_1\">  </div><div class=\"t_1 m0_1 x62 h35 y4a ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n </div></div><div class=\"c_1 w2a hf5 gs921\"><div class=\"t_1 m0_1 x50 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Cementos </div></div><div class=\"c_1 w1b7 hf5 gs922\"><div class=\"t_1 m0_1 x10 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Inmobiliari<span class=\"__1 _3\"></span>a </div></div><div class=\"c_1 w2a hf5 gs923\"><div class=\"t_1 m0_1 x33 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Concesiones </div></div><div class=\"c_1 w2a hf5 gs924\"><div class=\"t_1 m0_1 x33 h35 ye5 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Corporaci\u00f3n </div></div><div class=\"c_1 w1b9 hf5 gs925\"><div class=\"t_1 m0_1 x23 h35 yba9 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xe h35 y436 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Eliminaciones </div></div><div class=\"c_1 w1b6 h42 gs926\"><div class=\"t_1 m0_1 x4d h35 y79 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">A C T I V O </div></div><div class=\"c_1 w1b6 h42 gs927\"><div class=\"t_1 m0_1 x56 h35 y79 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Activo no corrient<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 w2a h42 gs928\"><div class=\"t_1 m0_1 x58 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">10.657.638  </div></div><div class=\"c_1 w2a h42 gs929\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.410.763  </div></div><div class=\"c_1 w1ba h42 gs92a\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.316.253  </div></div><div class=\"c_1 w2a h42 gs92b\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">719.482 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs92c\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">816.330 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b7 h42 gs92d\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">2.566.979  </div></div><div class=\"c_1 w2a h42 gs92e\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">654.698 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs92f\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.089.667  </div></div><div class=\"c_1 w1b9 h42 gs930\"><div class=\"t_1 m0_1 x4d h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(4.916.534) </div></div><div class=\"c_1 w1b6 h46 gs931\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inmovilizado i<span class=\"__1 _3\"></span>ntangible </div></div><div class=\"c_1 w2a h46 gs932\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.476.997  </div></div><div class=\"c_1 w2a h46 gs933\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">920.151  </div></div><div class=\"c_1 w1ba h46 gs934\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.022.159  </div></div><div class=\"c_1 w2a h46 gs935\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">78.683  </div></div><div class=\"c_1 w2a h46 gs936\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">148.924  </div></div><div class=\"c_1 w1b7 h46 gs937\"><div class=\"t_1 m0_1 x3c h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">74 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h46 gs938\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">358.979  </div></div><div class=\"c_1 w2a h46 gs939\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.366  </div></div><div class=\"c_1 w1b9 h46 gs93a\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(56.339) </div></div><div class=\"c_1 w1b6 h42 gs93b\"><div class=\"t_1 m0_1 x1b h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w2a h42 gs93c\"><div class=\"t_1 m0_1 x23 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">68.750  </div></div><div class=\"c_1 w2a h42 gs93d\"><div class=\"t_1 m0_1 x23 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">13.011  </div></div><div class=\"c_1 w1ba h42 gs93e\"><div class=\"t_1 m0_1 x23 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">34.759  </div></div><div class=\"c_1 w2a h42 gs93f\"><div class=\"t_1 m0_1 x22 h14 ybc ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">709 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs940\"><div class=\"t_1 m0_1 x22 h14 ybc ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">428 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b7 h42 gs941\"><div class=\"t_1 m0_1 x3c h14 ybc ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">54 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs942\"><div class=\"t_1 m0_1 x23 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">18.650  </div></div><div class=\"c_1 w2a h42 gs943\"><div class=\"t_1 m0_1 x37 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.139  </div></div><div class=\"c_1 w1b9 h42 gs944\"><div class=\"t_1 m0_1 x46 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b6 h42 gs945\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inmovilizado mate<span class=\"__1 _3\"></span>rial </div></div><div class=\"c_1 w2a h42 gs946\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.838.254  </div></div><div class=\"c_1 w2a h42 gs947\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.952.711  </div></div><div class=\"c_1 w1ba h42 gs948\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.072.682  </div></div><div class=\"c_1 w2a h42 gs949\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">183.525  </div></div><div class=\"c_1 w2a h42 gs94a\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">477.413  </div></div><div class=\"c_1 w1b7 h42 gs94b\"><div class=\"t_1 m0_1 x22 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">631 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs94c\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.585  </div></div><div class=\"c_1 w2a h42 gs94d\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">168.768  </div></div><div class=\"c_1 w1b9 h42 gs94e\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(21.061) </div></div><div class=\"c_1 w1b6 h42 gs94f\"><div class=\"t_1 m0_1 x1b h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w2a h42 gs950\"><div class=\"t_1 m0_1 x20 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">843.720  </div></div><div class=\"c_1 w2a h42 gs951\"><div class=\"t_1 m0_1 x20 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">530.419  </div></div><div class=\"c_1 w1ba h42 gs952\"><div class=\"t_1 m0_1 x20 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">184.426  </div></div><div class=\"c_1 w2a h42 gs953\"><div class=\"t_1 m0_1 x23 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">85.355  </div></div><div class=\"c_1 w2a h42 gs954\"><div class=\"t_1 m0_1 x23 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">41.691  </div></div><div class=\"c_1 w1b7 h42 gs955\"><div class=\"t_1 m0_1 x22 h14 ybc ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">155 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs956\"><div class=\"t_1 m0_1 x22 h14 ybc ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">297 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs957\"><div class=\"t_1 m0_1 x37 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.308  </div></div><div class=\"c_1 w1b9 h42 gs958\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.931) </div></div><div class=\"c_1 w1b6 h42 gs959\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as </div></div><div class=\"c_1 w2a h42 gs95a\"><div class=\"t_1 m0_1 x15 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.091.328  </div></div><div class=\"c_1 w2a h42 gs95b\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1ba h42 gs95c\"><div class=\"t_1 m0_1 x37 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.150  </div></div><div class=\"c_1 w2a h42 gs95d\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs95e\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gs95f\"><div class=\"t_1 m0_1 x15 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.088.178  </div></div><div class=\"c_1 w2a h42 gs960\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs961\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b9 h42 gs962\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs963\"><div class=\"t_1 m0_1 x1b h14 y79 ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w2a h42 gs964\"><div class=\"t_1 m0_1 x23 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">17.778  </div></div><div class=\"c_1 w2a h42 gs965\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1ba h42 gs966\"><div class=\"t_1 m0_1 x22 h14 ybc ff7 fs8 fc0_1 sc0_1 ls3 ws0_1\">832 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs967\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs968\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gs969\"><div class=\"t_1 m0_1 x23 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">16.946  </div></div><div class=\"c_1 w2a h42 gs96a\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs96b\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b9 h42 gs96c\"><div class=\"t_1 m0_1 x46 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b6 h8c gs96d\"><div class=\"t_1 m0_1 x56 h1a y23_1 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inversione<span class=\"__1 _3\"></span>s contabilizadas apl<span class=\"__1 _3\"></span>icando el  </div><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> m\u00e9todo de l<span class=\"__1 _3\"></span>a participa<span class=\"__1 _3\"></span>ci\u00f3n </div></div><div class=\"c_1 w2a h8c gs96e\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.034.288  </div></div><div class=\"c_1 w2a h8c gs96f\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">233.202  </div></div><div class=\"c_1 w1ba h8c gs970\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">47.006  </div></div><div class=\"c_1 w2a h8c gs971\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">43.328  </div></div><div class=\"c_1 w2a h8c gs972\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">132.376  </div></div><div class=\"c_1 w1b7 h8c gs973\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">441.970  </div></div><div class=\"c_1 w2a h8c gs974\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">123.044  </div></div><div class=\"c_1 w2a h8c gs975\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">12.996  </div></div><div class=\"c_1 w1b9 h8c gs976\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">366 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b6 h42 gs977\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Activos f<span class=\"__1 _3\"></span>inancieros no c<span class=\"__1 _3\"></span>orrientes </div></div><div class=\"c_1 w2a h42 gs978\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">748.425  </div></div><div class=\"c_1 w2a h42 gs979\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">245.660  </div></div><div class=\"c_1 w1ba h42 gs97a\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.127.778  </div></div><div class=\"c_1 w2a h42 gs97b\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">104.736  </div></div><div class=\"c_1 w2a h42 gs97c\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.148  </div></div><div class=\"c_1 w1b7 h42 gs97d\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">14.951  </div></div><div class=\"c_1 w2a h42 gs97e\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">144.669  </div></div><div class=\"c_1 w2a h42 gs97f\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.781.563  </div></div><div class=\"c_1 w1b9 h42 gs980\"><div class=\"t_1 m0_1 x4d h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(4.675.080) </div></div><div class=\"c_1 w1b6 h46 gs981\"><div class=\"t_1 m0_1 x56 h1a ybd2 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Activos po<span class=\"__1 _3\"></span>r impuestos dife<span class=\"__1 _3\"></span>ridos </div></div><div class=\"c_1 w2a h46 gs982\"><div class=\"t_1 m0_1 x20 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">468.346  </div></div><div class=\"c_1 w2a h46 gs983\"><div class=\"t_1 m0_1 x23 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">59.039  </div></div><div class=\"c_1 w1ba h46 gs984\"><div class=\"t_1 m0_1 x23 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">43.478  </div></div><div class=\"c_1 w2a h46 gs985\"><div class=\"t_1 m0_1 x20 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">309.210  </div></div><div class=\"c_1 w2a h46 gs986\"><div class=\"t_1 m0_1 x23 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">53.469  </div></div><div class=\"c_1 w1b7 h46 gs987\"><div class=\"t_1 m0_1 x23 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">21.175  </div></div><div class=\"c_1 w2a h46 gs988\"><div class=\"t_1 m0_1 x23 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">24.421  </div></div><div class=\"c_1 w2a h46 gs989\"><div class=\"t_1 m0_1 x20 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">121.974  </div></div><div class=\"c_1 w1b9 h46 gs98a\"><div class=\"t_1 m0_1 x17 h1a ybb6 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(164.420) </div></div><div class=\"c_1 w1b6 h42 gs98b\"><div class=\"t_1 m0_1 x56 h35 y79 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Activo corriente </div></div><div class=\"c_1 w2a h42 gs98c\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">6.062.014  </div></div><div class=\"c_1 w2a h42 gs98d\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.696.939  </div></div><div class=\"c_1 w1ba h42 gs98e\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">961.866 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs98f\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">2.395.120  </div></div><div class=\"c_1 w2a h42 gs990\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">231.513 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b7 h42 gs991\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">822.261 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs992\"><div class=\"t_1 m0_1 x23 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">65.129 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs993\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">627.017 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gs994\"><div class=\"t_1 m0_1 x24 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(737.831) </div></div><div class=\"c_1 w1b6 h42 gs995\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Existencias </div></div><div class=\"c_1 w2a h42 gs996\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.234.338  </div></div><div class=\"c_1 w2a h42 gs997\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">87.211  </div></div><div class=\"c_1 w1ba h42 gs998\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">51.838  </div></div><div class=\"c_1 w2a h42 gs999\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">276.578  </div></div><div class=\"c_1 w2a h42 gs99a\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">103.281  </div></div><div class=\"c_1 w1b7 h42 gs99b\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">718.209  </div></div><div class=\"c_1 w2a h42 gs99c\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.228  </div></div><div class=\"c_1 w2a h42 gs99d\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">275 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gs99e\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(4.282) </div></div><div class=\"c_1 w1b6 h42 gs99f\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Deudores <span class=\"__1 _3\"></span>comerciales y<span class=\"__1 _3\"></span> otras cuentas a cobr<span class=\"__1 _3\"></span>ar </div></div><div class=\"c_1 w2a h42 gs9a0\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.886.531  </div></div><div class=\"c_1 w2a h42 gs9a1\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.095.822  </div></div><div class=\"c_1 w1ba h42 gs9a2\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">530.853  </div></div><div class=\"c_1 w2a h42 gs9a3\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.099.145  </div></div><div class=\"c_1 w2a h42 gs9a4\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">110.704  </div></div><div class=\"c_1 w1b7 h42 gs9a5\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">21.394  </div></div><div class=\"c_1 w2a h42 gs9a6\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">9.601  </div></div><div class=\"c_1 w2a h42 gs9a7\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">60.087  </div></div><div class=\"c_1 w1b9 h42 gs9a8\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(41.075) </div></div><div class=\"c_1 w1b6 h42 gs9a9\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ac<span class=\"__1 _3\"></span>tivos financieros <span class=\"__1 _3\"></span>corrientes </div></div><div class=\"c_1 w2a h42 gs9aa\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">260.545  </div></div><div class=\"c_1 w2a h42 gs9ab\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">87.489  </div></div><div class=\"c_1 w1ba h42 gs9ac\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">68.025  </div></div><div class=\"c_1 w2a h42 gs9ad\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">340.166  </div></div><div class=\"c_1 w2a h42 gs9ae\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">11.270  </div></div><div class=\"c_1 w1b7 h42 gs9af\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">17.029  </div></div><div class=\"c_1 w2a h42 gs9b0\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">28.834  </div></div><div class=\"c_1 w2a h42 gs9b1\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">400.206  </div></div><div class=\"c_1 w1b9 h42 gs9b2\"><div class=\"t_1 m0_1 x17 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(692.474) </div></div><div class=\"c_1 w1b6 h42 gs9b3\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ac<span class=\"__1 _3\"></span>tivos corrientes </div></div><div class=\"c_1 w2a h42 gs9b4\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">70.897  </div></div><div class=\"c_1 w2a h42 gs9b5\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">29.824  </div></div><div class=\"c_1 w1ba h42 gs9b6\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">7.636  </div></div><div class=\"c_1 w2a h42 gs9b7\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">27.338  </div></div><div class=\"c_1 w2a h42 gs9b8\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.493  </div></div><div class=\"c_1 w1b7 h42 gs9b9\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.174  </div></div><div class=\"c_1 w2a h42 gs9ba\"><div class=\"t_1 m0_1 x22 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">431 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs9bb\"><div class=\"t_1 m0_1 x46 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gs9bc\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs9bd\"><div class=\"t_1 m0_1 x56 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Efectivo<span class=\"__1 _3\"></span> y otros activos l<span class=\"__1 _3\"></span>\u00edquidos equivalente<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 w2a h42 gs9be\"><div class=\"t_1 m0_1 x15 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.609.703  </div></div><div class=\"c_1 w2a h42 gs9bf\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">396.593  </div></div><div class=\"c_1 w1ba h42 gs9c0\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">303.514  </div></div><div class=\"c_1 w2a h42 gs9c1\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">651.893  </div></div><div class=\"c_1 w2a h42 gs9c2\"><div class=\"t_1 m0_1 x37 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.765  </div></div><div class=\"c_1 w1b7 h42 gs9c3\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">61.455  </div></div><div class=\"c_1 w2a h42 gs9c4\"><div class=\"t_1 m0_1 x23 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">25.035  </div></div><div class=\"c_1 w2a h42 gs9c5\"><div class=\"t_1 m0_1 x20 h1a yaa ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">166.448  </div></div><div class=\"c_1 w1b9 h42 gs9c6\"><div class=\"t_1 m0_1 x39 h14 yaa ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs9c7\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total activo </div></div><div class=\"c_1 w2a h42 gs9c8\"><div class=\"t_1 m0_1 x58 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">16.719.652  </div></div><div class=\"c_1 w2a h42 gs9c9\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">5.107.702  </div></div><div class=\"c_1 w1ba h42 gs9ca\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.278.119  </div></div><div class=\"c_1 w2a h42 gs9cb\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.114.602  </div></div><div class=\"c_1 w2a h42 gs9cc\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.047.843  </div></div><div class=\"c_1 w1b7 h42 gs9cd\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.389.240  </div></div><div class=\"c_1 w2a h42 gs9ce\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">719.827 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs9cf\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.716.684  </div></div><div class=\"c_1 w1b9 h42 gs9d0\"><div class=\"t_1 m0_1 x4d h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(5.654.365) </div></div><div class=\"c_1 w1b6 h42 gs9d1\"><div class=\"t_1 m0_1 x4d h35 y79 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">P A S I V O </div></div><div class=\"c_1 w1b6 h46 gs9d2\"><div class=\"t_1 m0_1 x56 h35 y6de ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Patrimonio neto<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w2a h46 gs9d3\"><div class=\"t_1 m0_1 x15 h35 ybdc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">6.142.472  </div></div><div class=\"c_1 w2a h46 gs9d4\"><div class=\"t_1 m0_1 x15 h35 ybdc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.099.025  </div></div><div class=\"c_1 w1ba h46 gs9d5\"><div class=\"t_1 m0_1 x15 h35 ybdc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.025.904  </div></div><div class=\"c_1 w2a h46 gs9d6\"><div class=\"t_1 m0_1 x15 h35 ybdc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.288.677  </div></div><div class=\"c_1 w2a h46 gs9d7\"><div class=\"t_1 m0_1 x20 h35 ybdc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">679.274 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b7 h46 gs9d8\"><div class=\"t_1 m0_1 x15 h35 ybdc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.981.723  </div></div><div class=\"c_1 w2a h46 gs9d9\"><div class=\"t_1 m0_1 x20 h35 ybdc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">267.697 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h46 gs9da\"><div class=\"t_1 m0_1 x15 h35 ybdc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.214.236  </div></div><div class=\"c_1 w1b9 h46 gs9db\"><div class=\"t_1 m0_1 x4d h35 ybdc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(3.414.064) </div></div><div class=\"c_1 w1b6 h42 gs9dc\"><div class=\"t_1 m0_1 x56 h35 y79 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Pasivo no corrient<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 w2a h42 gs9dd\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">6.713.751  </div></div><div class=\"c_1 w2a h42 gs9de\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">2.884.611  </div></div><div class=\"c_1 w1ba h42 gs9df\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">2.395.315  </div></div><div class=\"c_1 w2a h42 gs9e0\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">243.008 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs9e1\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">244.000 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b7 h42 gs9e2\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">894.525 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs9e3\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">381.913 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gs9e4\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.175.175  </div></div><div class=\"c_1 w1b9 h42 gs9e5\"><div class=\"t_1 m0_1 x4d h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(1.504.796) </div></div><div class=\"c_1 w1b6 h42 gs9e6\"><div class=\"t_1 m0_1 x17 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Subvencione<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 w2a h42 gs9e7\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">226.624  </div></div><div class=\"c_1 w2a h42 gs9e8\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.285  </div></div><div class=\"c_1 w1ba h42 gs9e9\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">47.282  </div></div><div class=\"c_1 w2a h42 gs9ea\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gs9eb\"><div class=\"t_1 m0_1 x22 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">610 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b7 h42 gs9ec\"><div class=\"t_1 m0_1 x46 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w2a h42 gs9ed\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">174.447  </div></div><div class=\"c_1 w2a h42 gs9ee\"><div class=\"t_1 m0_1 x46 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b9 h42 gs9ef\"><div class=\"t_1 m0_1 x46 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w1b6 h42 gs9f0\"><div class=\"t_1 m0_1 x17 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Provisione<span class=\"__1 _3\"></span>s no corrient<span class=\"__1 _3\"></span>es </div></div><div class=\"c_1 w2a h42 gs9f1\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.230.595  </div></div><div class=\"c_1 w2a h42 gs9f2\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">561.787  </div></div><div class=\"c_1 w1ba h42 gs9f3\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">236.724  </div></div><div class=\"c_1 w2a h42 gs9f4\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">193.518  </div></div><div class=\"c_1 w2a h42 gs9f5\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">36.817  </div></div><div class=\"c_1 w1b7 h42 gs9f6\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">26.399  </div></div><div class=\"c_1 w2a h42 gs9f7\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">54.870  </div></div><div class=\"c_1 w2a h42 gs9f8\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">120.480  </div></div><div class=\"c_1 w1b9 h42 gs9f9\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gs9fa\"><div class=\"t_1 m0_1 x17 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos fi<span class=\"__1 _3\"></span>nancieros no cor<span class=\"__1 _3\"></span>rientes </div></div><div class=\"c_1 w2a h42 gs9fb\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.817.034  </div></div><div class=\"c_1 w2a h42 gs9fc\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.052.887  </div></div><div class=\"c_1 w1ba h42 gs9fd\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.020.383  </div></div><div class=\"c_1 w2a h42 gs9fe\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">23.354  </div></div><div class=\"c_1 w2a h42 gs9ff\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">142.214  </div></div><div class=\"c_1 w1b7 h42 gsa00\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">713.866  </div></div><div class=\"c_1 w2a h42 gsa01\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">146.796  </div></div><div class=\"c_1 w2a h42 gsa02\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.053.774  </div></div><div class=\"c_1 w1b9 h42 gsa03\"><div class=\"t_1 m0_1 x4d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(1.336.240) </div></div><div class=\"c_1 w1b6 h42 gsa04\"><div class=\"t_1 m0_1 x17 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por<span class=\"__1 _3\"></span> impuestos dife<span class=\"__1 _3\"></span>ridos </div></div><div class=\"c_1 w2a h42 gsa05\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">289.611  </div></div><div class=\"c_1 w2a h42 gsa06\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">134.249  </div></div><div class=\"c_1 w1ba h42 gsa07\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">72.442  </div></div><div class=\"c_1 w2a h42 gsa08\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">26.136  </div></div><div class=\"c_1 w2a h42 gsa09\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">64.359  </div></div><div class=\"c_1 w1b7 h42 gsa0a\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">154.260  </div></div><div class=\"c_1 w2a h42 gsa0b\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.800  </div></div><div class=\"c_1 w2a h42 gsa0c\"><div class=\"t_1 m0_1 x22 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">921 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gsa0d\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(168.556) </div></div><div class=\"c_1 w1b6 h42 gsa0e\"><div class=\"t_1 m0_1 x17 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Otros pa<span class=\"__1 _3\"></span>sivos no corrie<span class=\"__1 _3\"></span>ntes </div></div><div class=\"c_1 w2a h42 gsa0f\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">149.887  </div></div><div class=\"c_1 w2a h42 gsa10\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">131.403  </div></div><div class=\"c_1 w1ba h42 gsa11\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">18.484  </div></div><div class=\"c_1 w2a h42 gsa12\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gsa13\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gsa14\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gsa15\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gsa16\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b9 h42 gsa17\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h42 gsa18\"><div class=\"t_1 m0_1 x56 h35 y79 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Pasivo corrient<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 w2a h42 gsa19\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.863.429  </div></div><div class=\"c_1 w2a h42 gsa1a\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.124.066  </div></div><div class=\"c_1 w1ba h42 gsa1b\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">856.900 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gsa1c\"><div class=\"t_1 m0_1 x15 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.582.917  </div></div><div class=\"c_1 w2a h42 gsa1d\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">124.569 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b7 h42 gsa1e\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">512.992 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gsa1f\"><div class=\"t_1 m0_1 x23 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">70.217 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gsa20\"><div class=\"t_1 m0_1 x20 h35 ybc ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">327.273 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1b9 h42 gsa21\"><div class=\"t_1 m0_1 x24 h35 ybc ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(735.505) </div></div><div class=\"c_1 w1b6 h42 gsa22\"><div class=\"t_1 m0_1 x17 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Provisione<span class=\"__1 _3\"></span>s corrientes </div></div><div class=\"c_1 w2a h42 gsa23\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">159.610  </div></div><div class=\"c_1 w2a h42 gsa24\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.992  </div></div><div class=\"c_1 w1ba h42 gsa25\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">17.659  </div></div><div class=\"c_1 w2a h42 gsa26\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">127.695  </div></div><div class=\"c_1 w2a h42 gsa27\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.357  </div></div><div class=\"c_1 w1b7 h42 gsa28\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.903  </div></div><div class=\"c_1 w2a h42 gsa29\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.065  </div></div><div class=\"c_1 w2a h42 gsa2a\"><div class=\"t_1 m0_1 x37 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.939  </div></div><div class=\"c_1 w1b9 h42 gsa2b\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b6 h46 gsa2c\"><div class=\"t_1 m0_1 x17 h1a ybd2 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos fi<span class=\"__1 _3\"></span>nancieros corri<span class=\"__1 _3\"></span>entes </div></div><div class=\"c_1 w2a h46 gsa2d\"><div class=\"t_1 m0_1 x20 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">926.771  </div></div><div class=\"c_1 w2a h46 gsa2e\"><div class=\"t_1 m0_1 x20 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">477.854  </div></div><div class=\"c_1 w1ba h46 gsa2f\"><div class=\"t_1 m0_1 x20 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">279.759  </div></div><div class=\"c_1 w2a h46 gsa30\"><div class=\"t_1 m0_1 x23 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">23.898  </div></div><div class=\"c_1 w2a h46 gsa31\"><div class=\"t_1 m0_1 x23 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">47.345  </div></div><div class=\"c_1 w1b7 h46 gsa32\"><div class=\"t_1 m0_1 x20 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">419.635  </div></div><div class=\"c_1 w2a h46 gsa33\"><div class=\"t_1 m0_1 x23 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">55.498  </div></div><div class=\"c_1 w2a h46 gsa34\"><div class=\"t_1 m0_1 x20 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">298.983  </div></div><div class=\"c_1 w1b9 h46 gsa35\"><div class=\"t_1 m0_1 x17 h1a ybe4 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(676.201) </div></div><div class=\"c_1 w1b6 h42 gsa36\"><div class=\"t_1 m0_1 x17 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Acreedor<span class=\"__1 _3\"></span>es comerciale<span class=\"__1 _3\"></span>s y otras cuentas a pagar </div></div><div class=\"c_1 w2a h42 gsa37\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.777.048  </div></div><div class=\"c_1 w2a h42 gsa38\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">646.279  </div></div><div class=\"c_1 w1ba h42 gsa39\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">559.482  </div></div><div class=\"c_1 w2a h42 gsa3a\"><div class=\"t_1 m0_1 x15 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.431.324  </div></div><div class=\"c_1 w2a h42 gsa3b\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">73.867  </div></div><div class=\"c_1 w1b7 h42 gsa3c\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">90.454  </div></div><div class=\"c_1 w2a h42 gsa3d\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">13.654  </div></div><div class=\"c_1 w2a h42 gsa3e\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">21.066  </div></div><div class=\"c_1 w1b9 h42 gsa3f\"><div class=\"t_1 m0_1 x20 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(59.078) </div></div><div class=\"c_1 w1b6 h42 gsa40\"><div class=\"t_1 m0_1 x17 h1a y79 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Relacio<span class=\"__1 _3\"></span>nes internas </div></div><div class=\"c_1 w2a h42 gsa41\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gsa42\"><div class=\"t_1 m0_1 x23 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(5.059) </div></div><div class=\"c_1 w1ba h42 gsa43\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gsa44\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gsa45\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1b7 h42 gsa46\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gsa47\"><div class=\"t_1 m0_1 x39 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2a h42 gsa48\"><div class=\"t_1 m0_1 x37 h14 ybc ff7 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.285  </div></div><div class=\"c_1 w1b9 h42 gsa49\"><div class=\"t_1 m0_1 x12 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">(226) </div></div><div class=\"c_1 w1b6 h42 gsa4a\"><div class=\"t_1 m0_1 x58 h15 y13d ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Total pasivo </div></div><div class=\"c_1 w2a h42 gsa4b\"><div class=\"t_1 m0_1 x58 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">16.719.652  </div></div><div class=\"c_1 w2a h42 gsa4c\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">5.107.702  </div></div><div class=\"c_1 w1ba h42 gsa4d\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.278.119  </div></div><div class=\"c_1 w2a h42 gsa4e\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.114.602  </div></div><div class=\"c_1 w2a h42 gsa4f\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">1.047.843  </div></div><div class=\"c_1 w1b7 h42 gsa50\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">3.389.240  </div></div><div class=\"c_1 w2a h42 gsa51\"><div class=\"t_1 m0_1 x20 h35 yaa ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">719.827 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2a h42 gsa52\"><div class=\"t_1 m0_1 x15 h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">4.716.684  </div></div><div class=\"c_1 w1b9 h42 gsa53\"><div class=\"t_1 m0_1 x4d h35 yaa ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">(5.654.365) </div></div>Flujos de efectivo<span class=\"__1 _3\"></span> por segmen<span class=\"__1 _3\"></span>tos Total Grupo Servicios Medio-<span class=\"__1 _5f\"> </span>ambientales Gesti\u00f3n Integral del Agua   <span class=\"ls0_1\">Construcci\u00f3n </span>Cementos Inmobiliari<span class=\"__1 _3\"></span>a Concesiones Corporaci\u00f3n  Eliminaciones 2024<span class=\"ls0_1\"> </span>De las act<span class=\"__1 _3\"></span>ividades de explo<span class=\"__1 _3\"></span>taci\u00f3n 1.277.947  649.867  332.421  (19.849) 123.557  139.919  37.724  42.100  (27.792) De las act<span class=\"__1 _3\"></span>ividades de inve<span class=\"__1 _3\"></span>rsi\u00f3n (1.295.403) (939.300) (244.018) (33.823) (33.359) (88.966) 102.148  (129.421) 71.336  De las act<span class=\"__1 _3\"></span>ividades de fina<span class=\"__1 _3\"></span>nciaci\u00f3n 234.720  416.218  (48.011) 170.275  (95.171) (112.409) (99.701) 47.063  (43.544) Otros flujo<span class=\"__1 _3\"></span>s de efectivo  22.650  9.455  (603) 15.008  207 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>(679) (739)   <span class=\"ls0_1\">- </span>Flujos de efectivo d<span class=\"__1 _3\"></span>el ejercicio 239.914 <span class=\"ls0_1\"> </span>136.240 <span class=\"ls0_1\"> </span>39.789 <span class=\"ls0_1\"> </span>131.611 <span class=\"ls0_1\"> </span>(4.766)<span class=\"ls0_1\"> </span>(61.455) 39.492 <span class=\"ls0_1\"> </span>(40.997)   <span class=\"ls0_1\">- </span>2023<span class=\"ls0_1\"> </span>De las act<span class=\"__1 _3\"></span>ividades de explo<span class=\"__1 _3\"></span>taci\u00f3n 785.385  400.444  257.296  (262.273) 124.451  155.670  33.916  63.668  12.213  De las act<span class=\"__1 _3\"></span>ividades de inve<span class=\"__1 _3\"></span>rsi\u00f3n (962.436) (527.502) (174.151) 56.068  (100.235) (81.749) 87.095  (243.123) 21.161  De las act<span class=\"__1 _3\"></span>ividades de fina<span class=\"__1 _3\"></span>nciaci\u00f3n 210.259  57.992  (30.285) 83.767  (25.969) (61.862) (114.344) 334.334  (33.374) Otros flujo<span class=\"__1 _3\"></span>s de efectivo  957 <span class=\"ls0_1\"> </span>2.122  4.247  (4.253) (793) (2) 305 <span class=\"ls0_1\"> </span>(669)   <span class=\"ls0_1\">- </span>Flujos de efectivo d<span class=\"__1 _3\"></span>el ejercicio 34.165 <span class=\"ls0_1\"> </span>(66.944) 57.107 <span class=\"ls0_1\"> </span>(126.691) (2.546)<span class=\"ls0_1\"> </span>12.057 <span class=\"ls0_1\"> </span>6.972 <span class=\"ls0_1\"> </span>154.210<span class=\"__1 _5f\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Actividades e inversiones por mercados geogr\u00e1fic<span class=\"__1 _3\"></span>os </span></span>El Grupo realiza apro<span class=\"__1 _3\"></span>ximadamente un<span class=\"fc4\"> <span class=\"__1 _3\"></span><span class=\"fc0_1 ls9\">51<span class=\"ls0_1\">% de su acti<span class=\"__1 _3\"></span>vidad en el <span class=\"__1 _3\"></span>extranjero (49% <span class=\"__1 _3\"></span>en el ejercicio 2023<span class=\"__1 _3\"></span><span class=\"ls17\">).<span class=\"ls0_1\"> </span></span></span></span></span>El <span class=\"__1 _13\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>neto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>cifra <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>neg<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>cios <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>extran<span class=\"__1 _3\"></span>jero <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>ara <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>ejercici<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>20<span class=\"ls19\">24</span> <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023 <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>distribu<span class=\"__1 _3\"></span>ye <span class=\"__1 _13\"></span>entre <span class=\"__1 _7\"></span>los siguientes mercad<span class=\"__1 _3\"></span>os:<span class=\"ff5 fs5\"> </span>Total Grupo Servicios Medio-<span class=\"__1 _5f\"> </span>ambientales Gesti\u00f3n Integral del Agua Construcci\u00f3n Concesiones Corporaci\u00f3n Eliminaciones 2024<span class=\"ls0_1\"> </span>Reino Uni<span class=\"__1 _3\"></span>do 1.184.522  923.627   - 261.626   -  - (731) Rep\u00fablic<span class=\"__1 _3\"></span>a Checa 435.043  279.953  155.088  2 <span class=\"ls0_1\"> </span> -  -  - Georgia 99.367   - 99.367   -  -  -  - Resto de<span class=\"__1 _3\"></span> Europa y Otros 1.195.651  467.220  112.481  621.265  3.268   - (8.583) Estados Unido<span class=\"__1 _3\"></span>s y Canad\u00e1 821.144  384.152  86.549  350.443   -  -  - Am\u00e9rica Lati<span class=\"__1 _3\"></span>na 440.682   - 109.369  327.447  3.866   -  - Oriente<span class=\"__1 _3\"></span> Medio, \u00c1frica y Aus<span class=\"__1 _3\"></span>tralia 427.018   - 167.531  259.487   -  -  - 4.603.427  2.054.952  730.385 <span class=\"ls0_1\"> </span>1.820.270  7.134 <span class=\"ls0_1\"> </span> - (9.314)<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Reino Uni<span class=\"__1 _3\"></span>do 1.024.406  778.736   - 249.949   -  - (4.279) Rep\u00fablic<span class=\"__1 _3\"></span>a Checa 413.737  265.689  148.048   -  -  -  - Georgia 79.240   - 79.240   -  -  -  - Resto de<span class=\"__1 _3\"></span> Europa y Otros 938.426  370.977  115.000  445.178   - 7.271   - Estados Unido<span class=\"__1 _3\"></span>s y Canad\u00e1 588.865  351.562   - 237.303   -  -  - Am\u00e9rica Lati<span class=\"__1 _3\"></span>na 676.989   - 91.276  581.846  3.867   -  - Oriente<span class=\"__1 _3\"></span> Medio, \u00c1frica y Aus<span class=\"__1 _3\"></span>tralia 333.742   - 134.667  200.760   -  - (1.685) 4.055.405  1.766.964  568.231 <span class=\"ls0_1\"> </span>1.715.036  3.867 <span class=\"ls0_1\"> </span>7.271 <span class=\"ls0_1\"> </span>(5.964)<span class=\"__1 _5f\"> </span>A continuaci\u00f3n se <span class=\"__1 _3\"></span>muestra p<span class=\"__1 _3\"></span>or \u00e1reas geogr\u00e1ficas las si<span class=\"__1 _3\"></span>guientes partidas<span class=\"__1 _3\"></span> incluidas en los<span class=\"__1 _3\"></span> estados financi<span class=\"__1 _3\"></span>eros adjun<span class=\"__1 _3\"></span>tos: Total Grupo   <span class=\"ls0_1\">Espa\u00f1a </span>Reino Unido<span class=\"__1 _3\"></span> Georgia  Rep\u00fablica Checa Resto de Europa y Otros Estados Unidos de Am\u00e9rica y Canad\u00e1   <span class=\"ls0_1\">Am\u00e9rica </span>Latina Oriente Medio, \u00c1frica y Australia 2024<span class=\"ls0_1\"> </span>A C T I V O Inmovilizado i<span class=\"__1 _3\"></span>ntangible 2.645.029  1.028.238  731.233  858 <span class=\"ls0_1\"> </span>2.157  383.091  162.380  305.174  31.898  Inmovilizado mate<span class=\"__1 _3\"></span>rial 3.771.499  1.433.197  568.002  516.907  335.657  460.899  413.476  36.645  6.716  Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as 3.885 <span class=\"ls0_1\"> </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>3.885    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>Activos po<span class=\"__1 _3\"></span>r impuestos difer<span class=\"__1 _3\"></span>idos 499.886 <span class=\"ls0_1\"> </span>437.754    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>6.196  14.891  6.543  30.202  4.300  2023<span class=\"ls0_1\"> </span>A C T I V O Inmovilizado i<span class=\"__1 _3\"></span>ntangible 2.476.997  1.172.955  455.196  664 <span class=\"ls0_1\"> </span>2.133  280.323  153.664  378.125  33.937  Inmovilizado mate<span class=\"__1 _3\"></span>rial 3.838.254  1.761.438  532.068  463.786  339.984  410.028  269.413  38.484  23.053  Inversione<span class=\"__1 _3\"></span>s inmobiliari<span class=\"__1 _3\"></span>as 2.091.328  2.088.178    <span class=\"ls0_1\">- </span>3.150    <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>  <span class=\"ls0_1\">- </span>Activos po<span class=\"__1 _3\"></span>r impuestos dife<span class=\"__1 _3\"></span>ridos 468.346 <span class=\"ls0_1\"> </span>409.898  7.919    <span class=\"ls0_1\">- </span>5.551  15.149    <span class=\"ls0_1\">- </span>25.145  4.684<span class=\"__1 _5f\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">Personal </span></span>El <span class=\"__1 _6\"></span>n\u00famero <span class=\"__1 _6\"></span>medio <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>person<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>empleadas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>ejercicios <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>2023 <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>\u00e1reas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>negocio <span class=\"__1 _6\"></span>son <span class=\"__1 _6\"></span>los siguientes: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Servicios Medioambientales 47.849  44.565  Gesti\u00f3n Integral del Agua 13.991  13.186  Construcci\u00f3n 6.901  7.014  Cementos 908 <span class=\"ls0_1\"> </span>1.073  Inmobiliaria 80 <span class=\"ls0_1\"> </span>96 <span class=\"ls0_1\"> </span>Concesiones 202 <span class=\"ls0_1\"> </span>157 <span class=\"ls0_1\"> </span>Corporaci\u00f3n 299 <span class=\"ls0_1\"> </span>296 <span class=\"ls0_1\"> </span>70.230 <span class=\"ls0_1\"> </span>66.387",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">Personal </span></span>El <span class=\"__1 _6\"></span>n\u00famero <span class=\"__1 _6\"></span>medio <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>person<span class=\"__1 _3\"></span>as <span class=\"__1 _6\"></span>empleadas <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>ejercicios <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>2023 <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>\u00e1reas <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>negocio <span class=\"__1 _6\"></span>son <span class=\"__1 _6\"></span>los siguientes: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Servicios Medioambientales 47.849  44.565  Gesti\u00f3n Integral del Agua 13.991  13.186  Construcci\u00f3n 6.901  7.014  Cementos 908 <span class=\"ls0_1\"> </span>1.073  Inmobiliaria 80 <span class=\"ls0_1\"> </span>96 <span class=\"ls0_1\"> </span>Concesiones 202 <span class=\"ls0_1\"> </span>157 <span class=\"ls0_1\"> </span>Corporaci\u00f3n 299 <span class=\"ls0_1\"> </span>296 <span class=\"ls0_1\"> </span>70.230 <span class=\"ls0_1\"> </span>66.387",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "<div class=\"c_1 w2_1 h0_2 gsa55\"><div class=\"t_1 m0_1 x66 h2_1 yc2d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y3d3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x5b h4f y7f7 ff3_1 fs0_1 fc2 sc0_1 ls0_1 ws0_1\">29.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INFORMACI\u00d3N SOBRE ME<span class=\"__1 _3\"></span>DIO AMBIENTE </div><div class=\"t_1 m0_1 x66 h2_1 y790 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y14f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _35\"> </span>P<span class=\"__1 _6\"></span>lan<span class=\"__1 _3\"></span> <span class=\"__1 _35\"> </span>D<span class=\"__1 _6\"></span>ire<span class=\"__1 _3\"></span>ctor <span class=\"__1 _35\"> </span>de <span class=\"__1 _2f\"> </span>Resp<span class=\"__1 _3\"></span>onsabilidad <span class=\"__1 _35\"> </span>Corporativa <span class=\"__1 _2f\"> </span>inclu<span class=\"__1 _3\"></span>ye <span class=\"__1 _2f\"> </span>la <span class=\"__1 _35\"> </span>pol\u00edtica <span class=\"__1 _35\"> </span>ambiental, <span class=\"__1 _2f\"> </span>ref<span class=\"__1 _3\"></span>orzando <span class=\"__1 _35\"> </span>el </div><div class=\"t_1 m0_1 x66 h2_1 yc2e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">compromiso <span class=\"__1 _c\"></span>socialmente <span class=\"__1 _c\"></span>responsable <span class=\"__1 _c\"></span>dentro <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>estrategia <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _20\"></span>FCC, <span class=\"__1 _20\"></span>el <span class=\"__1 _c\"></span>cual <span class=\"__1 _20\"></span>est\u00e1 <span class=\"__1 _20\"></span>muy <span class=\"__1 _c\"></span>implicado </div><div class=\"t_1 m0_1 x66 h2_1 yc2f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en los servici<span class=\"__1 _3\"></span>os medioambientales.<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y4e0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yc30 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _13\"></span>desempe\u00f1a <span class=\"__1 _7\"></span>sus <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>esde <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>compr<span class=\"__1 _3\"></span>omiso <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>responsab<span class=\"__1 _3\"></span>ilidad <span class=\"__1 _7\"></span>em<span class=\"__1 _6\"></span>presarial, <span class=\"__1 _7\"></span>el </div><div class=\"t_1 m0_1 x66 h2_1 y82 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cumplimiento de l<span class=\"__1 _3\"></span>os requisitos legales qu<span class=\"__1 _3\"></span>e le son aplic<span class=\"__1 _3\"></span>ables, el respet<span class=\"__1 _3\"></span>o a la relaci<span class=\"__1 _3\"></span>\u00f3n con sus grupos de<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 yc31 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">inter\u00e9s, y su aspira<span class=\"__1 _3\"></span>ci\u00f3n de generar riq<span class=\"__1 _3\"></span>ueza y bienes<span class=\"__1 _3\"></span>tar social. </div><div class=\"t_1 m0_1 x66 h2_1 yc32 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yc33 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Conscientes <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>importancia <span class=\"__1 _c\"></span>que <span class=\"__1 _20\"></span>representa <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>preservaci\u00f3n <span class=\"__1 _c\"></span>del <span class=\"__1 _20\"></span>Medio <span class=\"__1 _20\"></span>Ambiente<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>uso <span class=\"__1 _20\"></span>responsable </div><div class=\"t_1 m0_1 x66 h2_1 yc34 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> recursos <span class=\"__1 _6\"></span>disp<span class=\"__1 _3\"></span>onibles, y <span class=\"__1 _6\"></span>en l\u00ednea con <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>v<span class=\"__1 _3\"></span>ocaci\u00f3n de <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>ervicio a <span class=\"__1 _6\"></span>trav<span class=\"__1 _3\"></span>\u00e9s <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> actividades co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> un <span class=\"__1 _6\"></span>claro<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y7d5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">enfoque ambiental, el Grupo FCC impulsa y dina<span class=\"__1 _3\"></span>miza en <span class=\"__1 _6\"></span>toda la organ<span class=\"__1 _3\"></span>izaci\u00f3n, los siguientes principios<span class=\"__1 _20\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 y2bc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en los que se fund<span class=\"__1 _3\"></span>amenta la contribuci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n al d<span class=\"__1 _3\"></span>esarrollo sos<span class=\"__1 _3\"></span>tenible: </div><div class=\"t_1 m0_1 x66 h2_1 yc35 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yc36 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Mejora continua<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 yc37 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y7d8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Promover la exc<span class=\"__1 _3\"></span>elencia ambien<span class=\"__1 _3\"></span>tal a trav\u00e9s del estable<span class=\"__1 _20\"></span>cim<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o de objeti<span class=\"__1 _3\"></span>vos para una mej<span class=\"__1 _3\"></span>ora continua </div><div class=\"t_1 m0_1 x66 h2_1 yc38 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del desempe\u00f1o, minimizand<span class=\"__1 _3\"></span>o los <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mpactos negativos de los procesos, productos y servicios del Grupo </div><div class=\"t_1 m0_1 x66 h2_1 yc39 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">FCC, y potenciand<span class=\"__1 _3\"></span>o los impactos posi<span class=\"__1 _3\"></span>tivos. </div><div class=\"t_1 m0_1 x66 h2_1 y6ba ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yb5f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Control y segui<span class=\"__1 _3\"></span>miento </div><div class=\"t_1 m0_1 x66 h2_1 y625 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yc3a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Establecer <span class=\"__1 _20\"></span>sistemas <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>gesti\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>indicadores a<span class=\"__1 _3\"></span>mbientales <span class=\"__1 _20\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>control <span class=\"__1 _20\"></span>operacional <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>procesos, </div><div class=\"t_1 m0_1 x66 h2_1 yc3b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _2c\"> </span>aporten <span class=\"__1 _14\"> </span>el <span class=\"__1 _14\"> </span>conocimiento <span class=\"__1 _2c\"> </span>necesario <span class=\"__1 _2c\"> </span>para <span class=\"__1 _14\"> </span>el <span class=\"__1 _2c\"> </span>seguimiento, <span class=\"__1 _14\"> </span>evaluaci<span class=\"__1 _3\"></span>\u00f3n, <span class=\"__1 _14\"> </span>toma <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>decisiones <span class=\"__1 _2c\"> </span>y </div><div class=\"t_1 m0_1 x66 h2_1 yc3c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comunicaci\u00f3n  del <span class=\"__1 _2c\"> </span>desempe\u00f1o  ambiental <span class=\"__1 _2c\"> </span>del  Grupo <span class=\"__1 _2c\"> </span>FCC <span class=\"__1 _2c\"> </span>y  el <span class=\"__1 _14\"> </span>cumplimiento  de <span class=\"__1 _2c\"> </span>los <span class=\"__1 _2c\"> </span>compromisos<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 yfd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adquiridos. </div><div class=\"t_1 m0_1 x5b h2_1 yc3d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _8\"> </span> </div></div>Cambio clim\u00e1tic<span class=\"__1 _3\"></span>o y prevenci\u00f3n de l<span class=\"__1 _3\"></span>a contaminaci\u00f3n Dirigir la <span class=\"__1 _6\"></span>lucha frente <span class=\"__1 _6\"></span>al cambio <span class=\"__1 _6\"></span>cli<span class=\"__1 _3\"></span>m\u00e1tico a <span class=\"__1 _6\"></span>trav\u00e9s de <span class=\"__1 _6\"></span>la implantaci\u00f3n de <span class=\"__1 _6\"></span>procesos con <span class=\"__1 _6\"></span>menor emisi\u00f3n de gases <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ef<span class=\"__1 _3\"></span>ecto invernadero, y <span class=\"__1 _6\"></span>mediante el <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>omento de <span class=\"__1 _6\"></span>la eficiencia energ\u00e9tica <span class=\"__1 _6\"></span>y el <span class=\"__1 _6\"></span>impu<span class=\"__1 _3\"></span>lso <span class=\"__1 _6\"></span>de las energ\u00edas renovables.<span class=\"__1 _20\"></span> Prevenir  la <span class=\"__1 _2c\"> </span>contaminaci\u00f3n  y <span class=\"__1 _2c\"> </span>proteger <span class=\"__1 _2c\"> </span>el <span class=\"__1 _2c\"> </span>medio <span class=\"__1 _2c\"> </span>natural  a <span class=\"__1 _2c\"> </span>trav\u00e9s <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>una <span class=\"__1 _2c\"> </span>gesti\u00f3n  y <span class=\"__1 _14\"> </span>un  consumo responsable <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>los <span class=\"__1 _14\"> </span>recursos <span class=\"__1 _14\"> </span>naturales, <span class=\"__1 _2c\"> </span>as\u00ed <span class=\"__1 _14\"> </span>como <span class=\"__1 _14\"> </span>mediante <span class=\"__1 _14\"> </span>la <span class=\"__1 _14\"> </span>minimizaci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _14\"> </span>im<span class=\"__1 _6\"></span>pac<span class=\"__1 _3\"></span>to <span class=\"__1 _14\"> </span>de <span class=\"__1 _14\"> </span>las emisiones, vertido<span class=\"__1 _3\"></span>s y residuos generad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>y gestionados p<span class=\"__1 _3\"></span>or las actividades del G<span class=\"__1 _3\"></span>rupo FCC. Observaci\u00f3n del ent<span class=\"__1 _3\"></span>orno e innovaci<span class=\"__1 _3\"></span>\u00f3n Identificar <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>riesgos <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>oportunidades <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>actividades <span class=\"__1 _1a\"> </span>frente <span class=\"__1 _1a\"> </span>al <span class=\"__1 _1a\"> </span>entorno <span class=\"__1 _1a\"> </span>cambiante <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Medio Natural para, entre otros <span class=\"__1 _6\"></span>fi<span class=\"__1 _20\"></span>nes, <span class=\"__1 _6\"></span>impulsar la innovaci\u00f3n y la aplicaci\u00f3n de <span class=\"__1 _6\"></span>nue<span class=\"__1 _3\"></span>vas tecnolog\u00edas, as\u00ed como la generaci\u00f3n de <span class=\"__1 _3\"></span>sinergias entre las<span class=\"__1 _3\"></span> diversas actividad<span class=\"__1 _3\"></span>es del Grupo FCC.<span class=\"__1 _3\"></span> Ciclo de vida de l<span class=\"__1 _3\"></span>os productos <span class=\"__1 _3\"></span>y servicios Intensificar <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>consideraci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>car\u00e1cter<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>ambiental<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>en la <span class=\"__1 _20\"></span>planificaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>actividades, <span class=\"__1 _20\"></span>adquisici\u00f3n de materiales y<span class=\"__1 _3\"></span> equipos, as\u00ed co<span class=\"__1 _3\"></span>mo la relaci\u00f3n<span class=\"__1 _3\"></span> con proveedor<span class=\"__1 _3\"></span>es y contratistas. La necesaria par<span class=\"__1 _3\"></span>ticipaci\u00f3n d<span class=\"__1 _3\"></span>e todos Promover <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cono<span class=\"__1 _3\"></span>cimiento <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>aplicaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _13\"></span>prin<span class=\"__1 _3\"></span>cipios <span class=\"__1 _13\"></span>ambi<span class=\"__1 _3\"></span>entales <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>empleados <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>dem\u00e1s<span class=\"__1 _3\"></span> grupos de inter\u00e9s.<span class=\"__1 _3\"></span> Compartir <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>experiencia <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"></span>m\u00e1s <span class=\"__1 _1a\"> </span>excelentes <span class=\"__1 _2d\"></span>pr\u00e1cticas <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>los <span class=\"__1 _1a\"> </span>difer<span class=\"__1 _3\"></span>entes <span class=\"__1 _1a\"> </span>agentes <span class=\"__1 _1a\"> </span>sociale<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>para<span class=\"__1 _3\"></span> potenciar soluciones alt<span class=\"__1 _3\"></span>ernativas a las actualm<span class=\"__1 _3\"></span>ente consolidadas qu<span class=\"__1 _3\"></span>e contribuyan<span class=\"__1 _3\"></span> a la consecuci\u00f3n de un medio ambiente<span class=\"__1 _3\"></span> sostenible. La <span class=\"__1 _32\"> </span>materializaci\u00f3n <span class=\"__1 _1a\"> </span>de  es<span class=\"__1 _3\"></span>ta <span class=\"__1 _32\"> </span>Pol\u00edtica <span class=\"__1 _1a\"> </span>Medioambiental <span class=\"__1 _1a\"> </span>se  realiza<span class=\"__1 _3\"></span>  a <span class=\"__1 _1a\"> </span>trav\u00e9s  de <span class=\"__1 _1a\"> </span>la  i<span class=\"__1 _3\"></span>mplantaci\u00f3n <span class=\"__1 _1a\"> </span>de  los sistemas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>gesti\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>calidad <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>gesti\u00f3n <span class=\"__1 _6\"></span>medioambiental, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>auditor\u00edas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>seguimiento que <span class=\"__1 _13\"></span>acreditan <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>actuaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"></span>FCC <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>esta <span class=\"__1 _2d\"></span>materia. <span class=\"__1 _13\"></span>En<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>lo <span class=\"__1 _2d\"></span>referente <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>gesti\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>riesgos medioambientales,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>tiene <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>mplantado <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>distin<span class=\"__1 _3\"></span>tas <span class=\"__1 _6\"></span>\u00e1reas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>sistemas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>gesti\u00f3n<span class=\"__1 _3\"></span> medioambiental c<span class=\"__1 _3\"></span>ertificados bajo las n<span class=\"__1 _3\"></span>ormas ISO 1<span class=\"__1 _3\"></span>4001, que se centran<span class=\"__1 _3\"></span> en: a)<span class=\"ffb ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff1_1\">El <span class=\"__1 _3a\"> </span>cumplimiento <span class=\"__1 _3a\"> </span>de <span class=\"__1 _3a\"> </span>la <span class=\"__1 _37\"> </span>normativa <span class=\"__1 _3a\"> </span>aplicable <span class=\"__1 _37\"> </span>y <span class=\"__1 _3a\"> </span>la <span class=\"__1 _3a\"> </span>consecuci\u00f3n <span class=\"__1 _3a\"> </span>de <span class=\"__1 _3a\"> </span>unos <span class=\"__1 _37\"> </span>o<span class=\"__1 _6\"></span>bjeti<span class=\"__1 _3\"></span>vos </span></span>medioambientales<span class=\"__1 _3\"></span> que sobrepa<span class=\"__1 _3\"></span>san las exigencias<span class=\"__1 _3\"></span> externas. b)<span class=\"ffb ls0_1\"> <span class=\"__1 _37\"> </span><span class=\"ff1_1\">La disminuci\u00f3n de<span class=\"__1 _3\"></span> los impactos ambi<span class=\"__1 _20\"></span>entales a trav\u00e9s de una adecuad<span class=\"__1 _3\"></span>a planificaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n. </span></span>c)<span class=\"ffb ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff1_1\">El an\u00e1lisis continuo de l<span class=\"__1 _3\"></span>os riesgos y de las p<span class=\"__1 _3\"></span>osibles mej<span class=\"__1 _3\"></span>oras. </span></span>La herramienta b\u00e1sica para<span class=\"__1 _3\"></span> la prevenci\u00f3n de este riesg<span class=\"__1 _3\"></span>o es el plan medioambien<span class=\"__1 _3\"></span>tal que debe elaborar<span class=\"__1 _3\"></span> cada unidad operati<span class=\"__1 _3\"></span>va y que c<span class=\"__1 _3\"></span>onsiste en: a)<span class=\"ffb ls0_1\"> <span class=\"__1 _2e\"> </span><span class=\"ff1_1\">La identificaci\u00f3n d<span class=\"__1 _3\"></span>e los aspectos <span class=\"__1 _3\"></span>medioambientales<span class=\"__1 _3\"></span> y de la legislaci\u00f3n apl<span class=\"__1 _3\"></span>icable. </span></span>b)<span class=\"ffb ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff1_1\">Los criterios<span class=\"__1 _3\"></span> de evaluaci\u00f3n <span class=\"__1 _3\"></span>del impacto. </span></span>c)<span class=\"ffb ls0_1\"> <span class=\"__1 _1d\"> </span><span class=\"ff1_1\">Las medidas a adoptar. </span></span>d)<span class=\"ffb ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff1_1\">Un sistema d<span class=\"__1 _3\"></span>e medici\u00f3n de<span class=\"__1 _3\"></span> los objetivos alcan<span class=\"__1 _3\"></span>zados.<span class=\"__1 _5f\"> </span></span></span>La <span class=\"__1 _32\"> </span>propia <span class=\"__1 _1a\"> </span>naturaleza <span class=\"__1 _1a\"> </span>de  l<span class=\"__1 _20\"></span>a  actividad<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>del <span class=\"__1 _1a\"> </span>\u00c1rea <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>Servicios <span class=\"__1 _1a\"> </span>Medioambientale<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>est\u00e1 <span class=\"__1 _32\"> </span>orientada <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>la protecci\u00f3n <span class=\"__1 _20\"></span>y conser<span class=\"__1 _3\"></span>vaci\u00f3n <span class=\"__1 _20\"></span>del medio <span class=\"__1 _20\"></span>ambiente, <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>s\u00f3lo <span class=\"__1 _20\"></span>por la<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>misma <span class=\"__1 _3\"></span>actividad <span class=\"__1 _20\"></span>productiva: <span class=\"__1 _3\"></span>recogida <span class=\"__1 _20\"></span>de basuras, limpieza viaria<span class=\"__1 _3\"></span>, explotaci\u00f3n y control de vertederos<span class=\"__1 _3\"></span>, limpieza de alcantaril<span class=\"__1 _3\"></span>lado, tratamiento y eliminaci\u00f3n de <span class=\"__1 _6\"></span>resid<span class=\"__1 _3\"></span>uos <span class=\"__1 _6\"></span>in<span class=\"__1 _3\"></span>dustriales, etc., <span class=\"__1 _6\"></span>sino<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>ta<span class=\"__1 _3\"></span>mbi\u00e9n por <span class=\"__1 _6\"></span>el desarrollo de <span class=\"__1 _6\"></span>esa actividad mediante la utilizaci\u00f3n <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>t\u00e9cnicas <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>si<span class=\"__1 _3\"></span>stemas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>producci\u00f3n <span class=\"__1 _2d\"> </span>destinados <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>reducir <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>impac<span class=\"__1 _3\"></span>to <span class=\"__1 _2d\"> </span>medioambiental, incluso con may<span class=\"__1 _3\"></span>or rigurosidad<span class=\"__1 _3\"></span> que la exigida por la n<span class=\"__1 _3\"></span>ormativa sobre e<span class=\"__1 _3\"></span>sta materi<span class=\"__1 _3\"></span>a. El desarrollo <span class=\"__1 _3\"></span>de la acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>idad<span class=\"__1 _20\"></span> productiva del \u00c1r<span class=\"__1 _3\"></span>ea de Ser<span class=\"__1 _3\"></span>vicios Medi<span class=\"__1 _3\"></span>oambiental<span class=\"__1 _3\"></span>es requiere <span class=\"__1 _3\"></span>el emple<span class=\"__1 _3\"></span>o de construcciones, instalaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>es t\u00e9cnicas y maqu<span class=\"__1 _3\"></span>inaria especializ<span class=\"__1 _3\"></span>ada que sean eficie<span class=\"__1 _3\"></span>ntes en la protecci<span class=\"__1 _3\"></span>\u00f3n y <span class=\"__1 _20\"></span>conservaci\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>medio <span class=\"__1 _3\"></span>ambiente.<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>A <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2024 <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>coste <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>adquisici\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>inmovilizado<span class=\"__1 _3\"></span> productivo <span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>de amortizaci\u00f3n <span class=\"__1 _6\"></span>del \u00c1rea <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Se<span class=\"__1 _3\"></span>rvicios Medioambientales <span class=\"__1 _6\"></span>asc<span class=\"__1 _3\"></span>end\u00eda <span class=\"__1 _6\"></span><span class=\"ls39\">a <span class=\"__1 _6\"></span></span>3.630.791<span class=\"fc4\"> </span>miles de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(2.870.885 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _13\"></span>20<span class=\"__1 _3\"></span>23). <span class=\"__1 _7\"></span>L<span class=\"__1 _6\"></span>as <span class=\"__1 _6\"></span>provisiones <span class=\"__1 _7\"></span>medioambiental<span class=\"__1 _3\"></span>es, principalmente <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>sellado <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>gastos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>clausura <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>vertederos <span class=\"__1 _7\"></span>ascienden <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>51<span class=\"__1 _3\"></span>6.489 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros (482.546 miles de<span class=\"__1 _3\"></span> euros a 31 de dicie<span class=\"__1 _3\"></span>mbre de 20<span class=\"__1 _3\"></span>23<span class=\"ls17\">).</span> La actividad <span class=\"__1 _3\"></span>desarrollada <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>Aqualia es<span class=\"__1 _3\"></span>t\u00e1 directam<span class=\"__1 _3\"></span>ente lig<span class=\"__1 _3\"></span>ada a la <span class=\"__1 _20\"></span>protecci\u00f3n del<span class=\"__1 _3\"></span> Medi<span class=\"__1 _3\"></span>o Ambiente,<span class=\"__1 _3\"></span> ya que el hilo condu<span class=\"__1 _3\"></span>ctor de su acci\u00f3n<span class=\"__1 _3\"></span> es, en colaboraci\u00f3n<span class=\"__1 _20\"></span> con las diferentes Administ<span class=\"__1 _3\"></span>raciones P\u00fablicas,<span class=\"__1 _3\"></span> la gesti\u00f3n eficiente <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>clo <span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ntegral del <span class=\"__1 _6\"></span>agua <span class=\"__1 _6\"></span>y la <span class=\"__1 _6\"></span>b\u00fasqueda de <span class=\"__1 _6\"></span>garant\u00edas para <span class=\"__1 _6\"></span>la disposici\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>recurso h\u00eddrico que permitan un cr<span class=\"__1 _3\"></span>ecimiento sostenible<span class=\"__1 _3\"></span> de las poblaciones donde presta<span class=\"__1 _3\"></span> sus servicios. Uno de los <span class=\"__1 _6\"></span>objetivos <span class=\"__1 _6\"></span>funda<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ental<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>Aqu<span class=\"__1 _3\"></span>alia <span class=\"__1 _6\"></span>es <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>mej<span class=\"__1 _3\"></span>ora <span class=\"__1 _6\"></span>continua a <span class=\"__1 _7\"></span>trav\u00e9s <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>Sistema <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>Gesti\u00f3n Integrado, <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>incluy<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>tanto <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>calidad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _7\"></span>procesos, <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>roductos<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>servicios <span class=\"__1 _7\"></span>como <span class=\"__1 _13\"></span>la gesti\u00f3n ambiental. <span class=\"__1 _3\"></span>Las principales actuaci<span class=\"__1 _3\"></span>ones llevadas a cabo s<span class=\"__1 _3\"></span>on las siguientes: Contr<span class=\"__1 _3\"></span>ol de la calidad del <span class=\"__1 _6\"></span>agua <span class=\"__1 _6\"></span>tanto <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>captaci\u00f3n <span class=\"__1 _6\"></span>como <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>distribuci\u00f3n, <span class=\"__1 _6\"></span>servicio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>atenci\u00f3n <span class=\"__1 _6\"></span>24 <span class=\"__1 _6\"></span>horas <span class=\"__1 _6\"></span>365 <span class=\"__1 _6\"></span>d\u00edas <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>que permite <span class=\"__1 _14\"> </span>resolver <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>aver\u00edas <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>redes <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>distr<span class=\"__1 _3\"></span>ibuci\u00f3n <span class=\"__1 _14\"> </span>en <span class=\"__1 _38\"> </span>el <span class=\"__1 _14\"> </span>menor <span class=\"__1 _14\"> </span>tiempo <span class=\"__1 _38\"> </span>posible, <span class=\"__1 _14\"> </span>con <span class=\"__1 _14\"> </span>el consiguiente  ahorro <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>agua,  optimizaci\u00f3n <span class=\"__1 _2c\"> </span>del <span class=\"__1 _2c\"> </span>consumo  de <span class=\"__1 _2c\"> </span>energ\u00eda <span class=\"__1 _2c\"> </span>el\u00e9ctric<span class=\"__1 _3\"></span>a, <span class=\"__1 _2c\"> </span>la <span class=\"__1 _2c\"> </span>eliminaci\u00f3n  de impactos medioambient<span class=\"__1 _3\"></span>ales ocasionados<span class=\"__1 _3\"></span> por los vertidos de agua residual y la gesti\u00f3n de la eficiencia energ\u00e9tica con el <span class=\"__1 _3\"></span>objetivo de disminu<span class=\"__1 _3\"></span>ir la huella de <span class=\"__1 _3\"></span>carbono. Las sociedades <span class=\"__1 _20\"></span>cementeras, que h<span class=\"__1 _3\"></span>an sido obj<span class=\"__1 _3\"></span>eto de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>escisi\u00f3n parcial<span class=\"__1 _3\"></span> financiera <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>ha dado <span class=\"__1 _3\"></span>origen al Grupo Inmocemento (nota 2), <span class=\"__1 _6\"></span>dispon<span class=\"__1 _3\"></span>en de inmovilizados destinados a filtrar <span class=\"__1 _6\"></span>gas<span class=\"__1 _20\"></span>es <span class=\"__1 _6\"></span>que se vierten a la atm\u00f3sfera, adem\u00e1s<span class=\"__1 _3\"></span> de atend<span class=\"__1 _3\"></span>er los compro<span class=\"__1 _3\"></span>misos adqui<span class=\"__1 _3\"></span>ridos en la recuperaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n <span class=\"__1 _3\"></span>medioambiental<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> canteras <span class=\"__1 _20\"></span>ago<span class=\"__1 _6\"></span>tadas<span class=\"__1 _20\"></span> y d<span class=\"__1 _3\"></span>e apli<span class=\"__1 _20\"></span>car tecnolog\u00edas <span class=\"__1 _20\"></span>que cont<span class=\"__1 _3\"></span>ribuyen <span class=\"__1 _3\"></span>a u<span class=\"__1 _3\"></span>na <span class=\"__1 _3\"></span>gesti\u00f3n <span class=\"__1 _20\"></span>medioambiental <span class=\"__1 _20\"></span>eficiente de los <span class=\"__1 _33\"> </span>procesos. <span class=\"__1 _18\"> </span>Adicionalmente <span class=\"__1 _18\"> </span>se <span class=\"__1 _33\"> </span>est\u00e1 <span class=\"__1 _33\"> </span>desarrollando <span class=\"__1 _18\"> </span>un <span class=\"__1 _33\"> </span>intenso <span class=\"__1 _33\"> </span>trabajo <span class=\"__1 _33\"> </span>para <span class=\"__1 _18\"> </span>la <span class=\"__1 _33\"> </span>producci\u00f3n <span class=\"__1 _18\"> </span>y comercializaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cementos <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>mayor<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>porcentaje <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adiciones <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>disminuyen <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>contenido<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en clinker <span class=\"__1 _3\"></span>manteniend<span class=\"__1 _3\"></span>o sus <span class=\"__1 _20\"></span>prestaciones en <span class=\"__1 _20\"></span>obra l<span class=\"__1 _3\"></span>o que <span class=\"__1 _20\"></span>permitir\u00e1 la <span class=\"__1 _20\"></span>reducci\u00f3n de <span class=\"__1 _20\"></span>la huella <span class=\"__1 _20\"></span>de carbono <span class=\"__1 _20\"></span>en su producto principal, el cemento. Destaca asimismo el incremento de la valo<span class=\"__1 _6\"></span>riz<span class=\"__1 _20\"></span>aci\u00f3<span class=\"__1 _6\"></span>n mat<span class=\"__1 _3\"></span>erial con un mayor uso de <span class=\"__1 _3\"></span>materias pri<span class=\"__1 _3\"></span>mas secundarias, incre<span class=\"__1 _3\"></span>mentando el porcentaje<span class=\"__1 _3\"></span> de sust<span class=\"__1 _3\"></span>ituci\u00f3n energ\u00e9tic<span class=\"__1 _3\"></span>a en los hornos de clink<span class=\"__1 _3\"></span>er.<span class=\"__1 _5f\"> </span>El \u00c1rea<span class=\"__1 _3\"></span> de C<span class=\"__1 _3\"></span>onstrucci\u00f3n <span class=\"__1 _3\"></span>adopta <span class=\"__1 _3\"></span>pr\u00e1cticas<span class=\"__1 _3\"></span> medioa<span class=\"__1 _3\"></span>mbientales <span class=\"__1 _3\"></span>en la <span class=\"__1 _20\"></span>ejecuci\u00f3n de la<span class=\"__1 _20\"></span>s obras que p<span class=\"__1 _20\"></span>erm<span class=\"__1 _6\"></span>i<span class=\"__1 _3\"></span>ten una <span class=\"__1 _32\"> </span>actuaci\u00f3n  respe<span class=\"__1 _20\"></span>tuo<span class=\"__1 _6\"></span>sa<span class=\"__1 _3\"></span>  con <span class=\"__1 _1a\"> </span>el  entorno, <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>inimiz<span class=\"__1 _20\"></span>ando  su  impact<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>medioambiental <span class=\"__1 _32\"> </span>mediante  la<span class=\"__1 _20\"></span> reducci\u00f3n de <span class=\"__1 _6\"></span>la emisi\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> po<span class=\"__1 _6\"></span>lv<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>a la <span class=\"__1 _6\"></span>atm<span class=\"__1 _3\"></span>\u00f3sfera, el <span class=\"__1 _6\"></span>control del <span class=\"__1 _6\"></span>nivel de <span class=\"__1 _6\"></span>ruido y v<span class=\"__1 _6\"></span>i<span class=\"__1 _20\"></span>braciones, <span class=\"__1 _6\"></span>el control de los vertidos de aguas con especial \u00e9nfasis en <span class=\"__1 _3\"></span>el tratamiento de l<span class=\"__1 _3\"></span>os fluidos que generan las obras, la<span class=\"__1 _3\"></span> reducci\u00f3n <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>m\u00e1ximo <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>la generaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de re<span class=\"__1 _3\"></span>siduos, <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>protecci\u00f3n d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>diversidad <span class=\"__1 _20\"></span>biol\u00f3gica de <span class=\"__1 _20\"></span>animales y <span class=\"__1 _6\"></span>plan<span class=\"__1 _3\"></span>tas, protecci\u00f3n del entorno <span class=\"__1 _6\"></span>urbano<span class=\"__1 _3\"></span> debido <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> ocupaci\u00f3n, contaminaci\u00f3n o <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>\u00e9rdida de <span class=\"__1 _6\"></span>suel<span class=\"__1 _3\"></span>os y el desarr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>llo<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>programas <span class=\"__1 _20\"></span>de formaci\u00f3n <span class=\"__1 _20\"></span>espec\u00edfica par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>t\u00e9cnicos <span class=\"__1 _3\"></span>implicad<span class=\"__1 _3\"></span>os e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el proc<span class=\"__1 _3\"></span>eso <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>toma de <span class=\"__1 _2f\"> </span>decisiones <span class=\"__1 _2f\"> </span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _2f\"> </span>incidencia <span class=\"__1 _35\"> </span>m<span class=\"__1 _6\"></span>edi<span class=\"__1 _3\"></span>oambiental, <span class=\"__1 _2f\"> </span>as\u00ed<span class=\"__1 _3\"></span> <span class=\"__1 _2f\"> </span>como <span class=\"__1 _2f\"> </span>la <span class=\"__1 _2f\"> </span>impla<span class=\"ffc\">ntaci\u00f3n <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>un<span class=\"__1 _3\"></span> <span class=\"__1 _2f\"> </span>\u201cC\u00f3digo <span class=\"__1 _2f\"> </span>de </span>comportamiento medioa<span class=\"__1 _3\"></span>mbiental\u201d que establece los <span class=\"__1 _6\"></span>requ<span class=\"__1 _3\"></span>erimientos a subcontratistas y proveedores en materia de c<span class=\"__1 _3\"></span>onservaci\u00f3n<span class=\"__1 _3\"></span> y defensa del medi<span class=\"__1 _3\"></span>o ambiente. El <span class=\"__1 _3\"></span>\u00c1rea <span class=\"__1 _20\"></span>de In<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>obiliaria, <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>ha sid<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>objeto <span class=\"__1 _20\"></span>de la <span class=\"__1 _20\"></span>escisi\u00f3n <span class=\"__1 _20\"></span>parcial <span class=\"__1 _3\"></span>financiera <span class=\"__1 _20\"></span>que <span class=\"__1 _3\"></span>ha <span class=\"__1 _20\"></span>dado <span class=\"__1 _3\"></span>origen <span class=\"__1 _20\"></span>al Grup<span class=\"__1 _3\"></span>o Inmocemento <span class=\"__1 _1a\"> </span>(nota <span class=\"__1 _1a\"> </span>2), <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  ejercici<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>su <span class=\"__1 _1a\"> </span>actividad <span class=\"__1 _1a\"> </span>promotora <span class=\"__1 _1a\"> </span>habitual <span class=\"__1 _1a\"> </span>tiene <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>la realizaci\u00f3n <span class=\"__1 _20\"></span>de sus <span class=\"__1 _20\"></span>proyectos <span class=\"__1 _20\"></span>e <span class=\"__1 _3\"></span>inversiones, <span class=\"__1 _20\"></span>como <span class=\"__1 _3\"></span>un <span class=\"__1 _20\"></span>aspecto d<span class=\"__1 _20\"></span>estacado, el <span class=\"__1 _20\"></span>impacto <span class=\"__1 _20\"></span>medioambiental <span class=\"__1 _20\"></span>de los <span class=\"__1 _20\"></span>mismos. <span class=\"__1 _3\"></span>Con <span class=\"__1 _3\"></span>independe<span class=\"__1 _3\"></span>ncia <span class=\"__1 _20\"></span>de es<span class=\"__1 _3\"></span>to, n<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _20\"></span>necesaria <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>incorporaci\u00f3n <span class=\"__1 _20\"></span>al <span class=\"__1 _3\"></span>inmovilizado <span class=\"__1 _20\"></span>material, sistemas, equip<span class=\"__1 _3\"></span>os o instalaciones d<span class=\"__1 _3\"></span>estinados a la<span class=\"__1 _3\"></span> protecci\u00f3n y m<span class=\"__1 _3\"></span>ejora del medi<span class=\"__1 _3\"></span>oambiente. Asimismo, <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>considera <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exist<span class=\"__1 _3\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontingencias <span class=\"__1 _7\"></span>significativas <span class=\"__1 _13\"></span>relaci<span class=\"__1 _3\"></span>onadas <span class=\"__1 _7\"></span>co<span class=\"__1 _6\"></span>n <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>protecci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>y mejora del <span class=\"__1 _6\"></span>medio ambiente a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>dicie<span class=\"__1 _3\"></span>mbre <span class=\"__1 _6\"></span>de 2024 <span class=\"__1 _6\"></span>que puedan te<span class=\"__1 _6\"></span>ner un impacto <span class=\"__1 _6\"></span>significativ<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>en los estados financier<span class=\"__1 _3\"></span>os adjuntos. Para <span class=\"__1 _13\"></span>un <span class=\"__1 _2d\"></span>mayor <span class=\"__1 _13\"></span>detalle <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>lo <span class=\"__1 _2d\"></span>expuesto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>presente <span class=\"__1 _13\"></span>nota, <span class=\"__1 _13\"></span>conviene <span class=\"__1 _13\"></span>remitir <span class=\"__1 _2d\"></span>al <span class=\"__1 _13\"></span>lector <span class=\"__1 _13\"></span>al <span class=\"__1 _2d\"></span>Estado <span class=\"__1 _13\"></span>de Informaci\u00f3n <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>Financi<span class=\"__1 _3\"></span>era <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>publica <span class=\"__1 _13\"></span>anu<span class=\"__1 _3\"></span>almente, <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>otros <span class=\"__1 _6\"></span>canales, <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>p\u00e1g<span class=\"__1 _3\"></span>ina <span class=\"__1 _7\"></span>web www.fcc.es.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "30.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>POL\u00cdTICAS EN LA GE<span class=\"__1 _3\"></span>STI\u00d3N DE RIE<span class=\"__1 _3\"></span>SGOS FINANCI<span class=\"__1 _3\"></span>EROS Y NO FINANCIEROS  El concepto de riesgo financiero hace referencia<span class=\"__1 _3\"></span> a la variaci\u00f3n que, por factores pol\u00edticos, de mercado y <span class=\"__1 _6\"></span>otro<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>ti<span class=\"__1 _3\"></span>enen los <span class=\"__1 _6\"></span>instru<span class=\"__1 _3\"></span>mentos financieros contratados por <span class=\"__1 _6\"></span>el Grupo y <span class=\"__1 _6\"></span>su repercusi\u00f3n en <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os estados financieros. <span class=\"__1 _6\"></span>La <span class=\"__1 _7\"></span>filosof\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>gesti\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>riesgos <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>consistente <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>estrategia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>negocio, buscando <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>to<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>momento <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>m\u00e1xima <span class=\"__1 _6\"></span>eficiencia <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>solvencia, <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>hay <span class=\"__1 _7\"></span>establecidos <span class=\"__1 _6\"></span>criterios estrictos <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>control <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>tanto <span class=\"__1 _13\"></span>fin<span class=\"__1 _3\"></span>ancieros <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>mo <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>financi<span class=\"__1 _20\"></span>eros<span class=\"__1 _6\"></span>,<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>consistentes<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en identificar, <span class=\"__1 _13\"></span>medir, <span class=\"__1 _13\"></span>analizar <span class=\"__1 _13\"></span>y <span class=\"__1 _2d\"> </span>controlar <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>incurridos <span class=\"__1 _13\"></span>por <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>operativa <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>grupo, <span class=\"__1 _13\"></span>estando <span class=\"__1 _13\"></span>la pol\u00edtica de riesg<span class=\"__1 _3\"></span>os correctamente in<span class=\"__1 _3\"></span>tegrada en la <span class=\"__1 _3\"></span>organizaci\u00f3n del <span class=\"__1 _3\"></span>mismo.  Dada <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>actividad <span class=\"__1 _13\"></span>del <span class=\"__1 _1a\"> </span>Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>las <span class=\"__1 _13\"></span>operaciones <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>trav\u00e9s <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>cuales <span class=\"__1 _2d\"> </span>ejecuta <span class=\"__1 _2d\"> </span>estas <span class=\"__1 _1a\"> </span>actividad<span class=\"__1 _3\"></span>es, <span class=\"__1 _2d\"> </span>se encuentra actualm<span class=\"__1 _3\"></span>ente expuesto a lo<span class=\"__1 _3\"></span>s siguientes ries<span class=\"__1 _3\"></span>gos: a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Ri<span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>go de capital </span></span>A efectos de gesti<span class=\"__1 _3\"></span>\u00f3n de cap<span class=\"__1 _3\"></span>ital el objetiv<span class=\"__1 _3\"></span>o fundamenta<span class=\"__1 _3\"></span>l del Grupo e<span class=\"__1 _3\"></span>s el reforza<span class=\"__1 _3\"></span>miento de la<span class=\"__1 _3\"></span> estructura financiero-patrim<span class=\"__1 _3\"></span>onial, <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>mejorar <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>equilibrio<span class=\"__1 _3\"></span> entr<span class=\"__1 _3\"></span>e f<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ndos<span class=\"__1 _3\"></span> ajen<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>ropios, <span class=\"__1 _20\"></span>tratando, <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>lado,<span class=\"__1 _3\"></span> de <span class=\"__1 _7\"></span>reducir <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>capital <span class=\"__1 _13\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>preservar <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>su <span class=\"__1 _7\"></span>vez <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>capacidad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>olvencia, <span class=\"__1 _7\"></span>tal <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>per<span class=\"__1 _3\"></span>mita <span class=\"__1 _7\"></span>seguir gestionando <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>y, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>otro <span class=\"__1 _6\"></span>lado, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>maximizaci\u00f3n <span class=\"__1 _6\"></span>de v<span class=\"__1 _6\"></span>al<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>accionista<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>s\u00f3lo <span class=\"__1 _6\"></span>a nivel Grupo, sin<span class=\"__1 _3\"></span>o tambi\u00e9n a nivel d<span class=\"__1 _3\"></span>e la empresa <span class=\"__1 _3\"></span>matriz, Foment<span class=\"__1 _3\"></span>o de Construcciones y <span class=\"__1 _3\"></span>Contratas, S.A. La <span class=\"__1 _13\"></span>base <span class=\"__1 _13\"></span>fundam<span class=\"__1 _3\"></span>ental <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>considera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>como <span class=\"__1 _7\"></span>capital <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuentra<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>Patrimonio <span class=\"__1 _13\"></span>Neto <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> Balance, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cual, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>efe<span class=\"__1 _3\"></span>ctos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>gesti\u00f3n y <span class=\"__1 _6\"></span>seguimiento, <span class=\"__1 _6\"></span>excluye <span class=\"__1 _6\"></span>tanto <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>\u201cCambios en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor razonable de instrum<span class=\"__1 _3\"></span>entos finan<span class=\"__1 _3\"></span>cieros\u201d, como la den<span class=\"__1 _3\"></span>ominada<span class=\"ff1_1\"> </span>\u201cDiferencias d<span class=\"__1 _3\"></span>e conversi<span class=\"__1 _3\"></span>\u00f3n\u201d<span class=\"ff1_1\"> (nota 18).<span class=\"__1 _5f\"> </span></span>La primera de estas r\u00fabricas se descarta a efectos de gesti\u00f3n ya que se considera dentro<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> gesti\u00f3n<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>tipo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>resultado<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>instrumentos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>hacen transformar <span class=\"__1 _13\"></span>las <span class=\"__1 _1a\"> </span>deudas <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>tipo <span class=\"__1 _1a\"> </span>variable<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"> </span>tipo <span class=\"__1 _1a\"> </span>fijo. <span class=\"__1 _13\"></span>Las <span class=\"__1 _1a\"> </span>diferencias<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>conversi\u00f3n <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"> </span>su <span class=\"__1 _2d\"> </span>parte, <span class=\"__1 _2d\"> </span>se gestionan dentro<span class=\"__1 _3\"></span> del llamado riesg<span class=\"__1 _3\"></span>o de tipo de ca<span class=\"__1 _3\"></span>mbio. Dado el sector en <span class=\"__1 _6\"></span>el que opera, el Grupo <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o est\u00e1 sujeto <span class=\"__1 _6\"></span>a requerimi<span class=\"__1 _3\"></span>entos externos de capital, aunque esto no <span class=\"__1 _6\"></span>impid<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>qu<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>se lleve <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> cabo <span class=\"__1 _6\"></span>un seguimiento peri\u00f3dico del patrimonio neto para <span class=\"__1 _6\"></span>garantizar<span class=\"__1 _3\"></span> una estructura <span class=\"__1 _c\"></span>financiera <span class=\"__1 _20\"></span>basada <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>cumplimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _c\"></span>norm<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>tiva <span class=\"__1 _c\"></span>vigente <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>pa\u00edses <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>opera, analizando <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>estructura <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>cada <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>filiales <span class=\"__1 _2d\"></span>para <span class=\"__1 _13\"></span>permitir <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>adecuada distribuci\u00f3n entre deud<span class=\"__1 _3\"></span>a y capital. Prueba de lo anterior, son los <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>esultados de los ratios, niveles de endeudami<span class=\"__1 _3\"></span>ento y alto porcentaje de los mismos <span class=\"__1 _6\"></span>con Investmen<span class=\"__1 _3\"></span>t grade, <span class=\"__1 _6\"></span>principal<span class=\"__1 _20\"></span>mente <span class=\"__1 _6\"></span>en la filiales cabeceras <span class=\"__1 _6\"></span>que aglutinan<span class=\"__1 _3\"></span> gran <span class=\"__1 _6\"></span>parte de la deuda financiera d<span class=\"__1 _3\"></span>el Grupo, co<span class=\"__1 _3\"></span>mo son FCC Aqualia <span class=\"__1 _3\"></span>y FCC Servici<span class=\"__1 _3\"></span>os Medio Amb<span class=\"__1 _3\"></span>iente Holding<span class=\"__1 _3\"></span>. La Dire<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _3\"></span>General <span class=\"__1 _3\"></span>Econ\u00f3mic<span class=\"__1 _3\"></span>o-Financiera, <span class=\"__1 _3\"></span>responsab<span class=\"__1 _3\"></span>le d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>gesti\u00f3n de <span class=\"__1 _20\"></span>riesgos financieros, <span class=\"__1 _20\"></span>revisa de forma  p<span class=\"__1 _3\"></span>eri\u00f3dica, <span class=\"__1 _1a\"> </span>l<span class=\"ls54\">os</span>  ratios <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>endeudamiento <span class=\"__1 _32\"> </span>finan<span class=\"__1 _3\"></span>ciero  y<span class=\"__1 _3\"></span>  el<span class=\"__1 _20\"></span>  cumplimiento<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>de <span class=\"__1 _32\"> </span>los <span class=\"__1 _32\"> </span>covenants<span class=\"__1 _3\"></span>  de financiaci\u00f3n, as\u00ed co<span class=\"__1 _3\"></span>mo la estructur<span class=\"__1 _3\"></span>a de capital de las fil<span class=\"__1 _20\"></span>iales.<span class=\"__1 _5f\"> </span>b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">El<span class=\"__1 _6\"></span> Gru<span class=\"__1 _3\"></span>po FCC est\u00e1 expuesto al ries<span class=\"__1 _3\"></span>go de cambio de divisa </span></span>Una consecuencia rel<span class=\"__1 _3\"></span>evante del posiciona<span class=\"__1 _3\"></span>miento en los mercad<span class=\"__1 _3\"></span>os internacionales del Grupo ha sido la<span class=\"__1 _3\"></span> exposici\u00f3n <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>surge<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>posiciones <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>etas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>divisas <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontra <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>euro <span class=\"__1 _13\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>mon<span class=\"__1 _3\"></span>eda <span class=\"__1 _13\"></span>extranj<span class=\"__1 _3\"></span>era contra otra cuando<span class=\"__1 _3\"></span> la inversi\u00f3n y<span class=\"__1 _3\"></span> financiaci\u00f3n de una <span class=\"__1 _3\"></span>actividad no puede <span class=\"__1 _3\"></span>realizarse en la<span class=\"__1 _3\"></span> misma divisa.  Aunque <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>divisa <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eferencia <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>opera <span class=\"__1 _13\"></span>fun<span class=\"__1 _3\"></span>damentalmente <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>euro, <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>Grupo tambi\u00e9n <span class=\"__1 _6\"></span>mantiene <span class=\"__1 _7\"></span>algunos <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>pasiv<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tabilizados<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>otras <span class=\"__1 _7\"></span>monedas <span class=\"__1 _7\"></span>distintas <span class=\"__1 _6\"></span>al euro. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>encuentra <span class=\"__1 _7\"></span>principalmente <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>deuda <span class=\"__1 _7\"></span>denom<span class=\"__1 _6\"></span>inad<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>moneda extranjera, <span class=\"__1 _13\"></span>salvo <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>aquellos <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>que <span class=\"__1 _13\"></span>suponen <span class=\"__1 _2d\"></span>una <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _2d\"></span>natural <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>activos <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>que financian <span class=\"__1 _c\"></span>al <span class=\"__1 _20\"></span>estar <span class=\"__1 _20\"></span>estos <span class=\"__1 _20\"></span>nom<span class=\"__1 _3\"></span>inados <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>misma <span class=\"__1 _c\"></span>moneda, <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>mercados <span class=\"__1 _20\"></span>internacional<span class=\"__1 _3\"></span>es y en los cobros y pago<span class=\"__1 _3\"></span>s materializ<span class=\"__1 _3\"></span>ados en monedas di<span class=\"__1 _20\"></span>stintas al euro. A <span class=\"__1 _6\"></span>continuaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>muestra<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>composici\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>divisas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>bru<span class=\"__1 _3\"></span>ta <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _20\"></span> de 2024: CONSOLIDADO (Mile<span class=\"__1 _3\"></span>s de Euros) Euro D\u00f3lar Libra Corona Checa Resto Europa  no euro Latino-<span class=\"__1 _5f\"> </span>am\u00e9rica Resto TOTAL Deuda brut<span class=\"__1 _3\"></span>a 3.961.748  378.178  628.153  170 <span class=\"ls0_1\"> </span>61.456  45.571  21.362  5.096.638  Activos f<span class=\"__1 _3\"></span>inancieros (882.599) (344.495) (272.034) (52.035) (112.401) (158.967) (283.700) (2.106.231) Total Endeudamie<span class=\"__1 _3\"></span>nto   <span class=\"ls0_1\">Neto consolidado<span class=\"__1 _3\"></span> </span>3.079.149  33.683 <span class=\"ls0_1\"> </span>356.119 <span class=\"ls0_1\"> </span>(51.865) (50.945) (113.396) (262.338) 2.990.407  % Endeudamiento<span class=\"__1 _3\"></span> Neto sobre el<span class=\"__1 _3\"></span> total 103,0% 1,1% 11,9% (1,7%) (1,7%) (3,8%) (8,8%) 100,0% En la <span class=\"__1 _6\"></span>nota <span class=\"__1 _6\"></span>17 de <span class=\"__1 _6\"></span>las presentes Cuentas <span class=\"__1 _6\"></span>Anuales se <span class=\"__1 _6\"></span>des<span class=\"__1 _3\"></span>glosa el <span class=\"__1 _6\"></span>detalle <span class=\"__1 _6\"></span>de Tesorer\u00eda y <span class=\"__1 _6\"></span>Equivalentes por divisa, en <span class=\"__1 _20\"></span>este det<span class=\"__1 _3\"></span>alle obs<span class=\"__1 _3\"></span>ervamos <span class=\"__1 _3\"></span>c\u00f3m<span class=\"__1 _3\"></span>o el <span class=\"__1 _20\"></span>41,7% est\u00e1<span class=\"__1 _3\"></span> n<span class=\"__1 _3\"></span>ominado <span class=\"__1 _3\"></span>en eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>el<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>18,5<span class=\"ls15\">% </span>est\u00e1 <span class=\"__1 _3\"></span>nominado <span class=\"__1 _20\"></span>en d\u00f3lares americano<span class=\"__1 _3\"></span>s, el 13,9% en libras<span class=\"__1 _3\"></span> esterlinas y el <span class=\"__1 _3\"></span>7,6% en riyales saud<span class=\"__1 _3\"></span>\u00edes.<span class=\"__1 _5f\"> </span>La pol\u00edtica <span class=\"__1 _3\"></span>general <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Grupo es <span class=\"__1 _3\"></span>reducir, <span class=\"__1 _3\"></span>dentro <span class=\"__1 _3\"></span>de lo <span class=\"__1 _3\"></span>posible, <span class=\"__1 _20\"></span>el efecto negativ<span class=\"__1 _3\"></span>o qu<span class=\"__1 _3\"></span>e la e<span class=\"__1 _3\"></span>xposici\u00f3n a<span class=\"__1 _3\"></span> las<span class=\"__1 _3\"></span> distintas <span class=\"__1 _13\"></span>divisas <span class=\"__1 _2d\"></span>pueda <span class=\"__1 _13\"></span>tener <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>sus <span class=\"__1 _2d\"></span>estados <span class=\"__1 _13\"></span>financieros, <span class=\"__1 _13\"></span>tanto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>movimien<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>transaccionales como <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>puramente <span class=\"__1 _7\"></span>patrimoniales. <span class=\"__1 _13\"></span>Por <span class=\"__1 _7\"></span>ello, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>gestiona <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>cambio <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> puede afectar tant<span class=\"__1 _3\"></span>o al balance c<span class=\"__1 _3\"></span>omo a la cuenta de re<span class=\"__1 _3\"></span>sultados. A continuaci\u00f3n<span class=\"__1 _3\"></span> se muestra<span class=\"__1 _3\"></span> un cuadro<span class=\"__1 _3\"></span> resumen de l<span class=\"__1 _3\"></span>a sensibil<span class=\"__1 _3\"></span>idad a variaci<span class=\"__1 _3\"></span>ones en el<span class=\"__1 _3\"></span> tipo de ca<span class=\"__1 _3\"></span>mbio de la co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>versi\u00f3n de <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>stados financieros en <span class=\"__1 _6\"></span>moneda extranjera en <span class=\"__1 _6\"></span>las principales divisas en <span class=\"__1 _6\"></span>las que opera el Grupo (nota 18<span class=\"ls16\">):</span> 10%<span class=\"ls0_1\"> </span>P\u00e9rdidas y Ganancias Patrimonio Neto  Libra esterlina (9.638) 32.882  D\u00f3lar USA 1.372  29.142  Lari georgiano 1.436  23.900  Dinar argelino 2.470  17.287  Pexo mexicano 2.617  16.075  Corona checa 4.564  12.232  Total 2.821 <span class=\"ls0_1\"> </span>131.518 <span class=\"ls0_1\"> </span>-<span class=\"ls5\">10%</span> P\u00e9rdidas y Ganancias Patrimonio Neto  Libra esterlina 9.638  (32.882) D\u00f3lar USA (1.372) (29.142) Lari georgiano (1.436) (23.900) Dinar argelino (2.470) (17.287) Pexo mexicano (2.617) (16.075) Corona checa (4.564) (12.232) Total (2.821) (131.518) El <span class=\"__1 _38\"> </span>impacto <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>libra <span class=\"__1 _38\"> </span>esterlina <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>debe <span class=\"__1 _38\"> </span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>conversi\u00f3n <span class=\"__1 _38\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>activos <span class=\"__1 _38\"> </span>netos correspondientes a la<span class=\"__1 _3\"></span> inversi\u00f3n mantenid<span class=\"__1 _3\"></span>a en el sub<span class=\"__1 _3\"></span>grupo FCC Medio Ambi<span class=\"__1 _20\"></span>ente Reino Unido.<span class=\"__1 _5f\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">El Grupo FCC est\u00e1 e<span class=\"__1 _3\"></span>xpuesto al riesgo de tipos de in<span class=\"__1 _3\"></span>ter\u00e9s </span></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>se encuentra <span class=\"__1 _6\"></span>expuesto <span class=\"__1 _6\"></span>al riesgo <span class=\"__1 _6\"></span>derivado de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>variaciones en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>tipos de <span class=\"__1 _6\"></span>inter\u00e9s <span class=\"__1 _6\"></span>debido <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> que la <span class=\"__1 _3\"></span>pol\u00edtica financi<span class=\"__1 _3\"></span>era d<span class=\"__1 _3\"></span>el Grupo ti<span class=\"__1 _20\"></span>ene por objeto g<span class=\"__1 _3\"></span>arantizar <span class=\"__1 _3\"></span>que sus acti<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>os <span class=\"__1 _3\"></span>finan<span class=\"__1 _3\"></span>cieros corrientes <span class=\"__1 _20\"></span>y su deuda est\u00e9n <span class=\"__1 _6\"></span>parcial<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span>te ligados a tipos <span class=\"__1 _6\"></span>de inter\u00e9s variables. El tipo <span class=\"__1 _6\"></span>de inter\u00e9s de referencia de la deuda del Grupo con<span class=\"__1 _3\"></span> entidades de c<span class=\"__1 _3\"></span>r\u00e9dito contratada<span class=\"__1 _3\"></span> en euros es<span class=\"__1 _3\"></span> fundamentalmente <span class=\"__1 _3\"></span>el Euribor. Cualquier <span class=\"__1 _6\"></span>aumento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>tipos <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>inter\u00e9s <span class=\"__1 _6\"></span>podr\u00eda <span class=\"__1 _6\"></span>provocar <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>aumento <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>costes <span class=\"__1 _6\"></span>financieros <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>incul<span class=\"__1 _3\"></span>ados <span class=\"__1 _20\"></span>a su <span class=\"__1 _c\"></span>endeudamiento <span class=\"__1 _20\"></span>ligado a <span class=\"__1 _c\"></span>tipos d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>inter\u00e9s <span class=\"__1 _20\"></span>variables <span class=\"__1 _20\"></span>y podr\u00eda<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>aumentar, <span class=\"__1 _3\"></span>asimismo,<span class=\"__1 _3\"></span> los costes de la refinan<span class=\"__1 _3\"></span>ciaci\u00f3n del <span class=\"__1 _3\"></span>endeudamiento<span class=\"__1 _3\"></span> y de la emisi\u00f3n de nu<span class=\"__1 _3\"></span>eva deuda. Con <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>objetivo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>estar <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _7\"></span>posici\u00f3n <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _7\"></span>adecuada <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>mantiene <span class=\"__1 _7\"></span>una pol\u00edtica <span class=\"__1 _7\"></span>activa <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>gesti<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>ri<span class=\"__1 _3\"></span>esgo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inter\u00e9s, <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>eguimiento <span class=\"__1 _7\"></span>constante<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _13\"></span>m<span class=\"__1 _3\"></span>ercado <span class=\"__1 _7\"></span>y asumiendo diferen<span class=\"__1 _3\"></span>tes posiciones en fun<span class=\"__1 _3\"></span>ci\u00f3n princip<span class=\"__1 _3\"></span>almente del activo finan<span class=\"__1 _3\"></span>ciado.<span class=\"__1 _5f\"> </span>Adem\u00e1s, <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"></span>marco <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _13\"></span>pol\u00edtica <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>este <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _2d\"></span>llevada <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>cabo <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"></span>Grupo, <span class=\"__1 _13\"></span>se <span class=\"__1 _2d\"> </span>han realizado operaciones <span class=\"__1 _6\"></span>de emisi\u00f3n de <span class=\"__1 _6\"></span>deuda a <span class=\"__1 _6\"></span>tipo fijo <span class=\"__1 _6\"></span>en mercados <span class=\"__1 _6\"></span>de capitales junto <span class=\"__1 _6\"></span>con coberturas de tipo <span class=\"__1 _6\"></span>de inter\u00e9s y financiaciones a <span class=\"__1 _6\"></span>tipo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>fij<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>ll<span class=\"__1 _20\"></span>egando <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>final de a\u00f1o a <span class=\"__1 _6\"></span>un 67,1% sobre <span class=\"__1 _6\"></span>la deuda bruta total d<span class=\"__1 _3\"></span>el Gru<span class=\"__1 _3\"></span>po, <span class=\"__1 _3\"></span>estando <span class=\"__1 _3\"></span>incluidas <span class=\"__1 _20\"></span>en dicho <span class=\"__1 _3\"></span>importe <span class=\"__1 _20\"></span>las cobertura<span class=\"__1 _3\"></span>s por <span class=\"__1 _20\"></span>financiaciones <span class=\"__1 _20\"></span>estructuradas d<span class=\"__1 _3\"></span>e proyectos. En <span class=\"__1 _6\"></span>la tabla <span class=\"__1 _6\"></span>adjunta <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>ontinuaci\u00f3n se <span class=\"__1 _6\"></span>presenta <span class=\"__1 _6\"></span>un detalle <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>euda <span class=\"__1 _6\"></span>bruta <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>as\u00ed como <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> deuda cubierta, bi<span class=\"__1 _3\"></span>en por ser deuda a tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> fij<span class=\"__1 _3\"></span>o o a trav\u00e9<span class=\"__1 _3\"></span>s de<span class=\"fs8\"> </span>derivados:<span class=\"ff5 fs5\"> </span>Total Grupo Construcci\u00f3n Servicios Medio- ambientales<span class=\"__1 _6\"></span> Gesti\u00f3n Integral del Agua Concesiones Corporaci\u00f3n Total Endeudamie<span class=\"__1 _3\"></span>nto Bruto Exte<span class=\"__1 _3\"></span>rno 5.096.638  8.890  2.877.417  2.204.837  330 <span class=\"ls0_1\"> </span>5.164  Coberturas<span class=\"__1 _3\"></span> y Financiacio<span class=\"__1 _3\"></span>nes a tipo fijo a 31.12.24<span class=\"__1 _3\"></span> (3.418.988) (6.132) (2.350.024) (1.062.551) (281)  - Total deuda a ti<span class=\"__1 _3\"></span>po variable 1.677.650  2.758 <span class=\"ls0_1\"> </span>527.393 <span class=\"ls0_1\"> </span>1.142.286  49 <span class=\"ls0_1\"> </span>5.164 <span class=\"ls0_1\"> </span>Ratio: Deuda a ti<span class=\"__1 _3\"></span>po variable /<span class=\"__1 _3\"></span> Endeudamiento <span class=\"__1 _3\"></span>Bruto Externo a 31.12.24 32,9% 31,0% 18,3% 51,8% 14,8% 100,0% A <span class=\"__1 _6\"></span><span class=\"ls0_1\">co<span class=\"__1 _6\"></span>ntin<span class=\"__1 _3\"></span>uaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>presenta <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>cuadro <span class=\"__1 _6\"></span>resumen <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>efecto <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>tendr\u00eda <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>cuenta <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>p\u00e9rdidas <span class=\"__1 _6\"></span>y </span>ganancias <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>alz<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>curva <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tip<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>inter\u00e9<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>sobre <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>endeudamiento bruto, una vez excluid<span class=\"__1 _3\"></span>a aquella deud<span class=\"__1 _3\"></span>a a tipo fijo y as<span class=\"__1 _3\"></span>ociada con contra<span class=\"__1 _3\"></span>tos de cobertura: Endeudamiento bruto +25 pb +50 pb +75 pb Impacto en resultados (4.194) (8.388) (12.582) Derivados finan<span class=\"__1 _3\"></span>cieros de co<span class=\"__1 _3\"></span>bertura de riesgos  Los <span class=\"__1 _2d\"></span>derivados <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>contratados <span class=\"__1 _2d\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"></span>reciben <span class=\"__1 _13\"></span>el <span class=\"__1 _2d\"> </span>tratamiento <span class=\"__1 _13\"></span>contable <span class=\"__1 _13\"></span>previsto <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"></span>la normativa <span class=\"__1 _3\"></span>para la<span class=\"__1 _3\"></span>s cobertu<span class=\"__1 _3\"></span>ras contabl<span class=\"__1 _3\"></span>es expue<span class=\"__1 _3\"></span>sto en<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>as presentes<span class=\"__1 _3\"></span> cuentas<span class=\"__1 _3\"></span> anual<span class=\"__1 _3\"></span>es. El<span class=\"__1 _3\"></span> principal <span class=\"__1 _3\"></span>riesgo financiero <span class=\"__1 _3\"></span>objeto de <span class=\"__1 _3\"></span>cobertura <span class=\"__1 _20\"></span>eco<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>\u00f3mica p<span class=\"__1 _3\"></span>or parte <span class=\"__1 _3\"></span>del Grupo <span class=\"__1 _3\"></span>mediante in<span class=\"__1 _3\"></span>strumentos d<span class=\"__1 _20\"></span>erivados es el<span class=\"__1 _3\"></span> relativo a la <span class=\"__1 _20\"></span>variaci\u00f3n de lo<span class=\"__1 _3\"></span>s tipos de <span class=\"__1 _3\"></span>inter\u00e9s <span class=\"__1 _3\"></span>variables a <span class=\"__1 _3\"></span>los que es<span class=\"__1 _3\"></span>t\u00e1 ref<span class=\"__1 _3\"></span>erenciada <span class=\"__1 _3\"></span>la financiaci\u00f3n <span class=\"__1 _3\"></span>de la<span class=\"__1 _3\"></span>s sociedades <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>Grupo. <span class=\"__1 _1a\"> </span>La <span class=\"__1 _1a\"> </span>valoraci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _1a\"> </span>derivad<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>financieros <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>realizada <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>expertos <span class=\"__1 _1a\"> </span>en <span class=\"__1 _32\"> </span>la materia, <span class=\"__1 _7\"></span>independientes <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>grupo <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>le <span class=\"__1 _7\"></span>financian, <span class=\"__1 _6\"></span>a <span class=\"__1 _13\"></span>tra<span class=\"__1 _3\"></span>v\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>m\u00e9todos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>t\u00e9cnicas generalmente admitid<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s.  Peri\u00f3dicamente <span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span> realizan <span class=\"__1 _20\"></span>an\u00e1lisis de <span class=\"__1 _3\"></span>sensibilidad<span class=\"__1 _3\"></span> con <span class=\"__1 _20\"></span>el objetivo d<span class=\"__1 _20\"></span>e observar <span class=\"__1 _3\"></span>el e<span class=\"__1 _3\"></span>fecto d<span class=\"__1 _3\"></span>e una<span class=\"__1 _3\"></span> posibl<span class=\"__1 _3\"></span>e variaci\u00f3n de los <span class=\"__1 _3\"></span>tipos de inter\u00e9s s<span class=\"__1 _3\"></span>obre las cuentas del<span class=\"__1 _20\"></span> Grupo.  De <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>modo, <span class=\"__1 _6\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>r<span class=\"__1 _20\"></span>ealizado <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>simulaci\u00f3n <span class=\"__1 _6\"></span>planteando <span class=\"__1 _13\"></span>cua<span class=\"__1 _20\"></span>tro <span class=\"__1 _13\"></span>e<span class=\"__1 _3\"></span>scenarios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>curva <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>tipos <span class=\"__1 _7\"></span>de inter\u00e9s <span class=\"__1 _13\"></span>b\u00e1sico<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>euro <span class=\"__1 _13\"></span>q<span class=\"__1 _20\"></span>ue <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>sit\u00faan <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>media<span class=\"__1 _20\"></span> <span class=\"__1 _2d\"></span>entorno <span class=\"__1 _13\"></span>al <span class=\"__1 _7\"></span>2<span class=\"__1 _6\"></span>,1<span class=\"__1 _3\"></span>6% <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>medio/largo <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>lazo <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>3<span class=\"__1 _6\"></span>1<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de diciembre de 20<span class=\"__1 _3\"></span>24, suponiendo un au<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>o y reducci\u00f3n de la misma<span class=\"__1 _3\"></span> de 50 pb y <span class=\"__1 _3\"></span>100 pb. A <span class=\"__1 _13\"></span>continuaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>presentan <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>importes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>obtenidos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derivados vigentes <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cierre <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _6\"></span>con <span class=\"__1 _7\"></span>impacto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _6\"></span>neto <span class=\"__1 _7\"></span>(nota <span class=\"__1 _7\"></span>23<span class=\"__1 _6\"></span>), <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>vez <span class=\"__1 _7\"></span>aplicado, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su caso, el porcentaje de<span class=\"__1 _3\"></span> particip<span class=\"__1 _3\"></span>aci\u00f3n.<div class=\"c_1 w1d3 h1e gsa57\"><div class=\"t_1 m0_1 x6d h15 y6e ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Derivados de cobertura </div></div><div class=\"c_1 w85 h1d gsa58\"><div class=\"t_1 m0_1 x37 h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">-100 pb </div></div><div class=\"c_1 w12c h1d gsa59\"><div class=\"t_1 m0_1 x2d h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">-50 pb </div></div><div class=\"c_1 w13 h1d gsa5a\"><div class=\"t_1 m0_1 x26 h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">+50 pb </div></div><div class=\"c_1 w12c h1d gsa5b\"><div class=\"t_1 m0_1 x57 h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">+100pb </div></div><div class=\"c_1 w59 hdb gsa5c\"><div class=\"t_1 m0_1 xe h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Impacto en Patrimonio Neto: </div></div><div class=\"c_1 w59 h29 gsa5d\"><div class=\"t_1 m0_1 x58 h16 y6dd ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Consolidaci\u00f3n global </div></div><div class=\"c_1 w85 h29 gsa5e\"><div class=\"t_1 m0_1 x1b h16 y6dd ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(17.624) </div></div><div class=\"c_1 w12c h29 gsa5f\"><div class=\"t_1 m0_1 x26 h16 y6dd ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(8.579) </div></div><div class=\"c_1 w13 h29 gsa60\"><div class=\"t_1 m0_1 x22 h16 y6dd ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">8.140  </div></div><div class=\"c_1 w12c h29 gsa61\"><div class=\"t_1 m0_1 x12 h16 y6dd ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">15.866  </div></div><div class=\"c_1 w59 hdb gsa62\"><div class=\"t_1 m0_1 x58 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de la participaci\u00f3n </div></div><div class=\"c_1 w85 hdb gsa63\"><div class=\"t_1 m0_1 x12 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(7.526) </div></div><div class=\"c_1 w12c hdb gsa64\"><div class=\"t_1 m0_1 x26 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(3.613) </div></div><div class=\"c_1 w13 hdb gsa65\"><div class=\"t_1 m0_1 x22 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">3.338  </div></div><div class=\"c_1 w12c hdb gsa66\"><div class=\"t_1 m0_1 x22 h16 y6f ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">6.425  </div></div><div class=\"c_1 w2_1 h0_2 gsa67\"><div class=\"t_1 m0_1 x66 h2_1 yc72 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yc_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h11e y717 ff3_1 fsd fc2 sc0_1 ls4d ws0_1\">d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Riesgo<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>de solvencia  </span></span></div><div class=\"t_1 m0_1 x66 h2_1 yc73 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y7ca ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _13\"></span>31<span class=\"__1 _6\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"></span>endeudamiento <span class=\"__1 _13\"></span>financiero <span class=\"__1 _13\"></span>neto <span class=\"__1 _2d\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _2d\"></span>que <span class=\"__1 _13\"></span>figura <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>balance </div><div class=\"t_1 m0_1 x66 h2_1 y3ce ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidado <span class=\"__1 _6\"></span>adjun<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>ascen<span class=\"__1 _20\"></span>d\u00eda <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>2.990.407 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>eu<span class=\"__1 _3\"></span>ros <span class=\"__1 _6\"></span>tal como <span class=\"__1 _6\"></span>se m<span class=\"__1 _6\"></span>u<span class=\"__1 _3\"></span>estra en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>siguient<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>cuadr<span class=\"__1 _3\"></span>o </div><div class=\"t_1 m0_1 x66 h2_1 yc74 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.100.106 a 31 de dici<span class=\"__1 _20\"></span>em<span class=\"__1 _6\"></span>b<span class=\"__1 _3\"></span>re de 202<span class=\"ls19\">3)</span>: </div><div class=\"t_1 m0_1 x66 h10 y6a9 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w6f h1c gsa68\"><div class=\"t_1 m0_1 x1b h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w70 h1c gsa69\"><div class=\"t_1 m0_1 x1b h15 y6c ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1d4 h1e gsa6a\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas con entidades de cr\u00e9dito </div></div><div class=\"c_1 w6f h1e gsa6b\"><div class=\"t_1 m0_1 x2d h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.096.770  </div></div><div class=\"c_1 w70 h1e gsa6c\"><div class=\"t_1 m0_1 x2d h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.709.929  </div></div><div class=\"c_1 w1d4 h1e gsa6d\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones y empr\u00e9stitos </div></div><div class=\"c_1 w6f h1e gsa6e\"><div class=\"t_1 m0_1 x2d h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.835.718  </div></div><div class=\"c_1 w70 h1e gsa6f\"><div class=\"t_1 m0_1 x2d h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">2.107.100  </div></div><div class=\"c_1 w1d4 h1e gsa70\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Resto deudas financieras remuneradas </div></div><div class=\"c_1 w6f h1e gsa71\"><div class=\"t_1 m0_1 x3c h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">164.150  </div></div><div class=\"c_1 w70 h1e gsa72\"><div class=\"t_1 m0_1 x3c h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">148.061  </div></div><div class=\"c_1 w1d4 h1e gsa73\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financieros corrientes </div></div><div class=\"c_1 w6f h1e gsa74\"><div class=\"t_1 m0_1 x36 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(256.614) </div></div><div class=\"c_1 w70 h1e gsa75\"><div class=\"t_1 m0_1 x36 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(255.281) </div></div><div class=\"c_1 w1d4 h1e gsa76\"><div class=\"t_1 m0_1 x20 h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">Tesorer\u00eda y equivalentes </div></div><div class=\"c_1 w6f h1e gsa77\"><div class=\"t_1 m0_1 x1b h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(1.849.617) </div></div><div class=\"c_1 w70 h1e gsa78\"><div class=\"t_1 m0_1 x1b h16 y6e ff1_1 fs7 fc0_1 sc0_1 ls0_1 ws0_1\">(1.609.703) </div></div><div class=\"c_1 w1d4 h21 gsa79\"><div class=\"t_1 m0_1 x58 h15 y6e ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Endeudamiento financiero neto </div></div><div class=\"c_1 w6f h21 gsa7a\"><div class=\"t_1 m0_1 x2d h15 y6e ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">2.990.407 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w70 h21 gsa7b\"><div class=\"t_1 m0_1 x2d h15 y6e ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">3.100.106 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1d4 h1e gsa7c\"><div class=\"t_1 m0_1 x58 h15 y73 ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Deudas netas con recurso limitado </div></div><div class=\"c_1 w6f h1e gsa7d\"><div class=\"t_1 m0_1 x2d h15 y73 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">4.051.953 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w70 h1e gsa7e\"><div class=\"t_1 m0_1 x2d h15 y73 ff3_1 fs7 fc2 sc0_1 ls5 ws0_1\">4.001.840 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1d4 h1c gsa7f\"><div class=\"t_1 m0_1 x58 h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">Endeudamiento neto con recu<span class=\"__1 _3\"></span>rso<span class=\"__1 _6\"></span> </div></div><div class=\"c_1 w6f h1c gsa80\"><div class=\"t_1 m0_1 x1b h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(1.061.546) </div></div><div class=\"c_1 w70 h1c gsa81\"><div class=\"t_1 m0_1 x36 h15 y6c ff3_1 fs7 fc2 sc0_1 ls0_1 ws0_1\">(901.734) </div></div><div class=\"c_1 w2_1 h0_2 gsa67\"><div class=\"t_1 m0_1 x66 h10 yc79 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yc7a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yc7b ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>tra <span class=\"__1 _7\"></span>parte, <span class=\"__1 _7\"></span>pese <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eclasificaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>\u201cPasi<span class=\"__1 _3\"></span>vos <span class=\"__1 _7\"></span>vinculados <span class=\"__1 _13\"></span>con <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>corrient<span class=\"__1 _3\"></span>es <span class=\"__1 _13\"></span>man<span class=\"__1 _3\"></span>tenidos </div><div class=\"t_1 m0_1 x66 h2_1 yc7c ffc fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para <span class=\"__1 _c\"></span>la <span class=\"__1 _20\"></span>venta\u201d <span class=\"__1 _20\"></span>(nota <span class=\"__1 _c\"></span><span class=\"ff1_1\">5) <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>deuda <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _c\"></span>actividades <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>Cemento <span class=\"__1 _20\"></span>e <span class=\"__1 _c\"></span>Inmobiliaria <span class=\"__1 _20\"></span>por <span class=\"__1 _c\"></span>importe <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>7<span class=\"__1 _6\"></span>6<span class=\"__1 _3\"></span>6.398 </span></div><div class=\"t_1 m0_1 x66 h2_1 yc7d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>Deuda <span class=\"__1 _6\"></span>neta <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>recurs<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>limitado <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>incrementado co<span class=\"__1 _6\"></span>n <span class=\"__1 _6\"></span>res<span class=\"__1 _20\"></span>pecto<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>a\u00f1<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>anterior </div><div class=\"t_1 m0_1 x66 h2_1 yafd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente por<span class=\"__1 _3\"></span> el mayor endeuda<span class=\"__1 _3\"></span>miento del \u00e1rea<span class=\"__1 _3\"></span> de Servicios Medioambien<span class=\"__1 _3\"></span>tales (nota <span class=\"ls19\">20</span>). </div><div class=\"t_1 m0_1 x66 h2_1 yc7e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 y58f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tal y <span class=\"__1 _20\"></span>como se <span class=\"__1 _3\"></span>menciona <span class=\"__1 _20\"></span>m\u00e1s ampliamente<span class=\"__1 _3\"></span> en <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>nota <span class=\"ls19\">20</span> <span class=\"__1 _3\"></span>Pasivos fin<span class=\"__1 _3\"></span>ancieros<span class=\"__1 _3\"></span> no <span class=\"__1 _20\"></span>corrientes y c<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rrien<span class=\"__1 _3\"></span>tes, </div><div class=\"t_1 m0_1 x66 h2_1 yb99 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _6\"></span>junio <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>2022 <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>complet\u00f3 <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>refinanciaci\u00f3n <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el \u00e1rea <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Agua <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>1.100 <span class=\"__1 _6\"></span>millones <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 yc7f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros. <span class=\"__1 _13\"></span>Por <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>lado, <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>julio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2020, <span class=\"__1 _13\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>Medioambi<span class=\"__1 _3\"></span>ente <span class=\"__1 _13\"></span>Holding <span class=\"__1 _13\"></span>S.<span class=\"__1 _20\"></span>A. <span class=\"__1 _13\"></span>registr\u00f3, <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>desd<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x66 h2_1 yc80 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">entonces <span class=\"__1 _3\"></span>renov\u00f3 <span class=\"__1 _20\"></span>anualmente, un <span class=\"__1 _20\"></span>programa <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>pagar\u00e9s<span class=\"__1 _3\"></span> - <span class=\"__1 _20\"></span>Euro Com<span class=\"__1 _3\"></span>mercial <span class=\"__1 _3\"></span>Paper <span class=\"__1 _20\"></span>Programme <span class=\"__1 _3\"></span>(ECP)- <span class=\"__1 _3\"></span>en </div><div class=\"t_1 m0_1 x66 h2_1 yc81 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _7\"></span>mercado <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>cotiz<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Ir<span class=\"__1 _3\"></span>landa, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>u<span class=\"__1 _3\"></span>n <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>400 <span class=\"__1 _13\"></span>mill<span class=\"__1 _3\"></span>ones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros<span class=\"__1 _6\"></span>, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>octubre <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>2023 </div><div class=\"t_1 m0_1 x66 h2_1 y51 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">refinanci\u00f3 600<span class=\"__1 _3\"></span> millones de euros<span class=\"__1 _3\"></span> a trav\u00e9s de<span class=\"__1 _3\"></span> un bono y en<span class=\"__1 _3\"></span> octubre de <span class=\"__1 _3\"></span>2024 comp<span class=\"__1 _3\"></span>let\u00f3 la emisi\u00f3n d<span class=\"__1 _3\"></span>e un </div><div class=\"t_1 m0_1 x66 h2_1 yc82 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">nuevo <span class=\"__1 _2d\"> </span>bo<span class=\"__1 _6\"></span>n<span class=\"__1 _20\"></span>o <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>600 <span class=\"__1 _2d\"> </span>millones <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>euros. <span class=\"__1 _1a\"> </span>Fomento <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>Cons<span class=\"__1 _3\"></span>trucciones <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>Contra<span class=\"__1 _3\"></span>tas, <span class=\"__1 _2d\"> </span>S.A. </div><div class=\"t_1 m0_1 x66 h2_1 yc83 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">mantiene <span class=\"__1 _13\"></span>registrado <span class=\"__1 _2d\"></span>desde <span class=\"__1 _2d\"></span>noviembr<span class=\"__1 _3\"></span>e <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>2018 <span class=\"__1 _2d\"> </span>un <span class=\"__1 _2d\"></span>programa <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>pagar\u00e9s <span class=\"__1 _2d\"> </span>- <span class=\"__1 _2d\"> </span>Euro <span class=\"__1 _2d\"></span>Commercial<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"></span>Paper </div><div class=\"t_1 m0_1 x66 h2_1 yc84 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Programme (ECP)- en <span class=\"__1 _6\"></span>ese mismo mercado por <span class=\"__1 _6\"></span>un<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>importe de <span class=\"__1 _6\"></span>6<span class=\"__1 _3\"></span>00 m<span class=\"__1 _6\"></span>ill<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>euros<span class=\"ls14\">. <span class=\"__1 _6\"></span></span>Adici<span class=\"__1 _3\"></span>onalmente, </div><div class=\"t_1 m0_1 x66 h2_1 yc85 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">durante el ejer<span class=\"__1 _3\"></span>cicio 2024 s<span class=\"__1 _3\"></span>e han renovado<span class=\"__1 _3\"></span> y contratad<span class=\"__1 _3\"></span>o tambi\u00e9n nuevas<span class=\"__1 _3\"></span> facilidades de fin<span class=\"__1 _3\"></span>anciaci\u00f3n<span class=\"__1 _3\"></span> en </div><div class=\"t_1 m0_1 x66 h2_1 yc86 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">forma de p\u00f3lizas de<span class=\"__1 _3\"></span> cr\u00e9dito y pr\u00e9s<span class=\"__1 _3\"></span>tamos bilateral<span class=\"__1 _3\"></span>es<span class=\"ls14\">. </span> </div><div class=\"t_1 m0_1 x66 h2_1 yc87 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x66 h2_1 yc88 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estas <span class=\"__1 _1a\"> </span>operacione<span class=\"__1 _3\"></span>s <span class=\"__1 _1a\"> </span>han <span class=\"__1 _1a\"> </span>permitido <span class=\"__1 _1a\"> </span>seguir<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>reforzando <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>proceso <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>solvencia <span class=\"__1 _1a\"> </span>fin<span class=\"__1 _3\"></span>anciera <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>permiten<span class=\"__1 _20\"></span> </div><div class=\"t_1 m0_1 x66 h2_1 ycf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">continuar <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diversificaci\u00f3n<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>fuentes <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n; <span class=\"__1 _6\"></span>contribuyendo <span class=\"__1 _6\"></span>to<span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>ello <span class=\"__1 _7\"></span>a </div><div class=\"t_1 m0_1 x66 h2_1 y70b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">conseguir <span class=\"__1 _13\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>estructura<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _7\"></span>mucho <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _13\"></span>s\u00f3lida <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>eficiente, <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>importes, <span class=\"__1 _7\"></span>plazos <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>costes <span class=\"__1 _13\"></span>de </div><div class=\"t_1 m0_1 x66 h2_1 yc89 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">financiaci\u00f3n adecua<span class=\"__1 _3\"></span>dos a la natural<span class=\"__1 _3\"></span>eza de las distintas <span class=\"__1 _3\"></span>\u00e1reas de negoci<span class=\"__1 _3\"></span>o. </div><div class=\"t_1 m0_1 x5b h2_1 yc8a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _8\"> </span> </div></div>e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">El Grupo FCC est\u00e1 expuesto a riesgo de<span class=\"__1 _3\"></span> liquidez </span></span>El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>lleva <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>cabo <span class=\"__1 _20\"></span>sus <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>sectores <span class=\"__1 _3\"></span>que <span class=\"__1 _c\"></span>requieren <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>alto <span class=\"__1 _3\"></span>nivel <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>financiaci\u00f3n, <span class=\"__1 _20\"></span>habiendo obtenido hasta la<span class=\"__1 _3\"></span> fecha un<span class=\"__1 _3\"></span>a financiaci<span class=\"__1 _3\"></span>\u00f3n adecuada pa<span class=\"__1 _3\"></span>ra llevar<span class=\"__1 _3\"></span> a cabo sus ope<span class=\"__1 _3\"></span>raciones. No<span class=\"__1 _3\"></span> obstante, el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _6\"></span>no<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>puede <span class=\"__1 _7\"></span>garantizar<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>as <span class=\"__1 _6\"></span>circunstancias <span class=\"__1 _7\"></span>relativa<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obtenci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yan <span class=\"__1 _6\"></span>a continuar en el futur<span class=\"__1 _3\"></span>o. La capacidad del Grupo para obtener financiaci<span class=\"__1 _3\"></span>\u00f3n depende de muchos factores,<span class=\"__1 _3\"></span> muchos de los cuales se encuentran fuera<span class=\"__1 _3\"></span> de su control.<span class=\"__1 _3\"></span> Hist\u00f3ricamente,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>sido<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>capaz <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>renovar <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _6\"></span>financi<span class=\"__1 _3\"></span>eros <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>espera <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>eguir haci\u00e9ndolo durante los <span class=\"__1 _6\"></span>pr\u00f3xim<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>oce meses. <span class=\"__1 _6\"></span>No<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>obs<span class=\"__1 _3\"></span>tante, la <span class=\"__1 _6\"></span>capacid<span class=\"__1 _3\"></span>ad para <span class=\"__1 _6\"></span>ren<span class=\"__1 _3\"></span>ovar su <span class=\"__1 _6\"></span>financiaci<span class=\"__1 _3\"></span>\u00f3n depende <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>diversos <span class=\"__1 _14\"> </span>factores, <span class=\"__1 _14\"> </span>muchos <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>cuales <span class=\"__1 _14\"> </span>no <span class=\"__1 _38\"> </span>dependen <span class=\"__1 _38\"> </span>del <span class=\"__1 _14\"> </span>Grupo, <span class=\"__1 _14\"> </span>tales <span class=\"__1 _14\"> </span>como <span class=\"__1 _38\"> </span>las condiciones <span class=\"__1 _7\"></span>generales <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ec<span class=\"__1 _3\"></span>onom\u00eda, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>disp<span class=\"__1 _3\"></span>onibilidad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>fondos <span class=\"__1 _7\"></span>para <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>r\u00e9stamos <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>parte <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> inversores <span class=\"__1 _20\"></span>privados y <span class=\"__1 _20\"></span>de las<span class=\"__1 _3\"></span> in<span class=\"__1 _3\"></span>stituciones <span class=\"__1 _20\"></span>financieras <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>l\u00edtic<span class=\"__1 _20\"></span>a monetaria<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>erc<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>que opera.  Unas <span class=\"__1 _32\"> </span>condiciones <span class=\"__1 _1a\"> </span>negativas  de  los  m<span class=\"__1 _3\"></span>ercados <span class=\"__1 _32\"> </span>de  deuda <span class=\"__1 _32\"> </span>podr\u00edan <span class=\"__1 _32\"> </span>obstaculiz<span class=\"__1 _3\"></span>ar  o  i<span class=\"__1 _3\"></span>mpedir  la capacidad  del  Gru<span class=\"__1 _3\"></span>po  para  renovar  su  finan<span class=\"__1 _3\"></span>ciaci\u00f3n.  El  Gru<span class=\"__1 _3\"></span>po,  por  tanto,<span class=\"__1 _3\"></span>  no  puede  garan<span class=\"__1 _3\"></span>tizar  su capacidad <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>ren<span class=\"__1 _3\"></span>ovaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>cr\u00e9dito <span class=\"__1 _2f\"> </span>y <span class=\"__1 _2e\"> </span>emisiones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2f\"> </span>bo<span class=\"__1 _6\"></span>nos<span class=\"__1 _3\"></span> <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>t\u00e9rminos<span class=\"__1 _3\"></span> econ\u00f3micamente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>atractivos. <span class=\"__1 _1a\"> </span>La <span class=\"__1 _1a\"> </span>incapacidad <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>renovar <span class=\"__1 _1a\"> </span>dicha <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>asegurarla <span class=\"__1 _1a\"> </span>en t\u00e9rminos <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>eptables, <span class=\"__1 _6\"></span>podr\u00ed<span class=\"__1 _20\"></span>a <span class=\"__1 _6\"></span>impactar <span class=\"__1 _6\"></span>negativam<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>liquidez <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su capacidad <span class=\"__1 _6\"></span>para<span class=\"__1 _3\"></span> cubrir las necesidad<span class=\"__1 _3\"></span>es de capital circu<span class=\"__1 _3\"></span>lante. Para  g<span class=\"__1 _3\"></span>estionar <span class=\"__1 _1a\"> </span>de  forma<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>adecuada <span class=\"__1 _1a\"> </span>este  riesg<span class=\"__1 _3\"></span>o, <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>Grupo  lleva<span class=\"__1 _3\"></span>  un <span class=\"__1 _1a\"> </span>exhaustivo  s<span class=\"__1 _3\"></span>eguimiento<span class=\"__1 _3\"></span>  de <span class=\"__1 _1a\"> </span>los vencimientos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>todas <span class=\"__1 _6\"></span>las financiaciones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cada <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>empresas <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>fin <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tener cerradas con <span class=\"__1 _6\"></span>antelaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n suficiente las <span class=\"__1 _6\"></span>ren<span class=\"__1 _3\"></span>ovaciones de las <span class=\"__1 _6\"></span>mismas en <span class=\"__1 _6\"></span>las mejores condiciones <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> mercados <span class=\"__1 _6\"></span>ofrezcan, <span class=\"__1 _6\"></span>analizando <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cada <span class=\"__1 _7\"></span>caso <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>idoneidad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>financiaci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>estudiand<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>caso alternativas en <span class=\"__1 _6\"></span>aqu<span class=\"__1 _3\"></span>ellas donde <span class=\"__1 _6\"></span>las condiciones sean <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>\u00e1s <span class=\"__1 _6\"></span>desfav<span class=\"__1 _3\"></span>orables. Adem\u00e1s, con <span class=\"__1 _6\"></span>el fin <span class=\"__1 _6\"></span>de mitigar el <span class=\"__1 _6\"></span>riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>liquidez, el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>pres<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>diferentes mercados, <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>facilitar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>conse<span class=\"__1 _3\"></span>cuci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> l\u00edneas de financiaci<span class=\"__1 _3\"></span>\u00f3n. El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>presenta <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>siguiente <span class=\"__1 _6\"></span>calendario <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>vencimientos <span class=\"__1 _6\"></span>contractuales <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>deuda <span class=\"__1 _7\"></span>bruta <span class=\"__1 _6\"></span>exte<span class=\"__1 _6\"></span>rna <span class=\"__1 _6\"></span>no corriente, excluidos los <span class=\"__1 _6\"></span>der<span class=\"__1 _20\"></span>ivado<span class=\"__1 _6\"></span>s,<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024. La <span class=\"__1 _6\"></span>deuda bruta externa corriente tiene un <span class=\"__1 _13\"></span>venci<span class=\"__1 _3\"></span>miento <span class=\"__1 _13\"></span>inferi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>doce <span class=\"__1 _7\"></span>meses, <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exi<span class=\"__1 _3\"></span>stiendo <span class=\"__1 _7\"></span>dife<span class=\"__1 _6\"></span>rencias <span class=\"__1 _13\"></span>sig<span class=\"__1 _3\"></span>nificativas <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>su <span class=\"__1 _7\"></span>vencimiento contractual y su valor <span class=\"__1 _3\"></span>contab<span class=\"__1 _3\"></span>le:<span class=\"ff5 fs5\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030<span class=\"ls0_1\"> </span>y siguientes TOTAL 1.917.624  1.015.292  153.629  1.125.088  1.174.246  5.385.879 <span class=\"ls0_1\"> </span>La casi totalid<span class=\"__1 _3\"></span>ad de la <span class=\"__1 _20\"></span>deuda financiera bruta <span class=\"__1 _3\"></span>que figu<span class=\"__1 _3\"></span>ra en el <span class=\"__1 _3\"></span>balance, por <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 5.082.25<span class=\"__1 _3\"></span>4 miles de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>no <span class=\"__1 _7\"></span>tiene <span class=\"__1 _13\"></span>recurs<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _7\"></span>dominante, <span class=\"__1 _7\"></span>destacando <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>deuda <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>segmen<span class=\"__1 _3\"></span>to <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n Integral <span class=\"__1 _2f\"> </span>del <span class=\"__1 _2f\"> </span>Agu<span class=\"__1 _3\"></span>a <span class=\"__1 _2f\"> </span>por <span class=\"__1 _2f\"> </span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>2.<span class=\"__1 _3\"></span>204.837 <span class=\"__1 _35\"> </span>miles <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>euros, <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>del <span class=\"__1 _2f\"> </span>segmento <span class=\"__1 _2f\"> </span>de <span class=\"__1 _35\"> </span>Servicios Medioambientales p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>2.877.417 <span class=\"__1 _3\"></span>miles de euros a<span class=\"__1 _3\"></span> 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024. A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>presenta <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>fondo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>maniobra <span class=\"__1 _6\"></span>positivo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span><span class=\"ls9\">2.</span>185.370 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros (2.198.585 mile<span class=\"__1 _3\"></span>s de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 20<span class=\"ls9\">23<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span></span>Con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>fin <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>gestionar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>riesgo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>liquidez, <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>disp<span class=\"__1 _3\"></span>one <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>202<span class=\"__1 _6\"></span>4 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>46.075 miles de<span class=\"__1 _3\"></span> eur<span class=\"__1 _3\"></span>os en <span class=\"__1 _3\"></span>l\u00edneas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _3\"></span>bilateral<span class=\"__1 _3\"></span> no <span class=\"__1 _3\"></span>dispu<span class=\"__1 _3\"></span>estas, y <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un import<span class=\"__1 _3\"></span>e de <span class=\"__1 _20\"></span>1.445.724 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>tesorer\u00eda, <span class=\"__1 _20\"></span>adem\u00e1s de <span class=\"__1 _20\"></span>los siguien<span class=\"__1 _3\"></span>tes <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>finan<span class=\"__1 _3\"></span>cieros <span class=\"__1 _3\"></span>corrientes <span class=\"__1 _20\"></span>y equivalent<span class=\"__1 _3\"></span>es de <span class=\"__1 _20\"></span>tesorer\u00eda, cuyos vencimient<span class=\"__1 _3\"></span>os se muestran a c<span class=\"__1 _3\"></span>ontinuaci\u00f3n: Miles de Euros Importe 1-3 meses 3-6 meses 6-9 meses 9-12 meses Otros activos financieros corrientes 256.614  32.907  18.676  18.615  186.416  Miles de Euros Importe 1 mes 1-2 meses 2-3 meses Equivalentes de tesorer\u00eda 403.893  192.801    <span class=\"ls0_1\">- </span>211.092  f)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3c\"> </span><span class=\"ff3_1\">Riesgo de concentraci\u00f3n  </span></span>Es <span class=\"__1 _2d\"></span>el <span class=\"__1 _2d\"></span>riesgo <span class=\"__1 _13\"></span>derivado <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"> </span>concentraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>operaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>bajo <span class=\"__1 _2d\"> </span>unas <span class=\"__1 _2d\"></span>caracter\u00edsticas comunes, se distribuy<span class=\"__1 _3\"></span>e de la sig<span class=\"__1 _3\"></span>uiente manera:<span class=\"__1 _3\"></span> \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Fuentes de financiaci\u00f3n: Con objeto de <span class=\"__1 _6\"></span>diversifi<span class=\"__1 _3\"></span>car este <span class=\"__1 _6\"></span>ri<span class=\"__1 _3\"></span>esgo, el Grupo <span class=\"__1 _6\"></span>trabaja<span class=\"__1 _3\"></span> con <span class=\"__1 _6\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>n\u00fa<span class=\"__1 _3\"></span>mero </span></span>elevado <span class=\"__1 _20\"></span>de entid<span class=\"__1 _3\"></span>ades <span class=\"__1 _20\"></span>financieras <span class=\"__1 _20\"></span>y mercad<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>capitales <span class=\"__1 _3\"></span>tanto <span class=\"__1 _20\"></span>nacionales <span class=\"__1 _20\"></span>como i<span class=\"__1 _3\"></span>nternacionales<span class=\"__1 _3\"></span> para la obtenci<span class=\"__1 _3\"></span>\u00f3n de financiaci\u00f3n.<span class=\"__1 _3\"></span> \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Mercados<span class=\"__1 _3\"></span>/Geograf\u00eda <span class=\"__1 _38\"> </span>(dom\u00e9stico, <span class=\"__1 _38\"> </span>extranjero): <span class=\"__1 _38\"> </span>El <span class=\"__1 _18\"> </span>Grupo <span class=\"__1 _38\"> </span>o<span class=\"__1 _6\"></span>p<span class=\"__1 _20\"></span>era <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>una <span class=\"__1 _18\"> </span>gran <span class=\"__1 _38\"> </span>diversidad <span class=\"__1 _18\"> </span>de </span></span>mercados  tanto  nacionales  como  internacionales,  estando  la  deuda <span class=\"__1 _2c\"> </span>concentr<span class=\"__1 _3\"></span>ada  en <span class=\"__1 _2c\"> </span>euros principalmente y <span class=\"__1 _3\"></span>el resto en divers<span class=\"__1 _3\"></span>os mercados intern<span class=\"__1 _20\"></span>acionales, con diferentes divisas.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Productos:  El <span class=\"__1 _2c\"> </span>Grupo <span class=\"__1 _2c\"> </span>utiliza <span class=\"__1 _2c\"> </span>diversos <span class=\"__1 _2c\"> </span>productos <span class=\"__1 _2c\"> </span>financieros<span class=\"__1 _3\"></span>: <span class=\"__1 _2c\"> </span>pr\u00e9stamos, <span class=\"__1 _2c\"> </span>cr\u00e9ditos, <span class=\"__1 _14\"> </span>pagar\u00e9s  y </span></span>obligaciones, operaci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes <span class=\"__1 _3\"></span>sindicadas y des<span class=\"__1 _3\"></span>cuentos, etc<span class=\"__1 _3\"></span>.  \u2022<span class=\"ffb\"> <span class=\"__1 _3f\"> </span><span class=\"ff1_1\">Divisa: El <span class=\"__1 _6\"></span>Grupo se <span class=\"__1 _6\"></span>financia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>a trav\u00e9s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>una<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>diversidad de <span class=\"__1 _6\"></span>monedas, que <span class=\"__1 _6\"></span>corresp<span class=\"__1 _3\"></span>onde <span class=\"__1 _6\"></span>al pa\u00eds <span class=\"__1 _6\"></span>de </span></span>la inversi\u00f3n.  El <span class=\"__1 _6\"></span>proceso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>planificaci\u00f3n <span class=\"__1 _6\"></span>estrat\u00e9gica<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>identifica <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>objetivos <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>alcanz<span class=\"__1 _3\"></span>ar <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>cada <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de las <span class=\"__1 _6\"></span>\u00e1reas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>tividad <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>f<span class=\"__1 _3\"></span>unci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>ejoras <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>im<span class=\"__1 _3\"></span>plantar, <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>oportunida<span class=\"__1 _3\"></span>des <span class=\"__1 _6\"></span>del m<span class=\"__1 _6\"></span>ercad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>del nivel <span class=\"__1 _6\"></span>de riesgo <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>se considera <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>eptable. El <span class=\"__1 _6\"></span>proceso <span class=\"__1 _6\"></span>sirve de <span class=\"__1 _6\"></span>base para <span class=\"__1 _6\"></span>la elaboraci\u00f3n <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>planes operativos que concr<span class=\"__1 _3\"></span>etan las metas <span class=\"__1 _3\"></span>a alcanzar en cad<span class=\"__1 _20\"></span>a e<span class=\"__1 _6\"></span>jerci<span class=\"__1 _3\"></span>cio. Para <span class=\"__1 _c\"></span>mitigar <span class=\"__1 _20\"></span>los <span class=\"__1 _c\"></span>riesgos <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>mercado <span class=\"__1 _20\"></span>inherentes <span class=\"__1 _c\"></span>a <span class=\"__1 _20\"></span>cada <span class=\"__1 _c\"></span>l\u00ednea <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>negocio, <span class=\"__1 _c\"></span>el <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _c\"></span>mantiene <span class=\"__1 _20\"></span>una <span class=\"__1 _c\"></span>posici\u00f3n diversificada <span class=\"__1 _3\"></span>entre negoci<span class=\"__1 _20\"></span>os relacionados con <span class=\"__1 _3\"></span>la cons<span class=\"__1 _3\"></span>trucci\u00f3n <span class=\"__1 _20\"></span>y gesti\u00f3n de in<span class=\"__1 _3\"></span>fraestructur<span class=\"__1 _3\"></span>as, prestaci<span class=\"__1 _3\"></span>\u00f3n de <span class=\"__1 _20\"></span>servicios <span class=\"__1 _20\"></span>medioambientales <span class=\"__1 _c\"></span>y ge<span class=\"__1 _3\"></span>sti\u00f3n <span class=\"__1 _20\"></span>integral <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>agua<span class=\"ls14\">. <span class=\"__1 _20\"></span><span class=\"ls0_1\">En <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>\u00e1mbito <span class=\"__1 _20\"></span>de la <span class=\"__1 _c\"></span>diversificaci\u00f3n <span class=\"__1 _20\"></span>geogr\u00e1fica<span class=\"__1 _3\"></span>, </span></span>en <span class=\"__1 _1a\"> </span>2024 <span class=\"__1 _1a\"> </span>el<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>peso <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>actividad <span class=\"__1 _1a\"> </span>exteri<span class=\"__1 _3\"></span>or <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>sid<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span><span class=\"ls19\">51<span class=\"__1 _6\"></span></span>%<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>total<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _2d\"> </span>ventas, <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>especial importancia en las ac<span class=\"__1 _3\"></span>tividades de Ser<span class=\"__1 _3\"></span>vicios medi<span class=\"__1 _3\"></span>oambientales <span class=\"__1 _3\"></span>y Construcci\u00f3n de<span class=\"__1 _3\"></span> infraestructuras.<span class=\"__1 _5f\"> </span>g)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Ri<span class=\"__1 _6\"></span>esgo de cr\u00e9<span class=\"__1 _3\"></span>dito  </span></span>La  prestaci<span class=\"__1 _3\"></span>\u00f3n  de <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _32\"> </span>o  la <span class=\"__1 _1a\"> </span>aceptaci\u00f3n  de <span class=\"__1 _1a\"> </span>encargos  de <span class=\"__1 _32\"> </span>clientes, <span class=\"__1 _1a\"> </span>cuya  solvencia <span class=\"__1 _1a\"> </span>financiera  n<span class=\"__1 _3\"></span>o estuviera garan<span class=\"__1 _3\"></span>tizada en <span class=\"__1 _20\"></span>el momento d<span class=\"__1 _3\"></span>e la ac<span class=\"__1 _20\"></span>eptaci\u00f3n, o en <span class=\"__1 _3\"></span>su d<span class=\"__1 _3\"></span>efecto, que<span class=\"__1 _3\"></span> no s<span class=\"__1 _3\"></span>e conociera <span class=\"__1 _20\"></span>o pudiera evaluar <span class=\"__1 _20\"></span>tal situa<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>el Grup<span class=\"__1 _3\"></span>o, <span class=\"__1 _3\"></span>as\u00ed <span class=\"__1 _20\"></span>como situaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>bre<span class=\"__1 _3\"></span>venidas <span class=\"__1 _20\"></span>durante la <span class=\"__1 _20\"></span>prestaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>servicio o <span class=\"__1 _20\"></span>ejecuci\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>encargo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>pudieran <span class=\"__1 _c\"></span>afectar <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>situaci\u00f3n <span class=\"__1 _20\"></span>financiera <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>dicho <span class=\"__1 _20\"></span>cliente, <span class=\"__1 _c\"></span>pueden <span class=\"__1 _20\"></span>producir un riesgo de cobro d<span class=\"__1 _3\"></span>e las can<span class=\"__1 _3\"></span>tidades adeudadas.  El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>se encarga <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>solicitar <span class=\"__1 _6\"></span>inf<span class=\"__1 _3\"></span>ormes <span class=\"__1 _6\"></span>comerciale<span class=\"__1 _20\"></span>s <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>evaluar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>solvencia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>client<span class=\"__1 _3\"></span>es previamente <span class=\"__1 _1a\"> </span>a  la<span class=\"__1 _20\"></span>  contrata<span class=\"__1 _3\"></span>ci\u00f3n, <span class=\"__1 _1a\"> </span>as\u00ed  c<span class=\"__1 _3\"></span>omo <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>realizar <span class=\"__1 _1a\"> </span>un <span class=\"__1 _32\"> </span>seguimient<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>permane<span class=\"__1 _3\"></span>nte <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _32\"> </span>mismos,<span class=\"__1 _20\"></span> teniendo <span class=\"__1 _6\"></span>habilitado <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>cedimiento <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>seguir <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>impago. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>clientes <span class=\"__1 _6\"></span>p\u00fablicos<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>el Grupo  tiene  la<span class=\"__1 _3\"></span>  pol\u00edtica  de<span class=\"__1 _3\"></span>  no  aceptar<span class=\"__1 _3\"></span>  expedientes <span class=\"__1 _32\"> </span>que  no  cuen<span class=\"__1 _3\"></span>ten  con  presu<span class=\"__1 _3\"></span>puesto  asignado  y<span class=\"__1 _3\"></span> aprobaci\u00f3n <span class=\"__1 _14\"> </span>econ\u00f3mica. <span class=\"__1 _14\"> </span>Las <span class=\"__1 _14\"> </span>ofertas <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>exceden <span class=\"__1 _2c\"> </span>un <span class=\"__1 _38\"> </span>determinad<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"> </span>periodo <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>cobro <span class=\"__1 _14\"> </span>deben <span class=\"__1 _14\"> </span>ser autorizadas <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Direcci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Finanzas. <span class=\"__1 _1a\"> </span>Asimismo, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>realiza <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>seguimiento <span class=\"__1 _1a\"> </span>permanente <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la morosidad en los distin<span class=\"__1 _3\"></span>tos comit\u00e9s de dire<span class=\"__1 _20\"></span>cci\u00f3n.  Se <span class=\"__1 _6\"></span>ha calculado <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>m\u00e1ximo nivel <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>exposi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _6\"></span>al riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito, siendo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>det<span class=\"__1 _3\"></span>alle <span class=\"__1 _6\"></span>del im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>a 31 de diciembre de<span class=\"__1 _3\"></span> 2024 y de 2023 el que <span class=\"__1 _3\"></span>se muestra en<span class=\"__1 _3\"></span> el cuadro sigu<span class=\"__1 _3\"></span>iente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos financieros concedidos (nota 14) 1.505.772  1.092.422  Deudores comerciales y otras cuentas a cobrar (nota 16) 3.124.006  2.886.531  Activos por derivados financieros (nota 23) 34.216  30.445  Efectivo y otros activos l\u00edquidos equivalentes (nota 17) 1.849.617  1.609.703  Avales y garant\u00edas concedidas (nota 26) 4.543.201  5.041.504  TOTAL 11.056.812 <span class=\"ls0_1\"> </span>10.660.605 <span class=\"ls0_1\"> </span>Con car\u00e1cter general<span class=\"__1 _3\"></span>, el Gr<span class=\"__1 _3\"></span>upo no dispone<span class=\"__1 _3\"></span> de garant\u00edas cola<span class=\"__1 _3\"></span>terales o mej<span class=\"__1 _3\"></span>oras para redu<span class=\"__1 _3\"></span>cir el riesgo d<span class=\"__1 _3\"></span>e cr\u00e9dito, ni para l<span class=\"__1 _3\"></span>os activos financieros, ni par<span class=\"__1 _3\"></span>a las cuentas a cobrar de<span class=\"__1 _20\"></span> t<span class=\"__1 _6\"></span>r\u00e1fic<span class=\"__1 _3\"></span>o. Si bien cabe s<span class=\"__1 _3\"></span>e\u00f1alar que en el caso de determinados contratos<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> actividad de Aguas en su mayor\u00eda concesiones afectas<span class=\"__1 _3\"></span> a la CINIIF <span class=\"__1 _2d\"> </span>12, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>solicitan <span class=\"__1 _2d\"> </span>fianzas <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>abonad<span class=\"__1 _3\"></span>os, <span class=\"__1 _2d\"> </span>asimismo <span class=\"__1 _2d\"> </span>existen <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>canismos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>compensaci\u00f3n <span class=\"__1 _2d\"> </span>en determinados <span class=\"__1 _7\"></span>contratos, <span class=\"__1 _13\"></span>mayoritaria<span class=\"__1 _3\"></span>mente <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncesiones <span class=\"__1 _13\"></span>afec<span class=\"__1 _3\"></span>tas <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>CINIIF <span class=\"__1 _7\"></span>12 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> Aguas, <span class=\"__1 _2d\"></span>Servicios <span class=\"__1 _2d\"></span>Medioambientales <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>Concesi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s, <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>permiten <span class=\"__1 _2d\"></span>garantiza<span class=\"__1 _3\"></span>r <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>recuperaci\u00f3n <span class=\"__1 _13\"></span>de cr\u00e9ditos otorgados para<span class=\"__1 _3\"></span> financiar c\u00e1non<span class=\"__1 _3\"></span>es iniciales ant<span class=\"__1 _3\"></span>icipados o planes d<span class=\"__1 _3\"></span>e inversi\u00f3n. Respecto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>calidad <span class=\"__1 _1a\"> </span>crediticia<span class=\"__1 _3\"></span>, <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _2d\"> </span>aplica <span class=\"__1 _1a\"> </span>su <span class=\"__1 _2d\"></span>mejor <span class=\"__1 _1a\"> </span>criteri<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>deteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rar <span class=\"__1 _2d\"></span>aquellos <span class=\"__1 _2d\"> </span>activos financieros <span class=\"__1 _3\"></span>en lo<span class=\"__1 _3\"></span>s que<span class=\"__1 _3\"></span> se <span class=\"__1 _20\"></span>espera se in<span class=\"__1 _3\"></span>currir\u00e1 <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>crediticias<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span> lo <span class=\"__1 _3\"></span>largo <span class=\"__1 _3\"></span>de t<span class=\"__1 _3\"></span>oda su<span class=\"__1 _3\"></span> vida <span class=\"__1 _3\"></span>(nota <span class=\"__1 _3\"></span>3.i). El <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>analiza <span class=\"__1 _1a\"> </span>peri\u00f3dicamente <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>evoluci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>rating <span class=\"__1 _1a\"> </span>p\u00fablico <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>tiene exposici\u00f3n. h)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Riesgo<span class=\"__1 _6\"></span>s <span class=\"__1 _3\"></span>derivados de la i<span class=\"__1 _3\"></span>nvasi\u00f3n rusa de Ucran<span class=\"__1 _3\"></span>ia </span></span>El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>no <span class=\"__1 _13\"></span>lleva <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>cabo <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span>ctividades <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>Rusia, <span class=\"__1 _13\"></span>Ucran<span class=\"__1 _3\"></span>ia <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>Biel<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rru<span class=\"__1 _3\"></span>sia, <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _13\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>invasi\u00f3n <span class=\"__1 _13\"></span>rusa <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e Ucrania y las <span class=\"__1 _6\"></span>posteri<span class=\"__1 _3\"></span>ores sanciones, no <span class=\"__1 _6\"></span>han tenid<span class=\"__1 _3\"></span>o un <span class=\"__1 _6\"></span>efecto directo sobre las actividades que realiza. No <span class=\"__1 _2d\"> </span>obstante, <span class=\"__1 _2d\"> </span>s\u00ed <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>visto <span class=\"__1 _2d\"> </span>expuesto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _2d\"></span>efectos <span class=\"__1 _1a\"> </span>indirectos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>tales <span class=\"__1 _1a\"> </span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>encareci<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ient<span class=\"__1 _3\"></span>o <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>las materias pri<span class=\"__1 _3\"></span>mas, especialmente <span class=\"__1 _3\"></span>el coste de la<span class=\"__1 _3\"></span> energ\u00eda, <span class=\"__1 _3\"></span>la disrupci\u00f3n de las cadena<span class=\"__1 _20\"></span>s de suministros.<span class=\"__1 _5f\"> </span>A <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>vist<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _13\"></span>lo <span class=\"__1 _7\"></span>anterior <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _13\"></span>re<span class=\"__1 _3\"></span>visado <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>hip\u00f3tesis <span class=\"__1 _7\"></span>utilizadas <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>evaluaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>dicios <span class=\"__1 _7\"></span>de deterioro <span class=\"__1 _6\"></span>de sus <span class=\"__1 _6\"></span>principale<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>activos <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>financier<span class=\"__1 _3\"></span>os, <span class=\"__1 _6\"></span>contemplan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>entre otros <span class=\"__1 _6\"></span>factores el <span class=\"__1 _6\"></span>incremento de  los <span class=\"__1 _2c\"> </span>tipos  de  inter\u00e9s  de  referencia, <span class=\"__1 _2c\"> </span>poniendo  especial  \u00e9nfasis  en  el <span class=\"__1 _2c\"> </span>fondo  de <span class=\"__1 _2c\"> </span>comercio  y  ha determinado que<span class=\"__1 _3\"></span> no proced<span class=\"__1 _3\"></span>e dotar deterioro algun<span class=\"__1 _3\"></span>o (nota <span class=\"ls9\">7)</span>. Dado que <span class=\"__1 _20\"></span>el Grupo<span class=\"__1 _3\"></span> no <span class=\"__1 _20\"></span>opera en <span class=\"__1 _20\"></span>los mercado<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>geogr\u00e1fi<span class=\"__1 _3\"></span>cos <span class=\"__1 _3\"></span>mencionados, <span class=\"__1 _20\"></span>no<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>se ha <span class=\"__1 _20\"></span>puesto de <span class=\"__1 _20\"></span>manifiesto un <span class=\"__1 _13\"></span>in<span class=\"__1 _3\"></span>cremento <span class=\"__1 _13\"></span>significa<span class=\"__1 _20\"></span>tivo <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cr<span class=\"__1 _3\"></span>\u00e9dito <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>sus <span class=\"__1 _7\"></span>activos <span class=\"__1 _13\"></span>financieros, <span class=\"__1 _7\"></span>por <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>han practicado <span class=\"__1 _6\"></span>deterioros <span class=\"__1 _6\"></span>adicionales <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>vienen <span class=\"__1 _7\"></span>siendo <span class=\"__1 _7\"></span>habituales <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _6\"></span>distintas <span class=\"__1 _7\"></span>actividades <span class=\"__1 _6\"></span>que realiza. <span class=\"__1 _6\"></span>Adicional<span class=\"__1 _3\"></span>mente <span class=\"__1 _6\"></span>tampoco <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han <span class=\"__1 _6\"></span>pues<span class=\"__1 _3\"></span>to <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>manifiest<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>dificultades en <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>capacidad<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo para  obtener  financia<span class=\"__1 _3\"></span>ci\u00f3n  tal  y  co<span class=\"__1 _3\"></span>mo  demuestran <span class=\"__1 _32\"> </span>las  operaciones  c<span class=\"__1 _3\"></span>erradas  duran<span class=\"__1 _3\"></span>te  el  ejercicio. (nota <span class=\"ls9\">20<span class=\"ls17\">).</span></span> La <span class=\"__1 _1a\"> </span>citada <span class=\"__1 _32\"> </span>invasi\u00f3n <span class=\"__1 _1a\"> </span>ha <span class=\"__1 _1a\"> </span>tenido <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>tanto <span class=\"__1 _32\"> </span>un <span class=\"__1 _1a\"> </span>impacto <span class=\"__1 _1a\"> </span>limitado <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>el  Gru<span class=\"__1 _3\"></span>po, <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>lo <span class=\"__1 _1a\"> </span>que  los <span class=\"__1 _1a\"> </span>estados<span class=\"__1 _3\"></span> financieros <span class=\"__1 _20\"></span>consolidados <span class=\"__1 _3\"></span>se <span class=\"__1 _20\"></span>han elaborad<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>acuerdo con<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>principio <span class=\"__1 _20\"></span>de e<span class=\"__1 _3\"></span>mpresa <span class=\"__1 _3\"></span>en <span class=\"__1 _20\"></span>funcionamiento,<span class=\"__1 _3\"></span> al considerar que l<span class=\"__1 _3\"></span>os efect<span class=\"__1 _3\"></span>os descritos no pon<span class=\"__1 _3\"></span>en en duda la continuidad de<span class=\"__1 _3\"></span> sus actividades.<span class=\"__1 _3\"></span> i)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff3_1\">Riesgos derivados del ca<span class=\"__1 _3\"></span>mbio clim\u00e1tico  </span></span>La<span class=\"ls0_1\"> <span class=\"__1 _7\"></span>realizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>llev<span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>pueden <span class=\"__1 _7\"></span>recibir <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>impacto <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ondicione<span class=\"__1 _3\"></span>s </span>clim\u00e1ticas ad<span class=\"__1 _20\"></span>v<span class=\"__1 _6\"></span>ersa<span class=\"__1 _3\"></span>s, tales<span class=\"__1 _3\"></span> como<span class=\"__1 _3\"></span> inundaciones<span class=\"__1 _3\"></span> u <span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>tr<span class=\"__1 _3\"></span>os desastres<span class=\"__1 _3\"></span> natural<span class=\"__1 _3\"></span>es y <span class=\"__1 _20\"></span>en algunos cas<span class=\"__1 _3\"></span>os a <span class=\"__1 _3\"></span>causa d<span class=\"__1 _3\"></span>e la<span class=\"ls0_1\"> <span class=\"__1 _32\"> </span>disminuci<span class=\"ls31\">\u00f3n</span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>la <span class=\"__1 _1a\"> </span>temperatura <span class=\"__1 _1a\"> </span>que  pueden <span class=\"__1 _1a\"> </span>dificultar, <span class=\"__1 _1a\"> </span>o  inclus<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _1a\"> </span>impedir <span class=\"__1 _1a\"> </span>en  casos <span class=\"__1 _1a\"> </span>extremos, <span class=\"__1 _32\"> </span>la<span class=\"__1 _3\"></span> </span>realizaci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>sus <span class=\"__1 _14\"> </span>activid<span class=\"__1 _3\"></span>ades, <span class=\"__1 _14\"> </span>como <span class=\"__1 _2c\"> </span>puede <span class=\"__1 _14\"> </span>ser <span class=\"__1 _2c\"> </span>el <span class=\"__1 _14\"> </span>caso <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>heladas <span class=\"__1 _2c\"> </span>intensas <span class=\"__1 _14\"> </span>en <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>actividad <span class=\"__1 _14\"> </span>de Construcci\u00f3n. El Grupo <span class=\"__1 _6\"></span>toma todas las medidas <span class=\"__1 _6\"></span>adecuadas<span class=\"__1 _20\"></span> <span class=\"__1 _6\"></span>con el <span class=\"__1 _6\"></span>fi<span class=\"__1 _3\"></span>n de <span class=\"__1 _6\"></span>adaptarse a los <span class=\"__1 _6\"></span>efect<span class=\"__1 _3\"></span>os del <span class=\"__1 _6\"></span>cambi<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>cli<span class=\"__1 _3\"></span>m\u00e1tico y  mitigar <span class=\"__1 _32\"> </span>sus  posib<span class=\"__1 _3\"></span>les  efe<span class=\"__1 _3\"></span>ctos  sobre <span class=\"__1 _32\"> </span>su  acti<span class=\"__1 _3\"></span>vidad  e <span class=\"__1 _32\"> </span>inmovilizados  como <span class=\"__1 _1a\"> </span>m<span class=\"__1 _6\"></span>ue<span class=\"__1 _3\"></span>stran  las <span class=\"__1 _32\"> </span>provisiones<span class=\"__1 _3\"></span> medioambientales<span class=\"__1 _3\"></span> dotadas a tal <span class=\"__1 _3\"></span>efecto (nota 19<span class=\"ls17\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>comprometi<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>descarbonizaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>actividades <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>lleva <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>cabo, <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>lo <span class=\"__1 _6\"></span>que utiliza <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>tecnolog\u00edas <span class=\"__1 _6\"></span>m\u00e1s <span class=\"__1 _6\"></span>eficiente<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>lucha <span class=\"__1 _6\"></span>contra <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cambio <span class=\"__1 _6\"></span>clim\u00e1tico <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>propia <span class=\"__1 _6\"></span>naturaleza de algunas de las <span class=\"__1 _3\"></span>actividades que<span class=\"__1 _20\"></span> lleva a cabo promueve la econ<span class=\"__1 _3\"></span>om\u00eda circular. C<span class=\"__1 _20\"></span>on el fin de lograr tale<span class=\"__1 _3\"></span>s objetivos el <span class=\"__1 _6\"></span>Grupo implanta pol\u00edticas <span class=\"__1 _6\"></span>concre<span class=\"__1 _3\"></span>tas <span class=\"__1 _6\"></span>en las actividades <span class=\"__1 _6\"></span>que desarrolla <span class=\"__1 _6\"></span>y realiza <span class=\"__1 _6\"></span>un an\u00e1lisis <span class=\"__1 _6\"></span>y evaluaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>los<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>riesgos<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>f\u00edsicos <span class=\"__1 _1a\"> </span>derivados<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>los <span class=\"__1 _2d\"> </span>efectos <span class=\"__1 _1a\"> </span>del <span class=\"__1 _2d\"></span>cambio <span class=\"__1 _2d\"> </span>clim\u00e1tico <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _2d\"> </span>riesgos<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"> </span>de transici\u00f3n <span class=\"__1 _6\"></span>hacia <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>econom\u00eda <span class=\"__1 _7\"></span>baja <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>carbono, <span class=\"__1 _7\"></span>llev\u00e1ndose <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _7\"></span>distintas <span class=\"__1 _7\"></span>iniciativas <span class=\"__1 _6\"></span>innovadoras <span class=\"__1 _6\"></span>y sostenibles para r<span class=\"__1 _3\"></span>educir el impact<span class=\"__1 _3\"></span>o de las actividad<span class=\"__1 _3\"></span>es en el medi<span class=\"__1 _3\"></span>oambiente. El \u00e1rea <span class=\"__1 _20\"></span>de Construcci<span class=\"__1 _3\"></span>\u00f3n dis<span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>ne <span class=\"__1 _20\"></span>de una <span class=\"__1 _3\"></span>Pol\u00edtica <span class=\"__1 _3\"></span>Integr<span class=\"__1 _3\"></span>ada <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>an\u00e1lisis <span class=\"__1 _3\"></span>de in<span class=\"__1 _3\"></span>cidencias <span class=\"__1 _20\"></span>ambientales, <span class=\"__1 _3\"></span>la implicaci\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>las <span class=\"__1 _3\"></span>partes <span class=\"__1 _c\"></span>interesadas <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>el es<span class=\"__1 _3\"></span>tablecimien<span class=\"__1 _3\"></span>to <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>una <span class=\"__1 _20\"></span>planificaci\u00f3n <span class=\"__1 _c\"></span>para <span class=\"__1 _20\"></span>reducir <span class=\"__1 _20\"></span>lo<span class=\"__1 _6\"></span>s <span class=\"__1 _c\"></span>impactos significativos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>ac<span class=\"__1 _3\"></span>tividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>bra<span class=\"__1 _20\"></span>s<span class=\"__1 _6\"></span>, <span class=\"__1 _13\"></span>ponien<span class=\"__1 _3\"></span>do <span class=\"__1 _13\"></span>\u00e9nfasis <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mitigaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>generaci\u00f3n <span class=\"__1 _13\"></span>de<span class=\"__1 _20\"></span> residuos, <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>consumo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>recursos, <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>generaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>ruido <span class=\"__1 _c\"></span>y <span class=\"__1 _3\"></span>vibraciones, <span class=\"__1 _c\"></span>impulsando <span class=\"__1 _20\"></span>el <span class=\"__1 _3\"></span>uso <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>materiales<span class=\"__1 _3\"></span> sostenibles <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>reutilizables <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>uso <span class=\"__1 _6\"></span>sostenible <span class=\"__1 _6\"></span>del <span class=\"__1 _7\"></span>agua. <span class=\"__1 _6\"></span>Dispone <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>certificaciones <span class=\"__1 _6\"></span>medio <span class=\"__1 _6\"></span>ambientales<span class=\"__1 _3\"></span> en<span class=\"ls0_1\"> varios de los pa\u00edses en los que opera, as\u00ed como de certificaci\u00f3n ambiental seg<span class=\"__1 _3\"></span>\u00fan la ISO 14001 en los </span>centros ubicados en E<span class=\"__1 _3\"></span>spa\u00f1a en algunas de sus p<span class=\"__1 _3\"></span>rincipales par<span class=\"__1 _3\"></span>ticipadas. La <span class=\"__1 _1a\"> </span>propia <span class=\"__1 _1a\"> </span>naturaleza<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>del <span class=\"__1 _2d\"> </span>\u00c1rea <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Servicios <span class=\"__1 _2d\"> </span>Medio<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>mbientales <span class=\"__1 _1a\"> </span>ti<span class=\"__1 _3\"></span>ene <span class=\"__1 _1a\"> </span>como <span class=\"__1 _2d\"> </span>objetivo <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>protecci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>y conservaci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>medio <span class=\"__1 _1a\"> </span>ambiente <span class=\"__1 _1a\"> </span>y <span class=\"__1 _32\"> </span>contribuir <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _32\"> </span>econom\u00eda <span class=\"__1 _1a\"> </span>circular <span class=\"__1 _1a\"> </span>tratando <span class=\"__1 _1a\"> </span>los <span class=\"__1 _32\"> </span>residu<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>como recursos, <span class=\"__1 _7\"></span>mediante <span class=\"__1 _13\"></span>su <span class=\"__1 _7\"></span>reutilizaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>valorizaci\u00f3n <span class=\"__1 _13\"></span>en<span class=\"__1 _3\"></span>erg\u00e9tica. <span class=\"__1 _13\"></span>Asimis<span class=\"__1 _3\"></span>mo <span class=\"__1 _13\"></span>utiliz<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>te<span class=\"__1 _6\"></span>cnol<span class=\"__1 _3\"></span>og\u00edas <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>equipos con <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>fin <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>opti<span class=\"__1 _3\"></span>mizar <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>consumo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>agu<span class=\"__1 _3\"></span>a, <span class=\"__1 _7\"></span>fomentando <span class=\"__1 _7\"></span>un <span class=\"__1 _13\"></span>uso <span class=\"__1 _7\"></span>racional <span class=\"__1 _7\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>utilizaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>ag<span class=\"__1 _3\"></span>ua <span class=\"__1 _7\"></span>de fuentes <span class=\"__1 _2c\"> </span>alternativas, <span class=\"__1 _2c\"> </span>como <span class=\"__1 _2c\"> </span>puede <span class=\"__1 _2c\"> </span>ser <span class=\"__1 _14\"> </span>la <span class=\"__1 _2c\"> </span>utilizaci\u00f3n <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>agua <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>lluvia. <span class=\"__1 _2c\"> </span>En <span class=\"__1 _2c\"> </span>cuanto<span class=\"__1 _6\"></span>  a <span class=\"__1 _14\"> </span>las <span class=\"__1 _2c\"> </span>pol\u00edticas encaminadas  a <span class=\"__1 _2c\"> </span>o<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>timizar  el <span class=\"__1 _14\"> </span>consumo  energ\u00e9tico,  en <span class=\"__1 _2c\"> </span>Espa\u00f1a <span class=\"__1 _14\"> </span>dispone<span class=\"__1 _3\"></span> <span class=\"__1 _2c\"> </span>de <span class=\"__1 _14\"> </span>un <span class=\"__1 _2c\"> </span>Sistema <span class=\"__1 _2c\"> </span>de <span class=\"__1 _2c\"> </span>Gesti\u00f3n<span class=\"__1 _3\"></span> Energ\u00e9tica certificad<span class=\"__1 _20\"></span>o conforme a la <span class=\"__1 _3\"></span>Normal ISO <span class=\"__1 _3\"></span>5000<span class=\"__1 _3\"></span>1 y de proyecto<span class=\"__1 _3\"></span>s para el <span class=\"__1 _3\"></span>uso del <span class=\"__1 _3\"></span>gas de ver<span class=\"__1 _3\"></span>tedero<span class=\"__1 _3\"></span> para generar elect<span class=\"__1 _3\"></span>ricidad y <span class=\"__1 _3\"></span>agua caliente<span class=\"ls14\">.<span class=\"__1 _5f\"> </span></span>El  \u00c1rea <span class=\"__1 _2c\"> </span>de  Aguas  fue  en  2<span class=\"__1 _6\"></span>0<span class=\"__1 _3\"></span>21  la  primera  empresa  del  sector  en <span class=\"__1 _2c\"> </span>certificar<span class=\"__1 _3\"></span>  la <span class=\"__1 _2c\"> </span>Estrategia  para  la Contribuci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>Objetivos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Desarrollo <span class=\"__1 _6\"></span>Sostenible, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>AENOR. <span class=\"__1 _6\"></span>Asimismo, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>\u00c1rea <span class=\"__1 _6\"></span>tiene implementadas pol\u00edticas <span class=\"__1 _6\"></span>de gesti\u00f3n <span class=\"__1 _6\"></span>energ\u00e9ti<span class=\"__1 _3\"></span>ca <span class=\"__1 _6\"></span>con el <span class=\"__1 _6\"></span>objetivo <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>optimizar el <span class=\"__1 _6\"></span>consumo <span class=\"__1 _6\"></span>energ\u00e9ti<span class=\"__1 _3\"></span>co <span class=\"__1 _6\"></span>en<span class=\"__1 _20\"></span> sus <span class=\"__1 _6\"></span>instalaci<span class=\"__1 _3\"></span>ones, <span class=\"__1 _6\"></span>pol\u00edtica<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>se ve <span class=\"__1 _6\"></span>reflejada en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>c\u00e1l<span class=\"__1 _3\"></span>culo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Huella de <span class=\"__1 _6\"></span>Carbono <span class=\"__1 _6\"></span>de la <span class=\"__1 _6\"></span>compa\u00f1\u00eda <span class=\"__1 _6\"></span>en<span class=\"__1 _3\"></span> sus explotaciones de Espa\u00f1a. El \u00c1rea tiene tambi\u00e9n i<span class=\"__1 _3\"></span>mplementadas pol\u00edticas<span class=\"__1 _3\"></span> con el fin <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> disminuir las emisiones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>gases <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efecto <span class=\"__1 _13\"></span>invernadero, <span class=\"__1 _13\"></span>mediante<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>firma <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>PPA <span class=\"__1 _13\"></span>(Power <span class=\"__1 _13\"></span>Purchase<span class=\"__1 _3\"></span> Agreement) <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>energ\u00edas <span class=\"__1 _6\"></span>renovables <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>proyectos <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>instalaci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>energ\u00edas <span class=\"__1 _6\"></span>renovables <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>algunas de sus instalaciones.<span class=\"__1 _3\"></span> El <span class=\"__1 _6\"></span>\u00c1rea <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>Cemento, <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>sido <span class=\"__1 _6\"></span>objeto <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>escisi\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>parcial <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>dado <span class=\"__1 _6\"></span>origen <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>Grupo Inmocemento <span class=\"__1 _13\"></span>(nota <span class=\"__1 _13\"></span>2), <span class=\"__1 _2d\"> </span>toma <span class=\"__1 _13\"></span>medidas <span class=\"__1 _2d\"></span>que <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>concretan <span class=\"__1 _2d\"></span>en <span class=\"__1 _13\"></span>cada <span class=\"__1 _2d\"></span>instalaci\u00f3n <span class=\"__1 _13\"></span>teniendo <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>cuenta <span class=\"__1 _2d\"></span>el<span class=\"__1 _3\"></span> contexto ac<span class=\"__1 _3\"></span>tual de <span class=\"__1 _20\"></span>cada una, sus <span class=\"__1 _3\"></span>recursos <span class=\"__1 _3\"></span>tecnol<span class=\"__1 _3\"></span>\u00f3gicos, h<span class=\"__1 _3\"></span>umanos <span class=\"__1 _3\"></span>y econ<span class=\"__1 _3\"></span>\u00f3micos, l<span class=\"__1 _3\"></span>a legislaci<span class=\"__1 _3\"></span>\u00f3n aplicable<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> expectativas de <span class=\"__1 _6\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>pa<span class=\"__1 _20\"></span>rtes <span class=\"__1 _6\"></span>interesadas. Los objetivos de tales <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>edidas son<span class=\"__1 _6\"></span> promover la <span class=\"__1 _6\"></span>ec<span class=\"__1 _3\"></span>onom\u00eda<span class=\"__1 _3\"></span> circular y reducir las emisio<span class=\"__1 _3\"></span>nes de gases de efecto invernadero incre<span class=\"__1 _3\"></span>mentando la valorizaci\u00f3n material<span class=\"__1 _20\"></span> y  energ\u00e9tica  co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>  un <span class=\"__1 _2c\"> </span>mayor  usos <span class=\"__1 _2c\"> </span>de  materias  primas <span class=\"__1 _2c\"> </span>descarbonizadas,<span class=\"__1 _20\"></span> <span class=\"__1 _14\"> </span>combustibl<span class=\"__1 _3\"></span>es <span class=\"__1 _2c\"> </span>de  residuos valorizables <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>biomasa, <span class=\"__1 _6\"></span>increm<span class=\"__1 _3\"></span>entar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>eficiencia <span class=\"__1 _6\"></span>energ\u00e9tica a <span class=\"__1 _7\"></span>trav\u00e9s <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>optimizaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>mix <span class=\"__1 _6\"></span>de combustibles <span class=\"__1 _13\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>utilizaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>sis<span class=\"__1 _3\"></span>temas <span class=\"__1 _13\"></span>exper<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>pr<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>c<span class=\"__1 _3\"></span>eso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>fabricaci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>transici\u00f3n <span class=\"__1 _13\"></span>hacia <span class=\"__1 _13\"></span>la<span class=\"__1 _20\"></span> iluminaci\u00f3n <span class=\"__1 _6\"></span>LED <span class=\"__1 _6\"></span>e <span class=\"__1 _7\"></span>incrementar <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>mix <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>energ\u00edas <span class=\"__1 _6\"></span>renovables <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>trav\u00e9s <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>proyectos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>instalaci\u00f3n <span class=\"__1 _6\"></span>de energ\u00eda solar y/<span class=\"__1 _3\"></span>o e\u00f3lica e increm<span class=\"__1 _3\"></span>entando el consu<span class=\"__1 _3\"></span>mo de bio<span class=\"__1 _3\"></span>masa en la fabricaci\u00f3n<span class=\"__1 _20\"></span> de <span class=\"__1 _6\"></span>clin<span class=\"__1 _3\"></span>ker. De acuerdo con los requerimientos<span class=\"__1 _3\"></span> de reporte del Reglamento (UE) 2020/8<span class=\"__1 _3\"></span>52 de Taxonom\u00eda, el Grupo ha <span class=\"__1 _20\"></span>analizado <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>propo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _c\"></span>de sus <span class=\"__1 _c\"></span>actividades <span class=\"__1 _20\"></span>econ\u00f3micas <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>resultan <span class=\"__1 _20\"></span>elegibles, <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>en su <span class=\"__1 _c\"></span>caso, <span class=\"__1 _20\"></span>alineadas y no <span class=\"__1 _20\"></span>alineadas, y <span class=\"__1 _20\"></span>no elegi<span class=\"__1 _3\"></span>bles por <span class=\"__1 _20\"></span>la Tax<span class=\"__1 _3\"></span>onom\u00eda A<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>bie<span class=\"__1 _20\"></span>n<span class=\"__1 _6\"></span>tal, <span class=\"__1 _20\"></span>en t\u00e9rmin<span class=\"__1 _3\"></span>os de <span class=\"__1 _20\"></span>volumen <span class=\"__1 _3\"></span>de nego<span class=\"__1 _3\"></span>cios, <span class=\"__1 _3\"></span>CapEx<span class=\"__1 _3\"></span> y <span class=\"__1 _6\"></span>OpEx <span class=\"__1 _6\"></span>relati<span class=\"__1 _3\"></span>vos <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>a\u00f1o<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>2024. <span class=\"__1 _6\"></span>El <span class=\"__1 _6\"></span>Estado <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Informaci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _6\"></span>No <span class=\"__1 _6\"></span>Financiera<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>forma<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>parte <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Inf<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rme <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e Gesti\u00f3n, <span class=\"__1 _7\"></span>explica <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>mayor <span class=\"__1 _6\"></span>detalle <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>metodolog\u00eda <span class=\"__1 _7\"></span>seguida <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>citado Reglamento, especificando<span class=\"__1 _3\"></span> en <span class=\"__1 _6\"></span>concre<span class=\"__1 _3\"></span>to como el <span class=\"__1 _6\"></span>Grup<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> ha analizado los riesgos clim\u00e1ticos que afectan a todas sus actividades.<span class=\"__1 _3\"></span> Derivado d<span class=\"__1 _3\"></span>e l<span class=\"__1 _3\"></span>o ante<span class=\"__1 _3\"></span>rior, <span class=\"__1 _20\"></span>el Grupo <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>elaborado <span class=\"__1 _20\"></span>sus estados <span class=\"__1 _20\"></span>financieros bajo <span class=\"__1 _20\"></span>el pri<span class=\"__1 _3\"></span>ncipio <span class=\"__1 _3\"></span>de e<span class=\"__1 _3\"></span>mpresa <span class=\"__1 _20\"></span>en<span class=\"__1 _6\"></span> funcionamiento, ya<span class=\"__1 _3\"></span> que no existen<span class=\"__1 _3\"></span> dudas sobre la c<span class=\"__1 _3\"></span>ontinuidad<span class=\"__1 _3\"></span> del Grupo.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Ri<span class=\"__1 _6\"></span>es<span class=\"__1 _3\"></span>go de capital </span></span>A efectos de gesti<span class=\"__1 _3\"></span>\u00f3n de cap<span class=\"__1 _3\"></span>ital el objetiv<span class=\"__1 _3\"></span>o fundamenta<span class=\"__1 _3\"></span>l del Grupo e<span class=\"__1 _3\"></span>s el reforza<span class=\"__1 _3\"></span>miento de la<span class=\"__1 _3\"></span> estructura financiero-patrim<span class=\"__1 _3\"></span>onial, <span class=\"__1 _3\"></span>para <span class=\"__1 _20\"></span>mejorar <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>equilibrio<span class=\"__1 _3\"></span> entr<span class=\"__1 _3\"></span>e f<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ndos<span class=\"__1 _3\"></span> ajen<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>ropios, <span class=\"__1 _20\"></span>tratando, <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>lado,<span class=\"__1 _3\"></span> de <span class=\"__1 _7\"></span>reducir <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>capital <span class=\"__1 _13\"></span>y<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>preservar <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>su <span class=\"__1 _7\"></span>vez <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>capacidad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>s<span class=\"__1 _3\"></span>olvencia, <span class=\"__1 _7\"></span>tal <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>per<span class=\"__1 _3\"></span>mita <span class=\"__1 _7\"></span>seguir gestionando <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>actividad<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>y, <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>otro <span class=\"__1 _6\"></span>lado, <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>maximizaci\u00f3n <span class=\"__1 _6\"></span>de v<span class=\"__1 _6\"></span>al<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>accionista<span class=\"__1 _3\"></span>s, <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>s\u00f3lo <span class=\"__1 _6\"></span>a nivel Grupo, sin<span class=\"__1 _3\"></span>o tambi\u00e9n a nivel d<span class=\"__1 _3\"></span>e la empresa <span class=\"__1 _3\"></span>matriz, Foment<span class=\"__1 _3\"></span>o de Construcciones y <span class=\"__1 _3\"></span>Contratas, S.A. La <span class=\"__1 _13\"></span>base <span class=\"__1 _13\"></span>fundam<span class=\"__1 _3\"></span>ental <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>considera<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>como <span class=\"__1 _7\"></span>capital <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuentra<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>Patrimonio <span class=\"__1 _13\"></span>Neto <span class=\"__1 _13\"></span>del<span class=\"__1 _3\"></span> Balance, <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>cual, <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>efe<span class=\"__1 _3\"></span>ctos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>su <span class=\"__1 _6\"></span>gesti\u00f3n y <span class=\"__1 _6\"></span>seguimiento, <span class=\"__1 _6\"></span>excluye <span class=\"__1 _6\"></span>tanto <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>partida <span class=\"__1 _6\"></span>\u201cCambios en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>valor razonable de instrum<span class=\"__1 _3\"></span>entos finan<span class=\"__1 _3\"></span>cieros\u201d, como la den<span class=\"__1 _3\"></span>ominada<span class=\"ff1_1\"> </span>\u201cDiferencias d<span class=\"__1 _3\"></span>e conversi<span class=\"__1 _3\"></span>\u00f3n\u201d<span class=\"ff1_1\"> (nota 18).<span class=\"__1 _5f\"> </span></span>La primera de estas r\u00fabricas se descarta a efectos de gesti\u00f3n ya que se considera dentro<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> gesti\u00f3n<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>tipo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>inter\u00e9s, <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>ser <span class=\"__1 _6\"></span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>resultado<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>valoraci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>instrumentos <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>hacen transformar <span class=\"__1 _13\"></span>las <span class=\"__1 _1a\"> </span>deudas <span class=\"__1 _2d\"></span>a <span class=\"__1 _13\"></span>tipo <span class=\"__1 _1a\"> </span>variable<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"> </span>tipo <span class=\"__1 _1a\"> </span>fijo. <span class=\"__1 _13\"></span>Las <span class=\"__1 _1a\"> </span>diferencias<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"></span>conversi\u00f3n <span class=\"__1 _2d\"></span>por <span class=\"__1 _2d\"> </span>su <span class=\"__1 _2d\"> </span>parte, <span class=\"__1 _2d\"> </span>se gestionan dentro<span class=\"__1 _3\"></span> del llamado riesg<span class=\"__1 _3\"></span>o de tipo de ca<span class=\"__1 _3\"></span>mbio. Dado el sector en <span class=\"__1 _6\"></span>el que opera, el Grupo <span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>o est\u00e1 sujeto <span class=\"__1 _6\"></span>a requerimi<span class=\"__1 _3\"></span>entos externos de capital, aunque esto no <span class=\"__1 _6\"></span>impid<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>qu<span class=\"__1 _20\"></span>e <span class=\"__1 _6\"></span>se lleve <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> cabo <span class=\"__1 _6\"></span>un seguimiento peri\u00f3dico del patrimonio neto para <span class=\"__1 _6\"></span>garantizar<span class=\"__1 _3\"></span> una estructura <span class=\"__1 _c\"></span>financiera <span class=\"__1 _20\"></span>basada <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>cumplimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _c\"></span>norm<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>tiva <span class=\"__1 _c\"></span>vigente <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>los <span class=\"__1 _3\"></span>pa\u00edses <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>opera, analizando <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>la <span class=\"__1 _2d\"></span>estructura <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _2d\"></span>de <span class=\"__1 _13\"></span>cada <span class=\"__1 _13\"></span>una <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>las <span class=\"__1 _13\"></span>filiales <span class=\"__1 _2d\"></span>para <span class=\"__1 _13\"></span>permitir <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>adecuada distribuci\u00f3n entre deud<span class=\"__1 _3\"></span>a y capital. Prueba de lo anterior, son los <span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>esultados de los ratios, niveles de endeudami<span class=\"__1 _3\"></span>ento y alto porcentaje de los mismos <span class=\"__1 _6\"></span>con Investmen<span class=\"__1 _3\"></span>t grade, <span class=\"__1 _6\"></span>principal<span class=\"__1 _20\"></span>mente <span class=\"__1 _6\"></span>en la filiales cabeceras <span class=\"__1 _6\"></span>que aglutinan<span class=\"__1 _3\"></span> gran <span class=\"__1 _6\"></span>parte de la deuda financiera d<span class=\"__1 _3\"></span>el Grupo, co<span class=\"__1 _3\"></span>mo son FCC Aqualia <span class=\"__1 _3\"></span>y FCC Servici<span class=\"__1 _3\"></span>os Medio Amb<span class=\"__1 _3\"></span>iente Holding<span class=\"__1 _3\"></span>. La Dire<span class=\"__1 _3\"></span>cci\u00f3n <span class=\"__1 _3\"></span>General <span class=\"__1 _3\"></span>Econ\u00f3mic<span class=\"__1 _3\"></span>o-Financiera, <span class=\"__1 _3\"></span>responsab<span class=\"__1 _3\"></span>le d<span class=\"__1 _3\"></span>e la <span class=\"__1 _20\"></span>gesti\u00f3n de <span class=\"__1 _20\"></span>riesgos financieros, <span class=\"__1 _20\"></span>revisa de forma  p<span class=\"__1 _3\"></span>eri\u00f3dica, <span class=\"__1 _1a\"> </span>l<span class=\"ls54\">os</span>  ratios <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>endeudamiento <span class=\"__1 _32\"> </span>finan<span class=\"__1 _3\"></span>ciero  y<span class=\"__1 _3\"></span>  el<span class=\"__1 _20\"></span>  cumplimiento<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>de <span class=\"__1 _32\"> </span>los <span class=\"__1 _32\"> </span>covenants<span class=\"__1 _3\"></span>  de financiaci\u00f3n, as\u00ed co<span class=\"__1 _3\"></span>mo la estructur<span class=\"__1 _3\"></span>a de capital de las fil<span class=\"__1 _20\"></span>iales.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">El<span class=\"__1 _6\"></span> Gru<span class=\"__1 _3\"></span>po FCC est\u00e1 expuesto al ries<span class=\"__1 _3\"></span>go de cambio de divisa </span></span>Una consecuencia rel<span class=\"__1 _3\"></span>evante del posiciona<span class=\"__1 _3\"></span>miento en los mercad<span class=\"__1 _3\"></span>os internacionales del Grupo ha sido la<span class=\"__1 _3\"></span> exposici\u00f3n <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>surge<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _13\"></span>posiciones <span class=\"__1 _13\"></span>n<span class=\"__1 _20\"></span>etas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>divisas <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>ontra <span class=\"__1 _13\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>euro <span class=\"__1 _13\"></span>o <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>mon<span class=\"__1 _3\"></span>eda <span class=\"__1 _13\"></span>extranj<span class=\"__1 _3\"></span>era contra otra cuando<span class=\"__1 _3\"></span> la inversi\u00f3n y<span class=\"__1 _3\"></span> financiaci\u00f3n de una <span class=\"__1 _3\"></span>actividad no puede <span class=\"__1 _3\"></span>realizarse en la<span class=\"__1 _3\"></span> misma divisa.  Aunque <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>divisa <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>r<span class=\"__1 _3\"></span>eferencia <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>que <span class=\"__1 _7\"></span>opera <span class=\"__1 _13\"></span>fun<span class=\"__1 _3\"></span>damentalmente <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _7\"></span>euro, <span class=\"__1 _13\"></span>el<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>Grupo tambi\u00e9n <span class=\"__1 _6\"></span>mantiene <span class=\"__1 _7\"></span>algunos <span class=\"__1 _7\"></span>activos <span class=\"__1 _6\"></span>y <span class=\"__1 _13\"></span>pasiv<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>financieros <span class=\"__1 _6\"></span>co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>tabilizados<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>otras <span class=\"__1 _7\"></span>monedas <span class=\"__1 _7\"></span>distintas <span class=\"__1 _6\"></span>al euro. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>encuentra <span class=\"__1 _7\"></span>principalmente <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _6\"></span>deuda <span class=\"__1 _7\"></span>denom<span class=\"__1 _6\"></span>inad<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>moneda extranjera, <span class=\"__1 _13\"></span>salvo <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>aquellos <span class=\"__1 _13\"></span>casos <span class=\"__1 _13\"></span>en <span class=\"__1 _2d\"> </span>que <span class=\"__1 _13\"></span>suponen <span class=\"__1 _2d\"></span>una <span class=\"__1 _13\"></span>cobertura <span class=\"__1 _2d\"></span>natural <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>activos <span class=\"__1 _13\"></span>a <span class=\"__1 _2d\"></span>los <span class=\"__1 _13\"></span>que financian <span class=\"__1 _c\"></span>al <span class=\"__1 _20\"></span>estar <span class=\"__1 _20\"></span>estos <span class=\"__1 _20\"></span>nom<span class=\"__1 _3\"></span>inados <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>la <span class=\"__1 _c\"></span>misma <span class=\"__1 _c\"></span>moneda, <span class=\"__1 _20\"></span>en <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>inversiones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>mercados <span class=\"__1 _20\"></span>internacional<span class=\"__1 _3\"></span>es y en los cobros y pago<span class=\"__1 _3\"></span>s materializ<span class=\"__1 _3\"></span>ados en monedas di<span class=\"__1 _20\"></span>stintas al euro. A <span class=\"__1 _6\"></span>continuaci\u00f3n <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>muestra<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>composici\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>divisas <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>deuda <span class=\"__1 _6\"></span>bru<span class=\"__1 _3\"></span>ta <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>diciembre<span class=\"__1 _20\"></span> de 2024: CONSOLIDADO (Mile<span class=\"__1 _3\"></span>s de Euros) Euro D\u00f3lar Libra Corona Checa Resto Europa  no euro Latino-<span class=\"__1 _5f\"> </span>am\u00e9rica Resto TOTAL Deuda brut<span class=\"__1 _3\"></span>a 3.961.748  378.178  628.153  170 <span class=\"ls0_1\"> </span>61.456  45.571  21.362  5.096.638  Activos f<span class=\"__1 _3\"></span>inancieros (882.599) (344.495) (272.034) (52.035) (112.401) (158.967) (283.700) (2.106.231) Total Endeudamie<span class=\"__1 _3\"></span>nto   <span class=\"ls0_1\">Neto consolidado<span class=\"__1 _3\"></span> </span>3.079.149  33.683 <span class=\"ls0_1\"> </span>356.119 <span class=\"ls0_1\"> </span>(51.865) (50.945) (113.396) (262.338) 2.990.407  % Endeudamiento<span class=\"__1 _3\"></span> Neto sobre el<span class=\"__1 _3\"></span> total 103,0% 1,1% 11,9% (1,7%) (1,7%) (3,8%) (8,8%) 100,0% En la <span class=\"__1 _6\"></span>nota <span class=\"__1 _6\"></span>17 de <span class=\"__1 _6\"></span>las presentes Cuentas <span class=\"__1 _6\"></span>Anuales se <span class=\"__1 _6\"></span>des<span class=\"__1 _3\"></span>glosa el <span class=\"__1 _6\"></span>detalle <span class=\"__1 _6\"></span>de Tesorer\u00eda y <span class=\"__1 _6\"></span>Equivalentes por divisa, en <span class=\"__1 _20\"></span>este det<span class=\"__1 _3\"></span>alle obs<span class=\"__1 _3\"></span>ervamos <span class=\"__1 _3\"></span>c\u00f3m<span class=\"__1 _3\"></span>o el <span class=\"__1 _20\"></span>41,7% est\u00e1<span class=\"__1 _3\"></span> n<span class=\"__1 _3\"></span>ominado <span class=\"__1 _3\"></span>en eur<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s, <span class=\"__1 _20\"></span>el<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>18,5<span class=\"ls15\">% </span>est\u00e1 <span class=\"__1 _3\"></span>nominado <span class=\"__1 _20\"></span>en d\u00f3lares americano<span class=\"__1 _3\"></span>s, el 13,9% en libras<span class=\"__1 _3\"></span> esterlinas y el <span class=\"__1 _3\"></span>7,6% en riyales saud<span class=\"__1 _3\"></span>\u00edes.<span class=\"__1 _5f\"> </span>La pol\u00edtica <span class=\"__1 _3\"></span>general <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Grupo es <span class=\"__1 _3\"></span>reducir, <span class=\"__1 _3\"></span>dentro <span class=\"__1 _3\"></span>de lo <span class=\"__1 _3\"></span>posible, <span class=\"__1 _20\"></span>el efecto negativ<span class=\"__1 _3\"></span>o qu<span class=\"__1 _3\"></span>e la e<span class=\"__1 _3\"></span>xposici\u00f3n a<span class=\"__1 _3\"></span> las<span class=\"__1 _3\"></span> distintas <span class=\"__1 _13\"></span>divisas <span class=\"__1 _2d\"></span>pueda <span class=\"__1 _13\"></span>tener <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>sus <span class=\"__1 _2d\"></span>estados <span class=\"__1 _13\"></span>financieros, <span class=\"__1 _13\"></span>tanto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _2d\"></span>movimien<span class=\"__1 _3\"></span>tos <span class=\"__1 _13\"></span>transaccionales como <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>puramente <span class=\"__1 _7\"></span>patrimoniales. <span class=\"__1 _13\"></span>Por <span class=\"__1 _7\"></span>ello, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>gestiona <span class=\"__1 _7\"></span>el <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>cambio <span class=\"__1 _13\"></span>que<span class=\"__1 _3\"></span> puede afectar tant<span class=\"__1 _3\"></span>o al balance c<span class=\"__1 _3\"></span>omo a la cuenta de re<span class=\"__1 _3\"></span>sultados. A continuaci\u00f3n<span class=\"__1 _3\"></span> se muestra<span class=\"__1 _3\"></span> un cuadro<span class=\"__1 _3\"></span> resumen de l<span class=\"__1 _3\"></span>a sensibil<span class=\"__1 _3\"></span>idad a variaci<span class=\"__1 _3\"></span>ones en el<span class=\"__1 _3\"></span> tipo de ca<span class=\"__1 _3\"></span>mbio de la co<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span>versi\u00f3n de <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>stados financieros en <span class=\"__1 _6\"></span>moneda extranjera en <span class=\"__1 _6\"></span>las principales divisas en <span class=\"__1 _6\"></span>las que opera el Grupo (nota 18<span class=\"ls16\">):</span> 10%<span class=\"ls0_1\"> </span>P\u00e9rdidas y Ganancias Patrimonio Neto  Libra esterlina (9.638) 32.882  D\u00f3lar USA 1.372  29.142  Lari georgiano 1.436  23.900  Dinar argelino 2.470  17.287  Pexo mexicano 2.617  16.075  Corona checa 4.564  12.232  Total 2.821 <span class=\"ls0_1\"> </span>131.518 <span class=\"ls0_1\"> </span>-<span class=\"ls5\">10%</span> P\u00e9rdidas y Ganancias Patrimonio Neto  Libra esterlina 9.638  (32.882) D\u00f3lar USA (1.372) (29.142) Lari georgiano (1.436) (23.900) Dinar argelino (2.470) (17.287) Pexo mexicano (2.617) (16.075) Corona checa (4.564) (12.232) Total (2.821) (131.518) El <span class=\"__1 _38\"> </span>impacto <span class=\"__1 _38\"> </span>en <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>libra <span class=\"__1 _38\"> </span>esterlina <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>debe <span class=\"__1 _38\"> </span>prin<span class=\"__1 _3\"></span>cipalmente <span class=\"__1 _38\"> </span>a <span class=\"__1 _38\"> </span>la <span class=\"__1 _38\"> </span>conversi\u00f3n <span class=\"__1 _38\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>los <span class=\"__1 _38\"> </span>activos <span class=\"__1 _38\"> </span>netos correspondientes a la<span class=\"__1 _3\"></span> inversi\u00f3n mantenid<span class=\"__1 _3\"></span>a en el sub<span class=\"__1 _3\"></span>grupo FCC Medio Ambi<span class=\"__1 _20\"></span>ente Reino Unido.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">El Grupo FCC est\u00e1 expuesto a riesgo de<span class=\"__1 _3\"></span> liquidez </span></span>El <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>lleva <span class=\"__1 _20\"></span>a <span class=\"__1 _3\"></span>cabo <span class=\"__1 _20\"></span>sus <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _c\"></span>en <span class=\"__1 _20\"></span>sectores <span class=\"__1 _3\"></span>que <span class=\"__1 _c\"></span>requieren <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>alto <span class=\"__1 _3\"></span>nivel <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>financiaci\u00f3n, <span class=\"__1 _20\"></span>habiendo obtenido hasta la<span class=\"__1 _3\"></span> fecha un<span class=\"__1 _3\"></span>a financiaci<span class=\"__1 _3\"></span>\u00f3n adecuada pa<span class=\"__1 _3\"></span>ra llevar<span class=\"__1 _3\"></span> a cabo sus ope<span class=\"__1 _3\"></span>raciones. No<span class=\"__1 _3\"></span> obstante, el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _6\"></span>no<span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>puede <span class=\"__1 _7\"></span>garantizar<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _6\"></span>est<span class=\"__1 _6\"></span>as <span class=\"__1 _6\"></span>circunstancias <span class=\"__1 _7\"></span>relativa<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obtenci\u00f3n <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _6\"></span>v<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>yan <span class=\"__1 _6\"></span>a continuar en el futur<span class=\"__1 _3\"></span>o. La capacidad del Grupo para obtener financiaci<span class=\"__1 _3\"></span>\u00f3n depende de muchos factores,<span class=\"__1 _3\"></span> muchos de los cuales se encuentran fuera<span class=\"__1 _3\"></span> de su control.<span class=\"__1 _3\"></span> Hist\u00f3ricamente,<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>ha <span class=\"__1 _6\"></span>sido<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>siempre <span class=\"__1 _6\"></span>capaz <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>renovar <span class=\"__1 _6\"></span>sus <span class=\"__1 _6\"></span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _6\"></span>financi<span class=\"__1 _3\"></span>eros <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>espera <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>eguir haci\u00e9ndolo durante los <span class=\"__1 _6\"></span>pr\u00f3xim<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>d<span class=\"__1 _3\"></span>oce meses. <span class=\"__1 _6\"></span>No<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>obs<span class=\"__1 _3\"></span>tante, la <span class=\"__1 _6\"></span>capacid<span class=\"__1 _3\"></span>ad para <span class=\"__1 _6\"></span>ren<span class=\"__1 _3\"></span>ovar su <span class=\"__1 _6\"></span>financiaci<span class=\"__1 _3\"></span>\u00f3n depende <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>diversos <span class=\"__1 _14\"> </span>factores, <span class=\"__1 _14\"> </span>muchos <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>los <span class=\"__1 _14\"> </span>cuales <span class=\"__1 _14\"> </span>no <span class=\"__1 _38\"> </span>dependen <span class=\"__1 _38\"> </span>del <span class=\"__1 _14\"> </span>Grupo, <span class=\"__1 _14\"> </span>tales <span class=\"__1 _14\"> </span>como <span class=\"__1 _38\"> </span>las condiciones <span class=\"__1 _7\"></span>generales <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ec<span class=\"__1 _3\"></span>onom\u00eda, <span class=\"__1 _7\"></span>la <span class=\"__1 _13\"></span>disp<span class=\"__1 _3\"></span>onibilidad <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>fondos <span class=\"__1 _7\"></span>para <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>r\u00e9stamos <span class=\"__1 _13\"></span>p<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>parte <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>l<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> inversores <span class=\"__1 _20\"></span>privados y <span class=\"__1 _20\"></span>de las<span class=\"__1 _3\"></span> in<span class=\"__1 _3\"></span>stituciones <span class=\"__1 _20\"></span>financieras <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>l\u00edtic<span class=\"__1 _20\"></span>a monetaria<span class=\"__1 _3\"></span> de <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>erc<span class=\"__1 _3\"></span>ados <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>que opera.  Unas <span class=\"__1 _32\"> </span>condiciones <span class=\"__1 _1a\"> </span>negativas  de  los  m<span class=\"__1 _3\"></span>ercados <span class=\"__1 _32\"> </span>de  deuda <span class=\"__1 _32\"> </span>podr\u00edan <span class=\"__1 _32\"> </span>obstaculiz<span class=\"__1 _3\"></span>ar  o  i<span class=\"__1 _3\"></span>mpedir  la capacidad  del  Gru<span class=\"__1 _3\"></span>po  para  renovar  su  finan<span class=\"__1 _3\"></span>ciaci\u00f3n.  El  Gru<span class=\"__1 _3\"></span>po,  por  tanto,<span class=\"__1 _3\"></span>  no  puede  garan<span class=\"__1 _3\"></span>tizar  su capacidad <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>ren<span class=\"__1 _3\"></span>ovaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>contra<span class=\"__1 _3\"></span>tos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>cr\u00e9dito <span class=\"__1 _2f\"> </span>y <span class=\"__1 _2e\"> </span>emisiones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2f\"> </span>bo<span class=\"__1 _6\"></span>nos<span class=\"__1 _3\"></span> <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>t\u00e9rminos<span class=\"__1 _3\"></span> econ\u00f3micamente<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>atractivos. <span class=\"__1 _1a\"> </span>La <span class=\"__1 _1a\"> </span>incapacidad <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>renovar <span class=\"__1 _1a\"> </span>dicha <span class=\"__1 _1a\"> </span>financiaci\u00f3n <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>asegurarla <span class=\"__1 _1a\"> </span>en t\u00e9rminos <span class=\"__1 _6\"></span>ac<span class=\"__1 _3\"></span>eptables, <span class=\"__1 _6\"></span>podr\u00ed<span class=\"__1 _20\"></span>a <span class=\"__1 _6\"></span>impactar <span class=\"__1 _6\"></span>negativam<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>en la <span class=\"__1 _6\"></span>liquidez <span class=\"__1 _6\"></span>del Grupo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>su capacidad <span class=\"__1 _6\"></span>para<span class=\"__1 _3\"></span> cubrir las necesidad<span class=\"__1 _3\"></span>es de capital circu<span class=\"__1 _3\"></span>lante. Para  g<span class=\"__1 _3\"></span>estionar <span class=\"__1 _1a\"> </span>de  forma<span class=\"__1 _3\"></span> <span class=\"__1 _32\"> </span>adecuada <span class=\"__1 _1a\"> </span>este  riesg<span class=\"__1 _3\"></span>o, <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>Grupo  lleva<span class=\"__1 _3\"></span>  un <span class=\"__1 _1a\"> </span>exhaustivo  s<span class=\"__1 _3\"></span>eguimiento<span class=\"__1 _3\"></span>  de <span class=\"__1 _1a\"> </span>los vencimientos <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>todas <span class=\"__1 _6\"></span>las financiaciones <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cada <span class=\"__1 _6\"></span>una <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>empresas <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Grupo, <span class=\"__1 _6\"></span>con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>fin <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>tener cerradas con <span class=\"__1 _6\"></span>antelaci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n suficiente las <span class=\"__1 _6\"></span>ren<span class=\"__1 _3\"></span>ovaciones de las <span class=\"__1 _6\"></span>mismas en <span class=\"__1 _6\"></span>las mejores condiciones <span class=\"__1 _6\"></span>que<span class=\"__1 _3\"></span> lo<span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span> mercados <span class=\"__1 _6\"></span>ofrezcan, <span class=\"__1 _6\"></span>analizando <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cada <span class=\"__1 _7\"></span>caso <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>idoneidad <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _6\"></span>financiaci\u00f3n <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>estudiand<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _6\"></span>caso alternativas en <span class=\"__1 _6\"></span>aqu<span class=\"__1 _3\"></span>ellas donde <span class=\"__1 _6\"></span>las condiciones sean <span class=\"__1 _6\"></span>m<span class=\"__1 _3\"></span>\u00e1s <span class=\"__1 _6\"></span>desfav<span class=\"__1 _3\"></span>orables. Adem\u00e1s, con <span class=\"__1 _6\"></span>el fin <span class=\"__1 _6\"></span>de mitigar el <span class=\"__1 _6\"></span>riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>liquidez, el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>est\u00e1 <span class=\"__1 _6\"></span>pres<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>diferentes mercados, <span class=\"__1 _6\"></span>para <span class=\"__1 _6\"></span>facilitar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>conse<span class=\"__1 _3\"></span>cuci\u00f3n <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> l\u00edneas de financiaci<span class=\"__1 _3\"></span>\u00f3n. El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>presenta <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>siguiente <span class=\"__1 _6\"></span>calendario <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>vencimientos <span class=\"__1 _6\"></span>contractuales <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>deuda <span class=\"__1 _7\"></span>bruta <span class=\"__1 _6\"></span>exte<span class=\"__1 _6\"></span>rna <span class=\"__1 _6\"></span>no corriente, excluidos los <span class=\"__1 _6\"></span>der<span class=\"__1 _20\"></span>ivado<span class=\"__1 _6\"></span>s,<span class=\"__1 _3\"></span> a <span class=\"__1 _6\"></span>31 de <span class=\"__1 _6\"></span>dici<span class=\"__1 _3\"></span>embre de <span class=\"__1 _6\"></span>2<span class=\"__1 _3\"></span>024. La <span class=\"__1 _6\"></span>deuda bruta externa corriente tiene un <span class=\"__1 _13\"></span>venci<span class=\"__1 _3\"></span>miento <span class=\"__1 _13\"></span>inferi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>r <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>doce <span class=\"__1 _7\"></span>meses, <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exi<span class=\"__1 _3\"></span>stiendo <span class=\"__1 _7\"></span>dife<span class=\"__1 _6\"></span>rencias <span class=\"__1 _13\"></span>sig<span class=\"__1 _3\"></span>nificativas <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>su <span class=\"__1 _7\"></span>vencimiento contractual y su valor <span class=\"__1 _3\"></span>contab<span class=\"__1 _3\"></span>le:<span class=\"ff5 fs5\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030<span class=\"ls0_1\"> </span>y siguientes TOTAL 1.917.624  1.015.292  153.629  1.125.088  1.174.246  5.385.879 <span class=\"ls0_1\"> </span>La casi totalid<span class=\"__1 _3\"></span>ad de la <span class=\"__1 _20\"></span>deuda financiera bruta <span class=\"__1 _3\"></span>que figu<span class=\"__1 _3\"></span>ra en el <span class=\"__1 _3\"></span>balance, por <span class=\"__1 _3\"></span>importe d<span class=\"__1 _3\"></span>e 5.082.25<span class=\"__1 _3\"></span>4 miles de <span class=\"__1 _13\"></span>eur<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>no <span class=\"__1 _7\"></span>tiene <span class=\"__1 _13\"></span>recurs<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _7\"></span>dominante, <span class=\"__1 _7\"></span>destacando <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>deuda <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>segmen<span class=\"__1 _3\"></span>to <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Gesti\u00f3n Integral <span class=\"__1 _2f\"> </span>del <span class=\"__1 _2f\"> </span>Agu<span class=\"__1 _3\"></span>a <span class=\"__1 _2f\"> </span>por <span class=\"__1 _2f\"> </span>i<span class=\"__1 _3\"></span>mporte <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>2.<span class=\"__1 _3\"></span>204.837 <span class=\"__1 _35\"> </span>miles <span class=\"__1 _2f\"> </span>de <span class=\"__1 _2f\"> </span>euros, <span class=\"__1 _35\"> </span>y <span class=\"__1 _2f\"> </span>del <span class=\"__1 _2f\"> </span>segmento <span class=\"__1 _2f\"> </span>de <span class=\"__1 _35\"> </span>Servicios Medioambientales p<span class=\"__1 _3\"></span>or importe de <span class=\"__1 _3\"></span>2.877.417 <span class=\"__1 _3\"></span>miles de euros a<span class=\"__1 _3\"></span> 31 de dicie<span class=\"__1 _3\"></span>mbre de 2024. A <span class=\"__1 _6\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>diciembre <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _6\"></span>presenta <span class=\"__1 _6\"></span>un <span class=\"__1 _7\"></span>fondo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>maniobra <span class=\"__1 _6\"></span>positivo <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span><span class=\"ls9\">2.</span>185.370 <span class=\"__1 _6\"></span>miles <span class=\"__1 _6\"></span>de euros (2.198.585 mile<span class=\"__1 _3\"></span>s de euros a 3<span class=\"__1 _3\"></span>1 de diciembre de<span class=\"__1 _3\"></span> 20<span class=\"ls9\">23<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span></span>Con <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>fin <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>gestionar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>riesgo<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>liquidez, <span class=\"__1 _6\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>disp<span class=\"__1 _3\"></span>one <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>31 <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>diciembre de <span class=\"__1 _6\"></span>202<span class=\"__1 _6\"></span>4 <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>5<span class=\"__1 _3\"></span>46.075 miles de<span class=\"__1 _3\"></span> eur<span class=\"__1 _3\"></span>os en <span class=\"__1 _3\"></span>l\u00edneas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>financiaci\u00f3n <span class=\"__1 _3\"></span>bilateral<span class=\"__1 _3\"></span> no <span class=\"__1 _3\"></span>dispu<span class=\"__1 _3\"></span>estas, y <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un import<span class=\"__1 _3\"></span>e de <span class=\"__1 _20\"></span>1.445.724 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>tesorer\u00eda, <span class=\"__1 _20\"></span>adem\u00e1s de <span class=\"__1 _20\"></span>los siguien<span class=\"__1 _3\"></span>tes <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>finan<span class=\"__1 _3\"></span>cieros <span class=\"__1 _3\"></span>corrientes <span class=\"__1 _20\"></span>y equivalent<span class=\"__1 _3\"></span>es de <span class=\"__1 _20\"></span>tesorer\u00eda, cuyos vencimient<span class=\"__1 _3\"></span>os se muestran a c<span class=\"__1 _3\"></span>ontinuaci\u00f3n: Miles de Euros Importe 1-3 meses 3-6 meses 6-9 meses 9-12 meses Otros activos financieros corrientes 256.614  32.907  18.676  18.615  186.416  Miles de Euros Importe 1 mes 1-2 meses 2-3 meses Equivalentes de tesorer\u00eda 403.893  192.801    <span class=\"ls0_1\">- </span>211.092",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "g)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Ri<span class=\"__1 _6\"></span>esgo de cr\u00e9<span class=\"__1 _3\"></span>dito  </span></span>La  prestaci<span class=\"__1 _3\"></span>\u00f3n  de <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _32\"> </span>o  la <span class=\"__1 _1a\"> </span>aceptaci\u00f3n  de <span class=\"__1 _1a\"> </span>encargos  de <span class=\"__1 _32\"> </span>clientes, <span class=\"__1 _1a\"> </span>cuya  solvencia <span class=\"__1 _1a\"> </span>financiera  n<span class=\"__1 _3\"></span>o estuviera garan<span class=\"__1 _3\"></span>tizada en <span class=\"__1 _20\"></span>el momento d<span class=\"__1 _3\"></span>e la ac<span class=\"__1 _20\"></span>eptaci\u00f3n, o en <span class=\"__1 _3\"></span>su d<span class=\"__1 _3\"></span>efecto, que<span class=\"__1 _3\"></span> no s<span class=\"__1 _3\"></span>e conociera <span class=\"__1 _20\"></span>o pudiera evaluar <span class=\"__1 _20\"></span>tal situa<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _3\"></span>por <span class=\"__1 _20\"></span>el Grup<span class=\"__1 _3\"></span>o, <span class=\"__1 _3\"></span>as\u00ed <span class=\"__1 _20\"></span>como situaci<span class=\"__1 _3\"></span>ones <span class=\"__1 _20\"></span>so<span class=\"__1 _6\"></span>bre<span class=\"__1 _3\"></span>venidas <span class=\"__1 _20\"></span>durante la <span class=\"__1 _20\"></span>prestaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _20\"></span>servicio o <span class=\"__1 _20\"></span>ejecuci\u00f3n <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>encargo <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>pudieran <span class=\"__1 _c\"></span>afectar <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>situaci\u00f3n <span class=\"__1 _20\"></span>financiera <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>dicho <span class=\"__1 _20\"></span>cliente, <span class=\"__1 _c\"></span>pueden <span class=\"__1 _20\"></span>producir un riesgo de cobro d<span class=\"__1 _3\"></span>e las can<span class=\"__1 _3\"></span>tidades adeudadas.  El <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _6\"></span>se encarga <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>solicitar <span class=\"__1 _6\"></span>inf<span class=\"__1 _3\"></span>ormes <span class=\"__1 _6\"></span>comerciale<span class=\"__1 _20\"></span>s <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>evaluar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>solvencia<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>financiera <span class=\"__1 _6\"></span>d<span class=\"__1 _20\"></span>e <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>client<span class=\"__1 _3\"></span>es previamente <span class=\"__1 _1a\"> </span>a  la<span class=\"__1 _20\"></span>  contrata<span class=\"__1 _3\"></span>ci\u00f3n, <span class=\"__1 _1a\"> </span>as\u00ed  c<span class=\"__1 _3\"></span>omo <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>realizar <span class=\"__1 _1a\"> </span>un <span class=\"__1 _32\"> </span>seguimient<span class=\"__1 _3\"></span>o <span class=\"__1 _32\"> </span>permane<span class=\"__1 _3\"></span>nte <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _32\"> </span>mismos,<span class=\"__1 _20\"></span> teniendo <span class=\"__1 _6\"></span>habilitado <span class=\"__1 _6\"></span>un <span class=\"__1 _6\"></span>pro<span class=\"__1 _3\"></span>cedimiento <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>seguir <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>cas<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>impago. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>caso <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>clientes <span class=\"__1 _6\"></span>p\u00fablicos<span class=\"__1 _3\"></span>, <span class=\"__1 _6\"></span>el Grupo  tiene  la<span class=\"__1 _3\"></span>  pol\u00edtica  de<span class=\"__1 _3\"></span>  no  aceptar<span class=\"__1 _3\"></span>  expedientes <span class=\"__1 _32\"> </span>que  no  cuen<span class=\"__1 _3\"></span>ten  con  presu<span class=\"__1 _3\"></span>puesto  asignado  y<span class=\"__1 _3\"></span> aprobaci\u00f3n <span class=\"__1 _14\"> </span>econ\u00f3mica. <span class=\"__1 _14\"> </span>Las <span class=\"__1 _14\"> </span>ofertas <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>exceden <span class=\"__1 _2c\"> </span>un <span class=\"__1 _38\"> </span>determinad<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"> </span>periodo <span class=\"__1 _14\"> </span>de <span class=\"__1 _38\"> </span>cobro <span class=\"__1 _14\"> </span>deben <span class=\"__1 _14\"> </span>ser autorizadas <span class=\"__1 _1a\"> </span>por <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>Direcci\u00f3n <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>Finanzas. <span class=\"__1 _1a\"> </span>Asimismo, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>realiza <span class=\"__1 _1a\"> </span>un <span class=\"__1 _1a\"> </span>seguimiento <span class=\"__1 _1a\"> </span>permanente <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la morosidad en los distin<span class=\"__1 _3\"></span>tos comit\u00e9s de dire<span class=\"__1 _20\"></span>cci\u00f3n.  Se <span class=\"__1 _6\"></span>ha calculado <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>m\u00e1ximo nivel <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>exposi<span class=\"__1 _3\"></span>ci\u00f3n <span class=\"__1 _6\"></span>al riesgo <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>cr\u00e9dito, siendo <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>det<span class=\"__1 _3\"></span>alle <span class=\"__1 _6\"></span>del im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _6\"></span>a 31 de diciembre de<span class=\"__1 _3\"></span> 2024 y de 2023 el que <span class=\"__1 _3\"></span>se muestra en<span class=\"__1 _3\"></span> el cuadro sigu<span class=\"__1 _3\"></span>iente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Cr\u00e9ditos financieros concedidos (nota 14) 1.505.772  1.092.422  Deudores comerciales y otras cuentas a cobrar (nota 16) 3.124.006  2.886.531  Activos por derivados financieros (nota 23) 34.216  30.445  Efectivo y otros activos l\u00edquidos equivalentes (nota 17) 1.849.617  1.609.703  Avales y garant\u00edas concedidas (nota 26) 4.543.201  5.041.504  TOTAL 11.056.812 <span class=\"ls0_1\"> </span>10.660.605 <span class=\"ls0_1\"> </span>Con car\u00e1cter general<span class=\"__1 _3\"></span>, el Gr<span class=\"__1 _3\"></span>upo no dispone<span class=\"__1 _3\"></span> de garant\u00edas cola<span class=\"__1 _3\"></span>terales o mej<span class=\"__1 _3\"></span>oras para redu<span class=\"__1 _3\"></span>cir el riesgo d<span class=\"__1 _3\"></span>e cr\u00e9dito, ni para l<span class=\"__1 _3\"></span>os activos financieros, ni par<span class=\"__1 _3\"></span>a las cuentas a cobrar de<span class=\"__1 _20\"></span> t<span class=\"__1 _6\"></span>r\u00e1fic<span class=\"__1 _3\"></span>o. Si bien cabe s<span class=\"__1 _3\"></span>e\u00f1alar que en el caso de determinados contratos<span class=\"__1 _3\"></span> de <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> actividad de Aguas en su mayor\u00eda concesiones afectas<span class=\"__1 _3\"></span> a la CINIIF <span class=\"__1 _2d\"> </span>12, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _2d\"> </span>solicitan <span class=\"__1 _2d\"> </span>fianzas <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>los <span class=\"__1 _1a\"> </span>abonad<span class=\"__1 _3\"></span>os, <span class=\"__1 _2d\"> </span>asimismo <span class=\"__1 _2d\"> </span>existen <span class=\"__1 _2d\"> </span>m<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>canismos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _2d\"> </span>compensaci\u00f3n <span class=\"__1 _2d\"> </span>en determinados <span class=\"__1 _7\"></span>contratos, <span class=\"__1 _13\"></span>mayoritaria<span class=\"__1 _3\"></span>mente <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>oncesiones <span class=\"__1 _13\"></span>afec<span class=\"__1 _3\"></span>tas <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>CINIIF <span class=\"__1 _7\"></span>12 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>acti<span class=\"__1 _3\"></span>vidades <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> Aguas, <span class=\"__1 _2d\"></span>Servicios <span class=\"__1 _2d\"></span>Medioambientales <span class=\"__1 _13\"></span>y<span class=\"__1 _6\"></span> <span class=\"__1 _2d\"></span>en <span class=\"__1 _1a\"> </span>Concesi<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s, <span class=\"__1 _2d\"> </span>que <span class=\"__1 _1a\"> </span>permiten <span class=\"__1 _2d\"></span>garantiza<span class=\"__1 _3\"></span>r <span class=\"__1 _2d\"> </span>la <span class=\"__1 _1a\"> </span>recuperaci\u00f3n <span class=\"__1 _13\"></span>de cr\u00e9ditos otorgados para<span class=\"__1 _3\"></span> financiar c\u00e1non<span class=\"__1 _3\"></span>es iniciales ant<span class=\"__1 _3\"></span>icipados o planes d<span class=\"__1 _3\"></span>e inversi\u00f3n. Respecto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>calidad <span class=\"__1 _1a\"> </span>crediticia<span class=\"__1 _3\"></span>, <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _2d\"> </span>aplica <span class=\"__1 _1a\"> </span>su <span class=\"__1 _2d\"></span>mejor <span class=\"__1 _1a\"> </span>criteri<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>deteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rar <span class=\"__1 _2d\"></span>aquellos <span class=\"__1 _2d\"> </span>activos financieros <span class=\"__1 _3\"></span>en lo<span class=\"__1 _3\"></span>s que<span class=\"__1 _3\"></span> se <span class=\"__1 _20\"></span>espera se in<span class=\"__1 _3\"></span>currir\u00e1 <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>crediticias<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span> lo <span class=\"__1 _3\"></span>largo <span class=\"__1 _3\"></span>de t<span class=\"__1 _3\"></span>oda su<span class=\"__1 _3\"></span> vida <span class=\"__1 _3\"></span>(nota <span class=\"__1 _3\"></span>3.i). El <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>analiza <span class=\"__1 _1a\"> </span>peri\u00f3dicamente <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>evoluci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>rating <span class=\"__1 _1a\"> </span>p\u00fablico <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>tiene exposici\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "Respecto <span class=\"__1 _2d\"> </span>a <span class=\"__1 _1a\"> </span>la <span class=\"__1 _2d\"> </span>calidad <span class=\"__1 _1a\"> </span>crediticia<span class=\"__1 _3\"></span>, <span class=\"__1 _2d\"> </span>el <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _2d\"> </span>aplica <span class=\"__1 _1a\"> </span>su <span class=\"__1 _2d\"></span>mejor <span class=\"__1 _1a\"> </span>criteri<span class=\"__1 _3\"></span>o <span class=\"__1 _1a\"> </span>para <span class=\"__1 _1a\"> </span>deteri<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>rar <span class=\"__1 _2d\"></span>aquellos <span class=\"__1 _2d\"> </span>activos financieros <span class=\"__1 _3\"></span>en lo<span class=\"__1 _3\"></span>s que<span class=\"__1 _3\"></span> se <span class=\"__1 _20\"></span>espera se in<span class=\"__1 _3\"></span>currir\u00e1 <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>crediticias<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span> lo <span class=\"__1 _3\"></span>largo <span class=\"__1 _3\"></span>de t<span class=\"__1 _3\"></span>oda su<span class=\"__1 _3\"></span> vida <span class=\"__1 _3\"></span>(nota <span class=\"__1 _3\"></span>3.i). El <span class=\"__1 _1a\"> </span>Grupo <span class=\"__1 _1a\"> </span>analiza <span class=\"__1 _1a\"> </span>peri\u00f3dicamente <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>evoluci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>rating <span class=\"__1 _1a\"> </span>p\u00fablico <span class=\"__1 _1a\"> </span>de <span class=\"__1 _32\"> </span>las <span class=\"__1 _1a\"> </span>entidades <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>tiene exposici\u00f3n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Derivado d<span class=\"__1 _3\"></span>e l<span class=\"__1 _3\"></span>o ante<span class=\"__1 _3\"></span>rior, <span class=\"__1 _20\"></span>el Grupo <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>elaborado <span class=\"__1 _20\"></span>sus estados <span class=\"__1 _20\"></span>financieros bajo <span class=\"__1 _20\"></span>el pri<span class=\"__1 _3\"></span>ncipio <span class=\"__1 _3\"></span>de e<span class=\"__1 _3\"></span>mpresa <span class=\"__1 _20\"></span>en<span class=\"__1 _6\"></span> funcionamiento, ya<span class=\"__1 _3\"></span> que no existen<span class=\"__1 _3\"></span> dudas sobre la c<span class=\"__1 _3\"></span>ontinuidad<span class=\"__1 _3\"></span> del Grupo.<span class=\"__1 _5f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "31.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>INFORMACI\u00d3N SOBRE OPE<span class=\"__1 _3\"></span>RACIONES CO<span class=\"__1 _3\"></span>N PARTES VINCUL<span class=\"__1 _3\"></span>ADAS a)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Op<span class=\"__1 _6\"></span>era<span class=\"__1 _3\"></span>ciones con administra<span class=\"__1 _3\"></span>dores de la Sociedad Dominante<span class=\"__1 _3\"></span> y altos directiv<span class=\"__1 _3\"></span>os del Grupo<span class=\"fc4\"> </span> </span></span>Los <span class=\"__1 _6\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>ortes <span class=\"__1 _6\"></span>devengados <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>retribuci\u00f3n <span class=\"__1 _6\"></span>fija <span class=\"__1 _7\"></span>y <span class=\"__1 _6\"></span>variable <span class=\"__1 _7\"></span>percibida <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>Consejeros <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Fomento <span class=\"__1 _6\"></span>de Construcciones y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. en <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>ejer<span class=\"__1 _3\"></span>cicios <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>2023, a <span class=\"__1 _6\"></span>satisfacer <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>misma <span class=\"__1 _6\"></span>o <span class=\"__1 _6\"></span>cualq<span class=\"__1 _3\"></span>uiera de las sociedades del <span class=\"__1 _3\"></span>Grupo, de gesti<span class=\"__1 _3\"></span>\u00f3n conjunta o asociadas han<span class=\"__1 _3\"></span> sido los siguie<span class=\"__1 _20\"></span>ntes:<span class=\"__1 _6\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Retribuci\u00f3n fija 1.162  966 <span class=\"ls0_1\"> </span>Otras retribuciones 1.711  1.879  2.873 <span class=\"ls0_1\"> </span>2.845 <span class=\"ls0_1\"> </span>Los <span class=\"__1 _6\"></span>miembros<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>alta <span class=\"__1 _6\"></span>direcci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>relacionados <span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>continuaci\u00f3n, <span class=\"__1 _6\"></span>que <span class=\"__1 _6\"></span>no <span class=\"__1 _6\"></span>son miembros <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Consej<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>de Administraci\u00f3n, han<span class=\"__1 _3\"></span> percibido en conjun<span class=\"__1 _3\"></span>to durante el ejercici<span class=\"__1 _3\"></span>o una remuneraci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n total d<span class=\"ls56\">e </span>2.307 <span class=\"__1 _3\"></span>miles de euros (2.180 mile<span class=\"__1 _3\"></span>s de euros en <span class=\"__1 _3\"></span>el ejercicio <span class=\"__1 _3\"></span>20<span class=\"ls9\">23<span class=\"ls17\">).<span class=\"__1 _5f\"> </span></span></span>2024 Marcos Bada Guti\u00e9rrez<span class=\"__1 _6\"></span> Director General de Auditor\u00eda <span class=\"__1 _6\"></span>Interna Felipe B. Garc\u00eda P\u00e9rez<span class=\"__1 _6\"></span> Secretario General<span class=\"__1 _6\"></span> Miguel A. Mart\u00ednez Parra<span class=\"__1 _6\"></span> Director General de Adminis<span class=\"__1 _6\"></span>traci\u00f3n y Finanzas<span class=\"__1 _6\"></span> Santiago Lafuente P\u00e9r<span class=\"__1 _6\"></span>ez-Lucas CEO Aqualia I\u00f1igo S\u00e1nz P\u00e9rez<span class=\"__1 _6\"></span> CEO FCC Servicios Medio <span class=\"__1 _6\"></span>Ambiente 2023 Marcos Bada Guti\u00e9rrez<span class=\"__1 _6\"></span> Director General de Auditor\u00eda <span class=\"__1 _6\"></span>Interna Felipe B. Garc\u00eda P\u00e9rez<span class=\"__1 _6\"></span> Secretario General<span class=\"__1 _6\"></span> Miguel A. Mart\u00ednez Parra<span class=\"__1 _6\"></span> Director General de Adminis<span class=\"__1 _6\"></span>traci\u00f3n y Finanzas<span class=\"__1 _6\"></span> F\u00e9lix Parra Mediavilla<span class=\"__1 _6\"></span> Director General de <span class=\"__1 _6\"></span>FCC Aqualia Jaime Rocha Font<span class=\"__1 _6\"></span> CEO de Cementos Portla<span class=\"__1 _6\"></span>nd Valderrivas En la nota <span class=\"__1 _3\"></span>25 <span class=\"ffc\">\u201cPlanes de<span class=\"__1 _3\"></span> pensiones<span class=\"__1 _3\"></span> y obligaciones<span class=\"__1 _3\"></span> similares\u201d<span class=\"__1 _3\"></span> se expon<span class=\"__1 _3\"></span>e lo relati<span class=\"__1 _3\"></span>vo al segur<span class=\"__1 _3\"></span>o contratado<span class=\"__1 _20\"></span> </span>a favor de algunos de<span class=\"__1 _3\"></span> los consejeros<span class=\"__1 _3\"></span> ejecutivos y dire<span class=\"__1 _3\"></span>ctivos. Respecto <span class=\"__1 _13\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _13\"></span>miembr<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _13\"></span>Consejo <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>asumen <span class=\"__1 _7\"></span>cargos <span class=\"__1 _13\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>Fomento <span class=\"__1 _7\"></span>de Construcciones y <span class=\"__1 _3\"></span>Contratas, S.A. p<span class=\"__1 _3\"></span>articipa directa <span class=\"__1 _3\"></span>o indirectament<span class=\"__1 _3\"></span>e, el detalle es<span class=\"__1 _3\"></span> el siguiente: Nombre <span class=\"__1 _2d\"> </span>o <span class=\"__1 _2d\"> </span>denominaci\u00f3n <span class=\"__1 _13\"> </span>s<span class=\"__1 _6\"></span>ocial <span class=\"__1 _13\"> </span>del consejero Denominaci\u00f3n social de la entidad del grupo Cargo JUAN RODR\u00cdGUEZ TORRES FCC AQUALIA, S.A. CONSEJERO ALEJANDRO ABOUMRAD GONZ\u00c1LEZ FCC AQUALIA, S.A. PRESIDENTE FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. PRESIDENTE PABLO COLIO ABRIL FCC CONSTRUCCI\u00d3N, S.A. PRESIDENTE FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. CONSEJERO FCC AQUALIA, S.A. CONSEJERO GERARDO KURI KAUFMANN FCC AQUALIA, S.A. CONSEJERO FCC SERVICIOS MEDIO AMBIENTE HOLDING, S.A. CONSEJERO En <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>rci<span class=\"__1 _3\"></span>cio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"></span>realizado <span class=\"__1 _7\"></span>operaciones <span class=\"__1 _6\"></span>relev<span class=\"__1 _6\"></span>an<span class=\"__1 _3\"></span>tes <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>supongan <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>transferencia <span class=\"__1 _7\"></span>de recursos u oblig<span class=\"__1 _3\"></span>aciones entre las s<span class=\"__1 _3\"></span>ociedades del Grup<span class=\"__1 _3\"></span>o y directivos <span class=\"__1 _3\"></span>o administradores<span class=\"__1 _3\"></span> de las mismas. b)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Situaciones de conflicto de inter\u00e9s </span></span>No s<span class=\"__1 _3\"></span>e h<span class=\"__1 _3\"></span>an p<span class=\"__1 _3\"></span>uesto <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>manifiesto <span class=\"__1 _20\"></span>situaciones d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>conflicto, <span class=\"__1 _20\"></span>directo <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>indirecto, <span class=\"__1 _20\"></span>con e<span class=\"__1 _3\"></span>l in<span class=\"__1 _3\"></span>ter\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Fomento de <span class=\"__1 _13\"></span>Construc<span class=\"__1 _3\"></span>ciones <span class=\"__1 _13\"></span>y <span class=\"__1 _7\"></span>Contratas, <span class=\"__1 _13\"></span>S.A., <span class=\"__1 _7\"></span>con <span class=\"__1 _13\"></span>arreglo <span class=\"__1 _7\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>normativa <span class=\"__1 _7\"></span>aplicable <span class=\"__1 _13\"></span>(art\u00edc<span class=\"__1 _3\"></span>ulo <span class=\"__1 _13\"></span>229 <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Ley <span class=\"__1 _7\"></span>de Sociedades <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Capital), <span class=\"__1 _13\"></span>sin<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>perjuici<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>operaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>F<span class=\"__1 _3\"></span>omento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Construcciones<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>C<span class=\"__1 _3\"></span>ontratas, S.A. con <span class=\"__1 _6\"></span>sus partes vinculadas reflejadas en <span class=\"__1 _6\"></span>esta<span class=\"__1 _3\"></span> memoria o, <span class=\"__1 _6\"></span>en su caso, <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> los <span class=\"__1 _6\"></span>acuerdos<span class=\"__1 _3\"></span> relacionados con <span class=\"__1 _6\"></span>cuestion<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>retributiva<span class=\"__1 _3\"></span>s o<span class=\"__1 _6\"></span> de <span class=\"__1 _6\"></span>nombra<span class=\"__1 _3\"></span>miento <span class=\"__1 _6\"></span>de cargos. <span class=\"__1 _6\"></span>En <span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>ste <span class=\"__1 _6\"></span>sentid<span class=\"__1 _3\"></span>o, <span class=\"__1 _6\"></span>cuan<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>se <span class=\"__1 _6\"></span>han producido conflictos <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>inter\u00e9s <span class=\"__1 _38\"> </span>puntuales <span class=\"__1 _38\"> </span>con <span class=\"__1 _38\"> </span>determinad<span class=\"__1 _3\"></span>os <span class=\"__1 _38\"> </span>Consejeros, <span class=\"__1 _38\"> </span>\u00e9stos <span class=\"__1 _38\"> </span>se <span class=\"__1 _38\"> </span>han <span class=\"__1 _38\"> </span>resuelto <span class=\"__1 _38\"> </span>seg\u00fan <span class=\"__1 _38\"> </span>el procedimiento <span class=\"__1 _6\"></span>establ<span class=\"__1 _3\"></span>ecido <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>Reglament<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>Consejo, <span class=\"__1 _6\"></span>habi\u00e9ndose <span class=\"__1 _6\"></span>absteni<span class=\"__1 _3\"></span>do <span class=\"__1 _6\"></span>en <span class=\"__1 _6\"></span>las <span class=\"__1 _6\"></span>discusiones <span class=\"__1 _6\"></span>y votaciones correspond<span class=\"__1 _3\"></span>ientes.<span class=\"__1 _5f\"> </span>c)<span class=\"ff9 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff3_1\">Operaciones entre socieda<span class=\"__1 _3\"></span>des o entidades del Gru<span class=\"__1 _3\"></span>po </span></span>Existen <span class=\"__1 _7\"></span>numerosas <span class=\"__1 _7\"></span>operaciones <span class=\"__1 _7\"></span>entre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _13\"></span>que<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>pertenecen<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>al <span class=\"__1 _7\"></span>tr\u00e1fico <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>y que, en todo cas<span class=\"__1 _3\"></span>o, se eliminan<span class=\"__1 _3\"></span> en el proceso de elab<span class=\"__1 _20\"></span>oraci\u00f3n de los estados finan<span class=\"__1 _3\"></span>cieros consolidad<span class=\"__1 _3\"></span>os. La <span class=\"__1 _7\"></span>cifra <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>negocios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>resultad<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _6\"></span>adjunta, <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>339.283 <span class=\"__1 _6\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros (309.413 miles<span class=\"__1 _3\"></span> de euros en<span class=\"__1 _3\"></span> el ejercicio<span class=\"__1 _3\"></span> 2023) por la f<span class=\"__1 _3\"></span>acturaci\u00f3n d<span class=\"__1 _3\"></span>e las empre<span class=\"__1 _3\"></span>sas del Grupo a<span class=\"__1 _3\"></span> empresas asociadas, negocios<span class=\"__1 _3\"></span> conjuntos y otras entid<span class=\"__1 _3\"></span>ades vincul<span class=\"__1 _3\"></span>adas. Asimismo, tambi\u00e9n se <span class=\"__1 _6\"></span>inclu<span class=\"__1 _3\"></span>yen <span class=\"__1 _6\"></span>en los estados <span class=\"__1 _6\"></span>fin<span class=\"__1 _3\"></span>ancieros consolidados del <span class=\"__1 _6\"></span>Grup<span class=\"__1 _3\"></span>o compras <span class=\"__1 _6\"></span>realizad<span class=\"__1 _3\"></span>as a em<span class=\"__1 _6\"></span>pre<span class=\"__1 _3\"></span>sas asociadas, <span class=\"__1 _6\"></span>negoci<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>conjunt<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>y otras <span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>idades vinculadas <span class=\"__1 _6\"></span>que ascienden a <span class=\"__1 _6\"></span>26.176 <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es de euros (15.19<span class=\"__1 _3\"></span>0 miles de euros <span class=\"__1 _3\"></span>en el ejercicio 2<span class=\"__1 _3\"></span>023<span class=\"ls17\">).</span> d)<span class=\"ff9 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff3_1\">Op<span class=\"__1 _6\"></span>era<span class=\"__1 _3\"></span>ciones con otras pa<span class=\"__1 _3\"></span>rtes vinculadas </span></span>Durante <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _20\"></span>se han <span class=\"__1 _20\"></span>aprobado di<span class=\"__1 _3\"></span>versas <span class=\"__1 _3\"></span>operaciones <span class=\"__1 _20\"></span>con soci<span class=\"__1 _3\"></span>edades p<span class=\"__1 _3\"></span>artici<span class=\"__1 _3\"></span>padas <span class=\"__1 _3\"></span>por ac<span class=\"__1 _3\"></span>cionistas de Fomento de C<span class=\"__1 _3\"></span>onstrucciones y C<span class=\"__1 _3\"></span>ontratas, S.A., sien<span class=\"__1 _3\"></span>do las m\u00e1s signifi<span class=\"__1 _3\"></span>cativas las siguien<span class=\"__1 _3\"></span>tes: -<span class=\"ffb\"> <span class=\"__1 _40\"> </span></span>Realizaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>contratos <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>co<span class=\"__1 _6\"></span>nstrucci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n, <span class=\"__1 _c\"></span>de p<span class=\"__1 _3\"></span>restaci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>servicios <span class=\"__1 _c\"></span>y otr<span class=\"__1 _3\"></span>as <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _20\"></span>financieras<span class=\"__1 _3\"></span> entre <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>grupo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>sociedades <span class=\"__1 _6\"></span>participada<span class=\"__1 _3\"></span>s <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>otras <span class=\"__1 _6\"></span>partes <span class=\"__1 _6\"></span>vinculadas <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>accionista <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> control, seg\u00fan el sigu<span class=\"__1 _3\"></span>iente detalle:<div class=\"c_1 w10c h14b gsa83\"><div class=\"t_1 m0_1 xe h35 yce7 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Receptor </div></div><div class=\"c_1 w175 h14b gsa84\"><div class=\"t_1 m0_1 xe h35 yce7 ff3_1 fs8 fc2 sc0_1 ls0_1 ws0_1\">Prestador </div></div><div class=\"c_1 w1e6 h14b gsa85\"><div class=\"t_1 m0_1 x58 h35 yce7 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14b gsa86\"><div class=\"t_1 m0_1 x58 h35 yce7 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14b gsa87\"><div class=\"t_1 m0_1 xe h1a yce7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. </div></div><div class=\"c_1 w175 h14b gsa88\"><div class=\"t_1 m0_1 xe h1a yce7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. </div></div><div class=\"c_1 w1e6 h14b gsa89\"><div class=\"t_1 m0_1 x17 h1a yce7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.036  </div></div><div class=\"c_1 w1e8 h14b gsa8a\"><div class=\"t_1 m0_1 x17 h1a yce7 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.047  </div></div><div class=\"c_1 w175 h14c gsa8b\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. </div></div><div class=\"c_1 w1e6 h14c gsa8c\"><div class=\"t_1 m0_1 x14 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">186 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsa8d\"><div class=\"t_1 m0_1 x14 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">180 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsa8e\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. </div></div><div class=\"c_1 w1e6 h14d gsa8f\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">466 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsa90\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">494 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsa91\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fedemes, S.L. </div></div><div class=\"c_1 w1e6 h14d gsa92\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">13 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsa93\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">28 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14c gsa94\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fomento de Cons<span class=\"__1 _3\"></span>truccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. </div></div><div class=\"c_1 w1e6 h14c gsa95\"><div class=\"t_1 m0_1 x2d h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsa96\"><div class=\"t_1 m0_1 x2d h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14d gsa97\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia B<span class=\"__1 _3\"></span>usiness, S.A. </div></div><div class=\"c_1 w175 h14d gsa98\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. </div></div><div class=\"c_1 w1e6 h14d gsa99\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.481  </div></div><div class=\"c_1 w1e8 h14d gsa9a\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">6.772  </div></div><div class=\"c_1 w175 h14d gsa9b\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsa9c\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.677  </div></div><div class=\"c_1 w1e8 h14d gsa9d\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.931  </div></div><div class=\"c_1 w175 h14c gsa9e\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fedemes, S.L. </div></div><div class=\"c_1 w1e6 h14c gsa9f\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">69 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsaa0\"><div class=\"t_1 m0_1 x14 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">142 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsaa1\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCyC, S.A. </div></div><div class=\"c_1 w1e6 h14d gsaa2\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14d gsaa3\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">348 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsaa4\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Residenc<span class=\"__1 _3\"></span>ial Turo del M<span class=\"__1 _3\"></span>ar,C.B. </div></div><div class=\"c_1 w1e6 h14d gsaa5\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14d gsaa6\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">6 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14c gsaa7\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Jezzine Uno, S.L.U.<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w1e6 h14c gsaa8\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14c gsaa9\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">15 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14d gsaaa\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCyC, S.A. </div></div><div class=\"c_1 w175 h14d gsaab\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. </div></div><div class=\"c_1 w1e6 h14d gsaac\"><div class=\"t_1 m0_1 xe4 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">38.436  </div></div><div class=\"c_1 w1e8 h14d gsaad\"><div class=\"t_1 m0_1 xe4 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">41.050  </div></div><div class=\"c_1 w175 h14d gsaae\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Ambito, S.A.<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w175 h14e gsaaf\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Asesor\u00eda Fi<span class=\"__1 _3\"></span>nanciera y de G<span class=\"__1 _3\"></span>esti\u00f3n, S.A. </div></div><div class=\"c_1 w1e6 h14e gsab0\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">12 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14e gsab1\"><div class=\"t_1 m0_1 x2d h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">9 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsab2\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsab3\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">8.864  </div></div><div class=\"c_1 w1e8 h14d gsab4\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.899  </div></div><div class=\"c_1 w175 h14d gsab5\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fedemes, S.L. </div></div><div class=\"c_1 w1e6 h14d gsab6\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">83 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsab7\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">140 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14c gsab8\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia B<span class=\"__1 _3\"></span>usiness, S.A. </div></div><div class=\"c_1 w1e6 h14c gsab9\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14c gsaba\"><div class=\"t_1 m0_1 x17 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">3.780  </div></div><div class=\"c_1 w10c h14d gsabb\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Inmocemento, S.<span class=\"__1 _3\"></span>A. </div></div><div class=\"c_1 w175 h14d gsabc\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsabd\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">262 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsabe\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsabf\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Hermanos Revi<span class=\"__1 _3\"></span>lla, S.A. </div></div><div class=\"c_1 w175 h14d gsac0\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. </div></div><div class=\"c_1 w1e6 h14d gsac1\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14d gsac2\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">127 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14c gsac3\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fedemes, S.L. </div></div><div class=\"c_1 w1e6 h14c gsac4\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14c gsac5\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">26 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14d gsac6\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Jezzine Uno S.L.U. </div></div><div class=\"c_1 w175 h14d gsac7\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia B<span class=\"__1 _3\"></span>usiness, S.A. </div></div><div class=\"c_1 w1e6 h14d gsac8\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14d gsac9\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">104 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsaca\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fedemes, S.L. </div></div><div class=\"c_1 w1e6 h14d gsacb\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">4 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsacc\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">8 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14c gsacd\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">AS Cancelas Siglo XX<span class=\"__1 _3\"></span>I, S.L </div></div><div class=\"c_1 w175 h14c gsace\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia B<span class=\"__1 _3\"></span>usiness, S.A. </div></div><div class=\"c_1 w1e6 h14c gsacf\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14c gsad0\"><div class=\"t_1 m0_1 x17 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.094  </div></div><div class=\"c_1 w10c h14d gsad1\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Real Estate<span class=\"__1 _3\"></span> UK </div></div><div class=\"c_1 w175 h14d gsad2\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo FCC Enviro<span class=\"__1 _3\"></span>nment (UK) </div></div><div class=\"c_1 w1e6 h14d gsad3\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">324 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsad4\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">7 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14d gsad5\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Planigesa, S.A.<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w175 h14d gsad6\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fedemes, S.L. </div></div><div class=\"c_1 w1e6 h14d gsad7\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">15 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsad8\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14c gsad9\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. </div></div><div class=\"c_1 w1e6 h14c gsada\"><div class=\"t_1 m0_1 x2d h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsadb\"><div class=\"t_1 m0_1 x2d h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsadc\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. </div></div><div class=\"c_1 w1e6 h14d gsadd\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">146 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsade\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">25 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14d gsadf\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w175 h14d gsae0\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. </div></div><div class=\"c_1 w1e6 h14d gsae1\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14d gsae2\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">568 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14c gsae3\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal </div></div><div class=\"c_1 w1e6 h14c gsae4\"><div class=\"t_1 m0_1 x14 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">458 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsae5\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycfc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14f gsae6\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. </div></div><div class=\"c_1 w1e6 h14f gsae7\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">57 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14f gsae8\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14d gsae9\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. </div></div><div class=\"c_1 w1e6 h14d gsaea\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">506 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsaeb\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14c gsaec\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fedemes, S.L. </div></div><div class=\"c_1 w1e6 h14c gsaed\"><div class=\"t_1 m0_1 x14 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">147 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsaee\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14d gsaef\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsaf0\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">1.296  </div></div><div class=\"c_1 w1e8 h14d gsaf1\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsaf2\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Alfa, S.A.<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w175 h14d gsaf3\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Ambito, S.A.<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w1e6 h14d gsaf4\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsaf5\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14c gsaf6\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Integracione<span class=\"__1 _3\"></span>s Ambientale<span class=\"__1 _3\"></span>s de Cantabria, S.A. </div></div><div class=\"c_1 w1e6 h14c gsaf7\"><div class=\"t_1 m0_1 x2d h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsaf8\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsaf9\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Pedrera de<span class=\"__1 _3\"></span> l'Ordal, S.L. </div></div><div class=\"c_1 w175 h14d gsafa\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. </div></div><div class=\"c_1 w10c h14d gsafb\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. </div></div><div class=\"c_1 w175 h14d gsafc\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. </div></div><div class=\"c_1 w10c h14c gsafd\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. </div></div><div class=\"c_1 w175 h14c gsafe\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. </div></div><div class=\"c_1 w1e6 h14c gsaff\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">13 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsb00\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">15 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsb01\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia B<span class=\"__1 _3\"></span>usiness, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb02\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">56 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb03\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">59 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14d gsb04\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. </div></div><div class=\"c_1 w175 h14d gsb05\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCyC, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb06\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb07\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">4 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14c gsb08\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia B<span class=\"__1 _3\"></span>usiness, S.A. </div></div><div class=\"c_1 w1e8 h14c gsb09\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">60 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsb0a\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Canteras de<span class=\"__1 _3\"></span> Alaiz, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb0b\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">74 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb0c\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14d gsb0d\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Alfa, S.A.<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w1e6 h14d gsb0e\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">8 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb0f\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14c gsb10\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h14c gsb11\"><div class=\"t_1 m0_1 x17 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.656  </div></div><div class=\"c_1 w1e8 h14c gsb12\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsb13\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. </div></div><div class=\"c_1 w175 h14d gsb14\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Canteras de<span class=\"__1 _3\"></span> Alaiz, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb15\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">74 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb16\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a yd06 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h150 gsb17\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h150 gsb18\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">113 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h150 gsb19\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14c gsb1a\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Fedemes, S.L. </div></div><div class=\"c_1 w175 h14c gsb1b\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. </div></div><div class=\"c_1 w1e6 h14c gsb1c\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">66 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsb1d\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">22 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w175 h14d gsb1e\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Planigesa, S.A.<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w1e6 h14d gsb1f\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">58 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb20\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsb21\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Valaise, S.L.U. </div></div><div class=\"c_1 w175 h14d gsb22\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Industrial e<span class=\"__1 _3\"></span> Infraestr<span class=\"__1 _3\"></span>ucturas Energ\u00e9ticas<span class=\"__1 _3\"></span>, S.A. </div><div class=\"t_1 m0_1 xe h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Unipersona<span class=\"__1 _3\"></span>l </div></div><div class=\"c_1 w1e6 h14d gsb23\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14d gsb24\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">50 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14c gsb25\"><div class=\"t_1 m0_1 xe h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as </div><div class=\"t_1 m0_1 xe h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">S.A.U. </div></div><div class=\"c_1 w175 h14c gsb26\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Realia B<span class=\"__1 _3\"></span>usiness, S.A. </div></div><div class=\"c_1 w1e6 h14c gsb27\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14c gsb28\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14d gsb29\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Alfa, S.A.<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w1e6 h14d gsb2a\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb2b\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14d gsb2c\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb2d\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">24 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb2e\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14c gsb2f\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">\u00c1ridos de M<span class=\"__1 _3\"></span>elo, S.L. </div></div><div class=\"c_1 w175 h14c gsb30\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h14c gsb31\"><div class=\"t_1 m0_1 x17 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">4.674  </div></div><div class=\"c_1 w1e8 h14c gsb32\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsb33\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Contratas y<span class=\"__1 _3\"></span> Ventas, S.A. </div></div><div class=\"c_1 w175 h14d gsb34\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valderr<span class=\"__1 _3\"></span>ivas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb35\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb36\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsb37\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal </div></div><div class=\"c_1 w175 h14d gsb38\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb39\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">20 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb3a\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14c gsb3b\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Mantenimie<span class=\"__1 _3\"></span>nto de Infraestr<span class=\"__1 _3\"></span>ucturas, S.A. </div></div><div class=\"c_1 w175 h14c gsb3c\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h14c gsb3d\"><div class=\"t_1 m0_1 x57 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">20 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsb3e\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsb3f\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Prefabric<span class=\"__1 _3\"></span>ados Delta, S.A. Uniper<span class=\"__1 _3\"></span>sonal </div></div><div class=\"c_1 w175 h14d gsb40\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb41\"><div class=\"t_1 m0_1 x17 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">2.355  </div></div><div class=\"c_1 w1e8 h14d gsb42\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsb43\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Tratamientos <span class=\"__1 _3\"></span>y Recuperaci<span class=\"__1 _3\"></span>ones Industriale<span class=\"__1 _3\"></span>s, </div><div class=\"t_1 m0_1 xe h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">S.A. </div></div><div class=\"c_1 w175 h14d gsb44\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb45\"><div class=\"t_1 m0_1 x57 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">44 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb46\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14c gsb47\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">FCC Aqualia, S.A<span class=\"__1 _3\"></span>. </div></div><div class=\"c_1 w175 h14c gsb48\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Hormigones Del<span class=\"__1 _3\"></span>f\u00edn, S.A. </div></div><div class=\"c_1 w1e6 h14c gsb49\"><div class=\"t_1 m0_1 x2d h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14c gsb4a\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w175 h14d gsb4b\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Hormigones Rei<span class=\"__1 _3\"></span>nares, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb4c\"><div class=\"t_1 m0_1 x2d h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14d gsb4d\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w10c h14d gsb4e\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Cement<span class=\"__1 _3\"></span> Holding Inc. </div></div><div class=\"c_1 w175 h14d gsb4f\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. </div></div><div class=\"c_1 w1e6 h14d gsb50\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycfc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14d gsb51\"><div class=\"t_1 m0_1 x14 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls3 ws0_1\">272 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10c h14e gsb52\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Giant Cement<span class=\"__1 _3\"></span> Company </div></div><div class=\"c_1 w175 h14e gsb53\"><div class=\"t_1 m0_1 xe h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Uniland Tradi<span class=\"__1 _3\"></span>ng B.V. </div></div><div class=\"c_1 w1e6 h14e gsb54\"><div class=\"t_1 m0_1 x2e h1a y9df ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14e gsb55\"><div class=\"t_1 m0_1 x17 h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">5.771  </div></div><div class=\"c_1 w10c h14d gsb56\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Coastal Cement<span class=\"__1 _3\"></span> Corporati<span class=\"__1 _3\"></span>on </div></div><div class=\"c_1 w175 h14d gsb57\"><div class=\"t_1 m0_1 xe h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">Uniland Tradi<span class=\"__1 _3\"></span>ng B.V. </div></div><div class=\"c_1 w1e6 h14d gsb58\"><div class=\"t_1 m0_1 x2e h1a yb3 ff1_1 fs8 fc0_1 sc0_1 ls6 ws0_1\">                    </div><div class=\"t_1 m0_1 x36 h1a ycf0 ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ls6\">   </span> </div></div><div class=\"c_1 w1e8 h14d gsb59\"><div class=\"t_1 m0_1 xe4 h1a ybc ff1_1 fs8 fc0_1 sc0_1 ls0_1 ws0_1\">13.550  </div></div><div class=\"c_1 w1e6 h14b gsb5a\"><div class=\"t_1 m0_1 xe4 h35 yce7 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">76.813<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1e8 h14b gsb5b\"><div class=\"t_1 m0_1 xe4 h35 yce7 ff3_1 fs8 fc2 sc0_1 ls3 ws0_1\">84.610<span class=\"ls0_1\"> </span></div></div>Adicionalmente se <span class=\"__1 _3\"></span>mantienen los sigu<span class=\"__1 _3\"></span>ientes saldos de <span class=\"__1 _3\"></span>Balance:<span class=\"ff5 fs5\"> </span>Deudor Acreedor 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. -<span class=\"ls6\">   </span> 132 <span class=\"ls0_1\"> </span>Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 28 <span class=\"ls0_1\"> </span>27 <span class=\"ls0_1\"> </span>FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9ticas S.A.U.<span class=\"__1 _3\"></span> 414 <span class=\"ls0_1\"> </span>412 <span class=\"ls0_1\"> </span>FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. 85 <span class=\"ls0_1\"> </span>82 <span class=\"ls0_1\"> </span>Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. 267 <span class=\"ls0_1\"> </span>231 <span class=\"ls0_1\"> </span>Fedemes, S.L. 50 <span class=\"ls0_1\"> </span>51 <span class=\"ls0_1\"> </span>Realia B<span class=\"__1 _3\"></span>usiness, S.A. Fedemes, S.L. 14 <span class=\"ls0_1\"> </span>Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 46 <span class=\"ls0_1\"> </span>99.936  FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 4.445  1.891  FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. 18 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>FCyC, S.A. -<span class=\"ls6\">   </span> 87 <span class=\"ls0_1\"> </span>FCyC, S.A. Asesoria f<span class=\"__1 _3\"></span>inanciera y de gest<span class=\"__1 _3\"></span>i\u00f3n, S.A. 47 <span class=\"ls0_1\"> </span>170 <span class=\"ls0_1\"> </span>Fomento de Cons<span class=\"__1 _3\"></span>truccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 33 <span class=\"ls0_1\"> </span>227.485  FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 8.090  10.109  FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. -<span class=\"ls6\">   </span> Costa Verde<span class=\"__1 _3\"></span> Habitat, S.L. -<span class=\"ls6\">   </span> 1.993  Jezzine Uno, S.L.U.<span class=\"__1 _3\"></span> -<span class=\"ls6\">   </span> 37.043  Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 1.440  Fedemes, S.L. 3 <span class=\"ls0_1\"> </span>14 <span class=\"ls0_1\"> </span>Inmocemento, S.<span class=\"__1 _3\"></span>A. Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 217 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Real Estate<span class=\"__1 _3\"></span> (UK) Limited FCC Environment<span class=\"__1 _3\"></span> (UK) Limite<span class=\"__1 _3\"></span>d 4.528  4.005  FCyC, S.A. -<span class=\"ls6\">   </span> 207 <span class=\"ls0_1\"> </span>Vela Bor<span class=\"__1 _3\"></span>ovica Koncern <span class=\"__1 _3\"></span>d.o.o. FCyC, S.A. -<span class=\"ls6\">   </span> 189 <span class=\"ls0_1\"> </span>Costa Verde<span class=\"__1 _3\"></span> Habitat, S.L. FCyC, S.A. -<span class=\"ls6\">   </span> 5 <span class=\"ls0_1\"> </span>Planigesa, S.A.<span class=\"__1 _3\"></span> Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. 30 <span class=\"ls0_1\"> </span>15 <span class=\"ls0_1\"> </span>Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. -<span class=\"ls6\">   </span> 1 <span class=\"ls0_1\"> </span>Fedemes, S.L. -<span class=\"ls6\">   </span> 3 <span class=\"ls0_1\"> </span>Valaise, S.L. Unipe<span class=\"__1 _3\"></span>rsonal FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. -<span class=\"ls6\">   </span> 4 <span class=\"ls0_1\"> </span>Participac<span class=\"__1 _3\"></span>iones Teide, S.A. Las Palmeras de G<span class=\"__1 _3\"></span>arrucha, S.L. 30 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. 2.179  2.290  Realia B<span class=\"__1 _3\"></span>usiness, S.A. 72 <span class=\"ls0_1\"> </span>67 <span class=\"ls0_1\"> </span>FCyC, S.A. 3.607  4.549  Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 4.160  -<span class=\"ls6\">   </span> Residenc<span class=\"__1 _3\"></span>ial Turo del M<span class=\"__1 _3\"></span>ar,C.B. Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 2 <span class=\"ls0_1\"> </span>Hermanos Revi<span class=\"__1 _3\"></span>lla, S.A. Servicio<span class=\"__1 _3\"></span>s Especiales de<span class=\"__1 _3\"></span> Limpieza, S.A. -<span class=\"ls6\">   </span> 30 <span class=\"ls0_1\"> </span>Fedemes, S.L. -<span class=\"ls6\">   </span> Jezzine Uno, S.L.U.<span class=\"__1 _3\"></span> FCyC, S.A. -<span class=\"ls6\">   </span> 3.805  Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 32 <span class=\"ls0_1\"> </span>Fedemes, S.L. -<span class=\"ls6\">   </span> 1 <span class=\"ls0_1\"> </span>AS Cancelas Siglo XX<span class=\"__1 _3\"></span>I, S.L. Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 8.370  FCC Industrial e<span class=\"__1 _3\"></span> Infraest<span class=\"__1 _3\"></span>ructuras Energ\u00e9tic<span class=\"__1 _3\"></span>as S.A.U. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. 17 <span class=\"ls0_1\"> </span>25 <span class=\"ls0_1\"> </span>Realia B<span class=\"__1 _3\"></span>usiness, S.A. -<span class=\"ls6\">   </span> 12 <span class=\"ls0_1\"> </span>Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 3 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. FCyC, S.A. 6 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Realia B<span class=\"__1 _3\"></span>usiness, S.A. 480 <span class=\"ls0_1\"> </span>330 <span class=\"ls0_1\"> </span>Canteras de<span class=\"__1 _3\"></span> Alaiz, S.A. 14 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 883 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. Canteras de<span class=\"__1 _3\"></span> Alaiz, S.A. 14 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Port<span class=\"__1 _3\"></span>land Valderr<span class=\"__1 _3\"></span>ivas, S.A. 6 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> \u00c1ridos de M<span class=\"__1 _3\"></span>elo, S.L. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 420 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 3 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Prefabric<span class=\"__1 _3\"></span>ados Delta, S.A. Uniper<span class=\"__1 _3\"></span>sonal Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 118 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Tratamientos <span class=\"__1 _3\"></span>y Recuperaci<span class=\"__1 _3\"></span>ones Industriale<span class=\"__1 _3\"></span>s, S.A. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. 8 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Aqualia Inte<span class=\"__1 _3\"></span>ch, S.A. Hormigones y Mo<span class=\"__1 _3\"></span>rteros <span class=\"__1 _3\"></span>Preparados, S.A.U 1 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Environment<span class=\"__1 _3\"></span> (UK) Limite<span class=\"__1 _3\"></span>d FCC Real Estate<span class=\"__1 _3\"></span> (UK) Limited 103 <span class=\"ls0_1\"> </span>98 <span class=\"ls0_1\"> </span>Fedemes, S.L. Realia Pat<span class=\"__1 _3\"></span>rimonio, S.L.U. 1.443  1.362  Realia B<span class=\"__1 _3\"></span>usiness, S.A. Residenc<span class=\"__1 _3\"></span>ial Turo del M<span class=\"__1 _3\"></span>ar,C.B. -<span class=\"ls6\">   </span> -<span class=\"ls6\">   </span> Giant Cement<span class=\"__1 _3\"></span> Holding Inc. Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. -<span class=\"ls6\">   </span> 4.692  Uniland Acqu<span class=\"__1 _3\"></span>isition Corpo<span class=\"__1 _3\"></span>ration Uniland Int<span class=\"__1 _3\"></span>ernational B<span class=\"__1 _3\"></span>.V. -<span class=\"ls6\">   </span> 10 <span class=\"ls0_1\"> </span>Cementos Port<span class=\"__1 _3\"></span>land Valder<span class=\"__1 _3\"></span>rivas, S.A. FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal 118 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Construc<span class=\"__1 _3\"></span>ci\u00f3n, S.A. 58 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> FCC Medio Ambi<span class=\"__1 _3\"></span>ente, S.A. 135 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Fomento de Const<span class=\"__1 _3\"></span>ruccio<span class=\"__1 _3\"></span>nes y Contratas, S.A. 353 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Cementos Alfa, S.A.<span class=\"__1 _3\"></span> FCC \u00c1mbito, S.A. Uni<span class=\"__1 _3\"></span>personal 2 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Integracione<span class=\"__1 _3\"></span>s Ambientale<span class=\"__1 _3\"></span>s de Cantabria, S.A. 1 <span class=\"ls0_1\"> </span>-<span class=\"ls6\">   </span> Giant Cement<span class=\"__1 _3\"></span> Company Uniland Tradi<span class=\"__1 _3\"></span>ng B.V. -<span class=\"ls6\">   </span> 1.628  Coastal Cement<span class=\"__1 _3\"></span> Corporati<span class=\"__1 _3\"></span>on Uniland Tradi<span class=\"__1 _3\"></span>ng B.V. -<span class=\"ls6\">   </span> 3.341  32.535<span class=\"ls0_1\"> </span>416.192<span class=\"__1 _5f\"> </span>En <span class=\"__1 _20\"></span>los <span class=\"__1 _20\"></span>dos <span class=\"__1 _20\"></span>cuadros <span class=\"__1 _20\"></span>anterior<span class=\"ls1b\">es</span> <span class=\"__1 _20\"></span>para <span class=\"__1 _20\"></span>el <span class=\"__1 _20\"></span>ejercicio<span class=\"__1 _3\"></span> <span class=\"__1 _20\"></span>2024 <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>ha <span class=\"__1 _20\"></span>considerado <span class=\"__1 _20\"></span>la <span class=\"__1 _20\"></span>situaci\u00f3n <span class=\"__1 _c\"></span>existente <span class=\"__1 _20\"></span>a <span class=\"__1 _20\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>diciembr<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span> de <span class=\"__1 _18\"> </span>2024 <span class=\"__1 _18\"> </span>tras <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>perfeccionamiento <span class=\"__1 _38\"> </span>de <span class=\"__1 _33\"> </span>la <span class=\"__1 _18\"> </span>escisi\u00f3n <span class=\"__1 _18\"> </span>parcial <span class=\"__1 _18\"> </span>financiera <span class=\"__1 _18\"> </span>que <span class=\"__1 _18\"> </span>ha <span class=\"__1 _18\"> </span>dado <span class=\"__1 _18\"> </span>origen <span class=\"__1 _18\"> </span>al <span class=\"__1 _18\"> </span>Grupo Inmocemento, <span class=\"__1 _c\"></span>de <span class=\"__1 _20\"></span>forma <span class=\"__1 _20\"></span>que <span class=\"__1 _20\"></span>se <span class=\"__1 _20\"></span>detallan <span class=\"__1 _20\"></span>las <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _20\"></span>entre <span class=\"__1 _20\"></span>empresas <span class=\"__1 _20\"></span>del <span class=\"__1 _20\"></span>Grupo <span class=\"__1 _20\"></span>FCC <span class=\"__1 _3\"></span>y <span class=\"__1 _20\"></span>empresas <span class=\"__1 _20\"></span>del <span class=\"__1 _c\"></span>Grupo Inmocemento. <span class=\"__1 _3\"></span>En el ejerci<span class=\"__1 _3\"></span>cio 20<span class=\"__1 _3\"></span>23 se inf<span class=\"__1 _3\"></span>orma de<span class=\"__1 _3\"></span> las operacione<span class=\"__1 _3\"></span>s con sociedades<span class=\"__1 _20\"></span> que se consideraban<span class=\"__1 _3\"></span> como<span class=\"__1 _3\"></span> partes vinculadas <span class=\"__1 _3\"></span>a 3<span class=\"__1 _3\"></span>1 de d<span class=\"__1 _20\"></span>iciem<span class=\"__1 _6\"></span>br<span class=\"__1 _20\"></span>e de 2023, es <span class=\"__1 _3\"></span>decir <span class=\"__1 _3\"></span>aquellas opera<span class=\"__1 _3\"></span>ciones entre<span class=\"__1 _3\"></span> empresas <span class=\"__1 _3\"></span>que pert<span class=\"__1 _3\"></span>enec\u00edan<span class=\"__1 _3\"></span> al <span class=\"__1 _6\"></span>Grupo <span class=\"__1 _7\"></span>FCC <span class=\"__1 _7\"></span>a <span class=\"__1 _6\"></span>dicha <span class=\"__1 _7\"></span>fecha <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>empresas <span class=\"__1 _6\"></span>participadas <span class=\"__1 _6\"></span>por <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>accionista <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>control <span class=\"__1 _6\"></span>o <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _6\"></span>vinculadas <span class=\"__1 _6\"></span>a \u00e9ste. Asimismo <span class=\"__1 _6\"></span>la sociedad <span class=\"__1 _6\"></span>FCC Co<span class=\"__1 _6\"></span>nstrucci<span class=\"__1 _20\"></span>\u00f3<span class=\"__1 _6\"></span>n, S.A. <span class=\"__1 _6\"></span>tiene <span class=\"__1 _6\"></span>re<span class=\"__1 _3\"></span>gistrado <span class=\"__1 _6\"></span>en e<span class=\"__1 _6\"></span>l ep\u00edgrafe <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>pasivo <span class=\"ffc\">\u201cFianzas <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>dep\u00f3sit<span class=\"__1 _3\"></span>os </span>recibidos\u201d <span class=\"__1 _20\"></span><span class=\"ff1_1 ls1a\">un <span class=\"__1 _20\"></span><span class=\"ls0_1\">anticipo <span class=\"__1 _3\"></span>recibid<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _20\"></span>acuerdo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>venta <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _20\"></span>participaci\u00f3n <span class=\"__1 _c\"></span>en la <span class=\"__1 _c\"></span>sociedad <span class=\"__1 _20\"></span>Concesionaria <span class=\"__1 _20\"></span>T\u00fanel </span></span>de Coatzacoalcos, S.A. por importe de 48.396 miles de euros en ambos ejercicios<span class=\"__1 _3\"></span>, de <span class=\"__1 _6\"></span><span class=\"ls28\">la</span> sociedad Promotora<span class=\"__1 _3\"></span> del Desarrollo de<span class=\"__1 _20\"></span> Am\u00e9rica Latina, S.A. de<span class=\"__1 _3\"></span> C.V. \u201cProm<span class=\"__1 _3\"></span>otora Ideal\u201d, <span class=\"ff1_1\">entidad<span class=\"__1 _3\"></span> vinculada al ac<span class=\"__1 _3\"></span>cionista may<span class=\"__1 _3\"></span>oritario<span class=\"__1 _3\"></span> </span>de <span class=\"__1 _2d\"></span>la <span class=\"__1 _2d\"></span>Sociedad <span class=\"__1 _2d\"> </span>Dominante. <span class=\"__1 _13\"></span>La <span class=\"__1 _1a\"> </span>venta <span class=\"__1 _2d\"></span>est\u00e1 <span class=\"__1 _2d\"></span>sujeta <span class=\"__1 _2d\"></span>a <span class=\"__1 _2d\"></span>condiciones <span class=\"__1 _13\"></span>suspensivas, <span class=\"__1 _2d\"> </span>no <span class=\"__1 _2d\"> </span>satisfechas <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>fecha <span class=\"__1 _1a\"> </span>d<span class=\"__1 _3\"></span>e formulaci\u00f3n de las pr<span class=\"__1 _20\"></span>ese<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>es cuentas anuales<span class=\"__1 _3\"></span> consolidad<span class=\"__1 _3\"></span>as (nota 20.d). Adicionalmente <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _32\"> </span>el <span class=\"__1 _1a\"> </span>ejercicio <span class=\"__1 _32\"> </span>2024 <span class=\"__1 _32\"> </span>se <span class=\"__1 _32\"> </span>han <span class=\"__1 _1a\"> </span>llevado <span class=\"__1 _32\"> </span>a <span class=\"__1 _1a\"> </span>cabo  las <span class=\"__1 _1a\"> </span>siguientes <span class=\"__1 _1a\"> </span>o<span class=\"__1 _6\"></span>pera<span class=\"__1 _3\"></span>ciones <span class=\"__1 _1a\"> </span>con  parte<span class=\"__1 _20\"></span>s vinculadas:  -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Contrato <span class=\"__1 _2d\"> </span>de <span class=\"__1 _1a\"> </span>prestaci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>servicios <span class=\"__1 _1a\"> </span>entre <span class=\"__1 _2d\"></span>Fomento <span class=\"__1 _2d\"></span>de <span class=\"__1 _1a\"> </span>Construcci<span class=\"__1 _3\"></span>ones <span class=\"__1 _2d\"> </span>y <span class=\"__1 _1a\"> </span>Contratas, <span class=\"__1 _2d\"></span>S.A. <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>la sociedad Vilafulder<span class=\"__1 _3\"></span> Corporate Group, S.L.U.<span class=\"__1 _3\"></span> por un im<span class=\"__1 _3\"></span>porte total anual de<span class=\"__1 _3\"></span> 368 miles de euros. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Contrato <span class=\"__1 _6\"></span>de prestaci\u00f3n <span class=\"__1 _6\"></span>de servicios <span class=\"__1 _6\"></span>entre Realia <span class=\"__1 _6\"></span>Business, S.A. <span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>D<span class=\"__1 _3\"></span>on <span class=\"__1 _6\"></span>Gerardo Kuri <span class=\"__1 _6\"></span>Kaufmann <span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>or importe de 190 mil<span class=\"__1 _3\"></span>es de euros.<span class=\"__1 _3\"></span> -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2024 <span class=\"__1 _6\"></span>Cementos <span class=\"__1 _6\"></span>Portland <span class=\"__1 _6\"></span>Valderrivas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span> <span class=\"__1 _6\"></span>ha <span class=\"__1 _7\"></span>cancelad<span class=\"__1 _3\"></span>o <span class=\"__1 _6\"></span>sendos <span class=\"__1 _6\"></span>contratos <span class=\"__1 _6\"></span>de prestaci\u00f3n  de <span class=\"__1 _2c\"> </span>servicios <span class=\"__1 _2c\"> </span>con  Don <span class=\"__1 _2c\"> </span>Gerardo <span class=\"__1 _2c\"> </span>Kuri <span class=\"__1 _2c\"> </span>Kaufmann  y <span class=\"__1 _2c\"> </span>Don <span class=\"__1 _2c\"> </span>Jaime <span class=\"__1 _2c\"> </span>Rocha  Font <span class=\"__1 _2c\"> </span>habiendo devengado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cantidad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>172 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(184 <span class=\"__1 _6\"></span>m<span class=\"__1 _6\"></span>ile<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _6\"></span>uros <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>2023) <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>106 miles de euros (1<span class=\"__1 _3\"></span>50 miles d<span class=\"__1 _3\"></span>e euros en 202<span class=\"__1 _3\"></span>3). -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>En  el <span class=\"__1 _1a\"> </span>marco  d<span class=\"__1 _3\"></span>e  la <span class=\"__1 _1a\"> </span>refinanciaci\u00f3n <span class=\"__1 _1a\"> </span>de  la <span class=\"__1 _32\"> </span>deud<span class=\"__1 _3\"></span>a  as<span class=\"__1 _3\"></span>ociada <span class=\"__1 _1a\"> </span>a  las <span class=\"__1 _1a\"> </span>actividades  esp<span class=\"__1 _20\"></span>a\u00f1olas  del <span class=\"__1 _32\"> </span>grupo<span class=\"__1 _3\"></span> Cementos <span class=\"__1 _13\"></span>Portland <span class=\"__1 _2d\"></span>Valderrivas <span class=\"__1 _2d\"></span>realizad<span class=\"__1 _3\"></span>a <span class=\"__1 _2d\"></span>en <span class=\"__1 _2d\"></span>2016 <span class=\"__1 _2d\"></span>se <span class=\"__1 _13\"></span>fo<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>maliz\u00f3 <span class=\"__1 _13\"></span>un <span class=\"__1 _2d\"> </span>contrato <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>con Banco <span class=\"__1 _2d\"></span>Inbursa, <span class=\"__1 _2d\"></span>S.A., <span class=\"__1 _2d\"></span>Instituci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _2d\"> </span>Banca <span class=\"__1 _2d\"></span>M\u00faltiple. <span class=\"__1 _2d\"></span>Con <span class=\"__1 _2d\"></span>fecha <span class=\"__1 _2d\"></span>20 <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"></span>octubre <span class=\"__1 _2d\"></span>de <span class=\"__1 _2d\"> </span>2022 <span class=\"__1 _2d\"></span>firm\u00f3 <span class=\"__1 _2d\"></span>un acuerdo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>extensi\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>vencimiento <span class=\"__1 _1a\"> </span>hasta <span class=\"__1 _1a\"> </span>octubre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2025. <span class=\"__1 _1a\"> </span>A <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _32\"> </span>de <span class=\"__1 _1a\"> </span>diciembre <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>2024 <span class=\"__1 _1a\"> </span>el<span class=\"__1 _20\"></span> pr\u00e9stamo <span class=\"__1 _c\"></span>est\u00e1 <span class=\"__1 _20\"></span>totalmente <span class=\"__1 _c\"></span>amortizado <span class=\"__1 _20\"></span>(50.405 <span class=\"__1 _c\"></span>miles <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>euro<span class=\"__1 _6\"></span>s <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>31 <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>2023); <span class=\"__1 _c\"></span>los <span class=\"__1 _20\"></span>gastos financieros devengad<span class=\"__1 _3\"></span>os en el ejercicio 20<span class=\"__1 _3\"></span>24 han sido 921 miles de euros. Durante<span class=\"__1 _3\"></span> el ejercicio 202<span class=\"__1 _3\"></span>3 se devengaron 2.<span class=\"__1 _3\"></span>703 miles de euro<span class=\"__1 _3\"></span>s. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Contrato para la pr<span class=\"__1 _20\"></span>est<span class=\"__1 _6\"></span>aci<span class=\"__1 _3\"></span>\u00f3n de<span class=\"__1 _3\"></span> servicios inf<span class=\"__1 _3\"></span>orm\u00e1ticos p<span class=\"__1 _3\"></span>or parte de<span class=\"__1 _3\"></span> Claro <span class=\"__1 _3\"></span>Enterprise S<span class=\"__1 _3\"></span>olutions, S.L. <span class=\"__1 _3\"></span>a Fomento <span class=\"__1 _6\"></span>de Construcciones y <span class=\"__1 _6\"></span>Contratas, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>por importe <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>16.992 miles <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>euros (15.<span class=\"ls19\">146<span class=\"__1 _6\"></span></span> <span class=\"__1 _6\"></span>mil<span class=\"__1 _3\"></span>es de euros en 2023<span class=\"ls17\">).<span class=\"__1 _20\"></span><span class=\"ls0_1\"> </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>En el <span class=\"__1 _20\"></span>mes de <span class=\"__1 _20\"></span>mayo d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>2024, <span class=\"__1 _3\"></span>Fomento <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Construcciones <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>Contratas,<span class=\"__1 _3\"></span> S.A.<span class=\"__1 _3\"></span> acu<span class=\"__1 _3\"></span>di\u00f3 <span class=\"__1 _3\"></span>a la <span class=\"__1 _20\"></span>ampliaci\u00f3n <span class=\"__1 _3\"></span>d<span class=\"__1 _3\"></span>e capital <span class=\"__1 _13\"></span>realizada <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sociedad <span class=\"__1 _13\"></span>dependiente <span class=\"__1 _13\"></span>FCyC, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>realizand<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>desembolso <span class=\"__1 _13\"></span>acorde <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>su participaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>160.062 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros, <span class=\"__1 _13\"></span>puesto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>socio <span class=\"__1 _13\"></span>mino<span class=\"__1 _6\"></span>ritari<span class=\"__1 _3\"></span>o, <span class=\"__1 _13\"></span>Soinmob <span class=\"__1 _13\"></span>Inmobiliari<span class=\"__1 _3\"></span>a Espa\u00f1ola, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _3\"></span>U., <span class=\"__1 _13\"></span>acudi\u00f3 <span class=\"__1 _13\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>amplia<span class=\"__1 _20\"></span>ci\u00f3<span class=\"__1 _6\"></span>n<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>realizando<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>dese<span class=\"__1 _3\"></span>mbolso <span class=\"__1 _13\"></span>ac<span class=\"__1 _3\"></span>orde <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>su<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>participaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de 39.938 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _20\"></span>euros. La ci<span class=\"__1 _20\"></span>tada ampliaci\u00f3n <span class=\"__1 _3\"></span>no supu<span class=\"__1 _3\"></span>so un <span class=\"__1 _3\"></span>cambio <span class=\"__1 _3\"></span>en el<span class=\"__1 _3\"></span> porcentaje<span class=\"__1 _3\"></span> de parti<span class=\"__1 _20\"></span>cipaci\u00f3n sobre FCyC, S.A.  -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Cesi\u00f3n <span class=\"__1 _6\"></span>por parte <span class=\"__1 _6\"></span>de FCC <span class=\"__1 _6\"></span>a favor <span class=\"__1 _6\"></span>de FCyC <span class=\"__1 _6\"></span>de los <span class=\"__1 _6\"></span>dos cr\u00e9ditos <span class=\"__1 _6\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>FCC<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>manten\u00eda <span class=\"__1 _6\"></span>fr<span class=\"__1 _3\"></span>ente <span class=\"__1 _6\"></span>a Realia <span class=\"__1 _6\"></span>por<span class=\"__1 _20\"></span> importe de 100.<span class=\"ls9\">68<span class=\"__1 _20\"></span><span class=\"ls0_1\">0<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>miles de euros. </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Financiaci\u00f3n <span class=\"__1 _6\"></span>por <span class=\"__1 _7\"></span>FCC, <span class=\"__1 _6\"></span>S.A. <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>FCyC, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _6\"></span>para <span class=\"__1 _7\"></span>comprar<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>al <span class=\"__1 _7\"></span>Fondo <span class=\"__1 _7\"></span>de <span class=\"__1 _6\"></span>Inversi\u00f3n <span class=\"__1 _6\"></span>Polygon <span class=\"__1 _6\"></span>el <span class=\"__1 _7\"></span>10,26% <span class=\"__1 _6\"></span>de Realia por import<span class=\"__1 _3\"></span>e de 92.575 mile<span class=\"__1 _3\"></span>s de euros. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Concesi\u00f3n <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>un <span class=\"__1 _20\"></span>pr\u00e9stamo <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>FCyC, <span class=\"__1 _20\"></span><span class=\"ls34\">S.A<span class=\"ls0_1\"> <span class=\"__1 _20\"></span>a R<span class=\"__1 _20\"></span>ealia <span class=\"__1 _20\"></span>Busines, <span class=\"__1 _20\"></span>S.A.<span class=\"ls57\">  </span>por <span class=\"__1 _20\"></span>im<span class=\"__1 _6\"></span>p<span class=\"__1 _3\"></span>orte <span class=\"__1 _20\"></span>de <span class=\"__1 _c\"></span>60<span class=\"__1 _6\"></span>.<span class=\"__1 _3\"></span>000 <span class=\"__1 _c\"></span>m<span class=\"__1 _6\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>euros. </span></span>-<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Concesi\u00f3n de un pr\u00e9s<span class=\"__1 _3\"></span>tamo d<span class=\"__1 _3\"></span>e Jezzine Uno S.L.U. a R<span class=\"__1 _3\"></span>ealia Business,<span class=\"__1 _3\"></span> S.A. por imp<span class=\"__1 _3\"></span>orte de 3.00<span class=\"__1 _3\"></span>0 miles<span class=\"__1 _3\"></span> de euros<span class=\"ff5 fsb\">.<span class=\"__1 _5f\"> </span></span>Cancelar <span class=\"__1 _6\"></span>la <span class=\"__1 _6\"></span>posici\u00f3n <span class=\"__1 _6\"></span>financiad<span class=\"__1 _3\"></span>ora <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCC <span class=\"__1 _6\"></span>a <span class=\"__1 _6\"></span>favor <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>FCyC, <span class=\"__1 _6\"></span>resultante <span class=\"__1 _6\"></span>de <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>cr\u00e9ditos <span class=\"__1 _6\"></span>otorgad<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>en ejercicios <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _6\"></span>mencionados <span class=\"__1 _6\"></span>en <span class=\"__1 _7\"></span>puntos <span class=\"__1 _6\"></span>anteriores <span class=\"__1 _6\"></span>durante <span class=\"__1 _6\"></span>el <span class=\"__1 _6\"></span>ejercicio <span class=\"__1 _6\"></span>2024 <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>un importe total <span class=\"ls1a\">de</span> 428.<span class=\"ls19\">38</span>0 miles d<span class=\"__1 _3\"></span>e euros. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Alquiler por Realia Patrimonio, <span class=\"ls34\">S.A.</span> a Realia <span class=\"__1 _6\"></span>Busin<span class=\"__1 _3\"></span>ess, <span class=\"ls34\">S.A.</span>,  FCyC, <span class=\"__1 _6\"></span>S.A.<span class=\"__1 _3\"></span>,  Planigesa,S.A y Jezzine Uno<span class=\"__1 _3\"></span> S.L.U., de oficinas <span class=\"__1 _3\"></span>en la Torre Realia<span class=\"__1 _3\"></span> de Madrid. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Prestaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Servici<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>Corporativos <span class=\"__1 _7\"></span>entre <span class=\"__1 _13\"></span>FCC<span class=\"__1 _6\"></span>, <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Inmoce<span class=\"__1 _3\"></span>mento, <span class=\"__1 _13\"></span>S.A. <span class=\"__1 _13\"></span>fijad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>en t\u00e9rminos de <span class=\"__1 _3\"></span>mercado y qu<span class=\"__1 _3\"></span>e no tiene relevancia ec<span class=\"__1 _3\"></span>on\u00f3mica <span class=\"__1 _3\"></span>material. -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Operaciones <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>naturalez<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"></span>co<span class=\"__1 _3\"></span>mercial <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>el <span class=\"__1 _13\"></span>seg<span class=\"__1 _20\"></span>m<span class=\"__1 _6\"></span>ent<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>Cementos <span class=\"__1 _13\"></span>c<span class=\"__1 _3\"></span>on <span class=\"__1 _13\"></span>la <span class=\"__1 _7\"></span>compa\u00f1\u00eda <span class=\"__1 _7\"></span>Trituradora <span class=\"__1 _13\"></span>y<span class=\"__1 _20\"></span> procesadora <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>materiales <span class=\"__1 _7\"></span>Santa <span class=\"__1 _13\"></span>Anita <span class=\"__1 _13\"></span>S.<span class=\"__1 _3\"></span>A. <span class=\"__1 _13\"></span>de <span class=\"__1 _7\"></span>C.V. <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _7\"></span>Elementia <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>i<span class=\"__1 _20\"></span>mporte <span class=\"__1 _13\"></span>de<span class=\"__1 _6\"></span> <span class=\"__1 _7\"></span>28.706 miles <span class=\"__1 _13\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _13\"></span>euros <span class=\"__1 _7\"></span>hasta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>f<span class=\"__1 _3\"></span>echa <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>perfeccionami<span class=\"__1 _3\"></span>ento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>escisi\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _13\"></span>ha <span class=\"__1 _7\"></span>dado <span class=\"__1 _7\"></span>o<span class=\"__1 _6\"></span>rigen <span class=\"__1 _7\"></span>al <span class=\"__1 _13\"></span>Grup<span class=\"__1 _3\"></span>o Inmocemento (2<span class=\"__1 _3\"></span>2.606 mil<span class=\"__1 _3\"></span>es d<span class=\"__1 _3\"></span>e euros <span class=\"__1 _3\"></span>en el ejercici<span class=\"__1 _3\"></span>o 2<span class=\"__1 _3\"></span>023), siend<span class=\"__1 _3\"></span>o la deuda <span class=\"__1 _3\"></span>pendien<span class=\"__1 _3\"></span>te de c<span class=\"__1 _3\"></span>obro a <span class=\"ls32\">a </span>la fecha de la escisi\u00f3n<span class=\"__1 _3\"></span> <span class=\"ls1a\">de</span> 2.193 miles de eur<span class=\"__1 _3\"></span>os (713 miles de <span class=\"__1 _3\"></span>euros a 31 d<span class=\"__1 _3\"></span>e diciembre de <span class=\"__1 _3\"></span>2023). -<span class=\"ffb\"> <span class=\"__1 _f\"> </span></span>Se <span class=\"__1 _7\"></span>mantiene <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>garant\u00eda <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>FCC, <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>30.000 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>FCC <span class=\"__1 _7\"></span>Real State (UK) Ltd. con r<span class=\"__1 _3\"></span>elaci\u00f3n a los riesg<span class=\"__1 _3\"></span>os de los verted<span class=\"__1 _3\"></span>eros transferido<span class=\"__1 _3\"></span>s. Adicionalmente, <span class=\"__1 _20\"></span>se <span class=\"__1 _3\"></span>realizan<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>otras <span class=\"__1 _20\"></span>operaciones <span class=\"__1 _20\"></span>en condi<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>nes <span class=\"__1 _20\"></span>de <span class=\"__1 _20\"></span>mercado, prin<span class=\"__1 _3\"></span>cipalment<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>servicios <span class=\"__1 _20\"></span>de telefon\u00eda <span class=\"__1 _2d\"></span>y <span class=\"__1 _1a\"> </span>acceso<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>a <span class=\"__1 _2d\"> </span>internet, <span class=\"__1 _1a\"> </span>con<span class=\"__1 _20\"></span> <span class=\"__1 _1a\"> </span>partes <span class=\"__1 _2d\"> </span>vinculadas <span class=\"__1 _1a\"> </span>relaci<span class=\"__1 _3\"></span>onadas <span class=\"__1 _2d\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _2d\"> </span>accionista <span class=\"__1 _2d\"> </span>mayoritario <span class=\"__1 _2d\"> </span>de cuant\u00eda no signifi<span class=\"__1 _3\"></span>cativa. e)<span class=\"ff9 ls0_1\"> <span class=\"__1 _34\"> </span><span class=\"ff3_1\">Mecanismos establecidos para dete<span class=\"__1 _3\"></span>ctar, determinar y reso<span class=\"__1 _3\"></span>lver los posibles conflictos de<span class=\"__1 _3\"></span> </span></span>intereses entre la Socieda<span class=\"__1 _3\"></span>d Dominante y/o su Gru<span class=\"__1 _3\"></span>po, y sus consejeros, <span class=\"__1 _3\"></span>directivos o accionistas significativ<span class=\"__1 _3\"></span>os. El Gru<span class=\"__1 _3\"></span>po FCC <span class=\"__1 _20\"></span>tiene <span class=\"__1 _3\"></span>establecid<span class=\"__1 _3\"></span>os mecanis<span class=\"__1 _20\"></span>mos precisos <span class=\"__1 _20\"></span>para detectar, <span class=\"__1 _20\"></span>determinar <span class=\"__1 _20\"></span>y resolver <span class=\"__1 _3\"></span>los <span class=\"__1 _20\"></span>po<span class=\"__1 _6\"></span>sib<span class=\"__1 _3\"></span>les conflictos  de<span class=\"__1 _3\"></span>  intereses  en<span class=\"__1 _3\"></span>tre  las  sociedad<span class=\"__1 _3\"></span>es  del  Gr<span class=\"__1 _3\"></span>upo  y  sus  consej<span class=\"__1 _3\"></span>eros,  directiv<span class=\"__1 _3\"></span>os  y  accionis<span class=\"__1 _3\"></span>tas significativos, tal y<span class=\"__1 _3\"></span> como se ind<span class=\"__1 _3\"></span>ica en el art\u00edculo 20 <span class=\"__1 _3\"></span>y siguientes del <span class=\"__1 _3\"></span>Reglamento d<span class=\"__1 _3\"></span>el Consejo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "32.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>REMUNERACI\u00d3N A LO<span class=\"__1 _3\"></span>S AUDITORE<span class=\"__1 _3\"></span>S DE CUENTAS Los <span class=\"__1 _7\"></span>honorarios <span class=\"__1 _7\"></span>relativos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>servicios <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>auditor\u00eda <span class=\"__1 _7\"></span>devengad<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>en <span class=\"__1 _13\"></span>2024 <span class=\"__1 _6\"></span><span class=\"ls1f\">y <span class=\"__1 _7\"></span><span class=\"ls9\">20</span></span>23 <span class=\"__1 _7\"></span>relativos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>servicios <span class=\"__1 _7\"></span>de auditor\u00eda <span class=\"__1 _6\"></span>y <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>otros <span class=\"__1 _6\"></span>servicios <span class=\"__1 _6\"></span>de <span class=\"__1 _7\"></span>verificaci\u00f3n, <span class=\"__1 _6\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>otros <span class=\"__1 _6\"></span>servicios <span class=\"__1 _7\"></span>profesion<span class=\"__1 _3\"></span>ales, <span class=\"__1 _7\"></span>prestados <span class=\"__1 _6\"></span>a <span class=\"__1 _7\"></span>las distintas <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _20\"></span>del Gr<span class=\"__1 _20\"></span>upo y <span class=\"__1 _3\"></span>gesti\u00f3n <span class=\"__1 _20\"></span>conjunta qu<span class=\"__1 _3\"></span>e <span class=\"__1 _20\"></span>componen el<span class=\"__1 _3\"></span> Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>FCC, <span class=\"__1 _20\"></span>por el <span class=\"__1 _20\"></span>auditor <span class=\"__1 _3\"></span>principal y <span class=\"__1 _13\"></span>otros <span class=\"__1 _2d\"></span>auditores <span class=\"__1 _13\"></span>participantes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>auditor\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>distintas <span class=\"__1 _13\"></span>so<span class=\"__1 _6\"></span>ci<span class=\"__1 _3\"></span>edades <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>po<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span> entidades <span class=\"__1 _3\"></span>vinculadas a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>mismos, tant<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span> <span class=\"__1 _20\"></span>en Espa\u00f1a c<span class=\"__1 _3\"></span>omo en <span class=\"__1 _3\"></span>el ex<span class=\"__1 _3\"></span>tranjero se<span class=\"__1 _3\"></span> muestran <span class=\"__1 _20\"></span>en el siguien<span class=\"__1 _3\"></span>te cuadro: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Auditor principal Otros auditores Total Auditor principal Otros auditores Total Servicios de auditor\u00eda 4.796  939 <span class=\"ls0_1\"> </span>5.735  4.529  754 <span class=\"ls0_1\"> </span>5.283  Otros servicios de verificaci\u00f3n 907 <span class=\"ls0_1\"> </span>592 <span class=\"ls0_1\"> </span>1.499  526 <span class=\"ls0_1\"> </span>248 <span class=\"ls0_1\"> </span>774 <span class=\"ls0_1\"> </span>Total servicios de auditor\u00ed<span class=\"__1 _3\"></span>a       <span class=\"ls0_1\">y relacionados </span>5.703 <span class=\"ls0_1\"> </span>1.531 <span class=\"ls0_1\"> </span>7.234 <span class=\"ls0_1\"> </span>5.055 <span class=\"ls0_1\"> </span>1.002 <span class=\"ls0_1\"> </span>6.057 <span class=\"ls0_1\"> </span>Servicios de asesoramiento fiscal 117 <span class=\"ls0_1\"> </span>1.321  1.438             <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.141  1.141  Otros servicios            <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.603  1.603             <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>1.917  1.917  Total servicios profesionales 117 <span class=\"ls0_1\"> </span>2.924 <span class=\"ls0_1\"> </span>3.041 <span class=\"ls0_1\"> </span>           <span class=\"ls0_1\">-</span>   <span class=\"ls0_1\"> </span>3.058 <span class=\"ls0_1\"> </span>3.058 <span class=\"ls0_1\"> </span>TOTAL 5.820 <span class=\"ls0_1\"> </span>4.455 <span class=\"ls0_1\"> </span>10.275 <span class=\"ls0_1\"> </span>5.055 <span class=\"ls0_1\"> </span>4.060 <span class=\"ls0_1\"> </span>9.115",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "33.<span class=\"ff9\"> <span class=\"__1 _42\"> </span></span>HECHOS POSTERIORES <span class=\"__1 _3\"></span>AL CIERRE Con <span class=\"__1 _13\"></span>posterioridad<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fec<span class=\"__1 _3\"></span>ha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cierre <span class=\"__1 _13\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pres<span class=\"__1 _3\"></span>entes <span class=\"__1 _13\"></span>estad<span class=\"__1 _3\"></span>os <span class=\"__1 _13\"></span>financieros, <span class=\"__1 _13\"></span>en<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>febrero <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2025, <span class=\"__1 _13\"></span>l<span class=\"__1 _3\"></span>a Administraci\u00f3n <span class=\"__1 _1a\"> </span>tributaria  espa\u00f1ola<span class=\"__1 _3\"></span>  inco\u00f3 <span class=\"__1 _32\"> </span>actas <span class=\"__1 _1a\"> </span>en  concepto  de<span class=\"__1 _3\"></span>  Impu<span class=\"__1 _3\"></span>esto  so<span class=\"__1 _3\"></span>bre  Sociedades<span class=\"__1 _3\"></span>  a<span class=\"__1 _3\"></span>  las<span class=\"__1 _3\"></span> sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>grupo <span class=\"__1 _13\"></span>fiscal<span class=\"__1 _20\"></span> <span class=\"__1 _13\"></span>encabezad<span class=\"__1 _3\"></span>o <span class=\"__1 _13\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>Fomento <span class=\"__1 _7\"></span>de <span class=\"__1 _13\"></span>Construc<span class=\"__1 _20\"></span>cio<span class=\"__1 _6\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _13\"></span>Cont<span class=\"__1 _3\"></span>ratas, <span class=\"__1 _7\"></span>S.A., <span class=\"__1 _7\"></span>eje<span class=\"__1 _6\"></span>r<span class=\"__1 _3\"></span>cicios 2018  a  2020,  y  extendi\u00f3  actas  en  concept<span class=\"__1 _3\"></span>o  de  IVA  y  de  retenciones/ingresos  a  cuenta  por  los rendimientos <span class=\"__1 _6\"></span>del <span class=\"__1 _6\"></span>trabajo <span class=\"__1 _6\"></span>y <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>rendimient<span class=\"__1 _3\"></span>os <span class=\"__1 _6\"></span>profesionales <span class=\"__1 _6\"></span>correspondient<span class=\"__1 _3\"></span>es <span class=\"__1 _6\"></span>al <span class=\"__1 _6\"></span>per\u00edodo <span class=\"__1 _6\"></span>comprendido entre <span class=\"__1 _20\"></span>abril <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2019 <span class=\"__1 _20\"></span>y <span class=\"__1 _20\"></span>diciembre <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>2020 <span class=\"__1 _20\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _20\"></span>sociedades <span class=\"__1 _c\"></span>Fomento <span class=\"__1 _3\"></span>de <span class=\"__1 _20\"></span>Construcciones <span class=\"__1 _c\"></span>y Contra<span class=\"__1 _20\"></span>tas S.A.<span class=\"__1 _3\"></span>, FCC Construcci\u00f3n S.A., FCC Medio Ambiente S.A. y FCC Industrial<span class=\"__1 _3\"></span> e Infraestructuras Energ\u00e9ticas<span class=\"__1 _3\"></span> S.A. El impacto <span class=\"__1 _38\"> </span>contabl<span class=\"__1 _3\"></span>e <span class=\"__1 _38\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _38\"> </span>citadas <span class=\"__1 _38\"> </span>inspecci<span class=\"__1 _20\"></span>o<span class=\"__1 _6\"></span>nes<span class=\"__1 _3\"></span>, <span class=\"__1 _38\"> </span>al <span class=\"__1 _14\"> </span>tratarse <span class=\"__1 _38\"> </span>de <span class=\"__1 _38\"> </span>un <span class=\"__1 _14\"> </span>hecho <span class=\"__1 _38\"> </span>posterior <span class=\"__1 _14\"> </span>que <span class=\"__1 _38\"> </span>muestra<span class=\"__1 _20\"></span> condiciones existentes <span class=\"__1 _6\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>cierre<span class=\"__1 _3\"></span> <span class=\"__1 _6\"></span>del ejercicio, <span class=\"__1 _6\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _6\"></span>ha registrado en <span class=\"__1 _6\"></span>los <span class=\"__1 _6\"></span>pr<span class=\"__1 _20\"></span>ese<span class=\"__1 _6\"></span>nt<span class=\"__1 _3\"></span>es estado<span class=\"__1 _6\"></span>s financieros <span class=\"__1 _6\"></span>de<span class=\"__1 _3\"></span> acuerdo con lo estable<span class=\"__1 _20\"></span>cido por la normativa contable (<span class=\"__1 _3\"></span>nota 24).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "ANEXO I SOCIEDADES DEPE<span class=\"__1 _3\"></span>NDIENTES (CONSOLIDADA<span class=\"__1 _3\"></span>S POR INTEGRA<span class=\"__1 _3\"></span>CI\u00d3N GLOBAL<span class=\"__1 _3\"></span>) Sociedad Domicilio % Participaci\u00f3n efectiva Auditor SERVICIOS MEDIOAMBIENT<span class=\"__1 _6\"></span>ALES Alfonso Ben\u00edtez, S.A.<span class=\"__1 _6\"></span> Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Armigesa, S.A. Paseo de Extremadu<span class=\"__1 _6\"></span>ra s/n <span class=\"ffc\">\u2013</span> Armilla (Granada) 38,26  Moore Azincourt Inv<span class=\"__1 _6\"></span>estment, S.L. Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  Corporaci\u00f3n Inmobiliaria <span class=\"__1 _6\"></span>Ib\u00e9rica, S.A. Av. Camino de Santiago,<span class=\"__1 _6\"></span> 40 <span class=\"ffc\">\u2013</span> Madrid 75,01  Ecoactiva de Medio Ambiente<span class=\"__1 _6\"></span>, S.A. Ctra. Puebla Albort\u00f3n<span class=\"__1 _6\"></span> a Zaragoza Km. 25<span class=\"ffc\">\u2013</span> Zaragoza<span class=\"__1 _6\"></span> 45,01  Vaciero Auditores Ecodeal-Gestao In<span class=\"__1 _6\"></span>tegral de Residuos Industriais, S.A.<span class=\"__1 _6\"></span> Portugal 40,22  Ernst &amp; You<span class=\"__1 _6\"></span>ng Ecogenesis Societe An<span class=\"__1 _6\"></span>onime Rendering of Cleansing and Was<span class=\"__1 _6\"></span>te Management Services Grecia 38,26  Ecoparque Man<span class=\"__1 _6\"></span>comunidad del Este, S.A.<span class=\"__1 _6\"></span> Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Egypt Environ<span class=\"__1 _6\"></span>me<span class=\"__1 _3\"></span>ntal Services, S.A.<span class=\"__1 _6\"></span>E. Egipto 99,25  Nearshore Middle East<span class=\"__1 _6\"></span> Empresa Comarcal de Serv<span class=\"__1 _6\"></span>eis Mediambientals d<span class=\"__1 _6\"></span>el Baix Pened\u00e9s <span class=\"ffc\">\u2013</span> ECOBP, S.L. Pla\u00e7a del Centre, 5 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> El Vendrell (Tarragona) 49,96  Capital Auditors Energyloop, S.A.<span class=\"__1 _6\"></span> Av. Camino de Santiago,<span class=\"__1 _6\"></span> 40 - Madrid 41,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng Enviropower Inv<span class=\"__1 _6\"></span>estments Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Eur Serv Dechets SAS<span class=\"__1 _6\"></span> Francia 75,01  Fidsud Aud<span class=\"__1 _6\"></span>it SAS<span class=\"ls0_1\"> </span>Eur Serv MTCE SAS<span class=\"__1 _6\"></span> Francia 75,01  Fidsud Aud<span class=\"__1 _6\"></span>it SAS<span class=\"ls0_1\"> </span>Eur Serv Voire SAS<span class=\"__1 _6\"></span> Francia 75,01  Fidsud Aud<span class=\"__1 _6\"></span>it SAS<span class=\"__1 _5f\"> </span>Eur SRV Proprete SAS<span class=\"__1 _6\"></span> Francia 75,01  Fidsud Aud<span class=\"__1 _6\"></span>it SAS<span class=\"ls0_1\"> </span>FCC \u00c1mbito, S.A. Uniperson<span class=\"__1 _6\"></span>al Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment Portu<span class=\"__1 _6\"></span>gal, S.A.  Portugal 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment Servic<span class=\"__1 _6\"></span>es (UK) Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environmental Servic<span class=\"__1 _6\"></span>es CA E.E.U.U. 75,01  FCC Environmental Servic<span class=\"__1 _6\"></span>es Florida Llc. E.E.U.U. 75,01  FCC Environmental Servic<span class=\"__1 _6\"></span>es MN E.E.U.U. 75,01  FCC Environmental Servic<span class=\"__1 _6\"></span>es NC E.E.U.U. 75,01  FCC Environmental Servic<span class=\"__1 _6\"></span>es Nebraska Llc. E.E.U.U. 75,01  FCC Environmental Servic<span class=\"__1 _6\"></span>es Texas Llc. E.E.U.U. 75,01  FCC Environmental Servic<span class=\"__1 _6\"></span>es (USA) Llc.<span class=\"__1 _6\"></span> E.E.U.U. 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environnement Franc<span class=\"__1 _6\"></span>e Francia 75,01  Fidsud Aud<span class=\"__1 _6\"></span>it SAS<span class=\"ls0_1\"> </span>FCC Equal CEE, S.L.<span class=\"__1 _6\"></span> Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  FCC Equal CEE <span class=\"__1 _6\"></span>Andaluc\u00eda, S.L. Av. Moli\u00e8re, 36 <span class=\"ffc\">\u2013</span> M\u00e1laga<span class=\"__1 _6\"></span> 75,01  Aranda &amp; Hinojosa FCC Equal CEE Baleares, S.L<span class=\"__1 _6\"></span>.U. Camino Fondo, 27 <span class=\"__1 _6\"></span>- Palma (Illes Balears) 75,01  FCC Equal CEE Can<span class=\"__1 _6\"></span>arias, S.L.U. Carretera de Guanartem<span class=\"__1 _6\"></span>e a Tamaraceite S/n KM5.1 <span class=\"__1 _6\"></span>- Las Maja, 35010, (Las P<span class=\"__1 _6\"></span>almas) 75,01  FCC Equal CEE C. Valencian<span class=\"__1 _6\"></span>a, S.L. Riu Magre, 6 P.I. Patada <span class=\"__1 _6\"></span>del Cid <span class=\"ffc\">\u2013</span> Quart de Poblet (Valencia)<span class=\"__1 _6\"></span> 75,01  FCC Equal CEE Melilla, S.L.U<span class=\"__1 _6\"></span>. Calle Actor Tallavi, Local B, <span class=\"__1 _6\"></span>Edificio Edison, 20 (Melilla)<span class=\"__1 _6\"></span> 75,01  FCC Equal CEE Mu<span class=\"__1 _6\"></span>rcia, S.L. Luis Pasteur,<span class=\"__1 _6\"></span> 8 <span class=\"ffc\">\u2013</span> Cartagena (Murcia) 75,01<span class=\"__1 _5f\"> </span>FCC Medio Ambiente, S.A.<span class=\"__1 _6\"></span> Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Medio Ambiente Reino <span class=\"__1 _6\"></span>Unido, S.L.Unipersonal Av. Camino de Santiago,<span class=\"__1 _6\"></span> 40 <span class=\"ffc\">\u2013</span> Madrid 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Medioambiente In<span class=\"__1 _6\"></span>ternacional, S.L.U. <span class=\"__1 _6\"></span> Av. Camino de Santiago,<span class=\"__1 _6\"></span> 40 <span class=\"ffc\">\u2013</span> Madrid 75,01  FCC Servicios Medio A<span class=\"__1 _6\"></span>mbiente Holding, S.A. <span class=\"__1 _6\"></span> Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Gamasur Campo de Gib<span class=\"__1 _6\"></span>raltar, S.L. Antigua Ctra. de <span class=\"__1 _6\"></span>Jimena de la Frontera, s/n <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Los Barrios (C\u00e1diz) 75,01  Gandia Serveis Urbans<span class=\"__1 _6\"></span>, S.A. Llanterners, 6 <span class=\"ffc\">\u2013</span> Gan<span class=\"__1 _6\"></span>dia (Valencia) 71,26  Vaciero Auditores Gel Holdings Llc<span class=\"__1 _6\"></span> E.E.U.U. 75,01  Geneus Canarias, S.L.<span class=\"__1 _6\"></span> Electricista, 2.  U.I. de <span class=\"__1 _6\"></span>Salinetas <span class=\"ffc\">\u2013</span> Telde (Las Palmas)<span class=\"__1 _6\"></span> 75,01  Gesti\u00f3 i Recuperaci\u00f3 de T<span class=\"__1 _6\"></span>errenys, S.A. Unipersonal Balmes, 36 Entresuelo <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Barcelona 60,01  Vaciero Auditores Gipuzkoa Inguru<span class=\"__1 _6\"></span>me<span class=\"__1 _3\"></span>na Bi, S.A.<span class=\"__1 _6\"></span> Pol\u00edgono Indus<span class=\"__1 _6\"></span>trial Zubiondo Par A.5. <span class=\"ffc\">\u2013</span> Hernani (Gipu<span class=\"__1 _6\"></span>zkoa) 69,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Golrib, Solu\u00e7\u00f5es de Valoriza\u00e7\u00e3<span class=\"__1 _6\"></span>o de Residuos Lda. Portugal 41,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng Houston W<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ste Services, LLC<span class=\"__1 _6\"></span> E.E.U.U. 75,01  Houston W<span class=\"__1 _6\"></span>a<span class=\"__1 _3\"></span>ste Solutions,<span class=\"__1 _6\"></span> LLC E.E.U.U. 75,01  Industria Reciclaje de RAE<span class=\"__1 _6\"></span>ES, S.L. Crta. Santander, KM <span class=\"__1 _6\"></span>61,50 - Osorno la May<span class=\"__1 _6\"></span>or (Palencia) 75,01  Integraciones Ambienta<span class=\"__1 _6\"></span>les de Cantabria, S.A. Monte de Carce\u00f1a Cr CA<span class=\"__1 _6\"></span>-924 Pk 3,280 <span class=\"ffc\">\u2013</span> Casta\u00f1eda (Canta<span class=\"__1 _6\"></span>bria) 67,51  Ernst &amp; You<span class=\"__1 _6\"></span>ng International Services In<span class=\"__1 _6\"></span>c., S.A. Unipersonal<span class=\"__1 _6\"></span> Av. Camino de San<span class=\"__1 _6\"></span>tiago, 40 <span class=\"ffc\">\u2013</span> Madrid 75,01  Jaime Franquesa, S.A.<span class=\"__1 _6\"></span> P.I. Zona Franca <span class=\"__1 _6\"></span>Sector B calle D 49 <span class=\"ffc ls0_1\">\u2013<span class=\"ff1_1\"> Barcelona </span></span>75,01  Jaume Oro, S.L. Av. del Bosc, s/n<span class=\"__1 _6\"></span> P.I. Hostal Nou <span class=\"ffc\">\u2013</span> Bellpuig (Lleida)<span class=\"__1 _6\"></span> 75,01  Limpieza e Higiene de <span class=\"__1 _6\"></span>Cartagena, S.A. Luis Pasteu<span class=\"__1 _6\"></span>r, 8 <span class=\"ffc\">\u2013</span> Cartagena (Murcia) 67,51  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"__1 _5f\"> </span>Limpiezas Urbanas<span class=\"__1 _6\"></span> de Mallorca, S.A. Ctra. Santa Margalida<span class=\"__1 _6\"></span>-Can Picafort \u2013<span class=\"ff1_1\"> Santa Margalida (Balear<span class=\"__1 _6\"></span>es) </span>75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Premier Waste Services, L<span class=\"__1 _6\"></span>LC. E.E.U.U. 75,01  Reciclado de Componentes<span class=\"__1 _6\"></span> Electr\u00f3nicos, S.A.<span class=\"__1 _6\"></span> Calle El Matorral (Parque Actividades Medioambientale<span class=\"__1 _6\"></span>s) <span class=\"ffc\">\u2013</span> Aznalc\u00f3llar (Sevilla)<span class=\"__1 _6\"></span> 37,51  Ernst &amp; You<span class=\"__1 _6\"></span>ng Recuperaci\u00f3 de Pedreres<span class=\"__1 _6\"></span>, S.L. Balmes, 36 Entresuelo <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Barcelona 60,01  Resicorreia - Gest\u00e3o e S<span class=\"__1 _6\"></span>ervi\u00e7os de Ambiente, Ldao Ser Amb Lda<span class=\"__1 _6\"></span> Portugal 41,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"ff5\"> </span>Serveis Municipals d<span class=\"__1 _6\"></span>e Neteja de Girona, S.A.<span class=\"__1 _6\"></span> Pl. del Vi, 1 - Girona<span class=\"__1 _6\"></span> 56,26  Cataudit Auditors Associats Servicio de Recogida y Gesti\u00f3<span class=\"__1 _6\"></span>n de Residuos S\u00f3lidos Urbanos<span class=\"__1 _6\"></span> del Consorcio Vega Sierra Elvira, S.A. Antonio Huertas<span class=\"__1 _6\"></span> Remigi<span class=\"__1 _3\"></span>o, 9  <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Maracena (Granada)<span class=\"__1 _6\"></span> 45,01  Capital Auditors Servicios Especiales d<span class=\"__1 _6\"></span>e Limpieza, S.A. Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Sistemas y Veh\u00edculos<span class=\"__1 _6\"></span> de Alta Tecnolog\u00eda, S.A.<span class=\"__1 _6\"></span> Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Societat Municipal Media<span class=\"__1 _6\"></span>mbiental d\u2019Igualada, S.L<span class=\"__1 _6\"></span>.<span class=\"ff1_1\"> </span>Pl. de l\u2019Ajuntament, 1 <span class=\"__1 _6\"></span>\u2013<span class=\"ff1_1\"> Igualada </span>(Barcelona) 49,44  Vaciero Auditores Telford &amp; Wrekin Servic<span class=\"__1 _6\"></span>es Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Tratamientos y <span class=\"__1 _6\"></span>Recuperaciones Industriales, S.A. Balmes, 36 Entresuelo <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Barcelona 56,26  Capital Auditors Valoraci\u00f3n y Tratamiento d<span class=\"__1 _6\"></span>e Residuos Urbanos, S.A.<span class=\"__1 _6\"></span> Riu Magre, 6 <span class=\"ffc\">\u2013</span> P.I. Pata<span class=\"__1 _6\"></span>da del Cid \u2013<span class=\"ff1_1\"> Quart de Poblet (Valencia<span class=\"__1 _6\"></span>) </span>60,01  Capital Auditors Valorizaci\u00f3n y Tratamiento d<span class=\"__1 _6\"></span>e Residuos, S.A.<span class=\"__1 _6\"></span> Alameda de Mazarredo,<span class=\"__1 _6\"></span> 15-4\u00ba A <span class=\"ffc\">\u2013</span> Bilbao (Vizcaya)<span class=\"__1 _6\"></span> 75,01  Vaciero Auditores Grupo FCC CE<span class=\"__1 _6\"></span>E FCC H\u00f3dmez\u00f6v\u00e1s<span class=\"__1 _6\"></span>\u00e1rhely K\u00f6ztisztas\u00e1gi Kft Hungr\u00eda 46,38  Ernst &amp; You<span class=\"__1 _6\"></span>ng Agadax s.r.o.<span class=\"__1 _6\"></span> Rep\u00fablica Checa<span class=\"__1 _6\"></span> 75,01  ASMJ s.r.o. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 38,26<span class=\"__1 _5f\"> </span>FCC Abfall Service Betriebs<span class=\"__1 _6\"></span> GmbH Austria 75,01  FCC Austria Abfall Service A<span class=\"__1 _6\"></span>G Austria 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC BEC s.r.o. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Bratislava s.r.o<span class=\"__1 _6\"></span>. Eslovaquia 75,01  FCC Centrum Nonpro<span class=\"__1 _6\"></span>fit Kf<span class=\"__1 _3\"></span>t.<span class=\"__1 _6\"></span> Hungr\u00eda 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC \u010cesk\u00e1 Republika s<span class=\"__1 _6\"></span>.r.o.<span class=\"ff1_1\"> </span>Rep\u00fablica Checa<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC \u010cesk\u00e9 Bud\u011bjovice s.r.o<span class=\"__1 _6\"></span>.<span class=\"ff1_1\"> </span>Rep\u00fablica Checa<span class=\"__1 _6\"></span> 56,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Da\u010dice s.r.o.<span class=\"__1 _6\"></span><span class=\"ff1_1\"> </span>Rep\u00fablica Checa<span class=\"__1 _6\"></span> 45,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Eko d.o.o. Serbia 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Entsorga En<span class=\"__1 _6\"></span>tsorgungs GmbH &amp; Co. Nfg KG Austria 75,01  FCC Environment CEE GmbH<span class=\"__1 _6\"></span> Austria 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment Romania <span class=\"__1 _6\"></span>S.R.L. Ruman\u00eda 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Freistadt Abfall Servic<span class=\"__1 _6\"></span>e GmbH Austria 75,01  FCC Halbenrain Abfall Serv<span class=\"__1 _6\"></span>ice<span class=\"__1 _3\"></span> GmbH &amp; Co. Nfg KG  Austria 75,01  FCC Industrieviertel Ab<span class=\"__1 _6\"></span>fall Service GmbH &amp; Co. Nfg KG<span class=\"__1 _6\"></span> Austria 75,01  FCC Inerta Engine<span class=\"__1 _6\"></span>ering &amp; Consulting GmbH Austria 75,01  FCC Kikinda d.o.o.<span class=\"__1 _6\"></span> Serbia 60,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Liberec s.r.o.<span class=\"__1 _6\"></span> Rep\u00fablica Checa<span class=\"__1 _6\"></span> 41,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Litovel s.r.o.<span class=\"__1 _6\"></span> Rep\u00fablica Checa<span class=\"__1 _6\"></span> 36,75<span class=\"__1 _5f\"> </span>FCC Lubliniec sp. z.o.o<span class=\"__1 _6\"></span>. Polonia 46,48  FCC Magyarorz\u00e1g Kft<span class=\"__1 _6\"></span> Hungr\u00eda  75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Mostviertel Abfall S<span class=\"__1 _6\"></span>ervice GmbH Austria 75,01  FCC Neratovice s.r.o<span class=\"__1 _6\"></span>.  Rep\u00fablica Checa<span class=\"__1 _6\"></span> 75,01  FCC Neunkirchen Abfall Serv<span class=\"__1 _6\"></span>ice GmbH Austria 75,01  FCC Podhale sp. <span class=\"__1 _6\"></span>z.o.o. Polonia 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Polska sp. z.<span class=\"__1 _6\"></span>o.o. Polonia 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Pro Eko sp<span class=\"__1 _6\"></span>. z.o.o. Polonia 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"ff5\"> </span>FCC Prost\u011bjov s.r.o<span class=\"__1 _6\"></span>.<span class=\"ff1_1\"> </span>Rep\u00fablica Checa<span class=\"__1 _6\"></span> 56,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Regios a.s. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 75,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC \u015al\u0105sk Sp. z o.o.<span class=\"__1 _6\"></span><span class=\"ff1_1\"> </span>Polonia 60,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Slovensko s.r.o<span class=\"__1 _6\"></span>. Eslovaquia 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Tarnobrzeg.sp. z.<span class=\"__1 _6\"></span>o.o. Polonia 44,80  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Textil2Use GmbH<span class=\"__1 _6\"></span> Austria 75,01  FCC Trnava s<span class=\"__1 _6\"></span>.r.o.  Eslovaquia 37,51  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC \u00dananov s.r.o.<span class=\"__1 _6\"></span> Rep\u00fablica Checa<span class=\"__1 _6\"></span> 49,51  FCC Vrbak d.o.o.<span class=\"__1 _6\"></span> Serbia 38,26  FCC Wiener Neustadt <span class=\"__1 _6\"></span>Abfall Service GmbH Austria 75,01  FCC \u017dab\u010dice s.r.o.<span class=\"__1 _6\"></span><span class=\"ff1_1\"> </span>Rep\u00fablica Checa<span class=\"__1 _6\"></span> 60,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"__1 _5f\"> </span>FCC Zabovresky s<span class=\"__1 _6\"></span>.r.o. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 66,76  FCC Zisterdorf Abfall Se<span class=\"__1 _6\"></span>rvice GmbH Austria 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Znojmo s.r.o.<span class=\"__1 _6\"></span> Rep\u00fablica Checa<span class=\"__1 _6\"></span> 37,25  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Zohor.s.r.o.<span class=\"__1 _6\"></span> Eslovaquia 63,76  Ernst &amp; You<span class=\"__1 _6\"></span>ng Limek Plus spol., <span class=\"__1 _6\"></span>s.r.o. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"ff5\"> </span>Obsed a.s. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 75,01  Quail spol. s<span class=\"__1 _6\"></span>.r.o. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Siewierskie Przedsiebiors<span class=\"__1 _6\"></span>two Gospodarki  Komun<span class=\"__1 _6\"></span>alnej sp. z.o.o. Polonia 45,01  Grupo FCC E<span class=\"__1 _6\"></span>nvironment (UK) 3C Holding Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng 3C Waste Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Allington O &amp; M Services L<span class=\"__1 _6\"></span>imited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Allington Waste Compan<span class=\"__1 _6\"></span>y Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Anti-Waste (Restoration) Lim<span class=\"__1 _6\"></span>ited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Anti-Waste Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Arnold Waste Dis<span class=\"__1 _6\"></span>posal Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng BDR Property Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 60,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng BDR Waste Dispos<span class=\"__1 _6\"></span>al Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Darrington Quarries L<span class=\"__1 _6\"></span>imited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"__1 _5f\"> </span>Derbyshire Waste Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng East Was<span class=\"__1 _6\"></span>te Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment (Berks<span class=\"__1 _6\"></span>hire) Ltd. Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment (UK) Li<span class=\"__1 _6\"></span>mited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment Limit<span class=\"__1 _6\"></span>ed Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment Los<span class=\"__1 _6\"></span>tock Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  FCC Lostock Holdings<span class=\"__1 _6\"></span> Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Recycling (UK) Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Waste Services (U<span class=\"__1 _6\"></span>K) Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; <span class=\"__1 _6\"></span>Young FCC Wrexham PFI Holdings<span class=\"__1 _6\"></span> Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Wrexham PFI Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Wrexham PFI (Phas<span class=\"__1 _6\"></span>e II Holding) Ltd.<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Wrexham PFI (Phas<span class=\"__1 _6\"></span>e II) Ltd. Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Finstop Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Focsa Services (UK) Lim<span class=\"__1 _6\"></span>ited Reino Unido<span class=\"__1 _6\"></span> 75,01  Hykeham O&amp;M Servic<span class=\"__1 _6\"></span>es Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Integrated Waste Man<span class=\"__1 _6\"></span>agement Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Landfill Management Limit<span class=\"__1 _6\"></span>ed Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Lincwaste Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"__1 _5f\"> </span>Norfolk Waste Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Pennine Waste Managem<span class=\"__1 _6\"></span>ent Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng RE3 Holding Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng RE3 Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng T Shooter Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Waste Recovery Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Waste Recycling Grou<span class=\"__1 _6\"></span>p (Central) Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Waste Recycling Group<span class=\"__1 _6\"></span> (Scotland) Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Waste Recycling Group<span class=\"__1 _6\"></span> (UK) Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Waste Recycling Group<span class=\"__1 _6\"></span> (Yorkshire) Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Wastenotts O<span class=\"__1 _6\"></span> &amp; M Services Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Welbeck Waste Management <span class=\"__1 _6\"></span>Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng WRG (Midlands) Limit<span class=\"__1 _6\"></span>ed Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng WRG (Northern) Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng WRG Acquisitions 2 <span class=\"__1 _6\"></span>Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng WRG Environmental Limit<span class=\"__1 _6\"></span>ed Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng WRG Waste Services Limit<span class=\"__1 _6\"></span>ed Reino Unido<span class=\"__1 _6\"></span> 75,01  Grupo FCC<span class=\"__1 _6\"></span>-PF<span class=\"__1 _3\"></span>I Holdings FCC PFI Holdings Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"__1 _5f\"> </span>Grupo Gr<span class=\"__1 _6\"></span>e<span class=\"__1 _3\"></span>en Recovery Allington Energy Networks<span class=\"__1 _6\"></span> Ltd. Reino Unido<span class=\"__1 _6\"></span> 38,26  FCC (E&amp;M) Holdings Ltd<span class=\"__1 _6\"></span>. Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC (E&amp;M) Ltd.<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Buckinghamsh<span class=\"__1 _6\"></span>ire Holdings Limited Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Buckinghamsh<span class=\"__1 _6\"></span>ire Lim<span class=\"__1 _3\"></span>ited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Buckinghamsh<span class=\"__1 _6\"></span>ire (Support Services) Limited Reino Unido<span class=\"__1 _6\"></span> 38,26  FCC Energy Holdings Ltd<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Energy Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment (Lincolns<span class=\"__1 _6\"></span>hire) Ltd. Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Environment Develop<span class=\"__1 _6\"></span>ments Ltd. Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng Green Energy Finan<span class=\"__1 _6\"></span>ce Solutions Ltd Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng Green Recovery Projects<span class=\"__1 _6\"></span> Ltd Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng Kent Energy Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng Kent Enviropower <span class=\"__1 _6\"></span>Limited Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng Wastenotts (Reclamation<span class=\"__1 _6\"></span>) Limited Reino Unido<span class=\"__1 _6\"></span> 38,26  Ernst &amp; You<span class=\"__1 _6\"></span>ng Grupo Urb<span class=\"__1 _6\"></span>aser (UK<span class=\"__1 _3\"></span>) Beacon Waste Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Biowise Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; <span class=\"__1 _6\"></span>Young<span class=\"__1 _5f\"> </span>Crossco (1370), Ltd.<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Crossco (1371), Ltd.<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng J&amp;B Bio, Ltd. Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng J&amp;B Recycling, Ltd.<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Mercia Waste Manage<span class=\"__1 _6\"></span>me<span class=\"__1 _3\"></span>nt Ltd<span class=\"__1 _6\"></span>. Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Severn Waste Services L<span class=\"__1 _6\"></span>imited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng UBB Waste (Essex), Ltd<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 52,51  Ernst &amp; You<span class=\"__1 _6\"></span>ng UBB Waste (Gloucestersh<span class=\"__1 _6\"></span>ire) Holdings Ltd. Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng UBB Waste (Gloucestersh<span class=\"__1 _6\"></span>ire) Intermediate Ltd.<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng UBB Waste (Gloucestersh<span class=\"__1 _6\"></span>ire) Ltd. Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Urbaser Environ<span class=\"__1 _6\"></span>mental Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Urbaser Investments<span class=\"__1 _6\"></span> Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Urbaser Limited Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Wastewise Holding Lmit<span class=\"__1 _6\"></span>ed Reino Unido<span class=\"__1 _6\"></span> 75,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Wastewise Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  Wastewise (UK) Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 75,01  AQUALIA Abrantaqua <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Servi\u00e7o de Aguas Residuais Urbanas do<span class=\"__1 _6\"></span> Municipio De Abrantes, S.A.<span class=\"__1 _6\"></span> Portugal 30,60  Oliveira, Reis &amp; Asociados  Acque di Caltaniss<span class=\"__1 _6\"></span>etta, S.p.A. Italia 50,78  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"__1 _5f\"> </span>Aguas de Alban<span class=\"__1 _6\"></span>ia, S.A. E.S.P. Colombia 50,50  BDO Auditores  Aguas de Aracataca<span class=\"__1 _6\"></span>, S.A.S. Colombia 50,39  BDO Auditores  Aguas del Sur del Atl\u00e1n<span class=\"__1 _6\"></span>tico, S.A. E.S.P. Colombia 51,00  BDO Auditores  Aguas de la Pen\u00edns<span class=\"__1 _6\"></span>ula, S.A. E.S.P. Colombia 51,00  BDO Auditores  Aguas de la Sab<span class=\"__1 _6\"></span>ana de Bogot\u00e1, S.A. E.S.P. Colombia 40,70  BDO Auditores  Aig\u00fces de Vallirana, S.A. Unip<span class=\"__1 _6\"></span>ersonal Conca de Tremp, 14 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Vallirana (Barcelona) 51,00  Aqua Campi\u00f1a, S.A.<span class=\"__1 _6\"></span> Blas Infante, 6 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> \u00c9cija (Sevilla) 45,90  Capital Auditors Aquaelvas <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Aguas de Elvas, S.A. Portugal 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aquafundalia <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Agua Do Fund\u00e4o, S.A. Portugal 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aquajerez, S.L.<span class=\"__1 _6\"></span> Cristaler\u00eda, 24 <span class=\"ffc\">\u2013</span> C\u00e1diz<span class=\"__1 _6\"></span> 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aquamag, S.A.S. E.S.P.<span class=\"__1 _6\"></span> Colombia 51,00  BDO Auditores  Aqualia Colombia, S.A.S.<span class=\"__1 _6\"></span> Colombia 51,00  BDO Auditores  Aqualia Czech, S.L.<span class=\"__1 _6\"></span> Av. Camino de Santiago,<span class=\"__1 _6\"></span> 40 <span class=\"ffc\">\u2013</span> Madrid 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aqualia Desalaci\u00f3n Gu<span class=\"__1 _6\"></span>aymas, S.A. de C.V.<span class=\"__1 _6\"></span> M\u00e9xico 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aqualia Flandes S.A.S. E<span class=\"__1 _6\"></span>.S.P. Colombia 51,00  BDO Auditores<span class=\"__1 _6\"></span> Aqualia France Francia 51,00  SNR Audit Aqualia Gesti\u00f3n Los<span class=\"__1 _6\"></span> Cabos SACV M\u00e9xico 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aqualia Infraestructu<span class=\"__1 _6\"></span>ras d.o.o. Beograd-<span class=\"__1 _5f\"> </span>Vracar Serbia 51,00  Aqualia Infraestru<span class=\"__1 _6\"></span>cturas Inzenyring, s.r.o. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 51,00  CMC Audit s.r.o.<span class=\"__1 _5f\"> </span>Aqualia Infraestructu<span class=\"__1 _6\"></span>ras Montenegro (AIM) d.o.o. Niksic Montenegro 51,00  Aqualia Infraestructu<span class=\"__1 _6\"></span>ras Pristina Llc. Kosovo 51,00  Aqualia Intech, S.A.<span class=\"__1 _6\"></span> Av. Camino de Santiago,<span class=\"__1 _6\"></span> 40 <span class=\"ffc\">\u2013</span> Madrid 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aqualia Latinoam\u00e9rica, S.A.<span class=\"__1 _6\"></span> Colombia 51,00  BDO Auditores  Aqualia Mace Contractin<span class=\"__1 _6\"></span>g, Operation &amp; General Maintenance Llc.<span class=\"__1 _6\"></span> Emiratos \u00c1rabes Un<span class=\"__1 _6\"></span>idos 26,01  Baker &amp; Tilly Aqualia Mace Qatar<span class=\"__1 _6\"></span> Qatar 26,01  Baker &amp; Tilly Aqualia M\u00e9xico, S.A. de C.<span class=\"__1 _6\"></span>V. M\u00e9xico 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aqualia Portugal, S.A.<span class=\"__1 _6\"></span> Portugal 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aqualia Riohacha <span class=\"__1 _6\"></span>S.A.S. E.S.P. Colombia 26,01  BDO Auditores  Aqualia Villa del Rosario,<span class=\"__1 _6\"></span> S.A. Colombia 51,00  BDO Auditores  Aquamaior <span class=\"ffc\">\u2013</span> Aguas<span class=\"__1 _6\"></span> de Campo Maior, S.A. Portugal 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Aquos El Realito,<span class=\"__1 _6\"></span> S.A. de C.V. M\u00e9xico 26,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng C.E.G. S.P.A. Simplifi\u00e9<span class=\"__1 _6\"></span>e Francia 51,00  SNR Audit Cartagua, Aguas<span class=\"__1 _6\"></span> do Cartaxo, S.A. Portugal 30,60  Oliveira, Reis &amp; Asociados Compagnie Armoricain<span class=\"__1 _6\"></span>e Des Eaux Francia 51,00  SNR Audit Compa\u00f1\u00eda Onubens<span class=\"__1 _6\"></span>e de Aguas, S.A. Av. Mart\u00edn Alons<span class=\"__1 _6\"></span>o Pinz\u00f3n, 8 <span class=\"ffc\">\u2013</span> Huelva 30,60  Conservaci\u00f3n y Sis<span class=\"__1 _6\"></span>temas, S.A. Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span><span class=\"ls2\">  </span>Madrid 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Depurplan 11, S.A.<span class=\"__1 _6\"></span> Madre Rafols, 2 <span class=\"ffc\">\u2013</span> Za<span class=\"__1 _6\"></span>ragoza 51,00  Capital Auditors Ecosistema de Morelos S.A.<span class=\"__1 _6\"></span> de C.V. M\u00e9xico 51,00  CTS Consultores<span class=\"__1 _5f\"> </span>Empresa Mixta de Cons<span class=\"__1 _6\"></span>ervaci\u00f3n de la Estaci\u00f3n Depu<span class=\"__1 _6\"></span>radora de Aguas Residuales d<span class=\"__1 _6\"></span>e Butarque, S.A. Princesa, 3 <span class=\"ffc\">\u2013</span> Madrid<span class=\"__1 _6\"></span> 35,70  Entemanser, S.A. Castillo, 13 <span class=\"ffc\">\u2013</span> Adeje (San<span class=\"__1 _6\"></span>ta Cruz de Tenerife) 49,47  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Aqualia, S.A.<span class=\"__1 _6\"></span> Av. Camino de Santiago,<span class=\"__1 _6\"></span> 40 <span class=\"ffc\">\u2013</span> Madrid 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Aqualia Am\u00e9rica, S.<span class=\"__1 _6\"></span>A.Unipersonal Uruguay, 11 <span class=\"ffc\">\u2013</span> Vigo (Pon<span class=\"__1 _6\"></span>tevedra) 51,00  FCC Aqualia U.S.A. Corp<span class=\"__1 _6\"></span> E.E.U.U. 51,00  H&amp;CO Flores Rebollo y Morales, S.L<span class=\"__1 _6\"></span>. Urbanizaci\u00f3n Las<span class=\"__1 _6\"></span> Buganvillas, 4 <span class=\"ffc\">\u2013</span> Vera (Almer\u00eda)<span class=\"__1 _6\"></span> 30,60  Genesis Lodos, S.L<span class=\"__1 _6\"></span>. Avda. Kansas <span class=\"__1 _6\"></span>City, 9 - Sevilla 40,80  Haji Abdullah Ali Reza<span class=\"__1 _6\"></span> Integrated Services Ltd (H.A.A. &amp; CO. )<span class=\"__1 _6\"></span> Arabia Saud\u00ed 26,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Hidrotec Tecnolog\u00eda del Agua,<span class=\"__1 _6\"></span> S.L. Unipersonal Pincel, 25 <span class=\"ffc\">\u2013</span> Sevilla<span class=\"__1 _6\"></span> 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Infraestructuras y<span class=\"__1 _6\"></span> Distribuci\u00f3n General de Aguas, S.L.U. La Presa, 14 <span class=\"ffc\">\u2013</span> Adeje (Santa<span class=\"__1 _6\"></span> Cruz de Tenerife) 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Local Sports Centers Man<span class=\"__1 _6\"></span>agement, S.L.U.<span class=\"__1 _6\"></span> Av. Camino de Santiago,<span class=\"__1 _6\"></span> 40 <span class=\"ffc\">\u2013</span> Madrid<span class=\"ff5\"> </span>51,00  Municipal District Services, L<span class=\"__1 _6\"></span>lc. E.E.U.U. 49,47  H&amp;<span class=\"ls0_1\">CO<span class=\"ff5\"> </span></span>Naunet, S.A.S. Colombia 51,00  BDO Auditores  North Cluster S.P.V. <span class=\"__1 _6\"></span>Llc. Arabia Saud\u00ed 26,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Qatarat Saquia <span class=\"__1 _6\"></span>Desalination Arabia Saud\u00ed 26,01  Ernst &amp; You<span class=\"__1 _6\"></span>ng Servicios H\u00eddricos Agricultu<span class=\"__1 _6\"></span>ra y Ciudad, <span class=\"__1 _6\"></span>S.L.U. Alfonso XIII <span class=\"ffc\">\u2013</span> Sab<span class=\"__1 _6\"></span>adell (Barcelona) 51,00  Severomoravsk\u00e9 Vodovo<span class=\"__1 _6\"></span>dy a Kanalizace Ostrava A.S. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Shariket Tahlya Miyah<span class=\"__1 _6\"></span> Mostaganem, S.P.A.<span class=\"__1 _6\"></span> Argelia 13,01  Mustapha Heddad Sociedad Espa\u00f1<span class=\"__1 _6\"></span>ola de Aguas Filtradas, S.A.<span class=\"__1 _6\"></span> Jacometrezo, 4 <span class=\"ffc\">\u2013</span> Madrid<span class=\"__1 _6\"></span> 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng<span class=\"__1 _5f\"> </span>Sociedad Ib\u00e9rica del Agu<span class=\"__1 _6\"></span>a, S.A. Unipersonal Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 51,00  Soci\u00e9t\u00e9 des Eau<span class=\"__1 _6\"></span>x de Fin d'Oise, S.A.S. Francia 51,00  SNR Audit Soci\u00e9t\u00e9 Pays de Dreux<span class=\"__1 _6\"></span> Francia 51,00  South Cluster SPV Llc<span class=\"__1 _6\"></span> Arabia Saud\u00ed 22,95  Ernst &amp; You<span class=\"__1 _6\"></span>ng Tratamiento Indu<span class=\"__1 _6\"></span>strial de Aguas, S.A.  Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 51,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Vodotech, sp<span class=\"__1 _6\"></span>ol. s.r.o. Rep\u00fablica Checa<span class=\"__1 _6\"></span> 51,00  CMC Audit s.r.o. Water Sur, S.L.<span class=\"__1 _6\"></span> Urbanizaci\u00f3n Las<span class=\"__1 _6\"></span> Buganvillas, 4 <span class=\"ffc\">\u2013</span> Vera (Almer\u00eda)<span class=\"__1 _6\"></span> 30,60  Grupo GGU Aqualia Georgia Llc.<span class=\"__1 _6\"></span> Georgia 51,00  Gardabani Sewage Tr<span class=\"__1 _6\"></span>eatment Plant Llc.  Georgia 40,80  Ernst &amp; You<span class=\"__1 _6\"></span>ng Georgia Global Utilities J<span class=\"__1 _6\"></span>SC Georgia  40,80  Ernst &amp; You<span class=\"__1 _6\"></span>ng Georgian Energy Trading <span class=\"__1 _6\"></span>Company Llc. Georgia 40,80  Ernst &amp; You<span class=\"__1 _6\"></span>ng Georgian Engineering an<span class=\"__1 _6\"></span>d Management Georgia 40,80  Ernst &amp; You<span class=\"__1 _6\"></span>ng Georgian Water and Pow<span class=\"__1 _6\"></span>er Llc. Georgia 40,80  Ernst &amp; You<span class=\"__1 _6\"></span>ng Saguramo Energy Llc.<span class=\"__1 _6\"></span> Georgia 40,80  Ernst &amp; You<span class=\"__1 _6\"></span>ng CONSTRUCCI\u00d3N<span class=\"__1 _6\"></span> ACE Scutmadeira Sis<span class=\"__1 _6\"></span>temas de Gestao e Controlo de Tr\u00e0fego<span class=\"__1 _6\"></span> Portugal 100,00  Agregados y Materiales d<span class=\"__1 _6\"></span>e Panam\u00e1, S.A. Panam\u00e1 100,00  Mohsin Hafeji Hajari (CPA) \u00c1ridos de Melo, S.L.<span class=\"__1 _6\"></span> Finca la Barca y el Ballesta<span class=\"__1 _6\"></span>r, s/n <span class=\"ffc\">\u2013</span> Barajas de Melo (Cuenca)<span class=\"__1 _6\"></span> 100,00  Capital Auditors<span class=\"__1 _5f\"> </span>Colombiana de Infraestru<span class=\"__1 _6\"></span>cturas, S.A.S.<span class=\"__1 _6\"></span> Colombia 100,00  ASTAF Auditores y Consultores Concesiones Viales S. d<span class=\"__1 _6\"></span>e R.L. de C.V. M\u00e9xico 100,00  Concretos Es<span class=\"__1 _6\"></span>tructurales, S.A. Nicaragua 100,00  Conservial Infraestru<span class=\"__1 _6\"></span>cturas, S.L. Federico Salm\u00f3n, 13 <span class=\"__1 _6\"></span><span class=\"ffc\">\u2013</span> Madrid 100,00  Consorcio FCC Iquiqu<span class=\"__1 _6\"></span>e Ltda. Chile 100,00  Construcci\u00f3n In<span class=\"__1 _6\"></span>frae<span class=\"__1 _3\"></span>structuras<span class=\"__1 _6\"></span> <span class=\"__1 _3\"></span>y Filiales de M\u00e9xico, S.A. de C.V.<span class=\"__1 _6\"></span> M\u00e9xico 52,00  Construcciones H<span class=\"__1 _6\"></span>ospitalarias, S.A. Panam\u00e1 100,00  Mohsin Hafeji Hajari (CPA) Constructora Meco<span class=\"__1 _6\"></span>-Caabsa, S.A. de C.V. El Salvador 60,00  Constructora T\u00fan<span class=\"__1 _6\"></span>el de Coatzacoalcos, S.A. de C.V. M\u00e9xico 85,60  Contratas y<span class=\"__1 _6\"></span> Ventas, S.A. Av. de Santan<span class=\"__1 _6\"></span>der, 3 1\u00ba <span class=\"ffc\">\u2013</span> Oviedo (Asturias) 100,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng Corporaci\u00f3n M&amp;S d<span class=\"__1 _6\"></span>e Nicaragua, S.A. Nicaragua 100,00  Desarrollo y Constru<span class=\"__1 _6\"></span>cci\u00f3n DEYCO CRCA, S.A.<span class=\"__1 _6\"></span> Costa Rica 100,00  Dezvoltare Infraestructura,<span class=\"__1 _6\"></span> S.R.L. Ruman\u00eda 100,00  Edificadora MSG, S.A. (Pana<span class=\"__1 _6\"></span>m\u00e1) Panam\u00e1 100,00  Edificadora MSG, S.A. de <span class=\"__1 _6\"></span>C.V. (El Salvador)<span class=\"__1 _6\"></span> El Salvador 100,00  Edificadora MSG, S.A. de <span class=\"__1 _6\"></span>C.V. (Nicaragua)<span class=\"__1 _6\"></span> Nicaragua 100,00  FCC Am\u00e9ricas, S.A. d<span class=\"__1 _6\"></span>e C.V. M\u00e9xico 50,00  FCC Am\u00e9ricas Pan<span class=\"__1 _6\"></span>am\u00e1, S.A. Panam\u00e1 50,00  PH Proaudit Solutions FCC Colombia, S.A.S.<span class=\"__1 _6\"></span> Colombia 100,00  ASTAF Auditores y Consultores<span class=\"__1 _5f\"> </span>FCC Construcci\u00f3n, S.A.<span class=\"__1 _6\"></span> Balmes, 36 <span class=\"ffc\">\u2013</span> Barcelona<span class=\"__1 _6\"></span> 100,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Construcci\u00f3n A<span class=\"__1 _6\"></span>m\u00e9<span class=\"__1 _3\"></span>rica, S.A.<span class=\"__1 _6\"></span> Costa Rica 100,00  FCC Construcci\u00f3n Chil<span class=\"__1 _6\"></span>e, SPA Chile 100,00  FCC Construcci\u00f3n Costa<span class=\"__1 _6\"></span> Rica, S.A. Costa Rica 100,00  FCC Construcci\u00f3n de M<span class=\"__1 _6\"></span>\u00e9xico, S.A. de C.V. <span class=\"__1 _6\"></span> M\u00e9xico 100,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Construcci\u00f3n Per\u00fa, S.A.<span class=\"__1 _6\"></span>C. Per\u00fa 100,00  FCC Constructii Ro<span class=\"__1 _6\"></span>mania, S.A. Ruman\u00eda 100,00  FCC Construction Aus<span class=\"__1 _6\"></span>tralia Pty Ltd Australia 100,00  FCC Construction In<span class=\"__1 _6\"></span>c. E.E.U.U. 100,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Construction In<span class=\"__1 _6\"></span>ternational B.V. Holanda 100,00  FCC Construction Ireland<span class=\"__1 _6\"></span> DAC Irlanda 100,00  Mazars FCC Construction N<span class=\"__1 _6\"></span>orthern Ireland Limited<span class=\"__1 _6\"></span> Reino Unido<span class=\"__1 _6\"></span> 100,00  Mazars FCC Construction Qu<span class=\"__1 _6\"></span>ee<span class=\"__1 _3\"></span>nsland PTY, Ltd<span class=\"__1 _6\"></span>. Australia 100,00  FCC Construction Regional <span class=\"__1 _6\"></span>Headquarter Llc Arabia Saud\u00ed 100,00  Ernst &amp; You<span class=\"__1 _6\"></span>ng FCC Constru\u00e7oes do Bra<span class=\"__1 _6\"></span>sil Ltda. 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   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005178328",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}