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   "value": "1.<span class=\"ff5 ls0_1\"> <span class=\"__1 _1e\"> </span><span class=\"ff1_1 fs3_1\">Informaci\u00f3n general </span></span>Duro <span class=\"__1 _7\"></span>Felguera, <span class=\"__1 _4\"></span>S.A. <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>so<span class=\"__1 _4\"></span>ciedades <span class=\"__1 _7\"></span>dependientes <span class=\"__1 _4\"></span>(en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adelante, <span class=\"__1 _1f\"></span><span class=\"ff8\">\u201c</span>Grupo <span class=\"__1 _7\"></span><span class=\"ls14\">DF</span><span class=\"ff8\">\u201d</span> <span class=\"__1 _4\"></span><span class=\"ls15\">o <span class=\"__1 _4\"></span></span><span class=\"ff8\">\u201cel<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span></span>Grupo<span class=\"ff8\">\u201d</span>) <span class=\"__1 _7\"></span>configuran un <span class=\"__1 _7\"></span><span class=\"ls0_1\">Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>nsolidado <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>emp<span class=\"__1 _4\"></span>resas, <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>presencia <span class=\"__1 _1f\"></span>internacional, <span class=\"__1 _1f\"></span>especializado <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>ejecuci\u00f3n <span class=\"__1 _1f\"></span>de </span>proyectos <span class=\"__1 _1f\"></span>ll<span class=\"__1 _4\"></span>ave <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>mano <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>sectores <span class=\"__1 _17\"></span>energ\u00e9tico <span class=\"__1 _1f\"></span>e <span class=\"__1 _17\"> </span>industrial, <span class=\"__1 _17\"></span>as\u00ed <span class=\"__1 _1f\"></span>como <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>fabricaci\u00f3n <span class=\"__1 _17\"> </span>de bienes de equipo. La <span class=\"__1 _7\"></span>Socie<span class=\"__1 _4\"></span>dad <span class=\"__1 _7\"></span>Dominante <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>es <span class=\"__1 _7\"></span>Duro <span class=\"__1 _7\"></span>Felgu<span class=\"__1 _4\"></span>era, <span class=\"__1 _7\"></span>S.A., <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>stituida <span class=\"__1 _1f\"></span>como <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _7\"></span>an\u00f3nima<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>en Espa\u00f1a, por un per\u00edodo de tiempo indefinido, el 22 de<span class=\"__1 _3\"></span> abril de 1900, si bien, hasta el 25 de junio de 1991, su denominaci\u00f3n social era Sociedad Metal\u00fargica Duro<span class=\"__1 _4\"></span>-Felguera, S.A., con posterioridad pas\u00f3 a <span class=\"__1 _1a\"> </span>denominarse <span class=\"__1 _1a\"> </span>Duro <span class=\"__1 _1a\"> </span>Felguera, <span class=\"__1 _1a\"> </span>S.<span class=\"__1 _3\"></span>A., <span class=\"__1 _1a\"> </span>hasta <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>26 <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>abril <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>200<span class=\"__1 _4\"></span>1, <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>adopt\u00f3 <span class=\"__1 _20\"> </span>su <span class=\"__1 _20\"> </span>actu<span class=\"__1 _4\"></span>al denominaci\u00f3n.  El <span class=\"__1 _7\"></span>domicilio <span class=\"__1 _1f\"></span>social <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>oficinas <span class=\"__1 _7\"></span>principales <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>Dominante <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>encuentran<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Parque Cient\u00edfico Tecnol\u00f3gico, calle Ada Byron, 90, 33203 Gij\u00f3n <span class=\"ff8\">\u2013</span> Asturias <span class=\"ff8\">\u2013</span> Espa\u00f1a.  Inicialmente <span class=\"__1 _3\"></span>configurado <span class=\"__1 _21\"></span>como <span class=\"__1 _21\"></span>un <span class=\"__1 _3\"></span>conglomerado <span class=\"__1 _21\"></span>industri<span class=\"__1 _4\"></span>al <span class=\"__1 _21\"></span>propietario <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>operador <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>diversas <span class=\"__1 _21\"></span>minas, instalaciones <span class=\"__1 _22\"> </span>sider\u00fargicas,  asti<span class=\"__1 _4\"></span>lleros <span class=\"__1 _22\"> </span>y  centrales <span class=\"__1 _22\"> </span>el\u00e9ctricas, <span class=\"__1 _22\"> </span>sufri\u00f3 <span class=\"__1 _22\"> </span>una  pri<span class=\"__1 _4\"></span>mera  transformaci\u00f3n mediante <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>enajenaci\u00f3n <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>instalaciones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>abandono <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>mayor <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>estas <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vidades <span class=\"__1 _7\"></span>par<span class=\"__1 _3\"></span>a reorientarse en la construcci\u00f3n, fabricaci\u00f3n y montaje de bienes de equipo. Con <span class=\"__1 _20\"> </span>m\u00e1s <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>150 <span class=\"__1 _20\"> </span>a\u00f1os <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>experiencia <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>las <span class=\"__1 _20\"> </span>actividades <span class=\"__1 _20\"> </span>industriales, <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>la <span class=\"__1 _23\"> </span>\u00fal<span class=\"__1 _4\"></span>tima <span class=\"__1 _20\"> </span>d\u00e9cada <span class=\"__1 _23\"> </span>ha reorientado <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>negocio <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>diversidad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>actividades, <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>componente <span class=\"__1 _7\"></span>principal <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>la<span class=\"__1 _3\"></span> ejecuci\u00f3n <span class=\"__1 _7\"></span>llave <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>mano <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>ombre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>clientes <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>grandes <span class=\"__1 _7\"></span>proyectos <span class=\"__1 _7\"></span>industriales <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>iversas partes <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>mundo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>(proyectos <span class=\"__1 _1f\"></span><span class=\"ff6\">Engineering, <span class=\"__1 _7\"></span>Procurement <span class=\"__1 _1f\"></span>and<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Construction</span> <span class=\"__1 _1f\"></span>o <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>acr\u00f3nimo <span class=\"__1 _1f\"></span>EPC). <span class=\"__1 _7\"></span>En este sentido, <span class=\"__1 _21\"></span>Gru<span class=\"__1 _4\"></span>po DF <span class=\"__1 _21\"></span>desarrolla proyectos <span class=\"__1 _3\"></span>integrales <span class=\"__1 _21\"></span>para la <span class=\"__1 _3\"></span>construcci\u00f3n de <span class=\"__1 _21\"></span>todo tipo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>centrales de <span class=\"__1 _1f\"></span>ge<span class=\"__1 _4\"></span>neraci\u00f3n <span class=\"__1 _1f\"></span>el\u00e9ctrica, <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>nstalaciones <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>ratamiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>minerale<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>manejo <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>graneles, plantas <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>almacenamiento <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>combustibles <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>ot<span class=\"__1 _4\"></span>ras <span class=\"__1 _4\"></span>instal<span class=\"__1 _4\"></span>aciones <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>sect<span class=\"__1 _4\"></span>or <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Oil <span class=\"__1 _4\"></span>an<span class=\"__1 _4\"></span>d <span class=\"__1 _4\"></span><span class=\"ls17\">Gas</span>, <span class=\"__1 _7\"></span>si bien, <span class=\"__1 _7\"></span>tal<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>ind<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>Nota <span class=\"__1 _7\"></span>5<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _7\"></span>tras <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>reflexi\u00f3n <span class=\"__1 _1f\"></span>estrat\u00e9gica, <span class=\"__1 _7\"></span>ha <span class=\"__1 _1f\"></span>orientado <span class=\"__1 _1f\"></span>su actividad <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>s\u00f3lo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>stos <span class=\"__1 _1f\"></span>negocios <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>radicionales <span class=\"__1 _1f\"></span>sino <span class=\"__1 _1f\"></span>tamb<span class=\"__1 _4\"></span>i\u00e9n <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>nuevos <span class=\"__1 _1f\"></span>negocios <span class=\"__1 _1f\"></span>enfocados <span class=\"__1 _17\"> </span>en energ\u00edas <span class=\"__1 _7\"></span>renovables <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>sistemas <span class=\"__1 _7\"></span>inteligentes, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>redefinici\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>l\u00edneas <span class=\"__1 _7\"></span>de negocio <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>cent<span class=\"__1 _4\"></span>ra el <span class=\"__1 _7\"></span>desarrollo de <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span> plan<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de viabil<span class=\"__1 _4\"></span>idad<span class=\"ls18\">, <span class=\"__1 _4\"></span></span>apro<span class=\"__1 _4\"></span>bado por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Apoyo <span class=\"__1 _4\"></span>a la Sol<span class=\"__1 _4\"></span>vencia <span class=\"__1 _4\"></span>de Empresas <span class=\"__1 _4\"></span>Estrat\u00e9gi<span class=\"__1 _4\"></span>cas (FASEE)<span class=\"__1 _4\"></span><span class=\"ls18\">. <span class=\"__1 _4\"></span><span class=\"ls11\">El</span></span> <span class=\"__1 _4\"></span>Grupo<span class=\"__1 _4\"></span> puede <span class=\"__1 _4\"></span>llevar <span class=\"__1 _4\"></span>a cabo <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l pro<span class=\"__1 _4\"></span>ceso <span class=\"__1 _4\"></span>\u00edntegro <span class=\"__1 _4\"></span>de los <span class=\"__1 _24\"> </span>proyectos: <span class=\"__1 _24\"> </span>ingenier\u00eda, <span class=\"__1 _24\"> </span>suministros, <span class=\"__1 _24\"> </span>montaje, <span class=\"__1 _25\"> </span>puesta <span class=\"__1 _24\"> </span>en <span class=\"__1 _26\"> </span>marcha, <span class=\"__1 _25\"> </span>ope<span class=\"__1 _4\"></span>raci\u00f3n <span class=\"__1 _25\"> </span>y mantenimiento. Junto <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>esta <span class=\"__1 _4\"></span>activid<span class=\"__1 _4\"></span>ad, Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _4\"></span>Felguera <span class=\"__1 _4\"></span>ejecuta <span class=\"__1 _4\"></span>contratos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>servici<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>especializados de i<span class=\"__1 _4\"></span>ngenier\u00eda, montaje <span class=\"__1 _4\"></span>y mant<span class=\"__1 _4\"></span>enimiento de <span class=\"__1 _4\"></span>equipos y maqu<span class=\"__1 _7\"></span>inaria p<span class=\"__1 _4\"></span>ara la <span class=\"__1 _4\"></span>gran indu<span class=\"__1 _4\"></span>stria. <span class=\"__1 _4\"></span>Asimismo, el Grupo, <span class=\"__1 _21\"></span>a trav\u00e9s <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>sus talleres <span class=\"__1 _3\"></span>ubicados en <span class=\"__1 _21\"></span>el Puerto <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Gij\u00f3n, <span class=\"__1 _3\"></span>est\u00e1 especializado en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>fabricaci\u00f3n de recipie<span class=\"__1 _3\"></span>ntes a <span class=\"__1 _21\"></span>presi\u00f3n para <span class=\"__1 _21\"></span>el sector Oil <span class=\"__1 _3\"></span>and <span class=\"__1 _3\"></span>Gas, <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>industria petroqu\u00edmica y <span class=\"__1 _21\"></span>el sector <span class=\"__1 _3\"></span>nuclear. <span class=\"__1 _3\"></span>Con m\u00e1s <span class=\"__1 _20\"> </span>de 50  a\u00f1os <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>experien<span class=\"__1 _4\"></span>cia <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>desarrollo <span class=\"__1 _20\"> </span>de<span class=\"__1 _4\"></span> proyecto<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>para <span class=\"__1 _1a\"> </span>los <span class=\"__1 _20\"> </span>m\u00e1s <span class=\"__1 _1a\"> </span>diversos <span class=\"__1 _1a\"> </span>destino<span class=\"__1 _4\"></span>s internacionales, <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>ha <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nvertido <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>uno <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>fabri<span class=\"__1 _4\"></span>cantes <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>recipientes<span class=\"__1 _4\"></span> a <span class=\"__1 _21\"></span>presi\u00f3n m\u00e1s <span class=\"__1 _21\"></span>importantes a nivel mundial.<span class=\"fs1_1\"> </span>La <span class=\"__1 _3\"></span>organizaci\u00f3n <span class=\"__1 _3\"></span>est\u00e1 <span class=\"__1 _21\"></span>orientada <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>cin<span class=\"__1 _4\"></span>co <span class=\"__1 _3\"></span>l\u00edneas <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>nego<span class=\"__1 _4\"></span>cio <span class=\"__1 _21\"></span>(Energ\u00eda C<span class=\"__1 _3\"></span>onvencional, <span class=\"__1 _3\"></span>Plantas <span class=\"__1 _3\"></span>Industriales, Servicios <span class=\"__1 _27\"> </span>Especializados, <span class=\"__1 _27\"> </span>Energ\u00edas <span class=\"__1 _27\"> </span>Renovables <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>S<span class=\"__1 _3\"></span>istemas <span class=\"__1 _27\"> </span>Inteligentes), <span class=\"__1 _27\"> </span>potenciando <span class=\"__1 _27\"> </span>as\u00ed <span class=\"__1 _28\"> </span>la especializaci\u00f3n <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>rientaci\u00f3n <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>proyectos <span class=\"__1 _17\"> </span>tanto <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"></span>negocios <span class=\"__1 _1f\"></span>tradicionales <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>m\u00e1s innovadores: energ\u00edas renovables, almacenamiento de energ\u00edas, hidr\u00f3geno y sistemas inteligentes.<span class=\"__1 _4\"></span> La <span class=\"__1 _21\"></span>totalidad <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>acc<span class=\"__1 _3\"></span>iones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Duro <span class=\"__1 _21\"></span>Fe<span class=\"__1 _3\"></span>lguera, <span class=\"__1 _21\"></span>S.A. <span class=\"__1 _21\"></span>est\u00e1n <span class=\"__1 _21\"></span>admitidas <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>cotizaci\u00f3n <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>Bolsa <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>Madrid, Barcelona y Bilbao, en el mercado continuo. Estas <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _17\"> </span>anuales <span class=\"__1 _17\"> </span>conso<span class=\"__1 _4\"></span>lidadas <span class=\"__1 _17\"> </span>han <span class=\"__1 _17\"> </span>sido <span class=\"__1 _17\"> </span>formuladas <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>administradores <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad dominante <span class=\"__1 _4\"></span>el 31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>marzo de 2<span class=\"__1 _4\"></span>025.<span class=\"ff3_1 fs2_1\"> </span>Las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _4\"></span>anuales se <span class=\"__1 _4\"></span>someter\u00e1n a <span class=\"__1 _4\"></span>la aprobaci\u00f3n <span class=\"__1 _4\"></span>por la <span class=\"__1 _4\"></span>Junta General Ordinaria d<span class=\"__1 _4\"></span>e Accionistas, estim\u00e1ndose que ser\u00e1n aprobadas sin mo<span class=\"__1 _4\"></span>dificaci\u00f3n alguna<span class=\"__1 _4\"></span>. Por su parte, las cuentas anua<span class=\"__1 _3\"></span>les consolidadas del ejercicio 2023 fueron aprobadas <span class=\"__1 _3\"></span>por la <span class=\"__1 _3\"></span>Junta General de Accionistas celebrada el 28 <span class=\"ls19\">de </span>junio de 2024.<span class=\"ff3_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Duro Felguera, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Duro Felguera, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "Duro Felguera, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "Parque Cient\u00edfico Tecnol\u00f3gico, calle Ada Byron, 90, 33203 Gij\u00f3n",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Parque Cient\u00edfico Tecnol\u00f3gico, calle Ada Byron, 90, 33203 Gij\u00f3n \u2013 Asturias \u2013 Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "Asturias \u2013 Espa\u00f1a.",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Con  m\u00e1s  de  150  a\u00f1os  de  experiencia  en  las  actividades  industriales,  en  la  \u00faltima  d\u00e9cada  ha reorientado su negocio en una diversidad de actividades, de las que el componente principal es la ejecuci\u00f3n llave en mano en nombre de sus clientes de grandes proyectos industriales en diversas partes del mundo (proyectos Engineering, Procurement and Construction o en acr\u00f3nimo EPC). En este sentido, Grupo DF desarrolla proyectos integrales para la construcci\u00f3n de todo tipo de centrales de generaci\u00f3n el\u00e9ctrica, instalaciones para  el tratamiento de minerales y el manejo de graneles, plantas para almacenamiento de combustibles y otras instalaciones en el sector de Oil and Gas, si bien, tal y como se indica en la Nota 5, el Grupo, tras una reflexi\u00f3n estrat\u00e9gica, ha orientado su actividad no s\u00f3lo en estos negocios tradicionales sino tambi\u00e9n en  nuevos negocios enfocados  en energ\u00edas renovables y sistemas inteligentes, como consecuencia de la redefinici\u00f3n de las l\u00edneas de negocio en las que centra el desarrollo de su plan de viabilidad, aprobado por el Fondo de Apoyo a la Solvencia de Empresas Estrat\u00e9gicas (FASEE). El Grupo puede llevar a cabo el proceso \u00edntegro de los  proyectos:  ingenier\u00eda,  suministros,  montaje,  puesta  en  marcha,  operaci\u00f3n  y mantenimiento. Junto a esta actividad, Duro Felguera ejecuta contratos de servicios especializados de ingenier\u00eda, montaje y mantenimiento de equipos y maquinaria para la gran industria. Asimismo, el Grupo, a trav\u00e9s de sus talleres ubicados en el Puerto de Gij\u00f3n, est\u00e1 especializado en la fabricaci\u00f3n de recipientes a presi\u00f3n para el sector Oil and Gas, la industria petroqu\u00edmica y el sector nuclear. Con m\u00e1s  de 50  a\u00f1os  de  experiencia  en  el  desarrollo  de proyectos  para  los  m\u00e1s  diversos  destinos internacionales, se ha convertido en uno de los fabricantes de recipientes a presi\u00f3n m\u00e1s importantes a nivel mundial. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Estas <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _17\"> </span>anuales <span class=\"__1 _17\"> </span>conso<span class=\"__1 _4\"></span>lidadas <span class=\"__1 _17\"> </span>han <span class=\"__1 _17\"> </span>sido <span class=\"__1 _17\"> </span>formuladas <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>administradores <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad dominante <span class=\"__1 _4\"></span>el 31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>marzo de 2<span class=\"__1 _4\"></span>025.<span class=\"ff3_1 fs2_1\"> </span>Las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _4\"></span>anuales se <span class=\"__1 _4\"></span>someter\u00e1n a <span class=\"__1 _4\"></span>la aprobaci\u00f3n <span class=\"__1 _4\"></span>por la <span class=\"__1 _4\"></span>Junta General Ordinaria d<span class=\"__1 _4\"></span>e Accionistas, estim\u00e1ndose que ser\u00e1n aprobadas sin mo<span class=\"__1 _4\"></span>dificaci\u00f3n alguna<span class=\"__1 _4\"></span>. Por su parte, las cuentas anua<span class=\"__1 _3\"></span>les consolidadas del ejercicio 2023 fueron aprobadas <span class=\"__1 _3\"></span>por la <span class=\"__1 _3\"></span>Junta General de Accionistas celebrada el 28 <span class=\"ls19\">de </span>junio de 2024.<span class=\"ff3_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "2.<span class=\"ff5 ls0_1\"> <span class=\"__1 _1e\"> </span><span class=\"ff1_1 fs3_1\">Resumen de las principales pol\u00edticas contables </span></span>A <span class=\"ls0_1\">continuaci\u00f3n, se <span class=\"__1 _3\"></span>describen las principales <span class=\"__1 _3\"></span>pol\u00edticas contables ad<span class=\"__1 _3\"></span>optadas en <span class=\"__1 _3\"></span>la preparaci\u00f3n <span class=\"__1 _3\"></span>de est<span class=\"__1 _4\"></span>as </span>cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _1f\"></span>consolidadas. <span class=\"__1 _7\"></span>Estas <span class=\"__1 _1f\"></span>pol\u00edti<span class=\"__1 _4\"></span>cas <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>han <span class=\"__1 _1f\"></span>aplicado <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>manera <span class=\"__1 _7\"></span>uniforme <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>todos <span class=\"__1 _7\"></span>los ejercicios presentados, salvo que se indique lo contrario. 2.1.1<span class=\"ff4\"> <span class=\"__1 _2a\"> </span></span>Bases de presentaci\u00f3n Las <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _4\"></span>consoli<span class=\"__1 _4\"></span>dada<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>al <span class=\"__1 _4\"></span>31<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span><span class=\"lsa\">20</span>24 <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>presentan <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>conformidad <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>lo<span class=\"__1 _3\"></span> establecido <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>Normas <span class=\"__1 _17\"> </span>Int<span class=\"__1 _4\"></span>ernacionales <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Informaci\u00f3n <span class=\"__1 _16\"> </span>Financiera <span class=\"__1 _16\"> </span>(NIIF) <span class=\"__1 _17\"> </span>adop<span class=\"__1 _4\"></span>tadas <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>su utilizaci\u00f3n <span class=\"__1 _28\"> </span>e<span class=\"__1 _3\"></span>n <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>Uni\u00f3n <span class=\"__1 _2b\"> </span>Europea <span class=\"__1 _2b\"> </span>(NIIF-UE), <span class=\"__1 _2b\"> </span>las <span class=\"__1 _2b\"> </span>interpretaciones <span class=\"__1 _2b\"> </span>emitidas <span class=\"__1 _2b\"> </span>por <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>Comit\u00e9 <span class=\"__1 _2b\"> </span>de Interpretaciones <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>NIIF <span class=\"__1 _21\"></span>(<span class=\"__1 _4\"></span>CINIIF) <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>legi<span class=\"__1 _4\"></span>slaci\u00f3n <span class=\"__1 _21\"></span>mercantil<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>aplicable <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>preparan informaci\u00f3n conforme a las NIIF-UE. La<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>anuales <span class=\"__1 _7\"></span>consolidada<span class=\"ls1a\">s <span class=\"__1 _1f\"></span></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>elaborado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span>foque <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>hist\u00f3rico, aunque <span class=\"__1 _7\"></span>modificado <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>revalorizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>terrenos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>construcci<span class=\"__1 _4\"></span>ones<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>primera <span class=\"__1 _4\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las NIIF, <span class=\"__1 _1a\"> </span>as\u00ed  como <span class=\"__1 _20\"> </span>activos  y <span class=\"__1 _20\"> </span>pasivos  f<span class=\"__1 _3\"></span>inancieros<span class=\"__1 _4\"></span> <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>valor  raz<span class=\"__1 _3\"></span>onable  co<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>cambios <span class=\"__1 _1a\"> </span>en  patrimonio <span class=\"__1 _20\"> </span>o resultados. Por <span class=\"__1 _17\"> </span>otro <span class=\"__1 _17\"> </span>lado, <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>presentes <span class=\"__1 _17\"></span>cuentas <span class=\"__1 _1f\"></span>an<span class=\"__1 _4\"></span>uales <span class=\"__1 _17\"> </span>consolidadas, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span>aborado <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>partir <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>los registros <span class=\"__1 _4\"></span>contables <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Du<span class=\"__1 _4\"></span>ro Fel<span class=\"__1 _4\"></span>guera, <span class=\"__1 _4\"></span>S.A. <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>sus<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>sociedades <span class=\"__1 _4\"></span>dependientes, <span class=\"__1 _4\"></span>presentan<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>imagen fiel <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _4\"></span>consolidado, <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>situaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>financiera <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>as\u00ed como <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>resu<span class=\"__1 _4\"></span>ltados <span class=\"__1 _21\"></span>consolidados, <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _21\"></span>consolidado <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>flujos de efectivo consolidados del ejercicio anual terminado en dicha fecha. La <span class=\"__1 _4\"></span>preparaci\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>la<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _4\"></span>anuales <span class=\"__1 _4\"></span>consoli<span class=\"__1 _4\"></span>dada<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>conforme <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>NIIF-<span class=\"ls1b\">UE</span> <span class=\"__1 _4\"></span>exige <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>uso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>ciertas estimaciones <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>tables <span class=\"__1 _4\"></span>cr\u00edticas. <span class=\"__1 _4\"></span>Tambi<span class=\"__1 _4\"></span>\u00e9n <span class=\"__1 _4\"></span>exige <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>ejerza <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>jui<span class=\"__1 _4\"></span>cio <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>proceso <span class=\"__1 _4\"></span>de aplicar <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>pol\u00edticas <span class=\"__1 _7\"></span>contables <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"ls18\">. <span class=\"__1 _7\"></span></span>En <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Nota <span class=\"__1 _7\"></span>4 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>revelan <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>\u00e1reas <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mplican <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>mayor grado <span class=\"__1 _4\"></span>de ju<span class=\"__1 _4\"></span>icio o <span class=\"__1 _4\"></span>complejidad <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>las \u00e1reas <span class=\"__1 _4\"></span>donde<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>hi<span class=\"__1 _4\"></span>p\u00f3tesis y <span class=\"__1 _4\"></span>estimaciones <span class=\"__1 _4\"></span>son <span class=\"__1 _4\"></span>significativas para los estados financieros consolidados.<span class=\"__1 _4c\"> </span>  2.1.2<span class=\"ff4\"> <span class=\"__1 _2c\"> </span></span>Comparaci\u00f3n de la informaci\u00f3n<span class=\"ff3_1\"> </span>A <span class=\"__1 _1f\"></span><span class=\"ls0_1\">efectos <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>comparaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>nformaci\u00f3n, <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>presenta, <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>juntamente <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>stado <span class=\"__1 _1f\"></span>de </span>situaci\u00f3n <span class=\"__1 _21\"></span>financiera <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>nsolidado, <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>cue<span class=\"__1 _4\"></span>nta <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>p\u00e9rdidas <span class=\"__1 _29\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>gananci<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>solidada<span class=\"ls18\">, <span class=\"__1 _21\"></span><span class=\"ls0_1\">el <span class=\"__1 _21\"></span>estado <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ngresos </span></span>y gastos reconocidos en<span class=\"__1 _4\"></span> el patrimonio neto consolidado<span class=\"__1 _4\"></span>, el<span class=\"__1 _4\"></span> estado de cambios en el patrimonio neto consolidado <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>estado <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>flu<span class=\"__1 _4\"></span>jos <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>efectivo <span class=\"__1 _1f\"></span>consolidado<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>para <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>ejercicios <span class=\"__1 _1f\"></span>terminados <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>31 <span class=\"__1 _17\"> </span>de<span class=\"__1 _3\"></span> diciembre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _1f\"></span><span class=\"ls11\">y <span class=\"__1 _1f\"></span></span>2023. <span class=\"__1 _7\"></span>Como <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>expone <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>siguiente <span class=\"__1 _1f\"></span>apartado, <span class=\"__1 _1f\"></span>se incluyen <span class=\"__1 _4\"></span>adicionalmente <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>forma <span class=\"__1 _4\"></span>comp<span class=\"__1 _4\"></span>arativa <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cifras <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>1 <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>enero <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3 en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de los requerimientos de la NIC 1: a) Proyecto Djelfa El <span class=\"__1 _3\"></span>Grupo se <span class=\"__1 _3\"></span>encuentra realiz<span class=\"__1 _3\"></span>ando desde <span class=\"__1 _3\"></span>el ejerc<span class=\"__1 _3\"></span>icio 2014 <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>proyecto para <span class=\"__1 _21\"></span>la construcci\u00f3n de <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>na central <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span>\u00e9ctrica <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>ciclo <span class=\"__1 _17\"> </span>combinado <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>Dje<span class=\"__1 _4\"></span>lfa <span class=\"__1 _1f\"></span>(Argelia). <span class=\"__1 _17\"></span>Dicho <span class=\"__1 _1f\"></span>proyecto <span class=\"__1 _17\"> </span>ha <span class=\"__1 _1f\"></span>estado <span class=\"__1 _17\"> </span>sometido <span class=\"__1 _1f\"></span>a continuos ret<span class=\"__1 _4\"></span>rasos vinculados a dist<span class=\"__1 _4\"></span>intas cuestiones, que<span class=\"__1 _4\"></span> han deri<span class=\"__1 _4\"></span>vado en<span class=\"__1 _7\"></span> la existencia de <span class=\"__1 _4\"></span>varias reclamaciones <span class=\"__1 _4\"></span>por p<span class=\"__1 _4\"></span>arte de <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera <span class=\"__1 _4\"></span>al cli<span class=\"__1 _4\"></span>ente arge<span class=\"__1 _4\"></span>lino <span class=\"__1 _4\"></span>(Sonelgaz), como co<span class=\"__1 _4\"></span>nsecuencia <span class=\"__1 _4\"></span>del incumplimiento de sus obligaciones. Tras la firma de <span class=\"__1 _3\"></span>un Protocolo de Acuerdo a <span class=\"__1 _3\"></span>finales de 2021<span class=\"__1 _4\"></span><span class=\"ff4\"> </span><span class=\"ls1c\">y </span>de <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>modificaci\u00f3n <span class=\"__1 _3\"></span>(<span class=\"ff6\">avenant</span>) <span class=\"__1 _21\"></span>al <span class=\"__1 _3\"></span>contrato <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>abril <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>2022, <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>cliente <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>blig\u00f3 <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>liberar parte <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>reten<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>practicada <span class=\"__1 _22\"> </span>sobre <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>facturaci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>Duro <span class=\"__1 _22\"> </span>Felguera <span class=\"__1 _22\"> </span>y <span class=\"__1 _22\"> </span>a <span class=\"__1 _22\"> </span>anali<span class=\"__1 _4\"></span>zar <span class=\"__1 _22\"> </span>las reclamaciones <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>misma, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reacti<span class=\"__1 _4\"></span>varon <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>raba<span class=\"__1 _3\"></span>jos. <span class=\"__1 _4\"></span>Sin<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>embargo, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ri<span class=\"__1 _4\"></span>tmo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>avance <span class=\"__1 _7\"></span>desde<span class=\"__1 _3\"></span> 202<span class=\"ls0_1\">2 <span class=\"__1 _22\"> </span>hasta <span class=\"__1 _2d\"> </span>2024 <span class=\"__1 _22\"> </span>no <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _22\"> </span>cumplido <span class=\"__1 _2d\"> </span>con <span class=\"__1 _22\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _22\"> </span>programaci\u00f3n <span class=\"__1 _22\"> </span>p<span class=\"__1 _4\"></span>revista <span class=\"__1 _22\"> </span>debido <span class=\"__1 _2d\"> </span>a <span class=\"__1 _22\"> </span>los <span class=\"__1 _2d\"> </span>reiterados </span>incumplimientos <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>cliente, <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>cuales <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>encuentran <span class=\"__1 _4\"></span>subsanados, pri<span class=\"__1 _4\"></span>ncipalmente: (i) <span class=\"__1 _7\"></span>retraso <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>pago <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>anticipo; <span class=\"__1 _7\"></span>(ii) <span class=\"__1 _4\"></span>retraso <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>trabaj<span class=\"__1 _7\"></span>os <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>obra <span class=\"__1 _4\"></span>ci<span class=\"__1 _4\"></span>vil; <span class=\"__1 _7\"></span>(iii) variaciones <span class=\"__1 _3\"></span>t\u00e9cnicas <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpuestas <span class=\"__1 _21\"></span>al contratista; <span class=\"__1 _21\"></span>(iv) <span class=\"__1 _3\"></span>impedimento <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>la certificaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>trabajos; (v) <span class=\"__1 _3\"></span>impago de <span class=\"__1 _21\"></span>factu<span class=\"__1 _4\"></span>ras; <span class=\"__1 _3\"></span>(vi) imposibilidad <span class=\"__1 _3\"></span>de Duro <span class=\"__1 _3\"></span>Felguera <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>ejecutar la <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>bra <span class=\"__1 _3\"></span>por el <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>flicto <span class=\"__1 _3\"></span>de inter\u00e9s <span class=\"__1 _1f\"></span>existente <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>Sonelgaz <span class=\"__1 _7\"></span>Eng<span class=\"__1 _4\"></span>ineering, <span class=\"__1 _1f\"></span>representante <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>cliente <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>subcontratista <span class=\"__1 _7\"></span>pri<span class=\"__1 _4\"></span>ncipal<span class=\"__1 _4\"></span><span class=\"ls1d\">. </span>Tras <span class=\"__1 _21\"></span>varias <span class=\"__1 _21\"></span>sit<span class=\"__1 _4\"></span>uaciones <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bra <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mposibilitaron, <span class=\"__1 _21\"></span>total <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>parcialmente, <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>avance <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>trabajos y <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>se <span class=\"__1 _20\"> </span>acumularon <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>los <span class=\"__1 _20\"> </span>incumplimientos <span class=\"__1 _23\"> </span>anteriores,<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>18 <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>junio <span class=\"__1 _23\"> </span>2<span class=\"__1 _4\"></span>024 <span class=\"__1 _23\"> </span>Duro <span class=\"__1 _23\"> </span>Felguera comunic\u00f3 <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>Sonelgaz <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span>spensi\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>contrato <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>anto <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>anto <span class=\"__1 _29\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>subsanaran <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>referidos incumplimientos <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>parte <span class=\"__1 _16\"> </span>del <span class=\"__1 _23\"> </span>cliente. <span class=\"__1 _23\"> </span>Sonelgaz <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>opuso <span class=\"__1 _23\"> </span>a <span class=\"__1 _16\"> </span>la <span class=\"__1 _23\"> </span>suspensi\u00f3n, <span class=\"__1 _23\"> </span>se <span class=\"__1 _16\"> </span>reserv\u00f3 <span class=\"__1 _23\"> </span>otros derechos y se inici\u00f3 un periodo de negociaciones. Con <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>30 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>abri<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2024, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>aud<span class=\"__1 _4\"></span>itor <span class=\"__1 _4\"></span>externo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>Estados <span class=\"__1 _7\"></span>Financieros <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>3<span class=\"__1 _4\"></span>1 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>diciembre de <span class=\"__1 _21\"></span>202<span class=\"__1 _4\"></span>3, <span class=\"__1 _21\"></span>emiti\u00f3 <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>informes <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>auditor\u00eda <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>cuentas <span class=\"__1 _3\"></span>anuales <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>Duro <span class=\"__1 _21\"></span>Felguera, <span class=\"__1 _3\"></span>S.A. y <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _17\"> </span>conso<span class=\"__1 _4\"></span>lidadas <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Duro <span class=\"__1 _17\"> </span>Fel<span class=\"__1 _4\"></span>guera, <span class=\"__1 _17\"> </span>S.A. <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>s<span class=\"__1 _4\"></span>ociedades <span class=\"__1 _17\"> </span>dep<span class=\"__1 _4\"></span>endientes, <span class=\"__1 _17\"> </span>que<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>conten\u00edan <span class=\"__1 _17\"> </span>en ambos <span class=\"__1 _23\"> </span>casos <span class=\"__1 _23\"> </span>una <span class=\"__1 _23\"> </span>opini\u00f3n <span class=\"__1 _16\"> </span>mo<span class=\"__1 _4\"></span>dificada, <span class=\"__1 _23\"> </span>incorporando <span class=\"__1 _23\"> </span>una <span class=\"__1 _23\"> </span>salvedad <span class=\"__1 _16\"> </span>cu<span class=\"__1 _4\"></span>yo <span class=\"__1 _23\"> </span>impo<span class=\"__1 _3\"></span>rte <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>pod\u00eda<span class=\"__1 _3\"></span> cuantificar, <span class=\"__1 _17\"> </span>referidas <span class=\"__1 _17\"> </span>espec\u00edficamente <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>evoluci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _17\"> </span>proyecto <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>Argelia, <span class=\"__1 _17\"> </span>denominado \u201cProyecto Djelfa\u201d. <span class=\"ff2_1\"> </span>Durante <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>rcicio <span class=\"__1 _7\"></span>2024, <span class=\"__1 _7\"></span>puesto <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIIF <span class=\"__1 _7\"></span>15<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>NIC <span class=\"__1 _7\"></span>37 <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _7\"></span>sujeta <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>cie<span class=\"__1 _4\"></span>rta<span class=\"__1 _3\"></span> complejidad <span class=\"__1 _16\"> </span>t\u00e9cnica <span class=\"__1 _23\"> </span>y<span class=\"__1 _3\"></span> <span class=\"__1 _16\"> </span>requiere <span class=\"__1 _16\"> </span>la <span class=\"__1 _23\"> </span>aplicaci\u00f3n <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>alto <span class=\"__1 _16\"> </span>nivel<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>juicio<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>ha <span class=\"__1 _17\"> </span>consi<span class=\"__1 _4\"></span>derado <span class=\"__1 _16\"> </span>la aplicaci\u00f3n <span class=\"__1 _23\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>tratamiento <span class=\"__1 _23\"> </span>c<span class=\"__1 _3\"></span>ontable <span class=\"__1 _16\"> </span>m\u00e1s <span class=\"__1 _16\"> </span>con<span class=\"__1 _4\"></span>servador <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>cuanto <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>interpretaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>os diferentes escenarios posibles que se identificaban en el Proyecto Djelfa. Este <span class=\"__1 _23\"> </span>nuevo <span class=\"__1 _23\"> </span>tratamiento <span class=\"__1 _16\"> </span>con<span class=\"__1 _4\"></span>table <span class=\"__1 _23\"> </span>del <span class=\"__1 _16\"> </span>Proyecto<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>Djelf<span class=\"__1 _3\"></span>a <span class=\"__1 _23\"> </span>parte <span class=\"__1 _23\"> </span>del <span class=\"__1 _16\"> </span>escen<span class=\"__1 _4\"></span>ario <span class=\"__1 _23\"> </span>de <span class=\"__1 _16\"> </span>eje<span class=\"__1 _4\"></span>cuci\u00f3n <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>la totalidad del proyecto, <span class=\"__1 _3\"></span>que considera la <span class=\"__1 _3\"></span>actualizaci\u00f3n de costes del <span class=\"__1 _3\"></span>presupuesto inicial sin ning\u00fan<span class=\"__1 _3\"></span> tipo <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>reequilibrio <span class=\"__1 _17\"> </span>econ\u00f3mico <span class=\"__1 _17\"></span>por <span class=\"__1 _1f\"></span>parte <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>cliente <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>importe<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>m\u00e1ximo <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>penalidad <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>el retraso <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>encuentra <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>disputa <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>esde <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _21\"></span>2<span class=\"__1 _4\"></span>021, <span class=\"__1 _3\"></span>conlleva <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>dotaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>una <span class=\"__1 _3\"></span>provisi\u00f3n de 99 millones de euros que se desglosa a continuaci\u00f3n: -<span class=\"ff4\"> <span class=\"__1 _2f\"> </span></span>Bajo <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>nuevo <span class=\"__1 _7\"></span>criterio <span class=\"__1 _4\"></span>contable <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>considera <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>contrato <span class=\"__1 _4\"></span>establece <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>penalidad <span class=\"__1 _7\"></span>por retraso en <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>entrega <span class=\"__1 _3\"></span>de la <span class=\"__1 _21\"></span>ob<span class=\"__1 _4\"></span>ra <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>la \u00faltima <span class=\"__1 _3\"></span>ampliaci\u00f3n del <span class=\"__1 _3\"></span>plazo <span class=\"__1 _3\"></span>de contrato <span class=\"__1 _21\"></span>formali<span class=\"__1 _4\"></span>zada por <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>partes <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>documento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span><span class=\"ff6\">avenant<span class=\"ff2_1\"> <span class=\"__1 _21\"></span>(modificaci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>contrato) <span class=\"__1 _21\"></span>firmado <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>partes </span></span>establec\u00eda <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>central <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l\u00e9ctrica <span class=\"__1 _3\"></span>deb\u00eda hab<span class=\"__1 _3\"></span>er <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>entregada <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>ctubre <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>2<span class=\"__1 _4\"></span>021, <span class=\"__1 _21\"></span>por lo <span class=\"__1 _21\"></span>que el <span class=\"__1 _4\"></span>Grupo h<span class=\"__1 _4\"></span>a procedido <span class=\"__1 _4\"></span>a registrar, <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>acuerdo con <span class=\"__1 _4\"></span>NIIF 15, <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>ajuste en <span class=\"__1 _4\"></span>el pre<span class=\"__1 _4\"></span>supuesto por importe <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>48 <span class=\"__1 _1f\"></span>millone<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>euros <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>cubrir <span class=\"__1 _17\"> </span>las <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>osibles <span class=\"__1 _17\"> </span>reclamaciones <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>cliente <span class=\"__1 _17\"> </span>como consecuencia de <span class=\"__1 _21\"></span>las disputas, <span class=\"__1 _3\"></span>procediendo a <span class=\"__1 _3\"></span>reexpresar <span class=\"__1 _3\"></span>las cifras <span class=\"__1 _3\"></span>comparativas a <span class=\"__1 _21\"></span>1 de enero de 2023, al considerar que este cambio de criterio debe retrotraerse a 2021. -<span class=\"ff4\"> <span class=\"__1 _2f\"> </span></span>Adicionalmente a l<span class=\"__1 _4\"></span>o anterior, al tratarse <span class=\"__1 _4\"></span>de un contrato oneroso, el <span class=\"__1 _7\"></span>Gr<span class=\"__1 _3\"></span>upo ha l<span class=\"__1 _4\"></span>levado a cabo una <span class=\"__1 _4\"></span>reestimaci\u00f3n de los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>inevitables de <span class=\"__1 _4\"></span>cumplimiento de <span class=\"__1 _4\"></span>sus obligaciones, asumi<span class=\"__1 _4\"></span>endo un nuevo <span class=\"__1 _3\"></span>escenario de <span class=\"__1 _3\"></span>ejecuci\u00f3n de <span class=\"__1 _3\"></span>la to<span class=\"__1 _3\"></span>talidad del p<span class=\"__1 _3\"></span>royecto, teniendo e<span class=\"__1 _3\"></span>n cuenta <span class=\"__1 _3\"></span>los efectos<span class=\"__1 _3\"></span> de <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>actual<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>costes <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>presupuesto <span class=\"__1 _21\"></span>inicial sin <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>ing\u00fan <span class=\"__1 _21\"></span>tipo de <span class=\"__1 _21\"></span>reequilibrio <span class=\"__1 _3\"></span>econ\u00f3mico por <span class=\"__1 _1a\"> </span>parte <span class=\"__1 _1a\"> </span>del  clien<span class=\"__1 _3\"></span>te, <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>considerando  la <span class=\"__1 _20\"> </span>provisi\u00f3n <span class=\"__1 _1a\"> </span>de  las <span class=\"__1 _20\"> </span>posibles  penalida<span class=\"__1 _3\"></span>des <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>se encontrar\u00edan <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>disputa, <span class=\"__1 _4\"></span>procediendo <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>registrar <span class=\"__1 _4\"></span>desde<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _4\"></span>2023 <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>actuali<span class=\"__1 _4\"></span>zaci\u00f3n <span class=\"__1 _4\"></span>de los <span class=\"__1 _17\"> </span>costes <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>fin<span class=\"__1 _4\"></span>alizaci\u00f3n <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>proyecto <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>revaluando <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>importe <span class=\"__1 _17\"> </span>registrado <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>contrato oneroso. Los <span class=\"__1 _3\"></span>impactos corr<span class=\"__1 _3\"></span>espondientes al co<span class=\"__1 _3\"></span>ntrato oneroso <span class=\"__1 _3\"></span>se describen <span class=\"__1 _3\"></span>posteriormente <span class=\"__1 _3\"></span>en esta Nota. La <span class=\"__1 _4\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>criterio <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>interpretaci\u00f3n <span class=\"__1 _4\"></span>contable <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>pone <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>modo <span class=\"__1 _4\"></span>alguno <span class=\"__1 _7\"></span>renuncia <span class=\"__1 _4\"></span>por parte de Duro Felguera a <span class=\"__1 _3\"></span>los derechos que le corr<span class=\"__1 _3\"></span>esponden de conformidad a la<span class=\"__1 _3\"></span> ley aplicable y al contrato firmado.<span class=\"ff4\"> </span>b) Clasificaci\u00f3n de las obligaciones convertibles El <span class=\"__1 _16\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _2e\"> </span>Duro <span class=\"__1 _16\"> </span>Felguera <span class=\"__1 _2e\"> </span>ha <span class=\"__1 _16\"> </span>cl<span class=\"__1 _4\"></span>asificado <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>acuerdo <span class=\"__1 _16\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>normativa <span class=\"__1 _2e\"> </span>vigente <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _16\"> </span>obligaciones convertibles <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _17\"> </span>corrientes <span class=\"__1 _7\"></span>dado <span class=\"__1 _1f\"></span>que, <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>bien <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>obligaciones <span class=\"__1 _1f\"></span>tienen <span class=\"__1 _1f\"></span>una duraci\u00f3n <span class=\"__1 _17\"> </span>m\u00e1xima <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>6 <span class=\"__1 _1f\"></span>a\u00f1os <span class=\"__1 _1f\"></span>desde <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>emisi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"></span>2021, <span class=\"__1 _1f\"></span>existen <span class=\"__1 _1f\"></span>ventanas <span class=\"__1 _16\"> </span>o <span class=\"__1 _17\"> </span>periodos trimestrales <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _4\"></span>convertir <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>acciones p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>parte <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>acreedores <span class=\"__1 _7\"></span>sin <span class=\"__1 _4\"></span>tener <span class=\"__1 _7\"></span>e<span class=\"__1 _3\"></span>l Grupo <span class=\"__1 _7\"></span>derecho <span class=\"__1 _7\"></span>incondicional <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>diferir <span class=\"__1 _7\"></span>dicho <span class=\"__1 _7\"></span>canje, <span class=\"__1 _7\"></span>motivo <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>dichos <span class=\"__1 _7\"></span>pasivos <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span>ancieros han <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>estar <span class=\"__1 _16\"> </span>cl<span class=\"__1 _4\"></span>asificados <span class=\"__1 _17\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>pasivos <span class=\"__1 _16\"> </span>corrientes <span class=\"__1 _2e\"> </span>y <span class=\"__1 _16\"> </span>no <span class=\"__1 _2e\"> </span>como <span class=\"__1 _16\"> </span>pasivos <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>corrientes. <span class=\"__1 _2e\"> </span>En <span class=\"__1 _16\"> </span>este sentido, el Grupo ha corregido los saldos correspondientes al ejercicio 2023. c<span class=\"ls19\">) </span>Diferencias de conversi\u00f3n filial Argentina e India El <span class=\"__1 _3\"></span>Grupo Duro <span class=\"__1 _3\"></span>Felguera <span class=\"__1 _3\"></span>tiene inversiones <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>dos sociedades <span class=\"__1 _21\"></span>fil<span class=\"__1 _4\"></span>iales <span class=\"__1 _3\"></span>que no tienen <span class=\"__1 _3\"></span>actividad desde hace <span class=\"__1 _4\"></span>varios <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>jercicios <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>haber <span class=\"__1 _7\"></span>finalizado <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>proyectos <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>llevaron<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>cabo e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>ambos <span class=\"__1 _4\"></span>pa\u00ed<span class=\"__1 _4\"></span>ses,<span class=\"__1 _3\"></span> Duro <span class=\"__1 _4\"></span>Felguera <span class=\"__1 _4\"></span>Argentina, <span class=\"__1 _4\"></span>S.A. <span class=\"__1 _4\"></span>(fi<span class=\"__1 _4\"></span>naliz\u00f3 <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>proyecto<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _4\"></span>2020) y <span class=\"__1 _7\"></span>Felg<span class=\"__1 _4\"></span>uera <span class=\"__1 _4\"></span>Gr\u00faas <span class=\"__1 _4\"></span>India Private <span class=\"__1 _23\"> </span>Limited<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>(finaliz\u00f3 <span class=\"__1 _23\"> </span>su <span class=\"__1 _23\"> </span>proyecto <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span><span class=\"lsa\">20</span>18). <span class=\"__1 _23\"> </span>Sobre <span class=\"__1 _23\"> </span>ell<span class=\"__1 _4\"></span>as, <span class=\"__1 _2e\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _23\"> </span>t<span class=\"__1 _4\"></span>en\u00eda <span class=\"__1 _23\"> </span>registrado <span class=\"__1 _23\"> </span>unos importes <span class=\"__1 _21\"></span>negativos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>Ajustes <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>cambio <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>valor <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>impo<span class=\"__1 _4\"></span>rtes <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>54.984 <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>8.622 miles de euros, respectivamente al 31 de diciembre de 2022.  De <span class=\"__1 _21\"></span>esta <span class=\"__1 _21\"></span>forma, <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>med<span class=\"__1 _4\"></span>ida <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>estas <span class=\"__1 _21\"></span>filial<span class=\"__1 _4\"></span>es <span class=\"__1 _21\"></span>ya <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>cumpl<span class=\"lsa\">en</span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span>finici\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>negocio<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>ienen por tanto actividades en la actualidad<span class=\"ls18\">, </span>tampoco existe un plan para reiniciar las actividades en e<span class=\"__1 _3\"></span>l futuro <span class=\"__1 _1f\"></span>previsible <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>fili<span class=\"__1 _4\"></span>al<span class=\"lsa\">es</span> <span class=\"__1 _1f\"></span>tan <span class=\"__1 _1f\"></span>so<span class=\"__1 _4\"></span>lo <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>mantienen <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _1f\"></span>motivos <span class=\"__1 _1f\"></span>fiscal<span class=\"__1 _4\"></span>es <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>mercantile<span class=\"__1 _4\"></span>s, <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>ha producido <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>iquidaci\u00f3n <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span>stancia <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>aban<span class=\"__1 _4\"></span>dono de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>estas, <span class=\"__1 _21\"></span><span class=\"ls2\">lo<span class=\"ls0_1\"> que <span class=\"__1 _21\"></span>implica la <span class=\"__1 _21\"></span>reclasifi<span class=\"__1 _4\"></span>caci\u00f3n <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>otal </span></span>de l<span class=\"__1 _4\"></span>os i<span class=\"__1 _4\"></span>mportes diferidos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>otro <span class=\"__1 _4\"></span>resultado global<span class=\"__1 _4\"></span> a <span class=\"__1 _4\"></span>la cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _4\"></span>de resu<span class=\"__1 _4\"></span>ltados.<span class=\"__1 _4\"></span> Ten<span class=\"__1 _4\"></span>iendo en<span class=\"__1 _4\"></span> cuenta lo anterior, el Grupo ha corregido este efecto con efectos 1 de enero de 2023 junto al efecto que se registr\u00f3 en el propio ejercicio 2023. En <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>tablas <span class=\"__1 _1f\"></span>siguientes <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>resumen <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mpactos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>informaci\u00f3n <span class=\"__1 _1f\"></span>comp<span class=\"__1 _4\"></span>arativa <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>estado <span class=\"__1 _1f\"></span>de situaci\u00f3n <span class=\"__1 _7\"></span>financiera, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ganancias <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>estado<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de efectivo, todos ellos consolidados, por lo mencionado anteriormente:  Impactos a 0<span class=\"__1 _3\"></span>1.01.2023 01/01/202<span class=\"__1 _3\"></span>3 Impacto Djelfa Impacto Dif. Conversion Reexpresado 01/01/202<span class=\"__1 _3\"></span>3 PATRIMONIO <span class=\"__1 _3\"></span>NETO Y PAS<span class=\"__1 _3\"></span>IVO Prima de emisi<span class=\"__1 _3\"></span>\u00f3n y Reservas (82.992) (48.892) (63.606) (195.490) Ajustes por cambi<span class=\"__1 _3\"></span>os de valo<span class=\"__1 _3\"></span>r (69.382) - 63.606 (5.776) PATRIMONIO <span class=\"__1 _3\"></span>NETO ATR<span class=\"__1 _3\"></span>IBUIDO A LA ENTIDA<span class=\"__1 _3\"></span>D CONTROLA<span class=\"__1 _3\"></span>DORA (142.568) (48.892 - (191.460) PATRIMONIO <span class=\"__1 _3\"></span>NETO (141.929) (48.892) - (190.821) Provisiones co<span class=\"__1 _3\"></span>rrientes 75.394 14.194 - 89.588 Acreedores com<span class=\"__1 _3\"></span>erciales y <span class=\"__1 _3\"></span>otras cuentas a paga<span class=\"__1 _3\"></span>r 137.085 34.698 - 171.783 PASIVO CORR<span class=\"__1 _3\"></span>IENTE 220.657 48.892 - 269.549 Impactos 2023<span class=\"ff2_1\"> </span>31/12/202<span class=\"__1 _3\"></span>3 Impacto Djelfa Impacto obligaciones<span class=\"__1 _3\"></span> convertibles Impacto dif. Conversi\u00f3n Reexpresado<span class=\"__1 _3\"></span> 31/12/202<span class=\"__1 _3\"></span>3 PATRIMONIO <span class=\"__1 _3\"></span>NETO Y PAS<span class=\"__1 _3\"></span>IVO Prima de emisi<span class=\"__1 _3\"></span>\u00f3n y Reservas<span class=\"__1 _3\"></span> (78.437) (48.892) - (65.084) (192.413) Resultado del p<span class=\"__1 _3\"></span>eriodo atribuido a<span class=\"__1 _3\"></span> la entidad contr<span class=\"__1 _3\"></span>oladora (21.891) (50.389) - (72.280) Ajustes por cambi<span class=\"__1 _3\"></span>os de valo<span class=\"__1 _3\"></span>r (60.737) - - 65.084 4.347 PATRIMONIO <span class=\"__1 _3\"></span>NETO ATRIBUIDO A<span class=\"__1 _3\"></span> LA ENTIDAD CONTROLA<span class=\"__1 _3\"></span>DORA (156.265) (99.281) - - (255.546) PATRIMONIO <span class=\"__1 _3\"></span>NETO (155.531) (99.281) - - (254.812) Deuda financiera<span class=\"__1 _3\"></span> 63.130 - (11.880) - 51.250 Obligaciones y ot<span class=\"__1 _3\"></span>ros instrume<span class=\"__1 _3\"></span>ntos financieros conve<span class=\"__1 _3\"></span>rtibles 11.880 - (11.880) - - PASIVO NO CORR<span class=\"__1 _21\"></span>I<span class=\"__1 _4\"></span>ENTE 72.435 - (11.880) - 60.555 Provisiones co<span class=\"__1 _3\"></span>rrientes 51.123 63.305 - 114.428 Deuda financiera<span class=\"__1 _3\"></span> 183.657 - 11.880 - 195.537 Obligaciones y ot<span class=\"__1 _3\"></span>ros instrume<span class=\"__1 _3\"></span>ntos financieros conve<span class=\"__1 _3\"></span>rtibles 90.516 - 11.880 - 102.396 Acreedores com<span class=\"__1 _3\"></span>erciales y <span class=\"__1 _3\"></span>otras cuentas a paga<span class=\"__1 _3\"></span>r 177.046 35.976 - - 213.022 PASIVO CORR<span class=\"__1 _3\"></span>IENTE 411.826 99.281 11.880 - 522.987 CUENTA DE P<span class=\"__1 _3\"></span>ERDIDAS Y G<span class=\"__1 _3\"></span>ANANCIAS 31/12/202<span class=\"__1 _3\"></span>3 Impacto Djelfa Reexpresado 31/12/202<span class=\"__1 _3\"></span>3 Ingresos ordina<span class=\"__1 _3\"></span>rios 281.199 (1.278) 279.921 Beneficio Bru<span class=\"__1 _3\"></span>to 120.708 (1.278) 119.430 P\u00e9rdidas, deterio<span class=\"__1 _3\"></span>ro y variaci\u00f3<span class=\"__1 _3\"></span>n de provisiones<span class=\"__1 _3\"></span> por operaciones come<span class=\"__1 _3\"></span>rciales 19.183 (49.111) (29.928) Resultado d<span class=\"__1 _3\"></span>e explotaci\u00f3<span class=\"__1 _3\"></span>n (15.456) (50.389) (65.845) Resultado a<span class=\"__1 _3\"></span>ntes de impue<span class=\"__1 _3\"></span>stos (21.621) (50.389) (72.010) Resultado d<span class=\"__1 _3\"></span>el periodo (21.797) (50.389) (72.186) El <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>presenta <span class=\"__1 _1f\"></span>informaci\u00f3n <span class=\"__1 _1f\"></span>comparativa <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>notas <span class=\"__1 _1f\"></span>explicativas <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _1f\"></span>es <span class=\"__1 _7\"></span>rel<span class=\"__1 _4\"></span>evante <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a mejor comprensi\u00f3n de la<span class=\"ls1a\">s </span>cuentas anuales consolidada<span class=\"ls1a\">s </span>del eje<span class=\"__1 _4\"></span>rcicio en curso<span class=\"ff3_1\">.</span> Las cifras <span class=\"__1 _4\"></span>contenidas <span class=\"__1 _4\"></span>en esta<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>cuentas <span class=\"__1 _4\"></span>anuales consoli<span class=\"__1 _4\"></span>dada<span class=\"ls1a\">s </span>se <span class=\"__1 _4\"></span>muestran <span class=\"__1 _4\"></span>en miles de<span class=\"__1 _4\"></span> euros<span class=\"__1 _4\"></span>, siendo el <span class=\"__1 _1f\"></span>euro <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>moneda <span class=\"__1 _7\"></span>funcional <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>todos <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>valores <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _1f\"></span>redondeados <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros,<span class=\"__1 _4\"></span> salvo menci\u00f3n expresa<span class=\"__1 _4c\"> </span>. 2.<span class=\"ls0_1\">1.3  <span class=\"__1 _30\"> </span>Cambios en pol\u00edticas contables y desgloses </span>En <span class=\"__1 _3\"></span>la preparaci\u00f3n <span class=\"__1 _3\"></span>de esta<span class=\"ls1a\">s <span class=\"__1 _3\"></span><span class=\"ls0_1\">cuentas <span class=\"__1 _3\"></span>anuales consolidadas <span class=\"__1 _3\"></span>no se <span class=\"__1 _21\"></span>ha aplicado anticipadamente <span class=\"__1 _3\"></span>ninguna </span></span>norma o modificaci\u00f3n que no sea de aplicaci\u00f3n obligatoria. Excepto por <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _3\"></span>indicado a <span class=\"__1 _21\"></span>c<span class=\"__1 _4\"></span>ontinuaci\u00f3n, las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ol\u00edticas contables <span class=\"__1 _3\"></span>aplicadas <span class=\"__1 _3\"></span>guardan <span class=\"__1 _3\"></span>uniformidad con <span class=\"__1 _3\"></span>las aplicadas en las cuentas anuales consolidadas del ejercicio 202<span class=\"__1 _4\"></span>3. Nuevas normas, <span class=\"__1 _3\"></span>modific<span class=\"__1 _3\"></span>aciones e <span class=\"__1 _3\"></span>interpretaciones <span class=\"__1 _3\"></span>de ap<span class=\"__1 _3\"></span>licaci\u00f3n obl<span class=\"__1 _3\"></span>igatoria en <span class=\"__1 _21\"></span>el ejercicio<span class=\"ffa\"> </span>202<span class=\"ls0_1\">4<span class=\"ffa\"> </span></span>Aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIIF 16 <span class=\"ff8\">\u2013</span> Pasivo por arrendamiento en una venta con arrendamiento posterior. Esta modificaci\u00f3n <span class=\"__1 _3\"></span>aclara la <span class=\"__1 _3\"></span>contabilidad posterior<span class=\"__1 _3\"></span> de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>asivos <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>arrendamientos <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>surgen <span class=\"__1 _21\"></span>en las <span class=\"__1 _16\"> </span>transacciones <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>venta <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>arrendamiento posterior. 1 de enero de 2024 Modificaci\u00f3n a la<span class=\"__1 _3\"></span> NIC 1 - Clasificaci\u00f3n de<span class=\"__1 _3\"></span> pasivos com<span class=\"__1 _3\"></span>o corrientes o n<span class=\"__1 _3\"></span>o corrientes <span class=\"__1 _3\"></span>y aquellos sujetos<span class=\"__1 _3\"></span> a covenant<span class=\"__1 _3\"></span>s.<span class=\"fs3_1\"> </span>Clarificaciones <span class=\"__1 _2d\"> </span>respecto <span class=\"__1 _22\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>presentaci\u00f3n <span class=\"__1 _2d\"> </span>de pasivos <span class=\"__1 _23\"> </span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _23\"> </span>corrientes <span class=\"__1 _23\"> </span>o <span class=\"__1 _20\"> </span>no <span class=\"__1 _20\"> </span>corrientes <span class=\"__1 _23\"> </span>y <span class=\"__1 _20\"> </span>en particular <span class=\"__1 _31\"> </span>de <span class=\"__1 _31\"> </span>aquellos <span class=\"__1 _31\"> </span>con <span class=\"__1 _31\"> </span>v<span class=\"__1 _3\"></span>encimiento condicionado al cumplimiento de covenants. 1 de enero de 2024 Modificaci\u00f3n a la NIC 7 y NIIF 7 <span class=\"ff8\">\u2013</span> Acuerdos de financiaci\u00f3n con proveedores. Esta <span class=\"__1 _19\"> </span>mo<span class=\"__1 _4\"></span>dificaci\u00f3n <span class=\"__1 _32\"> </span>introduce <span class=\"__1 _32\"> </span>requisitos <span class=\"__1 _32\"> </span>de desglose <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>informaci\u00f3n <span class=\"__1 _18\"> </span>espec\u00ed<span class=\"__1 _4\"></span>ficos <span class=\"__1 _33\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _33\"> </span>l<span class=\"__1 _4\"></span>os acuerdos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>oveedores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>sus efectos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la empresa, <span class=\"__1 _2d\"> </span>incluyendo <span class=\"__1 _2d\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _2d\"> </span>riesgo <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2d\"> </span>liquidez <span class=\"__1 _2d\"> </span>y gesti\u00f3n de los riesgos asociados. 1 de enero de 2024 El <span class=\"__1 _22\"> </span>Grupo <span class=\"__1 _22\"> </span>est\u00e1 <span class=\"__1 _22\"> </span>apl<span class=\"__1 _4\"></span>icando <span class=\"__1 _22\"> </span>desde <span class=\"__1 _22\"> </span>su <span class=\"__1 _22\"> </span>entrada <span class=\"__1 _22\"> </span>en <span class=\"__1 _22\"> </span>vigo<span class=\"__1 _4\"></span>r <span class=\"__1 _22\"> </span>el <span class=\"__1 _22\"> </span>1 <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>enero <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>202<span class=\"__1 _7\"></span>4 <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>normas <span class=\"__1 _22\"> </span>e interpretaciones <span class=\"__1 _16\"> </span>antes <span class=\"__1 _16\"> </span>se\u00f1aladas, <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>han <span class=\"__1 _16\"> </span>supuesto <span class=\"__1 _16\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>mpacto <span class=\"__1 _17\"> </span>si<span class=\"__1 _4\"></span>gnificativo <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>sus <span class=\"__1 _16\"> </span>pol\u00edticas contables.<span class=\"__1 _4c\"> </span>Nuevas <span class=\"__1 _7\"></span>normas, <span class=\"__1 _4\"></span>modificaciones <span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nterpretaciones <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _4\"></span>obligatoria <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>ejercicios<span class=\"__1 _3\"></span> posteriores al ejercicio natural que comenz\u00f3 el 1 d<span class=\"__1 _3\"></span>e enero de 202<span class=\"__1 _4\"></span>4. A <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>formul<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>esta<span class=\"ls1a\">s <span class=\"__1 _22\"> </span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _22\"> </span>anuales <span class=\"__1 _22\"> </span>consolidadas<span class=\"__1 _4\"></span>, <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>siguientes <span class=\"__1 _22\"> </span>normas <span class=\"__1 _22\"> </span>e interpretaciones <span class=\"__1 _17\"> </span>hab\u00edan <span class=\"__1 _17\"> </span>sido <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ublicadas <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>IASB, <span class=\"__1 _17\"></span>pero <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>hab\u00edan <span class=\"__1 _2e\"> </span>entrado <span class=\"__1 _17\"> </span>a\u00fan <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>vig<span class=\"__1 _4\"></span>or, <span class=\"__1 _17\"> </span>bien porque <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>posterior <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cuentas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _7\"></span>consolidadas, <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>bien porque no han sido a\u00fan adoptadas por la Uni\u00f3n Europea: No aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIC 21 <span class=\"ff8\">\u2013</span> Ausencia de intercambio de monedas Especifica <span class=\"__1 _34\"> </span>cuando <span class=\"__1 _34\"> </span>una <span class=\"__1 _34\"> </span>moneda <span class=\"__1 _34\"> </span>puede <span class=\"__1 _34\"> </span>ser intercambiada p<span class=\"__1 _4\"></span>or ot<span class=\"__1 _4\"></span>ra y <span class=\"__1 _4\"></span>en caso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>serlo, la determinaci\u00f3n del tipo de cambio a utilizar. 1 de enero de 2025 Modificaciones <span class=\"__1 _f\"> </span>NIIF <span class=\"__1 _35\"> </span>9 <span class=\"__1 _35\"> </span><span class=\"ff8\">\u2013</span> Instrumentos financieros Modifica los <span class=\"__1 _3\"></span>criterios <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>clasificaci\u00f3n y <span class=\"__1 _21\"></span>valoraci<span class=\"__1 _4\"></span>\u00f3n de instrumentos financieros 1 de enero de 2027 NIIF <span class=\"__1 _2d\"> </span>18 <span class=\"__1 _22\"> </span><span class=\"ff8\">\u2013</span> <span class=\"__1 _2d\"> </span>Presentaci\u00f3n <span class=\"__1 _22\"> </span>e informaci\u00f3n <span class=\"__1 _4\"></span>a revel<span class=\"__1 _4\"></span>ar en <span class=\"__1 _4\"></span>los estados financieros Establece <span class=\"__1 _21\"></span>nuevos <span class=\"__1 _21\"></span>requerimientos <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>mejorar <span class=\"__1 _21\"></span>la informaci\u00f3n <span class=\"__1 _36\"> </span>de <span class=\"__1 _36\"> </span>las <span class=\"__1 _2a\"> </span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _36\"> </span>sobre <span class=\"__1 _2a\"> </span>su rendimiento financiero.  1 de enero de 2027 NIIF <span class=\"__1 _33\"> </span>19 <span class=\"__1 _33\"> </span><span class=\"ff8\">\u2013</span> <span class=\"__1 _33\"> </span>Desgloses <span class=\"__1 _33\"> </span>de subsidiarias <span class=\"__1 _4\"></span>sin <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ntabilidad p\u00fablica Se <span class=\"__1 _23\"> </span>det<span class=\"__1 _4\"></span>allan <span class=\"__1 _23\"> </span>los <span class=\"__1 _20\"> </span>desgloses <span class=\"__1 _20\"> </span>que <span class=\"__1 _20\"> </span>una <span class=\"__1 _23\"> </span>sub<span class=\"__1 _4\"></span>sidiaria puede <span class=\"__1 _2d\"> </span>aplicar <span class=\"__1 _2d\"> </span>opcionalmente <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"> </span>sus <span class=\"__1 _22\"> </span>estados financieros. 1 de enero de 2027 Contratos referenciados a <span class=\"__1 _3\"></span>la electricidad <span class=\"__1 _2d\"> </span>procedente <span class=\"__1 _2d\"> </span>de fuentes <span class=\"__1 _30\"> </span>de <span class=\"__1 _30\"> </span>naturaleza: modificaciones <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>NIIF <span class=\"__1 _21\"></span>9 <span class=\"__1 _21\"></span>y NIIF 7 Para <span class=\"__1 _21\"></span>permiti<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>empresas <span class=\"__1 _3\"></span>reflejen <span class=\"__1 _21\"></span>mejor <span class=\"__1 _3\"></span>en los <span class=\"__1 _19\"> </span>estados <span class=\"__1 _37\"> </span>financieros <span class=\"__1 _19\"> </span>los <span class=\"__1 _19\"> </span>contratos <span class=\"__1 _37\"> </span>de electricidad <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>dependen <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>naturaleza, <span class=\"__1 _4\"></span>que a  me<span class=\"__1 _4\"></span>nudo <span class=\"__1 _22\"> </span>se  estructuran <span class=\"__1 _22\"> </span>como <span class=\"__1 _22\"> </span>ac<span class=\"__1 _3\"></span>uerdos <span class=\"__1 _22\"> </span>de compra <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>energ\u00eda <span class=\"__1 _2d\"> </span>(PPA, <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2b\"> </span>sus <span class=\"__1 _2d\"> </span>siglas <span class=\"__1 _2d\"> </span>en ingl\u00e9s), <span class=\"__1 _31\"> </span>se <span class=\"__1 _38\"> </span>han <span class=\"__1 _38\"> </span>i<span class=\"__1 _4\"></span>ncluido <span class=\"__1 _38\"> </span>mod<span class=\"__1 _4\"></span>ificaciones espec\u00edficas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIIF <span class=\"__1 _7\"></span>9 <span class=\"__1 _4\"></span>Instrumentos <span class=\"__1 _7\"></span>financieros y <span class=\"__1 _35\"> </span>a <span class=\"__1 _35\"> </span>la <span class=\"__1 _35\"> </span>NIIF <span class=\"__1 _35\"> </span>7 <span class=\"__1 _35\"> </span>In<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _35\"> </span>financieros: informaci\u00f3n a revelar. 1 de enero de 2026 Para <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>no<span class=\"__1 _4\"></span>rmas <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>entran <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>vigor <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>parti<span class=\"__1 _4\"></span>r <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>202<span class=\"__1 _4\"></span>5 <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>siguientes, <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>ha <span class=\"__1 _2e\"> </span>realizado <span class=\"__1 _16\"> </span>una evaluaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>impactos <span class=\"__1 _1f\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>aplicaci\u00f3n <span class=\"__1 _1f\"></span>futura <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>estas <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>ormas <span class=\"__1 _1f\"></span>podr\u00eda <span class=\"__1 _1f\"></span>tene<span class=\"__1 _4\"></span>r <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _7\"></span>o<span class=\"ls1a\">s <span class=\"__1 _1f\"></span></span>est<span class=\"__1 _4\"></span>ados financieros consolidados una vez entren en vigor, consider\u00e1ndose a la fecha ac<span class=\"__1 _3\"></span>tual que los impactos de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>aplicaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>estas <span class=\"__1 _16\"> </span>no<span class=\"__1 _4\"></span>rmas <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>ser\u00e1n <span class=\"__1 _2e\"> </span>significativos<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>excepci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>NII<span class=\"__1 _4\"></span>F <span class=\"__1 _17\"> </span>18 <span class=\"__1 _2e\"> </span>cuyos impactos <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span>cuentran <span class=\"__1 _21\"></span>en evaluaci\u00f3n <span class=\"__1 _21\"></span>de cara <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ap<span class=\"__1 _4\"></span>licaci\u00f3n en <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>momento <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>su entrada <span class=\"__1 _21\"></span>en v<span class=\"__1 _3\"></span>igor<span class=\"__1 _4\"></span>. No <span class=\"__1 _4\"></span>existe<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>ning\u00fan <span class=\"__1 _4\"></span>principio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>contable <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>cri<span class=\"__1 _4\"></span>terio <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>valoraci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>que, <span class=\"__1 _4\"></span>teniendo <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>efecto <span class=\"__1 _4\"></span>signi<span class=\"__1 _4\"></span>ficativo <span class=\"__1 _4\"></span>en esta<span class=\"ls1a\">s </span>cuentas anuales consolidadas, se haya dejado de aplicar en su elaboraci\u00f3n.  Durante <span class=\"__1 _4\"></span>el ejercicio <span class=\"__1 _4\"></span>finalizado e<span class=\"__1 _4\"></span>l 31<span class=\"__1 _4\"></span> de d<span class=\"__1 _4\"></span>iciembre d<span class=\"__1 _4\"></span>e 202<span class=\"__1 _4\"></span>4<span class=\"__1 _4\"></span> no <span class=\"__1 _4\"></span>se h<span class=\"__1 _4\"></span>an producido <span class=\"__1 _4\"></span>cambios <span class=\"__1 _4\"></span>de criterios contables <span class=\"__1 _21\"></span>significativos <span class=\"__1 _21\"></span>respecto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>criterios <span class=\"__1 _21\"></span>aplicados <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>ejercicio <span class=\"__1 _21\"></span>finalizado <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>31 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>dici<span class=\"__1 _4\"></span>embre de 2023. 2.1.4<span class=\"ff4\"> <span class=\"__1 _2c\"> </span></span>Evaluaci\u00f3n del principio de empresa en funcionamiento A 31 de <span class=\"__1 _4\"></span>diciembre de 2024, el <span class=\"__1 _4\"></span>Grupo presenta un patrimonio<span class=\"__1 _4\"></span> neto negativo por importe de <span class=\"__1 _4\"></span>269.280 miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>(254.812 <span class=\"__1 _4\"></span>mile<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de eu<span class=\"__1 _4\"></span>ros en<span class=\"__1 _4\"></span> 2023)<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>maniobra n<span class=\"__1 _4\"></span>egativo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>de 193.812 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>(239.650 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>2023)<span class=\"__1 _4\"></span>. Asimismo, <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _3\"></span>ha incurrido <span class=\"__1 _3\"></span>en unas p\u00e9rdidas <span class=\"__1 _3\"></span>en el <span class=\"__1 _3\"></span>ejercicio 20<span class=\"__1 _3\"></span>24 por <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>98.313 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _3\"></span>euros <span class=\"__1 _3\"></span>(72.186 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _3\"></span>2023)<span class=\"__1 _4\"></span> y unos flujos de explotaci\u00f3n negativos por importe de 76.558 miles de euros. Adicionalmente, <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _16\"> </span>Dominante <span class=\"__1 _1f\"></span>presenta <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _1f\"></span>neto contable <span class=\"__1 _17\"> </span>negativo <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>importe <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>262.567 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>euros, <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>encuentra <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>causa <span class=\"__1 _17\"></span>de<span class=\"__1 _3\"></span> disoluci\u00f3n, <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>apli<span class=\"__1 _4\"></span>caci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>art<span class=\"__1 _4\"></span>\u00edculo <span class=\"__1 _21\"></span>363.1.e) <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>Texto <span class=\"__1 _21\"></span>Refun<span class=\"__1 _4\"></span>dido <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>Ley <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>So<span class=\"__1 _4\"></span>ciedades <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Capital<span class=\"__1 _4c\"> </span>.<span class=\"__1 _7\"></span> Como consecuencia de la situaci\u00f3n financiera y las <span class=\"__1 _3\"></span>tensiones de tesorer\u00eda qu<span class=\"__1 _3\"></span>e ven\u00eda sufriendo en los<span class=\"__1 _3\"></span> \u00faltimos <span class=\"__1 _17\"> </span>meses, <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>dado<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>escenari<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>retos <span class=\"__1 _1f\"></span>e <span class=\"__1 _17\"> </span>incertidumbres <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>ncontraba <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>Grupo durante <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>segundo <span class=\"__1 _4\"></span>seme<span class=\"__1 _4\"></span>stre <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _4\"></span>2024, <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>11 <span class=\"__1 _1f\"></span>de <span class=\"__1 _4\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Consejo <span class=\"__1 _4\"></span>de Administraci\u00f3n de la Sociedad Dominante decidi\u00f3 presentar ante el Juzgado de lo Mercantil de Gij\u00f3n la <span class=\"__1 _1f\"></span>sol<span class=\"__1 _4\"></span>icitud <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>comunicaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>negociaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _1f\"></span>acreedores <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>acuerdo <span class=\"__1 _17\"> </span>al <span class=\"__1 _1f\"></span>art\u00edculo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>585 <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>Ley Concursal (pre co<span class=\"__1 _3\"></span>ncurso voluntario <span class=\"__1 _3\"></span>de acreed<span class=\"__1 _3\"></span>ores) tanto para <span class=\"__1 _3\"></span>la Sociedad Dom<span class=\"__1 _3\"></span>inante como <span class=\"__1 _3\"></span>para sus<span class=\"__1 _3\"></span> filiales <span class=\"__1 _16\"> </span>Duro <span class=\"__1 _16\"> </span>Felguera <span class=\"__1 _17\"> </span>Energy <span class=\"__1 _16\"> </span>Storage, <span class=\"__1 _16\"> </span>S.A.U., <span class=\"__1 _17\"> </span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _17\"> </span>Felguera <span class=\"__1 _16\"> </span>Investment, <span class=\"__1 _16\"> </span>S.A.U., <span class=\"__1 _17\"> </span>Duro <span class=\"__1 _16\"> </span>Felguera Green Tec<span class=\"__1 _3\"></span>h, <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>Duro<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>Felguera C<span class=\"__1 _3\"></span>alderer\u00eda Pesada,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>DF Mompresa, <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>DF Operaciones y Mont<span class=\"__1 _4\"></span>ajes, S.A.U., <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera <span class=\"__1 _4\"></span>Oil <span class=\"__1 _4\"></span>and <span class=\"__1 _4\"></span>Gas, S.<span class=\"__1 _4\"></span>A.U., Duro <span class=\"__1 _4\"></span>Felgu<span class=\"__1 _4\"></span>era Intelligent <span class=\"__1 _4\"></span>Systems, S<span class=\"__1 _4\"></span>.A.U. <span class=\"__1 _4\"></span>y DFOM Biomasa <span class=\"__1 _3\"></span>Huelva, S.L.U., <span class=\"__1 _3\"></span>con la <span class=\"__1 _3\"></span>finalidad de iniciar <span class=\"__1 _3\"></span>una negociaci\u00f3n <span class=\"__1 _3\"></span>con sus <span class=\"__1 _3\"></span>acreedores para <span class=\"__1 _3\"></span>la aprobaci\u00f3n de<span class=\"__1 _4\"></span> un nuevo <span class=\"__1 _4\"></span>plan de reest<span class=\"__1 _4\"></span>ructuraci\u00f3n que permita su<span class=\"__1 _4\"></span> viabilidad <span class=\"__1 _7\"></span>futura y la co<span class=\"__1 _4\"></span>nservaci\u00f3n del mayor n\u00famero de puestos de trabajo posible. La <span class=\"__1 _4\"></span>decisi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>solicitar <span class=\"__1 _7\"></span>la sol<span class=\"__1 _4\"></span>icitud <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>omunicaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>acreedores, <span class=\"__1 _4\"></span>adem\u00e1s <span class=\"__1 _7\"></span>de po<span class=\"__1 _4\"></span>r cumplimiento <span class=\"__1 _4\"></span>de un <span class=\"__1 _4\"></span>deber <span class=\"__1 _4\"></span>legal, <span class=\"__1 _4\"></span>se adopt\u00f3 <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>el objetivo <span class=\"__1 _4\"></span>de g<span class=\"__1 _4\"></span>arantizar que <span class=\"__1 _4\"></span>se ll<span class=\"__1 _4\"></span>evan a <span class=\"__1 _4\"></span>cabo <span class=\"__1 _4\"></span>todas las <span class=\"__1 _1f\"></span>med<span class=\"__1 _4\"></span>idas <span class=\"__1 _1f\"></span>po<span class=\"__1 _4\"></span>sibles <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>disposi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _17\"> </span>Dominant<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>sus <span class=\"__1 _17\"> </span>filiales <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>garantizar <span class=\"__1 _1f\"></span>su viabilidad, <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>como <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>mejor <span class=\"__1 _29\"></span>alt<span class=\"__1 _4\"></span>ernativa <span class=\"__1 _29\"></span>para <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>roteger <span class=\"__1 _29\"></span>los <span class=\"__1 _29\"></span>dere<span class=\"__1 _4\"></span>chos <span class=\"__1 _29\"></span>e <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ntereses <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>todos <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>acreedores y accionistas. En <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _7\"></span>sentido, <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>solicitud <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>comunicaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>negociaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>art\u00edculo 585 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>Ley <span class=\"__1 _4\"></span>Con<span class=\"__1 _4\"></span>cursal no <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>interrumpido <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>continuidad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vidades <span class=\"__1 _4\"></span>ordinarias <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo,<span class=\"__1 _4c\"> </span>si b<span class=\"__1 _4\"></span>ien se <span class=\"__1 _4\"></span>han t<span class=\"__1 _4\"></span>omado medidas <span class=\"__1 _4\"></span>para evi<span class=\"__1 _4\"></span>tar empeorar la <span class=\"__1 _4\"></span>situ<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _4\"></span>patrimonial <span class=\"__1 _4\"></span>del Grupo <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>aquellos proyectos <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>presentaban d<span class=\"__1 _4\"></span>eterioros <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>caja <span class=\"__1 _4\"></span>significativos, <span class=\"__1 _4\"></span>tanto <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Sociedad <span class=\"__1 _1f\"></span>Dominante <span class=\"__1 _4\"></span>como en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span>cuentran <span class=\"__1 _7\"></span>acogidas <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>pre <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>oncurso <span class=\"__1 _7\"></span>voluntario <span class=\"__1 _7\"></span>de acreedores (Nota 13). Teniendo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>anterior, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>descrita <span class=\"__1 _7\"></span>arroja <span class=\"__1 _7\"></span>incertidumbre <span class=\"__1 _7\"></span>material <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>la capacidad <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>Soci<span class=\"__1 _4\"></span>edad D<span class=\"__1 _3\"></span>ominante <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>sus f<span class=\"__1 _3\"></span>ilial<span class=\"__1 _4\"></span>es <span class=\"__1 _21\"></span>de continuar <span class=\"__1 _21\"></span>como empresa <span class=\"__1 _21\"></span>en f<span class=\"__1 _3\"></span>uncionamiento, los <span class=\"__1 _17\"></span>administradores <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Socie<span class=\"__1 _4\"></span>dad <span class=\"__1 _17\"> </span>Dominante <span class=\"__1 _1f\"></span>esperan <span class=\"__1 _17\"> </span>razonablemente <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>corto <span class=\"__1 _17\"> </span>plazo <span class=\"__1 _1f\"></span>se puedan llevar a cabo las siguientes medidas que permitan remediar la situaci\u00f3n presente:  i)<span class=\"ff4 ls0_1\"> <span class=\"__1 _39\"> </span><span class=\"ff2_1\">la aprobaci\u00f3n<span class=\"__1 _4\"></span> de un nuevo Plan <span class=\"__1 _4\"></span>de Reestru<span class=\"__1 _4\"></span>cturaci\u00f3n con los acreedores del<span class=\"__1 _4\"></span> grupo, incluyendo </span></span>el <span class=\"__1 _16\"> </span>acuerdo <span class=\"__1 _16\"> </span>final <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>mismos, <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>correspo<span class=\"__1 _4\"></span>ndientes <span class=\"__1 _16\"> </span>aprobaciones <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>dicho <span class=\"__1 _16\"> </span>plan <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>los diferentes <span class=\"__1 _4\"></span>\u00f3rganos de <span class=\"__1 _4\"></span>gobierno <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las partes <span class=\"__1 _4\"></span>involucradas, as\u00ed <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fina<span class=\"__1 _4\"></span>nci<span class=\"__1 _4\"></span>aci\u00f3n necesaria para la viabilidad del Grupo. ii)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>materializaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>nuevos <span class=\"__1 _2e\"> </span>con<span class=\"__1 _4\"></span>tratos <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>garan<span class=\"__1 _4\"></span>ticen <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>actividad <span class=\"__1 _2e\"> </span>fut<span class=\"__1 _4\"></span>ura <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>Soci<span class=\"__1 _4\"></span>edad </span></span>Dominante y de sus filiales. iii)<span class=\"ff4 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff2_1\">la <span class=\"__1 _7\"></span>implementaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>medidas <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>mejora <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>co<span class=\"__1 _3\"></span>ntrol <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>seguimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>proyectos <span class=\"__1 _7\"></span>en </span></span>ejecuci\u00f3n, <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>optimizaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>sus <span class=\"__1 _21\"></span>costes, <span class=\"__1 _29\"></span>as\u00ed<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>como <span class=\"__1 _3\"></span><span class=\"ls19\">de <span class=\"__1 _29\"></span><span class=\"ls0_1\">los <span class=\"__1 _29\"></span>gasto<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>generales <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>Grupo, <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>visi\u00f3n </span></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>istintas <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>\u00edneas <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>negocio <span class=\"__1 _3\"></span>y, <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>caso, la <span class=\"__1 _21\"></span>desinversi\u00f3n <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>aquellas <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>sp<span class=\"__1 _3\"></span>ecto <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e se considere procedente para la viabilidad del <span class=\"__1 _4\"></span>Grupo por no ser es<span class=\"__1 _3\"></span>trat\u00e9gicas. Mientras <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>Dom<span class=\"__1 _3\"></span>inante <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>sus <span class=\"__1 _1f\"></span>fili<span class=\"__1 _4\"></span>ales <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>encuentren <span class=\"__1 _17\"> </span>amparadas <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Ley <span class=\"__1 _1f\"></span>Concu<span class=\"__1 _4\"></span>rsal <span class=\"__1 _1f\"></span>no estar\u00edan obligadas a instar su disoluci\u00f3n. El <span class=\"__1 _2e\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _2e\"> </span>est<span class=\"__1 _4\"></span>\u00e1 <span class=\"__1 _2e\"> </span>tomando <span class=\"__1 _2e\"> </span>todas <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>medidas <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>acciones <span class=\"__1 _23\"> </span>para <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>cumplimiento <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>todos <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>hitos mencionados, <span class=\"__1 _4\"></span>particularmente <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>aprobaci<span class=\"__1 _4\"></span>\u00f3n d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Plan <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Reestructuraci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>lo <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>los Administradores <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>Sociedad <span class=\"__1 _29\"></span>D<span class=\"__1 _4\"></span>ominante <span class=\"__1 _29\"></span>han <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>siderado <span class=\"__1 _29\"></span>adecuada <span class=\"__1 _29\"></span>la <span class=\"__1 _29\"></span>preparaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>las <span class=\"__1 _29\"></span>presentes cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>solidadas <span class=\"__1 _1f\"></span>bajo <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>rincipio <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>empresa <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>funci<span class=\"__1 _4\"></span>onamiento, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>asunci\u00f3n <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>la hip\u00f3tesis de que las medidas expuestas puedan ser efectivas.<span class=\"__1 _4c\"> </span>2.2.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">Pri<span class=\"__1 _4\"></span>ncipios de Consolidaci\u00f3n </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Per\u00edmetro de consolidaci\u00f3n </span></span>El <span class=\"__1 _21\"></span>per\u00edmetro <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>solidaci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>st\u00e1 <span class=\"__1 _21\"></span>formado <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r: <span class=\"__1 _29\"></span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _21\"></span>Felguera, <span class=\"__1 _29\"></span>S.A., <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _21\"></span>Dominante, sus <span class=\"__1 _21\"></span>dependientes <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>asociadas. <span class=\"__1 _21\"></span>Adicio<span class=\"__1 _4\"></span>nalmente, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>part<span class=\"__1 _4\"></span>icipa <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>njuntamente <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>tras <span class=\"__1 _21\"></span>entidades y uniones temporales de empresas (en adelante UTEs). A <span class=\"__1 _4\"></span>efecto<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>preparaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cuentas <span class=\"__1 _4\"></span>an<span class=\"__1 _4\"></span>uales <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>solidadas, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>ent<span class=\"__1 _4\"></span>iende <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>existe <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>Grupo cuando <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Dominante t<span class=\"__1 _4\"></span>iene u<span class=\"__1 _4\"></span>na o <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _4\"></span>dependientes, siendo <span class=\"__1 _4\"></span>\u00e9stas <span class=\"__1 _4\"></span>aquellas <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>que la Dominante tiene el control, bien de forma directa o indirecta<span class=\"__1 _4\"></span>. Por <span class=\"__1 _1f\"></span>otra <span class=\"__1 _1f\"></span>parte, <span class=\"__1 _1f\"></span>tanto <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _1f\"></span>Dominante <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>ciertas <span class=\"__1 _1f\"></span>sociedades <span class=\"__1 _1f\"></span>dependientes <span class=\"__1 _1f\"></span>particip<span class=\"__1 _4\"></span>an <span class=\"__1 _1f\"></span>en UTEs <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>consorcios, <span class=\"__1 _7\"></span>siendo <span class=\"__1 _7\"></span>incluidas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>respectivas <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cifras <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las UTEs y consorcios a trav\u00e9s del proceso de integraci\u00f3n descrito en 2.2.d).<span class=\"__1 _4c\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Sociedades Dependientes </span></span>Dependientes son t<span class=\"__1 _3\"></span>odas las <span class=\"__1 _3\"></span>entidades (incluidas las <span class=\"__1 _3\"></span>entidades estructuradas) so<span class=\"__1 _3\"></span>bre las que <span class=\"__1 _3\"></span>el <span class=\"__1 _4\"></span>Grupo tiene control. El <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>controla una entidad cuando est\u00e1 expu<span class=\"__1 _4\"></span>esto, o tiene derecho, a <span class=\"__1 _4\"></span>obtener unos rendimientos vari<span class=\"__1 _4\"></span>ables p<span class=\"__1 _4\"></span>or su <span class=\"__1 _4\"></span>implicaci\u00f3n <span class=\"__1 _4\"></span>en l<span class=\"__1 _4\"></span>a parti<span class=\"__1 _4\"></span>cipada y <span class=\"__1 _4\"></span>tiene <span class=\"__1 _4\"></span>la capacid<span class=\"__1 _4\"></span>ad de <span class=\"__1 _4\"></span>utili<span class=\"__1 _4\"></span>zar su <span class=\"__1 _4\"></span>poder sobre ella para influir sobre esos rendimientos.  La <span class=\"__1 _7\"></span>Socie<span class=\"__1 _4\"></span>dad <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>ominante <span class=\"__1 _7\"></span>reevaluar<span class=\"__1 _4\"></span>\u00e1 <span class=\"__1 _7\"></span>si <span class=\"__1 _1f\"></span>controla <span class=\"__1 _1f\"></span>una <span class=\"__1 _7\"></span>partici<span class=\"__1 _4\"></span>pada <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>he<span class=\"__1 _4\"></span>chos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ci<span class=\"__1 _4\"></span>rcunstancias indiquen <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>existencia <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>cambio<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>uno <span class=\"__1 _16\"> </span>o <span class=\"__1 _2e\"> </span>m\u00e1s <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>tres <span class=\"__1 _16\"> </span>elementos <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>ntrol <span class=\"__1 _16\"> </span>enumerados anteriormente. La <span class=\"__1 _3\"></span>consolidaci\u00f3n de <span class=\"__1 _3\"></span>una <span class=\"__1 _3\"></span>dependiente com<span class=\"__1 _3\"></span>ienza <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>la Sociedad dominante a<span class=\"__1 _3\"></span>dquiere el <span class=\"__1 _3\"></span>control <span class=\"__1 _3\"></span>de la dependiente (y cesa cuando la Sociedad dominante pierde el control de la dependiente)<span class=\"__1 _4c\"> </span>Las <span class=\"__1 _4\"></span>sociedades <span class=\"__1 _7\"></span>depend<span class=\"__1 _3\"></span>ientes <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>consolidan <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>m\u00e9todo <span class=\"__1 _4\"></span>de<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>consolidaci\u00f3n <span class=\"__1 _4\"></span>global, <span class=\"__1 _4\"></span>incluy\u00e9ndose <span class=\"__1 _4\"></span>en la<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _1f\"></span>consolidadas <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>totalidad <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>sus <span class=\"__1 _7\"></span>activos, <span class=\"__1 _1f\"></span>pasivos, <span class=\"__1 _7\"></span>ingresos, <span class=\"__1 _7\"></span>gastos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>flujos <span class=\"__1 _1f\"></span>de efectivo y elimin\u00e1ndose las operaciones y saldos entre las empresas del Grupo<span class=\"ls18\">. </span> El <span class=\"__1 _16\"> </span>valor <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>part<span class=\"__1 _4\"></span>icipaci\u00f3n <span class=\"__1 _16\"> </span>no <span class=\"__1 _2e\"> </span>dominante <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>patrimonio <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>los <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _16\"> </span>consolidados <span class=\"__1 _2e\"> </span>se presenta, <span class=\"__1 _3\"></span>respectivamente, <span class=\"__1 _3\"></span>en los <span class=\"__1 _21\"></span>ep<span class=\"__1 _4\"></span>\u00edgrafes <span class=\"ff8\">\u201c</span>Participaciones <span class=\"__1 _3\"></span>no dominantes<span class=\"ff8\">\u201d</span> <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Patrimonio neto <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el Estado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _4\"></span>financiera <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>nsolidado <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span><span class=\"ff8\">\u201c</span>Resultado <span class=\"__1 _4\"></span>atri<span class=\"__1 _4\"></span>buido <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>participaciones <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>dominantes<span class=\"ff8\">\u201d</span> en la Cuenta de p\u00e9rdidas y ganancias consolidada. El  resultado  del  periodo <span class=\"__1 _1a\"> </span>y  cada  componente  de  otro  res<span class=\"__1 _3\"></span>ultado  global  ser\u00e1n <span class=\"__1 _1a\"> </span>atribuidos  a  los propietarios <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>controladora <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>participaciones <span class=\"__1 _29\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>controladoras. <span class=\"__1 _29\"></span>La <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _29\"></span>atribuir\u00e1 <span class=\"__1 _21\"></span>tambi\u00e9n el resultado gl<span class=\"__1 _3\"></span>obal total a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>propietarios de <span class=\"__1 _3\"></span>la controladora y a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as participaciones n<span class=\"__1 _3\"></span>o controladoras<span class=\"__1 _3\"></span> incluso si los resultados de las participaciones no controladoras dan lugar a un saldo deudor.  <span class=\"__1 _38\"> </span>No <span class=\"__1 _3\"></span>ha sido nec<span class=\"__1 _3\"></span>esario ning\u00fan ajuste <span class=\"__1 _3\"></span>de homogene<span class=\"__1 _3\"></span>izaci\u00f3n temporal ya <span class=\"__1 _3\"></span>que la fech<span class=\"__1 _3\"></span>a de <span class=\"__1 _3\"></span>cierre de todas<span class=\"__1 _3\"></span> las socied<span class=\"__1 _4\"></span>ades del Grupo es la <span class=\"__1 _4\"></span>misma.<span class=\"fs9\"> </span>En e<span class=\"__1 _4\"></span>l ejercicio 2024 n<span class=\"__1 _4\"></span>o se han realizado vent<span class=\"__1 _4\"></span>a de sociedades dependientes, asociadas o negocios conjuntos. A <span class=\"ls0_1\">continuaci\u00f3n, se desglosan los datos de identificaci\u00f3n de l<span class=\"__1 _4\"></span>as sociedades dependientes incluidas en<span class=\"__1 _3\"></span> </span>el per\u00edmetro de consolidaci\u00f3<span class=\"ls16\">n:</span> Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Consolidaci\u00f3n por<span class=\"__1 _4\"></span> integraci\u00f3n <span class=\"__1 _4\"></span>global: DF Mompresa, S.A<span class=\"__1 _4\"></span>.U (3) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Montaje y manten<span class=\"__1 _4\"></span>imiento de turbin<span class=\"__1 _4\"></span>as. DF Operaciones y <span class=\"__1 _4\"></span>Montajes, S.A.U<span class=\"__1 _4\"></span>. (3) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Estudio, comercializ<span class=\"__1 _4\"></span>aci\u00f3n y realiza<span class=\"__1 _4\"></span>ci\u00f3n de todo tipo de <span class=\"__1 _4\"></span>servicios y suminis<span class=\"__1 _4\"></span>tros, mantenimiento<span class=\"__1 _4\"></span> y operaci\u00f3n de plan<span class=\"__1 _4\"></span>tas industriales, ma<span class=\"__1 _4\"></span>quinaria e instrumentaci\u00f3n<span class=\"__1 _4\"></span> de las mismas. P<span class=\"__1 _4\"></span>uesta en marcha de instal<span class=\"__1 _4\"></span>aciones.<span class=\"__1 _4\"></span> Duro Felguera Cal<span class=\"__1 _4\"></span>derer\u00eda Pesada, S.A.U.(4) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Recipientes de presi<span class=\"__1 _4\"></span>\u00f3n y calderer\u00eda gruesa. Duro Felguera Gre<span class=\"__1 _4\"></span>en Tech, S.A.U. (2)<span class=\"__1 _4\"></span> (4)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Dise\u00f1o, fabricaci\u00f3n,<span class=\"__1 _4\"></span> suministro, montaje, operaci\u00f3n,<span class=\"__1 _4\"></span> mantenimiento, promoci\u00f3n, desar<span class=\"__1 _4\"></span>rollo, gesti\u00f3n,<span class=\"__1 _4\"></span> explotaci\u00f3n y co<span class=\"__1 _4\"></span>mercializaci\u00f3n de<span class=\"__1 _4\"></span> instalaciones, pr<span class=\"__1 _4\"></span>oductos, solucione<span class=\"__1 _4\"></span>s t\u00e9cnicas, obras y <span class=\"__1 _4\"></span>servicios en el se<span class=\"__1 _4\"></span>ctor<span class=\"__1 _4c\"> </span>Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad de las energ\u00eda ren<span class=\"__1 _4\"></span>ovables, incluye<span class=\"__1 _4\"></span>ndo la tenencia y expl<span class=\"__1 _4\"></span>otaci\u00f3n comercia<span class=\"__1 _4\"></span>l de concesiones, acuerdo<span class=\"__1 _4\"></span>s e instalacio<span class=\"__1 _4\"></span>nes para la producci<span class=\"__1 _4\"></span>\u00f3n de electricidad<span class=\"__1 _4\"></span>, hidr\u00f3geno, biodie<span class=\"__1 _4\"></span>sel, hidrocarbur<span class=\"__1 _4\"></span>os, biocombustibles<span class=\"__1 _4\"></span>, productos deriva<span class=\"__1 _4\"></span>dos o producidos para<span class=\"__1 _4\"></span> generar estos productos, as\u00ed c<span class=\"__1 _4\"></span>omo productos resultantes de trans<span class=\"__1 _4\"></span>formaci\u00f3n, y o<span class=\"__1 _4\"></span>tras materias primas,<span class=\"__1 _4\"></span> a partir de energ<span class=\"__1 _4\"></span>\u00eda renovables. Duro Felguera Energ<span class=\"__1 _4\"></span>y Storage, S.A. (antes Felguera I<span class=\"__1 _4\"></span>.H.I., S.A.) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Equipos de alma<span class=\"__1 _4\"></span>cenamiento de combustibles <span class=\"__1 _4\"></span>y gases. Felguera Tecnol<span class=\"__1 _4\"></span>og\u00edas de la Inform<span class=\"__1 _4\"></span>aci\u00f3n, S.A. (2) (3) 60%<span class=\"ls0_1\"> </span>Llanera Desarrollo de apli<span class=\"__1 _4\"></span>caciones infor<span class=\"__1 _4\"></span>m\u00e1ticas de gesti\u00f3n empre<span class=\"__1 _4\"></span>sarial. Duro Felguera Inve<span class=\"__1 _4\"></span>stment, S.A U. <span class=\"__1 _4\"></span>(2) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Inversi\u00f3n en empre<span class=\"__1 _4\"></span>sas comerciales, industriales y de<span class=\"__1 _4\"></span> servicios, agencia<span class=\"__1 _4\"></span> y libre mediaci\u00f3n<span class=\"__1 _4\"></span> en contratos diver<span class=\"__1 _4\"></span>sos, as\u00ed como gesti\u00f3n<span class=\"__1 _4\"></span> y administraci\u00f3n <span class=\"__1 _4\"></span>de valores. Duro Felguera Oil<span class=\"__1 _4\"></span> and Gas, S.A.<span class=\"__1 _4\"></span>U. (2) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Concepci\u00f3n, dise\u00f1<span class=\"__1 _4\"></span>o, c\u00e1lculo, ingen<span class=\"__1 _4\"></span>ier\u00eda b\u00e1sica, ingenier\u00eda de<span class=\"__1 _4\"></span> detalle, dire<span class=\"__1 _4\"></span>cci\u00f3n, planificaci\u00f3n, inf<span class=\"__1 _4\"></span>ormatizaci\u00f3n, coordinaci\u00f3n, segui<span class=\"__1 _4\"></span>miento y contr<span class=\"__1 _4\"></span>ol de proyectos en el se<span class=\"__1 _4\"></span>ctor del petr\u00f3leo<span class=\"__1 _4\"></span>, gas y <span class=\"ls0_1\">petroqu\u00edmi<span class=\"__1 _4\"></span>co. </span>Duro Felguera Intell<span class=\"__1 _4\"></span>igent Systems<span class=\"__1 _4\"></span>, S.A.U. (antes Duro Felguera<span class=\"__1 _4\"></span> Logistic Syst<span class=\"__1 _4\"></span>ems, S.A.U.<span class=\"ls20\">) </span>(2)<span class=\"__1 _4\"></span> (3) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n El estudio, dise\u00f1<span class=\"__1 _4\"></span>o, comercializaci<span class=\"__1 _4\"></span>\u00f3n, preparaci\u00f3n, fabri<span class=\"__1 _4\"></span>caci\u00f3n, informatizaci\u00f3n,<span class=\"__1 _4\"></span> transporte, mont<span class=\"__1 _4\"></span>aje y supervisi\u00f3n de toda<span class=\"__1 _4\"></span> clase de siste<span class=\"__1 _4\"></span>mas autom\u00e1ticos de tran<span class=\"__1 _4\"></span>sporte, almac<span class=\"__1 _4\"></span>enes autom\u00e1ticos y si<span class=\"__1 _4\"></span>stemas de manutenci\u00f3n para la<span class=\"__1 _4\"></span> industria, y <span class=\"__1 _4\"></span>sus componentes. DFOM Biomasa Hue<span class=\"__1 _4\"></span>lva, S.L. (2)<span class=\"__1 _4\"></span> (5) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n La realizaci\u00f3n de la<span class=\"__1 _4\"></span> operaci\u00f3n y<span class=\"__1 _4\"></span> mantenimiento<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> de la Planta de Generaci\u00f3n El\u00e9ctr<span class=\"__1 _4\"></span>ica con Bioma<span class=\"__1 _4\"></span>sa de Ence en Huelva.<span class=\"__1 _4\"></span> Equipamientos Con<span class=\"__1 _4\"></span>strucciones y Montajes, S.A. de<span class=\"__1 _4\"></span> C.V. (2) (3)<span class=\"__1 _4\"></span> (5) 100%<span class=\"ls0_1\"> </span>M\u00e9xico Construcci\u00f3n y <span class=\"__1 _4\"></span>montaje de proyectos industriales.<span class=\"__1 _4\"></span> Proyectos e Ingen<span class=\"__1 _4\"></span>ier\u00eda Pycor S.A. de<span class=\"__1 _4\"></span> C.V. (2) (3) (5) 100%<span class=\"ls0_1\"> </span>M\u00e9xico Construcci\u00f3n y <span class=\"__1 _4\"></span>montaje de proyectos industriales.<span class=\"__1 _4\"></span> Felguera Diavaz Pr<span class=\"__1 _4\"></span>oyectos M\u00e9xico<span class=\"__1 _4\"></span> S.A. de C.V. (2) (3) 50%<span class=\"ls0_1\"> </span>M\u00e9xico Desarrollo de cual<span class=\"__1 _4\"></span>quier tipo de actividad relaci<span class=\"__1 _4\"></span>onada con la produ<span class=\"__1 _4\"></span>cci\u00f3n de energ\u00eda mediante<span class=\"__1 _4\"></span> la utilizaci\u00f3n,<span class=\"__1 _4\"></span> total o <span class=\"ls0_1\">parcialmente,<span class=\"__1 _4\"></span> de fuentes de ene<span class=\"__1 _4\"></span>rg\u00eda </span>e\u00f3lica y cogeneraci\u00f3n<span class=\"__1 _4\"></span>. Turbogeneradores<span class=\"__1 _4\"></span> del Per\u00fa, S.A.C.<span class=\"__1 _4\"></span> (2) (3) (6) 100%<span class=\"ls0_1\"> </span>Per\u00fa Instalaci\u00f3n de equi<span class=\"__1 _4\"></span>pos electromec\u00e1nicos<span class=\"__1 _4\"></span> para plantas de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Duro Felguera Arge<span class=\"__1 _4\"></span>ntina, S.A.<span class=\"__1 _4\"></span> (2) (6) (5) 100%<span class=\"ls0_1\"> </span>Argentina Construcci\u00f3n, mante<span class=\"__1 _4\"></span>nimiento y suministro de equip<span class=\"__1 _4\"></span>os en centrales de<span class=\"__1 _4\"></span> generaci\u00f3n de en<span class=\"__1 _4\"></span>erg\u00eda. Duro Felguera Chile <span class=\"__1 _4\"></span>Limitada (ant<span class=\"__1 _4\"></span>es Opemasa Andina,<span class=\"__1 _4\"></span> Ltda.) (2) (5) (6)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Chile Construcci\u00f3n, mante<span class=\"__1 _4\"></span>nimiento y suministro de equip<span class=\"__1 _4\"></span>os en centr<span class=\"__1 _4\"></span>ales de generaci\u00f3n de en<span class=\"__1 _4\"></span>erg\u00eda. Turbogeneradores<span class=\"__1 _4\"></span> de Venezuela C.A. (2<span class=\"__1 _4\"></span>) (5) 100%<span class=\"ls0_1\"> </span>Venezue<span class=\"__1 _4\"></span>la  Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministros y obra civil<span class=\"__1 _4\"></span> para proyectos de ene<span class=\"__1 _4\"></span>rg\u00eda.<span class=\"__1 _4\"></span> Duro Felguera Do Bra<span class=\"__1 _4\"></span>sil Desenvolvimien<span class=\"__1 _4\"></span>to de Projectos Ltda. <span class=\"__1 _4\"></span>(2)(3) 100%<span class=\"ls0_1\"> </span>Brasil Desarrollo comercial<span class=\"__1 _4\"></span> de proyectos.<span class=\"__1 _4\"></span> Felguera Gr\u00faas In<span class=\"__1 _4\"></span>dia Private Limit<span class=\"__1 _4\"></span>ed. (2) (3) 100%<span class=\"ls0_1\"> </span>India Terminales portuar<span class=\"__1 _4\"></span>ios. PT Duro Felguera In<span class=\"__1 _4\"></span>donesia (2) (3) <span class=\"__1 _4\"></span> 95%<span class=\"ls0_1\"> </span>Indonesia Proyectos de ingenie<span class=\"__1 _4\"></span>r\u00eda, suministr<span class=\"__1 _4\"></span>o y construcci\u00f3n para el<span class=\"__1 _4\"></span> sector minero<span class=\"__1 _4\"></span>, energ\u00e9tico e indu<span class=\"__1 _4\"></span>strial.<span class=\"__1 _4\"></span> DF USA, LLC (2) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Estados Unidos Desarrollo comercial<span class=\"__1 _4\"></span> de proyectos.<span class=\"__1 _4\"></span> DF Canad\u00e1 Ltd (2)<span class=\"__1 _4\"></span> (3) 100%<span class=\"ls0_1\"> </span>Canad\u00e1 Servicios de inge<span class=\"__1 _4\"></span>nier\u00eda y construcci<span class=\"__1 _4\"></span>\u00f3n<span class=\"__1 _4c\"> </span>Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad DFOM Netherlan<span class=\"__1 _4\"></span>ds B.V. (1<span class=\"ls22\">) </span>(5) 100%<span class=\"ls0_1\"> </span>Holanda Ejecuci\u00f3n del contr<span class=\"__1 _4\"></span>ato de construcci\u00f3n Lump Sum para el re<span class=\"__1 _4\"></span>vamping de h<span class=\"__1 _4\"></span>orno alto para Tata Steel<span class=\"__1 _4\"></span> Ijmuiden<span class=\"__1 _4\"></span> DUFEL Marruecos SA<span class=\"__1 _4\"></span>RL-AU (2)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Marruecos Ejecuci\u00f3n del contr<span class=\"__1 _4\"></span>ato Zgounder S<span class=\"__1 _4\"></span>ilver Mine Expansion en<span class=\"__1 _4\"></span> Marruecos<span class=\"__1 _4\"></span> 1)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades audita<span class=\"__1 _4\"></span>das por audit<span class=\"__1 _4\"></span>ores distintos<span class=\"__1 _4\"></span> al auditor de la<span class=\"__1 _4\"></span> Sociedad Do<span class=\"__1 _4\"></span>minante<span class=\"__1 _4\"></span>, en su caso.<span class=\"__1 _4\"></span> </span></span>2)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades no auditada<span class=\"__1 _4\"></span>s<span class=\"__1 _4\"></span> </span></span>3)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4\"></span> </span></span>4)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por Duro F<span class=\"__1 _4\"></span>elguera Investment, S<span class=\"__1 _4\"></span>.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span>5)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Op<span class=\"__1 _4\"></span>eraciones y Montaje<span class=\"__1 _4\"></span>s, S.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span>6)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Mo<span class=\"__1 _4\"></span>mpresa, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.</span> </span></span>7)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por D<span class=\"__1 _4\"></span>uro Felguer<span class=\"__1 _4\"></span>a Energy Storage, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.<span class=\"__1 _4\"></span></span> (antes Felguera I.H.I.,<span class=\"__1 _4\"></span> S.A.<span class=\"ls24\">U.</span>)<span class=\"__1 _4c\"> </span></span></span>Adicionalmente, <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _23\"> </span>sociedades <span class=\"__1 _20\"> </span>no <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>integradas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>estar <span class=\"__1 _23\"> </span>inacti<span class=\"__1 _4\"></span>vas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>ser relevantes sus <span class=\"__1 _21\"></span>cifras en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>magnitudes d<span class=\"__1 _3\"></span>el estado <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>tuaci\u00f3n <span class=\"__1 _3\"></span>financiera y <span class=\"__1 _21\"></span>la cuenta <span class=\"__1 _21\"></span>de p\u00e9rdidas y ganancias consolidada del<span class=\"__1 _4\"></span> Grupo:<span class=\"__1 _4c\"> </span> Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Turbogeneradores<span class=\"__1 _4\"></span> de Argentina, S.A. (2) (3) (6) 100%<span class=\"ls0_1\"> </span>Argentina<span class=\"__1 _4\"></span> Construcci\u00f3n, a<span class=\"__1 _4\"></span>sesoramiento, estu<span class=\"__1 _4\"></span>dio, proyecto, direcci<span class=\"__1 _4\"></span>\u00f3n, ejecuci\u00f3n, administraci\u00f3n<span class=\"__1 _4\"></span> de obras de arquite<span class=\"__1 _4\"></span>ctura o ingenier\u00eda civil,<span class=\"__1 _4\"></span> el\u00e9ctrica, electr\u00f3ni<span class=\"__1 _4\"></span>ca, mec\u00e1nica, hidr\u00e1uli<span class=\"__1 _4\"></span>ca, usinas, c<span class=\"__1 _4\"></span>onstrucci\u00f3n, ampliaci\u00f3n o refacci<span class=\"__1 _4\"></span>\u00f3n de plantas <span class=\"__1 _4\"></span>o centrales de generaci\u00f3n el<span class=\"__1 _4\"></span>\u00e9ctrica y/o su ope<span class=\"__1 _4\"></span>raci\u00f3n y/o su mantenimiento.<span class=\"__1 _4\"></span> Mopre Montajes de<span class=\"__1 _4\"></span> Precisi\u00f3n de Venezue<span class=\"__1 _4\"></span>la, S.A. (6) 100%<span class=\"ls0_1\"> </span>Venezue<span class=\"__1 _4\"></span>la Montaje de turbogene<span class=\"__1 _4\"></span>radores y e<span class=\"__1 _4\"></span>quipos auxiliares en centr<span class=\"__1 _4\"></span>ales de generaci<span class=\"__1 _4\"></span>\u00f3n de energ\u00eda. Duro Felguera Panam\u00e1<span class=\"__1 _4\"></span>, S.A. (2) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Panam\u00e1 Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministros y obra civil<span class=\"__1 _4\"></span> para proyectos de energ\u00eda<span class=\"__1 _4\"></span>. Felguera IHI Panam\u00e1,<span class=\"__1 _4\"></span> S.A. (2) (7)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Panam\u00e1 Dise\u00f1o, desarrollo<span class=\"__1 _4\"></span>, fabricaci\u00f3n,<span class=\"__1 _4\"></span> integraci\u00f3n, comercializaci\u00f3n,<span class=\"__1 _4\"></span> representaci\u00f3n, i<span class=\"__1 _4\"></span>nstalaci\u00f3n y mantenimiento<span class=\"__1 _4\"></span>s de sistemas, eq<span class=\"__1 _4\"></span>uipos y subconjuntos el\u00e9<span class=\"__1 _4\"></span>ctricos, electr\u00f3nic<span class=\"__1 _4\"></span>os, de climatizaci\u00f3n <span class=\"__1 _4\"></span>y mec\u00e1nicos, as\u00ed co<span class=\"__1 _4\"></span>mo la realizaci\u00f3n de proye<span class=\"__1 _4\"></span>ctos de ingeni<span class=\"__1 _4\"></span>er\u00eda, incluyendo la obra <span class=\"__1 _4\"></span>civil necesaria<span class=\"__1 _4\"></span> Duro Felguera Sau<span class=\"__1 _4\"></span>d\u00ed LLC (2) (3) (<span class=\"__1 _4\"></span>6) 50%<span class=\"ls0_1\"> </span>Arabia Saud\u00ed Construcci\u00f3n de e<span class=\"__1 _4\"></span>dificios y planta<span class=\"__1 _4\"></span>s de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Felguera IHI C<span class=\"__1 _4\"></span>anad\u00e1 INC (2) (7)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Canad\u00e1 Servicios de inge<span class=\"__1 _4\"></span>nier\u00eda y construcci<span class=\"__1 _4\"></span>\u00f3n 1)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades audita<span class=\"__1 _4\"></span>das por audit<span class=\"__1 _4\"></span>ores distintos<span class=\"__1 _4\"></span> al auditor de la<span class=\"__1 _4\"></span> Sociedad Do<span class=\"__1 _4\"></span>minante<span class=\"__1 _4\"></span>, en su caso.<span class=\"__1 _4\"></span> </span></span>2)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades no auditada<span class=\"__1 _4\"></span>s<span class=\"__1 _4\"></span> </span></span>3)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4\"></span> </span></span>4)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por Duro F<span class=\"__1 _4\"></span>elguera Investment, S<span class=\"__1 _4\"></span>.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span>5)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Op<span class=\"__1 _4\"></span>eraciones y Montaje<span class=\"__1 _4\"></span>s, S.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span>6)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Mo<span class=\"__1 _4\"></span>mpresa, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.</span> </span></span>7)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por D<span class=\"__1 _4\"></span>uro Felguer<span class=\"__1 _4\"></span>a Energy Storage, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.<span class=\"__1 _4\"></span></span> (antes Felguera I.H.I.,<span class=\"__1 _4\"></span> S.A.<span class=\"ls24\">U.</span>)</span></span><span class=\"ff4 ls0_1\"><span class=\"ff2_1\"><span class=\"__1 _4\"></span> </span></span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Sociedades Asociadas y negocios conjuntos </span></span>Una <span class=\"__1 _17\"> </span>asoci<span class=\"__1 _4\"></span>ada <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>una <span class=\"__1 _17\"> </span>entidad <span class=\"__1 _16\"> </span>sobre <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>que <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>tiene <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>influencia <span class=\"__1 _16\"> </span>significativa. <span class=\"__1 _17\"> </span>Influ<span class=\"__1 _4\"></span>encia significativa <span class=\"__1 _1f\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>poder <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inte<span class=\"__1 _4\"></span>rvenir <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciera <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la participada, sin llegar a tener control ni control conjunto <span class=\"__1 _4\"></span>sobre ella. Un <span class=\"__1 _3\"></span>negocio <span class=\"__1 _21\"></span>conjunto, a <span class=\"__1 _21\"></span>diferencia <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>operaci\u00f3n c<span class=\"__1 _3\"></span>onjunta <span class=\"__1 _3\"></span>descrita <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>apartado <span class=\"__1 _21\"></span>d) de <span class=\"__1 _21\"></span>esta <span class=\"__1 _3\"></span>Nota, es <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>acuerdo <span class=\"__1 _17\"> </span>med<span class=\"__1 _4\"></span>iante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>cual <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>part<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>tienen <span class=\"__1 _17\"> </span>control <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _17\"> </span>sob<span class=\"__1 _4\"></span>re <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>soci<span class=\"__1 _4\"></span>edad <span class=\"__1 _17\"> </span>tienen derechos a <span class=\"__1 _21\"></span>los activos <span class=\"__1 _3\"></span>netos <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>misma en <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ase <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>dicho <span class=\"__1 _3\"></span>acuerdo. <span class=\"__1 _3\"></span>Control <span class=\"__1 _3\"></span>conjunto <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>el repar<span class=\"__1 _3\"></span>to d<span class=\"__1 _3\"></span>el control <span class=\"__1 _21\"></span>contractualmente <span class=\"__1 _21\"></span>decidido <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>formalizado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>acuerdo, <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>existe <span class=\"__1 _21\"></span>solo <span class=\"__1 _21\"></span>cuando <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>decisiones sobre <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>activid<span class=\"__1 _4\"></span>ades rel<span class=\"__1 _4\"></span>evantes re<span class=\"__1 _4\"></span>quieren <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>sentimiento <span class=\"__1 _4\"></span>un\u00e1nime <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>partes <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mparte<span class=\"__1 _3\"></span>n el control.<span class=\"__1 _4c\"> </span>Los <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>negocios <span class=\"__1 _4\"></span>conjuntos <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registran en <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _16\"> </span></span>cuentas <span class=\"__1 _16\"> </span>anu<span class=\"__1 _4\"></span>ales <span class=\"__1 _16\"> </span>consolidadas <span class=\"__1 _2e\"> </span>por <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>particip<span class=\"__1 _4\"></span>aci\u00f3n. <span class=\"__1 _17\"> </span>Seg\u00fa<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a participaci\u00f3n, una inversi\u00f3n <span class=\"__1 _3\"></span>en una asociada o <span class=\"__1 _3\"></span>negocio conjunto <span class=\"__1 _3\"></span>se registrar\u00e1 inicialmente al costo y el <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>bros <span class=\"__1 _21\"></span>se incrementar\u00e1 <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>sminuir\u00e1 <span class=\"__1 _21\"></span>para reconocer <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>parte del <span class=\"__1 _21\"></span>inversor en <span class=\"__1 _21\"></span>el res<span class=\"__1 _3\"></span>ultado del periodo de la participada, despu\u00e9s de la fecha de adquisici\u00f3n.  Una <span class=\"__1 _20\"> </span>inversi\u00f3n <span class=\"__1 _1a\"> </span>en <span class=\"__1 _20\"> </span>una <span class=\"__1 _1a\"> </span>asociada <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>un <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _20\"> </span>conjunto <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>registra <span class=\"__1 _20\"> </span>u<span class=\"__1 _4\"></span>tilizando <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>la participaci\u00f3n desde la fecha en que la entidad se convierte en una asociada o un negocio conjunto.<span class=\"__1 _4\"></span><span class=\"ls11\">  </span> La part<span class=\"__1 _4\"></span>icipaci\u00f3n del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Grupo en<span class=\"__1 _4\"></span> lo<span class=\"__1 _4\"></span>s beneficios <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p\u00e9rdidas de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidade<span class=\"__1 _4\"></span>s asociadas y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>cambios en el patrimonio n<span class=\"__1 _3\"></span>eto, se determina <span class=\"__1 _3\"></span>en base a <span class=\"__1 _3\"></span>la participaci\u00f3n en la <span class=\"__1 _3\"></span>propiedad al <span class=\"__1 _3\"></span>cierre del ejercicio,<span class=\"__1 _3\"></span> sin considerar el posible<span class=\"__1 _4\"></span> ejercicio o conversi\u00f3n de los derechos de voto poten<span class=\"__1 _4\"></span>ciales. Sin embargo, la participaci\u00f3n  de<span class=\"__1 _3\"></span>l  Grupo <span class=\"__1 _1a\"> </span>se <span class=\"__1 _20\"> </span>de<span class=\"__1 _4\"></span>termina <span class=\"__1 _1a\"> </span>considerando <span class=\"__1 _1a\"> </span>el  ejerc<span class=\"__1 _3\"></span>icio  eve<span class=\"__1 _3\"></span>ntual  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>derechos  de <span class=\"__1 _20\"> </span>voto potenciales <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>otros <span class=\"__1 _28\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _28\"> </span>financieros <span class=\"__1 _27\"> </span>derivados <span class=\"__1 _27\"> </span>que, <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>sustancia, <span class=\"__1 _28\"> </span>o<span class=\"__1 _4\"></span>torgan <span class=\"__1 _28\"> </span>acceso<span class=\"__1 _4c\"> </span> actualmente <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>rendimientos <span class=\"__1 _7\"></span>asociados <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>participaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>propiedad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades asociadas<span class=\"__1 _4c\"> </span>. La <span class=\"__1 _7\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>regi<span class=\"__1 _4\"></span>stra <span class=\"__1 _7\"></span>una vez <span class=\"__1 _23\"> </span>consi<span class=\"__1 _4\"></span>derado <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>efecto <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>dividendos, <span class=\"__1 _23\"> </span>acordados <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>no, <span class=\"__1 _23\"> </span>corre<span class=\"__1 _4\"></span>spondientes <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _23\"> </span>acciones preferentes con derechos acumulativos que se haya<span class=\"__1 _3\"></span>n clasificado en cuentas de patrimonio ne<span class=\"__1 _4\"></span><span class=\"ls25\">to.</span> Las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>entidades <span class=\"__1 _21\"></span>asoci<span class=\"__1 _4\"></span>adas <span class=\"__1 _21\"></span>que corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>al Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>mitan <span class=\"__1 _21\"></span>al <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>inversi\u00f3n neta, <span class=\"__1 _7\"></span>excepto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _7\"></span>casos <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _7\"></span>asumido <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>obligaciones legales <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpl\u00edcitas, <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>bien<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>h<span class=\"__1 _4\"></span>aya <span class=\"__1 _21\"></span>efectuado <span class=\"__1 _21\"></span>pagos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>nombre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>entidades <span class=\"__1 _3\"></span>aso<span class=\"__1 _3\"></span>ciadas. <span class=\"__1 _21\"></span>A <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>efectos del <span class=\"__1 _21\"></span>reconocimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>deterioro <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>entidades <span class=\"__1 _21\"></span>asociadas, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsidera <span class=\"__1 _21\"></span>inversi\u00f3n <span class=\"__1 _21\"></span>neta, el resultado de a\u00f1<span class=\"__1 _4\"></span>adir al valor contabl<span class=\"__1 _4\"></span>e resultante de la apl<span class=\"__1 _4\"></span>icaci\u00f3n del m\u00e9todo de la <span class=\"__1 _4\"></span>participaci\u00f3n, el correspondiente <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>cualquier <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span>tra <span class=\"__1 _16\"> </span>part<span class=\"__1 _4\"></span>ida <span class=\"__1 _2e\"> </span>que, <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>sustancia, <span class=\"__1 _2e\"> </span>forma <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>inversi\u00f3n <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>las asociadas. <span class=\"__1 _7\"></span>El <span class=\"__1 _4\"></span>exceso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>inversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>al resto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>partidas <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>rden <span class=\"__1 _17\"></span>inverso <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>pri<span class=\"__1 _4\"></span>oridad <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"></span>liquidaci\u00f3n.<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Los <span class=\"__1 _17\"> </span>beneficios <span class=\"__1 _17\"> </span>obtenidos <span class=\"__1 _17\"> </span>con posterioridad <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>aquell<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>limitado <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>al valor <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>versi\u00f3n <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>registran <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>que <span class=\"__1 _16\"> </span>excedan <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _17\"> </span>no <span class=\"__1 _16\"> </span>reconocidas previamente. <span class=\"__1 _16\"> </span>El <span class=\"__1 _2e\"> </span>Grupo <span class=\"__1 _16\"> </span>aplica <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>c<span class=\"__1 _4\"></span>riterios <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>valoraci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _17\"> </span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>otras partidas <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>forman <span class=\"__1 _2e\"> </span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>inversi\u00f3n <span class=\"__1 _23\"> </span>neta <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>les <span class=\"__1 _23\"> </span>aplica <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>m\u00e9todo <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>la participaci\u00f3n, <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>anterioridad <span class=\"__1 _1f\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>indicado <span class=\"__1 _1f\"></span>previamente. <span class=\"__1 _1f\"></span>Al <span class=\"__1 _1f\"></span>aplicar di<span class=\"ls0_1\">chos criterios, <span class=\"__1 _3\"></span>el Grupo no considera el reconocimiento de <span class=\"__1 _3\"></span>las p\u00e9rdidas derivadas <span class=\"__1 _3\"></span>del m\u00e9todo de <span class=\"__1 _3\"></span>la </span>participaci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>dichas <span class=\"__1 _1f\"></span>partidas. <span class=\"__1 _1f\"></span>Como <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>ello, <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>cri<span class=\"__1 _4\"></span>terios <span class=\"__1 _1f\"></span>de valoraci\u00f3n <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>dichas <span class=\"__1 _1a\"> </span>partidas <span class=\"__1 _20\"> </span>a  v<span class=\"__1 _3\"></span>alor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _20\"> </span>y, <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>caso<span class=\"__1 _4\"></span>, <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>valor, <span class=\"__1 _1a\"> </span>alteran <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>l reconocimiento de las <span class=\"__1 _3\"></span>p\u00e9rdidas derivadas del <span class=\"__1 _3\"></span>m\u00e9todo de la <span class=\"__1 _3\"></span>participaci\u00f3n en periodos anteriores <span class=\"__1 _3\"></span>y en el ejercicio actual. Los <span class=\"__1 _3\"></span>beneficios <span class=\"__1 _21\"></span>y p\u00e9rd<span class=\"__1 _3\"></span>idas <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>reali<span class=\"__1 _4\"></span>zados <span class=\"__1 _21\"></span>en las <span class=\"__1 _21\"></span>transacciones <span class=\"__1 _21\"></span>realizadas entre <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>entidades asociadas s\u00f3lo <span class=\"__1 _21\"></span>se reconocen <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>medida e<span class=\"__1 _3\"></span>n q<span class=\"__1 _3\"></span>ue corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>participaciones de <span class=\"__1 _21\"></span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nversores no <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>lacionados. <span class=\"__1 _17\"> </span>Se <span class=\"__1 _17\"> </span>except\u00faa <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>aplicaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>este <span class=\"__1 _16\"> </span>criterio <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>reconocimiento <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _16\"> </span>no realizadas que co<span class=\"__1 _4\"></span>nstituyan una evidencia del<span class=\"__1 _4\"></span> deterioro de<span class=\"__1 _4\"></span> valor del activo t<span class=\"__1 _4\"></span>ransmitido. No obstante, los <span class=\"__1 _1f\"></span>beneficios <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>transacciones <span class=\"__1 _1f\"></span>entre <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>entidades <span class=\"__1 _1f\"></span>asociadas <span class=\"__1 _1f\"></span>de activos netos constitutivos de un negocio se reconocen en su integridad. Los <span class=\"__1 _29\"></span>result<span class=\"__1 _4\"></span>ados <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>diluci\u00f3n <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>rgidas <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>inversiones <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>asociadas <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas y ganancias consolidada<span class=\"ls18\">. </span> En <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _20\"> </span>fecha <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>presen<span class=\"__1 _4\"></span>taci\u00f3n <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>i<span class=\"__1 _4\"></span>nformaci\u00f3n <span class=\"__1 _23\"> </span>financiera, <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _23\"> </span>determina <span class=\"__1 _23\"> </span>si <span class=\"__1 _23\"> </span>existe <span class=\"__1 _23\"> </span>alguna evidencia <span class=\"__1 _4\"></span>objetiva <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>haya <span class=\"__1 _4\"></span>deteriorado <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>asoci<span class=\"__1 _4\"></span>ada. Si <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>fuese el <span class=\"__1 _4\"></span>caso, el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>el impo<span class=\"__1 _4\"></span>rte de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>p\u00e9rdida por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _4\"></span>del valo<span class=\"__1 _4\"></span>r como <span class=\"__1 _4\"></span>la diferenci<span class=\"__1 _4\"></span>a entre <span class=\"__1 _4\"></span>el importe <span class=\"__1 _1f\"></span>recuperable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>asociada <span class=\"__1 _17\"></span>y <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>libros <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>reconoce <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>adyacente <span class=\"__1 _17\"></span>a <span class=\"__1 _1f\"></span>\u201cla<span class=\"__1 _3\"></span> participaci\u00f3n <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>beneficio <span class=\"__1 _2e\"> </span>/ <span class=\"__1 _23\"> </span>(p\u00e9rdi<span class=\"__1 _4\"></span>da) <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>asociada\u201d <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>cuen<span class=\"__1 _4\"></span>ta <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span><span class=\"ff2_1\">p\u00e9rdidas <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>gan<span class=\"__1 _4\"></span>ancias </span>consolidada. A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre de <span class=\"__1 _3\"></span>2024 y <span class=\"__1 _21\"></span>20<span class=\"__1 _4\"></span>23, <span class=\"__1 _3\"></span>en opini\u00f3n de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>Administradores <span class=\"__1 _3\"></span>no existen activos <span class=\"__1 _3\"></span>y/o <span class=\"__1 _3\"></span>pasivos significativos <span class=\"__1 _4\"></span>contingentes <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>par<span class=\"__1 _4\"></span>ticipaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>socied<span class=\"__1 _4\"></span>ades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y negocios conjuntos adicionales a los descritos en la Nota 9.<span class=\"__1 _4c\"> </span> A <span class=\"__1 _16\"> </span><span class=\"ls0_1\">co<span class=\"__1 _4\"></span>ntinuaci\u00f3n, <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>desglosan <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>dato<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>identificaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>Asociadas <span class=\"__1 _23\"> </span>y <span class=\"__1 _16\"> </span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _2e\"> </span>conjuntos </span>incluidas en el per\u00edmetro de consolidaci\u00f3n: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Negocios conj<span class=\"__1 _3\"></span>untos Dunor Energ\u00eda, S.A.<span class=\"__1 _4\"></span>P.I. de C.V. (1<span class=\"__1 _4\"></span>) (2) 50<span class=\"ls0_1\">% </span>M\u00e9xico Construcci\u00f3n de Centr<span class=\"__1 _4\"></span>al de ciclo c<span class=\"__1 _4\"></span>ombinado 313 CC Empal<span class=\"__1 _4\"></span>me II en el estado d<span class=\"__1 _4\"></span>e Sonora <span class=\"__1 _4\"></span>- M\u00e9xico licitado <span class=\"__1 _4\"></span>por la Comisi\u00f3n <span class=\"__1 _4\"></span>Federal de Electricidad (CFE<span class=\"__1 _4\"></span>). (1)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Sociedades auditadas por <span class=\"__1 _21\"></span>audit<span class=\"__1 _4\"></span>ores distintos <span class=\"__1 _3\"></span>al auditor <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la Sociedad <span class=\"__1 _3\"></span>Dominante.<span class=\"__1 _4\"></span> A <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>formulaci\u00f3n de esta<span class=\"ls26\">s </span>cuentas anuales <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>solidadas <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>audit<span class=\"__1 _4\"></span>or\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3<span class=\"ls27\">, <span class=\"__1 _4\"></span><span class=\"ls9\">202</span></span>2<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>se<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>encuentra <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>curso<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>sociedad<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>una actividad residua<span class=\"__1 _4\"></span>l (v\u00e9ase Nota 9)<span class=\"__1 _4\"></span>. (2)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> Adicionalmente, <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _23\"> </span>sociedades <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>integradas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>estar <span class=\"__1 _23\"> </span>inacti<span class=\"__1 _4\"></span>vas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>ser relevantes sus cifras co<span class=\"__1 _4\"></span>n relaci\u00f3n a <span class=\"__1 _4\"></span>las magnitudes del <span class=\"__1 _4\"></span>estado de situaci\u00f3n financiera<span class=\"__1 _4\"></span> y la cuenta de p\u00e9rdidas y ganancias consolidada del<span class=\"__1 _4\"></span> Grupo: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Asociadas<span class=\"__1 _3\"></span> Sociedad de Servi<span class=\"__1 _4\"></span>cios Energ\u00e9ticos Iberoamericanos, S.A.<span class=\"__1 _4\"></span> (1) (2)<span class=\"__1 _4\"></span> 25%<span class=\"ls0_1\"> </span>Colombia<span class=\"__1 _4\"></span> Montajes y manteni<span class=\"__1 _4\"></span>miento de plan<span class=\"__1 _4\"></span>tas de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Zoreda Internacional<span class=\"__1 _4\"></span>, S.A. (1)<span class=\"__1 _4\"></span> (2) 40%<span class=\"ls0_1\"> </span>Gij\u00f3n Proyectos medioam<span class=\"__1 _4\"></span>bientales.<span class=\"__1 _4\"></span> (1) Sociedades n<span class=\"__1 _4\"></span>o auditadas.<span class=\"__1 _4\"></span> (2) Participaci\u00f3n<span class=\"__1 _4\"></span> ostentada por la<span class=\"__1 _4\"></span> Sociedad Dominan<span class=\"__1 _4\"></span>te d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Operaciones conjuntas y Uni\u00f3n temporal de empresas </span></span>Una <span class=\"__1 _17\"> </span>operaci\u00f3n <span class=\"__1 _17\"> </span>conjunt<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>es <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>acuerdo <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _17\"> </span>medi<span class=\"__1 _4\"></span>ante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>cual <span class=\"__1 _17\"> </span>las <span class=\"__1 _2e\"> </span>partes <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>poseen <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>ntrol conjunto <span class=\"__1 _20\"> </span>del <span class=\"__1 _20\"> </span>acuerdo <span class=\"__1 _20\"> </span>tienen<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>derecho <span class=\"__1 _23\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>obli<span class=\"__1 _4\"></span>gaciones <span class=\"__1 _23\"> </span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _20\"> </span>respecto <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>pasi<span class=\"__1 _4\"></span>vos,<span class=\"__1 _3\"></span> relacionados <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>acuerdo. <span class=\"__1 _7\"></span>Control <span class=\"__1 _7\"></span>conjunto <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>repart<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>control <span class=\"__1 _7\"></span>contractualmente <span class=\"__1 _4\"></span>deci<span class=\"__1 _4\"></span>dido,<span class=\"__1 _3\"></span> que <span class=\"__1 _7\"></span>existe <span class=\"__1 _4\"></span>solo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _4\"></span>relevantes <span class=\"__1 _7\"></span>requieren <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>consentimiento<span class=\"__1 _3\"></span> un\u00e1nime de las partes que comparten el control. Cuando una so<span class=\"__1 _4\"></span>ciedad del <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>lleva a cabo su<span class=\"__1 _4\"></span>s actividade<span class=\"__1 _4\"></span>s en el<span class=\"__1 _4\"></span> marco de o<span class=\"__1 _4\"></span>peraciones conjuntas, el <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>operador <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _16\"> </span>reconocer\u00e1 <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>relaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>o<span class=\"__1 _4\"></span>peraci\u00f3n conjunta: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus activos, incluyendo su participaci\u00f3n en los activos mantenidos conjuntamente;<span class=\"__1 _4\"></span> </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus pasivos, incluyendo su participaci\u00f3n en los pasivos incurridos conjuntamente; </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">su <span class=\"__1 _20\"> </span>participaci\u00f3n <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>ingresos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _23\"> </span>act<span class=\"__1 _4\"></span>ividades <span class=\"__1 _20\"> </span>ordinarias <span class=\"__1 _20\"> </span>procedentes <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>venta <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e<span class=\"__1 _3\"></span>l </span>producto que realiza la operaci\u00f3n conjunta; y - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus gastos, incluyendo su participaci\u00f3n en los gastos incurridos conjuntamente. </span>Cuando una sociedad del Gru<span class=\"__1 _4\"></span>po realiza una transacci\u00f3n con una operaci\u00f3n conjunta en la que es un operador conjunto, <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>como una co<span class=\"__1 _4\"></span>mpra de <span class=\"__1 _4\"></span>activos, el <span class=\"__1 _7\"></span>Grupo no <span class=\"__1 _4\"></span>reconocer\u00e1 su <span class=\"__1 _4\"></span>participaci\u00f3n en<span class=\"__1 _4\"></span> las ganancias y p\u00e9rdidas hasta que revenda esos activos a un tercero. Tienen la <span class=\"__1 _21\"></span>consideraci\u00f3n de <span class=\"__1 _21\"></span>Uni\u00f3n Temporal <span class=\"__1 _21\"></span>de Empresas <span class=\"__1 _21\"></span>(UTEs), aquellas <span class=\"__1 _3\"></span>entidades <span class=\"__1 _3\"></span>sin <span class=\"__1 _3\"></span>personalidad jur\u00eddica <span class=\"__1 _17\"> </span>propia <span class=\"__1 _17\"> </span>mediante <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>establece <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>sistema <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>colaboraci\u00f3n <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>empresarios <span class=\"__1 _17\"> </span>por tiempo <span class=\"__1 _4\"></span>ci<span class=\"__1 _4\"></span>erto, <span class=\"__1 _4\"></span>determinado <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>indeterminado, <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desarrol<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>obra, <span class=\"__1 _4\"></span>servici<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>o suministro. <span class=\"__1 _3\"></span>Normalmente <span class=\"__1 _21\"></span>se utilizan <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _21\"></span>combinar <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>caracter\u00ed<span class=\"__1 _4\"></span>sticas <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>cios <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as<span class=\"__1 _3\"></span> UTEs <span class=\"__1 _4\"></span>haci<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>com\u00fan, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>objetivo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>obtener <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>mejor <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>raci\u00f3n <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>\u00e9cnica <span class=\"__1 _4\"></span>posible. <span class=\"__1 _7\"></span>Las <span class=\"__1 _4\"></span>UTEs<span class=\"__1 _4c\"> </span> tienen <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>general<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>consideraci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>sociedade<span class=\"__1 _3\"></span>s <span class=\"__1 _1f\"></span>independientes <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>actuaci\u00f3n <span class=\"__1 _1f\"></span>limitada, <span class=\"__1 _1f\"></span>dado que, a pesar de que pueda<span class=\"__1 _3\"></span>n adquirir compromisos en nombre propio, es<span class=\"__1 _3\"></span>tos suelen llevarse a cabo a trav\u00e9s de los socios en proporci\u00f3n a su participaci\u00f3n en las UTEs. Las particip<span class=\"__1 _4\"></span>aciones de los so<span class=\"__1 _4\"></span>cios en <span class=\"__1 _4\"></span>las UTEs dependen <span class=\"__1 _4\"></span>normalmente de su<span class=\"__1 _4\"></span> aportaci\u00f3n (cuantit<span class=\"__1 _4\"></span>ativa<span class=\"__1 _3\"></span> o cu<span class=\"__1 _4\"></span>alitativa) al<span class=\"__1 _4\"></span> proyecto, <span class=\"__1 _4\"></span>est\u00e1n <span class=\"__1 _4\"></span>limitadas a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>cometido <span class=\"__1 _4\"></span>y tien<span class=\"__1 _4\"></span>en inten<span class=\"__1 _4\"></span>ci\u00f3n de <span class=\"__1 _4\"></span>generar <span class=\"__1 _4\"></span>su result<span class=\"__1 _4\"></span>ado especifico <span class=\"__1 _7\"></span>exclusi<span class=\"__1 _4\"></span>vamente. <span class=\"__1 _7\"></span>Cada <span class=\"__1 _7\"></span>socio <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>respon<span class=\"__1 _4\"></span>sable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>jecutar <span class=\"__1 _7\"></span>sus <span class=\"__1 _1f\"></span>propias <span class=\"__1 _7\"></span>tareas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>propio beneficio. El <span class=\"__1 _2e\"> </span>hecho<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>no <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>socios <span class=\"__1 _2e\"> </span>act\u00fae <span class=\"__1 _23\"> </span>como <span class=\"__1 _2e\"> </span>gestor <span class=\"__1 _2e\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>proyecto <span class=\"__1 _2e\"> </span>no <span class=\"__1 _2e\"> </span>afecta <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>su <span class=\"__1 _2e\"> </span>po<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _2e\"> </span>o participaci\u00f3n <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>UTEs. <span class=\"__1 _29\"></span>Los <span class=\"__1 _21\"></span>socios <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>UTEs <span class=\"__1 _29\"></span>son <span class=\"__1 _21\"></span>responsables <span class=\"__1 _21\"></span>colectivos <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>aspectos <span class=\"__1 _21\"></span>t\u00e9cnicos, a <span class=\"__1 _4\"></span>pesar <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>existan <span class=\"__1 _4\"></span>clausulas <span class=\"__1 _7\"></span><span class=\"ff6\">pari <span class=\"__1 _4\"></span>passu</span> <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>impliquen u<span class=\"__1 _4\"></span>nas <span class=\"__1 _4\"></span>consecuencias <span class=\"__1 _4\"></span>espec\u00edficas <span class=\"__1 _7\"></span>para l<span class=\"__1 _4\"></span>as acciones correctas o incorrectas de cada socio<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span> Normalmente <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tienen <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>ni <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _21\"></span>sobre <span class=\"__1 _3\"></span>una <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>independiente. <span class=\"__1 _21\"></span>L<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>actividad <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>ll<span class=\"__1 _4\"></span>eva <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>cabo durante <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>eriodo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>tiempo <span class=\"__1 _7\"></span>espec\u00edfico <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>ormalmente <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>imitado <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pl<span class=\"__1 _4\"></span>azo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>proyecto. Las <span class=\"__1 _3\"></span>UTEs <span class=\"__1 _3\"></span>pueden ser <span class=\"__1 _21\"></span>propietarias de <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>ertos <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>fijos <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>tilizados para <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>desarrollo <span class=\"__1 _3\"></span>de s<span class=\"__1 _3\"></span>u <span class=\"__1 _3\"></span>actividad. Aunque <span class=\"__1 _16\"> </span>generalmente <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>esto<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>casos <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>suelen <span class=\"__1 _2e\"> </span>adquirirse <span class=\"__1 _16\"> </span>para <span class=\"__1 _16\"> </span>su <span class=\"__1 _16\"> </span>util<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>forma conjunta <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>todos <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>cios <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>UTEs<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>periodo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>si<span class=\"__1 _4\"></span>milar <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>uraci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>proyect<span class=\"__1 _4\"></span>o, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>socios pueden establecer, pre<span class=\"__1 _4\"></span>vio acuerdo, la asignaci\u00f3n, cantidades <span class=\"__1 _4\"></span>y usos de los activos de<span class=\"__1 _4\"></span> las UTEs para finalizar el proyecto. Las <span class=\"__1 _4\"></span>UTEs <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>participa <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>son <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>estionadas por <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>comit\u00e9 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>recci\u00f3n <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _4\"></span>con id\u00e9ntica <span class=\"__1 _2e\"> </span>re<span class=\"__1 _4\"></span>presentaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _2e\"> </span>uno <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _23\"> </span>socios <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>UTEs <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _2e\"> </span>comit<span class=\"__1 _4\"></span>\u00e9 <span class=\"__1 _2e\"> </span>toma <span class=\"__1 _2e\"> </span>todas <span class=\"__1 _23\"> </span>las decisiones <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>tienen <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>impacto <span class=\"__1 _16\"> </span>significativo <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>\u00e9xito <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>dichas <span class=\"__1 _16\"> </span>UTEs. <span class=\"__1 _16\"> </span>Todas <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>decisiones requieren <span class=\"__1 _17\"> </span>consenso <span class=\"__1 _17\"> </span>entre <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>socios <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>comparten<span class=\"__1 _3\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>control, <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>manera <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>socios <span class=\"__1 _1f\"></span>en conjunto quienes tienen <span class=\"__1 _3\"></span>el poder para <span class=\"__1 _3\"></span>dirigir las actividades <span class=\"__1 _3\"></span>de las <span class=\"__1 _3\"></span>UTEs. Cada socio tiene <span class=\"__1 _3\"></span>derecho a<span class=\"__1 _4c\"> </span><span class=\"__1 _3\"></span> los <span class=\"__1 _7\"></span>activos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _7\"></span>rela<span class=\"__1 _4\"></span>cionados <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>acuerdo. <span class=\"__1 _7\"></span>Por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _7\"></span>tanto, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>UTEs <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>consolidan <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el m\u00e9todo de integraci\u00f3n proporcional. La <span class=\"__1 _3\"></span>parte proporcional <span class=\"__1 _21\"></span>de las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>artidas de<span class=\"__1 _3\"></span>l Balance y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de la <span class=\"__1 _21\"></span>Cuen<span class=\"__1 _4\"></span>ta de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _21\"></span>gan<span class=\"__1 _4\"></span>ancias de <span class=\"__1 _21\"></span>las UTEs se integran en<span class=\"__1 _4\"></span> el Estado <span class=\"__1 _4\"></span>de situaci\u00f3n financiera<span class=\"__1 _4\"></span> consolidado y de<span class=\"__1 _4\"></span> la Cuenta de <span class=\"__1 _4\"></span>p\u00e9rdidas y ganancias consolidada de la Sociedad dominante apli<span class=\"__1 _4\"></span>cando lo es<span class=\"__1 _3\"></span>tablecido en NIIF 11.  A <span class=\"__1 _20\"> </span>3<span class=\"__1 _4\"></span>1 <span class=\"__1 _1a\"> </span>de  diciembre <span class=\"__1 _1a\"> </span>de  2<span class=\"__1 _3\"></span>02<span class=\"__1 _4\"></span>4 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>2<span class=\"lsa\">02</span>3, <span class=\"__1 _1a\"> </span>no  existen <span class=\"__1 _1a\"> </span>activos  y <span class=\"__1 _20\"> </span>pasivos<span class=\"__1 _4\"></span> <span class=\"__1 _1a\"> </span>contingentes  significativos correspondientes a la participaci\u00f3n del Grupo<span class=\"__1 _4\"></span> en las UTEs, <span class=\"__1 _3\"></span>adicion<span class=\"__1 _4\"></span>ales a los descritos en la Nota <span class=\"lsa\">28</span>. A <span class=\"ls0_1\">continuaci\u00f3n, se desglosan los datos de identificaci\u00f3n de l<span class=\"__1 _4\"></span>as operaciones conjuntas incluidas en el </span>per\u00edmetro de consolidaci\u00f3n: Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span>  Domicilio Actividad Operaciones c<span class=\"__1 _3\"></span>onjuntas: UTE Termocentro<span class=\"__1 _4\"></span> (*) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Dise\u00f1o, sumini<span class=\"__1 _4\"></span>stro, construcci\u00f3n <span class=\"__1 _4\"></span>y puesta en marcha de la CT<span class=\"__1 _4\"></span>CC Termocentro.<span class=\"__1 _4\"></span> UTE Telfers (*)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Desarrollo de pr<span class=\"__1 _4\"></span>oyecto en Panam\u00e1.<span class=\"__1 _4\"></span> UTE DFOM-Mom<span class=\"__1 _4\"></span>presa (*) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Desarrollo de pr<span class=\"__1 _4\"></span>oyecto en Colombi<span class=\"__1 _4\"></span>a UTE FMM <span class=\"ff8\">\u2013</span> MCAV M<span class=\"__1 _4\"></span>onfalcone <span class=\"__1 _4\"></span> 51%<span class=\"ls0_1\"> </span>Langreo Suministro, prefa<span class=\"__1 _4\"></span>bricaci\u00f3n y monta<span class=\"__1 _4\"></span>je de tuber\u00edas met\u00e1licas<span class=\"__1 _4\"></span> engomadas correspondiente<span class=\"__1 _4\"></span>s al proyecto de Desulfuraci\u00f3n de la<span class=\"__1 _4\"></span> CT Monfalcone.<span class=\"__1 _4\"></span> UTE DF <span class=\"ff8\">\u2013</span> TR Barran<span class=\"__1 _4\"></span>co II  50%<span class=\"ls0_1\"> </span>Gij\u00f3n Suministro llave<span class=\"__1 _4\"></span> en mano Ciclo <span class=\"__1 _4\"></span>Combinad<span class=\"__1 _4\"></span>o Barranco II. UTE CTCC Puente<span class=\"__1 _4\"></span>s  50%<span class=\"ls0_1\"> </span>Gij\u00f3n Suministro llave<span class=\"__1 _4\"></span> en mano CT Ci<span class=\"__1 _4\"></span>clo Combinado Puen<span class=\"__1 _4\"></span>tes. UTE CTCC Barcelona<span class=\"__1 _4\"></span>  50%<span class=\"ls0_1\"> </span>Madrid Construcci\u00f3n Ciclo<span class=\"__1 _4\"></span> Combinado Pue<span class=\"__1 _4\"></span>rto Barcelona.<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span>  Domicilio Actividad UTE CT Bes\u00f3s V<span class=\"__1 _4\"></span> 50%<span class=\"ls0_1\"> </span>Madrid Obra civil para centr<span class=\"__1 _4\"></span>al de ci<span class=\"__1 _4\"></span>clos combinados. UTE Duro Felguera Ar<span class=\"__1 _4\"></span>gentina, S.A. <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> Fainser, S.A. (*)<span class=\"__1 _4c\"> </span>90%<span class=\"ls0_1\"> </span>Argentina<span class=\"__1 _4\"></span> Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministro de equipos y materiales, monta<span class=\"__1 _4\"></span>je electromec\u00e1ni<span class=\"__1 _4\"></span>co, obras civiles y puesta<span class=\"__1 _4\"></span> en marcha de la C<span class=\"__1 _4\"></span>entral de Vuelta de Obliga<span class=\"__1 _4\"></span>do. UTE Abbey Etna <span class=\"__1 _4\"></span> 48,58% Langreo Dise\u00f1o, sumini<span class=\"__1 _4\"></span>stro e instalaci\u00f3n <span class=\"__1 _4\"></span>de l\u00ednea de tubos con sistema<span class=\"__1 _4\"></span> de cambio r\u00e1pid<span class=\"__1 _4\"></span>o avanzado en la <span class=\"__1 _4\"></span>planta de Rothrist.<span class=\"__1 _4\"></span> UTE As Pontes <span class=\"__1 _4\"></span> 65%<span class=\"ls0_1\"> </span>Langreo Transformaci\u00f3n, revi<span class=\"__1 _4\"></span>si\u00f3n y mejora<span class=\"__1 _4\"></span>s en la CT de Puentes de Garc\u00eda<span class=\"__1 _4\"></span> Rodr\u00edguez.<span class=\"__1 _4\"></span> UTE Somorrostro <span class=\"__1 _4\"></span> 33,33% Langreo Montaje Mec\u00e1ni<span class=\"__1 _4\"></span>co y pintura del pr<span class=\"__1 _4\"></span>oyecto ADI<span class=\"ls0_1\">-100 en la refiner\u00eda de Petr<span class=\"__1 _4\"></span>onor<span class=\"__1 _4\"></span>- Muskiz </span>(Vizcaya). UTE Hornos Cartagena<span class=\"__1 _4\"></span>  33,33% Langreo Ejecuci\u00f3n trabajos<span class=\"__1 _4\"></span> para el montaje<span class=\"__1 _4\"></span> mec\u00e1nico de los horn<span class=\"__1 _4\"></span>os de cocker y <span class=\"__1 _4\"></span>vac\u00edo y otros trabajos vario<span class=\"__1 _4\"></span>s de montaje correspondiente<span class=\"__1 _4\"></span>s al proyecto C10 Ampliaci\u00f3n de la re<span class=\"__1 _4\"></span>finer\u00eda Cartage<span class=\"__1 _4\"></span>na <span class=\"ff8\">\u2013</span> Repsol. UTE ATEFERM  33,33% Langreo Suministro y monta<span class=\"__1 _4\"></span>je de trabajos de<span class=\"__1 _4\"></span> aislamiento t\u00e9rmi<span class=\"__1 _4\"></span>co de la planta<span class=\"__1 _4\"></span> de regasificaci\u00f3n de Sagun<span class=\"__1 _4\"></span>to.  UTE FERESA-KA<span class=\"__1 _4\"></span>EFER-IMASA (UTE PETRONOR) 33,33% Oviedo Ejecuci\u00f3n de los trab<span class=\"__1 _4\"></span>ajos de aisla<span class=\"__1 _4\"></span>miento del bloque COCKE<span class=\"__1 _4\"></span>R para el proyecto A<span class=\"__1 _4\"></span>DI-<span class=\"ls9\">100 </span>en la refiner\u00eda de<span class=\"__1 _4\"></span> Petronor (Muskiz<span class=\"__1 _4\"></span>-Bilbao<span class=\"__1 _4\"></span>). UTE FB 301/2  38,42% Madrid Construcci\u00f3n y entr<span class=\"__1 _4\"></span>ega de dos tanque<span class=\"__1 _4\"></span>s de almacenamiento <span class=\"__1 _4\"></span>de gas licuado en<span class=\"__1 _4\"></span> la planta de Enagas en El Mu<span class=\"__1 _4\"></span>sel. Consorcio el Siti<span class=\"__1 _4\"></span>o (TGV-Y and <span class=\"ls29\">V </span>Ingenier\u00ed<span class=\"__1 _4\"></span>a) 70%<span class=\"ls0_1\"> </span>Venezue<span class=\"__1 _4\"></span>la Ingenier\u00ed<span class=\"__1 _4\"></span>a, Suministros Locales y construcci\u00f3n de la<span class=\"__1 _4\"></span> planta de Termoel\u00e9<span class=\"__1 _4\"></span>ctrica Termocentro. UTE Duro Felguera Ar<span class=\"__1 _4\"></span>gentina, S.A. <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> Masa Argentina,<span class=\"__1 _4\"></span> S.A. 51%<span class=\"ls0_1\"> </span>Argentina<span class=\"__1 _4\"></span> Ejecuci\u00f3n del \u201cContr<span class=\"__1 _4\"></span>ato PTV<span class=\"ff2_1\">-01<span class=\"__1 _4\"></span> </span>Rehabilitaci\u00f3n de<span class=\"__1 _4\"></span> unidades turbov<span class=\"__1 _4\"></span>apor de Endesa <span class=\"ff8\">Costanera\u201d.<span class=\"__1 _4\"></span></span> UTE New Chilca<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Ejecuci\u00f3n de las o<span class=\"__1 _4\"></span>bras de construcci\u00f3n <span class=\"__1 _4\"></span>de la Central T\u00e9rmica de<span class=\"__1 _4\"></span> Ciclo Combina<span class=\"__1 _4\"></span>do New Chilca. UTE DF-ELECNOR<span class=\"__1 _4\"></span> EMPALME II<span class=\"__1 _4\"></span> 50%<span class=\"ls0_1\"> </span>Madrid Realizaci\u00f3n de lo<span class=\"__1 _4\"></span>s suministros for\u00e1<span class=\"__1 _4\"></span>neos y prestaci\u00f3n de servici<span class=\"__1 _4\"></span>os de ingen<span class=\"__1 _4\"></span>ier\u00eda off-<span class=\"__1 _4c\"> </span>shore de la central<span class=\"__1 _4\"></span> de ciclo combin<span class=\"__1 _4\"></span>ado Empalme II, as\u00ed<span class=\"__1 _4\"></span> como las amplia<span class=\"__1 _4\"></span>ciones de obras y servicios c<span class=\"__1 _4\"></span>omplementarios<span class=\"__1 _4\"></span> y accesorios UTE DFOM NUCLEO<span class=\"__1 _4\"></span> KENIA I 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Proyecto energy ac<span class=\"__1 _4\"></span>cess scale up pr<span class=\"__1 _4\"></span>ogram UTE F.D.B. ZEEBR<span class=\"__1 _4\"></span>UGGE 71,98% Madrid Ejecuci\u00f3n de las o<span class=\"__1 _4\"></span>bras del Proyect<span class=\"__1 _4\"></span>o EPC de ingenier\u00eda, compra,<span class=\"__1 _4\"></span> suministro, co<span class=\"__1 _4\"></span>nstrucci\u00f3n y puesta en marcha<span class=\"__1 _4\"></span> de la ampliaci<span class=\"__1 _4\"></span>\u00f3n (quinto tanque)<span class=\"__1 _4\"></span> de la Terminal de <span class=\"__1 _4\"></span>GNL en Zeebrugge UTE DF-IMASA ARCE<span class=\"__1 _4\"></span>LOR 50%<span class=\"ls0_1\"> </span>Gij\u00f3n Ingenier\u00ed<span class=\"__1 _4\"></span>a, fabricaci\u00f3n, su<span class=\"__1 _4\"></span>ministro, montaje y puesta en marcha<span class=\"__1 _4\"></span> del sistema de alimentaci\u00f3n y tran<span class=\"__1 _4\"></span>sporte CDRI/H<span class=\"__1 _4\"></span>BI y de ferros y fundentes al<span class=\"__1 _4\"></span> EAF de la Acer<span class=\"__1 _4\"></span>\u00eda LDG de ArcelorMittal<span class=\"__1 _4\"></span> en Gij\u00f3n.<span class=\"__1 _4\"></span> (*) operaciones<span class=\"__1 _3\"></span> conjunt<span class=\"__1 _3\"></span>as entre varias socieda<span class=\"__1 _3\"></span>des del G<span class=\"__1 _3\"></span>rupo Las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _4\"></span>anuales/estados <span class=\"__1 _4\"></span>financieros <span class=\"__1 _4\"></span>utilizados <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>proceso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>consolidaci\u00f3n <span class=\"__1 _4\"></span>son, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>todos <span class=\"__1 _4\"></span>los casos, los correspondientes al ejercicio anual terminado el 31 de diciembre de cada ejercicio<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4\"></span> e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1\">Variaciones en el per\u00edmetro de consolidaci\u00f3n </span></span>En <span class=\"__1 _22\"> </span>2024 <span class=\"__1 _22\"> </span>no <span class=\"__1 _22\"> </span>se <span class=\"__1 _22\"> </span>han <span class=\"__1 _22\"> </span>producido <span class=\"__1 _22\"> </span>incorporaciones <span class=\"__1 _22\"> </span>en <span class=\"__1 _22\"> </span>el <span class=\"__1 _22\"> </span>per\u00edmetro <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>consolidaci\u00f3n <span class=\"__1 _22\"> </span>del <span class=\"__1 _2d\"> </span>Grupo.<span class=\"__1 _3\"></span> Adicionalmente, se <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>constitui<span class=\"__1 _4\"></span>do <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>UTE DF-I<span class=\"__1 _4\"></span>MASA Arcel<span class=\"__1 _4\"></span>or, p<span class=\"__1 _4\"></span>articipada po<span class=\"__1 _4\"></span>r Du<span class=\"__1 _4\"></span>ro Fel<span class=\"__1 _4\"></span>guera, S.A. <span class=\"__1 _4\"></span>en un <span class=\"ls2a\">50<span class=\"lsa\">%.<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>Esta UTE<span class=\"__1 _3\"></span> ha <span class=\"__1 _3\"></span>supuesto en el <span class=\"__1 _3\"></span>ejercicio 2024 <span class=\"__1 _3\"></span>un increme<span class=\"__1 _3\"></span>nto de act<span class=\"__1 _3\"></span>ivos y pasivos <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>importes<span class=\"__1 _4c\"> </span></span></span></span>de <span class=\"ls0_1\">1.922<span class=\"__1 _4\"></span> <span class=\"ls11\">y <span class=\"__1 _4\"></span></span>1.770 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros<span class=\"__1 _4\"></span>, respecti<span class=\"__1 _4\"></span>vamente, as\u00ed <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>sitivo </span>de <span class=\"__1 _4\"></span><span class=\"ls0_1\">152 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de </span>euros. En <span class=\"__1 _4\"></span>2023 <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>\u00fanica <span class=\"__1 _7\"></span>incorpora<span class=\"__1 _3\"></span>ci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>en e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>per\u00edmetro <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>consolidaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo fue <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>const<span class=\"__1 _4\"></span>ituci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la sociedad <span class=\"__1 _21\"></span>DUFEL <span class=\"__1 _3\"></span>Marruecos <span class=\"__1 _21\"></span>SARL-<span class=\"__1 _4\"></span>AU, <span class=\"__1 _21\"></span>parti<span class=\"__1 _4\"></span>cipada <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>Duro <span class=\"__1 _21\"></span>Fel<span class=\"__1 _4\"></span>guera, <span class=\"__1 _21\"></span>S.A. <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>un <span class=\"__1 _21\"></span>1<span class=\"__1 _4\"></span>00%. <span class=\"__1 _21\"></span>Esta <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>ciedad supuso en <span class=\"__1 _4\"></span>el ejerci<span class=\"__1 _4\"></span>cio 2023 un i<span class=\"__1 _4\"></span>ncremento de acti<span class=\"__1 _4\"></span>vos y pasivos po<span class=\"__1 _4\"></span>r importe <span class=\"__1 _4\"></span>de 9.488<span class=\"__1 _7\"></span> y 8.680 miles de euros, respectivamente, as\u00ed como un resultado positivo de 797 miles de euros. f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3b\"> </span><span class=\"ff2_1\">Transacciones y participaciones no do<span class=\"__1 _4\"></span>minantes </span></span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>contabiliza <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>ransacciones <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>participaciones <span class=\"__1 _3\"></span>no dominantes <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _21\"></span>transaccione<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os propietarios <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>Grupo. <span class=\"__1 _21\"></span>En <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>comp<span class=\"__1 _4\"></span>ras <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>part<span class=\"__1 _4\"></span>icipaciones <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>domin<span class=\"__1 _4\"></span>antes, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>diferencia entre <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>abonada <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>correspondiente <span class=\"__1 _21\"></span>proporci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>importe <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>libro<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vos netos de <span class=\"__1 _3\"></span>la dependiente <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>registra en <span class=\"__1 _3\"></span>el patr<span class=\"__1 _3\"></span>imonio neto. <span class=\"__1 _3\"></span>Las gana<span class=\"__1 _3\"></span>ncias o <span class=\"__1 _3\"></span>p\u00e9rdidas por e<span class=\"__1 _3\"></span>najenaci\u00f3n de participaciones no dominantes tambi\u00e9n se reconocen igualmente en el patrimonio neto<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>Las <span class=\"__1 _29\"></span>parti<span class=\"__1 _4\"></span>cipaciones <span class=\"__1 _29\"></span>no <span class=\"__1 _21\"></span>dominantes <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>presentan <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _29\"></span>neto <span class=\"__1 _21\"></span>consolidado <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>forma <span class=\"__1 _29\"></span>sep<span class=\"__1 _4\"></span>arada del <span class=\"__1 _22\"> </span>patrimonio  at<span class=\"__1 _4\"></span>ribuido  a <span class=\"__1 _22\"> </span>los <span class=\"__1 _22\"> </span>accionistas <span class=\"__1 _22\"> </span>de  la <span class=\"__1 _22\"> </span>Sociedad <span class=\"__1 _22\"> </span>dominante.  Las <span class=\"__1 _22\"> </span>participaciones <span class=\"__1 _22\"> </span>no dominantes <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>consolidados <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>(y <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>resultado <span class=\"__1 _7\"></span>global <span class=\"__1 _7\"></span>to<span class=\"__1 _4\"></span>tal <span class=\"__1 _7\"></span>consolidado del <span class=\"__1 _17\"> </span>ejercicio) <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>presentan <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>gualmente <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>forma <span class=\"__1 _1f\"></span>separada <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>cuenta <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>ganancias consolidada (estado del resultado global consolidado). <span class=\"__1 _4\"></span> La <span class=\"__1 _7\"></span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>las <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>articipaciones <span class=\"__1 _1f\"></span>no <span class=\"__1 _7\"></span>dominantes <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>resultados <span class=\"__1 _1f\"></span>consolidados <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el ejercicio <span class=\"__1 _4\"></span>(el <span class=\"__1 _4\"></span>result<span class=\"__1 _4\"></span>ado global <span class=\"__1 _4\"></span>to<span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>consolidado <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio) <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>neto de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _1f\"></span>dependientes, <span class=\"__1 _1f\"></span>una <span class=\"__1 _17\"> </span>vez <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>nsiderados <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>ajuste<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>eli<span class=\"__1 _4\"></span>minaciones <span class=\"__1 _1f\"></span>d<span class=\"__1 _7\"></span>erivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la consolidaci\u00f3n, se determina a p<span class=\"__1 _4\"></span>artir de las participaciones en<span class=\"__1 _4\"></span> la propiedad al cierre del<span class=\"__1 _4\"></span> ejercicio, sin considerar <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>posible <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>conversi\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>voto <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>otenciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>una <span class=\"__1 _3\"></span>vez <span class=\"__1 _21\"></span>descontado el efecto de l<span class=\"__1 _3\"></span>os dividendos, <span class=\"__1 _3\"></span>acordados o <span class=\"__1 _3\"></span>no, de acciones <span class=\"__1 _3\"></span>preferentes con <span class=\"__1 _3\"></span>derechos acumulativos <span class=\"__1 _3\"></span>que se <span class=\"__1 _7\"></span>hayan <span class=\"__1 _7\"></span>clasificado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>neto. <span class=\"__1 _4\"></span>Sin<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>embargo, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>las participaciones no <span class=\"__1 _4\"></span>dominantes se determina <span class=\"__1 _4\"></span>considerando el <span class=\"__1 _4\"></span>ejercicio eventual de de<span class=\"__1 _4\"></span>rechos de voto potenciales <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>otros <span class=\"__1 _28\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _28\"> </span>financieros <span class=\"__1 _27\"> </span>derivados <span class=\"__1 _27\"> </span>que, <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>sustancia, <span class=\"__1 _28\"> </span>o<span class=\"__1 _4\"></span>torgan <span class=\"__1 _28\"> </span>acceso actualmente a los rendimientos asociados con la propiedad en las entidades dependientes. El <span class=\"__1 _3\"></span>exceso de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>p\u00e9rdidas atribuibles <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>las participaciones <span class=\"__1 _3\"></span>no dom<span class=\"__1 _3\"></span>inantes genera<span class=\"__1 _3\"></span>das <span class=\"__1 _3\"></span>con anterioridad al 1 de<span class=\"__1 _4\"></span> enero de 2010, no imputables a <span class=\"__1 _4\"></span>las mismas por excede<span class=\"__1 _4\"></span>r el importe de su partici<span class=\"__1 _4\"></span>paci\u00f3n en el patrimonio <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>entidad <span class=\"__1 _1a\"> </span>dependiente, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>registra <span class=\"__1 _20\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>u<span class=\"__1 _7\"></span>na <span class=\"__1 _20\"> </span>disminuci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>patrimonio <span class=\"__1 _1a\"> </span>neto atribuible <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>accionistas <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>Sociedad <span class=\"__1 _17\"> </span>do<span class=\"__1 _4\"></span>minante, <span class=\"__1 _17\"> </span>excepto <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>aqu<span class=\"__1 _4\"></span>ellos <span class=\"__1 _17\"> </span>casos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>las participaciones <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>dominantes <span class=\"__1 _4\"></span>tengan <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _4\"></span>vinculante <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>asumir <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _4\"></span>parte <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>totalidad de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>tu<span class=\"__1 _4\"></span>vieran <span class=\"__1 _1f\"></span>capacidad <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>realizar <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>inversi\u00f3n <span class=\"__1 _1f\"></span>adicional <span class=\"__1 _1f\"></span>necesaria. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _1f\"></span>beneficios obtenidos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>rcicios <span class=\"__1 _7\"></span>posteriores <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>asignan <span class=\"__1 _7\"></span>al <span class=\"__1 _1f\"></span>patrimonio <span class=\"__1 _7\"></span>neto <span class=\"__1 _7\"></span>atribuible <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>accionistas <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la Sociedad <span class=\"__1 _7\"></span>dominante, <span class=\"__1 _7\"></span>hasta <span class=\"__1 _7\"></span>recuperar <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>absorbidas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>erio<span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>contables anteriores correspondientes a las participaciones no dominantes. A <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>artir <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"></span>1 <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>enero <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>2010, <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>resultados <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>cada <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>mponente <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>otro <span class=\"__1 _17\"> </span>resultado <span class=\"__1 _1f\"></span>g<span class=\"__1 _4\"></span>lobal <span class=\"__1 _17\"> </span>se<span class=\"__1 _3\"></span> asignan <span class=\"__1 _2d\"> </span>al <span class=\"__1 _2d\"> </span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _2d\"> </span>neto <span class=\"__1 _2d\"> </span>atribuible <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2b\"> </span>los <span class=\"__1 _2d\"> </span>accionistas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2b\"> </span>Sociedad <span class=\"__1 _2d\"> </span>dominante <span class=\"__1 _2d\"> </span>y <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>las participaciones <span class=\"__1 _16\"> </span>no <span class=\"__1 _2e\"> </span>dominantes <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>proporci\u00f3n <span class=\"__1 _16\"> </span>a <span class=\"__1 _2e\"> </span>su <span class=\"__1 _16\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n, <span class=\"__1 _16\"> </span>aunque <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>sto <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>mplique <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>saldo deudor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>articipaciones <span class=\"__1 _21\"></span>no do<span class=\"__1 _3\"></span>minantes. <span class=\"__1 _21\"></span>L<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _21\"></span>suscri<span class=\"__1 _4\"></span>tos <span class=\"__1 _21\"></span>entre el Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _21\"></span>y las <span class=\"__1 _21\"></span>partici<span class=\"__1 _4\"></span>paciones no dominantes se reconocen como una transacci\u00f3n separada. g)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Conversi\u00f3n de estados financieros en<span class=\"__1 _4\"></span> moneda extranjera </span></span>Los <span class=\"__1 _7\"></span>estados <span class=\"__1 _4\"></span>financieros <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>entidades <span class=\"__1 _7\"></span>participadas <span class=\"__1 _4\"></span>cuya <span class=\"__1 _7\"></span>moneda <span class=\"__1 _7\"></span>funcional <span class=\"__1 _4\"></span>es <span class=\"__1 _1f\"></span>distinta <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>moneda<span class=\"__1 _3\"></span> de <span class=\"__1 _21\"></span>presentaci\u00f3n <span class=\"__1 _21\"></span>(el <span class=\"__1 _21\"></span>euro), <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _21\"></span>convertido <span class=\"__1 _29\"></span>util<span class=\"__1 _4\"></span>izando <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>procedimientos<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>descritos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>Nota <span class=\"__1 _21\"></span>2.4.c). Cuando <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>pierde <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>control <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>influenci<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>significativa <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>mon<span class=\"__1 _4\"></span>eda <span class=\"__1 _4\"></span>funcional distinta <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>euro, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>diferenci<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>registradas <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>componente <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>neto,<span class=\"__1 _4c\"> </span>relacionadas con <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _3\"></span>sociedad, <span class=\"__1 _21\"></span>se reconocen <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la c<span class=\"__1 _3\"></span>uenta de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _21\"></span>gan<span class=\"__1 _4\"></span>ancias <span class=\"__1 _3\"></span>consolidadas en el mismo momento en que se reconoce el resultado derivado de la enajenaci\u00f3n<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>  2.3.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">Cl<span class=\"__1 _4\"></span>asificaci\u00f3n corriente y no corriente  </span>El Grupo <span class=\"__1 _4\"></span>presenta lo<span class=\"__1 _4\"></span>s activos y pasivos <span class=\"__1 _4\"></span>corrientes <span class=\"__1 _4\"></span>de acuerdo <span class=\"__1 _4\"></span>con el curso <span class=\"__1 _4\"></span>normal de l<span class=\"__1 _4\"></span>a explotaci\u00f3n de la <span class=\"__1 _21\"></span>empresa.  <span class=\"__1 _21\"></span>As\u00ed, los <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>se clasifican <span class=\"__1 _3\"></span>como <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>rrientes s<span class=\"__1 _3\"></span>i <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>espera <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>sean <span class=\"__1 _3\"></span>realizados en un periodo inferior a 12 <span class=\"__1 _3\"></span>meses despu\u00e9s de la fecha <span class=\"__1 _3\"></span>del <span class=\"__1 _4\"></span>Estado de situaci\u00f3n financiera. Los saldos de clientes y obra ejecutada pendi<span class=\"__1 _4\"></span>ente de certificar u otro<span class=\"__1 _4\"></span>s activos financieros vinculados al ciclo de explotaci\u00f3n <span class=\"__1 _7\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>existir <span class=\"__1 _7\"></span>una <span class=\"__1 _1f\"></span>disputa <span class=\"__1 _7\"></span>entre <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>cli<span class=\"__1 _4\"></span>ente <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>bro <span class=\"__1 _7\"></span>podr\u00eda <span class=\"__1 _7\"></span>supe<span class=\"__1 _4\"></span>rar <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>12 meses, <span class=\"__1 _16\"> </span>se <span class=\"__1 _2e\"> </span>clasi<span class=\"__1 _4\"></span>fican <span class=\"__1 _16\"> </span>como <span class=\"__1 _2e\"> </span>corrientes <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>ndependientemente <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>su <span class=\"__1 _16\"> </span>pe<span class=\"__1 _4\"></span>riodo <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>realizaci\u00f3n <span class=\"__1 _2e\"> </span>sea superior <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>a\u00f1o<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>medida <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsidera <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>forman <span class=\"__1 _21\"></span>parte<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>ciclo <span class=\"__1 _21\"></span>normal <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>explotaci<span class=\"__1 _4\"></span>\u00f3n del <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>independe<span class=\"__1 _3\"></span>ncia <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>ven<span class=\"__1 _4\"></span>cimiento. <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>En<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ntrario, <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>clasifican <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>no corrientes. <span class=\"__1 _3\"></span>Los <span class=\"__1 _29\"></span>mi<span class=\"__1 _4\"></span>smo <span class=\"__1 _21\"></span>sucede <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _21\"></span>vinculados <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>actividad <span class=\"__1 _21\"></span>que se <span class=\"__1 _29\"></span>clasifican <span class=\"__1 _3\"></span>como <span class=\"__1 _21\"></span>pasivos<span class=\"__1 _4c\"> </span>corrientes. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>corrientes <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>vencimiento <span class=\"__1 _1f\"></span>estimado <span class=\"__1 _1f\"></span>superior <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>doce <span class=\"__1 _17\"> </span>meses, pe<span class=\"ls2b\">ro<span class=\"ls0_1\"> clasificados como corrientes, son los siguientes: </span></span>Miles de euros 31.12.24 31.12.23 Clientes y obra ejecutada pendiente de certificar, ne<span class=\"__1 _3\"></span>to de deterioro en su caso y Saldos con AA.PP. 40.129 48.005 Total activos corrientes 40.129<span class=\"ls0_1\"> </span>48.005<span class=\"ls0_1\"> </span>Acreedores comerciales y otras cuentas a pagar 33.962 3.386 Provisiones para riesgos y de garant\u00eda 152.460 155.668 Total pasivos corrientes 186.422<span class=\"ls0_1\"> </span>159.054<span class=\"ls0_1\"> </span>De <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>IAS <span class=\"__1 _4\"></span>1, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _4\"></span>clasifica <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>pasivo <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>corriente <span class=\"__1 _4\"></span>cuando <span class=\"__1 _4\"></span>a) <span class=\"__1 _4\"></span>espera <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> se <span class=\"__1 _7\"></span>liquide<span class=\"__1 _3\"></span> en <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>ciclo <span class=\"__1 _1f\"></span>normal <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>operaciones, <span class=\"__1 _1f\"></span>b) <span class=\"__1 _17\"> </span>lo <span class=\"__1 _17\"> </span>mantiene <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>prop\u00f3sito <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>hacer <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>peraciones <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>el mismo, <span class=\"__1 _3\"></span>c) <span class=\"__1 _21\"></span>ti<span class=\"__1 _4\"></span>ene <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _21\"></span>dentro <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>per\u00edodo <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>12 <span class=\"__1 _3\"></span>meses <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>contar desde <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>cierre <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>ejercicio, d) <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tiene <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>derecho <span class=\"__1 _21\"></span>al fi<span class=\"__1 _3\"></span>nal <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>per\u00edodo <span class=\"__1 _21\"></span>a d<span class=\"__1 _3\"></span>iferir <span class=\"ls2c\">su</span> <span class=\"__1 _21\"></span>pago<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>por lo <span class=\"__1 _21\"></span>menos <span class=\"__1 _3\"></span>12 <span class=\"__1 _21\"></span>meses <span class=\"__1 _3\"></span>despu\u00e9s <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>cierre. En <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>resto <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>casos, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>lo <span class=\"__1 _4\"></span>cl<span class=\"__1 _4\"></span>asifica <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>corrie<span class=\"__1 _4\"></span>nte. <span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Con <span class=\"__1 _4\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span><span class=\"lsa\">30 <span class=\"ls19\">de <span class=\"__1 _4\"></span></span></span>abri<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>4, <span class=\"__1 _4\"></span>el Grupo ha <span class=\"__1 _21\"></span>obtenido<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>la dispensa <span class=\"__1 _3\"></span>del cumplimiento <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> las <span class=\"__1 _21\"></span>rati<span class=\"__1 _4\"></span>os <span class=\"__1 _3\"></span>financieras <span class=\"ls2d\">de<span class=\"ls2\">l <span class=\"__1 _3\"></span><span class=\"ls0_1\">contrato <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>fin<span class=\"__1 _4\"></span>anciaci\u00f3n </span></span></span>sujeto al <span class=\"__1 _4\"></span>cumplimiento de ratios financier<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s </span>a 31 de dici<span class=\"__1 _4\"></span>embre de 2024 (Nota 3.c), raz\u00f3n <span class=\"__1 _4\"></span>por la que la <span class=\"__1 _23\"> </span>totalid<span class=\"__1 _4\"></span>ad <span class=\"__1 _2e\"> </span>de <span class=\"__1 _20\"> </span>las <span class=\"__1 _23\"> </span>l\u00ed<span class=\"__1 _4\"></span>neas <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>fin<span class=\"__1 _4\"></span>anciaci\u00f3n <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>cumpl\u00ed<span class=\"__1 _4\"></span>an <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>condi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _20\"> </span>requerir <span class=\"__1 _23\"> </span>su <span class=\"__1 _23\"> </span>venci<span class=\"__1 _4\"></span>miento anticipado. 2.4.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">Tran<span class=\"__1 _4\"></span>sacciones en moneda extranjera </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1\">Moneda funcional y presentaci\u00f3n </span></span>Las <span class=\"__1 _1f\"></span>partidas <span class=\"__1 _1f\"></span>incluidas <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>cada <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>entidades <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>valoran utilizando <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>moneda <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>entorno <span class=\"__1 _21\"></span>econ\u00f3mico pr<span class=\"__1 _3\"></span>incipal <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>la e<span class=\"__1 _3\"></span>ntidad <span class=\"__1 _3\"></span>opera <span class=\"__1 _21\"></span>(\u00abmoneda <span class=\"__1 _3\"></span>fun<span class=\"__1 _4\"></span>cional\u00bb). La<span class=\"ls1a\">s  </span>cuentas  anuales  consolidadas  se  presentan  en  euros,  que  es  la  moneda  funcional  y  de<span class=\"__1 _3\"></span> presentaci\u00f3n de la Sociedad Dominante. b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Transacciones y saldos </span></span>Las transacciones <span class=\"__1 _4\"></span>en moneda extranjera se co<span class=\"__1 _4\"></span>nvierten a la moneda <span class=\"__1 _4\"></span>funcional utilizando los <span class=\"__1 _4\"></span>tipos de cambio vige<span class=\"__1 _4\"></span>ntes en las <span class=\"__1 _4\"></span>fechas de las <span class=\"__1 _4\"></span>transacciones<span class=\"__1 _4\"></span> o de<span class=\"__1 _4\"></span> las val<span class=\"__1 _4\"></span>oraciones en<span class=\"__1 _4\"></span> el caso de <span class=\"__1 _4\"></span>partidas qu<span class=\"__1 _4\"></span>e se <span class=\"__1 _16\"> </span>h<span class=\"__1 _4\"></span>ayan <span class=\"__1 _16\"> </span>vuelto <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>valorar. <span class=\"__1 _16\"> </span>Las <span class=\"__1 _2e\"> </span>p\u00e9rdidas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>ganancias <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>moneda <span class=\"__1 _2e\"> </span>extranjera <span class=\"__1 _16\"> </span>que <span class=\"__1 _2e\"> </span>resultan <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la liquidaci\u00f3n de estas transacciones y de la conversi<span class=\"__1 _3\"></span>\u00f3n a los tipos de cambio de c<span class=\"__1 _3\"></span>ierre de los activos y<span class=\"__1 _3\"></span> pasivos <span class=\"__1 _7\"></span>mo<span class=\"__1 _4\"></span>netarios <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>enominados <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>moneda <span class=\"__1 _1f\"></span>extranjera <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>reconocen <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _17\"> </span>cuenta <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>y<span class=\"__1 _4c\"> </span>ganancias <span class=\"__1 _7\"></span>consolidada, <span class=\"__1 _7\"></span>excepto <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>difieren <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _4\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cob<span class=\"__1 _3\"></span>erturas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de efectivo cualificadas y las coberturas de inversiones netas cualificadas Las p\u00e9rd<span class=\"__1 _4\"></span>idas y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>diferencias d<span class=\"__1 _4\"></span>e cambio<span class=\"__1 _4\"></span> rel<span class=\"__1 _4\"></span>ativas a p<span class=\"__1 _4\"></span>r\u00e9stamos y<span class=\"__1 _4\"></span> efe<span class=\"__1 _4\"></span>ctivo y <span class=\"__1 _4\"></span>equivalentes al ef<span class=\"__1 _3\"></span>ectivo se <span class=\"__1 _3\"></span>presentan <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la cuenta <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>p\u00e9rdidas y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>gananci<span class=\"__1 _4\"></span>as consolidada <span class=\"ff8\">en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>l\u00ednea de <span class=\"__1 _21\"></span>\u201c<span class=\"ff2_1\">Di<span class=\"__1 _4\"></span>ferencias </span></span>de cambio<span class=\"ff8\">\u201d. </span> Las diferencias de conversi\u00f3n sobre<span class=\"__1 _4\"></span> partidas no monetarias, tales como instrumentos de patrimonio mantenidos <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>razonable <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>resultado<span class=\"__1 _4\"></span>s, <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>y<span class=\"__1 _3\"></span> ganancias <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _7\"></span>como <span class=\"__1 _4\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>ganan<span class=\"__1 _4\"></span>cia <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable. <span class=\"__1 _4\"></span>Las <span class=\"__1 _7\"></span>diferencias <span class=\"__1 _7\"></span>de conversi\u00f3n <span class=\"__1 _4\"></span>sobre partid<span class=\"__1 _4\"></span>as no <span class=\"__1 _4\"></span>monetarias, tales <span class=\"__1 _4\"></span>como i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _4\"></span>de pat<span class=\"__1 _4\"></span>rimonio clasi<span class=\"__1 _4\"></span>ficados como activos financieros disponibles para la venta, se incluyen en <span class=\"__1 _4\"></span>el otro resultado integral consolidado<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">E<span class=\"__1 _3\"></span>ntidades del Grupo </span></span>Los <span class=\"__1 _4\"></span>resultado<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>estado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>financiera <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>odas <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>tienen <span class=\"__1 _4\"></span>una moneda <span class=\"__1 _21\"></span>funcional <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>ferente <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>mon<span class=\"__1 _4\"></span>eda <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>presentaci\u00f3n <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>vierten <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>mo<span class=\"__1 _4\"></span>neda <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>presentaci\u00f3n como sigue: (i)<span class=\"ff4\"> <span class=\"__1 _2a\"> </span></span>Los <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _4\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>cada <span class=\"__1 _7\"></span>estado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>sit<span class=\"__1 _4\"></span>uaci\u00f3n <span class=\"__1 _7\"></span>financiera <span class=\"__1 _7\"></span>presentado <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>convi<span class=\"__1 _4\"></span>erten <span class=\"__1 _4\"></span>al tipo de cambio de cierre en la fecha del balance; (ii)<span class=\"ff4\"> <span class=\"__1 _3c\"> </span></span>Los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>cada <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _7\"></span><span class=\"ls11\">y <span class=\"__1 _7\"></span></span>el <span class=\"__1 _7\"></span>estado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>y gastos <span class=\"__1 _1f\"></span>reconocidos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>patrimonio <span class=\"__1 _1f\"></span>neto <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>convierten<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>tipos <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>cambio <span class=\"__1 _1f\"></span>medios <span class=\"__1 _17\"> </span><span class=\"ls2c\">a </span>menos <span class=\"__1 _4\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _4\"></span>esta <span class=\"__1 _4\"></span>med<span class=\"__1 _4\"></span>ia <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>aproximaci\u00f3n <span class=\"__1 _4\"></span>razon<span class=\"__1 _4\"></span>able <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>efecto <span class=\"__1 _4\"></span>acumulativo <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los tipos <span class=\"__1 _1f\"></span>exi<span class=\"__1 _4\"></span>stentes <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>las <span class=\"__1 _1f\"></span>fechas <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>ransacci\u00f3n, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>cuyo <span class=\"__1 _17\"> </span>caso <span class=\"__1 _1f\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>ingresos <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _17\"></span>se convierten a la fecha de las transacciones y (iii)<span class=\"ff4\"> <span class=\"__1 _2b\"> </span></span>Todas <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>diferencias <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>cambio <span class=\"__1 _3\"></span>resultantes <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>reconocen en <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>estado <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>ingresos <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>gastos reconocidos en el patrimonio neto consolidado.<span class=\"__1 _4\"></span>  Adicionalmente, l<span class=\"__1 _4\"></span>as diferencias <span class=\"__1 _4\"></span>de cambio <span class=\"__1 _4\"></span>surgidas en <span class=\"__1 _4\"></span>una partida <span class=\"__1 _4\"></span>monetaria que <span class=\"__1 _4\"></span>forme parte <span class=\"__1 _4\"></span>de la inversi\u00f3n neta en un negocio se reconocer\u00e1n inicialmente en otro res<span class=\"__1 _3\"></span>ultado integral<span class=\"__1 _4\"></span>. Cuando <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>produce <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>disposici\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>negocio <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>extranjero, <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>importe <span class=\"__1 _16\"> </span>acumulado <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>las diferencias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambi<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>relacionadas <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>negocio <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>extranjero, <span class=\"__1 _7\"></span>reconocidas <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>otro <span class=\"__1 _7\"></span>result<span class=\"__1 _4\"></span>ado integral <span class=\"__1 _4\"></span>y acumu<span class=\"__1 _4\"></span>ladas en<span class=\"__1 _4\"></span> un <span class=\"__1 _4\"></span>componente separado<span class=\"__1 _4\"></span> del<span class=\"__1 _4\"></span> patri<span class=\"__1 _4\"></span>monio, s<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>reclasifican <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>al resultado cuando se reconozca la ganancia o p\u00e9rdida de la disposici\u00f3n. Antes <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>euro<span class=\"__1 _4\"></span>s, <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>ados <span class=\"__1 _4\"></span>financieros <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>soci<span class=\"__1 _4\"></span>edades <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>cuya <span class=\"__1 _4\"></span>moneda funcional es la <span class=\"__1 _3\"></span>de una econom\u00eda h<span class=\"__1 _3\"></span>iperinflacionaria se ajustan por <span class=\"__1 _3\"></span>la inflaci\u00f3n seg\u00fan <span class=\"__1 _3\"></span>el procedimiento descrito en el p\u00e1rrafo siguiente. Una vez reexpresada<span class=\"__1 _3\"></span>s, todas las partidas de los estados financieros son co<span class=\"__1 _3\"></span>nvertidas a <span class=\"__1 _21\"></span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>aplicando <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>tipo de <span class=\"__1 _3\"></span>cambio <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>cierre. <span class=\"__1 _3\"></span>Las <span class=\"__1 _3\"></span>cifras <span class=\"__1 _3\"></span>correspondientes a <span class=\"__1 _21\"></span>periodos anteriores, que se presentan a efectos comparativos, <span class=\"__1 _3\"></span>no son modificadas.<span class=\"__1 _4\"></span> Para <span class=\"__1 _7\"></span>determin<span class=\"__1 _4\"></span>ar <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>existencia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>hip<span class=\"__1 _4\"></span>erinflaci\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>eval\u00faa <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>caracter\u00edsticas <span class=\"__1 _7\"></span>cualitativas <span class=\"__1 _1f\"></span>del entorno econ\u00f3mico, as\u00ed como la evoluci\u00f3n de las tasas de inflaci\u00f3n en los \u00faltimos tres a\u00f1os. Los <span class=\"__1 _4\"></span>estados <span class=\"__1 _4\"></span>finan<span class=\"__1 _4\"></span>cieros <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>sociedades <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>cuya <span class=\"__1 _4\"></span>moneda <span class=\"__1 _4\"></span>funci<span class=\"__1 _4\"></span>onal <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>conom\u00eda hiperinflacionaria, <span class=\"__1 _16\"> </span>se <span class=\"__1 _2e\"> </span>reexpresan <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>t\u00e9rminos <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>unidad <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>medida <span class=\"__1 _2e\"> </span>corriente <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>fecha <span class=\"__1 _16\"> </span>del balance. Si la fecha <span class=\"__1 _3\"></span>de cierre de <span class=\"__1 _3\"></span>los estados financieros de <span class=\"__1 _3\"></span>las sociedades consolidadas es <span class=\"__1 _3\"></span>diferente a la <span class=\"__1 _3\"></span>de la Sociedad, \u00e9stos se ajustan a la unidad de medida corriente en la fecha del balance de la Sociedad.<span class=\"__1 _4c\"> </span>Los <span class=\"__1 _1f\"></span>resultados <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>situ<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _1f\"></span>financiera <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>nego<span class=\"__1 _4\"></span>cios <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>extran<span class=\"__1 _4\"></span>jero <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>Grupo, <span class=\"__1 _1f\"></span>cuya <span class=\"__1 _1f\"></span>moneda<span class=\"__1 _3\"></span> funcional <span class=\"__1 _7\"></span>es <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>moneda <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>econom\u00eda <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>iperinflacionaria <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>convierten <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>euros <span class=\"__1 _7\"></span>como <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span>gue:(NIC 21.42) \u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1\">Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _21\"></span>y pasivos, <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>cluyendo <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>fondo <span class=\"__1 _21\"></span>de comercio <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>ajustes <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>netos <span class=\"__1 _3\"></span>derivados </span></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>adqu<span class=\"__1 _4\"></span>isici\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>negocios, <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>artidas <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>patrimon<span class=\"__1 _4\"></span>io <span class=\"__1 _1f\"></span>neto, <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _1f\"></span>e <span class=\"__1 _1f\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _1f\"></span>de efectivo, se convierten al tipo de cambio de cierre en la fecha del bal<span class=\"__1 _4\"></span>ance m\u00e1s reciente;<span class=\"ff3_1\"> </span>\u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1\">Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>saldos <span class=\"__1 _17\"> </span>comparativos <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>presentaron <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _17\"> </span>consolidadas <span class=\"__1 _1f\"></span>del </span></span>ejercicio anterior <span class=\"__1 _21\"></span>y no <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>ajustan por <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>variaciones <span class=\"__1 _3\"></span>posteriores <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se ha<span class=\"__1 _3\"></span>n prod<span class=\"__1 _3\"></span>ucido en <span class=\"__1 _21\"></span>el nivel de precios o en los tipos de cambio. El efect<span class=\"__1 _3\"></span>o del ajuste sobre los saldos del ejercicio anterior se reconoce como <span class=\"__1 _4\"></span>una reserva de revalo<span class=\"__1 _4\"></span>rizaci\u00f3n en o<span class=\"__1 _4\"></span>tro resultado gl<span class=\"__1 _4\"></span>obal/diferencias de conversi\u00f3n en otro resultado global/reservas en patrimonio neto.<span class=\"ff3_1\"> </span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Econom\u00edas hipe<span class=\"__1 _4\"></span>rinflacionarias </span></span>Calificaci\u00f3n de Argentina como pa\u00ed<span class=\"__1 _4\"></span>s hiperinflacionario La eco<span class=\"__1 _4\"></span>nom\u00eda argentina <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>considera h<span class=\"__1 _4\"></span>iperinflacionaria desde <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ejercicio 2018<span class=\"__1 _7\"></span><span class=\"ls18\">. </span>En l<span class=\"__1 _4\"></span>a medi<span class=\"__1 _4\"></span>da en<span class=\"__1 _4\"></span> que esta <span class=\"__1 _29\"></span>fil<span class=\"__1 _4\"></span>ial <span class=\"__1 _29\"></span>ya <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>cumple <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>definici\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>n<span class=\"__1 _4\"></span>egocio, <span class=\"__1 _29\"></span>no <span class=\"__1 _21\"></span>tiene <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>tanto <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vidad <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>actual<span class=\"__1 _4\"></span>idad, <span class=\"__1 _29\"></span>tampoco existe un plan <span class=\"__1 _3\"></span>para reiniciar <span class=\"__1 _3\"></span>las actividades en el <span class=\"__1 _3\"></span>futuro previsible y <span class=\"__1 _3\"></span>la filial tan solo se <span class=\"__1 _3\"></span>mantiene por motivos fiscales o mercantiles, se ha producido la liquidaci\u00f3n en sustancia o el <span class=\"__1 _3\"></span>abandono de esta, lo que ha <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mplicado la <span class=\"__1 _3\"></span>reclasificaci\u00f3n <span class=\"__1 _3\"></span>total de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>importes <span class=\"__1 _3\"></span>diferidos en <span class=\"__1 _3\"></span>otro <span class=\"__1 _3\"></span>resultado <span class=\"__1 _3\"></span>global a <span class=\"__1 _21\"></span>la cuenta de resultados <span class=\"__1 _3\"></span>(v\u00e9ase <span class=\"__1 _3\"></span>nota 2.1.2.c). <span class=\"__1 _21\"></span>Teni<span class=\"__1 _4\"></span>endo en <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _3\"></span>lo <span class=\"__1 _3\"></span>anterior, dado que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a filial argentina <span class=\"__1 _3\"></span><span class=\"ls16\">no <span class=\"__1 _21\"></span><span class=\"lsa\">es<span class=\"ls0_1\"> </span></span></span>una entidad aut\u00f3noma, la moneda funcional es la misma que la Sociedad Dominante<span class=\"__1 _4\"></span>. Calificaci\u00f3n de Venezuela como pa\u00eds hiperinflacionario El <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>siderado <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>situaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>econom\u00eda <span class=\"__1 _4\"></span>hiperinflacion<span class=\"__1 _4\"></span>ari<span class=\"__1 _4\"></span>a, <span class=\"__1 _4\"></span>respecto <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>participaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>en la <span class=\"__1 _4\"></span>fil<span class=\"__1 _4\"></span>ial <span class=\"__1 _4\"></span>Turbogeneradores <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Venezuel<span class=\"__1 _4\"></span>a, <span class=\"__1 _4\"></span>C.A., <span class=\"__1 _4\"></span>sie<span class=\"__1 _4\"></span>ndo <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>saldos <span class=\"__1 _7\"></span>vivos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciemb<span class=\"__1 _4\"></span>re <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>y 2023, <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>volumen <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3 <span class=\"__1 _7\"></span>irrelevante, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el impacto no ha sido significativo<span class=\"__1 _4c\"> </span>.  2.5.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">I<span class=\"__1 _4\"></span>nmovilizado intangible </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Fondo de comercio  </span></span>El <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>come<span class=\"__1 _4\"></span>rcio su<span class=\"__1 _4\"></span>rge en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>adquisici\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>ependientes <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>ejercicios <span class=\"__1 _4\"></span>anteriores <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>represen<span class=\"__1 _4\"></span>ta el <span class=\"__1 _4\"></span>exceso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>contraprestaci\u00f3n <span class=\"__1 _4\"></span>transferida, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte de <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>alquier <span class=\"__1 _4\"></span>participaci\u00f3n <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>dominante <span class=\"__1 _4\"></span>en la <span class=\"__1 _21\"></span>adquiri<span class=\"__1 _4\"></span>da <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>fecha <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>adquisici\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>cualquier <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>articipaci\u00f3n <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>patrimonio previa <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>adquirida <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _7\"></span>netos <span class=\"__1 _7\"></span>identificables <span class=\"__1 _7\"></span>adqui<span class=\"__1 _4\"></span>ridos. <span class=\"__1 _7\"></span>Si <span class=\"__1 _7\"></span>el total <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>traprestaci\u00f3n <span class=\"__1 _4\"></span>transferida, <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>domin<span class=\"__1 _4\"></span>ante reconocida <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>participaci\u00f3n previamente <span class=\"__1 _7\"></span>mantenida <span class=\"__1 _4\"></span>valorada <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>menor <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>activos netos de l<span class=\"__1 _4\"></span>a dependiente adquirida, en el <span class=\"__1 _4\"></span>caso de una adquisici\u00f3n en co<span class=\"__1 _4\"></span>ndiciones muy ventajosas, la diferencia se reconoce directamente en la cuenta de p\u00e9rdidas y ganancias consolidada. A <span class=\"__1 _4\"></span>efectos <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>llevar <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>pruebas <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>deterioro<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adquirido en <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mbinaci\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cada<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>idades <span class=\"__1 _4\"></span>ge<span class=\"__1 _4\"></span>neradoras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectivo, <span class=\"__1 _7\"></span>o Grupos de unid<span class=\"__1 _4\"></span>ades generadoras de efectivo, que se espera que se benefici<span class=\"__1 _4\"></span>en de las sinergias de la combinaci\u00f3n. Cada <span class=\"__1 _3\"></span>unidad o Grupo de <span class=\"__1 _3\"></span>unidades a <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>se asigna <span class=\"__1 _3\"></span>el fondo d<span class=\"__1 _3\"></span>e comercio <span class=\"__1 _3\"></span>representa el <span class=\"__1 _4\"></span>nivel m\u00e1s <span class=\"__1 _4\"></span>bajo <span class=\"__1 _4\"></span>dentro <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>entidad <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cual se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>el fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio a <span class=\"__1 _4\"></span>efectos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>gesti\u00f3n interna. <span class=\"__1 _4\"></span>El <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>comer<span class=\"__1 _3\"></span>cio <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>nivel <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>segmento <span class=\"__1 _4\"></span>operativo. <span class=\"__1 _7\"></span>Al <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>ejercicios 2024 y 2023 no existen fondos de comercio en el Grupo.<span class=\"__1 _4c\"> </span>Las revision<span class=\"__1 _4\"></span>es de las <span class=\"__1 _4\"></span>p\u00e9rdidas por det<span class=\"__1 _4\"></span>erioro del <span class=\"__1 _4\"></span>valor del fondo<span class=\"__1 _4\"></span> de comercio se <span class=\"__1 _4\"></span>realizan an<span class=\"__1 _4\"></span>ualmente o <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>frecuencia <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>cesos <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>circunst<span class=\"__1 _4\"></span>ancias <span class=\"__1 _4\"></span>indican <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>potencial <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _7\"></span>por deterioro. <span class=\"__1 _29\"></span>El <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>libros <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>UGE <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>tiene <span class=\"__1 _29\"></span>el <span class=\"__1 _3\"></span>fondo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>comercio <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>compara <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>imp<span class=\"__1 _4\"></span>orte recuperable, <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>es <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>uso <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _21\"></span>men<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>costes <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>ta, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>mayor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>estos<span class=\"__1 _4c\"> </span> importes. <span class=\"__1 _28\"> </span>Cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _28\"> </span>p\u00e9rdida <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>deterioro<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>se <span class=\"__1 _28\"> </span>re<span class=\"__1 _4\"></span>conoce <span class=\"__1 _28\"> </span>inmediatamente <span class=\"__1 _27\"> </span>como <span class=\"__1 _28\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _28\"> </span>gasto <span class=\"__1 _27\"> </span>y posteriormente no se revierte.<span class=\"__1 _4c\"> </span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _8\"> </span><span class=\"ff2_1 fs3_1\">Programas inform\u00e1ticos </span></span>Las <span class=\"__1 _7\"></span>licencias <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>programas <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nform\u00e1ticos <span class=\"__1 _7\"></span>adquiridas <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>capi<span class=\"__1 _4\"></span>talizan <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>b<span class=\"__1 _4\"></span>ase <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>costes <span class=\"__1 _7\"></span>en que se ha incurrido para adquirirlas y prepararlas para usar el programa espec\u00edf<span class=\"__1 _3\"></span>ico.<span class=\"__1 _4\"></span> Los <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _23\"> </span>asociados <span class=\"__1 _2e\"> </span>al <span class=\"__1 _2e\"> </span>manteni<span class=\"__1 _4\"></span>miento <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>programas <span class=\"__1 _2e\"> </span>inform\u00e1ti<span class=\"__1 _4\"></span>cos <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>reconocen <span class=\"__1 _2e\"> </span>como <span class=\"__1 _23\"> </span>gasto <span class=\"__1 _2e\"> </span>a medida que se incurre en los mismos.  Los <span class=\"__1 _1f\"></span>costes <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>irectamente <span class=\"__1 _1f\"></span>atribuibles <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>capi<span class=\"__1 _4\"></span>talizan <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>programas <span class=\"__1 _1f\"></span>in<span class=\"__1 _4\"></span>form\u00e1ticos incluyen <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>personal <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>desarrolla <span class=\"__1 _21\"></span>dichos <span class=\"__1 _21\"></span>programas <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>porcentaje <span class=\"__1 _29\"></span>adecu<span class=\"__1 _4\"></span>ado <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>gastos generales. Los <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>cumplan <span class=\"__1 _4\"></span>estos <span class=\"__1 _4\"></span>criterios <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconocer\u00e1n <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>gasto e<span class=\"__1 _4\"></span>n el <span class=\"__1 _4\"></span>mome<span class=\"__1 _4\"></span>nto en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>que se <span class=\"__1 _3\"></span>incurran. <span class=\"__1 _21\"></span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>sembolsos <span class=\"__1 _21\"></span>sobre un <span class=\"__1 _21\"></span>inmovili<span class=\"__1 _4\"></span>zado <span class=\"__1 _21\"></span>intangible reconocidos <span class=\"__1 _21\"></span>inicialmente como <span class=\"__1 _21\"></span>gastos del ejercicio no se reconocer\u00e1n posteriormente como inmoviliza<span class=\"__1 _4\"></span>dos intangibles. Los costes <span class=\"__1 _4\"></span>de desarrollo de programas inform\u00e1ticos reconoci<span class=\"__1 _4\"></span>dos como activos se amorti<span class=\"__1 _4\"></span>zan durante sus vidas <span class=\"__1 _3\"></span>\u00fatiles estimadas <span class=\"__1 _3\"></span>(no superan <span class=\"__1 _3\"></span>los tres a<span class=\"__1 _3\"></span>\u00f1os), <span class=\"__1 _3\"></span>con excepci\u00f3n d<span class=\"__1 _3\"></span>el ERP, <span class=\"__1 _3\"></span>que el Gru<span class=\"__1 _4\"></span>po amort<span class=\"__1 _3\"></span>iza en <span class=\"__1 _4\"></span>ocho <span class=\"__1 _4\"></span>a\u00f1os <span class=\"__1 _4\"></span>dada <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>relevancia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi\u00f3n <span class=\"__1 _4\"></span>acometida e<span class=\"__1 _4\"></span>n eje<span class=\"__1 _4\"></span>rcicios <span class=\"__1 _4\"></span>anteriores, y <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>vida \u00fatil claramente superior a tres a\u00f1os. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Costes de desarrollo </span></span>Los <span class=\"__1 _7\"></span>gastos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>desarrollo <span class=\"__1 _7\"></span>directamente <span class=\"__1 _4\"></span>atri<span class=\"__1 _4\"></span>buibles <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>se\u00f1o <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>realizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>pruebas <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>programas inform\u00e1ticos <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>sean <span class=\"__1 _16\"> </span>identificables <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>\u00fanicos <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>susceptibles <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>ser <span class=\"__1 _16\"> </span>co<span class=\"__1 _4\"></span>ntrolados <span class=\"__1 _17\"> </span>por <span class=\"__1 _16\"> </span>el <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _16\"> </span>se reconocen como inmovilizados intangibles, cuando se cumplen las siguientes condiciones:<span class=\"__1 _4c\"> </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1\">T\u00e9cnicamente, <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>posible <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>mpletar <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>producci\u00f3n <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>movilizado <span class=\"__1 _17\"> </span>intangible <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>forma <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>e </span></span>pueda estar disponible para su utilizaci\u00f3n o su venta; b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">La <span class=\"__1 _4\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>ti<span class=\"__1 _4\"></span>ene <span class=\"__1 _4\"></span>intenci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>complet<span class=\"__1 _4\"></span>ar e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>inmovilizado <span class=\"__1 _4\"></span>intangible <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cuesti\u00f3n, <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>usarlo <span class=\"__1 _4\"></span>o </span></span>venderlo;  c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _25\"> </span><span class=\"ff2_1\">La entidad tiene capacidad para utilizar o vender el inmovilizado intangible; </span></span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">Se <span class=\"__1 _2e\"> </span>puede <span class=\"__1 _23\"> </span>demostrar <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>forma <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>movilizado <span class=\"__1 _2e\"> </span>intangible <span class=\"__1 _2e\"> </span>vaya <span class=\"__1 _2e\"> </span>a <span class=\"__1 _23\"> </span>generar <span class=\"__1 _23\"> </span>probables </span></span>beneficios econ\u00f3micos en el futuro;  e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">Existe<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>disponibilidad <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>adecuados <span class=\"__1 _20\"> </span>re<span class=\"__1 _4\"></span>cursos <span class=\"__1 _23\"> </span>t\u00e9cnicos, <span class=\"__1 _20\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _23\"> </span>o <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>otro<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>tipo, <span class=\"__1 _20\"> </span>para </span></span>completar el desarrollo y para utilizar o vender el inmovilizado intangible; y<span class=\"__1 _4\"></span> f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _31\"> </span><span class=\"ff2_1\">El <span class=\"__1 _1f\"></span>desembol<span class=\"__1 _4\"></span>so <span class=\"__1 _1f\"></span>atribuible <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>nmovilizado <span class=\"__1 _1f\"></span>intangi<span class=\"__1 _4\"></span>ble <span class=\"__1 _1f\"></span>durante <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>sarrollo <span class=\"__1 _1f\"></span>puede <span class=\"__1 _1f\"></span>valorarse <span class=\"__1 _17\"> </span>de </span></span>forma fiable. Los costes <span class=\"__1 _4\"></span>de desarrollo con u<span class=\"__1 _4\"></span>na vida \u00fatil<span class=\"__1 _4\"></span> finita que<span class=\"__1 _4\"></span> se capitalizan se <span class=\"__1 _4\"></span>amortizan desde e<span class=\"__1 _4\"></span>l inicio de<span class=\"__1 _4\"></span> la producci\u00f3n <span class=\"__1 _21\"></span>come<span class=\"__1 _4\"></span>rcial <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>producto <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>manera <span class=\"__1 _21\"></span>line<span class=\"__1 _4\"></span>al <span class=\"__1 _21\"></span>durante <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>per\u00edodo <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>espera <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>generen entradas de flujos netos de efectivo. Los <span class=\"__1 _1f\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>desarrollo <span class=\"__1 _1f\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>re\u00fanen <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>requisitos <span class=\"__1 _1f\"></span>anterio<span class=\"__1 _4\"></span>res <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reco<span class=\"__1 _4\"></span>nocen <span class=\"__1 _1f\"></span>como <span class=\"__1 _17\"> </span>gasto <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>la cuenta de p\u00e9rdidas y ganancias consolidada en el ejercicio en que se incurren. Los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>investigaci\u00f3n <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>registran <span class=\"__1 _21\"></span>directamente <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>resu<span class=\"__1 _4\"></span>ltados <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>jercicio<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ncurren<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>2.6.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">I<span class=\"__1 _4\"></span>nmovilizado material </span>El <span class=\"__1 _7\"></span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>si<span class=\"__1 _4\"></span>gue <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>mod<span class=\"__1 _4\"></span>elo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>ste <span class=\"__1 _7\"></span>hi<span class=\"__1 _4\"></span>st\u00f3rico <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>elementos <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>nmovilizado <span class=\"__1 _7\"></span>material <span class=\"__1 _1f\"></span>se reconocen <span class=\"__1 _23\"> </span>por <span class=\"__1 _2e\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>coste <span class=\"__1 _23\"> </span>inicial <span class=\"__1 _23\"> </span>menos <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>amortizaci\u00f3n <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>p\u00e9rdidas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>deterioro <span class=\"__1 _23\"> </span>acumuladas correspondientes, e<span class=\"__1 _4\"></span>xcepto en <span class=\"__1 _4\"></span>el caso <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>os terrenos, qu<span class=\"__1 _4\"></span>e no <span class=\"__1 _4\"></span>se amo<span class=\"__1 _4\"></span>rtizan <span class=\"__1 _7\"></span>y se present<span class=\"__1 _4\"></span>an netos <span class=\"__1 _4\"></span>de las <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>eterioro. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>coste <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ist\u00f3rico <span class=\"__1 _7\"></span>inicial <span class=\"__1 _4\"></span>inclu<span class=\"__1 _4\"></span>ye <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>irectamente <span class=\"__1 _4\"></span>at<span class=\"__1 _4\"></span>ribuibles <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a adquisici\u00f3n de los elementos de inmovilizado. Los co<span class=\"__1 _4\"></span>stes posteriores <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>incluyen en<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>en libros <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>activo o<span class=\"__1 _4\"></span> se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>como un<span class=\"__1 _4\"></span> activo separado,  s\u00f3lo <span class=\"__1 _22\"> </span>cuando  es  probable  que  l<span class=\"__1 _4\"></span>os  beneficios  econ\u00f3micos  futuro<span class=\"__1 _4\"></span>s  asociados  con  los elementos <span class=\"__1 _1f\"></span>vayan <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>flui<span class=\"__1 _4\"></span>r <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>coste <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>elemento <span class=\"__1 _1f\"></span>pueda <span class=\"__1 _1f\"></span>determinarse <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>forma <span class=\"__1 _1f\"></span>fiabl<span class=\"__1 _4\"></span>e. <span class=\"__1 _1f\"></span>El importe en libros de la parte sustituida se da de baja contable. Con <span class=\"__1 _21\"></span>car\u00e1cter <span class=\"__1 _21\"></span>general, <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>paraciones <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>manteni<span class=\"__1 _4\"></span>miento <span class=\"__1 _29\"></span>se <span class=\"__1 _3\"></span>cargan <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la cuenta <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>p\u00e9rdidas y ganancias consolidada durante el ejercicio en que se incurre en ellos.  A excepci\u00f3n de <span class=\"__1 _3\"></span>los terrenos <span class=\"__1 _3\"></span>que no se amortizan, <span class=\"__1 _3\"></span>la amortizaci\u00f3n del <span class=\"__1 _3\"></span>resto del in<span class=\"__1 _3\"></span>movilizado material se calcula usando el<span class=\"__1 _4\"></span> m\u00e9todo lineal para asignar la di<span class=\"__1 _4\"></span>ferencia entre el coste<span class=\"__1 _4\"></span> o importes revalorizados de <span class=\"__1 _1a\"> </span>los  activos <span class=\"__1 _20\"> </span>a  sus <span class=\"__1 _20\"> </span>valore<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>re<span class=\"__1 _4\"></span>siduales <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>las<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>vi<span class=\"__1 _4\"></span>das <span class=\"__1 _20\"> </span>\u00fa<span class=\"__1 _4\"></span>tiles  estimadas,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>que  se <span class=\"__1 _20\"> </span>in<span class=\"__1 _4\"></span>dican <span class=\"__1 _1a\"> </span>a continuaci\u00f3n: A\u00f1os de vida \u00fatil estimada Construcciones 7 a 57 Instalaciones t\u00e9cnicas y maquinaria 4 a 33 Otras instalaciones, utillaje y mobiliario 3 a <span class=\"lsa\">20</span> Otro inmovilizado 3 a 20 Respecto a los activos sujetos a revers<span class=\"__1 _3\"></span>i\u00f3n en el contexto de c<span class=\"__1 _3\"></span>oncesiones portuarias cuya vida \u00fatil es superior al per\u00edodo concesional, se utiliza como vida \u00fatil del activo <span class=\"__1 _4\"></span>este \u00faltimo<span class=\"ls18\">. </span> El <span class=\"__1 _3\"></span>valor residual <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>la vida <span class=\"__1 _3\"></span>\u00fatil de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos se <span class=\"__1 _21\"></span>revisan, y <span class=\"__1 _3\"></span>ajustan si <span class=\"__1 _21\"></span>es necesario, en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>fecha <span class=\"__1 _3\"></span>de cada balance<span class=\"__1 _4c\"> </span>Cuando el importe en libros de un activo es superior a su importe recu<span class=\"__1 _4\"></span>perable estimado, su importe<span class=\"__1 _3\"></span> en libros se reduce de forma inmediata hasta su importe recuperable (Nota 2.9<span class=\"ls31\">)<span class=\"__1 _4c\"> </span></span><span class=\"ls31\">.</span> Las p\u00e9rdidas y ganancias por la venta de inmovilizado material se calculan comparando los i<span class=\"__1 _3\"></span>ngresos obtenidos co<span class=\"__1 _3\"></span>n el <span class=\"__1 _3\"></span>importe <span class=\"__1 _21\"></span>en libros <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>reconocen con <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>cuenta de <span class=\"__1 _21\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>g<span class=\"__1 _4\"></span>anancias consolidada en<span class=\"ls0_1\"> <span class=\"ff8\">\u201c</span>Resultado por enajenaciones del inmovilizado<span class=\"ff8\">\u201d</span>. </span>Los <span class=\"__1 _7\"></span>trabajos <span class=\"__1 _4\"></span>realizado<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>movilizado <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>coste <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>ducci\u00f3n <span class=\"__1 _4\"></span>y figuran como ingreso en la cuenta de p\u00e9rdidas y ganancias consolidada<span class=\"ls18\">. </span> Los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>intereses <span class=\"__1 _4\"></span>deben <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>reconocidos <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncurren, salvo si fueran capitalizables.  En este sentido, se consideran capitalizables:<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Cuando<span class=\"__1 _4\"></span> los costes por <span class=\"__1 _4\"></span>intereses sean di<span class=\"__1 _4\"></span>rectamente atribuibles a la adq<span class=\"__1 _4\"></span>uisici\u00f3n, construcci\u00f3n </span></span>o <span class=\"__1 _3\"></span>producci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>activos ap<span class=\"__1 _3\"></span>tos, <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>son aq<span class=\"__1 _3\"></span>uellos <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>ne<span class=\"__1 _4\"></span>cesariamente <span class=\"__1 _21\"></span>requieren <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un <span class=\"__1 _21\"></span>pe<span class=\"__1 _4\"></span>riod<span class=\"__1 _3\"></span>o de tiempo sustancial antes de estar preparados para el uso prev<span class=\"__1 _3\"></span>isto.<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Siempre<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>sea <span class=\"__1 _7\"></span>probable <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>generen <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>econ\u00f3micos <span class=\"__1 _7\"></span>futuros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>empresa <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>que </span></span>puedan ser valorados con suficiente fiabilidad.<span class=\"__1 _4c\"> </span>2.7.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">I<span class=\"__1 _4\"></span>nversiones inmobiliarias </span>Las <span class=\"__1 _29\"></span>in<span class=\"__1 _4\"></span>versiones <span class=\"__1 _29\"></span>inmobiliarias, <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>comprenden <span class=\"__1 _21\"></span>terrenos <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>strucciones <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>propied<span class=\"__1 _4\"></span>ad, <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>mantienen para la obtenci\u00f3n de plusval\u00edas a largo plazo y no est\u00e1n ocupados por el Grupo<span class=\"ls1d\">. <span class=\"__1 _4\"></span></span> Se<span class=\"ls0_1\"> <span class=\"__1 _7\"></span>reali<span class=\"__1 _4\"></span>zar\u00e1n <span class=\"__1 _7\"></span>transferencias <span class=\"__1 _7\"></span>a, <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de, <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>versiones <span class=\"__1 _7\"></span>inmobil<span class=\"__1 _4\"></span>iarias <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>exist<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>uso </span>evidenciado por:<span class=\"__1 _4c\"> </span> \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">El <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>nicio <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>ocup<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>propietario, <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _7\"></span>transferenci<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>una<span class=\"__1 _7\"></span> </span></span>inversi\u00f3n inmobiliaria a una instalaci\u00f3n ocupada por el due\u00f1o;<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">El <span class=\"__1 _4\"></span>fin <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>cupaci\u00f3n por <span class=\"__1 _4\"></span>parte <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>due\u00f1o, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>caso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>transferencia <span class=\"__1 _4\"></span>de una <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nstalaci\u00f3n </span></span>ocupada por el propietario a una inversi\u00f3n inmobiliaria;<span class=\"__1 _4\"></span> Con <span class=\"__1 _7\"></span>posterioridad <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _1f\"></span>inicial <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _7\"></span>activo, <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>stos <span class=\"__1 _7\"></span>elementos <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>contabilizan <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>su coste <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adquisici\u00f3n <span class=\"__1 _7\"></span>menos l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>amorti<span class=\"__1 _4\"></span>zaci\u00f3n <span class=\"__1 _4\"></span>acumulada <span class=\"__1 _7\"></span>y,<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>caso, <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>mulado <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as p\u00e9rdidas por deterioro del valor reconocid<span class=\"__1 _4\"></span>as (Nota 2.9).<span class=\"ff1_1\"> </span>2.8.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">De<span class=\"__1 _4\"></span>rechos de uso sobre activos alquilados y deuda financiera asociada<span class=\"ff1_1\"> </span></span>Los <span class=\"__1 _21\"></span>derechos <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>uso <span class=\"__1 _3\"></span>sobre <span class=\"__1 _29\"></span>activos <span class=\"__1 _21\"></span>alquilados <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>financiera <span class=\"__1 _21\"></span>asociada <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>mismos <span class=\"__1 _21\"></span>representan el<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>recho <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"></span>usar <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>cuesti\u00f3n <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>obligaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>h<span class=\"__1 _4\"></span>acer <span class=\"__1 _1f\"></span>pagos <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>virtud <span class=\"__1 _17\"> </span>del <span class=\"__1 _1f\"></span>contrato <span class=\"__1 _17\"> </span>de<span class=\"__1 _3\"></span> </span>arrendamiento, <span class=\"__1 _7\"></span>respectivamente. <span class=\"__1 _7\"></span>Estos, <span class=\"__1 _7\"></span>tal <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span>scribe <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>N<span class=\"__1 _3\"></span>ota <span class=\"__1 _7\"></span>6 <span class=\"__1 _7\"></span>i) <span class=\"__1 _7\"></span>figuran <span class=\"__1 _7\"></span>clasificados dentro del ep\u00edgrafe del Inmovilizado material, atendiendo a su naturaleza. Los <span class=\"__1 _2e\"> </span>activos <span class=\"__1 _23\"> </span>por <span class=\"__1 _2e\"> </span>derecho <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>uso<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>sobre <span class=\"__1 _2e\"> </span>activos <span class=\"__1 _2e\"> </span>alquil<span class=\"__1 _4\"></span>ados <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>valoran <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>coste <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>comprende <span class=\"__1 _2e\"> </span>lo siguiente: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1 lsa\">el<span class=\"ls0_1\"> importe de la valoraci\u00f3n inicial del pasivo por arrendamiento<span class=\"__1 _4\"></span>  </span></span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">cualquier <span class=\"__1 _29\"></span>pago<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>arrendamiento <span class=\"__1 _29\"></span>h<span class=\"__1 _4\"></span>echo <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>antes <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>comienzo, <span class=\"__1 _21\"></span>menos <span class=\"__1 _29\"></span>cualquier<span class=\"__1 _4\"></span> </span>incentivo por arrendamiento recibido - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">cualquier coste directo inicial, y </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">una estimaci\u00f3n de los costes de desmantelamiento <span class=\"ls15\">o </span>costes de restauraci\u00f3n a incurrir,  </span>Los activos por <span class=\"__1 _3\"></span>derecho de uso <span class=\"__1 _3\"></span>se amortizan de forma <span class=\"__1 _3\"></span>lineal durante la vida <span class=\"__1 _3\"></span>\u00fatil del activo o <span class=\"__1 _3\"></span>el plazo de<span class=\"ls0_1\"> arrendamiento, el menor de los dos<span class=\"__1 _4c\"> </span></span>La deuda financiera <span class=\"__1 _4\"></span>asociada al derecho de uso<span class=\"__1 _4\"></span> de los activos alquilados in<span class=\"__1 _4\"></span>cluye el valor actual neto de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pago<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>arrendamiento. <span class=\"__1 _4\"></span>Esto<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>figuran <span class=\"__1 _4\"></span>clasificados <span class=\"__1 _4\"></span>den<span class=\"__1 _4\"></span>tro de<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>subep\u00edgrafe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Otros <span class=\"__1 _4\"></span>pasivos financieros. Los <span class=\"__1 _2e\"> </span>pagos <span class=\"__1 _2e\"> </span>por <span class=\"__1 _23\"> </span>arrendamiento <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>descuentan <span class=\"__1 _2e\"> </span>usando <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>tipo <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>cremental <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span>deudamiento <span class=\"__1 _16\"> </span>del arrendatario, <span class=\"__1 _21\"></span>siendo <span class=\"__1 _21\"></span>\u00e9ste <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>ti<span class=\"__1 _4\"></span>po <span class=\"__1 _29\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>arrendatario <span class=\"__1 _21\"></span>individual <span class=\"__1 _21\"></span>tendr\u00eda <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>pagar <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>pedi<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>restados<span class=\"__1 _3\"></span> los <span class=\"__1 _1f\"></span>fondos <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>ecesarios <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>obten<span class=\"__1 _4\"></span>er <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>activo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>valor <span class=\"__1 _7\"></span>similar <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>activo <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _7\"></span>derecho <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>uso <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>un entorno econ\u00f3mico similar con t\u00e9<span class=\"__1 _4\"></span>rminos, garant\u00edas y condiciones similares. El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _7\"></span>expuesto <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>potenci<span class=\"__1 _4\"></span>ales <span class=\"__1 _7\"></span>incrementos <span class=\"__1 _4\"></span>futuros <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>pagos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>ar<span class=\"__1 _3\"></span>rendamiento <span class=\"__1 _7\"></span>basado en <span class=\"__1 _4\"></span>un \u00edndice<span class=\"__1 _4\"></span> o<span class=\"__1 _4\"></span> tipo, qu<span class=\"__1 _4\"></span>e no e<span class=\"__1 _4\"></span>st\u00e1n incl<span class=\"__1 _4\"></span>uidos en <span class=\"__1 _4\"></span>el p<span class=\"__1 _4\"></span>asivo por <span class=\"__1 _4\"></span>arrendamiento hasta <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>tienen e<span class=\"__1 _4\"></span>fecto.<span class=\"__1 _3\"></span> En <span class=\"__1 _4\"></span>ese <span class=\"__1 _7\"></span>momento, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>arrendamiento <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>eval\u00faa <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>nu<span class=\"__1 _4\"></span>evo <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>ajusta <span class=\"__1 _4\"></span>contra <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>activo <span class=\"__1 _7\"></span>por derecho de uso. Los <span class=\"__1 _1f\"></span>pagos <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>arrendamiento <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>asignan <span class=\"__1 _1f\"></span>entre <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>rincipal <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>coste <span class=\"__1 _1f\"></span>financiero. <span class=\"__1 _1f\"></span>El <span class=\"__1 _1f\"></span>coste <span class=\"__1 _1f\"></span>financiero <span class=\"__1 _1f\"></span>se carga a <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>durante el <span class=\"__1 _4\"></span>per\u00edodo <span class=\"__1 _4\"></span>de arrendamiento<span class=\"__1 _4\"></span> de <span class=\"__1 _4\"></span>forma que <span class=\"__1 _4\"></span>produzcan un<span class=\"__1 _4\"></span> tipo <span class=\"__1 _4\"></span>de int<span class=\"__1 _4\"></span>er\u00e9s peri\u00f3dico constante sobre el saldo restante del pasivo para cada per\u00edodo.<span class=\"__1 _4c\"> </span>El pl<span class=\"__1 _4\"></span>azo de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>arrendamientos <span class=\"__1 _4\"></span>se determina como <span class=\"__1 _4\"></span>el per\u00edodo<span class=\"__1 _4\"></span> no cancelable<span class=\"__1 _4\"></span><span class=\"ls18\">, <span class=\"__1 _4\"></span></span>conjuntamente con<span class=\"__1 _4\"></span> los periodos de <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>novaci\u00f3n op<span class=\"__1 _3\"></span>cionales, si <span class=\"__1 _21\"></span>es razonablemente <span class=\"__1 _3\"></span>cierto que <span class=\"__1 _3\"></span>el Grupo vaya <span class=\"__1 _21\"></span>a<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>ejercerlos, y <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s periodos <span class=\"__1 _1a\"> </span>posteriores <span class=\"__1 _20\"> </span>a <span class=\"__1 _1a\"> </span>una <span class=\"__1 _20\"> </span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>finalizaci\u00f3n <span class=\"__1 _20\"> </span>opcion<span class=\"__1 _4\"></span>al, <span class=\"__1 _20\"> </span>si <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>razonablemente <span class=\"__1 _20\"> </span>cierto <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>el arrendatario no vaya a cancelar el contrato de forma anticipada<span class=\"__1 _4\"></span><span class=\"ls18\">. </span> 2.9.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">P\u00e9rd<span class=\"__1 _4\"></span>idas por deterioro de valor de los activos no financieros </span>En <span class=\"__1 _3\"></span>cada <span class=\"__1 _3\"></span>cierre el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>revisa <span class=\"__1 _3\"></span>los activos <span class=\"__1 _3\"></span>sujetos <span class=\"__1 _21\"></span>a amortizaci\u00f3n para <span class=\"__1 _21\"></span>verificar si <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>xiste <span class=\"__1 _3\"></span>alg\u00fan s<span class=\"__1 _3\"></span>uceso o cambi<span class=\"__1 _4\"></span>o en<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>circunstancias qu<span class=\"__1 _4\"></span>e indi<span class=\"__1 _4\"></span>que que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe en <span class=\"__1 _4\"></span>libros <span class=\"__1 _4\"></span>puede <span class=\"__1 _4\"></span>no ser <span class=\"__1 _4\"></span>recuperable <span class=\"__1 _7\"></span>y, <span class=\"__1 _4\"></span>en caso <span class=\"__1 _20\"> </span>de  q<span class=\"__1 _3\"></span>ue <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>h<span class=\"__1 _4\"></span>ubiera, <span class=\"__1 _20\"> </span>comprueba, <span class=\"__1 _20\"> </span>mediante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _20\"> </span>denominado<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>\u201ctest <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro\u201d, <span class=\"__1 _20\"> </span>la  p<span class=\"__1 _3\"></span>osible<span class=\"__1 _4c\"> </span>existencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>reduzcan <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>cuperable <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>dichos <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>importe inferior al de su valor en libros. El <span class=\"__1 _17\"> </span>importe <span class=\"__1 _17\"> </span>recuperable <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>determina <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>mayor <span class=\"__1 _1f\"></span>importe <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _17\"> </span>menos <span class=\"__1 _17\"> </span>los costes de venta y el valor en uso.  Los <span class=\"__1 _17\"> </span>valore<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>uso <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>cal<span class=\"__1 _4\"></span>culan <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _17\"> </span>cada <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>nidad <span class=\"__1 _17\"> </span>gen<span class=\"__1 _4\"></span>eradora <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>fectivo, <span class=\"__1 _17\"> </span>si <span class=\"__1 _16\"> </span>bien <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>caso <span class=\"__1 _17\"> </span>de inmovilizaciones materiales,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>siempre que sea <span class=\"__1 _3\"></span>posible, <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>c\u00e1lculos de <span class=\"__1 _3\"></span>deterioro <span class=\"__1 _21\"></span>se efect\u00faan <span class=\"__1 _3\"></span>elemento a elemento, de forma individualizada. Para <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>determinaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _17\"> </span>industriales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Duro <span class=\"__1 _1f\"></span>Felguera <span class=\"__1 _1f\"></span>Cald<span class=\"__1 _4\"></span>erer\u00eda<span class=\"__1 _3\"></span> Pesada<span class=\"ls18\">, </span>S.<span class=\"__1 _4\"></span>A.U. y<span class=\"__1 _4\"></span> para <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos<span class=\"__1 _4\"></span> i<span class=\"__1 _4\"></span>nmobiliarios <span class=\"__1 _4\"></span>principalmente d<span class=\"__1 _4\"></span>ispuestos por <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera, S.A. <span class=\"__1 _4\"></span>y Duro <span class=\"__1 _21\"></span>Felguera <span class=\"__1 _21\"></span>Investment, <span class=\"__1 _29\"></span>S.A.U.<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>utili<span class=\"__1 _4\"></span>za <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>asaciones <span class=\"__1 _29\"></span>reali<span class=\"__1 _4\"></span>zadas <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>expertos i<span class=\"__1 _3\"></span>ndependientes (Nota 4). En <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>caso<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>deba <span class=\"__1 _21\"></span>reconocer una <span class=\"__1 _21\"></span>p\u00e9rdida <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>det<span class=\"__1 _4\"></span>erioro <span class=\"__1 _21\"></span>de u<span class=\"__1 _3\"></span>na <span class=\"__1 _3\"></span>unidad <span class=\"__1 _21\"></span>generadora <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>efectivo<span class=\"__1 _3\"></span> a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>hubiese <span class=\"__1 _4\"></span>asign<span class=\"__1 _4\"></span>ado <span class=\"__1 _4\"></span>todo <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>parte <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>Fondo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>Comercio, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reduce <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>primer <span class=\"__1 _7\"></span>lugar <span class=\"__1 _4\"></span>el valor <span class=\"__1 _17\"> </span>contable <span class=\"__1 _16\"> </span>del <span class=\"__1 _17\"> </span>Fondo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Comercio <span class=\"__1 _16\"> </span>correspondiente <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>dich<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>unidad. <span class=\"__1 _17\"> </span>Si<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>deterioro <span class=\"__1 _16\"> </span>supera <span class=\"__1 _17\"> </span>el importe <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>\u00e9ste, <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>segundo <span class=\"__1 _7\"></span>lugar, <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reduce, <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>roporci\u00f3n <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable, <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>resto <span class=\"__1 _1f\"></span>de activos de <span class=\"__1 _4\"></span>la unidad gene<span class=\"__1 _4\"></span>radora de efectivo, hasta el <span class=\"__1 _4\"></span>l\u00edmite del<span class=\"__1 _4\"></span> mayor valor entre l<span class=\"__1 _4\"></span>os siguientes: su valor razonable menos los costes de venta, su valor en uso y cero. Cuando una <span class=\"__1 _3\"></span>p\u00e9rdida por <span class=\"__1 _3\"></span>deterioro d<span class=\"__1 _3\"></span>e valor <span class=\"__1 _3\"></span>revierte po<span class=\"__1 _3\"></span>steriormente (circunstancia <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o permitida <span class=\"__1 _3\"></span>en el caso espec\u00edfico <span class=\"__1 _3\"></span>del Fondo <span class=\"__1 _3\"></span>de Comercio), el <span class=\"__1 _3\"></span>importe en <span class=\"__1 _3\"></span>libros del act<span class=\"__1 _3\"></span>ivo o de <span class=\"__1 _3\"></span>la unidad g<span class=\"__1 _3\"></span>eneradora de<span class=\"__1 _3\"></span> efectivo <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncrementa <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>estimaci\u00f3n <span class=\"__1 _4\"></span>revisada <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>recuperable, <span class=\"__1 _7\"></span>pero <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>modo <span class=\"__1 _7\"></span>que<span class=\"__1 _3\"></span> el <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _4\"></span>incrementado <span class=\"__1 _4\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>supere <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>habr\u00eda <span class=\"__1 _4\"></span>determinado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>no<span class=\"__1 _4c\"> </span>haberse <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>nin<span class=\"__1 _4\"></span>guna <span class=\"__1 _4\"></span>p\u00e9rdi<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>ant<span class=\"__1 _4\"></span>eriores. <span class=\"__1 _4\"></span>Di<span class=\"__1 _4\"></span>cha <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>una p\u00e9rdida por deterioro de valor se reconoce como ingreso<span class=\"__1 _4c\"> </span>. 2.10.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Activos no corrientes y grupos enajenables de elementos mantenidos para la venta  </span>El <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>clasifica <span class=\"__1 _21\"></span>como <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>no <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>rriente <span class=\"__1 _29\"></span>(o <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>grupo <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span>ajenable <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>elementos) <span class=\"__1 _21\"></span>como <span class=\"__1 _21\"></span>mantenido para l<span class=\"__1 _4\"></span>a venta, <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>su imp<span class=\"__1 _4\"></span>orte en <span class=\"__1 _4\"></span>libros <span class=\"__1 _4\"></span>se re<span class=\"__1 _4\"></span>cuperar\u00e1 <span class=\"__1 _4\"></span>fundamentalmente <span class=\"__1 _4\"></span>a trav\u00e9s <span class=\"__1 _4\"></span>de u<span class=\"__1 _4\"></span>na tran<span class=\"__1 _4\"></span>sacci\u00f3n de venta, en lugar de por su uso continuado. Para <span class=\"__1 _20\"> </span>apli<span class=\"__1 _4\"></span>car <span class=\"__1 _20\"> </span>la <span class=\"__1 _1a\"> </span>clasificaci\u00f3n <span class=\"__1 _20\"> </span>ante<span class=\"__1 _4\"></span>rior, <span class=\"__1 _20\"> </span>el <span class=\"__1 _1a\"> </span>activo <span class=\"__1 _20\"> </span>(o <span class=\"__1 _1a\"> </span>grupo <span class=\"__1 _20\"> </span>en<span class=\"__1 _4\"></span>ajenable <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>elemento<span class=\"__1 _4\"></span>s) <span class=\"__1 _20\"> </span>debe <span class=\"__1 _1a\"> </span>estar disponible, <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>sus <span class=\"__1 _23\"> </span>condi<span class=\"__1 _4\"></span>ciones <span class=\"__1 _2e\"> </span>actuales, <span class=\"__1 _23\"> </span>para <span class=\"__1 _2e\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>venta <span class=\"__1 _23\"> </span>inmediata, <span class=\"__1 _23\"> </span>sujeto <span class=\"__1 _23\"> </span>exclusivamente <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>los t\u00e9rminos <span class=\"__1 _4\"></span>usuales <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>habituales <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>venta <span class=\"__1 _4\"></span>de estos <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>(o <span class=\"__1 _4\"></span>gru<span class=\"__1 _4\"></span>pos <span class=\"__1 _4\"></span>enajenables <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>elementos), y su venta debe ser altamente probable.  Para que <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>venta <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>altamente <span class=\"__1 _4\"></span>probable, l<span class=\"__1 _4\"></span>a Dire<span class=\"__1 _4\"></span>cci\u00f3n, debe<span class=\"__1 _4\"></span> estar <span class=\"__1 _4\"></span>comprometida <span class=\"__1 _4\"></span>por u<span class=\"__1 _4\"></span>n pl<span class=\"__1 _4\"></span>an para vender <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>activo <span class=\"__1 _1f\"></span>(o <span class=\"__1 _1f\"></span>grupo <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>najenable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>elementos), <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>deb<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>haberse <span class=\"__1 _1f\"></span>iniciado <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>forma <span class=\"__1 _1f\"></span>acti<span class=\"__1 _4\"></span>va <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span> programa <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span>encontrar <span class=\"__1 _21\"></span>un <span class=\"__1 _3\"></span>comprador <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>completar <span class=\"__1 _21\"></span>dicho <span class=\"__1 _3\"></span>plan. <span class=\"__1 _21\"></span>Ade<span class=\"__1 _4\"></span>m\u00e1s, <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>venta <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _21\"></span>(o <span class=\"__1 _3\"></span>grupo enajenable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>lementos) <span class=\"__1 _7\"></span>debe <span class=\"__1 _7\"></span>negociarse <span class=\"__1 _7\"></span>activamente <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>precio <span class=\"__1 _7\"></span>razonable, <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>su<span class=\"__1 _3\"></span> valor <span class=\"__1 _16\"> </span>razonable <span class=\"__1 _2e\"> </span>actual. <span class=\"__1 _16\"> </span>Asimismo, <span class=\"__1 _2e\"> </span>debe <span class=\"__1 _16\"> </span>esperarse <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>venta <span class=\"__1 _16\"> </span>cumpla <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>con<span class=\"__1 _4\"></span>diciones <span class=\"__1 _16\"> </span>para <span class=\"__1 _16\"> </span>su<span class=\"__1 _4c\"> </span>reconocimiento <span class=\"__1 _1f\"></span>completo <span class=\"__1 _1f\"></span>(inclui<span class=\"__1 _4\"></span>da <span class=\"__1 _1f\"></span>cualquier <span class=\"__1 _1f\"></span>autorizaci\u00f3n <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>condicione <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>venta)<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>dentro <span class=\"__1 _17\"></span>del <span class=\"__1 _1f\"></span>a\u00f1o siguiente a la fecha de clasificaci\u00f3n. Cuando <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>cumplan <span class=\"__1 _21\"></span>los criterios <span class=\"__1 _21\"></span>est<span class=\"__1 _4\"></span>ablecidos <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e1rrafo <span class=\"__1 _21\"></span>ant<span class=\"__1 _4\"></span>erior, <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>el plan <span class=\"__1 _21\"></span>de venta <span class=\"__1 _21\"></span>impli<span class=\"ls1a\">ca</span> la <span class=\"__1 _21\"></span>p\u00e9rdi<span class=\"__1 _4\"></span>da<span class=\"__1 _3\"></span> de <span class=\"__1 _16\"> </span>control <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _17\"> </span>dependiente <span class=\"__1 _16\"> </span>clasificar\u00e1 <span class=\"__1 _16\"> </span>todos <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>esa <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>ependiente <span class=\"__1 _16\"> </span>como mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>venta, <span class=\"__1 _7\"></span>independientemente <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>retenga <span class=\"__1 _7\"></span>despu\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>una participaci\u00f3n no dominante en su anterior dependiente. Estos acti<span class=\"__1 _4\"></span>vos o <span class=\"__1 _4\"></span>grupos enajenables <span class=\"__1 _4\"></span>se valoran po<span class=\"__1 _4\"></span>r su valor <span class=\"__1 _4\"></span>contable o <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>valor razonable <span class=\"__1 _4\"></span>deducidos los costes necesarios para la venta, el menor.<span class=\"__1 _4c\"> </span> Los <span class=\"__1 _21\"></span>activos <span class=\"__1 _21\"></span>clasifi<span class=\"__1 _4\"></span>cados <span class=\"__1 _29\"></span>como <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>corrientes <span class=\"__1 _21\"></span>mantenidos <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>venta <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>amo<span class=\"__1 _4\"></span>rtizan, <span class=\"__1 _21\"></span>pero <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>fecha de cada <span class=\"__1 _21\"></span>estado de <span class=\"__1 _3\"></span>situaci\u00f3n <span class=\"__1 _3\"></span>financiera se <span class=\"__1 _21\"></span>reali<span class=\"__1 _4\"></span>zan <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>rrespondientes <span class=\"__1 _3\"></span>correcciones <span class=\"__1 _3\"></span>valorativas <span class=\"__1 _3\"></span>para que el valor contable no exceda el valor razonable menos los costes de venta.  Los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>gastos <span class=\"__1 _4\"></span>generados <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>grupos <span class=\"__1 _7\"></span>enajenables <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>elementos, mantenidos  para  la  venta,<span class=\"__1 _3\"></span>  que  no  cumplen  los  requisitos  para <span class=\"__1 _1a\"> </span>calificarlo<span class=\"__1 _4\"></span>s <span class=\"__1 _1a\"> </span>como  operaciones interrumpidas, <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reconocen <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>partida <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>cuenta <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ganan<span class=\"__1 _4\"></span>cias <span class=\"__1 _1f\"></span>consolidada <span class=\"__1 _17\"> </span>que corresponda seg\u00fan su naturaleza. Al <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>ejerci<span class=\"__1 _4\"></span>cio, <span class=\"__1 _1f\"></span>si <span class=\"__1 _1f\"></span>bien <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>encuentra <span class=\"__1 _7\"></span>comp<span class=\"__1 _4\"></span>rometido <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>plan <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>venta <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> algunos activos i<span class=\"__1 _4\"></span>nmobiliarios, al no consi<span class=\"__1 _4\"></span>derarse la venta de est<span class=\"__1 _4\"></span>os activos altamente pro<span class=\"__1 _4\"></span>bable, a un precio <span class=\"__1 _17\"> </span>razonable, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>laci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"> </span>su <span class=\"__1 _1f\"></span>valor <span class=\"__1 _17\"> </span>razonable <span class=\"__1 _1f\"></span>actual, <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>un <span class=\"__1 _17\"> </span>plazo <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>tiempo <span class=\"__1 _17\"></span>inferior <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>12 meses, <span class=\"__1 _7\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>ha <span class=\"__1 _7\"></span>procedido <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _1f\"></span>clasificaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>como <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>corrientes <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>grupos <span class=\"__1 _7\"></span>enajenables <span class=\"__1 _1f\"></span>de elementos mantenidos para la venta. 2.11.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Activos financieros </span>2.11.1<span class=\"ff4\"> <span class=\"__1 _22\"> </span></span>Reconocimiento inicial y valoraci\u00f3n  Los act<span class=\"__1 _4\"></span>ivos fin<span class=\"__1 _4\"></span>ancieros se <span class=\"__1 _4\"></span>regi<span class=\"__1 _4\"></span>stran ini<span class=\"__1 _4\"></span>cialmente a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>de adq<span class=\"__1 _4\"></span>uisici\u00f3n, <span class=\"__1 _4\"></span>incluyendo <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>costes de la operaci\u00f3n. Los activos financieros mantenidos por las sociedades del Grupo<span class=\"__1 _4\"></span> se clasifican como: a) activos financieros a valor razonable con cambios en resultados;<span class=\"__1 _4c\"> </span>b) cr\u00e9ditos y cuentas a cobrar (activos financieros a coste amortizado); y c) activos financieros a valor razonable con cambio en Otro resultado global. La <span class=\"__1 _3\"></span>Direcci\u00f3n determina <span class=\"__1 _3\"></span>la clasificaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las inversiones <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>el momento <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>su <span class=\"__1 _3\"></span>reconocimiento <span class=\"__1 _3\"></span>inicial y revisa <span class=\"__1 _3\"></span>la clasificaci\u00f3n en <span class=\"__1 _21\"></span>cada fecha de cierre <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>ejercicio, atendiendo <span class=\"__1 _3\"></span>principalmente a <span class=\"__1 _3\"></span>un modelo<span class=\"__1 _3\"></span> de negocio donde el objetivo prin<span class=\"__1 _4\"></span>cipal es el cobro de los flu<span class=\"__1 _4\"></span>jo<span class=\"__1 _4\"></span>s de efectivo contractuales, por ello, la mayor\u00eda de los activos financieros del Grupo se encuentran en la categor\u00eda de Coste amortizado. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Activos financieros a valor razonable con cambios en resultados </span></span>En <span class=\"__1 _17\"> </span>esta <span class=\"__1 _16\"> </span>categor\u00eda <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>reco<span class=\"__1 _4\"></span>gen <span class=\"__1 _17\"> </span>t<span class=\"__1 _4\"></span>anto <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>financieros <span class=\"__1 _17\"> </span>adqui<span class=\"__1 _4\"></span>ridos <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>negociaci\u00f3n <span class=\"__1 _16\"> </span>como aquellos <span class=\"__1 _7\"></span>designados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>inicio. <span class=\"__1 _7\"></span>Un <span class=\"__1 _7\"></span>activo <span class=\"__1 _1f\"></span>financiero <span class=\"__1 _7\"></span>se clasifica <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>esta <span class=\"__1 _1f\"></span>categ<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _1f\"></span>si <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>adquiere <span class=\"__1 _1f\"></span>principalmente <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"></span>el <span class=\"__1 _7\"></span>prop\u00f3sito <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>ven<span class=\"__1 _4\"></span>derse <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>corto plazo <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>design<span class=\"__1 _4\"></span>ado <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Direcci<span class=\"__1 _4\"></span>\u00f3<span class=\"__1 _4\"></span>n. <span class=\"__1 _7\"></span>Los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>tambi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>clasi<span class=\"__1 _4\"></span>fican <span class=\"__1 _7\"></span>como adquiridos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>re\u00fan<span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>requisitos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>ser <span class=\"__1 _1f\"></span>designados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cobertura contable.<span class=\"__1 _4c\"> </span>Se reconocen i<span class=\"__1 _3\"></span>nicial y <span class=\"__1 _3\"></span>posterio<span class=\"__1 _4\"></span>rmente <span class=\"__1 _3\"></span>por su v<span class=\"__1 _3\"></span>alor razonable, <span class=\"__1 _3\"></span>sin incluir los cost<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>la<span class=\"__1 _4\"></span> transacci\u00f3n. Los <span class=\"__1 _4\"></span>sucesivos <span class=\"__1 _7\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>dicho <span class=\"__1 _4\"></span>val<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>\u00ednea <span class=\"__1 _4\"></span>de<span class=\"__1 _7\"></span> beneficios/p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>de activos financieros a valor razonable en la cuenta de p\u00e9rdidas y ganancias consolidada.<span class=\"__1 _4\"></span> El Grupo c<span class=\"__1 _3\"></span>lasifica los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>financieros, diferentes <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los designados a <span class=\"__1 _21\"></span>valor razonable con <span class=\"__1 _3\"></span>cambios en <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>esignados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>otro resultado <span class=\"__1 _21\"></span>global, <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>acue<span class=\"__1 _4\"></span>rd<span class=\"__1 _3\"></span>o <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>modelo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>negocio <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>caracte<span class=\"__1 _4\"></span>r\u00edsticas <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>flujo<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>contractuales.<span class=\"__1 _4\"></span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Cr\u00e9ditos y cuentas a cobrar (Activos financieros a coste amortizado)<span class=\"fc3\"> </span></span></span>Los <span class=\"__1 _2e\"> </span>activos <span class=\"__1 _23\"> </span>financieros <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>vencimiento<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>los <span class=\"__1 _2e\"> </span>pr\u00e9<span class=\"__1 _4\"></span>stamos <span class=\"__1 _16\"> </span>y <span class=\"__1 _23\"> </span>cuentas <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>cobrar <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>valoran <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>\u201ccoste amortizado\u201d.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _2e\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _2e\"> </span>valora <span class=\"__1 _23\"> </span>sus <span class=\"__1 _23\"> </span>activos <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>coste <span class=\"__1 _23\"> </span>amortizado, <span class=\"__1 _23\"> </span>ya <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>objetivo <span class=\"__1 _23\"> </span>del <span class=\"__1 _2e\"> </span>modelo <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>negocio <span class=\"__1 _23\"> </span>es mantenerlos con el fin de cobrar los flujos de efectivo contractuales.  La NII<span class=\"__1 _4\"></span>F 9 <span class=\"__1 _4\"></span>propone do<span class=\"__1 _4\"></span>s enfoques para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>c\u00e1lculo la <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _4\"></span>esperada, en <span class=\"__1 _4\"></span>funci\u00f3n de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>naturaleza d<span class=\"__1 _4\"></span>e los saldos: \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Modelo <span class=\"__1 _17\"> </span>g<span class=\"__1 _4\"></span>eneral <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>tres <span class=\"__1 _17\"> </span>fases: <span class=\"__1 _17\"> </span>apli<span class=\"__1 _4\"></span>cable <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>brar <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>vent<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>o <span class=\"__1 _17\"> </span>prestaci\u00f3n <span class=\"__1 _17\"> </span>de </span></span>servicios <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _23\"> </span>arrendamientos <span class=\"__1 _23\"> </span>con <span class=\"__1 _23\"> </span>componente <span class=\"__1 _23\"> </span>financiero<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>significativo, <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>activos <span class=\"__1 _20\"> </span>por contratos o los compromisos de pr\u00e9stamo y los contratos de garant\u00eda financiera. \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Enfoque<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>simplificado: <span class=\"__1 _4\"></span>apli<span class=\"__1 _4\"></span>cable <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>cobrar <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>ventas <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>restaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>servicios <span class=\"__1 _7\"></span>y </span></span>por arrendamientos sin componente financiero significativo. El Grupo, <span class=\"__1 _4\"></span>aplicando la NIIF 9 <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> 5.5.16 <span class=\"__1 _4\"></span>ha escogido l<span class=\"__1 _4\"></span>a opci\u00f3n de <span class=\"__1 _4\"></span>aplicar mo<span class=\"__1 _4\"></span>delo de p\u00e9rdida esperada simplificado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>cue<span class=\"__1 _4\"></span>ntas <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>merciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>arrendamientos, <span class=\"__1 _21\"></span>as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>activos <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>contratos comerciales p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _21\"></span>que par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>estos act<span class=\"__1 _3\"></span>ivos calc<span class=\"__1 _3\"></span>ula <span class=\"__1 _3\"></span>la p<span class=\"__1 _3\"></span>\u00e9rdida <span class=\"__1 _3\"></span>esperada <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>toda <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>vida d<span class=\"__1 _3\"></span>el act<span class=\"__1 _3\"></span>ivo.<span class=\"__1 _4\"></span> Con <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>fin, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>ablecido <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>ocedimiento <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>uentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>se<span class=\"__1 _3\"></span> deterioran <span class=\"__1 _16\"> </span>cuando <span class=\"__1 _16\"> </span>ya <span class=\"__1 _2e\"> </span>no <span class=\"__1 _16\"> </span>son <span class=\"__1 _16\"> </span>recuperables <span class=\"__1 _16\"> </span>(p\u00e9rdidas <span class=\"__1 _16\"> </span>incu<span class=\"__1 _4\"></span>rridas) <span class=\"__1 _16\"> </span>sino <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>considera <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sibles p\u00e9rdidas <span class=\"__1 _3\"></span>esperadas <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>la evoluci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _21\"></span>credi<span class=\"__1 _4\"></span>ticio <span class=\"__1 _21\"></span>espe<span class=\"__1 _4\"></span>c\u00edfico <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>client<span class=\"__1 _4\"></span>e, su <span class=\"__1 _21\"></span>sector <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>pa\u00eds. Este <span class=\"__1 _7\"></span>modelo <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>tod<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>incluidos <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>comerciales <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>tratos<span class=\"__1 _3\"></span> bajo la NIIF 15 y no comerciales. Para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>c\u00e1lcul<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>desarrollado <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>me<span class=\"__1 _4\"></span>todolog\u00eda <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>saldos <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los activos <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _4\"></span>unos <span class=\"__1 _7\"></span>porcentajes <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>reflejen <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>creditici<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>esperadas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>funci\u00f3n <span class=\"__1 _7\"></span>del perfil crediticio de la cont<span class=\"__1 _4\"></span>rapartida (el cliente, para el caso de los clien<span class=\"__1 _4\"></span>tes y otras cuentas a cobrar), para lo que se ha involucrado a un experto independiente<span class=\"__1 _4c\"> </span>Dichos <span class=\"__1 _4\"></span>porcentajes <span class=\"__1 _4\"></span>reflejan <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>probabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>ocurra <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _4\"></span>de pago <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>porcentaje <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdida, <span class=\"__1 _4\"></span>que, <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>vez <span class=\"__1 _7\"></span>producido <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>impago<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>resulta <span class=\"__1 _7\"></span>finalmente <span class=\"__1 _4\"></span>incobrable. La <span class=\"__1 _22\"> </span>asignaci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _22\"> </span>ratings <span class=\"__1 _22\"> </span>y <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>evolu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>dichos <span class=\"__1 _22\"> </span>porcentajes <span class=\"__1 _2d\"> </span>son <span class=\"__1 _22\"> </span>supervisados <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>el departamento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _1f\"></span>financieros, <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>anual<span class=\"__1 _4\"></span>mente, <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>cada <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejercicio <span class=\"__1 _1f\"></span>actuali<span class=\"__1 _4\"></span>za <span class=\"__1 _1f\"></span>en funci\u00f3n de los riesgos crediticios.  Si <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>dicho <span class=\"__1 _23\"> </span>an\u00e1lisis <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>identifica <span class=\"__1 _2e\"> </span>un <span class=\"__1 _23\"> </span>incremento <span class=\"__1 _2e\"> </span>significativo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _23\"> </span>riesgo <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>reconocido inicialmente, <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>p\u00e9rdida <span class=\"__1 _17\"> </span>esperada <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>calcula <span class=\"__1 _17\"> </span>teni<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>cuenta <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>probabilidad <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>haya <span class=\"__1 _17\"> </span>un incumplimiento durante toda la vida del activo<span class=\"__1 _4\"></span> <span class=\"ls31\">(v</span>er Nota 3b)<span class=\"__1 _4c\"> </span>. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Activos financieros a valor razonable con cambios en patrimonio<span class=\"ff3_1 fs2_1\"> </span></span></span>Los <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>patrimonio <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>reconocen <span class=\"__1 _1f\"></span>inicialmente <span class=\"__1 _1f\"></span>al valor <span class=\"__1 _2b\"> </span>razonable <span class=\"__1 _2b\"> </span>m\u00e1s <span class=\"__1 _2b\"> </span>los <span class=\"__1 _2d\"> </span>co<span class=\"__1 _4\"></span>stes <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>transacci\u00f3n <span class=\"__1 _2b\"> </span>directamente <span class=\"__1 _2b\"> </span>atribuibles <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>compra. <span class=\"__1 _2b\"> </span>Con posterioridad <span class=\"__1 _2e\"> </span>al <span class=\"__1 _23\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>icial, <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _16\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _2e\"> </span>clasif<span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>cados <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>esta <span class=\"__1 _23\"> </span>categor\u00eda, <span class=\"__1 _2e\"> </span>se valoran <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable, <span class=\"__1 _21\"></span>reconociendo <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>p\u00e9rdida <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>ganancia <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>otro <span class=\"__1 _21\"></span>resultado <span class=\"__1 _21\"></span>global, <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>excepci\u00f3n de las p\u00e9rdidas y ganancias por tipo de cambio.<span class=\"__1 _4c\"> </span>En <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>caso <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _17\"> </span>Grupo, <span class=\"__1 _17\"> </span>son <span class=\"__1 _17\"></span>fundamentalmente <span class=\"__1 _17\"></span>aquellas <span class=\"__1 _17\"> </span>participaciones <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>sociedades <span class=\"__1 _17\"></span>que, <span class=\"__1 _1f\"></span>de acuerdo <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>normati<span class=\"__1 _4\"></span>va <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>vigor, <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>se<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _16\"> </span>incluido <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>pe<span class=\"__1 _4\"></span>r\u00edmetro <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>consolidaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los ejercicios 2024 y 2023. Las adquisiciones y enajenaciones de inversiones se reconocen en la fecha de negociaci\u00f3n, es decir, la fecha en<span class=\"__1 _4\"></span> que se compromete a <span class=\"__1 _4\"></span>adquirir o vender <span class=\"__1 _4\"></span>el activo. Los <span class=\"__1 _4\"></span>activos financieros se dan <span class=\"__1 _4\"></span>de baja contable <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>derechos <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>recibir <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>efectiv<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>inversiones <span class=\"__1 _1f\"></span>han <span class=\"__1 _7\"></span>vencid<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>h<span class=\"__1 _4\"></span>an transferido <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>traspasado <span class=\"__1 _23\"> </span>sustancialmente <span class=\"__1 _23\"> </span>todos <span class=\"__1 _23\"> </span>los <span class=\"__1 _2e\"> </span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>ventajas <span class=\"__1 _2e\"> </span>deri<span class=\"__1 _4\"></span>vados <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>su titularidad. No <span class=\"__1 _21\"></span>hay <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>reclasi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _29\"></span>post<span class=\"__1 _4\"></span>erior <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bene<span class=\"__1 _4\"></span>ficios <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>p\u00e9rdidas <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>resultados <span class=\"__1 _21\"></span>despu\u00e9s de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>baja <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>inversi\u00f3<span class=\"__1 _4\"></span>n. <span class=\"__1 _4\"></span>Las <span class=\"__1 _4\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _4\"></span>(y <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>erioro) <span class=\"__1 _4\"></span>en instrumentos de pat<span class=\"__1 _4\"></span>rimonio valorados a valor <span class=\"__1 _4\"></span>razonab<span class=\"__1 _4\"></span>le con<span class=\"__1 _4\"></span> cambios en o<span class=\"__1 _4\"></span>tro resultado global <span class=\"__1 _4\"></span>no se informan por separado de otros cambios en el valor razonable. 2.11.2<span class=\"ff4\"> <span class=\"__1 _22\"> </span></span>Baja de los activos financieros El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>aplica <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>criterios <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>baja <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>ciero <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a una parte <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>grupo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>activos fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _4\"></span>similares <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>activo <span class=\"__1 _4\"></span>financiero <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>a u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>grupo <span class=\"__1 _7\"></span>de act<span class=\"__1 _4\"></span>ivos financieros similares.  Los <span class=\"__1 _17\"> </span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>financieros <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>dan <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>baja <span class=\"__1 _16\"> </span>contable <span class=\"__1 _17\"> </span>cuando <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>derechos <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>cibir <span class=\"__1 _17\"> </span>flujos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>efect<span class=\"__1 _4\"></span>ivo relacionados <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>mismos <span class=\"__1 _22\"> </span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _2d\"> </span>vencido <span class=\"__1 _22\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>se <span class=\"__1 _22\"> </span>han<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>transferido <span class=\"__1 _22\"> </span>y <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2b\"> </span>Grupo <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>traspasado sustancialmente <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>rie<span class=\"__1 _4\"></span>sgos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ben<span class=\"__1 _4\"></span>eficios <span class=\"__1 _7\"></span>deri<span class=\"__1 _4\"></span>vados <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>su <span class=\"__1 _7\"></span>tit<span class=\"__1 _4\"></span>ularidad. <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>baja <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos financieros <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>aquellas <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>rcunstancias <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>retiene <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>contractuales <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>recib<span class=\"__1 _4\"></span>ir los <span class=\"__1 _23\"> </span>flujos <span class=\"__1 _23\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>efectivo, <span class=\"__1 _23\"> </span>s\u00f3lo <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>pro<span class=\"__1 _4\"></span>duce <span class=\"__1 _2e\"> </span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>asumido <span class=\"__1 _20\"> </span>obligaciones <span class=\"__1 _23\"> </span>contractuales <span class=\"__1 _23\"> </span>que determinan el <span class=\"__1 _3\"></span>pago de <span class=\"__1 _3\"></span>dichos <span class=\"__1 _3\"></span>flujos a uno <span class=\"__1 _3\"></span>o m\u00e1s <span class=\"__1 _3\"></span>perceptores <span class=\"__1 _3\"></span>y se <span class=\"__1 _3\"></span>cumplen los <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>guientes requ<span class=\"__1 _3\"></span>isitos:<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">El pago de los flujos de efectivo se encuentra condicionado a su cobro previo; </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">El Grupo no puede proceder a la venta o pignoraci\u00f3n del activo financiero; y </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">Los <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>efectivo <span class=\"__1 _1f\"></span>cobrados <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>nombre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>eventuales <span class=\"__1 _1f\"></span>perceptores <span class=\"__1 _1f\"></span>son <span class=\"__1 _7\"></span>remi<span class=\"__1 _4\"></span>tidos <span class=\"__1 _1f\"></span>sin </span></span>retraso <span class=\"__1 _1a\"> </span>significativo, <span class=\"__1 _20\"> </span>no <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>ncontr\u00e1ndose <span class=\"__1 _20\"> </span>capacitado <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span>  Grupo <span class=\"__1 _20\"> </span>para <span class=\"__1 _20\"> </span>reinvertir <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _20\"> </span>flujos <span class=\"__1 _1a\"> </span>de efectivo.  Se  except\u00faa  de <span class=\"__1 _1a\"> </span>la  aplicaci\u00f3<span class=\"__1 _4\"></span>n  de  es<span class=\"__1 _3\"></span>te  criterio  a  las  inversiones  en <span class=\"__1 _1a\"> </span>efectivo  o equivalentes <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>fectuadas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _21\"></span>du<span class=\"__1 _4\"></span>rante <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>peri<span class=\"__1 _4\"></span>odo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>liquidaci\u00f3n <span class=\"__1 _21\"></span>comprendido entre <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>cobro <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>remi<span class=\"__1 _4\"></span>si\u00f3n <span class=\"__1 _21\"></span>pactada <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>perceptores <span class=\"__1 _21\"></span>eventuales, <span class=\"__1 _21\"></span>sie<span class=\"__1 _4\"></span>mpre que los intereses devengados se atribuyan a los eventuales perceptores<span class=\"__1 _4c\"> </span>En <span class=\"__1 _1f\"></span>aque<span class=\"__1 _4\"></span>llos <span class=\"__1 _1f\"></span>casos <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _1f\"></span>cede <span class=\"__1 _17\"> </span>un <span class=\"__1 _1f\"></span>activo <span class=\"__1 _17\"> </span>financiero <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>totalidad, <span class=\"__1 _1f\"></span>pero <span class=\"__1 _17\"> </span>retiene <span class=\"__1 _1f\"></span>el derecho <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>administraci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>activo <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciero a <span class=\"__1 _4\"></span>cambi<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>comisi\u00f3n, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>activo <span class=\"__1 _4\"></span>o pasivo correspondiente a la prestaci\u00f3n de dicho servicio. Si la contraprestaci\u00f3n recibida es infer<span class=\"__1 _4\"></span>ior a los <span class=\"__1 _4\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncurrir <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>prestaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>servicio <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>un importe equivalente <span class=\"__1 _21\"></span>a las <span class=\"__1 _3\"></span>oblig<span class=\"__1 _4\"></span>aciones <span class=\"__1 _3\"></span>contra\u00eddas <span class=\"__1 _3\"></span>valoradas <span class=\"__1 _3\"></span>a v<span class=\"__1 _3\"></span>alor razonable. <span class=\"__1 _3\"></span>Si <span class=\"__1 _3\"></span>la contraprestaci\u00f3<span class=\"__1 _3\"></span>n por el servi<span class=\"__1 _4\"></span>cio es superior a la que <span class=\"__1 _4\"></span>resultar\u00eda de aplicar una re<span class=\"__1 _4\"></span>muneraci\u00f3n adecuada se reconoce un activo por los derechos de administraci\u00f3n.  En <span class=\"__1 _3\"></span>las transacciones <span class=\"__1 _3\"></span>en las<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que se <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>gistra la <span class=\"__1 _21\"></span>baja de un activo <span class=\"__1 _21\"></span>fin<span class=\"__1 _4\"></span>anciero e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>su totalidad, <span class=\"__1 _3\"></span>los activos<span class=\"__1 _3\"></span> financieros  ob<span class=\"__1 _3\"></span>tenidos <span class=\"__1 _1a\"> </span>o  l<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>pasivos  financieros, <span class=\"__1 _20\"> </span>i<span class=\"__1 _4\"></span>ncluyendo <span class=\"__1 _1a\"> </span>los  pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>correspondientes  a <span class=\"__1 _20\"> </span>los servicios de administraci\u00f3n incurridos, se registran a valo<span class=\"__1 _4\"></span>r razonable. En <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>transacciones <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> l<span class=\"__1 _4\"></span>as qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registra <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>parci<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _4\"></span>financiero, el <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>contable del <span class=\"__1 _7\"></span>activo <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _7\"></span>completo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>v<span class=\"__1 _4\"></span>endida <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>parte <span class=\"__1 _4\"></span>man<span class=\"__1 _4\"></span>tenida, <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncluyendo <span class=\"__1 _7\"></span>los activos correspondientes <span class=\"__1 _4\"></span>a los servicios d<span class=\"__1 _4\"></span>e administra<span class=\"__1 _4\"></span>ci\u00f3n, en<span class=\"__1 _4\"></span> proporci\u00f3n al valor <span class=\"__1 _4\"></span>razonable relati<span class=\"__1 _4\"></span>vo de cada una de ellas.<span class=\"__1 _4c\"> </span>La <span class=\"__1 _2e\"> </span>baja <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un <span class=\"__1 _2e\"> </span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _2e\"> </span>financiero <span class=\"__1 _2e\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>su <span class=\"__1 _2e\"> </span>totalidad <span class=\"__1 _23\"> </span>implica <span class=\"__1 _2e\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>resul<span class=\"__1 _4\"></span>tados <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>la diferencia <span class=\"__1 _3\"></span>existente <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>ntre <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>contabl<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>la suma <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>recibid<span class=\"__1 _4\"></span>a, <span class=\"__1 _21\"></span>net<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>gastos de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>transacci\u00f3n, <span class=\"__1 _16\"> </span>incluy\u00e9ndose <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>obtenidos <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>pa<span class=\"__1 _4\"></span>sivos <span class=\"__1 _16\"> </span>asumidos <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>\u00e9rdida <span class=\"__1 _16\"> </span>o ganancia <span class=\"__1 _4\"></span>diferida <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>otro <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>global, <span class=\"__1 _4\"></span>salvo <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>instru<span class=\"__1 _4\"></span>mentos d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>designados <span class=\"__1 _4\"></span>a valor razonable con cambios en otro resultado global. Los criterios <span class=\"__1 _3\"></span>de reconocimiento <span class=\"__1 _3\"></span>de la <span class=\"__1 _3\"></span>baja de <span class=\"__1 _3\"></span>activos financieros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>operaciones en <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>el Gru<span class=\"__1 _4\"></span>po<span class=\"ls1d\">, </span>ni <span class=\"__1 _4\"></span>cede ni <span class=\"__1 _4\"></span>retiene de<span class=\"__1 _4\"></span> manera sustan<span class=\"__1 _4\"></span>cial los <span class=\"__1 _4\"></span>riesgos y <span class=\"__1 _4\"></span>beneficios <span class=\"__1 _4\"></span>inherentes a <span class=\"__1 _4\"></span>su pro<span class=\"__1 _4\"></span>piedad se <span class=\"__1 _4\"></span>basan en el an\u00e1lisis del grado de control mantenido. <span class=\"ff3_1\"> </span>Las <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>manera <span class=\"__1 _7\"></span>sustancial <span class=\"__1 _7\"></span>todos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>riesgo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>beneficios inherentes a la propiedad de un activo financiero cedido se registran mediante el reconocimiento en cuentas <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>contraprestaci\u00f3n <span class=\"__1 _17\"> </span>recibida. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _17\"> </span>gastos <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>ransacci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>reconocen <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span> resultados siguiendo el m\u00e9todo del tipo de inter\u00e9s efectivo<span class=\"__1 _4c\"> </span>. <span class=\"__1 _4\"></span> 2.12.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Existencias </span>Las <span class=\"__1 _4\"></span>mat<span class=\"__1 _4\"></span>erias <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>imas <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>auxili<span class=\"__1 _4\"></span>ares <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>materiales <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>consumo <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>reposici\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>valoran <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>coste medio de adquisici\u00f3n o a su valor neto realizable, si \u00e9ste \u00faltimo fuera menor. Los <span class=\"__1 _4\"></span>productos <span class=\"__1 _4\"></span>terminados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>ductos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>curso <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>semite<span class=\"__1 _4\"></span>rminados se <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>ran <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>promedio de  fabricaci\u00f3n <span class=\"__1 _22\"> </span>del  ejercicio,  que  incluye  e<span class=\"__1 _4\"></span>l  coste  de  las  materi<span class=\"__1 _4\"></span>as  primas  y  otro<span class=\"__1 _4\"></span>s  materiales incorporados, la mano de obra y los gastos directos e indirectos de<span class=\"__1 _4\"></span> fabricaci\u00f3n, pero no incluyen los gastos <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>intereses. <span class=\"__1 _7\"></span>El <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>stas <span class=\"__1 _4\"></span>existencias <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>redu<span class=\"__1 _4\"></span>ce <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>eto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>realizaci\u00f3n <span class=\"__1 _7\"></span>cuando \u00e9ste es inferior al coste de fabricaci\u00f3n. La valoraci\u00f3n de los produ<span class=\"__1 _3\"></span>ctos obsoletos y defectuosos se ha aj<span class=\"__1 _3\"></span>ustado, mediante estimaciones, a su posible valor de realizaci\u00f3n. El <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _7\"></span>realizable <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>pre<span class=\"__1 _4\"></span>cio <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>estimado <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>curso <span class=\"__1 _7\"></span>normal <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>negocio, <span class=\"__1 _7\"></span>menos <span class=\"__1 _7\"></span>los costes variables de venta aplicables. 2.13.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Efectivo y otros activos l\u00edquidos equivalentes </span>El <span class=\"__1 _21\"></span>efectivo <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>equi<span class=\"__1 _4\"></span>valentes <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo <span class=\"__1 _21\"></span>incluyen <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>efectivo <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>caja, <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>dep\u00f3sitos <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>vista <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>entid<span class=\"__1 _4\"></span>ades de <span class=\"__1 _21\"></span>cr\u00e9di<span class=\"__1 _4\"></span>to, <span class=\"__1 _21\"></span>otras <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nversiones <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>corto <span class=\"__1 _21\"></span>pl<span class=\"__1 _4\"></span>azo <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>gran <span class=\"__1 _21\"></span>liquidez <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>un <span class=\"__1 _3\"></span>vencimiento <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>riginal <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>tres <span class=\"__1 _21\"></span>meses o <span class=\"__1 _16\"> </span>menos, <span class=\"__1 _16\"> </span>o <span class=\"__1 _16\"> </span>cancelables <span class=\"__1 _16\"> </span>sin <span class=\"__1 _16\"> </span>coste, <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>descu<span class=\"__1 _4\"></span>biertos <span class=\"__1 _17\"> </span>ban<span class=\"__1 _4\"></span>carios. <span class=\"__1 _17\"> </span>En <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>bal<span class=\"__1 _4\"></span>ance, <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span>scubiertos<span class=\"__1 _3\"></span> bancarios se clasifican como recursos ajenos en el pasivo corriente<span class=\"__1 _4c\"> </span>2.14.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Capital social </span>Las acciones de la Socied<span class=\"__1 _4\"></span>ad dominante se clasifican como Patrimonio neto. Los costes dire<span class=\"__1 _4\"></span>ctamente atribuibles a <span class=\"__1 _21\"></span>la emisi\u00f3n de <span class=\"__1 _3\"></span>nuevas acciones <span class=\"__1 _21\"></span>se presentan en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>Patrimonio n<span class=\"__1 _3\"></span>eto <span class=\"__1 _3\"></span>como una <span class=\"__1 _21\"></span>ded<span class=\"__1 _4\"></span>ucci\u00f3n, neta de impuestos, de los ingresos obtenidos. 2.15.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Subvenciones </span>Las sub<span class=\"__1 _4\"></span>venciones se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>su valor <span class=\"__1 _4\"></span>razonable cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _4\"></span>hay una <span class=\"__1 _4\"></span>seguridad razonabl<span class=\"__1 _4\"></span>e de <span class=\"__1 _4\"></span>que la subvenci\u00f3n se cobrar\u00e1 y el Grupo cumplir\u00e1 con todas las condiciones establecidas. Las <span class=\"__1 _29\"></span>subven<span class=\"__1 _4\"></span>ciones <span class=\"__1 _29\"></span>oficiales <span class=\"__1 _29\"></span>relaci<span class=\"__1 _4\"></span>onadas <span class=\"__1 _29\"></span>con <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>stes <span class=\"__1 _29\"></span>se <span class=\"__1 _29\"></span>difieren <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>reconocen <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _2e\"> </span>ganan<span class=\"__1 _4\"></span>cias <span class=\"__1 _2e\"> </span>co<span class=\"__1 _4\"></span>nsolidada <span class=\"__1 _23\"> </span>durante <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>per\u00edodo <span class=\"__1 _2e\"> </span>n<span class=\"__1 _4\"></span>ecesario <span class=\"__1 _2e\"> </span>para <span class=\"__1 _23\"> </span>correlacionarlas <span class=\"__1 _2e\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _23\"> </span>que pretenden compensar. Las <span class=\"__1 _7\"></span>subvenciones <span class=\"__1 _7\"></span>ofici<span class=\"__1 _4\"></span>ales <span class=\"__1 _7\"></span>relacionadas <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>adquisici\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inmovi<span class=\"__1 _4\"></span>lizado <span class=\"__1 _7\"></span>material <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>cluyen <span class=\"__1 _7\"></span>en pasivos n<span class=\"__1 _4\"></span>o corrientes <span class=\"__1 _4\"></span>como su<span class=\"__1 _4\"></span>bvenciones ofici<span class=\"__1 _4\"></span>ales diferidas <span class=\"__1 _4\"></span>y se <span class=\"__1 _4\"></span>abonan <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>cuenta de <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y<span class=\"__1 _4c\"> </span>ganancias <span class=\"__1 _1f\"></span>consolidada <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>base <span class=\"__1 _7\"></span>li<span class=\"__1 _4\"></span>neal <span class=\"__1 _1f\"></span>durante <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>vidas <span class=\"__1 _1f\"></span>esperadas <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>correspondientes activos. 2.16.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Pasivos financieros </span>Los <span class=\"__1 _16\"> </span>pasivos <span class=\"__1 _16\"> </span>financieros <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>instrumentos <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>capital <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>clasifican <span class=\"__1 _16\"> </span>conforme <span class=\"__1 _17\"> </span>al <span class=\"__1 _16\"> </span>contenido <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los acuerdos <span class=\"__1 _1f\"></span>contractuales <span class=\"__1 _1f\"></span>alcanzados. <span class=\"__1 _1f\"></span>Un <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>capital <span class=\"__1 _1f\"></span>es <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>contrato <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>representa <span class=\"__1 _1f\"></span>una participaci\u00f3n residual en el patrimonio del <span class=\"__1 _4\"></span>Grupo. Los principales pasivos financie<span class=\"__1 _4\"></span>ros mantenidos por las sociedades del <span class=\"__1 _4\"></span>Grupo son pasivos financi<span class=\"__1 _4\"></span>eros a venci<span class=\"__1 _4\"></span>miento, qu<span class=\"__1 _4\"></span>e se <span class=\"__1 _4\"></span>valoran <span class=\"__1 _4\"></span>a su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>coste amo<span class=\"__1 _4\"></span>rtizado<span class=\"__1 _4\"></span>, excepto<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>obli<span class=\"__1 _4\"></span>gaciones convertibles, <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se registran a valor razonable. Se <span class=\"__1 _21\"></span>determina <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>instrumento <span class=\"__1 _21\"></span>financiero <span class=\"__1 _21\"></span>es <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>instrumento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>si, <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _21\"></span>si, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>cumplen las dos condiciones (a) y (b) descritas a continuaci\u00f3n:  (a) El instrumento no incorpora una obligaci\u00f3n contractual: (i) de entregar efectivo u otro activo financiero a otra entidad; o (ii) de intercambiar act<span class=\"__1 _3\"></span>ivos o <span class=\"__1 _3\"></span>pasivos financieros con <span class=\"__1 _3\"></span>otra entidad bajo <span class=\"__1 _3\"></span>condiciones que sean<span class=\"__1 _3\"></span> potencialmente desfavorables para el emisor. (b) <span class=\"__1 _1f\"></span>Si <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"></span>instrumento <span class=\"__1 _1f\"></span>puede <span class=\"__1 _1f\"></span>o <span class=\"__1 _17\"></span>va <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>ser <span class=\"__1 _1f\"></span>li<span class=\"__1 _4\"></span>quidado <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>instrumentos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _1f\"></span>propios <span class=\"__1 _1f\"></span>del emisor, es: (i) <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>strumento <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>erivado, <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>comprende <span class=\"__1 _7\"></span>ninguna <span class=\"__1 _7\"></span>oblig<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _7\"></span>contractual <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>el emisor de entregar un n\u00famero variable de los instrumentos de patrimonio propio; o (ii) <span class=\"__1 _2e\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>instrumento <span class=\"__1 _2e\"> </span>derivado <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>ser <span class=\"__1 _23\"> </span>liquidado <span class=\"__1 _23\"> </span>exclusivamente <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _2e\"> </span>emisor <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>trav\u00e9s <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span>l intercambio de una cantidad fija de efectivo u otro activo financiero por una cantidad fija de sus <span class=\"__1 _2b\"> </span>instrumentos <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2d\"> </span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>propios. <span class=\"__1 _2b\"> </span>A <span class=\"__1 _2b\"> </span>estos <span class=\"__1 _2d\"> </span>efectos <span class=\"__1 _2b\"> </span>no <span class=\"__1 _2b\"> </span>se <span class=\"__1 _2b\"> </span>incluir\u00e1n <span class=\"__1 _2d\"> </span>en<span class=\"__1 _4\"></span>tre <span class=\"__1 _2d\"> </span>lo<span class=\"__1 _4\"></span>s instrumentos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>pro<span class=\"__1 _4\"></span>pios <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>entidad <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>sean, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>s\u00ed <span class=\"__1 _7\"></span>mismos, <span class=\"__1 _1f\"></span>cont<span class=\"__1 _4\"></span>ratos para la futura recepci\u00f3n o entrega de instrumentos de patrimonio propios de la entidad.<span class=\"__1 _4c\"> </span>Una obligaci\u00f3n<span class=\"__1 _4\"></span> contractual, incluyendo la que<span class=\"__1 _4\"></span> surja de un instrumento fin<span class=\"__1 _4\"></span>anciero derivado que vaya a <span class=\"__1 _17\"> </span>produ<span class=\"__1 _4\"></span>cir, <span class=\"__1 _17\"> </span>o <span class=\"__1 _16\"> </span>pueda <span class=\"__1 _17\"> </span>producir, <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>cepci\u00f3n <span class=\"__1 _17\"> </span>o <span class=\"__1 _2e\"> </span>entrega <span class=\"__1 _17\"> </span>futu<span class=\"__1 _4\"></span>ras <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>inst<span class=\"__1 _4\"></span>rumentos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>patri<span class=\"__1 _4\"></span>monio<span class=\"__1 _3\"></span> propios <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>emisor, <span class=\"__1 _16\"> </span>no <span class=\"__1 _17\"> </span>es <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>strumento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>atrimonio <span class=\"__1 _17\"> </span>si <span class=\"__1 _17\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>cumple <span class=\"__1 _16\"> </span>las <span class=\"__1 _17\"> </span>condicione<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>(a) <span class=\"__1 _17\"> </span>y <span class=\"__1 _16\"> </span>(b) anteriores. Por <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>anto, <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>obli<span class=\"__1 _4\"></span>gaciones <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span>instrumentos <span class=\"__1 _4\"></span>similares <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>establezcan <span class=\"__1 _4\"></span>cl\u00e1usul<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>conversi\u00f3n por <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>estipule <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>relaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>canje <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>obligue <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>entre<span class=\"__1 _4\"></span>ga <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _4\"></span>cantidad <span class=\"__1 _7\"></span>variable <span class=\"__1 _4\"></span>de acciones propias se contabilizar\u00e1n como un pasivo financie<span class=\"__1 _4\"></span>ro. La diferencia entre <span class=\"__1 _3\"></span>el valor inicialmente reconocido y<span class=\"__1 _3\"></span> el nuevo valor <span class=\"__1 _3\"></span>razonable derivado de cualquier<span class=\"__1 _3\"></span> reclasificaci\u00f3n  de  un  inst<span class=\"__1 _3\"></span>rumento  financiero  de  p<span class=\"__1 _3\"></span>atrimonio<span class=\"__1 _4\"></span>  a  pasivo  finan<span class=\"__1 _3\"></span>ciero  se  registra <span class=\"__1 _1a\"> </span>en patrimonio<span class=\"__1 _4c\"> </span>. Dadas <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>caracter\u00ed<span class=\"__1 _4\"></span>sticas <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>las obligaciones <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>vertibles <span class=\"__1 _21\"></span>A <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>C, que <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>mplen <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>crit<span class=\"__1 _4\"></span>erio <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>jo <span class=\"__1 _3\"></span>por fijo <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>tanto, <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>permiten<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>califi<span class=\"__1 _4\"></span>car <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>patrimonio, <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>clasifican <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>pasivo corriente <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>amortizado, <span class=\"__1 _4\"></span>dado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>existen <span class=\"__1 _7\"></span>ventanas de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>conversi\u00f3n <span class=\"__1 _4\"></span>durante <span class=\"__1 _4\"></span>todo <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>per\u00edodo <span class=\"__1 _7\"></span><span class=\"ls2d\">de </span>su <span class=\"__1 _1f\"></span>emisi\u00f3n <span class=\"__1 _17\"> </span>hasta <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>vencimiento, <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>todo <span class=\"__1 _7\"></span>caso <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>convertir\u00edan <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _1f\"></span>ba<span class=\"__1 _4\"></span>jo <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"></span>premisa <span class=\"__1 _1f\"></span>de cumplimiento de condiciones del acuerdo de financiaci\u00f3n<span class=\"__1 _4\"></span> hasta que se produce la conversi\u00f3n. 2.16.1<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Reconocimiento inici<span class=\"__1 _4\"></span>al y v<span class=\"__1 _3\"></span>aloraci\u00f3n<span class=\"__1 _4\"></span> Los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _17\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _1f\"></span>clasifican <span class=\"__1 _17\"> </span><span class=\"ls2a\">en</span> <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>inicial, <span class=\"__1 _1f\"></span>seg\u00fan <span class=\"__1 _1f\"></span>corresponda, como <span class=\"__1 _21\"></span>pasivos <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>cieros <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>ra<span class=\"__1 _4\"></span>zonable <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>result<span class=\"__1 _4\"></span>ados, <span class=\"__1 _29\"></span>pr\u00e9stamos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>cr\u00e9di<span class=\"__1 _4\"></span>tos, <span class=\"__1 _21\"></span>cuentas a pagar o derivados designados como instrumentos de cobertura en una cobertura eficaz<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>Todos los pasivos financieros se reconocen inici<span class=\"__1 _4\"></span>almente a su valor razonable y para los pr\u00e9stamos y cr\u00e9ditos y las cuentas a pagar se netean los costes de transacci\u00f3n directament<span class=\"__1 _3\"></span>e atribuibles.<span class=\"__1 _4\"></span> Los <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>incluyen <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>comerciales <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>otras <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>pagar, <span class=\"__1 _4\"></span>los pr\u00e9stamos <span class=\"__1 _22\"> </span>y  cr\u00e9ditos,  in<span class=\"__1 _4\"></span>cluyendo  lo<span class=\"__1 _4\"></span>s  descubiertos  en <span class=\"__1 _22\"> </span>cuentas  corrientes,  y<span class=\"__1 _4\"></span>  los <span class=\"__1 _22\"> </span>instrumentos financieros derivados. 2.16.2<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Valoraci\u00f3n posterior La valoraci\u00f3n de los pasivos financieros depende de su clasificaci\u00f3n como se indica a continuaci\u00f3n. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff2_1 fs3_1\">Pasivos financieros a valor razonable con cambios en resultados </span></span>Los pasivos financieros a valor razona<span class=\"__1 _3\"></span>ble con cambios en resultados incluyen <span class=\"__1 _3\"></span>los pasivos financieros mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>negociar y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _4\"></span>designados <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _4\"></span>inicial <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>valor razonable con cambios en resultados. Los p<span class=\"__1 _4\"></span>asivos finan<span class=\"__1 _4\"></span>cieros se <span class=\"__1 _4\"></span>clasi<span class=\"__1 _4\"></span>fican como<span class=\"__1 _4\"></span> mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>negociar <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>se i<span class=\"__1 _4\"></span>ncurren con<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>prop\u00f3sito de <span class=\"__1 _23\"> </span>ser <span class=\"__1 _20\"> </span>recomp<span class=\"__1 _4\"></span>rados <span class=\"__1 _23\"> </span>a <span class=\"__1 _20\"> </span>corto <span class=\"__1 _20\"> </span>plazo. <span class=\"__1 _20\"> </span>En <span class=\"__1 _23\"> </span>est<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>categor\u00eda <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>incluyen <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>instrumentos <span class=\"__1 _20\"> </span>financieros derivados contratados por <span class=\"__1 _3\"></span>el Grupo que no han <span class=\"__1 _3\"></span>sido designados como instrumentos <span class=\"__1 _3\"></span>de cobertura <span class=\"__1 _3\"></span>en las re<span class=\"__1 _4\"></span>laciones d<span class=\"__1 _4\"></span>e cobe<span class=\"__1 _4\"></span>rtura tal co<span class=\"__1 _4\"></span>mo de<span class=\"__1 _4\"></span>fine l<span class=\"__1 _4\"></span>a NIIF <span class=\"__1 _4\"></span>9. Los <span class=\"__1 _4\"></span>derivados <span class=\"__1 _4\"></span>impl\u00edcitos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>han sep<span class=\"__1 _4\"></span>arado tambi\u00e9n <span class=\"__1 _2e\"> </span>son <span class=\"__1 _16\"> </span>cl<span class=\"__1 _4\"></span>asificados <span class=\"__1 _16\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>mantenidos <span class=\"__1 _2e\"> </span>para <span class=\"__1 _2e\"> </span>negociar, <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>menos <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>esignados <span class=\"__1 _16\"> </span>como instrumentos de cobertura eficaces. Las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>ganancias <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>nego<span class=\"__1 _4\"></span>ciar <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _1f\"></span>de p\u00e9rdidas <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>gan<span class=\"__1 _4\"></span>ancias <span class=\"__1 _16\"> </span>consolidada. <span class=\"__1 _16\"> </span>No <span class=\"__1 _16\"> </span>ob<span class=\"__1 _4\"></span>stante, <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _17\"> </span>desi<span class=\"__1 _4\"></span>gnados <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>valor razonable <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>resultados, <span class=\"__1 _21\"></span>el Gr<span class=\"__1 _3\"></span>upo <span class=\"__1 _3\"></span>reconoce <span class=\"__1 _29\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>atribuible<span class=\"__1 _4\"></span>s al <span class=\"__1 _4\"></span>rie<span class=\"__1 _4\"></span>sgo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>opio <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>otro <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>global. <span class=\"__1 _4\"></span>Los <span class=\"__1 _7\"></span>importes <span class=\"__1 _4\"></span>diferidos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>otro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _4\"></span>global no se reclasifican posteriormente a la cuenta de p\u00e9rdidas y ganancias consolidada. Los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _1f\"></span>designados <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>ini<span class=\"__1 _4\"></span>cial <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razona<span class=\"__1 _4\"></span>ble <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _1f\"></span>en resultados <span class=\"__1 _20\"> </span>se <span class=\"__1 _23\"> </span>designan <span class=\"__1 _20\"> </span>en <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>fecha <span class=\"__1 _20\"> </span>inicial <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _23\"> </span>solo <span class=\"__1 _20\"> </span>si <span class=\"__1 _20\"> </span>cumplen <span class=\"__1 _23\"> </span>con <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>criterios establecidos en la NIIF 9.<span class=\"__1 _4c\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Pr\u00e9stamos y cr\u00e9ditos </span></span>Tras el reconocimiento in<span class=\"__1 _4\"></span>icial, los pr\u00e9stamos y lo<span class=\"__1 _4\"></span>s cr\u00e9ditos se valoran al coste amortizado usando el m\u00e9todo del tipo <span class=\"__1 _3\"></span>de inter\u00e9s <span class=\"__1 _3\"></span>efectivo. Las p\u00e9rdidas <span class=\"__1 _3\"></span>y ganancias se <span class=\"__1 _3\"></span>reconocen en <span class=\"ls2\">la</span> <span class=\"__1 _3\"></span>cuenta de p\u00e9rdidas<span class=\"__1 _4c\"> </span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _7\"></span>cuando <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>dan <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>pasi<span class=\"__1 _4\"></span>vos, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _4\"></span>devengados <span class=\"__1 _7\"></span>de acuerdo con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"__1 _4c\"> </span>El cost<span class=\"__1 _4\"></span>e amort<span class=\"__1 _4\"></span>izado se <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>teniendo en<span class=\"__1 _4\"></span> cuenta <span class=\"__1 _4\"></span>cualquier <span class=\"__1 _4\"></span>descuento o<span class=\"__1 _4\"></span> prima <span class=\"__1 _4\"></span>de adq<span class=\"__1 _4\"></span>uisici\u00f3n <span class=\"__1 _4\"></span>y las cuotas <span class=\"__1 _2e\"> </span>o <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>integral<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>tipo <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>inte<span class=\"__1 _4\"></span>r\u00e9s <span class=\"__1 _16\"> </span>efectivo. <span class=\"__1 _2e\"> </span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>tereses devengados <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>acuerdo <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>dicho <span class=\"__1 _16\"> </span>tipo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>inter\u00e9s <span class=\"__1 _16\"> </span>efectivo <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>in<span class=\"__1 _7\"></span>cluyen <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>ep\u00edgrafe <span class=\"__1 _2e\"> </span><span class=\"ls19\">de <span class=\"__1 _16\"> </span></span>gastos financieros <span class=\"ls19\">de</span> la cuenta de p\u00e9rdidas y ganancias consolidada. Esta categor\u00eda es la que generalmente se aplica a los pr\u00e9stamos y cr\u00e9ditos con intereses.  Los <span class=\"__1 _4\"></span>pr\u00e9st<span class=\"__1 _4\"></span>amos <span class=\"__1 _4\"></span>participativos <span class=\"__1 _4\"></span>recibidos, <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>figuran <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>tanto <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>\u00e9bitos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>partidas <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>pagar, <span class=\"__1 _4\"></span>con posterioridad al rec<span class=\"__1 _3\"></span>onocimiento inicial <span class=\"__1 _3\"></span>se valorar\u00e1n al <span class=\"__1 _21\"></span>cost<span class=\"__1 _4\"></span>e amor<span class=\"__1 _3\"></span>tizado siempre <span class=\"__1 _3\"></span>que a la <span class=\"__1 _3\"></span>vista de <span class=\"__1 _3\"></span>las condiciones  contractuales <span class=\"__1 _20\"> </span>p<span class=\"__1 _4\"></span>uedan  realizarse <span class=\"__1 _1a\"> </span>estimacion<span class=\"__1 _4\"></span>es  fiables  de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os  f<span class=\"__1 _3\"></span>lujos  de <span class=\"__1 _1a\"> </span>efectivo  del instrumento financiero.  c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1 fs3_1\">Acreedore<span class=\"__1 _4\"></span>s comerciales </span></span>Los acreedores comerciales no devengan intereses y se registran a su v<span class=\"__1 _3\"></span>alor nominal<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>2.16.3<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Baja de los pasivos financieros Un <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>da <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>baja <span class=\"__1 _7\"></span>cuan<span class=\"__1 _4\"></span>do <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>extingue, <span class=\"__1 _7\"></span>cancela <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>vence. <span class=\"__1 _7\"></span>Cuando <span class=\"__1 _1f\"></span>un pasivo <span class=\"__1 _27\"> </span>financiero <span class=\"__1 _27\"> </span>existente <span class=\"__1 _27\"> </span>se <span class=\"__1 _27\"> </span>reemplaza <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>otro <span class=\"__1 _27\"> </span>del <span class=\"__1 _27\"> </span>mismo <span class=\"__1 _27\"> </span>prestamista <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>condiciones sustancialmente <span class=\"__1 _1f\"></span>diferentes, <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>condiciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _1f\"></span>existen<span class=\"__1 _4\"></span>te <span class=\"__1 _7\"></span>so<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>sustancialmente modificadas, <span class=\"__1 _23\"> </span>dicho <span class=\"__1 _23\"> </span>intercambio <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>modificaci\u00f3n <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>trata <span class=\"__1 _2e\"> </span>como <span class=\"__1 _23\"> </span>una <span class=\"__1 _23\"> </span>baja <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>pasivo <span class=\"__1 _23\"> </span>original <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>el<span class=\"__1 _4\"></span> reconocimiento de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>nueva <span class=\"__1 _3\"></span>obligaci\u00f3n. La <span class=\"__1 _3\"></span>diferencia en <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>valores en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>ibros res<span class=\"__1 _3\"></span>pectivos se <span class=\"__1 _3\"></span>reconoce en <span class=\"ls2\">la</span> cuenta de p\u00e9rdidas y <span class=\"__1 _3\"></span>ganancias<span class=\"__1 _4\"></span> consolidada, neta de los costes de transacci\u00f3n asociados<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>2.17.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Impuestos corrientes y dif<span class=\"__1 _3\"></span>eridos </span>El gasto por impuesto del periodo comprende los impuestos corrien<span class=\"__1 _3\"></span>tes y diferidos. Los impuestos se<span class=\"__1 _3\"></span> reconocen en e<span class=\"__1 _4\"></span>l resultado, excepto en<span class=\"__1 _4\"></span> la medida en <span class=\"__1 _4\"></span>que estos se <span class=\"__1 _4\"></span>refieran a partidas <span class=\"__1 _4\"></span>reconocidas en el <span class=\"__1 _21\"></span>otro <span class=\"__1 _21\"></span>resultado <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>tegral <span class=\"__1 _21\"></span>consolidado <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>irectamente <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>neto. <span class=\"__1 _21\"></span>En <span class=\"__1 _21\"></span>este <span class=\"__1 _21\"></span>caso, <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpuesto<span class=\"__1 _4c\"> </span>tambi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>reconoce <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ot<span class=\"__1 _4\"></span>ro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _7\"></span>integral <span class=\"__1 _7\"></span>consoli<span class=\"__1 _4\"></span>dado <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>directamente <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>neto, respectivamente. El <span class=\"__1 _3\"></span>gasto por <span class=\"__1 _3\"></span>impuesto corriente <span class=\"__1 _21\"></span>se calcula en <span class=\"__1 _21\"></span>base a <span class=\"__1 _3\"></span>las leyes <span class=\"__1 _3\"></span>aprobadas <span class=\"__1 _3\"></span>o a <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>unto de <span class=\"__1 _3\"></span>aprobarse <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la fecha de bal<span class=\"__1 _4\"></span>ance en los <span class=\"__1 _4\"></span>pa\u00edses en lo<span class=\"__1 _4\"></span>s que opera l<span class=\"__1 _4\"></span>a Sociedad<span class=\"__1 _4\"></span> do<span class=\"__1 _4\"></span>minante y sus depen<span class=\"__1 _4\"></span>dientes y en lo<span class=\"__1 _4\"></span>s que generan bases <span class=\"__1 _3\"></span>positivas <span class=\"__1 _3\"></span>imponibles. La Direcci\u00f3n eval\u00faa <span class=\"__1 _3\"></span>peri\u00f3dicamente <span class=\"__1 _3\"></span>las posiciones <span class=\"__1 _3\"></span>tomadas en las declaraciones de impuestos respecto a las situaciones en las que la regulaci\u00f3n fiscal aplicable est\u00e1 <span class=\"__1 _3\"></span>sujeta <span class=\"__1 _21\"></span>a interpretaci\u00f3n, <span class=\"__1 _21\"></span>y, <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>caso <span class=\"__1 _21\"></span>ne<span class=\"__1 _4\"></span>cesario, <span class=\"__1 _3\"></span>establece <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>rovisiones <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>fun<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>cantida<span class=\"__1 _4\"></span>des que se espera pagar a las autoridades fiscales. El <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>asto <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>ing<span class=\"__1 _4\"></span>reso <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>impuesto <span class=\"__1 _7\"></span>diferido <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>corresponde <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>reconocimiento <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>cancelaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de los <span class=\"__1 _23\"> </span>activos <span class=\"__1 _20\"> </span>y <span class=\"__1 _23\"> </span>pasivos <span class=\"__1 _23\"> </span>por <span class=\"__1 _20\"> </span>impuesto <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>iferido. <span class=\"__1 _23\"> </span>Estos <span class=\"__1 _23\"> </span>incl<span class=\"__1 _4\"></span>uyen <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>diferen<span class=\"__1 _4\"></span>cias <span class=\"__1 _2e\"> </span>te<span class=\"__1 _4\"></span>mporarias <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>se identifican <span class=\"__1 _20\"> </span>como <span class=\"__1 _1a\"> </span>aquellos <span class=\"__1 _20\"> </span>importes <span class=\"__1 _20\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _23\"> </span>se <span class=\"__1 _1a\"> </span>prev\u00e9n <span class=\"__1 _20\"> </span>pagade<span class=\"__1 _4\"></span>ros <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>recupe<span class=\"__1 _4\"></span>rables <span class=\"__1 _23\"> </span>derivado<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>las diferencias entre <span class=\"__1 _4\"></span>los importes en<span class=\"__1 _4\"></span> libros de <span class=\"__1 _4\"></span>los activos y pasivos <span class=\"__1 _4\"></span>y su valo<span class=\"__1 _4\"></span>r fiscal, as\u00ed co<span class=\"__1 _4\"></span>mo las bases imponibles  negativas  pendientes  de  com<span class=\"__1 _3\"></span>pensaci\u00f3n  y <span class=\"__1 _1a\"> </span>los  cr\u00e9ditos  por  deducciones  fiscales  no aplicadas <span class=\"__1 _1f\"></span>fiscalmente. <span class=\"__1 _1f\"></span>Dichos <span class=\"__1 _1f\"></span>importes <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>registran <span class=\"__1 _1f\"></span>aplicando <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>diferencia<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>temporaria <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>cr\u00e9dito que corresponda el tipo de gravamen al que se espera recuperarlos o liquidarlos.<span class=\"__1 _4c\"> </span>  Se <span class=\"__1 _1f\"></span>recon<span class=\"__1 _4\"></span>ocen <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>impuestos <span class=\"__1 _17\"> </span>diferidos <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>todas <span class=\"__1 _17\"></span>las <span class=\"__1 _1f\"></span>diferenci<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>temporarias <span class=\"__1 _17\"> </span>imponibles, excepto <span class=\"__1 _1f\"></span>aquellas <span class=\"__1 _1f\"></span>derivadas <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>conocimiento <span class=\"__1 _7\"></span>ini<span class=\"__1 _4\"></span>cial <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>fondos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>comercio <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>otros <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>y pasivos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>una <span class=\"__1 _1f\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>afecta <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>i <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>resultado <span class=\"__1 _7\"></span>fiscal <span class=\"__1 _7\"></span>n<span class=\"__1 _7\"></span>i <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>resultado <span class=\"__1 _7\"></span>contable <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>una combinaci\u00f3n de negocios.<span class=\"__1 _4c\"> </span>Por su parte, los activos por impuestos diferidos s\u00f3lo se reconocen e<span class=\"__1 _3\"></span>n la medida en<span class=\"__1 _4\"></span> que es probable que <span class=\"__1 _1f\"></span>vaya <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>isponerse <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>benefi<span class=\"__1 _4\"></span>cios <span class=\"__1 _7\"></span>fiscal<span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>futuros <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>poder <span class=\"__1 _1f\"></span>compensar <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>diferencias temporarias. Se <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>so<span class=\"__1 _4\"></span>bre <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>diferencias <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>temporar<span class=\"__1 _3\"></span>ias <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>s<span class=\"__1 _3\"></span>urgen <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>en inversiones <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>dependientes, <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>negocios <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>juntos, <span class=\"__1 _4\"></span>excepto <span class=\"__1 _7\"></span>en aqu<span class=\"__1 _4\"></span>ellos <span class=\"__1 _4\"></span>casos <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>el Grupo <span class=\"__1 _1f\"></span>pueda <span class=\"__1 _1f\"></span>cont<span class=\"__1 _4\"></span>rolar <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>revertir\u00e1n <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>ferencias <span class=\"__1 _1f\"></span>temporarias <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>sea <span class=\"__1 _1f\"></span>probabl<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>que \u00e9stas no vayan a revertir en un futuro previsible.  En <span class=\"__1 _21\"></span>cada <span class=\"__1 _21\"></span>cierre <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>able <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>reconsideran <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mpuestos <span class=\"__1 _21\"></span>diferidos <span class=\"__1 _21\"></span>regi<span class=\"__1 _4\"></span>strados, <span class=\"__1 _29\"></span>efectu<span class=\"__1 _4\"></span>\u00e1ndose las <span class=\"__1 _4\"></span>oportunas <span class=\"__1 _4\"></span>correccion<span class=\"__1 _4\"></span>es a<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>mismos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>medida <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>existan <span class=\"__1 _4\"></span>dudas <span class=\"__1 _4\"></span>sobre<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>recuperaci\u00f3n futura. <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>Asimismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cada <span class=\"__1 _4\"></span>cierre <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>eval\u00fa<span class=\"__1 _4\"></span>an <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>p<span class=\"__1 _7\"></span>or <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>registrados <span class=\"__1 _4\"></span>en balance <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>\u00e9sto<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>son <span class=\"__1 _1a\"> </span>objeto <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>reconocimiento <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _20\"> </span>la <span class=\"__1 _1a\"> </span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>pase <span class=\"__1 _1a\"> </span>a <span class=\"__1 _20\"> </span>ser<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>prob<span class=\"__1 _4\"></span>able <span class=\"__1 _20\"> </span>su recuperaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>beneficios <span class=\"__1 _1f\"></span>fiscales <span class=\"__1 _17\"> </span>futuros <span class=\"__1 _17\"> </span>dentro <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>l\u00edmites <span class=\"__1 _17\"> </span>temporales <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>ntables <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>fiscale<span class=\"__1 _4\"></span>s establecidos. <span class=\"__1 _1a\"> </span>En  este <span class=\"__1 _20\"> </span>sentido,  considerando <span class=\"__1 _20\"> </span>la  sen<span class=\"__1 _3\"></span>da <span class=\"__1 _1a\"> </span>de  resultados <span class=\"__1 _1a\"> </span>del  Gr<span class=\"__1 _3\"></span>upo  e<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>los  \u00faltimos ejercicios, <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>ha <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>gistrado <span class=\"__1 _17\"> </span>activos <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>impuesto <span class=\"__1 _17\"> </span>diferido <span class=\"__1 _16\"> </span>con <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>l\u00edmite <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>pasivos <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>r impuesto <span class=\"__1 _3\"></span>diferido r<span class=\"__1 _3\"></span>egistrados.  <span class=\"__1 _21\"></span>En general, <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _3\"></span>impuesto <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>ferido <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>presentan <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>balance netos de los pasivos por impuesto diferido registrados, de acuerdo a IAS 12.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _3\"></span>Grupo s\u00f3lo <span class=\"__1 _3\"></span>compensa <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _3\"></span>por imp<span class=\"__1 _3\"></span>uesto sobr<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las gana<span class=\"__1 _3\"></span>ncias <span class=\"__1 _3\"></span>corriente s<span class=\"__1 _3\"></span>i existe <span class=\"__1 _21\"></span>un derecho <span class=\"__1 _3\"></span>legal <span class=\"__1 _3\"></span>frente <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>las<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a<span class=\"__1 _4\"></span>utoridades <span class=\"__1 _3\"></span>fiscales <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>iene <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ntenci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>iquidar <span class=\"__1 _3\"></span>las deudas <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>resulten por su importe neto o bien realizar los activos y liquidar las deu<span class=\"__1 _4\"></span>das de forma simult\u00e1nea. El Grupo s<span class=\"__1 _3\"></span>\u00f3lo compensa <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os activos <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>pasivos por <span class=\"__1 _3\"></span>impuesto <span class=\"__1 _3\"></span>sobre las <span class=\"__1 _3\"></span>ganancias <span class=\"__1 _3\"></span>diferidos si <span class=\"__1 _3\"></span>existe <span class=\"__1 _3\"></span>un derecho <span class=\"__1 _22\"> </span>legal  de <span class=\"__1 _22\"> </span>compensaci\u00f3n  frente <span class=\"__1 _22\"> </span>a <span class=\"__1 _22\"> </span>las  autoridades <span class=\"__1 _22\"> </span>fiscales <span class=\"__1 _22\"> </span>y  dichos <span class=\"__1 _22\"> </span>activos <span class=\"__1 _22\"> </span>y  pasivos corresponden <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>misma <span class=\"__1 _21\"></span>autoridad <span class=\"__1 _21\"></span>fiscal, <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>al <span class=\"__1 _21\"></span>mismo <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>jeto <span class=\"__1 _29\"></span>pasivo <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>bie<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>diferentes <span class=\"__1 _29\"></span>sujetos <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>asivos que <span class=\"__1 _17\"> </span>pretenden <span class=\"__1 _17\"> </span>liq<span class=\"__1 _4\"></span>uidar <span class=\"__1 _17\"> </span>o <span class=\"__1 _17\"> </span>realizar <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>activos <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>pasivos <span class=\"__1 _17\"> </span>fiscales <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>rrientes <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>import<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>neto <span class=\"__1 _17\"> </span>o realizar <span class=\"__1 _4\"></span>los act<span class=\"__1 _4\"></span>ivos y <span class=\"__1 _4\"></span>liquidar <span class=\"__1 _4\"></span>los p<span class=\"__1 _4\"></span>asivos simu<span class=\"__1 _4\"></span>lt\u00e1neamente, en <span class=\"__1 _4\"></span>cada u<span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>de los e<span class=\"__1 _4\"></span>jercicios <span class=\"__1 _4\"></span>futuros en los <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>spera <span class=\"__1 _1f\"></span>liquidar <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>recuperar <span class=\"__1 _1f\"></span>importes <span class=\"__1 _1f\"></span>signi<span class=\"__1 _4\"></span>ficativos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>impuestos<span class=\"__1 _3\"></span> diferidos. Los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>impuestos <span class=\"__1 _20\"> </span>di<span class=\"__1 _4\"></span>feridos <span class=\"__1 _23\"> </span>se <span class=\"__1 _20\"> </span>reco<span class=\"__1 _4\"></span>nocen <span class=\"__1 _23\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>estado <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>situaci\u00f3n <span class=\"__1 _20\"> </span>finan<span class=\"__1 _4\"></span>ciera<span class=\"__1 _3\"></span> consolidado <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>asivos <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>corri<span class=\"__1 _4\"></span>entes, <span class=\"__1 _4\"></span>independientemente <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>sperada <span class=\"__1 _4\"></span>de realizaci\u00f3n o liquidaci\u00f3n. 2.18.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Prestaciones a los empleados </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Vales de carb\u00f3n </span></span>El <span class=\"__1 _2b\"> </span>Grupo <span class=\"__1 _28\"> </span>contrajo <span class=\"__1 _2b\"> </span>compromisos <span class=\"__1 _2b\"> </span>con <span class=\"__1 _2b\"> </span>determinado <span class=\"__1 _2b\"> </span>personal <span class=\"__1 _28\"> </span>pasivo <span class=\"__1 _2b\"> </span>y <span class=\"__1 _2b\"> </span>activo, <span class=\"__1 _2b\"> </span>los <span class=\"__1 _2b\"> </span>emple<span class=\"__1 _4\"></span>ados procedentes <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>xtinta <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ividad <span class=\"__1 _3\"></span>hullera, <span class=\"__1 _21\"></span>para el <span class=\"__1 _21\"></span>sumi<span class=\"__1 _4\"></span>nistro <span class=\"__1 _3\"></span>mensual <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>una cantidad determi<span class=\"__1 _3\"></span>nada de carb\u00f3n. Los i<span class=\"__1 _4\"></span>mportes de <span class=\"__1 _4\"></span>las d<span class=\"__1 _4\"></span>otaciones anuales <span class=\"__1 _4\"></span>para el<span class=\"__1 _4\"></span> carb\u00f3n <span class=\"__1 _4\"></span>se h<span class=\"__1 _4\"></span>an venido <span class=\"__1 _4\"></span>determinando de <span class=\"__1 _4\"></span>acuerdo con estudios <span class=\"__1 _3\"></span>actuariales <span class=\"__1 _3\"></span>realizados <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>actuario <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ndependiente, <span class=\"__1 _21\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntemplan <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>siguientes <span class=\"__1 _3\"></span>hip\u00f3tesis; tablas <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>mortalidad <span class=\"__1 _1f\"></span>PERM/F <span class=\"__1 _7\"></span>20<span class=\"lsa\">20</span>, <span class=\"__1 _7\"></span>t<span class=\"__1 _4\"></span>asas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inte<span class=\"__1 _4\"></span>r\u00e9s <span class=\"__1 _7\"></span>t\u00e9cnico <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>3,43% <span class=\"__1 _7\"></span>anual<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>(<span class=\"lsa\">20</span>23<span class=\"ls31\">: <span class=\"__1 _1f\"></span><span class=\"lsa\">3,<span class=\"ls2a\">17</span></span></span>%) <span class=\"__1 _7\"></span><span class=\"ls2a\">e </span>\u00edndices de incrementos de precios al consumo de <span class=\"ls32\">un<span class=\"__1 _4\"></span></span> <span class=\"lsa\">1%</span> anual (<span class=\"lsa\">20</span>23<span class=\"ls31\">: </span>1%). b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Premios de vinculaci\u00f3n y otras obligacion<span class=\"__1 _4\"></span>es con el personal </span></span>El <span class=\"__1 _16\"> </span>Convenio <span class=\"__1 _16\"> </span>Colectivo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>determinadas <span class=\"__1 _17\"> </span>s<span class=\"__1 _4\"></span>ociedades <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>recoge <span class=\"__1 _16\"> </span>premios <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>satisfacer <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>sus trabajadores <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>funci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>estos <span class=\"__1 _3\"></span>cumplan <span class=\"__1 _21\"></span>25 <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>35 <span class=\"__1 _21\"></span>a\u00f1os <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>permanencia <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>empre<span class=\"__1 _4\"></span>sa, <span class=\"__1 _21\"></span>as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> otras <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>personal. <span class=\"__1 _7\"></span>Para <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>estas <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>efectuado<span class=\"__1 _4c\"> </span>sus <span class=\"__1 _3\"></span>mejores <span class=\"__1 _3\"></span>estimaciones <span class=\"__1 _21\"></span>tomando <span class=\"__1 _3\"></span>como <span class=\"__1 _3\"></span>base <span class=\"__1 _21\"></span>un es<span class=\"__1 _3\"></span>tudio <span class=\"__1 _3\"></span>actuarial <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>un t<span class=\"__1 _3\"></span>ercero <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ndependiente <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ara lo que se ha utilizado las si<span class=\"__1 _3\"></span>guientes hip\u00f3tesis; tabla de mortalidad PERM/F 20<span class=\"lsa\">20</span> y<span class=\"__1 _3\"></span> un tipo de inter\u00e9s del 3,43% anual (<span class=\"lsa\">20</span>23<span class=\"ls31\">: <span class=\"lsa\">3,17</span></span>%).<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Indemnizaciones por cese </span></span>Las <span class=\"__1 _3\"></span>indemnizaciones por <span class=\"__1 _21\"></span>cese<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>pagan a <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>empleados <span class=\"__1 _3\"></span>como <span class=\"__1 _3\"></span>consecuencia <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>decisi\u00f3n del Grupo de <span class=\"__1 _1f\"></span>resci<span class=\"__1 _4\"></span>ndir <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>contrato <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>rabajo <span class=\"__1 _1f\"></span>antes <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>edad <span class=\"__1 _1f\"></span>normal <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>jubilaci\u00f3n <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>empleado acepta <span class=\"__1 _2d\"> </span>renunciar <span class=\"__1 _2d\"> </span>voluntariamente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _22\"> </span>cambio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>esas <span class=\"__1 _22\"> </span>pre<span class=\"__1 _4\"></span>staciones<span class=\"ls18\">. <span class=\"__1 _2d\"> </span></span>El <span class=\"__1 _2d\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>reconoce <span class=\"__1 _22\"> </span>estas prestaciones <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>pri<span class=\"__1 _4\"></span>mera <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>sigui<span class=\"__1 _4\"></span>entes <span class=\"__1 _21\"></span>fechas: <span class=\"__1 _21\"></span>(a) <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _21\"></span>ya <span class=\"__1 _21\"></span>no <span class=\"__1 _3\"></span>puede <span class=\"__1 _21\"></span>reti<span class=\"__1 _4\"></span>rar <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>ferta de dichas indemnizaciones; <span class=\"__1 _3\"></span>o (b) cuando la <span class=\"__1 _3\"></span>entidad reconozca <span class=\"__1 _3\"></span>los costes de una<span class=\"__1 _3\"></span> reestructuraci\u00f3n en<span class=\"__1 _3\"></span> el \u00e1mbito de la NIC 37 y ello suponga el pago de indemnizaciones por cese.  Cuando <span class=\"__1 _28\"> </span>se <span class=\"__1 _27\"> </span>hace <span class=\"__1 _28\"> </span>una <span class=\"__1 _28\"> </span>oferta<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>para <span class=\"__1 _27\"> </span>fomentar <span class=\"__1 _28\"> </span>la <span class=\"__1 _28\"> </span>renunci<span class=\"__1 _4\"></span>a <span class=\"__1 _28\"> </span>voluntaria <span class=\"__1 _28\"> </span>de <span class=\"__1 _27\"> </span>los <span class=\"__1 _28\"> </span>empleados, <span class=\"__1 _27\"> </span>las indemnizaciones <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>cese <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>valoran <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>funci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>n\u00famero <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>mpleados <span class=\"__1 _29\"></span>que <span class=\"__1 _29\"></span>se <span class=\"__1 _29\"></span>espe<span class=\"__1 _4\"></span>ra <span class=\"__1 _29\"></span>que <span class=\"__1 _29\"></span>aceptar\u00e1 la <span class=\"__1 _3\"></span>oferta. <span class=\"__1 _21\"></span>Las prestaciones <span class=\"__1 _21\"></span>que n<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>van a <span class=\"__1 _21\"></span>pagar <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>do<span class=\"__1 _4\"></span>ce <span class=\"__1 _21\"></span>me<span class=\"__1 _4\"></span>ses <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _3\"></span>bala<span class=\"__1 _4\"></span>nce se descuentan a su valor actual.  El <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>registra <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>provisi<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>restructuraci\u00f3n <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>ejercicio <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>sus <span class=\"__1 _16\"> </span>cuentas <span class=\"__1 _17\"> </span>anuales consolidadas <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>cumple <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>existe <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>plan <span class=\"__1 _7\"></span>formal <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>allado <span class=\"__1 _7\"></span>(que <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>identificaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las sociedades, <span class=\"__1 _4\"></span>localizaciones, <span class=\"__1 _4\"></span>funciones/puestos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>trabajo <span class=\"__1 _4\"></span>afectados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>n\u00fa<span class=\"__1 _4\"></span>mero de <span class=\"__1 _4\"></span>empl<span class=\"__1 _4\"></span>eados su<span class=\"__1 _4\"></span>jetos al <span class=\"__1 _4\"></span>pl<span class=\"__1 _4\"></span>an) <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _7\"></span>como se <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>creado <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>expectativa v\u00e1li<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>afectados <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>plan<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>ser\u00e1 <span class=\"__1 _4\"></span>ll<span class=\"__1 _7\"></span>evado <span class=\"__1 _4\"></span>a cabo y se implementar\u00e1 anunci\u00e1ndose sus principales caracter\u00edsticas.<span class=\"__1 _4c\"> </span>En <span class=\"__1 _3\"></span>2022 <span class=\"__1 _3\"></span>el Gr<span class=\"__1 _3\"></span>upo ha <span class=\"__1 _21\"></span>dado l<span class=\"__1 _3\"></span>os pasos <span class=\"__1 _21\"></span>necesarios para <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>implementaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un plan <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>racionalizaci\u00f3n y <span class=\"__1 _4\"></span>op<span class=\"__1 _4\"></span>timizaci\u00f3n <span class=\"__1 _4\"></span>(<span class=\"__1 _4\"></span>ERE) <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span>alidad <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>acomodar <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>recursos <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>actuales <span class=\"__1 _4\"></span>nivel<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>actividad<span class=\"__1 _4\"></span><span class=\"ls1d\">. </span>Un <span class=\"__1 _4\"></span>vez <span class=\"__1 _4\"></span>alcanzado <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>represent<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _4\"></span>legal <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>trabajadores <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>9 <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>noviembre <span class=\"__1 _4\"></span>de 2022, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo  <span class=\"__1 _4\"></span>present\u00f3 e<span class=\"__1 _4\"></span>l 23<span class=\"__1 _4\"></span> de <span class=\"__1 _4\"></span>noviembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2022 <span class=\"__1 _4\"></span>ante <span class=\"__1 _4\"></span>la Autoridad <span class=\"__1 _4\"></span>Laboral, <span class=\"__1 _4\"></span>previa <span class=\"__1 _4\"></span>aprobaci\u00f3n del Consejo de Administraci\u00f3n de la Sociedad dominante, la con<span class=\"__1 _4\"></span>firmaci\u00f3n de la <span class=\"__1 _3\"></span>decisi\u00f3n empresarial de p<span class=\"__1 _4\"></span>roceder a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>implementaci\u00f3n del <span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Expediente de d<span class=\"__1 _4\"></span>espido colectivo, <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>base en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>existencia de causas <span class=\"__1 _1f\"></span>obje<span class=\"__1 _4\"></span>tivas <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>car\u00e1cter <span class=\"__1 _1f\"></span>eco<span class=\"__1 _4\"></span>n\u00f3mico, <span class=\"__1 _1f\"></span>pro<span class=\"__1 _4\"></span>ductivo <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>organ<span class=\"__1 _4\"></span>izativo, <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>dar <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>mienzo <span class=\"__1 _17\"> </span>con <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>llo <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>la progresiva <span class=\"__1 _1f\"></span>exti<span class=\"__1 _4\"></span>nci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>contratos <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>extender<span class=\"__1 _4\"></span><span class=\"ls11\">\u00eda</span> <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>un <span class=\"__1 _17\"> </span>periodo <span class=\"__1 _1f\"></span>m\u00e1ximo <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>18 <span class=\"__1 _17\"> </span>meses. <span class=\"__1 _17\"> </span>En <span class=\"__1 _1f\"></span>el ejercicio 2023 se amortiza<span class=\"__1 _3\"></span>ron 64 puestos de trabajo <span class=\"__1 _3\"></span>a trav\u00e9s de salidas volunta<span class=\"__1 _3\"></span>rias y despidos en el marco del <span class=\"__1 _4\"></span>expediente lo <span class=\"__1 _4\"></span>que ha su<span class=\"__1 _4\"></span>puesto un <span class=\"__1 _4\"></span>gasto de 1.791 <span class=\"__1 _4\"></span>miles de <span class=\"__1 _4\"></span>euros. En el<span class=\"__1 _4\"></span> ejercicio<span class=\"__1 _4\"></span> 2024 se han amortizado 4 <span class=\"__1 _3\"></span>puestos <span class=\"__1 _3\"></span>de trabajo a <span class=\"__1 _3\"></span>trav\u00e9s de despido (1) <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>bajas voluntarias <span class=\"__1 _3\"></span>(3) en el <span class=\"__1 _3\"></span>marco del expediente <span class=\"__1 _1f\"></span>lo <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>supuesto <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>pago <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>ndemnizaciones <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>8 <span class=\"__1 _7\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros. <span class=\"__1 _1f\"></span>La implementaci\u00f3n del plan <span class=\"__1 _3\"></span>de restructuraci\u00f3n f<span class=\"__1 _3\"></span>inaliz\u00f3 en el <span class=\"__1 _3\"></span>mes de <span class=\"__1 _3\"></span>mayo del presente <span class=\"__1 _3\"></span>ejercicio, lo que ha su<span class=\"__1 _4\"></span>puesto u<span class=\"__1 _4\"></span>na reversi<span class=\"__1 _4\"></span>\u00f3n de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>provisi\u00f3n <span class=\"__1 _4\"></span>registrada po<span class=\"__1 _4\"></span>r impo<span class=\"__1 _4\"></span>rte d<span class=\"__1 _4\"></span>e 1.318 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de e<span class=\"__1 _4\"></span>uros. El<span class=\"__1 _4\"></span> sald<span class=\"__1 _4\"></span>o actual <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>provisi\u00f3n <span class=\"__1 _16\"> </span>clasificada <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>ep\u00edgrafe <span class=\"__1 _16\"> </span>\u201cProvisi<span class=\"__1 _4\"></span>ones <span class=\"__1 _16\"> </span>corrientes\u201d <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>estado <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>situaci\u00f3n financiera consolidado es por importe de 148 miles de euros <span class=\"ls31\">(N</span>ota <span class=\"lsa\">20</span>).<span class=\"__1 _4c\"> </span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Planes de participaci\u00f3n en beneficios y bonus </span></span>El <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _17\"></span>reconoce <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _17\"></span>y <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>gasto <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _1f\"></span>bonus <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>participaci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>beneficios <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>base <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>una f\u00f3rmula <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>iene <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>beneficio <span class=\"__1 _21\"></span>atribuible <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>los<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>Accioni<span class=\"__1 _4\"></span>stas <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _21\"></span>despu\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>ci<span class=\"__1 _4\"></span>ertos<span class=\"__1 _3\"></span> ajustes. <span class=\"__1 _21\"></span>El <span class=\"__1 _21\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>conoce <span class=\"__1 _29\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>pro<span class=\"__1 _4\"></span>visi\u00f3n <span class=\"__1 _29\"></span>cuando <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>st\u00e1 <span class=\"__1 _29\"></span>cont<span class=\"__1 _4\"></span>ractualmente <span class=\"__1 _29\"></span>obligada <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>pr\u00e1ctica en el pasado ha creado una obligaci\u00f3n impl\u00edcita. 2.19.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Provisiones y contingencias </span>Los <span class=\"__1 _21\"></span>Administ<span class=\"__1 _4\"></span>radores <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _21\"></span>dominante <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>formulaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _7\"></span>a<span class=\"ls1a\">s <span class=\"__1 _21\"></span><span class=\"ls0_1\">cuentas <span class=\"__1 _29\"></span>an<span class=\"__1 _4\"></span>uales <span class=\"__1 _21\"></span>consolidadas </span></span>diferencian entre: a) <span class=\"__1 _7\"></span><span class=\"ls0_1\">Provisiones: <span class=\"__1 _4\"></span>saldos <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>cubren <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _7\"></span>actuales <span class=\"__1 _4\"></span>derivadas <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>sucesos <span class=\"__1 _7\"></span>pasados, </span>cuya <span class=\"__1 _27\"> </span>can<span class=\"__1 _4\"></span>celaci\u00f3n <span class=\"__1 _43\"> </span>es <span class=\"__1 _27\"> </span>p<span class=\"__1 _4\"></span>robable <span class=\"__1 _43\"> </span>que <span class=\"__1 _43\"> </span>origine <span class=\"__1 _43\"> </span>una <span class=\"__1 _27\"> </span>sal<span class=\"__1 _4\"></span>ida <span class=\"__1 _27\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _27\"> </span>recu<span class=\"__1 _4\"></span>rsos, <span class=\"__1 _27\"> </span>pero<span class=\"__1 _4\"></span> <span class=\"__1 _27\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _27\"> </span>re<span class=\"__1 _4\"></span>sultan indeterminados en cuanto a su importe y/ <span class=\"__1 _3\"></span>o momento de cancelaci\u00f3n.<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\"> </span></span>b)<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>Pasivos <span class=\"__1 _16\"> </span>contingentes: <span class=\"__1 _17\"> </span>obligacione<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>posibles <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span>rgidas <span class=\"__1 _17\"> </span>como <span class=\"__1 _16\"> </span>consecuencia <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>sucesos <span class=\"__1 _17\"> </span>pasado<span class=\"__1 _4\"></span>s, </span>cuya <span class=\"__1 _1f\"></span>materi<span class=\"__1 _4\"></span>alizaci\u00f3n <span class=\"__1 _1f\"></span>futura <span class=\"__1 _1f\"></span>est\u00e1 <span class=\"__1 _17\"> </span>condicionada <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>ocurra, <span class=\"__1 _17\"></span>o <span class=\"__1 _1f\"></span>no, <span class=\"__1 _1f\"></span>uno <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _1f\"></span>eventos <span class=\"__1 _17\"> </span>futuros independientes de la voluntad del Grupo<span class=\"__1 _4\"></span>.<span class=\"__1 _4c\"> </span>La<span class=\"ls1a\">s </span>cuentas anuales consolid<span class=\"__1 _4\"></span>adas del Grupo recogen todas las pro<span class=\"__1 _4\"></span>visiones con respecto a las cuales se <span class=\"__1 _21\"></span>estima <span class=\"__1 _21\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>robabilidad <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>enga <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>atende<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bligaci\u00f3n <span class=\"__1 _21\"></span>es <span class=\"__1 _21\"></span>mayor <span class=\"__1 _21\"></span>que<span class=\"__1 _7\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>contrario<span class=\"__1 _4\"></span><span class=\"ls1d\">, </span>apoy\u00e1ndose en dicha estimaci\u00f3n en <span class=\"__1 _3\"></span>los asesores internos y externos f<span class=\"__1 _3\"></span>iscales y legales del Grupo, en su caso.<span class=\"__1 _4c\"> </span> <span class=\"__1 _3\"></span>Los pasivos contingentes no <span class=\"__1 _3\"></span>se reconocen <span class=\"__1 _3\"></span>en la<span class=\"ls1a\">s </span>cuentas anuales consolidadas, sino que se<span class=\"__1 _3\"></span> informa sobre los mismos, conforme a los requerimientos de la NIC 37. Las provisiones (que se cuantifican teniendo en consideraci\u00f3n la mejor informaci\u00f3n disponible sobre las consecuencias del suceso en <span class=\"__1 _3\"></span>el que traen su caus<span class=\"__1 _3\"></span>a y son reestimadas con ocasi\u00f3n de cada <span class=\"__1 _3\"></span>cierre contable) <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>uti<span class=\"__1 _4\"></span>lizan <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>afrontar <span class=\"__1 _7\"></span>las o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _4\"></span>espec\u00edficas <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cuales <span class=\"__1 _4\"></span>fueron <span class=\"__1 _7\"></span>originalmente reconocidas, <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>rocedi\u00e9ndose <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>su <span class=\"__1 _21\"></span>reversi\u00f3n, <span class=\"__1 _29\"></span>total <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>arcial, <span class=\"__1 _29\"></span>cuando <span class=\"__1 _29\"></span>dich<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>obligaciones <span class=\"__1 _21\"></span>dejan <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>xistir o disminuyen. Al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>ejercicios <span class=\"__1 _17\"> </span>terminados <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>31 <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2<span class=\"__1 _4\"></span>0<span class=\"__1 _4\"></span>24 <span class=\"__1 _17\"> </span><span class=\"ls11\">y <span class=\"__1 _17\"> </span><span class=\"lsa\">202</span></span>3 <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>ncontraban <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>curso distintos <span class=\"__1 _2e\"> </span>procedimientos <span class=\"__1 _16\"> </span>judi<span class=\"__1 _4\"></span>ciales, <span class=\"__1 _2e\"> </span>procesos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>arbitraje <span class=\"__1 _2e\"> </span>y <span class=\"__1 _16\"> </span>recl<span class=\"__1 _4\"></span>amaciones <span class=\"__1 _16\"> </span>entablado<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>contra <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>as entidades <span class=\"__1 _7\"></span>consolidadas <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>origen <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>desarrollo <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>actividades. <span class=\"__1 _4\"></span>Tanto <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>asesores<span class=\"__1 _3\"></span> legales <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>fiscales<span class=\"__1 _4\"></span>, <span class=\"__1 _23\"> </span>internos <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>externos <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _2e\"> </span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _2e\"> </span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>Admini<span class=\"__1 _4\"></span>stradores <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span>tienden <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as provisiones c<span class=\"__1 _3\"></span>onstituidas so<span class=\"__1 _3\"></span>n suficientes <span class=\"__1 _21\"></span>y que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>conclusi\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>estos <span class=\"__1 _3\"></span>procedimientos <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>reclamaciones no <span class=\"__1 _3\"></span>producir\u00e1 <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>efecto <span class=\"__1 _21\"></span>adi<span class=\"__1 _4\"></span>cional <span class=\"__1 _3\"></span>significativo <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>cuentas <span class=\"__1 _3\"></span>anuales <span class=\"__1 _3\"></span>consolidadas <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>ejercicios en<span class=\"__1 _4c\"> </span>los <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>finalicen<span class=\"fs1_1\"> <span class=\"__1 _2e\"> </span></span>y, <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _2e\"> </span>obtenidos <span class=\"__1 _2e\"> </span>permit<span class=\"__1 _4\"></span>en <span class=\"__1 _16\"> </span>ajustar <span class=\"__1 _2e\"> </span>di<span class=\"__1 _4\"></span>chas <span class=\"__1 _16\"> </span>pro<span class=\"__1 _4\"></span>visiones <span class=\"__1 _16\"> </span>en <span class=\"__1 _20\"> </span>base <span class=\"__1 _2e\"> </span>a <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>as opiniones legales recabadas espec\u00edficamente para caso (Nota<span class=\"ls1a\">s <span class=\"lsa\">26</span></span> y <span class=\"lsa\">28<span class=\"ls31\">).</span></span> Por <span class=\"__1 _4\"></span>\u00faltimo<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>contingentes <span class=\"__1 _4\"></span>s\u00f3lo <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>objeto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>gistro <span class=\"__1 _4\"></span>contable <span class=\"__1 _7\"></span>cuando <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>materi<span class=\"__1 _4\"></span>alizaci\u00f3n resulte <span class=\"__1 _4\"></span>pr\u00e1cticamente ci<span class=\"__1 _4\"></span>erta. No <span class=\"__1 _4\"></span>obstante, en<span class=\"__1 _4\"></span> la <span class=\"__1 _4\"></span>medida <span class=\"__1 _4\"></span>en q<span class=\"__1 _4\"></span>ue los <span class=\"__1 _4\"></span>mismos <span class=\"__1 _4\"></span>resultan p<span class=\"__1 _4\"></span>robables, son desglosados en la memoria<span class=\"__1 _4c\"> </span>. 2.20.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Reconocimiento de ingresos </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _28\"> </span><span class=\"ff2_1 fs3_1\">Reconocimiento de ingresos de los contratos de construcci\u00f3n </span></span>Con e<span class=\"__1 _4\"></span>l ob<span class=\"__1 _4\"></span>jeto de <span class=\"__1 _4\"></span>asegurar u<span class=\"__1 _4\"></span>na aplicaci<span class=\"__1 _4\"></span>\u00f3n homog\u00e9nea <span class=\"__1 _4\"></span>en l<span class=\"__1 _4\"></span>as diferen<span class=\"__1 _4\"></span>tes \u00e1reas <span class=\"__1 _4\"></span>de acti<span class=\"__1 _4\"></span>vidad, el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Grupo dispone <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>pol\u00edtica <span class=\"__1 _1f\"></span>com\u00fan <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>conocimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ingresos <span class=\"__1 _1f\"></span>adaptada <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>NI<span class=\"__1 _4\"></span>IF <span class=\"__1 _1f\"></span>15 <span class=\"__1 _1f\"></span>Ingresos <span class=\"__1 _7\"></span>de Actividades <span class=\"__1 _21\"></span>Ordinarias <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>rocedentes <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>Contratos <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>Client<span class=\"__1 _4\"></span>es. <span class=\"__1 _29\"></span>A <span class=\"__1 _29\"></span>continu<span class=\"__1 _4\"></span>aci\u00f3n, <span class=\"__1 _29\"></span>se <span class=\"__1 _29\"></span>det<span class=\"__1 _4\"></span>allan <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>criterios seguidos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _29\"></span>pol<span class=\"__1 _4\"></span>\u00edtica, <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>afectan <span class=\"__1 _21\"></span>fundamentalmente <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>acti<span class=\"__1 _4\"></span>vidades <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Ene<span class=\"__1 _4\"></span>rg\u00eda <span class=\"__1 _29\"></span>Conven<span class=\"__1 _4\"></span>cional, Plantas Industriales, Servicios Especializado<span class=\"__1 _4\"></span>s, Energ\u00edas Renovables y Sistemas Inteligentes El <span class=\"__1 _7\"></span>primer <span class=\"__1 _7\"></span>lugar <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>efectos <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>identificaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>las obligaciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>desempe\u00f1o <span class=\"__1 _1f\"></span>dentro <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>mismo<span class=\"__1 _4\"></span>s. <span class=\"__1 _7\"></span>El <span class=\"__1 _1f\"></span>n\u00fa<span class=\"__1 _4\"></span>mero <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>obli<span class=\"__1 _4\"></span>gaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>desempe\u00f1o <span class=\"__1 _1f\"></span>que tiene un contrato depender\u00e1 del tipo de contrato y <span class=\"__1 _3\"></span>actividad.<span class=\"__1 _4\"></span> En general, <span class=\"__1 _3\"></span>las obligaciones <span class=\"__1 _3\"></span>de desempe\u00f1o <span class=\"__1 _3\"></span>en las <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>stintas ramas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>activad del Grupo se sa<span class=\"__1 _3\"></span>tisfacen<span class=\"__1 _3\"></span> a <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>largo<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>del <span class=\"__1 _23\"> </span>tie<span class=\"__1 _4\"></span>mpo <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>momento <span class=\"__1 _23\"> </span>determinado, <span class=\"__1 _2e\"> </span>ya <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>cli<span class=\"__1 _4\"></span>ente <span class=\"__1 _2e\"> </span>recibe <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>consume simult\u00e1neamente <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>beneficios aport<span class=\"__1 _4\"></span>ados por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desempe\u00f1o de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>entidad <span class=\"__1 _4\"></span>a medi<span class=\"__1 _4\"></span>da que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>servicio se presta. Respecto al <span class=\"__1 _3\"></span>criterio de rec<span class=\"__1 _3\"></span>onocimiento de <span class=\"__1 _3\"></span>ingresos a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o largo <span class=\"__1 _3\"></span>del tiempo <span class=\"__1 _3\"></span>(forma <span class=\"__1 _3\"></span>de med<span class=\"__1 _3\"></span>ir el progres<span class=\"__1 _3\"></span>o de u<span class=\"__1 _4\"></span>na obligaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>desempe\u00f1o), <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>aplica m\u00e9todo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>recursos (input <span class=\"__1 _4\"></span>method) <span class=\"__1 _4\"></span>denominado \u201cgrado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>avance <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>stes\u201d. <span class=\"__1 _4\"></span>Conforme <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>este <span class=\"__1 _4\"></span>m\u00e9<span class=\"__1 _4\"></span>todo, <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>entidad <span class=\"__1 _4\"></span>reconocer\u00e1 <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _4\"></span>basados en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>avance <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>costes <span class=\"__1 _16\"> </span>respecto <span class=\"__1 _16\"> </span>al <span class=\"__1 _16\"> </span>total <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>coste<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>pre<span class=\"__1 _4\"></span>vistos <span class=\"__1 _17\"> </span>para <span class=\"__1 _16\"> </span>terminar <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>trabajos, teniendo <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>m\u00e1rgen<span class=\"__1 _4\"></span>es <span class=\"__1 _23\"> </span>esperados <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>todo<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>proyecto <span class=\"__1 _23\"> </span>seg\u00fan<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>el <span class=\"__1 _2e\"> </span>\u00fa<span class=\"__1 _4\"></span>ltimo <span class=\"__1 _23\"> </span>presupuesto actualizado.  Este m\u00e9todo co<span class=\"__1 _3\"></span>nlleva medir <span class=\"__1 _3\"></span>la proporci\u00f3n de <span class=\"__1 _3\"></span>los c<span class=\"__1 _3\"></span>ostes soportados por <span class=\"__1 _3\"></span>el trabaj<span class=\"__1 _3\"></span>o terminado h<span class=\"__1 _4\"></span>asta <span class=\"__1 _3\"></span>la fecha respecto <span class=\"__1 _3\"></span>al total de <span class=\"__1 _3\"></span>los costes <span class=\"__1 _3\"></span>previstos y <span class=\"__1 _3\"></span>reconocer ingresos de <span class=\"__1 _3\"></span>forma pro<span class=\"__1 _3\"></span>porcional al total <span class=\"__1 _3\"></span>de ingresos <span class=\"__1 _7\"></span>esperados. <span class=\"__1 _7\"></span>En <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>mismo, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>porce<span class=\"__1 _3\"></span>ntaje <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>stes <span class=\"__1 _7\"></span>incurridos <span class=\"__1 _7\"></span>respecto <span class=\"__1 _7\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _7\"></span>de costes <span class=\"__1 _1f\"></span>estimados <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>determinar <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>reconoci<span class=\"__1 _4\"></span>miento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ingresos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>funci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>margen <span class=\"__1 _1f\"></span>estimado para toda la vida del contrato<span class=\"__1 _4c\"> </span>Residualmente, cuando e<span class=\"__1 _3\"></span>l resultado d<span class=\"__1 _3\"></span>e un co<span class=\"__1 _3\"></span>ntrato n<span class=\"__1 _3\"></span>o puede <span class=\"__1 _3\"></span>estimarse de f<span class=\"__1 _3\"></span>orma f<span class=\"__1 _3\"></span>iable, los ingresos del contrato se reconocen s\u00f3lo h<span class=\"__1 _4\"></span>asta el l\u00edmite de los costes del contrato incurridos que sea probable que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>recuperar\u00e1n. <span class=\"__1 _1f\"></span>A <span class=\"__1 _7\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>diciembre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>2023 <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>considerado <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ninguno <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>los proyectos que el resultado no pueda ser estimado de f<span class=\"__1 _3\"></span>orma fiable.<span class=\"__1 _4\"></span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff2_1 fs3_1\">Reconocimiento de ingresos procedentes de modificaciones, reclamaciones y disputas<span class=\"__1 _4\"></span><span class=\"ff3_1\"> </span></span></span>Se entiende p<span class=\"__1 _4\"></span>or modificaciones, los cambios <span class=\"__1 _4\"></span>en el alcance de<span class=\"__1 _4\"></span>l trabajo distintos de l<span class=\"__1 _4\"></span>os contemplados en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>contrato <span class=\"__1 _16\"> </span>original, <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>puede <span class=\"__1 _16\"> </span>llevar <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _16\"> </span>modificaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _17\"> </span>vinculados <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>dicho contrato. <span class=\"__1 _7\"></span>Las <span class=\"__1 _4\"></span>modificaciones <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>contrato <span class=\"__1 _7\"></span>inicial <span class=\"__1 _7\"></span>req<span class=\"__1 _3\"></span>uieren <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>aprobaci\u00f3n <span class=\"__1 _4\"></span>t\u00e9cnica <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>econ<span class=\"__1 _4\"></span>\u00f3mica <span class=\"__1 _4\"></span>por parte <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>cliente <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>permita <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ese <span class=\"__1 _7\"></span>momento <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>emisi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cert<span class=\"__1 _4\"></span>ificaciones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>cobro<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de esos <span class=\"__1 _1f\"></span>trabajos <span class=\"__1 _1f\"></span>adicionales. <span class=\"__1 _1f\"></span>El <span class=\"__1 _7\"></span>crit<span class=\"__1 _4\"></span>erio <span class=\"__1 _1f\"></span>seguido <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>es <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>reconocer <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>stos trabajos <span class=\"__1 _4\"></span>adi<span class=\"__1 _4\"></span>cionales <span class=\"__1 _4\"></span>hasta <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>exista <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>aprobaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>mismos <span class=\"__1 _7\"></span>por p<span class=\"__1 _4\"></span>arte <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>cli<span class=\"__1 _4\"></span>ente. <span class=\"__1 _4\"></span>En <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso de <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>trabajos <span class=\"__1 _7\"></span>est\u00e9n <span class=\"__1 _1f\"></span>aprobados <span class=\"__1 _1f\"></span>pero <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>valoraci\u00f3n <span class=\"__1 _1f\"></span>est\u00e9 <span class=\"__1 _1f\"></span>pendiente, <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>aplica <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>requisito <span class=\"__1 _1f\"></span>que posteriormente se <span class=\"__1 _4\"></span>menciona <span class=\"__1 _4\"></span>para el<span class=\"__1 _4\"></span> caso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>\u201ccontraprestaci\u00f3n <span class=\"__1 _4\"></span>variable\u201d, regi<span class=\"__1 _4\"></span>st<span class=\"__1 _4\"></span><span class=\"ff2_1\">rando <span class=\"__1 _4\"></span>aquel i<span class=\"__1 _4\"></span>mporte </span>sobre el <span class=\"__1 _4\"></span>que sea al<span class=\"__1 _4\"></span>tamente probable <span class=\"__1 _4\"></span>que no se <span class=\"__1 _4\"></span>va a <span class=\"__1 _4\"></span>producir u<span class=\"__1 _4\"></span>na reversi\u00f3n si<span class=\"__1 _4\"></span>gnificativa. Los costes asociados <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>est<span class=\"__1 _4\"></span>as <span class=\"__1 _20\"> </span>unidades <span class=\"__1 _20\"> </span>ejecutadas <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>servi<span class=\"__1 _4\"></span>cios <span class=\"__1 _23\"> </span>se <span class=\"__1 _1a\"> </span>reconocer\u00e1n <span class=\"__1 _20\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>momento <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>se produzcan, independientemente de que haya sido aprobada o no la modificaci\u00f3n.<span class=\"__1 _4c\"> </span>Si <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>modificaci\u00f3n <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>contrato <span class=\"__1 _1f\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>contabiliza <span class=\"__1 _7\"></span>como <span class=\"__1 _1f\"></span>contrato <span class=\"__1 _7\"></span>separado <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>conformidad <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>el p\u00e1rrafo <span class=\"__1 _3\"></span>20 de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>NIIF <span class=\"__1 _3\"></span>15, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>entidad co<span class=\"__1 _3\"></span>ntabilizar\u00e1 <span class=\"__1 _3\"></span>los bienes <span class=\"__1 _21\"></span>o servicios <span class=\"__1 _3\"></span>prometidos <span class=\"__1 _3\"></span>que todav\u00eda <span class=\"__1 _21\"></span>no se hayan <span class=\"__1 _20\"> </span>transferido <span class=\"__1 _1a\"> </span>en <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>fecha <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _20\"> </span>modificaci\u00f3n <span class=\"__1 _20\"> </span>(es <span class=\"__1 _1a\"> </span>decir, <span class=\"__1 _1a\"> </span>los <span class=\"__1 _20\"> </span>bienes <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _20\"> </span>prometidos pendientes) en la forma de entre las siguientes que sea de aplicaci\u00f3n:  (a)<span class=\"ff4 ls0_1\">  <span class=\"ff2_1\">La <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span>tidad <span class=\"__1 _17\"> </span>contabili<span class=\"__1 _4\"></span>zar\u00e1 <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>modi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _17\"> </span>del <span class=\"__1 _16\"> </span>contrato <span class=\"__1 _17\"> </span>como <span class=\"__1 _16\"> </span>si <span class=\"__1 _17\"> </span>fuera <span class=\"__1 _16\"> </span>una <span class=\"__1 _16\"> </span>rescisi\u00f3n <span class=\"__1 _16\"> </span>del </span></span>contrato vigente y la creaci\u00f3n de un nuevo contrato, si los bienes <span class=\"__1 _3\"></span>o servicios pendientes se diferencian <span class=\"__1 _4\"></span>de los bienes o servici<span class=\"__1 _4\"></span>os transferidos en la fecha <span class=\"__1 _4\"></span>de la modifi<span class=\"__1 _4\"></span>ca<span class=\"__1 _4\"></span>ci\u00f3n o con anterioridad. <span class=\"__1 _17\"> </span>El <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>contraprestaci\u00f3n <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>asignar\u00e1 <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"></span>obligaciones <span class=\"__1 _1f\"></span>de ejecuci\u00f3n <span class=\"__1 _7\"></span>pendientes <span class=\"__1 _1f\"></span>ser\u00e1 <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>suma <span class=\"__1 _7\"></span>de: <span class=\"__1 _7\"></span>(i<span class=\"__1 _4\"></span>) <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cont<span class=\"__1 _4\"></span>raprestaci\u00f3n <span class=\"__1 _7\"></span>prometida <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>cliente (incluidos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>ya <span class=\"__1 _7\"></span>recibidos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>este) <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>incl<span class=\"__1 _4\"></span>uido <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>estimaci\u00f3n <span class=\"__1 _7\"></span>del precio <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>transacci\u00f3n <span class=\"__1 _4\"></span>y qu<span class=\"__1 _4\"></span>e no <span class=\"__1 _4\"></span>se h<span class=\"__1 _4\"></span>aya recono<span class=\"__1 _4\"></span>cido como <span class=\"__1 _4\"></span>ingresos o<span class=\"__1 _4\"></span>rdinarios, y (ii<span class=\"__1 _4\"></span>) la<span class=\"__1 _4\"></span> contraprestaci\u00f3n prometida en el marco de la modificaci\u00f3n del contrato. <span class=\"ff3_1\"> </span>(b)<span class=\"ff4\">  </span>La entidad <span class=\"__1 _4\"></span>contabilizar\u00e1 la <span class=\"__1 _4\"></span>modificaci\u00f3n<span class=\"__1 _4\"></span> del <span class=\"__1 _4\"></span>contrato como <span class=\"__1 _4\"></span>si formara <span class=\"__1 _4\"></span>parte d<span class=\"__1 _4\"></span>el contrato vigente <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>bienes <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>servicios <span class=\"__1 _21\"></span>pendientes <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>est\u00e1n <span class=\"__1 _21\"></span>diferenciados <span class=\"__1 _3\"></span>y, <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>lo <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>anto, <span class=\"__1 _29\"></span>forman parte <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>\u00fa<span class=\"__1 _4\"></span>nica <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bligaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ejecuci\u00f3n <span class=\"__1 _21\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ueda <span class=\"__1 _29\"></span>parci<span class=\"__1 _4\"></span>almente <span class=\"__1 _29\"></span>sat<span class=\"__1 _4\"></span>isfech<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>fecha de l<span class=\"__1 _4\"></span>a modi<span class=\"__1 _4\"></span>ficaci\u00f3n. El <span class=\"__1 _4\"></span>efecto<span class=\"__1 _4\"></span> que<span class=\"__1 _4\"></span> la <span class=\"__1 _4\"></span>modificaci<span class=\"__1 _4\"></span>\u00f3n del <span class=\"__1 _4\"></span>contrato <span class=\"__1 _4\"></span>tiene so<span class=\"__1 _4\"></span>bre el<span class=\"__1 _4\"></span> preci<span class=\"__1 _4\"></span>o de <span class=\"__1 _4\"></span>la transacci\u00f3n, <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>medici\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>entidad <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>gresi\u00f3n <span class=\"__1 _7\"></span>hacia <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>mplimiento completo <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>cuci\u00f3n, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>reconocer\u00e1 <span class=\"__1 _7\"></span>como <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>aj<span class=\"__1 _4\"></span>ust<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>gresos ordinarios <span class=\"__1 _22\"> </span>(como <span class=\"__1 _2d\"> </span>incremento <span class=\"__1 _22\"> </span>o <span class=\"__1 _22\"> </span>reducci\u00f3n <span class=\"__1 _22\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _22\"> </span>dichos <span class=\"__1 _22\"> </span>i<span class=\"__1 _4\"></span>ngresos) <span class=\"__1 _22\"> </span>en <span class=\"__1 _22\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>la modificaci\u00f3n <span class=\"__1 _2e\"> </span>(es <span class=\"__1 _2e\"> </span>decir, <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>ajuste<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>ingresos <span class=\"__1 _2e\"> </span>ordinarios <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>hace <span class=\"__1 _2e\"> </span>sobre <span class=\"__1 _2e\"> </span>una <span class=\"__1 _2e\"> </span>base acumulada).  (c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff2_1\">Si los bienes o servicios pendientes son una combinaci\u00f3n de lo indicado en las letras (a) </span></span>y <span class=\"__1 _7\"></span>(b), <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>entidad <span class=\"__1 _1f\"></span>contabilizar\u00e1 <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>efectos <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _17\"> </span>modificaci\u00f3n <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>obligaciones <span class=\"__1 _1f\"></span>de ejecuci\u00f3n <span class=\"__1 _33\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _33\"> </span>satisfechas <span class=\"__1 _33\"> </span>del <span class=\"__1 _33\"> </span>co<span class=\"__1 _4\"></span>ntrato <span class=\"__1 _33\"> </span>modificado <span class=\"__1 _33\"> </span>(incluidas <span class=\"__1 _18\"> </span>las <span class=\"__1 _33\"> </span>no <span class=\"__1 _18\"> </span>satisfechas parcialmente) de manera coherente con los objetivos de este p\u00e1rrafo.<span class=\"ff3_1\"> </span>Una <span class=\"__1 _1f\"></span>recl<span class=\"__1 _4\"></span>amaci\u00f3n <span class=\"__1 _1f\"></span>es <span class=\"__1 _17\"> </span>una <span class=\"__1 _1f\"></span>soli<span class=\"__1 _4\"></span>citud <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>pago <span class=\"__1 _1f\"></span>o <span class=\"__1 _17\"> </span>compensaci\u00f3n <span class=\"__1 _1f\"></span>al <span class=\"__1 _17\"> </span>cliente <span class=\"__1 _1f\"></span>(por <span class=\"__1 _17\"> </span>ejemplo, <span class=\"__1 _1f\"></span>supuestos <span class=\"__1 _17\"> </span>de compensaci\u00f3n, <span class=\"__1 _1a\"> </span>reembolso <span class=\"__1 _1a\"> </span>de  costes, <span class=\"__1 _20\"> </span>revisi\u00f3n  de <span class=\"__1 _20\"> </span>infl<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _1a\"> </span>legalmente <span class=\"__1 _1a\"> </span>obligatoria)  sujeta <span class=\"__1 _20\"> </span>a  u<span class=\"__1 _3\"></span>n procedimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>solicitud <span class=\"__1 _7\"></span>di<span class=\"__1 _4\"></span>rectamente <span class=\"__1 _7\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cliente. <span class=\"__1 _7\"></span>El <span class=\"__1 _1f\"></span>crit<span class=\"__1 _4\"></span>erio <span class=\"__1 _1f\"></span>segui<span class=\"__1 _4\"></span>do <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>respecto <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>las reclamaciones <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>aplicar <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>mencionado<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>anteriormente <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>caso <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>modificaci<span class=\"__1 _4\"></span>ones, <span class=\"__1 _21\"></span>cuando <span class=\"__1 _3\"></span>dichas<span class=\"__1 _3\"></span> reclamaciones <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>est\u00e9n <span class=\"__1 _21\"></span>amparadas <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>contrato, <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>variable, <span class=\"__1 _29\"></span>cuan<span class=\"__1 _4\"></span>do <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>smas est\u00e9n amparadas en el contrato, pero sea necesaria su cuantificaci\u00f3n.<span class=\"__1 _4c\"> </span>Al <span class=\"__1 _3\"></span>evaluar si <span class=\"__1 _21\"></span>es altamente <span class=\"__1 _21\"></span>probable que <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ocu<span class=\"__1 _4\"></span>rra <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _3\"></span>reversi\u00f3n <span class=\"__1 _3\"></span>significativa <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>ingresos ordinarios <span class=\"__1 _1f\"></span>acumulados <span class=\"__1 _1f\"></span>reconocido, <span class=\"__1 _1f\"></span>cuando, <span class=\"__1 _1f\"></span>posteriormente, <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>resuel<span class=\"__1 _4\"></span>va <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>incertidumbre <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _1f\"></span>la contraprestaci\u00f3n variable, la e<span class=\"__1 _4\"></span>ntidad tendr\u00e1 en cuenta tan<span class=\"__1 _4\"></span>to l<span class=\"__1 _4\"></span>a probabilidad como la <span class=\"__1 _4\"></span>magnitud de la reversi\u00f3n de <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _3\"></span>ordinarios. <span class=\"__1 _3\"></span>Los <span class=\"__1 _3\"></span>factores que <span class=\"__1 _3\"></span>podr\u00edan <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ncrementar <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>probabilidad o <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>magnitud de u<span class=\"__1 _4\"></span>na reversi<span class=\"__1 _4\"></span>\u00f3n d<span class=\"__1 _4\"></span>e ingresos <span class=\"__1 _4\"></span>ordinarios <span class=\"__1 _4\"></span>incluyen, <span class=\"__1 _4\"></span>sin <span class=\"__1 _4\"></span>limitarse <span class=\"__1 _4\"></span>a el<span class=\"__1 _4\"></span>los, cu<span class=\"__1 _4\"></span>alquiera de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>sigu<span class=\"__1 _4\"></span>ientes: (a) <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>contraprestaci\u00f3n <span class=\"__1 _7\"></span>sea <span class=\"__1 _4\"></span>mu<span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>sensible <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>factores <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>entidad <span class=\"__1 _7\"></span>no tenga <span class=\"__1 _4\"></span>ni<span class=\"__1 _4\"></span>nguna <span class=\"__1 _4\"></span>influencia; <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>stos <span class=\"__1 _4\"></span>factores <span class=\"__1 _7\"></span>pueden <span class=\"__1 _4\"></span>incluir <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>volatilidad <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>me<span class=\"__1 _4\"></span>rcado, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>juicio <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>las acciones <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>tercero<span class=\"__1 _4\"></span>s, <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>condiciones <span class=\"__1 _17\"> </span>climatol\u00f3gicas <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>un <span class=\"__1 _1f\"></span>al<span class=\"__1 _4\"></span>to <span class=\"__1 _1f\"></span>ri<span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>sgo <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>obsolescen<span class=\"__1 _4\"></span>cia <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>bien <span class=\"__1 _1f\"></span>o servicio <span class=\"__1 _21\"></span>prometido; <span class=\"__1 _21\"></span>(b) <span class=\"__1 _21\"></span>que <span class=\"__1 _29\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>espe<span class=\"__1 _4\"></span>re <span class=\"__1 _29\"></span>que <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>incertidumbre <span class=\"__1 _21\"></span>sobre <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>contraprestaci\u00f3n se <span class=\"__1 _2e\"> </span>resu<span class=\"__1 _4\"></span>elva <span class=\"__1 _2e\"> </span>durante <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _2e\"> </span>largo <span class=\"__1 _23\"> </span>per\u00edodo <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>tiempo; <span class=\"__1 _23\"> </span>(c) <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>experiencia <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>entidad <span class=\"__1 _2e\"> </span>(u<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>otra evidencia) <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>tipos <span class=\"__1 _4\"></span>similares <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>contratos <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>limitada, <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>esa <span class=\"__1 _4\"></span>experiencia <span class=\"__1 _4\"></span>(u <span class=\"__1 _4\"></span>otra evi<span class=\"__1 _4\"></span>dencia) tenga un <span class=\"__1 _4\"></span>valor predictivo <span class=\"__1 _4\"></span>limitado; (d) <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>pr\u00e1ctica habitual <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>entidad ofrecer <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>amplio ran<span class=\"__1 _4\"></span>go de reducciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>preci<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cambiar <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>diciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>pago <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>contratos <span class=\"__1 _4\"></span>simil<span class=\"__1 _4\"></span>ares <span class=\"__1 _4\"></span>en <span class=\"__1 _1f\"></span>circunstancias parecidas; <span class=\"__1 _22\"> </span>(e) <span class=\"__1 _2d\"> </span>que <span class=\"__1 _22\"> </span>el <span class=\"__1 _2d\"> </span>contrato <span class=\"__1 _22\"> </span>tenga <span class=\"__1 _22\"> </span>un <span class=\"__1 _2d\"> </span>gran <span class=\"__1 _22\"> </span>n\u00famero <span class=\"__1 _22\"> </span>y <span class=\"__1 _2d\"> </span>un <span class=\"__1 _22\"> </span>amplio<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>rango <span class=\"__1 _2d\"> </span>de <span class=\"__1 _22\"> </span>importes <span class=\"__1 _22\"> </span>de contraprestaci\u00f3n posibles. Al <span class=\"__1 _3\"></span>final de <span class=\"__1 _3\"></span>cada <span class=\"__1 _21\"></span>eje<span class=\"__1 _4\"></span>rcicio, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>entidad act<span class=\"__1 _3\"></span>ualizar\u00e1 <span class=\"__1 _3\"></span>los pr<span class=\"__1 _3\"></span>ecios d<span class=\"__1 _3\"></span>e la <span class=\"__1 _21\"></span>transacci\u00f3n estimados <span class=\"__1 _21\"></span>(actu<span class=\"__1 _4\"></span>alizando tambi\u00e9n <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>evaluaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>cuanto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>mitaci\u00f3n <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>estimaci\u00f3<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>raprestaci\u00f3n <span class=\"__1 _29\"></span>variabl<span class=\"__1 _4\"></span>e)<span class=\"__1 _4c\"> </span>para <span class=\"__1 _4\"></span>representar <span class=\"__1 _7\"></span>fielmente <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>circun<span class=\"__1 _4\"></span>stancias <span class=\"__1 _4\"></span>existentes <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>final <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>cambios <span class=\"__1 _4\"></span>en las circunstancias en el transcurso de este. Una <span class=\"__1 _4\"></span>disputa <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>sultado <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>inconformidad <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>rechazo <span class=\"__1 _4\"></span>tras <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>reclamaci\u00f3n <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cliente <span class=\"__1 _4\"></span>bajo <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l amparo del contrato, cuya <span class=\"__1 _3\"></span>resoluci\u00f3n est\u00e1 pendiente de procedimie<span class=\"__1 _3\"></span>nto directamente con el cliente <span class=\"__1 _3\"></span>o de u<span class=\"__1 _4\"></span>n pro<span class=\"__1 _4\"></span>cedimiento ju<span class=\"__1 _4\"></span>dicial o <span class=\"__1 _4\"></span>arbitral. <span class=\"__1 _4\"></span>Conforme <span class=\"__1 _4\"></span>a lo<span class=\"__1 _4\"></span>s cr<span class=\"__1 _4\"></span>it<span class=\"__1 _4\"></span>erios segu<span class=\"__1 _4\"></span>idos por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo<span class=\"__1 _4\"></span>, los <span class=\"__1 _4\"></span>ingresos relacionados <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>disputas <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>cuestione <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>exigibili<span class=\"__1 _4\"></span>dad <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>cantidad <span class=\"__1 _17\"> </span>reclamada <span class=\"__1 _17\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>se reconocer\u00e1n, <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>gresos reco<span class=\"__1 _4\"></span>nocidos <span class=\"__1 _4\"></span>anteriormente <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>cancel<span class=\"__1 _4\"></span>ar\u00e1n, <span class=\"__1 _4\"></span>ya qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>disput<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>demuestra la ausencia <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>aprobaci\u00f3n por <span class=\"__1 _3\"></span>el cliente <span class=\"__1 _3\"></span>del trabajo <span class=\"__1 _3\"></span>terminado. <span class=\"__1 _3\"></span>En <span class=\"__1 _3\"></span>el caso <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>que el <span class=\"__1 _3\"></span>cliente<span class=\"__1 _4\"></span> cuestione<span class=\"__1 _3\"></span> el valor de <span class=\"__1 _3\"></span>los trabajos rea<span class=\"__1 _3\"></span>lizados, el reconocimiento <span class=\"__1 _3\"></span>de<span class=\"__1 _4\"></span> ingresos se <span class=\"__1 _3\"></span>basar\u00e1 en <span class=\"__1 _3\"></span>el criterio aplicado en<span class=\"__1 _3\"></span> aquellos supuestos <span class=\"__1 _3\"></span>de <span class=\"ff8\">\u201ccontraprestaci\u00f3n v<span class=\"__1 _3\"></span>ariable\u201d comentado <span class=\"ff2_1\">anteriormente. S<span class=\"__1 _3\"></span>\u00f3lo en aq<span class=\"__1 _3\"></span>uellos casos<span class=\"__1 _3\"></span> </span></span>en <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>exista <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>informe <span class=\"__1 _1f\"></span>legal<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>externo <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>confirme <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>rechos <span class=\"__1 _1f\"></span>objeto <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>disputa <span class=\"__1 _1f\"></span>son claramente <span class=\"__1 _21\"></span>exigibles <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>lo <span class=\"__1 _21\"></span>tanto <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>recuperar\u00e1n <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>menos <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>costes <span class=\"__1 _21\"></span>directamente <span class=\"__1 _21\"></span>relacionados con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>servicio <span class=\"__1 _7\"></span>relacionado <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>misma, <span class=\"__1 _4\"></span>podr\u00e1 <span class=\"__1 _7\"></span>reconocerse <span class=\"__1 _4\"></span>ingr<span class=\"__1 _4\"></span>eso<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>hasta <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>l\u00edmit<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>soportados. <span class=\"__1 _4\"></span>Asimi<span class=\"__1 _4\"></span>smo, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>existe <span class=\"__1 _4\"></span>laudo <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>sentencia <span class=\"__1 _4\"></span>firme <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>reconocimiento del <span class=\"__1 _4\"></span>derecho, <span class=\"__1 _4\"></span>aunque <span class=\"__1 _4\"></span>se encue<span class=\"__1 _4\"></span>ntre <span class=\"__1 _4\"></span>en p<span class=\"__1 _4\"></span>roceso de <span class=\"__1 _4\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>existen <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>menos <span class=\"__1 _4\"></span>ya do<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>sentencias que <span class=\"__1 _20\"> </span>reconocen <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>importe, <span class=\"__1 _20\"> </span>aun<span class=\"__1 _4\"></span>que <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>misma <span class=\"__1 _20\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _20\"> </span>sea <span class=\"__1 _20\"> </span>a\u00fan <span class=\"__1 _20\"> </span>fi<span class=\"__1 _4\"></span>rme <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>si<span class=\"__1 _4\"></span>tuaci\u00f3n <span class=\"__1 _20\"> </span>procesal<span class=\"__1 _4\"></span>, <span class=\"__1 _20\"> </span>por entenderse <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>situaci\u00f3n <span class=\"__1 _17\"> </span>ameri<span class=\"__1 _4\"></span>ta <span class=\"__1 _17\"> </span>para <span class=\"__1 _16\"> </span>tener <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>con<span class=\"__1 _4\"></span>sideraci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>altamente <span class=\"__1 _17\"> </span>pro<span class=\"__1 _4\"></span>bable <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _17\"> </span>su reconocimiento. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1 fs3_1\">Obra ejecutada pendiente de certificar / Obra certificada por <span class=\"__1 _4\"></span>anticipado </span></span>A diferencia <span class=\"__1 _4\"></span>del reconocimiento d<span class=\"__1 _4\"></span>e los i<span class=\"__1 _4\"></span>ngresos, las cantidades <span class=\"__1 _4\"></span>facturadas al clien<span class=\"__1 _4\"></span>te se basan en<span class=\"__1 _4\"></span> los diferentes <span class=\"__1 _17\"> </span>hitos <span class=\"__1 _16\"> </span>establecidos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _17\"> </span>contrato <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>al <span class=\"__1 _16\"> </span>reconocimiento <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>sobre <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>mismos <span class=\"__1 _16\"> </span>presta <span class=\"__1 _17\"> </span>el cliente, <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>reali<span class=\"__1 _4\"></span>za <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>documento <span class=\"__1 _7\"></span>contract<span class=\"__1 _4\"></span>ual <span class=\"__1 _1f\"></span>denominado <span class=\"__1 _7\"></span>certificaci\u00f3n <span class=\"__1 _7\"></span>u <span class=\"__1 _7\"></span>orden <span class=\"__1 _7\"></span>de trabajo. De <span class=\"__1 _4\"></span>esta forma, las cant<span class=\"__1 _4\"></span>idades reconocidas como <span class=\"__1 _4\"></span>ingresos en un <span class=\"__1 _4\"></span>ejercicio no tienen<span class=\"__1 _4\"></span> por qu\u00e9 coincidir con las cantidades facturadas o cert<span class=\"__1 _4\"></span>ificadas por el cliente. En aquel<span class=\"__1 _4\"></span>los contratos en los que los ingresos reconocidos <span class=\"__1 _3\"></span>son superiores <span class=\"__1 _3\"></span>al volumen <span class=\"__1 _3\"></span>facturado o <span class=\"__1 _3\"></span>certificado, la <span class=\"__1 _3\"></span>diferencia se <span class=\"__1 _3\"></span>reconoce en <span class=\"__1 _4\"></span>una cuenta <span class=\"__1 _4\"></span>de acti<span class=\"__1 _4\"></span>vo denominada \u201cObra <span class=\"__1 _4\"></span>ejecutada pen<span class=\"__1 _4\"></span>diente de <span class=\"__1 _4\"></span>certificar\u201d <span class=\"__1 _4\"></span>(siendo un <span class=\"__1 _4\"></span>activo del contrato) <span class=\"__1 _17\"> </span>dentro <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>ep\u00edgrafe <span class=\"__1 _17\"> </span>\u201c<span class=\"ff2_1\">Deudores <span class=\"__1 _17\"> </span>comerciales <span class=\"__1 _17\"></span>y <span class=\"__1 _1f\"></span>otras <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>cobrar</span>\u201d, <span class=\"__1 _17\"></span>mientras <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>en aquellos <span class=\"__1 _1a\"> </span>contratos <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _20\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>los <span class=\"__1 _1a\"> </span>ingresos <span class=\"__1 _1a\"> </span>reconocidos <span class=\"__1 _20\"> </span>son <span class=\"__1 _1a\"> </span>inferiores <span class=\"__1 _20\"> </span>al  v<span class=\"__1 _3\"></span>olumen <span class=\"__1 _1a\"> </span>facturado <span class=\"__1 _20\"> </span>o certificado <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>cliente, <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>diferencia <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _7\"></span>de pasi<span class=\"__1 _4\"></span>vo <span class=\"__1 _4\"></span>denominada <span class=\"__1 _4\"></span>\u201c<span class=\"__1 _4\"></span><span class=\"ff2_1\">Anticipo<span class=\"__1 _4\"></span>s<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\"> </span>recibidos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>trabajo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>contratos<span class=\"__1 _4\"></span><span class=\"ff8\">\u201d (si<span class=\"__1 _4\"></span>endo <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>pasivo <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>contrato) <span class=\"__1 _4\"></span>dentro <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>\u201cAcreedores </span>comerciales <span class=\"ff8\">y otras cuentas a pagar\u201d.<span class=\"__1 _4c\"> </span></span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff2_1 fs3_1\">Provisiones por p\u00e9rdidas presupuestadas </span></span>Estas <span class=\"__1 _17\"></span>provisiones <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>reconocen <span class=\"__1 _1f\"></span>tan <span class=\"__1 _17\"> </span>pronto <span class=\"__1 _17\"></span>como <span class=\"__1 _1f\"></span>sea <span class=\"__1 _17\"> </span>evidente <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>gastos <span class=\"__1 _1f\"></span>to<span class=\"__1 _4\"></span>tales <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>revistos <span class=\"__1 _1f\"></span>a incurrir <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>contrato <span class=\"__1 _4\"></span>exced<span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>revistos <span class=\"__1 _4\"></span>totales <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>mismo. <span class=\"__1 _7\"></span>A <span class=\"__1 _4\"></span>efecto<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>determinar, en <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>caso, <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>cuant\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>provisi\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>aplica <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>crite<span class=\"__1 _4\"></span>rio <span class=\"__1 _7\"></span>establecido <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIC <span class=\"__1 _7\"></span>37<span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>(p\u00e1rrafos <span class=\"__1 _7\"></span>66 <span class=\"__1 _7\"></span>y siguientes), <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>esta <span class=\"__1 _1f\"></span>forma <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>incluyen<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>dentro <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>estimaci\u00f3n <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>presupuesto <span class=\"__1 _7\"></span>total <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>contrato aquellos <span class=\"__1 _4\"></span>ingreso<span class=\"__1 _4\"></span>s p<span class=\"__1 _4\"></span>revistos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>considera<span class=\"__1 _3\"></span>n <span class=\"__1 _4\"></span>probables. <span class=\"__1 _4\"></span>Este<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>criterio <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>stinto <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>establecido <span class=\"__1 _7\"></span>por la <span class=\"__1 _4\"></span>NIIF <span class=\"__1 _7\"></span>15 <span class=\"__1 _4\"></span>comentado <span class=\"__1 _7\"></span>anteriormente, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>base <span class=\"__1 _7\"></span>al <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>dich<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>ingresos<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>s\u00f3lo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _4\"></span>se consideran <span class=\"__1 _1f\"></span>altamente <span class=\"__1 _1f\"></span>probables. <span class=\"__1 _1f\"></span>As\u00ed <span class=\"__1 _1f\"></span>mismo, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>caso <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>resultado <span class=\"__1 _1f\"></span>total <span class=\"__1 _1f\"></span>esperado <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>un contrato <span class=\"__1 _2b\"> </span>sea <span class=\"__1 _28\"> </span>menor <span class=\"__1 _28\"> </span>que <span class=\"__1 _2b\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>recono<span class=\"__1 _4\"></span>cido <span class=\"__1 _2b\"> </span>conforme <span class=\"__1 _2b\"> </span>a <span class=\"__1 _28\"> </span>las <span class=\"__1 _28\"> </span>reglas <span class=\"__1 _28\"> </span>anteriormente <span class=\"__1 _28\"> </span>indicadas <span class=\"__1 _2b\"> </span>de reconocimiento de ingresos, la diferencia se registra como una provisi\u00f3n de m\u00e1rgenes negativos. e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _27\"> </span><span class=\"ff2_1 fs3_1\">Reconocimiento de ingresos de la actividad de servicios<span class=\"__1 _4\"></span> </span></span>En <span class=\"__1 _1f\"></span>este <span class=\"__1 _1f\"></span>tipo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>actividad <span class=\"__1 _1f\"></span>existe <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>g<span class=\"__1 _4\"></span>ran <span class=\"__1 _1f\"></span>variedad <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>servicios <span class=\"__1 _1f\"></span>prestados, <span class=\"__1 _1f\"></span>reconociendo <span class=\"__1 _1f\"></span>ingresos considerando <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>grado <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>realizaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>prestaci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>fec<span class=\"__1 _3\"></span>ha <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>b<span class=\"__1 _4\"></span>alance, <span class=\"__1 _7\"></span>si<span class=\"__1 _4\"></span>empre <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>cuando <span class=\"__1 _1f\"></span>el resultado de la transacci\u00f3n pueda ser estimado con fiabilidad.<span class=\"__1 _4c\"> </span>f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _35\"> </span><span class=\"ff2_1 fs3_1\">Reconocimiento de<span class=\"__1 _4\"></span> ingresos <span class=\"__1 _3\"></span>por ventas de bien<span class=\"__1 _4\"></span>es </span></span>La entidad reconocer\u00e1 ingresos ordinarios cuando satisfaga una obligaci\u00f3n de<span class=\"__1 _4\"></span> ejecuci\u00f3n mediante la transferencia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>bien <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>servicio <span class=\"__1 _7\"></span>prometido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>cliente<span class=\"__1 _4\"></span>. <span class=\"__1 _7\"></span>Un <span class=\"__1 _7\"></span>activo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>transfiere <span class=\"__1 _7\"></span>cuando <span class=\"__1 _1f\"></span>que) <span class=\"__1 _7\"></span>el cliente obtiene el control de ese activo. La entidad determinar\u00e1 al comienzo del contrato si satisface la <span class=\"__1 _4\"></span>obli<span class=\"__1 _4\"></span>gaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>eje<span class=\"__1 _4\"></span>cuci\u00f3n a <span class=\"__1 _7\"></span>lo <span class=\"__1 _4\"></span>largo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>tiempo <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>satisface <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>mo<span class=\"__1 _4\"></span>mento <span class=\"__1 _4\"></span>concreto<span class=\"__1 _4\"></span>. <span class=\"__1 _7\"></span>La <span class=\"__1 _4\"></span>entidad transfiere el cont<span class=\"__1 _4\"></span>rol de un bien o <span class=\"__1 _4\"></span>servicio a lo<span class=\"__1 _4\"></span> largo del tiempo <span class=\"__1 _4\"></span>y, por ende, satisface un<span class=\"__1 _4\"></span>a obligaci\u00f3n de <span class=\"__1 _16\"> </span>ejecuci\u00f3n <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>reconoce <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>ingresos <span class=\"__1 _16\"> </span>ordinarios <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>lo <span class=\"__1 _16\"> </span>largo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>ti<span class=\"__1 _4\"></span>empo, <span class=\"__1 _17\"> </span>si<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>se <span class=\"__1 _16\"> </span>cumple <span class=\"__1 _16\"> </span>uno <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>los siguientes <span class=\"__1 _43\"> </span>criterios: <span class=\"__1 _43\"> </span>(a) <span class=\"__1 _27\"> </span>que <span class=\"__1 _43\"> </span>el <span class=\"__1 _43\"> </span>cliente <span class=\"__1 _43\"> </span>reciba <span class=\"__1 _43\"> </span>y <span class=\"__1 _27\"> </span>co<span class=\"__1 _4\"></span>nsuma <span class=\"__1 _43\"> </span>simult\u00e1neamente <span class=\"__1 _27\"> </span>los <span class=\"__1 _43\"> </span>beneficios proporcionados <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>ejecuci\u00f3n de <span class=\"__1 _21\"></span>la entidad <span class=\"__1 _21\"></span>a medida <span class=\"__1 _21\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _3\"></span>esta <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>lleve <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>cabo; <span class=\"__1 _3\"></span>(b) <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>ejecuci\u00f3n de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span>tidad <span class=\"__1 _1f\"></span>cree <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>mejore <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _1f\"></span>(por <span class=\"__1 _1f\"></span>ejempl<span class=\"__1 _4\"></span>o, <span class=\"__1 _1f\"></span>trabajos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>curso<span class=\"__1 _4\"></span>) <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>cliente <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>ntrole <span class=\"__1 _1f\"></span>a medida que el activo se <span class=\"__1 _3\"></span>cree o mejore, o (c) q<span class=\"__1 _3\"></span>ue la ejecuci\u00f3n de <span class=\"__1 _3\"></span>la entidad no cree u<span class=\"__1 _3\"></span>n activo con un uso <span class=\"__1 _1f\"></span>alternativo <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>ella <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>entidad <span class=\"__1 _1f\"></span>tenga <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>derecho <span class=\"__1 _1f\"></span>exigible <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>pago <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>lo <span class=\"__1 _1f\"></span>ejecut<span class=\"__1 _4\"></span>ado <span class=\"__1 _7\"></span>h<span class=\"__1 _4\"></span>asta <span class=\"__1 _1f\"></span>la fecha. 2.21.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Arrendamientos </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Gru<span class=\"__1 _4\"></span>po como arrendatario </span></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>act\u00faa <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>arrendatario <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>oficin<span class=\"__1 _4\"></span>as, <span class=\"__1 _4\"></span>veh<span class=\"__1 _4\"></span>\u00edculos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span>equipos. <span class=\"__1 _7\"></span>El <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>\u00fani<span class=\"__1 _4\"></span>co modelo <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>valoraci\u00f3n <span class=\"__1 _23\"> </span>para <span class=\"__1 _2e\"> </span>todos <span class=\"__1 _2e\"> </span>los <span class=\"__1 _23\"> </span>arrendamiento<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>opera <span class=\"__1 _23\"> </span>como arrendatario <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>implica <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>derecho <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>uso <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>correspondiente pasivo tal y como se describe en la Nota 2.8. No o<span class=\"__1 _4\"></span>bstante, e<span class=\"__1 _4\"></span><span class=\"ls2\">l </span>Grupo <span class=\"__1 _4\"></span>aplica la <span class=\"__1 _4\"></span>exenci\u00f3<span class=\"__1 _4\"></span>n de<span class=\"__1 _4\"></span> reconocimiento <span class=\"__1 _4\"></span>del arren<span class=\"__1 _4\"></span>damiento de <span class=\"__1 _4\"></span>corto <span class=\"__1 _4\"></span>plazo a <span class=\"__1 _4\"></span>sus arrendamientos <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>maquinaria <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>equipos <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>ti<span class=\"__1 _4\"></span>enen <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>plazo <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>arrendamiento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>12 <span class=\"__1 _1f\"></span>meses <span class=\"__1 _17\"> </span>o menos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nicio <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _7\"></span>opci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>compra. <span class=\"__1 _7\"></span>Tambi\u00e9n <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>exe<span class=\"__1 _4\"></span>nci\u00f3n <span class=\"__1 _7\"></span>de reconocimiento de activos de bajo valor a los arrendamientos de equipos que se consideran de bajo valor. <span class=\"__1 _4\"></span>Los <span class=\"__1 _4\"></span>pagos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>arren<span class=\"__1 _4\"></span>damientos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>arrendamientos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>corto<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>plazo <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>arrendami<span class=\"__1 _4\"></span>entos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>activos de bajo valor se reconocen como gastos lineales durant<span class=\"__1 _4\"></span>e el plazo del arrendamiento.<span class=\"ff6\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Grupo como arrendador operativo </span></span>Si el co<span class=\"__1 _4\"></span>ntrato no transfiere sustancialmente todos los <span class=\"__1 _4\"></span>riesgos y be<span class=\"__1 _4\"></span>neficios inherentes a la p<span class=\"__1 _4\"></span>ropiedad del <span class=\"__1 _2e\"> </span>acti<span class=\"__1 _4\"></span>vo, <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>arrend<span class=\"__1 _4\"></span>amiento <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>clasifi<span class=\"__1 _4\"></span>ca <span class=\"__1 _2e\"> </span>como <span class=\"__1 _2e\"> </span>operati<span class=\"__1 _4\"></span>vo. <span class=\"__1 _16\"> </span>El<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>ingreso <span class=\"__1 _23\"> </span>que <span class=\"__1 _2e\"> </span>g<span class=\"__1 _4\"></span>enera <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>con<span class=\"__1 _4\"></span>trato <span class=\"__1 _2e\"> </span>se contabiliza <span class=\"__1 _7\"></span>linealmente <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contrato <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _7\"></span>ing<span class=\"__1 _4\"></span>resos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>y ganancias <span class=\"__1 _4\"></span>consolidada <span class=\"__1 _4\"></span>en<span class=\"__1 _4c\"> </span> <span class=\"__1 _4\"></span>la medi<span class=\"__1 _4\"></span>da que<span class=\"__1 _4\"></span> tiene <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>naturaleza op<span class=\"__1 _4\"></span>erativa. Los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>directos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se incurren en la firma de un contrato de arrendamiento se incorporan como un m<span class=\"__1 _3\"></span>ayor valor del activo<span class=\"__1 _4c\"> </span>arrendado <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>se amort<span class=\"__1 _3\"></span>izan <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>urante <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>periodo <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>arrendamiento e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>mismo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>criterio q<span class=\"__1 _3\"></span>ue <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>ing<span class=\"__1 _4\"></span>resos.<span class=\"__1 _3\"></span> Los pagos contingentes se reconocen como ingresos en el periodo que se devengan.  2.22.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Distribuci\u00f3n de dividendos </span>La <span class=\"__1 _21\"></span>dist<span class=\"__1 _4\"></span>ribuci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>dividendos <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>A<span class=\"__1 _4\"></span>ccionistas <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _21\"></span>Dominante <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>reconoce <span class=\"__1 _21\"></span>como <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>pasivo en <span class=\"__1 _21\"></span>lo<span class=\"ls1a\">s <span class=\"__1 _3\"></span><span class=\"ls0_1\">estados <span class=\"__1 _21\"></span>financieros <span class=\"__1 _3\"></span>consolidados <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>dividendos <span class=\"__1 _21\"></span>son <span class=\"__1 _3\"></span>aprobados<span class=\"__1 _3\"></span> </span></span>por los Accionistas de la Sociedad Dominante. 2.23.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Ganancias por acci\u00f3n </span>-<span class=\"ff4\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Ganan<span class=\"__1 _4\"></span>cias b\u00e1sicas por acci\u00f3n </span></span>Las ganancias b\u00e1sicas por acci\u00f3n se calculan dividiendo: a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">el <span class=\"__1 _7\"></span>beneficio <span class=\"__1 _4\"></span>at<span class=\"__1 _4\"></span>ribuido <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span>tidad <span class=\"__1 _7\"></span>controladora, <span class=\"__1 _4\"></span>excl<span class=\"__1 _4\"></span>uyendo <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>alquier <span class=\"__1 _4\"></span>coste <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>servi<span class=\"__1 _4\"></span>cio <span class=\"__1 _7\"></span>del </span></span>patrimonio neto distinto de las acciones ordinarias<span class=\"__1 _4c\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">entre el n<span class=\"__1 _4\"></span>\u00famero medio ponderado de<span class=\"__1 _4\"></span> acciones <span class=\"__1 _4\"></span>ordi<span class=\"__1 _4\"></span>narias en circu<span class=\"__1 _4\"></span>laci\u00f3n durante el <span class=\"__1 _4\"></span>ejercicio, </span></span>ajustado por <span class=\"__1 _3\"></span>los elemen<span class=\"__1 _3\"></span>tos de <span class=\"__1 _3\"></span>incentivos en <span class=\"__1 _3\"></span>acciones <span class=\"__1 _3\"></span>ordinarias emitidos d<span class=\"__1 _3\"></span>urante <span class=\"__1 _3\"></span>el ejercicio y excluyendo las acciones propias -<span class=\"ff4\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Ganan<span class=\"__1 _4\"></span>cias diluidas por acci\u00f3n </span></span>La <span class=\"__1 _29\"></span>entid<span class=\"__1 _4\"></span>ad <span class=\"__1 _29\"></span>calcular\u00e1 <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>importes <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>ganancias <span class=\"__1 _29\"></span>por <span class=\"__1 _21\"></span>acci\u00f3n <span class=\"__1 _21\"></span>diluidas <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>specto <span class=\"__1 _29\"></span>del <span class=\"__1 _21\"></span>resultado <span class=\"__1 _21\"></span>atribuible a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>enedores <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>instrumentos <span class=\"__1 _7\"></span>ordinarios <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>do<span class=\"__1 _4\"></span>minante <span class=\"__1 _4\"></span>y, <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso, <span class=\"__1 _7\"></span>respecto del <span class=\"__1 _23\"> </span>resultado <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>actividades <span class=\"__1 _20\"> </span>continuadas <span class=\"__1 _23\"> </span>atribuibl<span class=\"__1 _4\"></span>e <span class=\"__1 _23\"> </span>a <span class=\"__1 _20\"> </span>dichos <span class=\"__1 _23\"> </span>tenedores <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e patrimonio.  Para <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>ganan<span class=\"__1 _4\"></span>cias <span class=\"__1 _2e\"> </span>diluidas <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>acci\u00f3n <span class=\"__1 _23\"> </span>se <span class=\"__1 _2e\"> </span>ajustan <span class=\"__1 _2e\"> </span>las <span class=\"__1 _23\"> </span>cifras <span class=\"__1 _2e\"> </span>usadas <span class=\"__1 _2e\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>determinaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>las ganancias b\u00e1sicas por acci\u00f3n para tener en cuenta:  a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">el <span class=\"__1 _21\"></span>efecto <span class=\"__1 _3\"></span>despu\u00e9s <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpuesto <span class=\"__1 _21\"></span>sobre <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>ganancias <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>intereses <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>otros <span class=\"__1 _21\"></span>costes <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>cieros </span></span>asociados con las acciones ordinarias potenciales con efectos dilusivos, y  b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">el  n\u00famero  medio  ponderado  de  acciones  ordinarias  adicionale<span class=\"__1 _4\"></span>s  que  habr\u00eda  estado  en </span></span>circulaci\u00f3n asumiendo la conversi\u00f3n de todas las acciones ordinarias potenciales con efectos dilusivos. Las <span class=\"__1 _1f\"></span>accio<span class=\"__1 _4\"></span>nes <span class=\"__1 _1f\"></span>ordin<span class=\"__1 _4\"></span>arias <span class=\"__1 _1f\"></span>potenciales <span class=\"__1 _17\"> </span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>guientes: <span class=\"__1 _1f\"></span>(a) <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>asivos <span class=\"__1 _17\"> </span>financieros <span class=\"__1 _1f\"></span>o <span class=\"__1 _17\"> </span>instrumentos <span class=\"__1 _1f\"></span>de patrimonio, <span class=\"__1 _17\"> </span>incluidas <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>accio<span class=\"__1 _4\"></span>nes <span class=\"__1 _17\"> </span>preferentes, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>sean <span class=\"__1 _17\"> </span>convertibles <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>acciones <span class=\"__1 _17\"> </span>ordinarias; <span class=\"__1 _17\"> </span>(b) opciones <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>certificados <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>opci\u00f3n <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>suscribir <span class=\"__1 _17\"> </span>t\u00edtulos; <span class=\"__1 _17\"> </span>(c) <span class=\"__1 _17\"> </span>acciones <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>emitir <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>caso <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se cu<span class=\"ls0_1\">mplan <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>condiciones <span class=\"__1 _7\"></span>derivadas <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>tractuales, <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>compra <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>negocio <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>de </span>otros activos. Como resultado <span class=\"__1 _3\"></span>de lo ante<span class=\"__1 _3\"></span>rior: (a) el <span class=\"__1 _3\"></span>resultado atribuible a <span class=\"__1 _3\"></span>los tenedor<span class=\"__1 _3\"></span>es de ins<span class=\"__1 _3\"></span>trumentos ordinarios de <span class=\"__1 _2e\"> </span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>dominante <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>crementar\u00e1 <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>imp<span class=\"__1 _4\"></span>orte, <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>espu\u00e9s <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>impuestos, <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>los dividendos e i<span class=\"__1 _4\"></span>ntereses reconocidos en el<span class=\"__1 _4\"></span> ejercicio respecto a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as acciones <span class=\"__1 _4\"></span>ordinarias potenciales con efectos <span class=\"__1 _21\"></span>dilusivos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>ajustar\u00e1 <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>te<span class=\"__1 _4\"></span>ner <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>cualquier <span class=\"__1 _21\"></span>otro <span class=\"__1 _21\"></span>cambio <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _29\"></span>o <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>gastos que <span class=\"__1 _4\"></span>pudiera resultar <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>conversi\u00f3n <span class=\"__1 _4\"></span>de las <span class=\"__1 _4\"></span>acciones ordinarias <span class=\"__1 _4\"></span>potenciales <span class=\"__1 _4\"></span>con efectos <span class=\"__1 _4\"></span>dilusivos, y (b) el p<span class=\"__1 _4\"></span>romedio ponderado del<span class=\"__1 _4\"></span> n\u00famero de acci<span class=\"__1 _4\"></span>ones ordinarias en<span class=\"__1 _4\"></span> circulaci\u00f3n se <span class=\"__1 _4\"></span>incrementar\u00e1 con el promedio <span class=\"__1 _21\"></span>ponderado <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>n\u00fame<span class=\"__1 _4\"></span>ro <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>acciones <span class=\"__1 _21\"></span>ordinarias <span class=\"__1 _21\"></span>adici<span class=\"__1 _4\"></span>onales <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>habr\u00edan <span class=\"__1 _21\"></span>estado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>circu<span class=\"__1 _4\"></span>laci\u00f3n si se hubieran convertido todas las acciones ordinarias potenciales con<span class=\"__1 _4\"></span> efectos dilusivos<span class=\"__1 _4c\"> </span>2.24.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Medio ambiente </span>Los <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _7\"></span>actuaci<span class=\"__1 _4\"></span>ones <span class=\"__1 _1f\"></span>empresariales <span class=\"__1 _1f\"></span>encaminadas <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>rotecci\u00f3n <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>mejo<span class=\"__1 _4\"></span>ra <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el medio <span class=\"__1 _4\"></span>ambiente <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ntabilizan <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>gasto <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>incurren. <span class=\"__1 _4\"></span>Cuando <span class=\"__1 _4\"></span>dichos <span class=\"__1 _4\"></span>gastos supongan  incorporaciones  al  inmovilizado  material,  cuyo  fin  sea  la  minimizaci\u00f3n<span class=\"__1 _4\"></span>  del  impacto medioambiental y la protecci\u00f3n y mejora del medio<span class=\"__1 _4\"></span> ambiente, se contabilizan como mayor valor del inmovilizado. 2.25.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Estado de flujos de efectivo </span>Los <span class=\"__1 _21\"></span>flujo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>efectivo <span class=\"__1 _21\"></span>son<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>entradas <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>salidas <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>din<span class=\"__1 _4\"></span>ero <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>efect<span class=\"__1 _4\"></span>ivo <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>sus <span class=\"__1 _3\"></span>equi<span class=\"__1 _4\"></span>valentes, <span class=\"__1 _21\"></span>es <span class=\"__1 _21\"></span>decir, las inversiones a corto plazo de gran liquidez y sin riesgo significativo de alteraciones en su valor. <span class=\"__1 _4\"></span> El <span class=\"__1 _4\"></span>estado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>fl<span class=\"__1 _4\"></span>ujos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>fectivo <span class=\"__1 _4\"></span>consolidado <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>prepara seg<span class=\"__1 _4\"></span>\u00fan <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>m\u00e9todo <span class=\"__1 _4\"></span>indi<span class=\"__1 _4\"></span>recto, es <span class=\"__1 _7\"></span>decir, <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>part<span class=\"__1 _4\"></span>ir de los <span class=\"__1 _21\"></span>mo<span class=\"__1 _4\"></span>vimientos <span class=\"__1 _21\"></span>q<span class=\"__1 _4\"></span>ue se<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>derivan de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>ganancias conso<span class=\"__1 _3\"></span>lidada y <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> estado de<span class=\"__1 _3\"></span> situaci\u00f3n <span class=\"__1 _7\"></span>financiera <span class=\"__1 _4\"></span>consolidado <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>presenta <span class=\"__1 _4\"></span>comparando <span class=\"__1 _4\"></span>do<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>periodos <span class=\"__1 _7\"></span>consecutivos. <span class=\"__1 _4\"></span>Este <span class=\"__1 _7\"></span>estado informa <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>mo<span class=\"__1 _4\"></span>vimientos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>flujos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>efectivo <span class=\"__1 _17\"> </span>conso<span class=\"__1 _4\"></span>lidados, <span class=\"__1 _17\"> </span>habidos <span class=\"__1 _16\"> </span>durante <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>ejercicio, clasific\u00e1ndolos en:<span class=\"__1 _4c\"> </span>Flujos de <span class=\"__1 _21\"></span>efectivo por <span class=\"__1 _21\"></span>actividade<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>explotaci\u00f3n: <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>habituales <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>entidades <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>forman<span class=\"__1 _3\"></span> el <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>otras <span class=\"__1 _4\"></span>actividades <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>pueden <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>calificadas <span class=\"__1 _7\"></span>como <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>inversi\u00f3n <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>de financiaci\u00f3n. A <span class=\"__1 _4\"></span>trav\u00e9s d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>partid<span class=\"__1 _4\"></span>a \u201cOtros <span class=\"__1 _4\"></span>ajustes al <span class=\"__1 _4\"></span>resultado\u201d <span class=\"__1 _4\"></span>se reali<span class=\"__1 _4\"></span>za el <span class=\"__1 _4\"></span>traspaso de <span class=\"__1 _4\"></span>los cobros y <span class=\"__1 _3\"></span>pagos por intereses, <span class=\"__1 _3\"></span>el traspaso de <span class=\"__1 _3\"></span>los resultados por <span class=\"__1 _3\"></span>enajenaci\u00f3n de<span class=\"__1 _4\"></span> i<span class=\"__1 _3\"></span>nmovilizado, las <span class=\"__1 _7\"></span>correcciones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>generados <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>consolidadas <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>m\u00e9t<span class=\"__1 _4\"></span>odo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a participaci\u00f3n y, en general, cualqu<span class=\"__1 _4\"></span>ier resultado n<span class=\"__1 _4\"></span>o susceptible de generar flujos de efectivo. Los i<span class=\"__1 _3\"></span>ntereses pagad<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>ueden ser <span class=\"__1 _21\"></span>clasificados como <span class=\"__1 _21\"></span>activid<span class=\"__1 _4\"></span>ades <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>explotaci\u00f3n <span class=\"__1 _21\"></span>o actividades de financiaci\u00f3n. El Grupo opta por clasifi<span class=\"__1 _4\"></span>carlos como actividades de explotaci\u00f3n. -<span class=\"ff4\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Flujos de <span class=\"__1 _4\"></span>efectivo por <span class=\"__1 _4\"></span>actividades de <span class=\"__1 _4\"></span>inversi\u00f3n: lo<span class=\"__1 _4\"></span>s derivados de l<span class=\"__1 _4\"></span>a adquisi<span class=\"__1 _4\"></span>ci\u00f3n, enajenaci\u00f3n </span></span>o disposici\u00f3n por otros medios de activos no corrientes.  -<span class=\"ff4\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Flujos <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>efectivo <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>actividades <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>financiaci\u00f3n: <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>variaciones <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>la </span></span>deuda financiera, pago del dividendo y las variaciones de los intereses minoritarios.  No <span class=\"__1 _1f\"></span>existen <span class=\"__1 _17\"> </span>transacciones <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>monetarias <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>lacionadas <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>operaciones <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>inversi\u00f3n <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>finan<span class=\"__1 _4\"></span>ciaci\u00f3n significativas <span class=\"__1 _7\"></span>que, <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>haber <span class=\"__1 _4\"></span>dado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>lugar <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>efect<span class=\"__1 _4\"></span>ivo <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>ha<span class=\"__1 _4\"></span><span class=\"ls11\">ya<span class=\"__1 _4\"></span></span>n <span class=\"__1 _4\"></span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cluidas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el estado de flujos de efectivo y deban ser informadas separadamente.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "2.1.1<span class=\"ff4\"> <span class=\"__1 _2a\"> </span></span>Bases de presentaci\u00f3n Las <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _4\"></span>consoli<span class=\"__1 _4\"></span>dada<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>al <span class=\"__1 _4\"></span>31<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span><span class=\"lsa\">20</span>24 <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>presentan <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>conformidad <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>lo<span class=\"__1 _3\"></span> establecido <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>Normas <span class=\"__1 _17\"> </span>Int<span class=\"__1 _4\"></span>ernacionales <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Informaci\u00f3n <span class=\"__1 _16\"> </span>Financiera <span class=\"__1 _16\"> </span>(NIIF) <span class=\"__1 _17\"> </span>adop<span class=\"__1 _4\"></span>tadas <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>su utilizaci\u00f3n <span class=\"__1 _28\"> </span>e<span class=\"__1 _3\"></span>n <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>Uni\u00f3n <span class=\"__1 _2b\"> </span>Europea <span class=\"__1 _2b\"> </span>(NIIF-UE), <span class=\"__1 _2b\"> </span>las <span class=\"__1 _2b\"> </span>interpretaciones <span class=\"__1 _2b\"> </span>emitidas <span class=\"__1 _2b\"> </span>por <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>Comit\u00e9 <span class=\"__1 _2b\"> </span>de Interpretaciones <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>NIIF <span class=\"__1 _21\"></span>(<span class=\"__1 _4\"></span>CINIIF) <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>legi<span class=\"__1 _4\"></span>slaci\u00f3n <span class=\"__1 _21\"></span>mercantil<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>aplicable <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>preparan informaci\u00f3n conforme a las NIIF-UE. La<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>anuales <span class=\"__1 _7\"></span>consolidada<span class=\"ls1a\">s <span class=\"__1 _1f\"></span></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>elaborado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span>foque <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>hist\u00f3rico, aunque <span class=\"__1 _7\"></span>modificado <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>revalorizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>terrenos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>construcci<span class=\"__1 _4\"></span>ones<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>primera <span class=\"__1 _4\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las NIIF, <span class=\"__1 _1a\"> </span>as\u00ed  como <span class=\"__1 _20\"> </span>activos  y <span class=\"__1 _20\"> </span>pasivos  f<span class=\"__1 _3\"></span>inancieros<span class=\"__1 _4\"></span> <span class=\"__1 _1a\"> </span>a <span class=\"__1 _1a\"> </span>valor  raz<span class=\"__1 _3\"></span>onable  co<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>cambios <span class=\"__1 _1a\"> </span>en  patrimonio <span class=\"__1 _20\"> </span>o resultados. Por <span class=\"__1 _17\"> </span>otro <span class=\"__1 _17\"> </span>lado, <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>presentes <span class=\"__1 _17\"></span>cuentas <span class=\"__1 _1f\"></span>an<span class=\"__1 _4\"></span>uales <span class=\"__1 _17\"> </span>consolidadas, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span>aborado <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>partir <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>los registros <span class=\"__1 _4\"></span>contables <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Du<span class=\"__1 _4\"></span>ro Fel<span class=\"__1 _4\"></span>guera, <span class=\"__1 _4\"></span>S.A. <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>sus<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>sociedades <span class=\"__1 _4\"></span>dependientes, <span class=\"__1 _4\"></span>presentan<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>imagen fiel <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _4\"></span>consolidado, <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>situaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>financiera <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>as\u00ed como <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>resu<span class=\"__1 _4\"></span>ltados <span class=\"__1 _21\"></span>consolidados, <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _21\"></span>consolidado <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>flujos de efectivo consolidados del ejercicio anual terminado en dicha fecha. La <span class=\"__1 _4\"></span>preparaci\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>la<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _4\"></span>anuales <span class=\"__1 _4\"></span>consoli<span class=\"__1 _4\"></span>dada<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>conforme <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>NIIF-<span class=\"ls1b\">UE</span> <span class=\"__1 _4\"></span>exige <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>uso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>ciertas estimaciones <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>tables <span class=\"__1 _4\"></span>cr\u00edticas. <span class=\"__1 _4\"></span>Tambi<span class=\"__1 _4\"></span>\u00e9n <span class=\"__1 _4\"></span>exige <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>ejerza <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>jui<span class=\"__1 _4\"></span>cio <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>proceso <span class=\"__1 _4\"></span>de aplicar <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>pol\u00edticas <span class=\"__1 _7\"></span>contables <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"ls18\">. <span class=\"__1 _7\"></span></span>En <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Nota <span class=\"__1 _7\"></span>4 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>revelan <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>\u00e1reas <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mplican <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>mayor grado <span class=\"__1 _4\"></span>de ju<span class=\"__1 _4\"></span>icio o <span class=\"__1 _4\"></span>complejidad <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>las \u00e1reas <span class=\"__1 _4\"></span>donde<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>hi<span class=\"__1 _4\"></span>p\u00f3tesis y <span class=\"__1 _4\"></span>estimaciones <span class=\"__1 _4\"></span>son <span class=\"__1 _4\"></span>significativas para los estados financieros consolidados.<span class=\"__1 _4c\"> </span>2.1.4<span class=\"ff4\"> <span class=\"__1 _2c\"> </span></span>Evaluaci\u00f3n del principio de empresa en funcionamiento A 31 de <span class=\"__1 _4\"></span>diciembre de 2024, el <span class=\"__1 _4\"></span>Grupo presenta un patrimonio<span class=\"__1 _4\"></span> neto negativo por importe de <span class=\"__1 _4\"></span>269.280 miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>(254.812 <span class=\"__1 _4\"></span>mile<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de eu<span class=\"__1 _4\"></span>ros en<span class=\"__1 _4\"></span> 2023)<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>maniobra n<span class=\"__1 _4\"></span>egativo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>de 193.812 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>(239.650 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>2023)<span class=\"__1 _4\"></span>. Asimismo, <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _3\"></span>ha incurrido <span class=\"__1 _3\"></span>en unas p\u00e9rdidas <span class=\"__1 _3\"></span>en el <span class=\"__1 _3\"></span>ejercicio 20<span class=\"__1 _3\"></span>24 por <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>98.313 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _3\"></span>euros <span class=\"__1 _3\"></span>(72.186 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _3\"></span>2023)<span class=\"__1 _4\"></span> y unos flujos de explotaci\u00f3n negativos por importe de 76.558 miles de euros. Adicionalmente, <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _16\"> </span>Dominante <span class=\"__1 _1f\"></span>presenta <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _1f\"></span>neto contable <span class=\"__1 _17\"> </span>negativo <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>importe <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>262.567 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>euros, <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>encuentra <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>causa <span class=\"__1 _17\"></span>de<span class=\"__1 _3\"></span> disoluci\u00f3n, <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>apli<span class=\"__1 _4\"></span>caci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>art<span class=\"__1 _4\"></span>\u00edculo <span class=\"__1 _21\"></span>363.1.e) <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>Texto <span class=\"__1 _21\"></span>Refun<span class=\"__1 _4\"></span>dido <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>Ley <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>So<span class=\"__1 _4\"></span>ciedades <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Capital<span class=\"__1 _4c\"> </span>Como consecuencia de la situaci\u00f3n financiera y las <span class=\"__1 _3\"></span>tensiones de tesorer\u00eda qu<span class=\"__1 _3\"></span>e ven\u00eda sufriendo en los<span class=\"__1 _3\"></span> \u00faltimos <span class=\"__1 _17\"> </span>meses, <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>dado<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>escenari<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>retos <span class=\"__1 _1f\"></span>e <span class=\"__1 _17\"> </span>incertidumbres <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>ncontraba <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>Grupo durante <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>segundo <span class=\"__1 _4\"></span>seme<span class=\"__1 _4\"></span>stre <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _4\"></span>2024, <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>11 <span class=\"__1 _1f\"></span>de <span class=\"__1 _4\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Consejo <span class=\"__1 _4\"></span>de Administraci\u00f3n de la Sociedad Dominante decidi\u00f3 presentar ante el Juzgado de lo Mercantil de Gij\u00f3n la <span class=\"__1 _1f\"></span>sol<span class=\"__1 _4\"></span>icitud <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>comunicaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>negociaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _1f\"></span>acreedores <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>acuerdo <span class=\"__1 _17\"> </span>al <span class=\"__1 _1f\"></span>art\u00edculo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>585 <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>Ley Concursal (pre co<span class=\"__1 _3\"></span>ncurso voluntario <span class=\"__1 _3\"></span>de acreed<span class=\"__1 _3\"></span>ores) tanto para <span class=\"__1 _3\"></span>la Sociedad Dom<span class=\"__1 _3\"></span>inante como <span class=\"__1 _3\"></span>para sus<span class=\"__1 _3\"></span> filiales <span class=\"__1 _16\"> </span>Duro <span class=\"__1 _16\"> </span>Felguera <span class=\"__1 _17\"> </span>Energy <span class=\"__1 _16\"> </span>Storage, <span class=\"__1 _16\"> </span>S.A.U., <span class=\"__1 _17\"> </span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _17\"> </span>Felguera <span class=\"__1 _16\"> </span>Investment, <span class=\"__1 _16\"> </span>S.A.U., <span class=\"__1 _17\"> </span>Duro <span class=\"__1 _16\"> </span>Felguera Green Tec<span class=\"__1 _3\"></span>h, <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>Duro<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>Felguera C<span class=\"__1 _3\"></span>alderer\u00eda Pesada,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>DF Mompresa, <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>DF Operaciones y Mont<span class=\"__1 _4\"></span>ajes, S.A.U., <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera <span class=\"__1 _4\"></span>Oil <span class=\"__1 _4\"></span>and <span class=\"__1 _4\"></span>Gas, S.<span class=\"__1 _4\"></span>A.U., Duro <span class=\"__1 _4\"></span>Felgu<span class=\"__1 _4\"></span>era Intelligent <span class=\"__1 _4\"></span>Systems, S<span class=\"__1 _4\"></span>.A.U. <span class=\"__1 _4\"></span>y DFOM Biomasa <span class=\"__1 _3\"></span>Huelva, S.L.U., <span class=\"__1 _3\"></span>con la <span class=\"__1 _3\"></span>finalidad de iniciar <span class=\"__1 _3\"></span>una negociaci\u00f3n <span class=\"__1 _3\"></span>con sus <span class=\"__1 _3\"></span>acreedores para <span class=\"__1 _3\"></span>la aprobaci\u00f3n de<span class=\"__1 _4\"></span> un nuevo <span class=\"__1 _4\"></span>plan de reest<span class=\"__1 _4\"></span>ructuraci\u00f3n que permita su<span class=\"__1 _4\"></span> viabilidad <span class=\"__1 _7\"></span>futura y la co<span class=\"__1 _4\"></span>nservaci\u00f3n del mayor n\u00famero de puestos de trabajo posible. La <span class=\"__1 _4\"></span>decisi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>solicitar <span class=\"__1 _7\"></span>la sol<span class=\"__1 _4\"></span>icitud <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>omunicaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>acreedores, <span class=\"__1 _4\"></span>adem\u00e1s <span class=\"__1 _7\"></span>de po<span class=\"__1 _4\"></span>r cumplimiento <span class=\"__1 _4\"></span>de un <span class=\"__1 _4\"></span>deber <span class=\"__1 _4\"></span>legal, <span class=\"__1 _4\"></span>se adopt\u00f3 <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>el objetivo <span class=\"__1 _4\"></span>de g<span class=\"__1 _4\"></span>arantizar que <span class=\"__1 _4\"></span>se ll<span class=\"__1 _4\"></span>evan a <span class=\"__1 _4\"></span>cabo <span class=\"__1 _4\"></span>todas las <span class=\"__1 _1f\"></span>med<span class=\"__1 _4\"></span>idas <span class=\"__1 _1f\"></span>po<span class=\"__1 _4\"></span>sibles <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>disposi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _17\"> </span>Dominant<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>sus <span class=\"__1 _17\"> </span>filiales <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>garantizar <span class=\"__1 _1f\"></span>su viabilidad, <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>como <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>mejor <span class=\"__1 _29\"></span>alt<span class=\"__1 _4\"></span>ernativa <span class=\"__1 _29\"></span>para <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>roteger <span class=\"__1 _29\"></span>los <span class=\"__1 _29\"></span>dere<span class=\"__1 _4\"></span>chos <span class=\"__1 _29\"></span>e <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ntereses <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>todos <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>acreedores y accionistas. En <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _7\"></span>sentido, <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>solicitud <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>comunicaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>negociaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>art\u00edculo 585 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>Ley <span class=\"__1 _4\"></span>Con<span class=\"__1 _4\"></span>cursal no <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>interrumpido <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>continuidad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vidades <span class=\"__1 _4\"></span>ordinarias <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo,<span class=\"__1 _4c\"> </span>si b<span class=\"__1 _4\"></span>ien se <span class=\"__1 _4\"></span>han t<span class=\"__1 _4\"></span>omado medidas <span class=\"__1 _4\"></span>para evi<span class=\"__1 _4\"></span>tar empeorar la <span class=\"__1 _4\"></span>situ<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _4\"></span>patrimonial <span class=\"__1 _4\"></span>del Grupo <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>aquellos proyectos <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>presentaban d<span class=\"__1 _4\"></span>eterioros <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>caja <span class=\"__1 _4\"></span>significativos, <span class=\"__1 _4\"></span>tanto <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Sociedad <span class=\"__1 _1f\"></span>Dominante <span class=\"__1 _4\"></span>como en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span>cuentran <span class=\"__1 _7\"></span>acogidas <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>pre <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>oncurso <span class=\"__1 _7\"></span>voluntario <span class=\"__1 _7\"></span>de acreedores (Nota 13). Teniendo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>anterior, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>descrita <span class=\"__1 _7\"></span>arroja <span class=\"__1 _7\"></span>incertidumbre <span class=\"__1 _7\"></span>material <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>la capacidad <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>Soci<span class=\"__1 _4\"></span>edad D<span class=\"__1 _3\"></span>ominante <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>sus f<span class=\"__1 _3\"></span>ilial<span class=\"__1 _4\"></span>es <span class=\"__1 _21\"></span>de continuar <span class=\"__1 _21\"></span>como empresa <span class=\"__1 _21\"></span>en f<span class=\"__1 _3\"></span>uncionamiento, los <span class=\"__1 _17\"></span>administradores <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Socie<span class=\"__1 _4\"></span>dad <span class=\"__1 _17\"> </span>Dominante <span class=\"__1 _1f\"></span>esperan <span class=\"__1 _17\"> </span>razonablemente <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>corto <span class=\"__1 _17\"> </span>plazo <span class=\"__1 _1f\"></span>se puedan llevar a cabo las siguientes medidas que permitan remediar la situaci\u00f3n presente:  i)<span class=\"ff4 ls0_1\"> <span class=\"__1 _39\"> </span><span class=\"ff2_1\">la aprobaci\u00f3n<span class=\"__1 _4\"></span> de un nuevo Plan <span class=\"__1 _4\"></span>de Reestru<span class=\"__1 _4\"></span>cturaci\u00f3n con los acreedores del<span class=\"__1 _4\"></span> grupo, incluyendo </span></span>el <span class=\"__1 _16\"> </span>acuerdo <span class=\"__1 _16\"> </span>final <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>mismos, <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>correspo<span class=\"__1 _4\"></span>ndientes <span class=\"__1 _16\"> </span>aprobaciones <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>dicho <span class=\"__1 _16\"> </span>plan <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>los diferentes <span class=\"__1 _4\"></span>\u00f3rganos de <span class=\"__1 _4\"></span>gobierno <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las partes <span class=\"__1 _4\"></span>involucradas, as\u00ed <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fina<span class=\"__1 _4\"></span>nci<span class=\"__1 _4\"></span>aci\u00f3n necesaria para la viabilidad del Grupo. ii)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>materializaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>nuevos <span class=\"__1 _2e\"> </span>con<span class=\"__1 _4\"></span>tratos <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>garan<span class=\"__1 _4\"></span>ticen <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>actividad <span class=\"__1 _2e\"> </span>fut<span class=\"__1 _4\"></span>ura <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>Soci<span class=\"__1 _4\"></span>edad </span></span>Dominante y de sus filiales. iii)<span class=\"ff4 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff2_1\">la <span class=\"__1 _7\"></span>implementaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>medidas <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>mejora <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>co<span class=\"__1 _3\"></span>ntrol <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>seguimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>proyectos <span class=\"__1 _7\"></span>en </span></span>ejecuci\u00f3n, <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>optimizaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>sus <span class=\"__1 _21\"></span>costes, <span class=\"__1 _29\"></span>as\u00ed<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>como <span class=\"__1 _3\"></span><span class=\"ls19\">de <span class=\"__1 _29\"></span><span class=\"ls0_1\">los <span class=\"__1 _29\"></span>gasto<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>generales <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>Grupo, <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>visi\u00f3n </span></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>istintas <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>\u00edneas <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>negocio <span class=\"__1 _3\"></span>y, <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>caso, la <span class=\"__1 _21\"></span>desinversi\u00f3n <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>aquellas <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>sp<span class=\"__1 _3\"></span>ecto <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e se considere procedente para la viabilidad del <span class=\"__1 _4\"></span>Grupo por no ser es<span class=\"__1 _3\"></span>trat\u00e9gicas. Mientras <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>Dom<span class=\"__1 _3\"></span>inante <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>sus <span class=\"__1 _1f\"></span>fili<span class=\"__1 _4\"></span>ales <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>encuentren <span class=\"__1 _17\"> </span>amparadas <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Ley <span class=\"__1 _1f\"></span>Concu<span class=\"__1 _4\"></span>rsal <span class=\"__1 _1f\"></span>no estar\u00edan obligadas a instar su disoluci\u00f3n. El <span class=\"__1 _2e\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _2e\"> </span>est<span class=\"__1 _4\"></span>\u00e1 <span class=\"__1 _2e\"> </span>tomando <span class=\"__1 _2e\"> </span>todas <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>medidas <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>acciones <span class=\"__1 _23\"> </span>para <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>cumplimiento <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>todos <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>hitos mencionados, <span class=\"__1 _4\"></span>particularmente <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>aprobaci<span class=\"__1 _4\"></span>\u00f3n d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Plan <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Reestructuraci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>lo <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>los Administradores <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>Sociedad <span class=\"__1 _29\"></span>D<span class=\"__1 _4\"></span>ominante <span class=\"__1 _29\"></span>han <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>siderado <span class=\"__1 _29\"></span>adecuada <span class=\"__1 _29\"></span>la <span class=\"__1 _29\"></span>preparaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>las <span class=\"__1 _29\"></span>presentes cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>solidadas <span class=\"__1 _1f\"></span>bajo <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>rincipio <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>empresa <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>funci<span class=\"__1 _4\"></span>onamiento, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>asunci\u00f3n <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>la hip\u00f3tesis de que las medidas expuestas puedan ser efectivas",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "Las <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _4\"></span>consoli<span class=\"__1 _4\"></span>dada<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>al <span class=\"__1 _4\"></span>31<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span><span class=\"lsa\">20</span>24 <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>presentan <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>conformidad <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>lo<span class=\"__1 _3\"></span> establecido <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>Normas <span class=\"__1 _17\"> </span>Int<span class=\"__1 _4\"></span>ernacionales <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Informaci\u00f3n <span class=\"__1 _16\"> </span>Financiera <span class=\"__1 _16\"> </span>(NIIF) <span class=\"__1 _17\"> </span>adop<span class=\"__1 _4\"></span>tadas <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>su utilizaci\u00f3n <span class=\"__1 _28\"> </span>e<span class=\"__1 _3\"></span>n <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>Uni\u00f3n <span class=\"__1 _2b\"> </span>Europea <span class=\"__1 _2b\"> </span>(NIIF-UE), <span class=\"__1 _2b\"> </span>las <span class=\"__1 _2b\"> </span>interpretaciones <span class=\"__1 _2b\"> </span>emitidas <span class=\"__1 _2b\"> </span>por <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>Comit\u00e9 <span class=\"__1 _2b\"> </span>de Interpretaciones <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>NIIF <span class=\"__1 _21\"></span>(<span class=\"__1 _4\"></span>CINIIF) <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>legi<span class=\"__1 _4\"></span>slaci\u00f3n <span class=\"__1 _21\"></span>mercantil<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>aplicable <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>preparan informaci\u00f3n conforme a las NIIF-UE. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "La <span class=\"__1 _4\"></span>preparaci\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>la<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _4\"></span>anuales <span class=\"__1 _4\"></span>consoli<span class=\"__1 _4\"></span>dada<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>conforme <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>NIIF-<span class=\"ls1b\">UE</span> <span class=\"__1 _4\"></span>exige <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>uso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>ciertas estimaciones <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>tables <span class=\"__1 _4\"></span>cr\u00edticas. <span class=\"__1 _4\"></span>Tambi<span class=\"__1 _4\"></span>\u00e9n <span class=\"__1 _4\"></span>exige <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>ejerza <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>jui<span class=\"__1 _4\"></span>cio <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>proceso <span class=\"__1 _4\"></span>de aplicar <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>pol\u00edticas <span class=\"__1 _7\"></span>contables <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"ls18\">. <span class=\"__1 _7\"></span></span>En <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Nota <span class=\"__1 _7\"></span>4 <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>revelan <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>\u00e1reas <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mplican <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>mayor grado <span class=\"__1 _4\"></span>de ju<span class=\"__1 _4\"></span>icio o <span class=\"__1 _4\"></span>complejidad <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>las \u00e1reas <span class=\"__1 _4\"></span>donde<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>hi<span class=\"__1 _4\"></span>p\u00f3tesis y <span class=\"__1 _4\"></span>estimaciones <span class=\"__1 _4\"></span>son <span class=\"__1 _4\"></span>significativas para los estados financieros consolidados.<span class=\"__1 _4c\"> </span>  4.<span class=\"ff5 ls0_1\"> <span class=\"__1 _1e\"> </span><span class=\"ff1_1 fs3_1\">Estimaciones, juicios contables y medici\u00f3n del valor razonable </span></span>Las <span class=\"__1 _4\"></span>estimaciones <span class=\"__1 _7\"></span>y jui<span class=\"__1 _4\"></span>cios <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>eval\u00fa<span class=\"__1 _4\"></span>an <span class=\"__1 _4\"></span>continuamente <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>b<span class=\"__1 _4\"></span>asan <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>experiencia <span class=\"__1 _4\"></span>hist\u00f3rica <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>tros factores, <span class=\"__1 _28\"> </span>incluidas <span class=\"__1 _27\"> </span>las <span class=\"__1 _28\"> </span>expectativas <span class=\"__1 _28\"> </span>de <span class=\"__1 _27\"> </span>sucesos <span class=\"__1 _28\"> </span>futuros <span class=\"__1 _28\"> </span>que <span class=\"__1 _28\"> </span>se <span class=\"__1 _27\"> </span>creen <span class=\"__1 _28\"> </span>razonables <span class=\"__1 _27\"> </span>bajo <span class=\"__1 _28\"> </span>las circunstancias. La <span class=\"__1 _21\"></span>preparaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _21\"></span><span class=\"ls0_1\">cuentas <span class=\"__1 _21\"></span>anu<span class=\"__1 _4\"></span>ales <span class=\"__1 _21\"></span>consolidadas <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>acuerdo <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>NIIF <span class=\"__1 _21\"></span>requiere <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>Direcci\u00f3n </span></span>realice <span class=\"__1 _21\"></span>estimaciones <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>supuestos <span class=\"__1 _21\"></span>que <span class=\"__1 _29\"></span>pudieran <span class=\"__1 _21\"></span>afectar <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>ol\u00edticas <span class=\"__1 _21\"></span>contables <span class=\"__1 _29\"></span>adoptadas <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>al <span class=\"__1 _21\"></span>importe de <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>activos, <span class=\"__1 _4\"></span>pasivos, <span class=\"__1 _7\"></span>ingresos, <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>desgloses co<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>ellos <span class=\"__1 _7\"></span>relacionados. L<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>estimaciones <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>las hip\u00f3tesis <span class=\"__1 _7\"></span>realizadas <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>basan, <span class=\"__1 _7\"></span>entre <span class=\"__1 _4\"></span>otro<span class=\"__1 _4\"></span>s, <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>experiencia <span class=\"__1 _7\"></span>hist\u00f3rica <span class=\"__1 _7\"></span>u <span class=\"__1 _7\"></span>otros <span class=\"__1 _4\"></span>hechos <span class=\"__1 _7\"></span>considerados<span class=\"__1 _4c\"> </span>razonables <span class=\"__1 _17\"> </span>teniendo <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>cuenta <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>circunst<span class=\"__1 _4\"></span>ancias <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>cierre, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>resultado <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>cuales representa la <span class=\"__1 _21\"></span>base de <span class=\"__1 _3\"></span>juicio sobre <span class=\"__1 _3\"></span>el v<span class=\"__1 _3\"></span>alor contable <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos y pasivos <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o determinables <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>una cuant\u00eda <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>forma <span class=\"__1 _17\"> </span>inmediata. <span class=\"__1 _17\"> </span>Los <span class=\"__1 _16\"> </span>resultados <span class=\"__1 _16\"> </span>reales <span class=\"__1 _17\"> </span>podr\u00ed<span class=\"__1 _4\"></span>an <span class=\"__1 _17\"> </span>manifestarse <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>forma <span class=\"__1 _17\"> </span>diferente <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a estimada. Estas estimaciones y juicios se eval\u00faan continuamente. Algunas <span class=\"__1 _1f\"></span>estimaciones <span class=\"__1 _7\"></span>contables <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>consideran <span class=\"__1 _1f\"></span>significativas <span class=\"__1 _7\"></span>si <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>naturale<span class=\"__1 _4\"></span>za <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>estimaciones <span class=\"__1 _1f\"></span>y<span class=\"__1 _3\"></span> supuestos <span class=\"__1 _17\"> </span>es <span class=\"__1 _17\"> </span>material <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>si <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>impacto <span class=\"__1 _17\"> </span>sob<span class=\"__1 _4\"></span>re <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>posici\u00f3n <span class=\"__1 _17\"> </span>financiera <span class=\"__1 _17\"> </span>o <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>rendimiento <span class=\"__1 _17\"> </span>operativo <span class=\"__1 _17\"> </span>es material. Se detallan a continuaci\u00f3n las principales estimac<span class=\"__1 _4\"></span>iones realizadas por el Grupo. 1.<span class=\"ff4 ls0_1\"> <span class=\"__1 _17\"></span><span class=\"ff2_1 fs3_1\">Las <span class=\"__1 _2d\"> </span>p\u00e9rdidas <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2d\"> </span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _2d\"> </span><span class=\"ls19\">de</span> <span class=\"__1 _2d\"> </span>determinados <span class=\"__1 _2d\"> </span>activos <span class=\"__1 _2d\"> </span>in<span class=\"__1 _4\"></span>materiales, <span class=\"__1 _2d\"> </span>materiales, <span class=\"__1 _2d\"> </span>i<span class=\"__1 _4\"></span>nversiones </span></span>inmobiliarias P\u00e9rdida estimada por deterioro de activos El <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _20\"> </span>obtiene <span class=\"__1 _23\"> </span>valoraciones <span class=\"__1 _23\"> </span>independientes <span class=\"__1 _23\"> </span>para <span class=\"__1 _23\"> </span>sus <span class=\"__1 _23\"> </span>i<span class=\"__1 _4\"></span>nversiones <span class=\"__1 _23\"> </span>inmobiliarias <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>para <span class=\"__1 _20\"> </span>sus terrenos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>edificios <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>propiedad <span class=\"__1 _4\"></span>relacionados <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>centros <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>producci\u00f3n <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>oficinas <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>Gi<span class=\"__1 _4\"></span>j\u00f3n (clasificados  como  inmovilizado  material) <span class=\"__1 _45\"> </span>d<span class=\"__1 _4\"></span>e  manera  peri\u00f3dica,  procediendo  al  registro  de deterioros <span class=\"__1 _16\"> </span>cuando <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>estimaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>valor <span class=\"__1 _16\"> </span>razonable <span class=\"__1 _16\"> </span>es <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>nferior <span class=\"__1 _16\"> </span>al <span class=\"__1 _16\"> </span>valor <span class=\"__1 _16\"> </span>neto<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>con<span class=\"__1 _4\"></span>table <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los mismos, de acu<span class=\"__1 _4\"></span>erdo con la pol\u00edtica <span class=\"__1 _4\"></span>contable de la Nota 2.<span class=\"__1 _4\"></span>9<span class=\"__1 _4\"></span>. La estimaci\u00f3n <span class=\"__1 _4\"></span>del valor razonable <span class=\"__1 _4\"></span>de los citados activos se enmarca en el Nivel 3 de la jerarqu\u00eda de valor razonable. La <span class=\"__1 _21\"></span>esti<span class=\"__1 _4\"></span>maci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable<span class=\"__1 _4\"></span>, <span class=\"__1 _21\"></span>seg\u00fan <span class=\"__1 _3\"></span>se <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ndica <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>Nota <span class=\"__1 _21\"></span>2.9, <span class=\"__1 _21\"></span><span class=\"ls16\">ha<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>do <span class=\"__1 _21\"></span>realizada <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>un <span class=\"__1 _21\"></span>experto </span></span>que <span class=\"__1 _16\"> </span>cumple <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>Est\u00e1ndares <span class=\"__1 _17\"> </span>Internacionales <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Valoraci\u00f3n <span class=\"__1 _17\"> </span>(IVS) <span class=\"__1 _16\"> </span>publicados <span class=\"__1 _17\"> </span>por <span class=\"__1 _16\"> </span>el <span class=\"__1 _17\"> </span>Comit\u00e9 Internacional <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Est\u00e1ndares <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Valoraci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _21\"></span>(IVSC). <span class=\"__1 _21\"></span>El <span class=\"__1 _21\"></span>m\u00e9t<span class=\"__1 _4\"></span>odo <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>val<span class=\"__1 _4\"></span>oraci\u00f3n <span class=\"__1 _21\"></span>empleado <span class=\"__1 _21\"></span>ha <span class=\"__1 _21\"></span>sid<span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>para la <span class=\"__1 _21\"></span>mayor\u00eda <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>el <span class=\"__1 _29\"></span>m\u00e9<span class=\"__1 _4\"></span>todo <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>comparaci\u00f3n <span class=\"__1 _21\"></span>excepto <span class=\"__1 _3\"></span>para <span class=\"__1 _21\"></span>dos <span class=\"__1 _21\"></span>activos <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>ante <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>ausencia de comparables fiables se ha optado por <span class=\"ls2a\">el<span class=\"__1 _4\"></span></span> m\u00e9todo residual din\u00e1mico. A <span class=\"__1 _4\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>valores <span class=\"__1 _7\"></span>razonables <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>citado<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vos<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>erioros <span class=\"__1 _4\"></span>regist<span class=\"__1 _4\"></span>rados <span class=\"__1 _7\"></span>en aquellos <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>neto <span class=\"__1 _1f\"></span>contable <span class=\"__1 _1f\"></span>estaba <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>deb<span class=\"__1 _4\"></span>ajo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>coste<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>tallan <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>las Notas 6 <span class=\"ls11\">y </span>7.<span class=\"fs1_1\"> </span>2.<span class=\"ff4 ls0_1\"> <span class=\"__1 _17\"></span></span><span class=\"fs3_1 ls35\">La<span class=\"ls0_1\"> vida \u00fatil <span class=\"ls19\">de</span> los activos intangibles, materiales e inmobiliarios </span></span>La <span class=\"__1 _7\"></span>Di<span class=\"__1 _4\"></span>recci\u00f3n <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>etermina <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>vidas <span class=\"__1 _7\"></span>\u00fati<span class=\"__1 _4\"></span>les <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>stimadas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>correspo<span class=\"__1 _4\"></span>ndientes <span class=\"__1 _7\"></span>cargos <span class=\"__1 _1f\"></span>por depreciaci\u00f3n <span class=\"__1 _20\"> </span>para <span class=\"__1 _20\"> </span>su  i<span class=\"__1 _3\"></span>nmovilizado <span class=\"__1 _20\"> </span>material <span class=\"__1 _20\"> </span>e <span class=\"__1 _20\"> </span>inmovil<span class=\"__1 _4\"></span>izados <span class=\"__1 _20\"> </span>intangibles. <span class=\"__1 _20\"> </span>Las <span class=\"__1 _20\"> </span>vidas <span class=\"__1 _20\"> </span>\u00fat<span class=\"__1 _4\"></span>iles <span class=\"__1 _20\"> </span>del inmovilizado se estiman en<span class=\"__1 _3\"></span> relaci\u00f3n con <span class=\"__1 _3\"></span>el per\u00edodo en <span class=\"__1 _3\"></span>que los elementos de <span class=\"__1 _3\"></span>inmovilizado vayan <span class=\"__1 _3\"></span>a generar <span class=\"__1 _22\"> </span>beneficios <span class=\"__1 _22\"> </span>econ\u00f3micos. <span class=\"__1 _22\"> </span>En <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>Notas <span class=\"__1 _22\"> </span>2.<span class=\"__1 _4\"></span>5,  2.6<span class=\"__1 _4\"></span> <span class=\"__1 _45\"> </span>y <span class=\"__1 _22\"> </span>2.7 <span class=\"__1 _22\"> </span><span class=\"ls1a\">se<span class=\"__1 _4\"></span></span> <span class=\"__1 _45\"> </span>d<span class=\"__1 _4\"></span>etallan <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>vidas <span class=\"__1 _22\"> </span>\u00fatiles consideradas por el Grupo.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>revi<span class=\"__1 _4\"></span>sa <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>cada <span class=\"__1 _7\"></span>cierre <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>vidas <span class=\"__1 _4\"></span>\u00fa<span class=\"__1 _4\"></span>tiles <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>inmovili<span class=\"__1 _4\"></span>zado <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>si <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>estimaciones <span class=\"__1 _7\"></span>difieren <span class=\"__1 _4\"></span>de las <span class=\"__1 _7\"></span>previamente <span class=\"__1 _4\"></span>realizadas <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>efecto <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>cambio <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>contabiliza <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>forma <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>spectiva <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el ejercicio en que se realiza el cambio. 3.<span class=\"ff4 ls0_1\"> <span class=\"__1 _17\"></span></span><span class=\"fs3_1 ls11\">El<span class=\"ls0_1\"> valor razonable <span class=\"ls19\">de</span> determinados instrumentos financieros </span></span>La tabla q<span class=\"__1 _3\"></span>ue se m<span class=\"__1 _3\"></span>uestra a <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntinuaci\u00f3n incluye <span class=\"__1 _3\"></span>un an<span class=\"__1 _3\"></span>\u00e1lisis de los <span class=\"__1 _3\"></span>instrumentos financieros que s<span class=\"__1 _3\"></span>e valoran <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable, <span class=\"__1 _21\"></span>clasi<span class=\"__1 _4\"></span>ficados <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>m\u00e9todo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>valoraci\u00f3n. <span class=\"__1 _21\"></span>Los <span class=\"__1 _21\"></span>distintos <span class=\"__1 _21\"></span>niveles<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>je<span class=\"__1 _4\"></span>rarqu\u00eda se han definido como sigue: -<span class=\"ff5\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Precios <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>tizaci\u00f3n <span class=\"__1 _1f\"></span>(no <span class=\"__1 _1f\"></span>ajustados) <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>mercados <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>id\u00e9nticos </span></span>(Nivel 1). -<span class=\"ff5\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Datos d<span class=\"__1 _3\"></span>istintos al <span class=\"__1 _3\"></span>precio de <span class=\"__1 _3\"></span>cotizaci\u00f3n incluidos <span class=\"__1 _3\"></span>dentro <span class=\"__1 _3\"></span>del <span class=\"__1 _4\"></span>Nivel 1 <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>sean <span class=\"__1 _3\"></span>observables par<span class=\"__1 _3\"></span>a </span></span>el <span class=\"__1 _7\"></span>activo <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>pasivo, <span class=\"__1 _7\"></span>tanto <span class=\"__1 _7\"></span>directamente <span class=\"__1 _7\"></span>(esto <span class=\"__1 _7\"></span>es, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>recios), <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>indirectamente <span class=\"__1 _7\"></span>(esto es, derivados de los precios) (Nivel 2). -<span class=\"ff5\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Datos <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>activo <span class=\"__1 _3\"></span>o <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>pasivo <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>no <span class=\"__1 _3\"></span>est\u00e1n <span class=\"__1 _21\"></span>basado<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>datos <span class=\"__1 _3\"></span>observables <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>mercado <span class=\"__1 _21\"></span>(esto </span></span>es, datos no observables) (Nivel 3).<span class=\"__1 _4c\"> </span>La siguiente tabla presenta los activos y pasivos del Grup<span class=\"__1 _4\"></span>o a 31 de diciembre de 2024<span class=\"ls31\">: </span> Miles de euros Nivel 1 Nivel 2 Nivel 3 Saldo total Activos<span class=\"ff2_1\"> </span>Instrumentos financieros a valor razonable con cambios en otro resultado global: Instrumentos de patrimonio en activo no corriente 1 - 17.569 17.570 Instrumentos de patrimonio en activo corriente - - - - Total activos 1 - 17.569 17.570 No existen pasivos financieros registrados a valor razonable. La siguiente tabla presenta los activos y pasivos del Grup<span class=\"__1 _4\"></span>o a 31 de diciembre de 2023: Miles de euros Nivel 1 Nivel 2 Nivel 3 Saldo total Activos<span class=\"ff2_1\"> </span>Instrumentos financieros a valor razonable con cambios en otro resultado global: Instrumentos de patrimonio en activo no corriente 1 - 69<span class=\"ls0_1\"> </span>70<span class=\"ls0_1\"> </span>Instrumentos de patrimonio en activo corriente - - 17.500 17.500 Total activos 1 - 17.569 17.570 No existen pasivos financieros registrados a valor razonable. El <span class=\"__1 _4\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>inst<span class=\"__1 _4\"></span>rumentos <span class=\"__1 _4\"></span>financieros <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mercializan <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>mercados <span class=\"__1 _4\"></span>activos<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>se basa <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>precios <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cotizaci\u00f3<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>bal<span class=\"__1 _4\"></span>ance. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>precio <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cot<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _7\"></span>de mercado <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>utiliza <span class=\"__1 _23\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _23\"> </span>activos <span class=\"__1 _23\"> </span>financieros <span class=\"__1 _23\"> </span>es <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>precio <span class=\"__1 _23\"> </span>corriente <span class=\"__1 _23\"> </span>comprador. <span class=\"__1 _23\"> </span>Estos instrumentos se incluyen en el Nivel<span class=\"__1 _4\"></span> 1. El <span class=\"__1 _29\"></span>valor <span class=\"__1 _21\"></span>razonabl<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _29\"></span>financieros <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>pasi<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>que <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>cotizan <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>mercado activo <span class=\"__1 _17\"> </span>se <span class=\"__1 _16\"> </span>determina <span class=\"__1 _17\"> </span>bien<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>usando <span class=\"__1 _17\"> </span>datos <span class=\"__1 _16\"> </span>observables <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>me<span class=\"__1 _4\"></span>rcado <span class=\"__1 _17\"> </span>(N<span class=\"__1 _4\"></span>ivel <span class=\"__1 _17\"> </span>2)<span class=\"ls18\">, <span class=\"__1 _16\"> </span></span>o <span class=\"__1 _17\"> </span>bien <span class=\"__1 _16\"> </span>empleando t\u00e9cnicas de valoraci\u00f3n (Nivel 3), como es el caso de <span class=\"ls11\">la</span>s parti<span class=\"__1 _4\"></span>cipaciones en Ausenco, Ltd.<span class=\"__1 _4c\"> </span>Las valoraciones d<span class=\"__1 _3\"></span>e precio <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>alizadas por <span class=\"__1 _3\"></span>la direcci<span class=\"__1 _3\"></span>\u00f3n han establecido el <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>de 17,5 m<span class=\"__1 _3\"></span>illones de euros como valor razonable de la participaci\u00f3n<span class=\"ls18\">. </span> 4.<span class=\"ff4 ls0_1\"> <span class=\"__1 _17\"></span></span><span class=\"fs3_1 ls11\">El<span class=\"ls0_1\"> c\u00e1lculo <span class=\"ls19\">de</span> provisiones</span>   <span class=\"ls0_1\"> </span></span>Reclamaciones por garant\u00eda El <span class=\"__1 _21\"></span>Grupo<span class=\"__1 _4\"></span>, <span class=\"__1 _21\"></span>principalmente <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>l\u00edne<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>negocio<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>proyectos <span class=\"__1 _21\"></span>ll<span class=\"__1 _4\"></span>ave <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>mano, <span class=\"__1 _3\"></span>ofrece <span class=\"__1 _21\"></span>garant\u00eda <span class=\"__1 _3\"></span>entre uno <span class=\"__1 _23\"> </span>y <span class=\"__1 _20\"> </span>dos <span class=\"__1 _20\"> </span>a\u00f1os <span class=\"__1 _20\"> </span>para <span class=\"__1 _20\"> </span>sus <span class=\"__1 _23\"> </span>proyectos. <span class=\"__1 _20\"> </span>La <span class=\"__1 _23\"> </span>Direcci\u00f3n <span class=\"__1 _20\"> </span>estima <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>provisi\u00f3n <span class=\"__1 _20\"> </span>correspondiente <span class=\"__1 _23\"> </span>para reclamaciones <span class=\"__1 _21\"></span>fu<span class=\"__1 _4\"></span>turas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>g<span class=\"__1 _4\"></span>arant\u00eda <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>base <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>experiencia <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>grado <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>complejidad<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>producto, la <span class=\"__1 _4\"></span>experi<span class=\"__1 _4\"></span>encia <span class=\"__1 _4\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>grado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>calidad <span class=\"__1 _4\"></span>exigido<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>cliente, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _7\"></span>como <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _4\"></span>pa\u00eds <span class=\"__1 _4\"></span>do<span class=\"__1 _4\"></span>nde <span class=\"__1 _4\"></span>se efect\u00faa el pro<span class=\"__1 _4\"></span>yecto. El importe <span class=\"__1 _4\"></span>de la provisi\u00f3n de <span class=\"__1 _4\"></span>garant\u00edas al 31 de di<span class=\"__1 _4\"></span>ciembre de 202<span class=\"__1 _4\"></span>4 <span class=\"__1 _4\"></span>asciende 7.494 miles de euros (6.116 miles de euros a 31 de diciembre de 2023). Entre l<span class=\"__1 _3\"></span>os f<span class=\"__1 _3\"></span>actores que <span class=\"__1 _21\"></span>podr\u00edan afectar <span class=\"__1 _21\"></span>a la <span class=\"__1 _3\"></span>informaci\u00f3n <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>estimaci\u00f3n d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>reclamaciones se<span class=\"__1 _3\"></span> encuentran las contragarant\u00edas de los trabajos realizados por empresas colaboradoras.<span class=\"ff3_1 fs2_1\"> </span>Litigios<span class=\"__1 _4c\"> </span>El <span class=\"__1 _23\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>incorpora, <span class=\"__1 _20\"> </span>en <span class=\"__1 _23\"> </span>base <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>las <span class=\"__1 _23\"> </span>e<span class=\"__1 _4\"></span>stimaciones <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>sus <span class=\"__1 _20\"> </span>asesores <span class=\"__1 _20\"> </span>legales<span class=\"__1 _4\"></span>/fiscales <span class=\"__1 _20\"> </span>internos <span class=\"__1 _23\"> </span>y externos, las <span class=\"__1 _3\"></span>provisiones necesarias para <span class=\"__1 _3\"></span>atender las previsibles <span class=\"__1 _3\"></span>salidas de efec<span class=\"__1 _3\"></span>tivo que p<span class=\"__1 _3\"></span>udieran provenir de l<span class=\"__1 _4\"></span>itigios con lo<span class=\"__1 _4\"></span>s diferentes agentes sociales po<span class=\"__1 _4\"></span>r los i<span class=\"__1 _4\"></span>mportes reclamados, actualizadas en el caso <span class=\"__1 _3\"></span>de que se <span class=\"__1 _3\"></span>prevean a m\u00e1s <span class=\"__1 _3\"></span>de un a\u00f1o. Las <span class=\"__1 _3\"></span>provisiones y pasivos <span class=\"__1 _3\"></span>conti<span class=\"__1 _4\"></span>ngentes del Grupo as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>su <span class=\"__1 _21\"></span>caso <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>contingentes <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>31 <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>diciembre <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>2024 <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>desglosan <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>Notas 9, <span class=\"__1 _4\"></span>2<span class=\"__1 _4\"></span>0<span class=\"ls18\">, <span class=\"__1 _7\"></span></span>26 <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span><span class=\"lsa\">28</span>. <span class=\"__1 _4\"></span><span class=\"ls11\">En<span class=\"__1 _4\"></span></span> <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>s<span class=\"__1 _3\"></span>entido, <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>complejidad <span class=\"__1 _7\"></span>asociada <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>algunos <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>estos <span class=\"__1 _7\"></span>procesos <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ace <span class=\"__1 _4\"></span>que exista <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>alto <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>rado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>incertidumbre <span class=\"__1 _4\"></span>asociada <span class=\"__1 _7\"></span>a l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>robabilidad <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>sen<span class=\"__1 _4\"></span>tido <span class=\"__1 _7\"></span>de su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>resolu<span class=\"__1 _4\"></span>ci\u00f3n, <span class=\"__1 _4\"></span>as\u00ed como a la cuantificaci\u00f3n de sus potenciales consecuencias econ\u00f3micas. Contratos onerosos El <span class=\"__1 _16\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _2e\"> </span>reconoce <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>p<span class=\"__1 _4\"></span>rovisiones <span class=\"__1 _2e\"> </span>por <span class=\"__1 _16\"> </span>con<span class=\"__1 _4\"></span>tratos <span class=\"__1 _16\"> </span>onerosos, <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>cluyendo <span class=\"__1 _16\"> </span>aquellos <span class=\"__1 _23\"> </span>derivados <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e ingresos <span class=\"__1 _4\"></span>de contratos <span class=\"__1 _4\"></span>con cli<span class=\"__1 _4\"></span>entes, por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>valor actu<span class=\"__1 _4\"></span>al de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>costes inevitables <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>cumplimiento de la ob<span class=\"__1 _3\"></span>ligaci\u00f3n, netos de <span class=\"__1 _3\"></span>los benef<span class=\"__1 _3\"></span>icios e<span class=\"__1 _4\"></span>con\u00f3micos <span class=\"__1 _3\"></span>que espera <span class=\"__1 _3\"></span>recibir de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>mismos. Los <span class=\"__1 _3\"></span>costes inevitables se <span class=\"__1 _21\"></span>calcu<span class=\"__1 _4\"></span>lan por <span class=\"__1 _21\"></span>el menor <span class=\"__1 _3\"></span>de e<span class=\"__1 _3\"></span>ntre los <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>stes <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>cumplimiento del <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntrato <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>los costes de las compensaciones o penalizaciones relativas al incumplimiento.<span class=\"__1 _4\"></span> El <span class=\"__1 _3\"></span>Grupo considera <span class=\"__1 _3\"></span>que l<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>costes <span class=\"__1 _3\"></span>de cumplimiento <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>contrato <span class=\"__1 _3\"></span>comprenden <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>costes que <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>st\u00e1n directamente relacionados con el contrato. A estos efectos, se incluyen, los costes incrementales del <span class=\"__1 _2d\"> </span>cumplimiento <span class=\"__1 _22\"> </span>del <span class=\"__1 _2d\"> </span>contrato <span class=\"__1 _22\"> </span>y <span class=\"__1 _2d\"> </span>una <span class=\"__1 _22\"> </span>asi<span class=\"__1 _4\"></span>gnaci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>otros <span class=\"__1 _2d\"> </span>c<span class=\"__1 _3\"></span>ostes <span class=\"__1 _2b\"> </span>que <span class=\"__1 _22\"> </span>est\u00e1n <span class=\"__1 _2d\"> </span>relacionados directamente con el cumplimiento de contratos. No <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span>bstante, <span class=\"__1 _2e\"> </span>con <span class=\"__1 _23\"> </span>anterioridad <span class=\"__1 _2e\"> </span>al <span class=\"__1 _23\"> </span>registro <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>provisi\u00f3n, <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _2e\"> </span>reconoce <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>p\u00e9rdida <span class=\"__1 _23\"> </span>por deterioro <span class=\"__1 _20\"> </span>de  v<span class=\"__1 _3\"></span>alor <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _1a\"> </span>activos <span class=\"__1 _20\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _20\"> </span>corrientes <span class=\"__1 _1a\"> </span>utilizados <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _20\"> </span>el  c<span class=\"__1 _3\"></span>umplimiento <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _20\"> </span>contrato, independientemente de que se utilicen exclusivamente para el mismo. Pasivos actuariales El <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _20\"> </span>mantiene <span class=\"__1 _23\"> </span>compromisos <span class=\"__1 _20\"> </span>con <span class=\"__1 _23\"> </span>determinado <span class=\"__1 _2e\"> </span>p<span class=\"__1 _4\"></span>ersonal <span class=\"__1 _23\"> </span>pasivo <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _2e\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _23\"> </span>premios <span class=\"__1 _23\"> </span>de vinculaci\u00f3n, <span class=\"__1 _17\"> </span>vales <span class=\"__1 _16\"> </span>carb\u00f3n <span class=\"__1 _17\"> </span>y <span class=\"__1 _16\"> </span>otros <span class=\"__1 _16\"> </span>compromisos <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>requ<span class=\"__1 _4\"></span>ieren <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>c\u00e1l<span class=\"__1 _4\"></span>culos <span class=\"__1 _17\"> </span>actuariales <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>su valoraci\u00f3n. <span class=\"__1 _23\"> </span>En <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>Not<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>20 <span class=\"__1 _23\"> </span><span class=\"ls1a\">se</span> <span class=\"__1 _23\"> </span>desglosan <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>pasivos <span class=\"__1 _2e\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _2e\"> </span>estos <span class=\"__1 _23\"> </span>compromisos <span class=\"__1 _2e\"> </span>con <span class=\"__1 _23\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>personal registrados <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>cierre <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>ejercici<span class=\"__1 _4\"></span>o, <span class=\"__1 _29\"></span>asi<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>principales <span class=\"__1 _21\"></span>hi<span class=\"__1 _4\"></span>p\u00f3tesis <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>sideradas <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>raci\u00f3n, para cuya elaboracion el Grupo ha contado con un experto independendiente.<span class=\"ff6\"> </span>5.<span class=\"ff4 ls0_1\"> <span class=\"__1 _17\"></span></span><span class=\"fs3_1 ls11\">El<span class=\"ls0_1\">  c\u00e1lculo<span class=\"__1 _4\"></span>  del  grado  <span class=\"ls19\">de</span>  avance  para  <span class=\"lsa\">el</span>  reconocimiento<span class=\"__1 _4\"></span>  del  ingreso  <span class=\"lsa\">en</span>  base  a  lo<span class=\"__1 _4\"></span>s  costes </span></span>estimados <span class=\"ls19\">de</span> los correspondientes proyectos y sus modificados<span class=\"__1 _4c\"> </span>El <span class=\"__1 _17\"> </span>criterio <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>reconocimiento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>ingresos <span class=\"__1 _17\"> </span>utili<span class=\"__1 _4\"></span>zado <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>basa <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>m\u00e9todo <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>los insumos <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>esfuerzos, <span class=\"__1 _4\"></span>conforme <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>va <span class=\"__1 _7\"></span>transfiriendo <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>cliente <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>riesgos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ben<span class=\"__1 _3\"></span>eficios <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>activo. Este m\u00e9todo es <span class=\"__1 _3\"></span>el que m\u00e1s <span class=\"__1 _3\"></span>fielmente representa la transferencia <span class=\"__1 _3\"></span>del activo al <span class=\"__1 _3\"></span>existir una relaci\u00f3n directa <span class=\"__1 _7\"></span>entre <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>insumos <span class=\"__1 _7\"></span>(co<span class=\"__1 _4\"></span>stes <span class=\"__1 _7\"></span>incurridos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>relaci\u00f3n <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>costes <span class=\"__1 _7\"></span>totales <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>previstos <span class=\"__1 _7\"></span>para satisfacer l<span class=\"__1 _4\"></span>a oblig<span class=\"__1 _4\"></span>aci\u00f3n de <span class=\"__1 _4\"></span>ejecuci\u00f3n) y <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>transferencia d<span class=\"__1 _4\"></span>el control <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los bi<span class=\"__1 _4\"></span>enes o <span class=\"__1 _4\"></span>servicios <span class=\"__1 _4\"></span>a un cliente. Dicho m\u00e9todo <span class=\"__1 _3\"></span>de reconocimiento de <span class=\"__1 _3\"></span>ingresos <span class=\"__1 _3\"></span>se aplica solamente <span class=\"__1 _3\"></span>cuando el <span class=\"__1 _3\"></span>resultado del contrato <span class=\"__1 _4\"></span>puede<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>estimarse <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>forma <span class=\"__1 _4\"></span>fiabl<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>es<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>probabl<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>contrato <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>enere <span class=\"__1 _4\"></span>beneficios. <span class=\"__1 _4\"></span>Si <span class=\"__1 _7\"></span>el resultado <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>rato <span class=\"__1 _29\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>puede <span class=\"__1 _21\"></span>estimarse <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>forma <span class=\"__1 _21\"></span>fiable<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ngresos <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>reconocen <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>medida de <span class=\"__1 _2e\"> </span>recuperaci\u00f3n <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>los <span class=\"__1 _2e\"> </span>costes. <span class=\"__1 _2e\"> </span>Cuando <span class=\"__1 _16\"> </span>es <span class=\"__1 _2e\"> </span>probable <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>contrato <span class=\"__1 _16\"> </span>excedan <span class=\"__1 _2e\"> </span>los ingresos del <span class=\"__1 _3\"></span>contrato, la <span class=\"__1 _3\"></span>p\u00e9rdida se <span class=\"__1 _3\"></span>reconoce d<span class=\"__1 _3\"></span>e for<span class=\"__1 _3\"></span>ma inmediata c<span class=\"__1 _3\"></span>omo un <span class=\"__1 _3\"></span>gasto. En <span class=\"__1 _3\"></span>la aplicaci\u00f3n de <span class=\"__1 _17\"> </span>este <span class=\"__1 _17\"> </span>m\u00e9todo <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>real<span class=\"__1 _4\"></span>iza <span class=\"__1 _17\"> </span>estimaciones <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>gnificativas <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>relaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>costes <span class=\"__1 _17\"> </span>totales necesarios <span class=\"__1 _45\"> </span>p<span class=\"__1 _4\"></span>ara  l<span class=\"__1 _4\"></span>a  realizaci\u00f3n <span class=\"__1 _45\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _45\"> </span>contrato. <span class=\"__1 _45\"> </span>Di<span class=\"__1 _4\"></span>chas  esti<span class=\"__1 _4\"></span>maciones  se <span class=\"__1 _22\"> </span>revisan <span class=\"__1 _45\"> </span>y <span class=\"__1 _22\"> </span>se <span class=\"__1 _45\"> </span>eval\u00fa<span class=\"__1 _4\"></span>an peri\u00f3dicamente <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>objetivo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>veri<span class=\"__1 _4\"></span>ficar <span class=\"__1 _4\"></span>si <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>ha <span class=\"__1 _7\"></span>generado <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdida <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>si <span class=\"__1 _7\"></span>es <span class=\"__1 _4\"></span>posible<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>seguir aplicando dicho m\u00e9todo o para reestimar el margen esperado en el proyecto.<span class=\"__1 _4c\"> </span>Durante <span class=\"__1 _2d\"> </span>el <span class=\"__1 _22\"> </span>desarrollo <span class=\"__1 _2d\"> </span>del <span class=\"__1 _22\"> </span>p<span class=\"__1 _4\"></span>royecto <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _2d\"> </span>estima <span class=\"__1 _22\"> </span>tambi\u00e9n <span class=\"__1 _2d\"> </span>las <span class=\"__1 _22\"> </span>contin<span class=\"__1 _4\"></span>gencias <span class=\"__1 _22\"> </span>probables relacionadas con el incremento del cos<span class=\"__1 _3\"></span>te total estimado y v<span class=\"__1 _3\"></span>ar\u00eda el reconocimiento de los <span class=\"__1 _3\"></span>ingresos de forma consecuente. Ingresos procedentes de contraprestaciones variable<span class=\"__1 _3\"></span>s, modificaciones, reclamaciones y disputas<span class=\"__1 _4\"></span> El Grupo no <span class=\"__1 _3\"></span>ha reconocido ingresos procedentes <span class=\"__1 _3\"></span>de modificaciones/reclamaciones <span class=\"__1 _3\"></span>o disputas que no <span class=\"__1 _4\"></span>tengan <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>aprobaci\u00f3n <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>mismos <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r parte<span class=\"__1 _4\"></span> del <span class=\"__1 _4\"></span>cli<span class=\"__1 _4\"></span>ente o <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>encuent<span class=\"__1 _4\"></span>ren pendientes <span class=\"__1 _4\"></span>de valoraci\u00f3n t\u00e9cnica y/o econ\u00f3mica. 6.<span class=\"ff4 ls0_1\"> <span class=\"__1 _17\"></span></span><span class=\"fs3_1 ls35\">La<span class=\"ls0_1\"> <span class=\"__1 _33\"> </span>evaluaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _33\"> </span><span class=\"ls19\">de</span> <span class=\"__1 _18\"> </span><span class=\"ls2\">la</span> <span class=\"__1 _18\"> </span>probabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _33\"> </span><span class=\"ls19\">de</span> <span class=\"__1 _18\"> </span>di<span class=\"__1 _4\"></span>sponer <span class=\"__1 _18\"> </span><span class=\"ls19\">de</span> <span class=\"__1 _33\"> </span>g<span class=\"__1 _4\"></span>anancias <span class=\"__1 _18\"> </span>fiscales <span class=\"__1 _18\"> </span>futuras <span class=\"__1 _18\"> </span>para <span class=\"__1 _18\"> </span><span class=\"ls2\">la</span> </span></span>recuperabilidad <span class=\"ls19\">de</span> <span class=\"__1 _21\"></span>los activ<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>impuesto <span class=\"__1 _3\"></span>diferido, <span class=\"__1 _3\"></span><span class=\"ls1a\">as<span class=\"ls0_1\">\u00ed <span class=\"__1 _3\"></span>como <span class=\"__1 _3\"></span><span class=\"ls2\">la<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>recuperabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _21\"></span><span class=\"ls19\">de<span class=\"ls0_1\"> los <span class=\"__1 _21\"></span>impu<span class=\"__1 _4\"></span>estos </span></span></span></span></span></span>sobre <span class=\"ls2\">la</span> renta a <span class=\"ls16\">no</span> residentes y <span class=\"__1 _3\"></span>otros impuestos practicados<span class=\"__1 _4\"></span> <span class=\"ls2a\">en</span> otros <span class=\"ls19\">pa</span>\u00edses. En <span class=\"__1 _4\"></span>cuanto <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>activos por <span class=\"__1 _7\"></span>impuesto <span class=\"__1 _4\"></span>diferido <span class=\"__1 _4\"></span>registrados, <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>pol\u00edtica <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span>scrita <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la Nota 2.17, los <span class=\"__1 _3\"></span>mismos solo <span class=\"__1 _3\"></span>se reconocen en <span class=\"__1 _3\"></span>la medida <span class=\"__1 _3\"></span>en que se <span class=\"__1 _3\"></span>considere prob<span class=\"__1 _3\"></span>able que se <span class=\"__1 _3\"></span>vaya a <span class=\"__1 _17\"> </span>dispone<span class=\"__1 _4\"></span>r <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>ganancias <span class=\"__1 _17\"> </span>fiscales <span class=\"__1 _16\"> </span>futuras <span class=\"__1 _17\"> </span>contra <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>der <span class=\"__1 _17\"> </span>hacerlos <span class=\"__1 _17\"> </span>efectivos. <span class=\"__1 _17\"> </span>En <span class=\"__1 _17\"> </span>senti<span class=\"__1 _4\"></span>do, considerando <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>send<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>resultado<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>\u00faltimos <span class=\"__1 _21\"></span>ejercicios, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>han <span class=\"__1 _3\"></span>registrado <span class=\"__1 _21\"></span>activos, con el l\u00edmite de los pasivos por impuesto diferido registrados. Por <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>tro <span class=\"__1 _7\"></span>lado, <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>anto <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>recuperabilidad<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span><span class=\"ls19\">de</span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>impuestos <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>renta <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span><span class=\"ls16\">no</span> <span class=\"__1 _7\"></span>residentes <span class=\"__1 _7\"></span>y otros <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>mpuestos <span class=\"__1 _7\"></span>practicados <span class=\"__1 _7\"></span><span class=\"lsa\">en</span> <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span><span class=\"ls19\">pa</span>\u00ed<span class=\"__1 _4\"></span>ses, <span class=\"__1 _7\"></span><span class=\"lsa\">el</span> <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>reg<span class=\"__1 _4\"></span>istra <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>deterioros<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>correspondientes, cuando los <span class=\"__1 _3\"></span>mismos <span class=\"__1 _3\"></span><span class=\"ls32\">no<span class=\"ls0_1\"> son <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>irectamente recuperables<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>o <span class=\"ls16\">no</span> <span class=\"__1 _21\"></span><span class=\"ls1a\">se<span class=\"ls0_1\"> dispone <span class=\"ls19\">de</span> <span class=\"__1 _21\"></span>proyectos <span class=\"lsa\">en</span> <span class=\"__1 _3\"></span>cartera <span class=\"__1 _3\"></span><span class=\"ls2a\">en<span class=\"ls0_1\"> </span></span></span></span></span></span>el<span class=\"ls0_1\"> p<span class=\"__1 _4\"></span>a\u00eds <span class=\"ls2a\">en<span class=\"__1 _4\"></span></span> <span class=\"ls2a\">el<span class=\"__1 _4\"></span></span> <span class=\"__1 _4\"></span>que han <span class=\"__1 _4\"></span>sido practi<span class=\"__1 _4\"></span>cados, contra <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>que hacerlos <span class=\"__1 _4\"></span>recuperables. <span class=\"__1 _4\"></span><span class=\"ls11\">En</span> <span class=\"__1 _4\"></span>este <span class=\"__1 _4\"></span>sentido, <span class=\"ls2a\">en</span> </span>el<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>ejercicio <span class=\"__1 _3\"></span>2<span class=\"lsa\">02</span>4, <span class=\"__1 _21\"></span><span class=\"lsa\">el<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span><span class=\"ls16\">ha<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>registrado <span class=\"__1 _21\"></span><span class=\"ls16\">un<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>deterioro <span class=\"__1 _21\"></span><span class=\"ls19\">de<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>cuentas <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>cuya <span class=\"__1 _3\"></span>recuperabilidad </span></span></span></span></span></span></span></span></span>no<span class=\"ls0_1\"> <span class=\"ls1a\">se</span> considera probable por importe <span class=\"ls19\">de</span> 1.172 miles <span class=\"ls19\">de</span> euros (<span class=\"lsa\">550</span> miles <span class=\"ls19\">de</span> eur<span class=\"__1 _3\"></span>os <span class=\"lsa\">en</span> 2023).  </span>7.<span class=\"ff4 ls0_1\"> <span class=\"__1 _17\"></span></span><span class=\"fs3_1 ls11\">El<span class=\"ls0_1\"> deterioro <span class=\"ls2d\">de<span class=\"__1 _4\"></span></span> cuentas a cobrar </span></span>El <span class=\"__1 _3\"></span>Grupo realiza <span class=\"__1 _21\"></span>est<span class=\"__1 _4\"></span>imaciones <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>la cobra<span class=\"__1 _3\"></span>bilidad de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>adeudados <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>clientes en <span class=\"__1 _7\"></span>aquello<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>proyectos <span class=\"__1 _7\"></span>donde <span class=\"__1 _1f\"></span>existan <span class=\"__1 _7\"></span>controversias <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>resolver <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>litigios <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>curso <span class=\"__1 _7\"></span>originados <span class=\"__1 _1f\"></span>por disconformidad <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>trabajo <span class=\"__1 _4\"></span>ejecutado <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cl\u00e1usula<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>contractuales <span class=\"__1 _4\"></span>ligadas <span class=\"__1 _4\"></span>al rendimiento de los activos entregados a los clientes.  Asimismo, <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nforme <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>pol\u00edtica descri<span class=\"__1 _3\"></span>ta <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>No<span class=\"__1 _4\"></span>ta <span class=\"__1 _21\"></span>2.11 <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>mplimiento <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>NIIF <span class=\"__1 _3\"></span>9, <span class=\"__1 _21\"></span>el Grupo realiza estimaciones del deterioro basado en la p\u00e9rdida esperada. Las <span class=\"__1 _2e\"> </span>est<span class=\"__1 _4\"></span>imaciones <span class=\"__1 _2e\"> </span>ante<span class=\"__1 _4\"></span>riormente <span class=\"__1 _2e\"> </span>descritas <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _2e\"> </span>realizado <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>funci\u00f3n <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _2e\"> </span>mejor <span class=\"__1 _23\"> </span>in<span class=\"__1 _4\"></span>formaci\u00f3n disponible a <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _3\"></span>de pr<span class=\"__1 _3\"></span>eparaci\u00f3n de <span class=\"__1 _3\"></span>las presentes <span class=\"__1 _3\"></span>cuentas anuales c<span class=\"__1 _3\"></span>onsolidadas sobre <span class=\"__1 _3\"></span>los hechos<span class=\"__1 _3\"></span> analizados.  E<span class=\"__1 _3\"></span>s  posible  que <span class=\"__1 _1a\"> </span>acontecimientos  que  puedan <span class=\"__1 _1a\"> </span>tener  lugar  en <span class=\"__1 _1a\"> </span>el  f<span class=\"__1 _3\"></span>uturo,  obliguen  a<span class=\"__1 _3\"></span> modificarlas (al alza o a la <span class=\"__1 _3\"></span>baja), lo que se har\u00eda <span class=\"__1 _3\"></span>en su caso, conforme a <span class=\"__1 _3\"></span>lo establecido en <span class=\"__1 _3\"></span>las NIC 8,<span class=\"__1 _4c\"> </span>de forma prospe<span class=\"__1 _4\"></span>ctiva reconociendo l<span class=\"__1 _4\"></span>os efecto<span class=\"__1 _4\"></span>s del cambi<span class=\"__1 _4\"></span>o de estimaci\u00f3n <span class=\"__1 _4\"></span>en la <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _4\"></span>de p\u00e9rdidas y ganancias consolidada",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "A <span class=\"__1 _1f\"></span><span class=\"ls0_1\">efectos <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>comparaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>nformaci\u00f3n, <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>presenta, <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>juntamente <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>stado <span class=\"__1 _1f\"></span>de </span>situaci\u00f3n <span class=\"__1 _21\"></span>financiera <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>nsolidado, <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>cue<span class=\"__1 _4\"></span>nta <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>p\u00e9rdidas <span class=\"__1 _29\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>gananci<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>solidada<span class=\"ls18\">, <span class=\"__1 _21\"></span><span class=\"ls0_1\">el <span class=\"__1 _21\"></span>estado <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ngresos </span></span>y gastos reconocidos en<span class=\"__1 _4\"></span> el patrimonio neto consolidado<span class=\"__1 _4\"></span>, el<span class=\"__1 _4\"></span> estado de cambios en el patrimonio neto consolidado <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>estado <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>flu<span class=\"__1 _4\"></span>jos <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>efectivo <span class=\"__1 _1f\"></span>consolidado<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>para <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>ejercicios <span class=\"__1 _1f\"></span>terminados <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>31 <span class=\"__1 _17\"> </span>de<span class=\"__1 _3\"></span> diciembre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _1f\"></span><span class=\"ls11\">y <span class=\"__1 _1f\"></span></span>2023. <span class=\"__1 _7\"></span>Como <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>expone <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>siguiente <span class=\"__1 _1f\"></span>apartado, <span class=\"__1 _1f\"></span>se incluyen <span class=\"__1 _4\"></span>adicionalmente <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>forma <span class=\"__1 _4\"></span>comp<span class=\"__1 _4\"></span>arativa <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cifras <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>1 <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>enero <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3 en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de los requerimientos de la NIC 1: 2.2.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">Pri<span class=\"__1 _4\"></span>ncipios de Consolidaci\u00f3n </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Per\u00edmetro de consolidaci\u00f3n </span></span>El <span class=\"__1 _21\"></span>per\u00edmetro <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>solidaci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>st\u00e1 <span class=\"__1 _21\"></span>formado <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r: <span class=\"__1 _29\"></span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _21\"></span>Felguera, <span class=\"__1 _29\"></span>S.A., <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _21\"></span>Dominante, sus <span class=\"__1 _21\"></span>dependientes <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>asociadas. <span class=\"__1 _21\"></span>Adicio<span class=\"__1 _4\"></span>nalmente, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>part<span class=\"__1 _4\"></span>icipa <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>njuntamente <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>tras <span class=\"__1 _21\"></span>entidades y uniones temporales de empresas (en adelante UTEs).<div class=\"c_1 w2_1 h0_1 gs8\"><div class=\"t_1 m0_1 x2_1 h7_1 y22e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y22f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _4\"></span>efecto<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>preparaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cuentas <span class=\"__1 _4\"></span>an<span class=\"__1 _4\"></span>uales <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>solidadas, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>ent<span class=\"__1 _4\"></span>iende <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>existe <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>Grupo </div><div class=\"t_1 m0_1 x2_1 h7_1 y230 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuando <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Dominante t<span class=\"__1 _4\"></span>iene u<span class=\"__1 _4\"></span>na o <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _4\"></span>dependientes, siendo <span class=\"__1 _4\"></span>\u00e9stas <span class=\"__1 _4\"></span>aquellas <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>que </div><div class=\"t_1 m0_1 x2_1 h7_1 y231 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la Dominante tiene el control, bien de forma directa o indirecta<span class=\"__1 _4\"></span>. </div><div class=\"t_1 m0_1 x2_1 h7_1 y232 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y233 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _1f\"></span>otra <span class=\"__1 _1f\"></span>parte, <span class=\"__1 _1f\"></span>tanto <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _1f\"></span>Dominante <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>ciertas <span class=\"__1 _1f\"></span>sociedades <span class=\"__1 _1f\"></span>dependientes <span class=\"__1 _1f\"></span>particip<span class=\"__1 _4\"></span>an <span class=\"__1 _1f\"></span>en </div><div class=\"t_1 m0_1 x2_1 h7_1 yb8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">UTEs <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>consorcios, <span class=\"__1 _7\"></span>siendo <span class=\"__1 _7\"></span>incluidas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>respectivas <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cifras <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las </div><div class=\"t_1 m0_1 x2_1 h7_1 y234 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">UTEs y consorcios a trav\u00e9s del proceso de integraci\u00f3n descrito en 2.2.d).<span class=\"__1 _4c\"> </span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y328 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x73 hb y329 ff2_1 fs3_1 fc0_1 sc0_1 ls19 ws0_1\">b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Sociedades Dependientes </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y32a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y32b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dependientes son t<span class=\"__1 _3\"></span>odas las <span class=\"__1 _3\"></span>entidades (incluidas las <span class=\"__1 _3\"></span>entidades estructuradas) so<span class=\"__1 _3\"></span>bre las que <span class=\"__1 _3\"></span>el <span class=\"__1 _4\"></span>Grupo </div><div class=\"t_1 m0_1 x2_1 h7_1 y32c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">tiene control. El <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>controla una entidad cuando est\u00e1 expu<span class=\"__1 _4\"></span>esto, o tiene derecho, a <span class=\"__1 _4\"></span>obtener unos </div><div class=\"t_1 m0_1 x2_1 h7_1 y32d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">rendimientos vari<span class=\"__1 _4\"></span>ables p<span class=\"__1 _4\"></span>or su <span class=\"__1 _4\"></span>implicaci\u00f3n <span class=\"__1 _4\"></span>en l<span class=\"__1 _4\"></span>a parti<span class=\"__1 _4\"></span>cipada y <span class=\"__1 _4\"></span>tiene <span class=\"__1 _4\"></span>la capacid<span class=\"__1 _4\"></span>ad de <span class=\"__1 _4\"></span>utili<span class=\"__1 _4\"></span>zar su <span class=\"__1 _4\"></span>poder </div><div class=\"t_1 m0_1 x2_1 h7_1 y32e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre ella para influir sobre esos rendimientos.  </div><div class=\"t_1 m0_1 x2_1 h7_1 y32f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y330 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _7\"></span>Socie<span class=\"__1 _4\"></span>dad <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>ominante <span class=\"__1 _7\"></span>reevaluar<span class=\"__1 _4\"></span>\u00e1 <span class=\"__1 _7\"></span>si <span class=\"__1 _1f\"></span>controla <span class=\"__1 _1f\"></span>una <span class=\"__1 _7\"></span>partici<span class=\"__1 _4\"></span>pada <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>he<span class=\"__1 _4\"></span>chos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ci<span class=\"__1 _4\"></span>rcunstancias </div><div class=\"t_1 m0_1 x2_1 h7_1 y331 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">indiquen <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>existencia <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>cambio<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>uno <span class=\"__1 _16\"> </span>o <span class=\"__1 _2e\"> </span>m\u00e1s <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>tres <span class=\"__1 _16\"> </span>elementos <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>ntrol <span class=\"__1 _16\"> </span>enumerados </div><div class=\"t_1 m0_1 x2_1 h7_1 y332 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">anteriormente. </div><div class=\"t_1 m0_1 x2_1 h7_1 y333 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y334 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _3\"></span>consolidaci\u00f3n de <span class=\"__1 _3\"></span>una <span class=\"__1 _3\"></span>dependiente com<span class=\"__1 _3\"></span>ienza <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>la Sociedad dominante a<span class=\"__1 _3\"></span>dquiere el <span class=\"__1 _3\"></span>control <span class=\"__1 _3\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y335 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la dependiente (y cesa cuando la Sociedad dominante pierde el control de la dependiente)<span class=\"__1 _4c\"> </span>. </div><div class=\"t_1 m0_1 x2_1 h7_1 y336 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y337 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _4\"></span>sociedades <span class=\"__1 _7\"></span>depend<span class=\"__1 _3\"></span>ientes <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>consolidan <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>m\u00e9todo <span class=\"__1 _4\"></span>de<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>consolidaci\u00f3n <span class=\"__1 _4\"></span>global, <span class=\"__1 _4\"></span>incluy\u00e9ndose <span class=\"__1 _4\"></span>en </div><div class=\"t_1 m0_1 x2_1 h7_1 y338 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _1f\"></span>consolidadas <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>totalidad <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>sus <span class=\"__1 _7\"></span>activos, <span class=\"__1 _1f\"></span>pasivos, <span class=\"__1 _7\"></span>ingresos, <span class=\"__1 _7\"></span>gastos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>flujos <span class=\"__1 _1f\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y339 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectivo y elimin\u00e1ndose las operaciones y saldos entre las empresas del Grupo<span class=\"ls18\">. </span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y33a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y33b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _16\"> </span>valor <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>part<span class=\"__1 _4\"></span>icipaci\u00f3n <span class=\"__1 _16\"> </span>no <span class=\"__1 _2e\"> </span>dominante <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>patrimonio <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>los <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _16\"> </span>consolidados <span class=\"__1 _2e\"> </span>se </div><div class=\"t_1 m0_1 x2_1 h7_1 y33c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">presenta, <span class=\"__1 _3\"></span>respectivamente, <span class=\"__1 _3\"></span>en los <span class=\"__1 _21\"></span>ep<span class=\"__1 _4\"></span>\u00edgrafes <span class=\"ff8\">\u201c</span>Participaciones <span class=\"__1 _3\"></span>no dominantes<span class=\"ff8\">\u201d</span> <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Patrimonio neto <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 y33d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _4\"></span>financiera <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>nsolidado <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span><span class=\"ff8\">\u201c</span>Resultado <span class=\"__1 _4\"></span>atri<span class=\"__1 _4\"></span>buido <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>participaciones <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>dominantes<span class=\"ff8\">\u201d</span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y33e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en la Cuenta de p\u00e9rdidas y ganancias consolidada. </div><div class=\"t_1 m0_1 x2_1 h7_1 y33f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y340 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El  resultado  del  periodo <span class=\"__1 _1a\"> </span>y  cada  componente  de  otro  res<span class=\"__1 _3\"></span>ultado  global  ser\u00e1n <span class=\"__1 _1a\"> </span>atribuidos  a  los </div><div class=\"t_1 m0_1 x2_1 h7_1 y341 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">propietarios <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>controladora <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>participaciones <span class=\"__1 _29\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>controladoras. <span class=\"__1 _29\"></span>La <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _29\"></span>atribuir\u00e1 <span class=\"__1 _21\"></span>tambi\u00e9n </div><div class=\"t_1 m0_1 x2_1 h7_1 y342 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">el resultado gl<span class=\"__1 _3\"></span>obal total a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>propietarios de <span class=\"__1 _3\"></span>la controladora y a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as participaciones n<span class=\"__1 _3\"></span>o controladoras<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y343 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">incluso si los resultados de las participaciones no controladoras dan lugar a un saldo deudor. </div><div class=\"t_1 m0_1 x2_1 h53 y344 ffb fs3_1 fc2 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x36 h7_1 y345 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _38\"> </span>No <span class=\"__1 _3\"></span>ha sido nec<span class=\"__1 _3\"></span>esario ning\u00fan ajuste <span class=\"__1 _3\"></span>de homogene<span class=\"__1 _3\"></span>izaci\u00f3n temporal ya <span class=\"__1 _3\"></span>que la fech<span class=\"__1 _3\"></span>a de <span class=\"__1 _3\"></span>cierre de todas<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y346 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">las socied<span class=\"__1 _4\"></span>ades del Grupo es la <span class=\"__1 _4\"></span>misma.<span class=\"fs9\"> </span>En e<span class=\"__1 _4\"></span>l ejercicio 2024 n<span class=\"__1 _4\"></span>o se han realizado vent<span class=\"__1 _4\"></span>a de sociedades </div><div class=\"t_1 m0_1 x2_1 h7_1 y347 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">dependientes, asociadas o negocios conjuntos. </div><div class=\"t_1 m0_1 x2_1 h7_1 y348 ff2_1 fs3_1 fc0_1 sc0_1 ls18 ws0_1\">A <span class=\"ls0_1\">continuaci\u00f3n, se desglosan los datos de identificaci\u00f3n de l<span class=\"__1 _4\"></span>as sociedades dependientes incluidas en<span class=\"__1 _3\"></span> </span></div><div class=\"t_1 m0_1 x2_1 h7_1 y349 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">el per\u00edmetro de consolidaci\u00f3<span class=\"ls16\">n:</span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y34a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w55 h1c gs9\"><div class=\"t_1 m0_1 x2b h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad </div></div><div class=\"c_1 w57 h1c gsa\"><div class=\"t_1 m0_1 x65 h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls1e ws0_1\">% <span class=\"ls0_1\"> </span></div><div class=\"t_1 m0_1 x45 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Participaci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w59 h1c gsb\"><div class=\"t_1 m0_1 xa h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Domicilio </div></div><div class=\"c_1 w5a h1c gsc\"><div class=\"t_1 m0_1 x29 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 w55 h3c gsd\"><div class=\"t_1 m0_1 x45 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Consolidaci\u00f3n por<span class=\"__1 _4\"></span> integraci\u00f3n <span class=\"__1 _4\"></span>global: </div></div><div class=\"c_1 w55 h9_1 gse\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">DF Mompresa, S.A<span class=\"__1 _4\"></span>.U (3) </div></div><div class=\"c_1 w57 h9_1 gsf\"><div class=\"t_1 m0_1 x32 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h9_1 gs10\"><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h9_1 gs11\"><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Montaje y manten<span class=\"__1 _4\"></span>imiento de turbin<span class=\"__1 _4\"></span>as. </div></div><div class=\"c_1 w55 h54 gs12\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">DF Operaciones y <span class=\"__1 _4\"></span>Montajes, S.A.U<span class=\"__1 _4\"></span>. (3) </div></div><div class=\"c_1 w57 h54 gs13\"><div class=\"t_1 m0_1 x32 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h54 gs14\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h54 gs15\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Estudio, comercializ<span class=\"__1 _4\"></span>aci\u00f3n y realiza<span class=\"__1 _4\"></span>ci\u00f3n </div><div class=\"t_1 m0_1 x45 h13 y350 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de todo tipo de <span class=\"__1 _4\"></span>servicios y suminis<span class=\"__1 _4\"></span>tros, </div><div class=\"t_1 m0_1 x45 h13 y351 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">mantenimiento<span class=\"__1 _4\"></span> y operaci\u00f3n de plan<span class=\"__1 _4\"></span>tas </div><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">industriales, ma<span class=\"__1 _4\"></span>quinaria e </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">instrumentaci\u00f3n<span class=\"__1 _4\"></span> de las mismas. P<span class=\"__1 _4\"></span>uesta </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">en marcha de instal<span class=\"__1 _4\"></span>aciones.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h40 gs16\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Cal<span class=\"__1 _4\"></span>derer\u00eda Pesada, </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A.U.(4) </div></div><div class=\"c_1 w57 h40 gs17\"><div class=\"t_1 m0_1 x32 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h40 gs18\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h40 gs19\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Recipientes de presi<span class=\"__1 _4\"></span>\u00f3n y calderer\u00eda </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">gruesa. </div></div><div class=\"c_1 w55 h55 gs1a\"><div class=\"t_1 m0_1 x45 h13 y356 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Gre<span class=\"__1 _4\"></span>en Tech, S.A.U. (2)<span class=\"__1 _4\"></span> (4)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w57 h55 gs1b\"><div class=\"t_1 m0_1 x32 h13 y356 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h55 gs1c\"><div class=\"t_1 m0_1 x45 h13 y356 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h55 gs1d\"><div class=\"t_1 m0_1 x45 h13 y356 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Dise\u00f1o, fabricaci\u00f3n,<span class=\"__1 _4\"></span> suministro, </div><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">montaje, operaci\u00f3n,<span class=\"__1 _4\"></span> mantenimiento, </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">promoci\u00f3n, desar<span class=\"__1 _4\"></span>rollo, gesti\u00f3n,<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">explotaci\u00f3n y co<span class=\"__1 _4\"></span>mercializaci\u00f3n de<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">instalaciones, pr<span class=\"__1 _4\"></span>oductos, solucione<span class=\"__1 _4\"></span>s </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">t\u00e9cnicas, obras y <span class=\"__1 _4\"></span>servicios en el se<span class=\"__1 _4\"></span>ctor<span class=\"__1 _4c\"> </span> </div></div><div class=\"c_1 w55 h1c gs1f\"><div class=\"t_1 m0_1 x2b h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad </div></div><div class=\"c_1 w57 h1c gs20\"><div class=\"t_1 m0_1 x65 h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls1e ws0_1\">% <span class=\"ls0_1\"> </span></div><div class=\"t_1 m0_1 x45 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Participaci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w59 h1c gs21\"><div class=\"t_1 m0_1 xa h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Domicilio </div></div><div class=\"c_1 w5a h1c gs22\"><div class=\"t_1 m0_1 x29 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 w5a h57 gs23\"><div class=\"t_1 m0_1 x45 h13 y35d ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de las energ\u00eda ren<span class=\"__1 _4\"></span>ovables, incluye<span class=\"__1 _4\"></span>ndo </div><div class=\"t_1 m0_1 x45 h13 y35e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">la tenencia y expl<span class=\"__1 _4\"></span>otaci\u00f3n comercia<span class=\"__1 _4\"></span>l de </div><div class=\"t_1 m0_1 x45 h13 y35f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">concesiones, acuerdo<span class=\"__1 _4\"></span>s e instalacio<span class=\"__1 _4\"></span>nes </div><div class=\"t_1 m0_1 x45 h13 y360 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">para la producci<span class=\"__1 _4\"></span>\u00f3n de electricidad<span class=\"__1 _4\"></span>, </div><div class=\"t_1 m0_1 x45 h13 y361 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">hidr\u00f3geno, biodie<span class=\"__1 _4\"></span>sel, hidrocarbur<span class=\"__1 _4\"></span>os, </div><div class=\"t_1 m0_1 x45 h13 y362 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">biocombustibles<span class=\"__1 _4\"></span>, productos deriva<span class=\"__1 _4\"></span>dos o </div><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">producidos para<span class=\"__1 _4\"></span> generar estos </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">productos, as\u00ed c<span class=\"__1 _4\"></span>omo productos </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">resultantes de trans<span class=\"__1 _4\"></span>formaci\u00f3n, y o<span class=\"__1 _4\"></span>tras </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">materias primas,<span class=\"__1 _4\"></span> a partir de energ<span class=\"__1 _4\"></span>\u00eda </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">renovables. </div></div><div class=\"c_1 w55 h40 gs24\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Energ<span class=\"__1 _4\"></span>y Storage, S.A. </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(antes Felguera I<span class=\"__1 _4\"></span>.H.I., S.A.) (3)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w57 h40 gs25\"><div class=\"t_1 m0_1 x32 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h40 gs26\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h40 gs27\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Equipos de alma<span class=\"__1 _4\"></span>cenamiento de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">combustibles <span class=\"__1 _4\"></span>y gases. </div></div><div class=\"c_1 w55 h43 gs28\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera Tecnol<span class=\"__1 _4\"></span>og\u00edas de la Inform<span class=\"__1 _4\"></span>aci\u00f3n, </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A. (2) (3) </div></div><div class=\"c_1 w57 h43 gs29\"><div class=\"t_1 m0_1 x2a h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">60%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h43 gs2a\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Llanera </div></div><div class=\"c_1 w5a h43 gs2b\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Desarrollo de apli<span class=\"__1 _4\"></span>caciones infor<span class=\"__1 _4\"></span>m\u00e1ticas </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de gesti\u00f3n empre<span class=\"__1 _4\"></span>sarial. </div></div><div class=\"c_1 w55 h58 gs2c\"><div class=\"t_1 m0_1 x45 h13 y366 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Inve<span class=\"__1 _4\"></span>stment, S.A U. <span class=\"__1 _4\"></span>(2) (3)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w57 h58 gs2d\"><div class=\"t_1 m0_1 x32 h13 y366 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h58 gs2e\"><div class=\"t_1 m0_1 x45 h13 y366 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h58 gs2f\"><div class=\"t_1 m0_1 x45 h13 y366 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Inversi\u00f3n en empre<span class=\"__1 _4\"></span>sas comerciales, </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">industriales y de<span class=\"__1 _4\"></span> servicios, agencia<span class=\"__1 _4\"></span> y </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">libre mediaci\u00f3n<span class=\"__1 _4\"></span> en contratos diver<span class=\"__1 _4\"></span>sos, </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">as\u00ed como gesti\u00f3n<span class=\"__1 _4\"></span> y administraci\u00f3n <span class=\"__1 _4\"></span>de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">valores. </div></div><div class=\"c_1 w55 h59 gs30\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Oil<span class=\"__1 _4\"></span> and Gas, S.A.<span class=\"__1 _4\"></span>U. (2) (3)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w57 h59 gs31\"><div class=\"t_1 m0_1 x32 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h59 gs32\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h59 gs33\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Concepci\u00f3n, dise\u00f1<span class=\"__1 _4\"></span>o, c\u00e1lculo, ingen<span class=\"__1 _4\"></span>ier\u00eda </div><div class=\"t_1 m0_1 x45 h13 y350 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">b\u00e1sica, ingenier\u00eda de<span class=\"__1 _4\"></span> detalle, dire<span class=\"__1 _4\"></span>cci\u00f3n, </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">planificaci\u00f3n, inf<span class=\"__1 _4\"></span>ormatizaci\u00f3n, </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">coordinaci\u00f3n, segui<span class=\"__1 _4\"></span>miento y contr<span class=\"__1 _4\"></span>ol de </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">proyectos en el se<span class=\"__1 _4\"></span>ctor del petr\u00f3leo<span class=\"__1 _4\"></span>, gas </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls1f ws0_1\">y <span class=\"ls0_1\">petroqu\u00edmi<span class=\"__1 _4\"></span>co. </span></div></div><div class=\"c_1 w55 h5a gs34\"><div class=\"t_1 m0_1 x45 h13 y369 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Intell<span class=\"__1 _4\"></span>igent Systems<span class=\"__1 _4\"></span>, S.A.U. </div><div class=\"t_1 m0_1 x45 h13 y36a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(antes Duro Felguera<span class=\"__1 _4\"></span> Logistic Syst<span class=\"__1 _4\"></span>ems, </div><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">S.A.U.<span class=\"ls20\">) </span>(2)<span class=\"__1 _4\"></span> (3) </div></div><div class=\"c_1 w57 h5a gs35\"><div class=\"t_1 m0_1 x32 h13 y369 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5a gs36\"><div class=\"t_1 m0_1 x45 h13 y369 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h5a gs37\"><div class=\"t_1 m0_1 x45 h13 y369 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">El estudio, dise\u00f1<span class=\"__1 _4\"></span>o, comercializaci<span class=\"__1 _4\"></span>\u00f3n, </div><div class=\"t_1 m0_1 x45 h13 y36a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">preparaci\u00f3n, fabri<span class=\"__1 _4\"></span>caci\u00f3n, </div><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">informatizaci\u00f3n,<span class=\"__1 _4\"></span> transporte, mont<span class=\"__1 _4\"></span>aje y </div><div class=\"t_1 m0_1 x45 h13 y350 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">supervisi\u00f3n de toda<span class=\"__1 _4\"></span> clase de siste<span class=\"__1 _4\"></span>mas </div><div class=\"t_1 m0_1 x45 h13 y351 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">autom\u00e1ticos de tran<span class=\"__1 _4\"></span>sporte, almac<span class=\"__1 _4\"></span>enes </div><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">autom\u00e1ticos y si<span class=\"__1 _4\"></span>stemas de </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">manutenci\u00f3n para la<span class=\"__1 _4\"></span> industria, y <span class=\"__1 _4\"></span>sus </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">componentes. </div></div><div class=\"c_1 w55 h5b gs38\"><div class=\"t_1 m0_1 x45 h13 y36c ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">DFOM Biomasa Hue<span class=\"__1 _4\"></span>lva, S.L. (2)<span class=\"__1 _4\"></span> (5) </div></div><div class=\"c_1 w57 h5b gs39\"><div class=\"t_1 m0_1 x32 h13 y36c ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5b gs3a\"><div class=\"t_1 m0_1 x45 h13 y36c ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w5a h5b gs3b\"><div class=\"t_1 m0_1 x45 h13 y36c ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">La realizaci\u00f3n de la<span class=\"__1 _4\"></span> operaci\u00f3n y<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x45 h13 y36d ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">mantenimiento<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> de la Planta de </div><div class=\"t_1 m0_1 x45 h13 y36e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Generaci\u00f3n El\u00e9ctr<span class=\"__1 _4\"></span>ica con Bioma<span class=\"__1 _4\"></span>sa de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ence en Huelva.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h40 gs3c\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Equipamientos Con<span class=\"__1 _4\"></span>strucciones y </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Montajes, S.A. de<span class=\"__1 _4\"></span> C.V. (2) (3)<span class=\"__1 _4\"></span> (5) </div></div><div class=\"c_1 w57 h40 gs3d\"><div class=\"t_1 m0_1 x32 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h40 gs3e\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w5a h40 gs3f\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n y <span class=\"__1 _4\"></span>montaje de proyectos </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">industriales.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h43 gs40\"><div class=\"t_1 m0_1 x45 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Proyectos e Ingen<span class=\"__1 _4\"></span>ier\u00eda Pycor S.A. de<span class=\"__1 _4\"></span> C.V. </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2) (3) (5) </div></div><div class=\"c_1 w57 h43 gs41\"><div class=\"t_1 m0_1 x32 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h43 gs42\"><div class=\"t_1 m0_1 x45 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w5a h43 gs43\"><div class=\"t_1 m0_1 x45 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n y <span class=\"__1 _4\"></span>montaje de proyectos </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">industriales.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h5c gs44\"><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera Diavaz Pr<span class=\"__1 _4\"></span>oyectos M\u00e9xico<span class=\"__1 _4\"></span> S.A. de </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">C.V. (2) (3) </div></div><div class=\"c_1 w57 h5c gs45\"><div class=\"t_1 m0_1 x2a h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">50%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5c gs46\"><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9xico </div></div><div class=\"c_1 w5a h5c gs47\"><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Desarrollo de cual<span class=\"__1 _4\"></span>quier tipo de </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">actividad relaci<span class=\"__1 _4\"></span>onada con la produ<span class=\"__1 _4\"></span>cci\u00f3n </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de energ\u00eda mediante<span class=\"__1 _4\"></span> la utilizaci\u00f3n,<span class=\"__1 _4\"></span> total </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls21 ws0_1\">o <span class=\"ls0_1\">parcialmente,<span class=\"__1 _4\"></span> de fuentes de ene<span class=\"__1 _4\"></span>rg\u00eda </span></div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">e\u00f3lica y cogeneraci\u00f3n<span class=\"__1 _4\"></span>. </div></div><div class=\"c_1 w55 h5d gs48\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Turbogeneradores<span class=\"__1 _4\"></span> del Per\u00fa, S.A.C.<span class=\"__1 _4\"></span> (2) (3) </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(6) </div></div><div class=\"c_1 w57 h5d gs49\"><div class=\"t_1 m0_1 x32 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5d gs4a\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Per\u00fa </div></div><div class=\"c_1 w5a h5d gs4b\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaci\u00f3n de equi<span class=\"__1 _4\"></span>pos </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">electromec\u00e1nicos<span class=\"__1 _4\"></span> para plantas de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h5e gs4c\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Arge<span class=\"__1 _4\"></span>ntina, S.A.<span class=\"__1 _4\"></span> (2) (6) (5) </div></div><div class=\"c_1 w57 h5e gs4d\"><div class=\"t_1 m0_1 x32 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5e gs4e\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Argentina </div></div><div class=\"c_1 w5a h5e gs4f\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n, mante<span class=\"__1 _4\"></span>nimiento y </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">suministro de equip<span class=\"__1 _4\"></span>os en centrales de<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">generaci\u00f3n de en<span class=\"__1 _4\"></span>erg\u00eda. </div></div><div class=\"c_1 w55 h5d gs50\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Chile <span class=\"__1 _4\"></span>Limitada (ant<span class=\"__1 _4\"></span>es </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Opemasa Andina,<span class=\"__1 _4\"></span> Ltda.) (2) (5) (6)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w57 h5d gs51\"><div class=\"t_1 m0_1 x32 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5d gs52\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Chile </div></div><div class=\"c_1 w5a h5d gs53\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n, mante<span class=\"__1 _4\"></span>nimiento y </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">suministro de equip<span class=\"__1 _4\"></span>os en centr<span class=\"__1 _4\"></span>ales de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">generaci\u00f3n de en<span class=\"__1 _4\"></span>erg\u00eda. </div></div><div class=\"c_1 w55 h5f gs54\"><div class=\"t_1 m0_1 x45 h13 y376 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Turbogeneradores<span class=\"__1 _4\"></span> de Venezuela C.A. (2<span class=\"__1 _4\"></span>) </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(5) </div></div><div class=\"c_1 w57 h5f gs55\"><div class=\"t_1 m0_1 x32 h13 y376 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5f gs56\"><div class=\"t_1 m0_1 x45 h13 y376 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Venezue<span class=\"__1 _4\"></span>la  </div></div><div class=\"c_1 w5a h5f gs57\"><div class=\"t_1 m0_1 x45 h13 y376 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministros y obra civil<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">para proyectos de ene<span class=\"__1 _4\"></span>rg\u00eda.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h40 gs58\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Do Bra<span class=\"__1 _4\"></span>sil Desenvolvimien<span class=\"__1 _4\"></span>to </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de Projectos Ltda. <span class=\"__1 _4\"></span>(2)(3) </div></div><div class=\"c_1 w57 h40 gs59\"><div class=\"t_1 m0_1 x32 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h40 gs5a\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Brasil </div></div><div class=\"c_1 w5a h40 gs5b\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Desarrollo comercial<span class=\"__1 _4\"></span> de proyectos.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h43 gs5c\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera Gr\u00faas In<span class=\"__1 _4\"></span>dia Private Limit<span class=\"__1 _4\"></span>ed. (2) </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(3) </div></div><div class=\"c_1 w57 h43 gs5d\"><div class=\"t_1 m0_1 x32 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h43 gs5e\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">India </div></div><div class=\"c_1 w5a h43 gs5f\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Terminales portuar<span class=\"__1 _4\"></span>ios. </div></div><div class=\"c_1 w55 h5d gs60\"><div class=\"t_1 m0_1 x45 h13 y2c3 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">PT Duro Felguera In<span class=\"__1 _4\"></span>donesia (2) (3) <span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w57 h5d gs61\"><div class=\"t_1 m0_1 x2a h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">95%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5d gs62\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Indonesia </div></div><div class=\"c_1 w5a h5d gs63\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Proyectos de ingenie<span class=\"__1 _4\"></span>r\u00eda, suministr<span class=\"__1 _4\"></span>o y </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">construcci\u00f3n para el<span class=\"__1 _4\"></span> sector minero<span class=\"__1 _4\"></span>, </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">energ\u00e9tico e indu<span class=\"__1 _4\"></span>strial.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h40 gs64\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">DF USA, LLC (2) (3)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w57 h40 gs65\"><div class=\"t_1 m0_1 x32 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h40 gs66\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Estados </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Unidos </div></div><div class=\"c_1 w5a h40 gs67\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Desarrollo comercial<span class=\"__1 _4\"></span> de proyectos.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h9_1 gs68\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">DF Canad\u00e1 Ltd (2)<span class=\"__1 _4\"></span> (3) </div></div><div class=\"c_1 w57 h9_1 gs69\"><div class=\"t_1 m0_1 x32 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h9_1 gs6a\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Canad\u00e1 </div></div><div class=\"c_1 w5a h9_1 gs6b\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de inge<span class=\"__1 _4\"></span>nier\u00eda y construcci<span class=\"__1 _4\"></span>\u00f3n<span class=\"__1 _4c\"> </span> </div></div><div class=\"c_1 w55 h1c gs6d\"><div class=\"t_1 m0_1 x2b h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad </div></div><div class=\"c_1 w57 h1c gs6e\"><div class=\"t_1 m0_1 x65 h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls1e ws0_1\">% <span class=\"ls0_1\"> </span></div><div class=\"t_1 m0_1 x45 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Participaci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w59 h1c gs6f\"><div class=\"t_1 m0_1 xa h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Domicilio </div></div><div class=\"c_1 w5a h1c gs70\"><div class=\"t_1 m0_1 x29 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 w55 h5d gs71\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">DFOM Netherlan<span class=\"__1 _4\"></span>ds B.V. (1<span class=\"ls22\">) </span>(5) </div></div><div class=\"c_1 w57 h5d gs72\"><div class=\"t_1 m0_1 x32 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h5d gs73\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Holanda </div></div><div class=\"c_1 w5a h5d gs74\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ejecuci\u00f3n del contr<span class=\"__1 _4\"></span>ato de construcci\u00f3n </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Lump Sum para el re<span class=\"__1 _4\"></span>vamping de h<span class=\"__1 _4\"></span>orno </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">alto para Tata Steel<span class=\"__1 _4\"></span> Ijmuiden<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w55 h43 gs75\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">DUFEL Marruecos SA<span class=\"__1 _4\"></span>RL-AU (2)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w57 h43 gs76\"><div class=\"t_1 m0_1 x32 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w59 h43 gs77\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Marruecos </div></div><div class=\"c_1 w5a h43 gs78\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ejecuci\u00f3n del contr<span class=\"__1 _4\"></span>ato Zgounder S<span class=\"__1 _4\"></span>ilver </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mine Expansion en<span class=\"__1 _4\"></span> Marruecos<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w2_1 h0_1 gs79\"><div class=\"t_1 m0_1 x2_1 h7_1 y37e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x98 h61 y37f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">1)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades audita<span class=\"__1 _4\"></span>das por audit<span class=\"__1 _4\"></span>ores distintos<span class=\"__1 _4\"></span> al auditor de la<span class=\"__1 _4\"></span> Sociedad Do<span class=\"__1 _4\"></span>minante<span class=\"__1 _4\"></span>, en su caso.<span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y380 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">2)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades no auditada<span class=\"__1 _4\"></span>s<span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y381 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">3)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y382 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">4)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por Duro F<span class=\"__1 _4\"></span>elguera Investment, S<span class=\"__1 _4\"></span>.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y383 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">5)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Op<span class=\"__1 _4\"></span>eraciones y Montaje<span class=\"__1 _4\"></span>s, S.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y384 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">6)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Mo<span class=\"__1 _4\"></span>mpresa, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.</span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y385 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">7)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por D<span class=\"__1 _4\"></span>uro Felguer<span class=\"__1 _4\"></span>a Energy Storage, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.<span class=\"__1 _4\"></span></span> (antes Felguera I.H.I.,<span class=\"__1 _4\"></span> S.A.<span class=\"ls24\">U.</span>)<span class=\"__1 _4c\"> </span></span></span><span class=\"ff4 ls0_1\"><span class=\"ff2_1\"><span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y386 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y387 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adicionalmente, <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _23\"> </span>sociedades <span class=\"__1 _20\"> </span>no <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>integradas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>estar <span class=\"__1 _23\"> </span>inacti<span class=\"__1 _4\"></span>vas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>ser </div><div class=\"t_1 m0_1 x2_1 h7_1 yf1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">relevantes sus <span class=\"__1 _21\"></span>cifras en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>magnitudes d<span class=\"__1 _3\"></span>el estado <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>tuaci\u00f3n <span class=\"__1 _3\"></span>financiera y <span class=\"__1 _21\"></span>la cuenta <span class=\"__1 _21\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y388 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">p\u00e9rdidas y ganancias consolidada del<span class=\"__1 _4\"></span> Grupo:<span class=\"__1 _4c\"> </span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y389 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w5b h1c gs7a\"><div class=\"t_1 m0_1 x4b h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad </div></div><div class=\"c_1 w5c h1c gs7b\"><div class=\"t_1 m0_1 x33 h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls1e ws0_1\">% <span class=\"ls0_1\"> </span></div><div class=\"t_1 m0_1 x45 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Participaci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w5d h1c gs7c\"><div class=\"t_1 m0_1 x45 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Domicilio </div></div><div class=\"c_1 w5e h1c gs7d\"><div class=\"t_1 m0_1 x54 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 w5b h5a gs7e\"><div class=\"t_1 m0_1 x45 h13 y369 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Turbogeneradores<span class=\"__1 _4\"></span> de Argentina, S.A. </div><div class=\"t_1 m0_1 x45 h13 y36a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2) (3) (6) </div></div><div class=\"c_1 w5c h5a gs7f\"><div class=\"t_1 m0_1 x70 h13 y369 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5d h5a gs80\"><div class=\"t_1 m0_1 x45 h13 y369 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Argentina<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5e h5a gs81\"><div class=\"t_1 m0_1 x45 h13 y369 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n, a<span class=\"__1 _4\"></span>sesoramiento, estu<span class=\"__1 _4\"></span>dio, </div><div class=\"t_1 m0_1 x45 h13 y36a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">proyecto, direcci<span class=\"__1 _4\"></span>\u00f3n, ejecuci\u00f3n, </div><div class=\"t_1 m0_1 x45 h13 y362 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">administraci\u00f3n<span class=\"__1 _4\"></span> de obras de arquite<span class=\"__1 _4\"></span>ctura o </div><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">ingenier\u00eda civil,<span class=\"__1 _4\"></span> el\u00e9ctrica, electr\u00f3ni<span class=\"__1 _4\"></span>ca, </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">mec\u00e1nica, hidr\u00e1uli<span class=\"__1 _4\"></span>ca, usinas, c<span class=\"__1 _4\"></span>onstrucci\u00f3n, </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">ampliaci\u00f3n o refacci<span class=\"__1 _4\"></span>\u00f3n de plantas <span class=\"__1 _4\"></span>o centrales </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de generaci\u00f3n el<span class=\"__1 _4\"></span>\u00e9ctrica y/o su ope<span class=\"__1 _4\"></span>raci\u00f3n y/o </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">su mantenimiento.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5b h5d gs82\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mopre Montajes de<span class=\"__1 _4\"></span> Precisi\u00f3n de </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Venezue<span class=\"__1 _4\"></span>la, S.A. (6) </div></div><div class=\"c_1 w5c h5d gs83\"><div class=\"t_1 m0_1 x70 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5d h5d gs84\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Venezue<span class=\"__1 _4\"></span>la </div></div><div class=\"c_1 w5e h5d gs85\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Montaje de turbogene<span class=\"__1 _4\"></span>radores y e<span class=\"__1 _4\"></span>quipos </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">auxiliares en centr<span class=\"__1 _4\"></span>ales de generaci<span class=\"__1 _4\"></span>\u00f3n de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">energ\u00eda. </div></div><div class=\"c_1 w5b h43 gs86\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Panam\u00e1<span class=\"__1 _4\"></span>, S.A. (2) (3)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h43 gs87\"><div class=\"t_1 m0_1 x70 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5d h43 gs88\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Panam\u00e1 </div></div><div class=\"c_1 w5e h43 gs89\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministros y obra civil<span class=\"__1 _4\"></span> para </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">proyectos de energ\u00eda<span class=\"__1 _4\"></span>. </div></div><div class=\"c_1 w5b h62 gs8a\"><div class=\"t_1 m0_1 x45 h13 y38f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera IHI Panam\u00e1,<span class=\"__1 _4\"></span> S.A. (2) (7)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h62 gs8b\"><div class=\"t_1 m0_1 x70 h13 y38f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5d h62 gs8c\"><div class=\"t_1 m0_1 x45 h13 y38f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Panam\u00e1 </div></div><div class=\"c_1 w5e h62 gs8d\"><div class=\"t_1 m0_1 x45 h13 y38f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Dise\u00f1o, desarrollo<span class=\"__1 _4\"></span>, fabricaci\u00f3n,<span class=\"__1 _4\"></span> integraci\u00f3n, </div><div class=\"t_1 m0_1 x45 h13 y390 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">comercializaci\u00f3n,<span class=\"__1 _4\"></span> representaci\u00f3n, i<span class=\"__1 _4\"></span>nstalaci\u00f3n </div><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">y mantenimiento<span class=\"__1 _4\"></span>s de sistemas, eq<span class=\"__1 _4\"></span>uipos y </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">subconjuntos el\u00e9<span class=\"__1 _4\"></span>ctricos, electr\u00f3nic<span class=\"__1 _4\"></span>os, de </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">climatizaci\u00f3n <span class=\"__1 _4\"></span>y mec\u00e1nicos, as\u00ed co<span class=\"__1 _4\"></span>mo la </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">realizaci\u00f3n de proye<span class=\"__1 _4\"></span>ctos de ingeni<span class=\"__1 _4\"></span>er\u00eda, </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">incluyendo la obra <span class=\"__1 _4\"></span>civil necesaria<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5b h43 gs8e\"><div class=\"t_1 m0_1 x45 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Duro Felguera Sau<span class=\"__1 _4\"></span>d\u00ed LLC (2) (3) (<span class=\"__1 _4\"></span>6) </div></div><div class=\"c_1 w5c h43 gs8f\"><div class=\"t_1 m0_1 x5a h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">50%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5d h43 gs90\"><div class=\"t_1 m0_1 x45 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Arabia </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Saud\u00ed </div></div><div class=\"c_1 w5e h43 gs91\"><div class=\"t_1 m0_1 x45 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n de e<span class=\"__1 _4\"></span>dificios y planta<span class=\"__1 _4\"></span>s de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5b h9_1 gs92\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera IHI C<span class=\"__1 _4\"></span>anad\u00e1 INC (2) (7)<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h9_1 gs93\"><div class=\"t_1 m0_1 x70 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5d h9_1 gs94\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Canad\u00e1 </div></div><div class=\"c_1 w5e h9_1 gs95\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de inge<span class=\"__1 _4\"></span>nier\u00eda y construcci<span class=\"__1 _4\"></span>\u00f3n </div></div><div class=\"c_1 w2_1 h0_1 gs79\"><div class=\"t_1 m0_1 x76 h7_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x98 h61 y394 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">1)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades audita<span class=\"__1 _4\"></span>das por audit<span class=\"__1 _4\"></span>ores distintos<span class=\"__1 _4\"></span> al auditor de la<span class=\"__1 _4\"></span> Sociedad Do<span class=\"__1 _4\"></span>minante<span class=\"__1 _4\"></span>, en su caso.<span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y395 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">2)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades no auditada<span class=\"__1 _4\"></span>s<span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y396 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">3)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y397 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">4)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por Duro F<span class=\"__1 _4\"></span>elguera Investment, S<span class=\"__1 _4\"></span>.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y21c ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">5)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Op<span class=\"__1 _4\"></span>eraciones y Montaje<span class=\"__1 _4\"></span>s, S.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y398 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">6)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Mo<span class=\"__1 _4\"></span>mpresa, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.</span> </span></span></div><div class=\"t_1 m0_1 x98 h61 y399 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">7)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por D<span class=\"__1 _4\"></span>uro Felguer<span class=\"__1 _4\"></span>a Energy Storage, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.<span class=\"__1 _4\"></span></span> (antes Felguera I.H.I.,<span class=\"__1 _4\"></span> S.A.<span class=\"ls24\">U.</span>)</span></span><span class=\"ff4 ls0_1\"><span class=\"ff2_1\"><span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y39a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x73 hb y39b ff2_1 fs3_1 fc0_1 sc0_1 ls1a ws0_1\">c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Sociedades Asociadas y negocios conjuntos </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y374 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y39c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Una <span class=\"__1 _17\"> </span>asoci<span class=\"__1 _4\"></span>ada <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>una <span class=\"__1 _17\"> </span>entidad <span class=\"__1 _16\"> </span>sobre <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>que <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>tiene <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>influencia <span class=\"__1 _16\"> </span>significativa. <span class=\"__1 _17\"> </span>Influ<span class=\"__1 _4\"></span>encia </div><div class=\"t_1 m0_1 x2_1 h7_1 y39d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">significativa <span class=\"__1 _1f\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>poder <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inte<span class=\"__1 _4\"></span>rvenir <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciera <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la </div><div class=\"t_1 m0_1 x2_1 h7_1 y39e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">participada, sin llegar a tener control ni control conjunto <span class=\"__1 _4\"></span>sobre ella. </div><div class=\"t_1 m0_1 x2_1 h7_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y3a0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Un <span class=\"__1 _3\"></span>negocio <span class=\"__1 _21\"></span>conjunto, a <span class=\"__1 _21\"></span>diferencia <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>operaci\u00f3n c<span class=\"__1 _3\"></span>onjunta <span class=\"__1 _3\"></span>descrita <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>apartado <span class=\"__1 _21\"></span>d) de <span class=\"__1 _21\"></span>esta <span class=\"__1 _3\"></span>Nota, </div><div class=\"t_1 m0_1 x2_1 h7_1 y3a1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">es <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>acuerdo <span class=\"__1 _17\"> </span>med<span class=\"__1 _4\"></span>iante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>cual <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>part<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>tienen <span class=\"__1 _17\"> </span>control <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _17\"> </span>sob<span class=\"__1 _4\"></span>re <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>soci<span class=\"__1 _4\"></span>edad <span class=\"__1 _17\"> </span>tienen </div><div class=\"t_1 m0_1 x2_1 h7_1 y3a2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">derechos a <span class=\"__1 _21\"></span>los activos <span class=\"__1 _3\"></span>netos <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>misma en <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ase <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>dicho <span class=\"__1 _3\"></span>acuerdo. <span class=\"__1 _3\"></span>Control <span class=\"__1 _3\"></span>conjunto <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>el repar<span class=\"__1 _3\"></span>to d<span class=\"__1 _3\"></span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 y3a3 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">control <span class=\"__1 _21\"></span>contractualmente <span class=\"__1 _21\"></span>decidido <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>formalizado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>acuerdo, <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>existe <span class=\"__1 _21\"></span>solo <span class=\"__1 _21\"></span>cuando <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>decisiones </div><div class=\"t_1 m0_1 x2_1 h7_1 y3a4 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>activid<span class=\"__1 _4\"></span>ades rel<span class=\"__1 _4\"></span>evantes re<span class=\"__1 _4\"></span>quieren <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>sentimiento <span class=\"__1 _4\"></span>un\u00e1nime <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>partes <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mparte<span class=\"__1 _3\"></span>n </div><div class=\"t_1 m0_1 x2_1 h7_1 y3a5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">el control.<span class=\"__1 _4c\"> </span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y3a6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>Los <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>negocios <span class=\"__1 _4\"></span>conjuntos <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registran en <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _16\"> </span></span>cuentas <span class=\"__1 _16\"> </span>anu<span class=\"__1 _4\"></span>ales <span class=\"__1 _16\"> </span>consolidadas <span class=\"__1 _2e\"> </span>por <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>particip<span class=\"__1 _4\"></span>aci\u00f3n. <span class=\"__1 _17\"> </span>Seg\u00fa<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a participaci\u00f3n, una inversi\u00f3n <span class=\"__1 _3\"></span>en una asociada o <span class=\"__1 _3\"></span>negocio conjunto <span class=\"__1 _3\"></span>se registrar\u00e1 inicialmente al costo y el <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>bros <span class=\"__1 _21\"></span>se incrementar\u00e1 <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>sminuir\u00e1 <span class=\"__1 _21\"></span>para reconocer <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>parte del <span class=\"__1 _21\"></span>inversor en <span class=\"__1 _21\"></span>el res<span class=\"__1 _3\"></span>ultado del periodo de la participada, despu\u00e9s de la fecha de adquisici\u00f3n.  Una <span class=\"__1 _20\"> </span>inversi\u00f3n <span class=\"__1 _1a\"> </span>en <span class=\"__1 _20\"> </span>una <span class=\"__1 _1a\"> </span>asociada <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>un <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _20\"> </span>conjunto <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>registra <span class=\"__1 _20\"> </span>u<span class=\"__1 _4\"></span>tilizando <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>la participaci\u00f3n desde la fecha en que la entidad se convierte en una asociada o un negocio conjunto.<span class=\"__1 _4\"></span><span class=\"ls11\">  </span> La part<span class=\"__1 _4\"></span>icipaci\u00f3n del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Grupo en<span class=\"__1 _4\"></span> lo<span class=\"__1 _4\"></span>s beneficios <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p\u00e9rdidas de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidade<span class=\"__1 _4\"></span>s asociadas y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>cambios en el patrimonio n<span class=\"__1 _3\"></span>eto, se determina <span class=\"__1 _3\"></span>en base a <span class=\"__1 _3\"></span>la participaci\u00f3n en la <span class=\"__1 _3\"></span>propiedad al <span class=\"__1 _3\"></span>cierre del ejercicio,<span class=\"__1 _3\"></span> sin considerar el posible<span class=\"__1 _4\"></span> ejercicio o conversi\u00f3n de los derechos de voto poten<span class=\"__1 _4\"></span>ciales. Sin embargo, la participaci\u00f3n  de<span class=\"__1 _3\"></span>l  Grupo <span class=\"__1 _1a\"> </span>se <span class=\"__1 _20\"> </span>de<span class=\"__1 _4\"></span>termina <span class=\"__1 _1a\"> </span>considerando <span class=\"__1 _1a\"> </span>el  ejerc<span class=\"__1 _3\"></span>icio  eve<span class=\"__1 _3\"></span>ntual  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>derechos  de <span class=\"__1 _20\"> </span>voto potenciales <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>otros <span class=\"__1 _28\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _28\"> </span>financieros <span class=\"__1 _27\"> </span>derivados <span class=\"__1 _27\"> </span>que, <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>sustancia, <span class=\"__1 _28\"> </span>o<span class=\"__1 _4\"></span>torgan <span class=\"__1 _28\"> </span>acceso<span class=\"__1 _4c\"> </span> actualmente <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>rendimientos <span class=\"__1 _7\"></span>asociados <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>participaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>propiedad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades asociadas<span class=\"__1 _4c\"> </span>. La <span class=\"__1 _7\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>regi<span class=\"__1 _4\"></span>stra <span class=\"__1 _7\"></span>una vez <span class=\"__1 _23\"> </span>consi<span class=\"__1 _4\"></span>derado <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>efecto <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>dividendos, <span class=\"__1 _23\"> </span>acordados <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>no, <span class=\"__1 _23\"> </span>corre<span class=\"__1 _4\"></span>spondientes <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _23\"> </span>acciones preferentes con derechos acumulativos que se haya<span class=\"__1 _3\"></span>n clasificado en cuentas de patrimonio ne<span class=\"__1 _4\"></span><span class=\"ls25\">to.</span> Las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>entidades <span class=\"__1 _21\"></span>asoci<span class=\"__1 _4\"></span>adas <span class=\"__1 _21\"></span>que corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>al Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>mitan <span class=\"__1 _21\"></span>al <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>inversi\u00f3n neta, <span class=\"__1 _7\"></span>excepto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _7\"></span>casos <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _7\"></span>asumido <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>obligaciones legales <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpl\u00edcitas, <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>bien<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>h<span class=\"__1 _4\"></span>aya <span class=\"__1 _21\"></span>efectuado <span class=\"__1 _21\"></span>pagos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>nombre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>entidades <span class=\"__1 _3\"></span>aso<span class=\"__1 _3\"></span>ciadas. <span class=\"__1 _21\"></span>A <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>efectos del <span class=\"__1 _21\"></span>reconocimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>deterioro <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>entidades <span class=\"__1 _21\"></span>asociadas, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsidera <span class=\"__1 _21\"></span>inversi\u00f3n <span class=\"__1 _21\"></span>neta, el resultado de a\u00f1<span class=\"__1 _4\"></span>adir al valor contabl<span class=\"__1 _4\"></span>e resultante de la apl<span class=\"__1 _4\"></span>icaci\u00f3n del m\u00e9todo de la <span class=\"__1 _4\"></span>participaci\u00f3n, el correspondiente <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>cualquier <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span>tra <span class=\"__1 _16\"> </span>part<span class=\"__1 _4\"></span>ida <span class=\"__1 _2e\"> </span>que, <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>sustancia, <span class=\"__1 _2e\"> </span>forma <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>inversi\u00f3n <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>las asociadas. <span class=\"__1 _7\"></span>El <span class=\"__1 _4\"></span>exceso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>inversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>al resto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>partidas <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>rden <span class=\"__1 _17\"></span>inverso <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>pri<span class=\"__1 _4\"></span>oridad <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"></span>liquidaci\u00f3n.<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Los <span class=\"__1 _17\"> </span>beneficios <span class=\"__1 _17\"> </span>obtenidos <span class=\"__1 _17\"> </span>con posterioridad <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>aquell<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>limitado <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>al valor <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>versi\u00f3n <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>registran <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>que <span class=\"__1 _16\"> </span>excedan <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _17\"> </span>no <span class=\"__1 _16\"> </span>reconocidas previamente. <span class=\"__1 _16\"> </span>El <span class=\"__1 _2e\"> </span>Grupo <span class=\"__1 _16\"> </span>aplica <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>c<span class=\"__1 _4\"></span>riterios <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>valoraci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _17\"> </span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>otras partidas <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>forman <span class=\"__1 _2e\"> </span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>inversi\u00f3n <span class=\"__1 _23\"> </span>neta <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>les <span class=\"__1 _23\"> </span>aplica <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>m\u00e9todo <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>la participaci\u00f3n, <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>anterioridad <span class=\"__1 _1f\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>indicado <span class=\"__1 _1f\"></span>previamente. <span class=\"__1 _1f\"></span>Al <span class=\"__1 _1f\"></span>aplicar di<span class=\"ls0_1\">chos criterios, <span class=\"__1 _3\"></span>el Grupo no considera el reconocimiento de <span class=\"__1 _3\"></span>las p\u00e9rdidas derivadas <span class=\"__1 _3\"></span>del m\u00e9todo de <span class=\"__1 _3\"></span>la </span>participaci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>dichas <span class=\"__1 _1f\"></span>partidas. <span class=\"__1 _1f\"></span>Como <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>ello, <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>cri<span class=\"__1 _4\"></span>terios <span class=\"__1 _1f\"></span>de valoraci\u00f3n <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>dichas <span class=\"__1 _1a\"> </span>partidas <span class=\"__1 _20\"> </span>a  v<span class=\"__1 _3\"></span>alor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _20\"> </span>y, <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>caso<span class=\"__1 _4\"></span>, <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>valor, <span class=\"__1 _1a\"> </span>alteran <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>l reconocimiento de las <span class=\"__1 _3\"></span>p\u00e9rdidas derivadas del <span class=\"__1 _3\"></span>m\u00e9todo de la <span class=\"__1 _3\"></span>participaci\u00f3n en periodos anteriores <span class=\"__1 _3\"></span>y en el ejercicio actual. Los <span class=\"__1 _3\"></span>beneficios <span class=\"__1 _21\"></span>y p\u00e9rd<span class=\"__1 _3\"></span>idas <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>reali<span class=\"__1 _4\"></span>zados <span class=\"__1 _21\"></span>en las <span class=\"__1 _21\"></span>transacciones <span class=\"__1 _21\"></span>realizadas entre <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>entidades asociadas s\u00f3lo <span class=\"__1 _21\"></span>se reconocen <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>medida e<span class=\"__1 _3\"></span>n q<span class=\"__1 _3\"></span>ue corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>participaciones de <span class=\"__1 _21\"></span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nversores no <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>lacionados. <span class=\"__1 _17\"> </span>Se <span class=\"__1 _17\"> </span>except\u00faa <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>aplicaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>este <span class=\"__1 _16\"> </span>criterio <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>reconocimiento <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _16\"> </span>no realizadas que co<span class=\"__1 _4\"></span>nstituyan una evidencia del<span class=\"__1 _4\"></span> deterioro de<span class=\"__1 _4\"></span> valor del activo t<span class=\"__1 _4\"></span>ransmitido. No obstante, los <span class=\"__1 _1f\"></span>beneficios <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>transacciones <span class=\"__1 _1f\"></span>entre <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>entidades <span class=\"__1 _1f\"></span>asociadas <span class=\"__1 _1f\"></span>de activos netos constitutivos de un negocio se reconocen en su integridad. Los <span class=\"__1 _29\"></span>result<span class=\"__1 _4\"></span>ados <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>diluci\u00f3n <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>rgidas <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>inversiones <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>asociadas <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas y ganancias consolidada<span class=\"ls18\">. </span> En <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _20\"> </span>fecha <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>presen<span class=\"__1 _4\"></span>taci\u00f3n <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>i<span class=\"__1 _4\"></span>nformaci\u00f3n <span class=\"__1 _23\"> </span>financiera, <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _23\"> </span>determina <span class=\"__1 _23\"> </span>si <span class=\"__1 _23\"> </span>existe <span class=\"__1 _23\"> </span>alguna evidencia <span class=\"__1 _4\"></span>objetiva <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>haya <span class=\"__1 _4\"></span>deteriorado <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>asoci<span class=\"__1 _4\"></span>ada. Si <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>fuese el <span class=\"__1 _4\"></span>caso, el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>el impo<span class=\"__1 _4\"></span>rte de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>p\u00e9rdida por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _4\"></span>del valo<span class=\"__1 _4\"></span>r como <span class=\"__1 _4\"></span>la diferenci<span class=\"__1 _4\"></span>a entre <span class=\"__1 _4\"></span>el importe <span class=\"__1 _1f\"></span>recuperable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>asociada <span class=\"__1 _17\"></span>y <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>libros <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>reconoce <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>adyacente <span class=\"__1 _17\"></span>a <span class=\"__1 _1f\"></span>\u201cla<span class=\"__1 _3\"></span> participaci\u00f3n <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>beneficio <span class=\"__1 _2e\"> </span>/ <span class=\"__1 _23\"> </span>(p\u00e9rdi<span class=\"__1 _4\"></span>da) <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>asociada\u201d <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>cuen<span class=\"__1 _4\"></span>ta <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span><span class=\"ff2_1\">p\u00e9rdidas <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>gan<span class=\"__1 _4\"></span>ancias </span>consolidada. A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre de <span class=\"__1 _3\"></span>2024 y <span class=\"__1 _21\"></span>20<span class=\"__1 _4\"></span>23, <span class=\"__1 _3\"></span>en opini\u00f3n de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>Administradores <span class=\"__1 _3\"></span>no existen activos <span class=\"__1 _3\"></span>y/o <span class=\"__1 _3\"></span>pasivos significativos <span class=\"__1 _4\"></span>contingentes <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>par<span class=\"__1 _4\"></span>ticipaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>socied<span class=\"__1 _4\"></span>ades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y negocios conjuntos adicionales a los descritos en la Nota 9.<span class=\"__1 _4c\"> </span> A <span class=\"__1 _16\"> </span><span class=\"ls0_1\">co<span class=\"__1 _4\"></span>ntinuaci\u00f3n, <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>desglosan <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>dato<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>identificaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>Asociadas <span class=\"__1 _23\"> </span>y <span class=\"__1 _16\"> </span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _2e\"> </span>conjuntos </span>incluidas en el per\u00edmetro de consolidaci\u00f3n: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Negocios conj<span class=\"__1 _3\"></span>untos Dunor Energ\u00eda, S.A.<span class=\"__1 _4\"></span>P.I. de C.V. (1<span class=\"__1 _4\"></span>) (2) 50<span class=\"ls0_1\">% </span>M\u00e9xico Construcci\u00f3n de Centr<span class=\"__1 _4\"></span>al de ciclo c<span class=\"__1 _4\"></span>ombinado 313 CC Empal<span class=\"__1 _4\"></span>me II en el estado d<span class=\"__1 _4\"></span>e Sonora <span class=\"__1 _4\"></span>- M\u00e9xico licitado <span class=\"__1 _4\"></span>por la Comisi\u00f3n <span class=\"__1 _4\"></span>Federal de Electricidad (CFE<span class=\"__1 _4\"></span>). (1)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Sociedades auditadas por <span class=\"__1 _21\"></span>audit<span class=\"__1 _4\"></span>ores distintos <span class=\"__1 _3\"></span>al auditor <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la Sociedad <span class=\"__1 _3\"></span>Dominante.<span class=\"__1 _4\"></span> A <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>formulaci\u00f3n de esta<span class=\"ls26\">s </span>cuentas anuales <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>solidadas <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>audit<span class=\"__1 _4\"></span>or\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3<span class=\"ls27\">, <span class=\"__1 _4\"></span><span class=\"ls9\">202</span></span>2<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>se<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>encuentra <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>curso<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>sociedad<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>una actividad residua<span class=\"__1 _4\"></span>l (v\u00e9ase Nota 9)<span class=\"__1 _4\"></span>. (2)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> Adicionalmente, <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _23\"> </span>sociedades <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>integradas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>estar <span class=\"__1 _23\"> </span>inacti<span class=\"__1 _4\"></span>vas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>ser relevantes sus cifras co<span class=\"__1 _4\"></span>n relaci\u00f3n a <span class=\"__1 _4\"></span>las magnitudes del <span class=\"__1 _4\"></span>estado de situaci\u00f3n financiera<span class=\"__1 _4\"></span> y la cuenta de p\u00e9rdidas y ganancias consolidada del<span class=\"__1 _4\"></span> Grupo: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Asociadas<span class=\"__1 _3\"></span> Sociedad de Servi<span class=\"__1 _4\"></span>cios Energ\u00e9ticos Iberoamericanos, S.A.<span class=\"__1 _4\"></span> (1) (2)<span class=\"__1 _4\"></span> 25%<span class=\"ls0_1\"> </span>Colombia<span class=\"__1 _4\"></span> Montajes y manteni<span class=\"__1 _4\"></span>miento de plan<span class=\"__1 _4\"></span>tas de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Zoreda Internacional<span class=\"__1 _4\"></span>, S.A. (1)<span class=\"__1 _4\"></span> (2) 40%<span class=\"ls0_1\"> </span>Gij\u00f3n Proyectos medioam<span class=\"__1 _4\"></span>bientales.<span class=\"__1 _4\"></span> (1) Sociedades n<span class=\"__1 _4\"></span>o auditadas.<span class=\"__1 _4\"></span> (2) Participaci\u00f3n<span class=\"__1 _4\"></span> ostentada por la<span class=\"__1 _4\"></span> Sociedad Dominan<span class=\"__1 _4\"></span>te d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Operaciones conjuntas y Uni\u00f3n temporal de empresas </span></span>Una <span class=\"__1 _17\"> </span>operaci\u00f3n <span class=\"__1 _17\"> </span>conjunt<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>es <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>acuerdo <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _17\"> </span>medi<span class=\"__1 _4\"></span>ante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>cual <span class=\"__1 _17\"> </span>las <span class=\"__1 _2e\"> </span>partes <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>poseen <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>ntrol conjunto <span class=\"__1 _20\"> </span>del <span class=\"__1 _20\"> </span>acuerdo <span class=\"__1 _20\"> </span>tienen<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>derecho <span class=\"__1 _23\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>obli<span class=\"__1 _4\"></span>gaciones <span class=\"__1 _23\"> </span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _20\"> </span>respecto <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>pasi<span class=\"__1 _4\"></span>vos,<span class=\"__1 _3\"></span> relacionados <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>acuerdo. <span class=\"__1 _7\"></span>Control <span class=\"__1 _7\"></span>conjunto <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>repart<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>control <span class=\"__1 _7\"></span>contractualmente <span class=\"__1 _4\"></span>deci<span class=\"__1 _4\"></span>dido,<span class=\"__1 _3\"></span> que <span class=\"__1 _7\"></span>existe <span class=\"__1 _4\"></span>solo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _4\"></span>relevantes <span class=\"__1 _7\"></span>requieren <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>consentimiento<span class=\"__1 _3\"></span> un\u00e1nime de las partes que comparten el control. Cuando una so<span class=\"__1 _4\"></span>ciedad del <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>lleva a cabo su<span class=\"__1 _4\"></span>s actividade<span class=\"__1 _4\"></span>s en el<span class=\"__1 _4\"></span> marco de o<span class=\"__1 _4\"></span>peraciones conjuntas, el <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>operador <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _16\"> </span>reconocer\u00e1 <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>relaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>o<span class=\"__1 _4\"></span>peraci\u00f3n conjunta: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus activos, incluyendo su participaci\u00f3n en los activos mantenidos conjuntamente;<span class=\"__1 _4\"></span> </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus pasivos, incluyendo su participaci\u00f3n en los pasivos incurridos conjuntamente; </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">su <span class=\"__1 _20\"> </span>participaci\u00f3n <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>ingresos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _23\"> </span>act<span class=\"__1 _4\"></span>ividades <span class=\"__1 _20\"> </span>ordinarias <span class=\"__1 _20\"> </span>procedentes <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>venta <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e<span class=\"__1 _3\"></span>l </span>producto que realiza la operaci\u00f3n conjunta; y - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus gastos, incluyendo su participaci\u00f3n en los gastos incurridos conjuntamente. </span>Cuando una sociedad del Gru<span class=\"__1 _4\"></span>po realiza una transacci\u00f3n con una operaci\u00f3n conjunta en la que es un operador conjunto, <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>como una co<span class=\"__1 _4\"></span>mpra de <span class=\"__1 _4\"></span>activos, el <span class=\"__1 _7\"></span>Grupo no <span class=\"__1 _4\"></span>reconocer\u00e1 su <span class=\"__1 _4\"></span>participaci\u00f3n en<span class=\"__1 _4\"></span> las ganancias y p\u00e9rdidas hasta que revenda esos activos a un tercero. Tienen la <span class=\"__1 _21\"></span>consideraci\u00f3n de <span class=\"__1 _21\"></span>Uni\u00f3n Temporal <span class=\"__1 _21\"></span>de Empresas <span class=\"__1 _21\"></span>(UTEs), aquellas <span class=\"__1 _3\"></span>entidades <span class=\"__1 _3\"></span>sin <span class=\"__1 _3\"></span>personalidad jur\u00eddica <span class=\"__1 _17\"> </span>propia <span class=\"__1 _17\"> </span>mediante <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>establece <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>sistema <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>colaboraci\u00f3n <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>empresarios <span class=\"__1 _17\"> </span>por tiempo <span class=\"__1 _4\"></span>ci<span class=\"__1 _4\"></span>erto, <span class=\"__1 _4\"></span>determinado <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>indeterminado, <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desarrol<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>obra, <span class=\"__1 _4\"></span>servici<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>o suministro. <span class=\"__1 _3\"></span>Normalmente <span class=\"__1 _21\"></span>se utilizan <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _21\"></span>combinar <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>caracter\u00ed<span class=\"__1 _4\"></span>sticas <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>cios <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as<span class=\"__1 _3\"></span> UTEs <span class=\"__1 _4\"></span>haci<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>com\u00fan, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>objetivo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>obtener <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>mejor <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>raci\u00f3n <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>\u00e9cnica <span class=\"__1 _4\"></span>posible. <span class=\"__1 _7\"></span>Las <span class=\"__1 _4\"></span>UTEs<span class=\"__1 _4c\"> </span> tienen <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>general<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>consideraci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>sociedade<span class=\"__1 _3\"></span>s <span class=\"__1 _1f\"></span>independientes <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>actuaci\u00f3n <span class=\"__1 _1f\"></span>limitada, <span class=\"__1 _1f\"></span>dado que, a pesar de que pueda<span class=\"__1 _3\"></span>n adquirir compromisos en nombre propio, es<span class=\"__1 _3\"></span>tos suelen llevarse a cabo a trav\u00e9s de los socios en proporci\u00f3n a su participaci\u00f3n en las UTEs. Las particip<span class=\"__1 _4\"></span>aciones de los so<span class=\"__1 _4\"></span>cios en <span class=\"__1 _4\"></span>las UTEs dependen <span class=\"__1 _4\"></span>normalmente de su<span class=\"__1 _4\"></span> aportaci\u00f3n (cuantit<span class=\"__1 _4\"></span>ativa<span class=\"__1 _3\"></span> o cu<span class=\"__1 _4\"></span>alitativa) al<span class=\"__1 _4\"></span> proyecto, <span class=\"__1 _4\"></span>est\u00e1n <span class=\"__1 _4\"></span>limitadas a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>cometido <span class=\"__1 _4\"></span>y tien<span class=\"__1 _4\"></span>en inten<span class=\"__1 _4\"></span>ci\u00f3n de <span class=\"__1 _4\"></span>generar <span class=\"__1 _4\"></span>su result<span class=\"__1 _4\"></span>ado especifico <span class=\"__1 _7\"></span>exclusi<span class=\"__1 _4\"></span>vamente. <span class=\"__1 _7\"></span>Cada <span class=\"__1 _7\"></span>socio <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>respon<span class=\"__1 _4\"></span>sable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>jecutar <span class=\"__1 _7\"></span>sus <span class=\"__1 _1f\"></span>propias <span class=\"__1 _7\"></span>tareas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>propio beneficio. El <span class=\"__1 _2e\"> </span>hecho<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>no <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>socios <span class=\"__1 _2e\"> </span>act\u00fae <span class=\"__1 _23\"> </span>como <span class=\"__1 _2e\"> </span>gestor <span class=\"__1 _2e\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>proyecto <span class=\"__1 _2e\"> </span>no <span class=\"__1 _2e\"> </span>afecta <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>su <span class=\"__1 _2e\"> </span>po<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _2e\"> </span>o participaci\u00f3n <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>UTEs. <span class=\"__1 _29\"></span>Los <span class=\"__1 _21\"></span>socios <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>UTEs <span class=\"__1 _29\"></span>son <span class=\"__1 _21\"></span>responsables <span class=\"__1 _21\"></span>colectivos <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>aspectos <span class=\"__1 _21\"></span>t\u00e9cnicos, a <span class=\"__1 _4\"></span>pesar <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>existan <span class=\"__1 _4\"></span>clausulas <span class=\"__1 _7\"></span><span class=\"ff6\">pari <span class=\"__1 _4\"></span>passu</span> <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>impliquen u<span class=\"__1 _4\"></span>nas <span class=\"__1 _4\"></span>consecuencias <span class=\"__1 _4\"></span>espec\u00edficas <span class=\"__1 _7\"></span>para l<span class=\"__1 _4\"></span>as acciones correctas o incorrectas de cada socio<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span> Normalmente <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tienen <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>ni <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _21\"></span>sobre <span class=\"__1 _3\"></span>una <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>independiente. <span class=\"__1 _21\"></span>L<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>actividad <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>ll<span class=\"__1 _4\"></span>eva <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>cabo durante <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>eriodo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>tiempo <span class=\"__1 _7\"></span>espec\u00edfico <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>ormalmente <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>imitado <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pl<span class=\"__1 _4\"></span>azo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>proyecto. Las <span class=\"__1 _3\"></span>UTEs <span class=\"__1 _3\"></span>pueden ser <span class=\"__1 _21\"></span>propietarias de <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>ertos <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>fijos <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>tilizados para <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>desarrollo <span class=\"__1 _3\"></span>de s<span class=\"__1 _3\"></span>u <span class=\"__1 _3\"></span>actividad. Aunque <span class=\"__1 _16\"> </span>generalmente <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>esto<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>casos <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>suelen <span class=\"__1 _2e\"> </span>adquirirse <span class=\"__1 _16\"> </span>para <span class=\"__1 _16\"> </span>su <span class=\"__1 _16\"> </span>util<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>forma conjunta <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>todos <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>cios <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>UTEs<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>periodo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>si<span class=\"__1 _4\"></span>milar <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>uraci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>proyect<span class=\"__1 _4\"></span>o, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>socios pueden establecer, pre<span class=\"__1 _4\"></span>vio acuerdo, la asignaci\u00f3n, cantidades <span class=\"__1 _4\"></span>y usos de los activos de<span class=\"__1 _4\"></span> las UTEs para finalizar el proyecto. Las <span class=\"__1 _4\"></span>UTEs <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>participa <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>son <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>estionadas por <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>comit\u00e9 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>recci\u00f3n <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _4\"></span>con id\u00e9ntica <span class=\"__1 _2e\"> </span>re<span class=\"__1 _4\"></span>presentaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _2e\"> </span>uno <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _23\"> </span>socios <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>UTEs <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _2e\"> </span>comit<span class=\"__1 _4\"></span>\u00e9 <span class=\"__1 _2e\"> </span>toma <span class=\"__1 _2e\"> </span>todas <span class=\"__1 _23\"> </span>las decisiones <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>tienen <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>impacto <span class=\"__1 _16\"> </span>significativo <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>\u00e9xito <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>dichas <span class=\"__1 _16\"> </span>UTEs. <span class=\"__1 _16\"> </span>Todas <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>decisiones requieren <span class=\"__1 _17\"> </span>consenso <span class=\"__1 _17\"> </span>entre <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>socios <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>comparten<span class=\"__1 _3\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>control, <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>manera <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>socios <span class=\"__1 _1f\"></span>en conjunto quienes tienen <span class=\"__1 _3\"></span>el poder para <span class=\"__1 _3\"></span>dirigir las actividades <span class=\"__1 _3\"></span>de las <span class=\"__1 _3\"></span>UTEs. Cada socio tiene <span class=\"__1 _3\"></span>derecho a<span class=\"__1 _4c\"> </span><span class=\"__1 _3\"></span> los <span class=\"__1 _7\"></span>activos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _7\"></span>rela<span class=\"__1 _4\"></span>cionados <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>acuerdo. <span class=\"__1 _7\"></span>Por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _7\"></span>tanto, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>UTEs <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>consolidan <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el m\u00e9todo de integraci\u00f3n proporcional. La <span class=\"__1 _3\"></span>parte proporcional <span class=\"__1 _21\"></span>de las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>artidas de<span class=\"__1 _3\"></span>l Balance y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de la <span class=\"__1 _21\"></span>Cuen<span class=\"__1 _4\"></span>ta de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _21\"></span>gan<span class=\"__1 _4\"></span>ancias de <span class=\"__1 _21\"></span>las UTEs se integran en<span class=\"__1 _4\"></span> el Estado <span class=\"__1 _4\"></span>de situaci\u00f3n financiera<span class=\"__1 _4\"></span> consolidado y de<span class=\"__1 _4\"></span> la Cuenta de <span class=\"__1 _4\"></span>p\u00e9rdidas y ganancias consolidada de la Sociedad dominante apli<span class=\"__1 _4\"></span>cando lo es<span class=\"__1 _3\"></span>tablecido en NIIF 11.  A <span class=\"__1 _20\"> </span>3<span class=\"__1 _4\"></span>1 <span class=\"__1 _1a\"> </span>de  diciembre <span class=\"__1 _1a\"> </span>de  2<span class=\"__1 _3\"></span>02<span class=\"__1 _4\"></span>4 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>2<span class=\"lsa\">02</span>3, <span class=\"__1 _1a\"> </span>no  existen <span class=\"__1 _1a\"> </span>activos  y <span class=\"__1 _20\"> </span>pasivos<span class=\"__1 _4\"></span> <span class=\"__1 _1a\"> </span>contingentes  significativos correspondientes a la participaci\u00f3n del Grupo<span class=\"__1 _4\"></span> en las UTEs, <span class=\"__1 _3\"></span>adicion<span class=\"__1 _4\"></span>ales a los descritos en la Nota <span class=\"lsa\">28</span>. A <span class=\"ls0_1\">continuaci\u00f3n, se desglosan los datos de identificaci\u00f3n de l<span class=\"__1 _4\"></span>as operaciones conjuntas incluidas en el </span>per\u00edmetro de consolidaci\u00f3n: Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span>  Domicilio Actividad Operaciones c<span class=\"__1 _3\"></span>onjuntas: UTE Termocentro<span class=\"__1 _4\"></span> (*) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Dise\u00f1o, sumini<span class=\"__1 _4\"></span>stro, construcci\u00f3n <span class=\"__1 _4\"></span>y puesta en marcha de la CT<span class=\"__1 _4\"></span>CC Termocentro.<span class=\"__1 _4\"></span> UTE Telfers (*)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Desarrollo de pr<span class=\"__1 _4\"></span>oyecto en Panam\u00e1.<span class=\"__1 _4\"></span> UTE DFOM-Mom<span class=\"__1 _4\"></span>presa (*) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Desarrollo de pr<span class=\"__1 _4\"></span>oyecto en Colombi<span class=\"__1 _4\"></span>a UTE FMM <span class=\"ff8\">\u2013</span> MCAV M<span class=\"__1 _4\"></span>onfalcone <span class=\"__1 _4\"></span> 51%<span class=\"ls0_1\"> </span>Langreo Suministro, prefa<span class=\"__1 _4\"></span>bricaci\u00f3n y monta<span class=\"__1 _4\"></span>je de tuber\u00edas met\u00e1licas<span class=\"__1 _4\"></span> engomadas correspondiente<span class=\"__1 _4\"></span>s al proyecto de Desulfuraci\u00f3n de la<span class=\"__1 _4\"></span> CT Monfalcone.<span class=\"__1 _4\"></span> UTE DF <span class=\"ff8\">\u2013</span> TR Barran<span class=\"__1 _4\"></span>co II  50%<span class=\"ls0_1\"> </span>Gij\u00f3n Suministro llave<span class=\"__1 _4\"></span> en mano Ciclo <span class=\"__1 _4\"></span>Combinad<span class=\"__1 _4\"></span>o Barranco II. UTE CTCC Puente<span class=\"__1 _4\"></span>s  50%<span class=\"ls0_1\"> </span>Gij\u00f3n Suministro llave<span class=\"__1 _4\"></span> en mano CT Ci<span class=\"__1 _4\"></span>clo Combinado Puen<span class=\"__1 _4\"></span>tes. UTE CTCC Barcelona<span class=\"__1 _4\"></span>  50%<span class=\"ls0_1\"> </span>Madrid Construcci\u00f3n Ciclo<span class=\"__1 _4\"></span> Combinado Pue<span class=\"__1 _4\"></span>rto Barcelona.<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> <div class=\"c_1 w64 h1c gs97\"><div class=\"t_1 m0_1 x64 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad </div></div><div class=\"c_1 w5c h1c gs98\"><div class=\"t_1 m0_1 x33 h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls1e ws0_1\">% <span class=\"ls0_1\"> </span></div><div class=\"t_1 m0_1 x45 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Participaci\u00f3n<span class=\"__1 _3\"></span>  </div></div><div class=\"c_1 w65 h1c gs99\"><div class=\"t_1 m0_1 x45 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Domicilio </div></div><div class=\"c_1 w66 h1c gs9a\"><div class=\"t_1 m0_1 x23 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 w64 h40 gs9b\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE CT Bes\u00f3s V<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h40 gs9c\"><div class=\"t_1 m0_1 x5a h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">50%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h40 gs9d\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Madrid </div></div><div class=\"c_1 w66 h40 gs9e\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Obra civil para centr<span class=\"__1 _4\"></span>al de ci<span class=\"__1 _4\"></span>clos </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">combinados. </div></div><div class=\"c_1 w64 h65 gs9f\"><div class=\"t_1 m0_1 x45 h13 y351 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE Duro Felguera Ar<span class=\"__1 _4\"></span>gentina, S.A. <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Fainser, S.A.</div><div class=\"t_1 m0_1 x5a h6a y2be ff2_1 fsa fc0_1 sc0_1 ls0_1 ws0_1\"> (*)<span class=\"__1 _4c\"> </span></div><div class=\"t_1 m0_1 x2d h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w5c h65 gsa0\"><div class=\"t_1 m0_1 x5a h13 y351 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">90%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h65 gsa1\"><div class=\"t_1 m0_1 x45 h13 y351 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Argentina<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w66 h65 gsa2\"><div class=\"t_1 m0_1 x45 h13 y351 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministro de equipos y </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">materiales, monta<span class=\"__1 _4\"></span>je electromec\u00e1ni<span class=\"__1 _4\"></span>co, obras </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">civiles y puesta<span class=\"__1 _4\"></span> en marcha de la C<span class=\"__1 _4\"></span>entral de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Vuelta de Obliga<span class=\"__1 _4\"></span>do. </div></div><div class=\"c_1 w64 h5d gsa3\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE Abbey Etna <span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h5d gsa4\"><div class=\"t_1 m0_1 xb h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">48,58% </div></div><div class=\"c_1 w65 h5d gsa5\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Langreo </div></div><div class=\"c_1 w66 h5d gsa6\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Dise\u00f1o, sumini<span class=\"__1 _4\"></span>stro e instalaci\u00f3n <span class=\"__1 _4\"></span>de l\u00ednea de </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">tubos con sistema<span class=\"__1 _4\"></span> de cambio r\u00e1pid<span class=\"__1 _4\"></span>o </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">avanzado en la <span class=\"__1 _4\"></span>planta de Rothrist.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w64 h40 gsa7\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE As Pontes <span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h40 gsa8\"><div class=\"t_1 m0_1 x5a h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">65%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h40 gsa9\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Langreo </div></div><div class=\"c_1 w66 h40 gsaa\"><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Transformaci\u00f3n, revi<span class=\"__1 _4\"></span>si\u00f3n y mejora<span class=\"__1 _4\"></span>s en la CT </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de Puentes de Garc\u00eda<span class=\"__1 _4\"></span> Rodr\u00edguez.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w64 h5e gsab\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE Somorrostro <span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h5e gsac\"><div class=\"t_1 m0_1 xb h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">33,33% </div></div><div class=\"c_1 w65 h5e gsad\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Langreo </div></div><div class=\"c_1 w66 h5e gsae\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Montaje Mec\u00e1ni<span class=\"__1 _4\"></span>co y pintura del pr<span class=\"__1 _4\"></span>oyecto </div><div class=\"t_1 m0_1 x45 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls28 ws0_1\">ADI<span class=\"ls0_1\">-100 en la refiner\u00eda de Petr<span class=\"__1 _4\"></span>onor<span class=\"__1 _4\"></span>- Muskiz </span></div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Vizcaya). </div></div><div class=\"c_1 w64 h6b gsaf\"><div class=\"t_1 m0_1 x45 h13 y40b ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE Hornos Cartagena<span class=\"__1 _4\"></span>  </div></div><div class=\"c_1 w5c h6b gsb0\"><div class=\"t_1 m0_1 xb h13 y40b ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">33,33% </div></div><div class=\"c_1 w65 h6b gsb1\"><div class=\"t_1 m0_1 x45 h13 y40b ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Langreo </div></div><div class=\"c_1 w66 h6b gsb2\"><div class=\"t_1 m0_1 x45 h13 y40b ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ejecuci\u00f3n trabajos<span class=\"__1 _4\"></span> para el montaje<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">mec\u00e1nico de los horn<span class=\"__1 _4\"></span>os de cocker y <span class=\"__1 _4\"></span>vac\u00edo y </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">otros trabajos vario<span class=\"__1 _4\"></span>s de montaje </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">correspondiente<span class=\"__1 _4\"></span>s al proyecto C10 </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ampliaci\u00f3n de la re<span class=\"__1 _4\"></span>finer\u00eda Cartage<span class=\"__1 _4\"></span>na <span class=\"ff8\">\u2013</span> </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Repsol. </div></div><div class=\"c_1 w64 h5e gsb3\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE ATEFERM  </div></div><div class=\"c_1 w5c h5e gsb4\"><div class=\"t_1 m0_1 xb h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">33,33% </div></div><div class=\"c_1 w65 h5e gsb5\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Langreo </div></div><div class=\"c_1 w66 h5e gsb6\"><div class=\"t_1 m0_1 x45 h13 y352 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Suministro y monta<span class=\"__1 _4\"></span>je de trabajos de<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x45 h13 y371 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">aislamiento t\u00e9rmi<span class=\"__1 _4\"></span>co de la planta<span class=\"__1 _4\"></span> de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">regasificaci\u00f3n de Sagun<span class=\"__1 _4\"></span>to.  </div></div><div class=\"c_1 w64 h5d gsb7\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE FERESA-KA<span class=\"__1 _4\"></span>EFER-IMASA (UTE </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">PETRONOR) </div></div><div class=\"c_1 w5c h5d gsb8\"><div class=\"t_1 m0_1 xb h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">33,33% </div></div><div class=\"c_1 w65 h5d gsb9\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Oviedo </div></div><div class=\"c_1 w66 h5d gsba\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ejecuci\u00f3n de los trab<span class=\"__1 _4\"></span>ajos de aisla<span class=\"__1 _4\"></span>miento del </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">bloque COCKE<span class=\"__1 _4\"></span>R para el proyecto A<span class=\"__1 _4\"></span>DI-<span class=\"ls9\">100 </span></div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">en la refiner\u00eda de<span class=\"__1 _4\"></span> Petronor (Muskiz<span class=\"__1 _4\"></span>-Bilbao<span class=\"__1 _4\"></span>). </div></div><div class=\"c_1 w64 h5d gsbb\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE FB 301/2  </div></div><div class=\"c_1 w5c h5d gsbc\"><div class=\"t_1 m0_1 xb h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">38,42% </div></div><div class=\"c_1 w65 h5d gsbd\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Madrid </div></div><div class=\"c_1 w66 h5d gsbe\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Construcci\u00f3n y entr<span class=\"__1 _4\"></span>ega de dos tanque<span class=\"__1 _4\"></span>s de </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">almacenamiento <span class=\"__1 _4\"></span>de gas licuado en<span class=\"__1 _4\"></span> la planta </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de Enagas en El Mu<span class=\"__1 _4\"></span>sel. </div></div><div class=\"c_1 w64 h5d gsbf\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Consorcio el Siti<span class=\"__1 _4\"></span>o (TGV-Y and <span class=\"ls29\">V </span></div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ingenier\u00ed<span class=\"__1 _4\"></span>a) </div></div><div class=\"c_1 w5c h5d gsc0\"><div class=\"t_1 m0_1 x5a h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">70%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h5d gsc1\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Venezue<span class=\"__1 _4\"></span>la </div></div><div class=\"c_1 w66 h5d gsc2\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ingenier\u00ed<span class=\"__1 _4\"></span>a, Suministros Locales y </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">construcci\u00f3n de la<span class=\"__1 _4\"></span> planta de Termoel\u00e9<span class=\"__1 _4\"></span>ctrica </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Termocentro. </div></div><div class=\"c_1 w64 h5e gsc3\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE Duro Felguera Ar<span class=\"__1 _4\"></span>gentina, S.A. <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Masa Argentina,<span class=\"__1 _4\"></span> S.A. </div></div><div class=\"c_1 w5c h5e gsc4\"><div class=\"t_1 m0_1 x5a h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">51%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h5e gsc5\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Argentina<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w66 h5e gsc6\"><div class=\"t_1 m0_1 x45 h13 y359 ff8 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ejecuci\u00f3n del \u201cContr<span class=\"__1 _4\"></span>ato PTV<span class=\"ff2_1\">-01<span class=\"__1 _4\"></span> </span></div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Rehabilitaci\u00f3n de<span class=\"__1 _4\"></span> unidades turbov<span class=\"__1 _4\"></span>apor de </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Endesa <span class=\"ff8\">Costanera\u201d.<span class=\"__1 _4\"></span></span> </div></div><div class=\"c_1 w64 h6c gsc7\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE New Chilca<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h6c gsc8\"><div class=\"t_1 m0_1 x70 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h6c gsc9\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w66 h6c gsca\"><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ejecuci\u00f3n de las o<span class=\"__1 _4\"></span>bras de construcci\u00f3n <span class=\"__1 _4\"></span>de la </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Central T\u00e9rmica de<span class=\"__1 _4\"></span> Ciclo Combina<span class=\"__1 _4\"></span>do New </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Chilca. </div></div><div class=\"c_1 w64 h59 gscb\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE DF-ELECNOR<span class=\"__1 _4\"></span> EMPALME II<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w5c h59 gscc\"><div class=\"t_1 m0_1 x5a h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">50%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h59 gscd\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Madrid </div></div><div class=\"c_1 w66 h59 gsce\"><div class=\"t_1 m0_1 x45 h13 y34f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Realizaci\u00f3n de lo<span class=\"__1 _4\"></span>s suministros for\u00e1<span class=\"__1 _4\"></span>neos y </div><div class=\"t_1 m0_1 x45 h13 y350 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">prestaci\u00f3n de servici<span class=\"__1 _4\"></span>os de ingen<span class=\"__1 _4\"></span>ier\u00eda off-<span class=\"__1 _4c\"> </span></div><div class=\"t_1 m0_1 x45 h13 y351 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">shore de la central<span class=\"__1 _4\"></span> de ciclo combin<span class=\"__1 _4\"></span>ado </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Empalme II, as\u00ed<span class=\"__1 _4\"></span> como las amplia<span class=\"__1 _4\"></span>ciones de </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">obras y servicios c<span class=\"__1 _4\"></span>omplementarios<span class=\"__1 _4\"></span> y </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">accesorios </div></div><div class=\"c_1 w64 h9_1 gscf\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE DFOM NUCLEO<span class=\"__1 _4\"></span> KENIA I </div></div><div class=\"c_1 w5c h9_1 gsd0\"><div class=\"t_1 m0_1 x70 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h9_1 gsd1\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w66 h9_1 gsd2\"><div class=\"t_1 m0_1 x45 h13 y267 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Proyecto energy ac<span class=\"__1 _4\"></span>cess scale up pr<span class=\"__1 _4\"></span>ogram </div></div><div class=\"c_1 w64 h5c gsd3\"><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE F.D.B. ZEEBR<span class=\"__1 _4\"></span>UGGE </div></div><div class=\"c_1 w5c h5c gsd4\"><div class=\"t_1 m0_1 xb h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">71,98% </div></div><div class=\"c_1 w65 h5c gsd5\"><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Madrid </div></div><div class=\"c_1 w66 h5c gsd6\"><div class=\"t_1 m0_1 x45 h13 y358 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ejecuci\u00f3n de las o<span class=\"__1 _4\"></span>bras del Proyect<span class=\"__1 _4\"></span>o EPC de </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">ingenier\u00eda, compra,<span class=\"__1 _4\"></span> suministro, co<span class=\"__1 _4\"></span>nstrucci\u00f3n </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">y puesta en marcha<span class=\"__1 _4\"></span> de la ampliaci<span class=\"__1 _4\"></span>\u00f3n </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(quinto tanque)<span class=\"__1 _4\"></span> de la Terminal de <span class=\"__1 _4\"></span>GNL en </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Zeebrugge </div></div><div class=\"c_1 w64 h6d gsd7\"><div class=\"t_1 m0_1 x45 h13 y350 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">UTE DF-IMASA ARCE<span class=\"__1 _4\"></span>LOR </div></div><div class=\"c_1 w5c h6d gsd8\"><div class=\"t_1 m0_1 x5a h13 y350 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">50%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w65 h6d gsd9\"><div class=\"t_1 m0_1 x45 h13 y350 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gij\u00f3n </div></div><div class=\"c_1 w66 h6d gsda\"><div class=\"t_1 m0_1 x45 h13 y350 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ingenier\u00ed<span class=\"__1 _4\"></span>a, fabricaci\u00f3n, su<span class=\"__1 _4\"></span>ministro, montaje </div><div class=\"t_1 m0_1 x45 h13 y2b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">y puesta en marcha<span class=\"__1 _4\"></span> del sistema de </div><div class=\"t_1 m0_1 x45 h13 y359 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">alimentaci\u00f3n y tran<span class=\"__1 _4\"></span>sporte CDRI/H<span class=\"__1 _4\"></span>BI y de </div><div class=\"t_1 m0_1 x45 h13 y28f ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">ferros y fundentes al<span class=\"__1 _4\"></span> EAF de la Acer<span class=\"__1 _4\"></span>\u00eda LDG </div><div class=\"t_1 m0_1 x45 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de ArcelorMittal<span class=\"__1 _4\"></span> en Gij\u00f3n.<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w2_1 h0_1 gsdb\"><div class=\"t_1 m0_1 x2_1 h3_1 y156 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) operaciones<span class=\"__1 _3\"></span> conjunt<span class=\"__1 _3\"></span>as entre varias socieda<span class=\"__1 _3\"></span>des del G<span class=\"__1 _3\"></span>rupo </div><div class=\"t_1 m0_1 x2_1 h7_1 y415 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y416 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _4\"></span>anuales/estados <span class=\"__1 _4\"></span>financieros <span class=\"__1 _4\"></span>utilizados <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>proceso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>consolidaci\u00f3n <span class=\"__1 _4\"></span>son, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>todos <span class=\"__1 _4\"></span>los </div><div class=\"t_1 m0_1 x2_1 h7_1 y417 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">casos, los correspondientes al ejercicio anual terminado el 31 de diciembre de cada ejercicio<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y418 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x73 hb y419 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1\">Variaciones en el per\u00edmetro de consolidaci\u00f3n </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y41a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y41b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _22\"> </span>2024 <span class=\"__1 _22\"> </span>no <span class=\"__1 _22\"> </span>se <span class=\"__1 _22\"> </span>han <span class=\"__1 _22\"> </span>producido <span class=\"__1 _22\"> </span>incorporaciones <span class=\"__1 _22\"> </span>en <span class=\"__1 _22\"> </span>el <span class=\"__1 _22\"> </span>per\u00edmetro <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>consolidaci\u00f3n <span class=\"__1 _22\"> </span>del <span class=\"__1 _2d\"> </span>Grupo.<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y41c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adicionalmente, se <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>constitui<span class=\"__1 _4\"></span>do <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>UTE DF-I<span class=\"__1 _4\"></span>MASA Arcel<span class=\"__1 _4\"></span>or, p<span class=\"__1 _4\"></span>articipada po<span class=\"__1 _4\"></span>r Du<span class=\"__1 _4\"></span>ro Fel<span class=\"__1 _4\"></span>guera, S.A. <span class=\"__1 _4\"></span>en </div><div class=\"t_1 m0_1 x2_1 h7_1 y41d ff2_1 fs3_1 fc0_1 sc0_1 ls16 ws0_1\">un <span class=\"ls2a\">50<span class=\"lsa\">%.<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>Esta UTE<span class=\"__1 _3\"></span> ha <span class=\"__1 _3\"></span>supuesto en el <span class=\"__1 _3\"></span>ejercicio 2024 <span class=\"__1 _3\"></span>un increme<span class=\"__1 _3\"></span>nto de act<span class=\"__1 _3\"></span>ivos y pasivos <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>importes<span class=\"__1 _4c\"> </span></span></span></span><span class=\"ls2a\"><span class=\"lsa\"><span class=\"ls0_1\"> </span></span></span></div></div>de <span class=\"ls0_1\">1.922<span class=\"__1 _4\"></span> <span class=\"ls11\">y <span class=\"__1 _4\"></span></span>1.770 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros<span class=\"__1 _4\"></span>, respecti<span class=\"__1 _4\"></span>vamente, as\u00ed <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>sitivo </span>de <span class=\"__1 _4\"></span><span class=\"ls0_1\">152 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de </span>euros. En <span class=\"__1 _4\"></span>2023 <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>\u00fanica <span class=\"__1 _7\"></span>incorpora<span class=\"__1 _3\"></span>ci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>en e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>per\u00edmetro <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>consolidaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo fue <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>const<span class=\"__1 _4\"></span>ituci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la sociedad <span class=\"__1 _21\"></span>DUFEL <span class=\"__1 _3\"></span>Marruecos <span class=\"__1 _21\"></span>SARL-<span class=\"__1 _4\"></span>AU, <span class=\"__1 _21\"></span>parti<span class=\"__1 _4\"></span>cipada <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>Duro <span class=\"__1 _21\"></span>Fel<span class=\"__1 _4\"></span>guera, <span class=\"__1 _21\"></span>S.A. <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>un <span class=\"__1 _21\"></span>1<span class=\"__1 _4\"></span>00%. <span class=\"__1 _21\"></span>Esta <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>ciedad supuso en <span class=\"__1 _4\"></span>el ejerci<span class=\"__1 _4\"></span>cio 2023 un i<span class=\"__1 _4\"></span>ncremento de acti<span class=\"__1 _4\"></span>vos y pasivos po<span class=\"__1 _4\"></span>r importe <span class=\"__1 _4\"></span>de 9.488<span class=\"__1 _7\"></span> y 8.680 miles de euros, respectivamente, as\u00ed como un resultado positivo de 797 miles de euros. f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3b\"> </span><span class=\"ff2_1\">Transacciones y participaciones no do<span class=\"__1 _4\"></span>minantes </span></span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>contabiliza <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>ransacciones <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>participaciones <span class=\"__1 _3\"></span>no dominantes <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _21\"></span>transaccione<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os propietarios <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>Grupo. <span class=\"__1 _21\"></span>En <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>comp<span class=\"__1 _4\"></span>ras <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>part<span class=\"__1 _4\"></span>icipaciones <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>domin<span class=\"__1 _4\"></span>antes, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>diferencia entre <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>abonada <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>correspondiente <span class=\"__1 _21\"></span>proporci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>importe <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>libro<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vos netos de <span class=\"__1 _3\"></span>la dependiente <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>registra en <span class=\"__1 _3\"></span>el patr<span class=\"__1 _3\"></span>imonio neto. <span class=\"__1 _3\"></span>Las gana<span class=\"__1 _3\"></span>ncias o <span class=\"__1 _3\"></span>p\u00e9rdidas por e<span class=\"__1 _3\"></span>najenaci\u00f3n de participaciones no dominantes tambi\u00e9n se reconocen igualmente en el patrimonio neto<span class=\"__1 _4c\"> </span>Las <span class=\"__1 _29\"></span>parti<span class=\"__1 _4\"></span>cipaciones <span class=\"__1 _29\"></span>no <span class=\"__1 _21\"></span>dominantes <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>presentan <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _29\"></span>neto <span class=\"__1 _21\"></span>consolidado <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>forma <span class=\"__1 _29\"></span>sep<span class=\"__1 _4\"></span>arada del <span class=\"__1 _22\"> </span>patrimonio  at<span class=\"__1 _4\"></span>ribuido  a <span class=\"__1 _22\"> </span>los <span class=\"__1 _22\"> </span>accionistas <span class=\"__1 _22\"> </span>de  la <span class=\"__1 _22\"> </span>Sociedad <span class=\"__1 _22\"> </span>dominante.  Las <span class=\"__1 _22\"> </span>participaciones <span class=\"__1 _22\"> </span>no dominantes <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>consolidados <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>(y <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>resultado <span class=\"__1 _7\"></span>global <span class=\"__1 _7\"></span>to<span class=\"__1 _4\"></span>tal <span class=\"__1 _7\"></span>consolidado del <span class=\"__1 _17\"> </span>ejercicio) <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>presentan <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>gualmente <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>forma <span class=\"__1 _1f\"></span>separada <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>cuenta <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>ganancias consolidada (estado del resultado global consolidado). <span class=\"__1 _4\"></span> La <span class=\"__1 _7\"></span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>las <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>articipaciones <span class=\"__1 _1f\"></span>no <span class=\"__1 _7\"></span>dominantes <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>resultados <span class=\"__1 _1f\"></span>consolidados <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el ejercicio <span class=\"__1 _4\"></span>(el <span class=\"__1 _4\"></span>result<span class=\"__1 _4\"></span>ado global <span class=\"__1 _4\"></span>to<span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>consolidado <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio) <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>neto de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _1f\"></span>dependientes, <span class=\"__1 _1f\"></span>una <span class=\"__1 _17\"> </span>vez <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>nsiderados <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>ajuste<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>eli<span class=\"__1 _4\"></span>minaciones <span class=\"__1 _1f\"></span>d<span class=\"__1 _7\"></span>erivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la consolidaci\u00f3n, se determina a p<span class=\"__1 _4\"></span>artir de las participaciones en<span class=\"__1 _4\"></span> la propiedad al cierre del<span class=\"__1 _4\"></span> ejercicio, sin considerar <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>posible <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>conversi\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>voto <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>otenciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>una <span class=\"__1 _3\"></span>vez <span class=\"__1 _21\"></span>descontado el efecto de l<span class=\"__1 _3\"></span>os dividendos, <span class=\"__1 _3\"></span>acordados o <span class=\"__1 _3\"></span>no, de acciones <span class=\"__1 _3\"></span>preferentes con <span class=\"__1 _3\"></span>derechos acumulativos <span class=\"__1 _3\"></span>que se <span class=\"__1 _7\"></span>hayan <span class=\"__1 _7\"></span>clasificado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>neto. <span class=\"__1 _4\"></span>Sin<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>embargo, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>las participaciones no <span class=\"__1 _4\"></span>dominantes se determina <span class=\"__1 _4\"></span>considerando el <span class=\"__1 _4\"></span>ejercicio eventual de de<span class=\"__1 _4\"></span>rechos de voto potenciales <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>otros <span class=\"__1 _28\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _28\"> </span>financieros <span class=\"__1 _27\"> </span>derivados <span class=\"__1 _27\"> </span>que, <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>sustancia, <span class=\"__1 _28\"> </span>o<span class=\"__1 _4\"></span>torgan <span class=\"__1 _28\"> </span>acceso actualmente a los rendimientos asociados con la propiedad en las entidades dependientes. El <span class=\"__1 _3\"></span>exceso de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>p\u00e9rdidas atribuibles <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>las participaciones <span class=\"__1 _3\"></span>no dom<span class=\"__1 _3\"></span>inantes genera<span class=\"__1 _3\"></span>das <span class=\"__1 _3\"></span>con anterioridad al 1 de<span class=\"__1 _4\"></span> enero de 2010, no imputables a <span class=\"__1 _4\"></span>las mismas por excede<span class=\"__1 _4\"></span>r el importe de su partici<span class=\"__1 _4\"></span>paci\u00f3n en el patrimonio <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>entidad <span class=\"__1 _1a\"> </span>dependiente, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>registra <span class=\"__1 _20\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>u<span class=\"__1 _7\"></span>na <span class=\"__1 _20\"> </span>disminuci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>patrimonio <span class=\"__1 _1a\"> </span>neto atribuible <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>accionistas <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>Sociedad <span class=\"__1 _17\"> </span>do<span class=\"__1 _4\"></span>minante, <span class=\"__1 _17\"> </span>excepto <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>aqu<span class=\"__1 _4\"></span>ellos <span class=\"__1 _17\"> </span>casos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>las participaciones <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>dominantes <span class=\"__1 _4\"></span>tengan <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _4\"></span>vinculante <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>asumir <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _4\"></span>parte <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>totalidad de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>tu<span class=\"__1 _4\"></span>vieran <span class=\"__1 _1f\"></span>capacidad <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>realizar <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>inversi\u00f3n <span class=\"__1 _1f\"></span>adicional <span class=\"__1 _1f\"></span>necesaria. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _1f\"></span>beneficios obtenidos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>rcicios <span class=\"__1 _7\"></span>posteriores <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>asignan <span class=\"__1 _7\"></span>al <span class=\"__1 _1f\"></span>patrimonio <span class=\"__1 _7\"></span>neto <span class=\"__1 _7\"></span>atribuible <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>accionistas <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la Sociedad <span class=\"__1 _7\"></span>dominante, <span class=\"__1 _7\"></span>hasta <span class=\"__1 _7\"></span>recuperar <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>absorbidas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>erio<span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>contables anteriores correspondientes a las participaciones no dominantes. A <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>artir <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"></span>1 <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>enero <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>2010, <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>resultados <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>cada <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>mponente <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>otro <span class=\"__1 _17\"> </span>resultado <span class=\"__1 _1f\"></span>g<span class=\"__1 _4\"></span>lobal <span class=\"__1 _17\"> </span>se<span class=\"__1 _3\"></span> asignan <span class=\"__1 _2d\"> </span>al <span class=\"__1 _2d\"> </span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _2d\"> </span>neto <span class=\"__1 _2d\"> </span>atribuible <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2b\"> </span>los <span class=\"__1 _2d\"> </span>accionistas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2b\"> </span>Sociedad <span class=\"__1 _2d\"> </span>dominante <span class=\"__1 _2d\"> </span>y <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>las participaciones <span class=\"__1 _16\"> </span>no <span class=\"__1 _2e\"> </span>dominantes <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>proporci\u00f3n <span class=\"__1 _16\"> </span>a <span class=\"__1 _2e\"> </span>su <span class=\"__1 _16\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n, <span class=\"__1 _16\"> </span>aunque <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>sto <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>mplique <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>saldo deudor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>articipaciones <span class=\"__1 _21\"></span>no do<span class=\"__1 _3\"></span>minantes. <span class=\"__1 _21\"></span>L<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _21\"></span>suscri<span class=\"__1 _4\"></span>tos <span class=\"__1 _21\"></span>entre el Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _21\"></span>y las <span class=\"__1 _21\"></span>partici<span class=\"__1 _4\"></span>paciones no dominantes se reconocen como una transacci\u00f3n separada. g)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Conversi\u00f3n de estados financieros en<span class=\"__1 _4\"></span> moneda extranjera </span></span>Los <span class=\"__1 _7\"></span>estados <span class=\"__1 _4\"></span>financieros <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>entidades <span class=\"__1 _7\"></span>participadas <span class=\"__1 _4\"></span>cuya <span class=\"__1 _7\"></span>moneda <span class=\"__1 _7\"></span>funcional <span class=\"__1 _4\"></span>es <span class=\"__1 _1f\"></span>distinta <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>moneda<span class=\"__1 _3\"></span> de <span class=\"__1 _21\"></span>presentaci\u00f3n <span class=\"__1 _21\"></span>(el <span class=\"__1 _21\"></span>euro), <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _21\"></span>convertido <span class=\"__1 _29\"></span>util<span class=\"__1 _4\"></span>izando <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>procedimientos<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>descritos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>Nota <span class=\"__1 _21\"></span>2.4.c). Cuando <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>pierde <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>control <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>influenci<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>significativa <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>mon<span class=\"__1 _4\"></span>eda <span class=\"__1 _4\"></span>funcional distinta <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>euro, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>diferenci<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>registradas <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>componente <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>neto,<span class=\"__1 _4c\"> </span>relacionadas con <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _3\"></span>sociedad, <span class=\"__1 _21\"></span>se reconocen <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la c<span class=\"__1 _3\"></span>uenta de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _21\"></span>gan<span class=\"__1 _4\"></span>ancias <span class=\"__1 _3\"></span>consolidadas en el mismo momento en que se reconoce el resultado derivado de la enajenaci\u00f3n<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "Las cifras <span class=\"__1 _4\"></span>contenidas <span class=\"__1 _4\"></span>en esta<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>cuentas <span class=\"__1 _4\"></span>anuales consoli<span class=\"__1 _4\"></span>dada<span class=\"ls1a\">s </span>se <span class=\"__1 _4\"></span>muestran <span class=\"__1 _4\"></span>en miles de<span class=\"__1 _4\"></span> euros<span class=\"__1 _4\"></span>, siendo el <span class=\"__1 _1f\"></span>euro <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>moneda <span class=\"__1 _7\"></span>funcional <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>todos <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>valores <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _1f\"></span>redondeados <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros,<span class=\"__1 _4\"></span> salvo menci\u00f3n expresa<span class=\"__1 _4c\"> </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1\">Moneda funcional y presentaci\u00f3n </span></span>Las <span class=\"__1 _1f\"></span>partidas <span class=\"__1 _1f\"></span>incluidas <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>cada <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>entidades <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>valoran utilizando <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>moneda <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>entorno <span class=\"__1 _21\"></span>econ\u00f3mico pr<span class=\"__1 _3\"></span>incipal <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>la e<span class=\"__1 _3\"></span>ntidad <span class=\"__1 _3\"></span>opera <span class=\"__1 _21\"></span>(\u00abmoneda <span class=\"__1 _3\"></span>fun<span class=\"__1 _4\"></span>cional\u00bb). La<span class=\"ls1a\">s  </span>cuentas  anuales  consolidadas  se  presentan  en  euros,  que  es  la  moneda  funcional  y  de<span class=\"__1 _3\"></span> presentaci\u00f3n de la Sociedad Dominante. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "2.<span class=\"ls0_1\">1.3  <span class=\"__1 _30\"> </span>Cambios en pol\u00edticas contables y desgloses </span>En <span class=\"__1 _3\"></span>la preparaci\u00f3n <span class=\"__1 _3\"></span>de esta<span class=\"ls1a\">s <span class=\"__1 _3\"></span><span class=\"ls0_1\">cuentas <span class=\"__1 _3\"></span>anuales consolidadas <span class=\"__1 _3\"></span>no se <span class=\"__1 _21\"></span>ha aplicado anticipadamente <span class=\"__1 _3\"></span>ninguna </span></span>norma o modificaci\u00f3n que no sea de aplicaci\u00f3n obligatoria. Excepto por <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _3\"></span>indicado a <span class=\"__1 _21\"></span>c<span class=\"__1 _4\"></span>ontinuaci\u00f3n, las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ol\u00edticas contables <span class=\"__1 _3\"></span>aplicadas <span class=\"__1 _3\"></span>guardan <span class=\"__1 _3\"></span>uniformidad con <span class=\"__1 _3\"></span>las aplicadas en las cuentas anuales consolidadas del ejercicio 202<span class=\"__1 _4\"></span>3. Nuevas normas, <span class=\"__1 _3\"></span>modific<span class=\"__1 _3\"></span>aciones e <span class=\"__1 _3\"></span>interpretaciones <span class=\"__1 _3\"></span>de ap<span class=\"__1 _3\"></span>licaci\u00f3n obl<span class=\"__1 _3\"></span>igatoria en <span class=\"__1 _21\"></span>el ejercicio<span class=\"ffa\"> </span>202<span class=\"ls0_1\">4<span class=\"ffa\"> </span></span>Aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIIF 16 <span class=\"ff8\">\u2013</span> Pasivo por arrendamiento en una venta con arrendamiento posterior. Esta modificaci\u00f3n <span class=\"__1 _3\"></span>aclara la <span class=\"__1 _3\"></span>contabilidad posterior<span class=\"__1 _3\"></span> de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>asivos <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>arrendamientos <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>surgen <span class=\"__1 _21\"></span>en las <span class=\"__1 _16\"> </span>transacciones <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>venta <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>arrendamiento posterior. 1 de enero de 2024 Modificaci\u00f3n a la<span class=\"__1 _3\"></span> NIC 1 - Clasificaci\u00f3n de<span class=\"__1 _3\"></span> pasivos com<span class=\"__1 _3\"></span>o corrientes o n<span class=\"__1 _3\"></span>o corrientes <span class=\"__1 _3\"></span>y aquellos sujetos<span class=\"__1 _3\"></span> a covenant<span class=\"__1 _3\"></span>s.<span class=\"fs3_1\"> </span>Clarificaciones <span class=\"__1 _2d\"> </span>respecto <span class=\"__1 _22\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>presentaci\u00f3n <span class=\"__1 _2d\"> </span>de pasivos <span class=\"__1 _23\"> </span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _23\"> </span>corrientes <span class=\"__1 _23\"> </span>o <span class=\"__1 _20\"> </span>no <span class=\"__1 _20\"> </span>corrientes <span class=\"__1 _23\"> </span>y <span class=\"__1 _20\"> </span>en particular <span class=\"__1 _31\"> </span>de <span class=\"__1 _31\"> </span>aquellos <span class=\"__1 _31\"> </span>con <span class=\"__1 _31\"> </span>v<span class=\"__1 _3\"></span>encimiento condicionado al cumplimiento de covenants. 1 de enero de 2024 Modificaci\u00f3n a la NIC 7 y NIIF 7 <span class=\"ff8\">\u2013</span> Acuerdos de financiaci\u00f3n con proveedores. Esta <span class=\"__1 _19\"> </span>mo<span class=\"__1 _4\"></span>dificaci\u00f3n <span class=\"__1 _32\"> </span>introduce <span class=\"__1 _32\"> </span>requisitos <span class=\"__1 _32\"> </span>de desglose <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>informaci\u00f3n <span class=\"__1 _18\"> </span>espec\u00ed<span class=\"__1 _4\"></span>ficos <span class=\"__1 _33\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _33\"> </span>l<span class=\"__1 _4\"></span>os acuerdos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>oveedores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>sus efectos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la empresa, <span class=\"__1 _2d\"> </span>incluyendo <span class=\"__1 _2d\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _2d\"> </span>riesgo <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2d\"> </span>liquidez <span class=\"__1 _2d\"> </span>y gesti\u00f3n de los riesgos asociados. 1 de enero de 2024 El <span class=\"__1 _22\"> </span>Grupo <span class=\"__1 _22\"> </span>est\u00e1 <span class=\"__1 _22\"> </span>apl<span class=\"__1 _4\"></span>icando <span class=\"__1 _22\"> </span>desde <span class=\"__1 _22\"> </span>su <span class=\"__1 _22\"> </span>entrada <span class=\"__1 _22\"> </span>en <span class=\"__1 _22\"> </span>vigo<span class=\"__1 _4\"></span>r <span class=\"__1 _22\"> </span>el <span class=\"__1 _22\"> </span>1 <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>enero <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>202<span class=\"__1 _7\"></span>4 <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>normas <span class=\"__1 _22\"> </span>e interpretaciones <span class=\"__1 _16\"> </span>antes <span class=\"__1 _16\"> </span>se\u00f1aladas, <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>han <span class=\"__1 _16\"> </span>supuesto <span class=\"__1 _16\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>mpacto <span class=\"__1 _17\"> </span>si<span class=\"__1 _4\"></span>gnificativo <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>sus <span class=\"__1 _16\"> </span>pol\u00edticas contables.<span class=\"__1 _4c\"> </span>Nuevas <span class=\"__1 _7\"></span>normas, <span class=\"__1 _4\"></span>modificaciones <span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nterpretaciones <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _4\"></span>obligatoria <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>ejercicios<span class=\"__1 _3\"></span> posteriores al ejercicio natural que comenz\u00f3 el 1 d<span class=\"__1 _3\"></span>e enero de 202<span class=\"__1 _4\"></span>4. A <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>formul<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>esta<span class=\"ls1a\">s <span class=\"__1 _22\"> </span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _22\"> </span>anuales <span class=\"__1 _22\"> </span>consolidadas<span class=\"__1 _4\"></span>, <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>siguientes <span class=\"__1 _22\"> </span>normas <span class=\"__1 _22\"> </span>e interpretaciones <span class=\"__1 _17\"> </span>hab\u00edan <span class=\"__1 _17\"> </span>sido <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ublicadas <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>IASB, <span class=\"__1 _17\"></span>pero <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>hab\u00edan <span class=\"__1 _2e\"> </span>entrado <span class=\"__1 _17\"> </span>a\u00fan <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>vig<span class=\"__1 _4\"></span>or, <span class=\"__1 _17\"> </span>bien porque <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>posterior <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cuentas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _7\"></span>consolidadas, <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>bien porque no han sido a\u00fan adoptadas por la Uni\u00f3n Europea: No aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIC 21 <span class=\"ff8\">\u2013</span> Ausencia de intercambio de monedas Especifica <span class=\"__1 _34\"> </span>cuando <span class=\"__1 _34\"> </span>una <span class=\"__1 _34\"> </span>moneda <span class=\"__1 _34\"> </span>puede <span class=\"__1 _34\"> </span>ser intercambiada p<span class=\"__1 _4\"></span>or ot<span class=\"__1 _4\"></span>ra y <span class=\"__1 _4\"></span>en caso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>serlo, la determinaci\u00f3n del tipo de cambio a utilizar. 1 de enero de 2025 Modificaciones <span class=\"__1 _f\"> </span>NIIF <span class=\"__1 _35\"> </span>9 <span class=\"__1 _35\"> </span><span class=\"ff8\">\u2013</span> Instrumentos financieros Modifica los <span class=\"__1 _3\"></span>criterios <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>clasificaci\u00f3n y <span class=\"__1 _21\"></span>valoraci<span class=\"__1 _4\"></span>\u00f3n de instrumentos financieros 1 de enero de 2027 NIIF <span class=\"__1 _2d\"> </span>18 <span class=\"__1 _22\"> </span><span class=\"ff8\">\u2013</span> <span class=\"__1 _2d\"> </span>Presentaci\u00f3n <span class=\"__1 _22\"> </span>e informaci\u00f3n <span class=\"__1 _4\"></span>a revel<span class=\"__1 _4\"></span>ar en <span class=\"__1 _4\"></span>los estados financieros Establece <span class=\"__1 _21\"></span>nuevos <span class=\"__1 _21\"></span>requerimientos <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>mejorar <span class=\"__1 _21\"></span>la informaci\u00f3n <span class=\"__1 _36\"> </span>de <span class=\"__1 _36\"> </span>las <span class=\"__1 _2a\"> </span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _36\"> </span>sobre <span class=\"__1 _2a\"> </span>su rendimiento financiero.  1 de enero de 2027 NIIF <span class=\"__1 _33\"> </span>19 <span class=\"__1 _33\"> </span><span class=\"ff8\">\u2013</span> <span class=\"__1 _33\"> </span>Desgloses <span class=\"__1 _33\"> </span>de subsidiarias <span class=\"__1 _4\"></span>sin <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ntabilidad p\u00fablica Se <span class=\"__1 _23\"> </span>det<span class=\"__1 _4\"></span>allan <span class=\"__1 _23\"> </span>los <span class=\"__1 _20\"> </span>desgloses <span class=\"__1 _20\"> </span>que <span class=\"__1 _20\"> </span>una <span class=\"__1 _23\"> </span>sub<span class=\"__1 _4\"></span>sidiaria puede <span class=\"__1 _2d\"> </span>aplicar <span class=\"__1 _2d\"> </span>opcionalmente <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"> </span>sus <span class=\"__1 _22\"> </span>estados financieros. 1 de enero de 2027 Contratos referenciados a <span class=\"__1 _3\"></span>la electricidad <span class=\"__1 _2d\"> </span>procedente <span class=\"__1 _2d\"> </span>de fuentes <span class=\"__1 _30\"> </span>de <span class=\"__1 _30\"> </span>naturaleza: modificaciones <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>NIIF <span class=\"__1 _21\"></span>9 <span class=\"__1 _21\"></span>y NIIF 7 Para <span class=\"__1 _21\"></span>permiti<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>empresas <span class=\"__1 _3\"></span>reflejen <span class=\"__1 _21\"></span>mejor <span class=\"__1 _3\"></span>en los <span class=\"__1 _19\"> </span>estados <span class=\"__1 _37\"> </span>financieros <span class=\"__1 _19\"> </span>los <span class=\"__1 _19\"> </span>contratos <span class=\"__1 _37\"> </span>de electricidad <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>dependen <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>naturaleza, <span class=\"__1 _4\"></span>que a  me<span class=\"__1 _4\"></span>nudo <span class=\"__1 _22\"> </span>se  estructuran <span class=\"__1 _22\"> </span>como <span class=\"__1 _22\"> </span>ac<span class=\"__1 _3\"></span>uerdos <span class=\"__1 _22\"> </span>de compra <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>energ\u00eda <span class=\"__1 _2d\"> </span>(PPA, <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2b\"> </span>sus <span class=\"__1 _2d\"> </span>siglas <span class=\"__1 _2d\"> </span>en ingl\u00e9s), <span class=\"__1 _31\"> </span>se <span class=\"__1 _38\"> </span>han <span class=\"__1 _38\"> </span>i<span class=\"__1 _4\"></span>ncluido <span class=\"__1 _38\"> </span>mod<span class=\"__1 _4\"></span>ificaciones espec\u00edficas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIIF <span class=\"__1 _7\"></span>9 <span class=\"__1 _4\"></span>Instrumentos <span class=\"__1 _7\"></span>financieros y <span class=\"__1 _35\"> </span>a <span class=\"__1 _35\"> </span>la <span class=\"__1 _35\"> </span>NIIF <span class=\"__1 _35\"> </span>7 <span class=\"__1 _35\"> </span>In<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _35\"> </span>financieros: informaci\u00f3n a revelar. 1 de enero de 2026 Para <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>no<span class=\"__1 _4\"></span>rmas <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>entran <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>vigor <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>parti<span class=\"__1 _4\"></span>r <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>202<span class=\"__1 _4\"></span>5 <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>siguientes, <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>ha <span class=\"__1 _2e\"> </span>realizado <span class=\"__1 _16\"> </span>una evaluaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>impactos <span class=\"__1 _1f\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>aplicaci\u00f3n <span class=\"__1 _1f\"></span>futura <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>estas <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>ormas <span class=\"__1 _1f\"></span>podr\u00eda <span class=\"__1 _1f\"></span>tene<span class=\"__1 _4\"></span>r <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _7\"></span>o<span class=\"ls1a\">s <span class=\"__1 _1f\"></span></span>est<span class=\"__1 _4\"></span>ados financieros consolidados una vez entren en vigor, consider\u00e1ndose a la fecha ac<span class=\"__1 _3\"></span>tual que los impactos de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>aplicaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>estas <span class=\"__1 _16\"> </span>no<span class=\"__1 _4\"></span>rmas <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>ser\u00e1n <span class=\"__1 _2e\"> </span>significativos<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>excepci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>NII<span class=\"__1 _4\"></span>F <span class=\"__1 _17\"> </span>18 <span class=\"__1 _2e\"> </span>cuyos impactos <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span>cuentran <span class=\"__1 _21\"></span>en evaluaci\u00f3n <span class=\"__1 _21\"></span>de cara <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ap<span class=\"__1 _4\"></span>licaci\u00f3n en <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>momento <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>su entrada <span class=\"__1 _21\"></span>en v<span class=\"__1 _3\"></span>igor<span class=\"__1 _4\"></span>. No <span class=\"__1 _4\"></span>existe<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>ning\u00fan <span class=\"__1 _4\"></span>principio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>contable <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>cri<span class=\"__1 _4\"></span>terio <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>valoraci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>que, <span class=\"__1 _4\"></span>teniendo <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>efecto <span class=\"__1 _4\"></span>signi<span class=\"__1 _4\"></span>ficativo <span class=\"__1 _4\"></span>en esta<span class=\"ls1a\">s </span>cuentas anuales consolidadas, se haya dejado de aplicar en su elaboraci\u00f3n.  Durante <span class=\"__1 _4\"></span>el ejercicio <span class=\"__1 _4\"></span>finalizado e<span class=\"__1 _4\"></span>l 31<span class=\"__1 _4\"></span> de d<span class=\"__1 _4\"></span>iciembre d<span class=\"__1 _4\"></span>e 202<span class=\"__1 _4\"></span>4<span class=\"__1 _4\"></span> no <span class=\"__1 _4\"></span>se h<span class=\"__1 _4\"></span>an producido <span class=\"__1 _4\"></span>cambios <span class=\"__1 _4\"></span>de criterios contables <span class=\"__1 _21\"></span>significativos <span class=\"__1 _21\"></span>respecto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>criterios <span class=\"__1 _21\"></span>aplicados <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>ejercicio <span class=\"__1 _21\"></span>finalizado <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>31 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>dici<span class=\"__1 _4\"></span>embre de 2023. 2.1.4<span class=\"ff4\"> <span class=\"__1 _2c\"> </span></span>Evaluaci\u00f3n del principio de empresa en funcionamiento A 31 de <span class=\"__1 _4\"></span>diciembre de 2024, el <span class=\"__1 _4\"></span>Grupo presenta un patrimonio<span class=\"__1 _4\"></span> neto negativo por importe de <span class=\"__1 _4\"></span>269.280 miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>(254.812 <span class=\"__1 _4\"></span>mile<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de eu<span class=\"__1 _4\"></span>ros en<span class=\"__1 _4\"></span> 2023)<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>maniobra n<span class=\"__1 _4\"></span>egativo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>de 193.812 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>(239.650 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>2023)<span class=\"__1 _4\"></span>. Asimismo, <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _3\"></span>ha incurrido <span class=\"__1 _3\"></span>en unas p\u00e9rdidas <span class=\"__1 _3\"></span>en el <span class=\"__1 _3\"></span>ejercicio 20<span class=\"__1 _3\"></span>24 por <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>98.313 <span class=\"__1 _3\"></span>miles de <span class=\"__1 _3\"></span>euros <span class=\"__1 _3\"></span>(72.186 <span class=\"__1 _3\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _3\"></span>2023)<span class=\"__1 _4\"></span> y unos flujos de explotaci\u00f3n negativos por importe de 76.558 miles de euros. Adicionalmente, <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _16\"> </span>Dominante <span class=\"__1 _1f\"></span>presenta <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _1f\"></span>neto contable <span class=\"__1 _17\"> </span>negativo <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>importe <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>262.567 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>euros, <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>encuentra <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>causa <span class=\"__1 _17\"></span>de<span class=\"__1 _3\"></span> disoluci\u00f3n, <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>apli<span class=\"__1 _4\"></span>caci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>art<span class=\"__1 _4\"></span>\u00edculo <span class=\"__1 _21\"></span>363.1.e) <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>Texto <span class=\"__1 _21\"></span>Refun<span class=\"__1 _4\"></span>dido <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>Ley <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>So<span class=\"__1 _4\"></span>ciedades <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Capital<span class=\"__1 _4c\"> </span>.<span class=\"__1 _7\"></span> Como consecuencia de la situaci\u00f3n financiera y las <span class=\"__1 _3\"></span>tensiones de tesorer\u00eda qu<span class=\"__1 _3\"></span>e ven\u00eda sufriendo en los<span class=\"__1 _3\"></span> \u00faltimos <span class=\"__1 _17\"> </span>meses, <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>dado<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>escenari<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>retos <span class=\"__1 _1f\"></span>e <span class=\"__1 _17\"> </span>incertidumbres <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>ncontraba <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>Grupo durante <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>segundo <span class=\"__1 _4\"></span>seme<span class=\"__1 _4\"></span>stre <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _4\"></span>2024, <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>11 <span class=\"__1 _1f\"></span>de <span class=\"__1 _4\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Consejo <span class=\"__1 _4\"></span>de Administraci\u00f3n de la Sociedad Dominante decidi\u00f3 presentar ante el Juzgado de lo Mercantil de Gij\u00f3n la <span class=\"__1 _1f\"></span>sol<span class=\"__1 _4\"></span>icitud <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>comunicaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>negociaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _1f\"></span>acreedores <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>acuerdo <span class=\"__1 _17\"> </span>al <span class=\"__1 _1f\"></span>art\u00edculo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>585 <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>Ley Concursal (pre co<span class=\"__1 _3\"></span>ncurso voluntario <span class=\"__1 _3\"></span>de acreed<span class=\"__1 _3\"></span>ores) tanto para <span class=\"__1 _3\"></span>la Sociedad Dom<span class=\"__1 _3\"></span>inante como <span class=\"__1 _3\"></span>para sus<span class=\"__1 _3\"></span> filiales <span class=\"__1 _16\"> </span>Duro <span class=\"__1 _16\"> </span>Felguera <span class=\"__1 _17\"> </span>Energy <span class=\"__1 _16\"> </span>Storage, <span class=\"__1 _16\"> </span>S.A.U., <span class=\"__1 _17\"> </span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _17\"> </span>Felguera <span class=\"__1 _16\"> </span>Investment, <span class=\"__1 _16\"> </span>S.A.U., <span class=\"__1 _17\"> </span>Duro <span class=\"__1 _16\"> </span>Felguera Green Tec<span class=\"__1 _3\"></span>h, <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>Duro<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>Felguera C<span class=\"__1 _3\"></span>alderer\u00eda Pesada,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>DF Mompresa, <span class=\"__1 _3\"></span>S.A.U., <span class=\"__1 _21\"></span>DF Operaciones y Mont<span class=\"__1 _4\"></span>ajes, S.A.U., <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera <span class=\"__1 _4\"></span>Oil <span class=\"__1 _4\"></span>and <span class=\"__1 _4\"></span>Gas, S.<span class=\"__1 _4\"></span>A.U., Duro <span class=\"__1 _4\"></span>Felgu<span class=\"__1 _4\"></span>era Intelligent <span class=\"__1 _4\"></span>Systems, S<span class=\"__1 _4\"></span>.A.U. <span class=\"__1 _4\"></span>y DFOM Biomasa <span class=\"__1 _3\"></span>Huelva, S.L.U., <span class=\"__1 _3\"></span>con la <span class=\"__1 _3\"></span>finalidad de iniciar <span class=\"__1 _3\"></span>una negociaci\u00f3n <span class=\"__1 _3\"></span>con sus <span class=\"__1 _3\"></span>acreedores para <span class=\"__1 _3\"></span>la aprobaci\u00f3n de<span class=\"__1 _4\"></span> un nuevo <span class=\"__1 _4\"></span>plan de reest<span class=\"__1 _4\"></span>ructuraci\u00f3n que permita su<span class=\"__1 _4\"></span> viabilidad <span class=\"__1 _7\"></span>futura y la co<span class=\"__1 _4\"></span>nservaci\u00f3n del mayor n\u00famero de puestos de trabajo posible. La <span class=\"__1 _4\"></span>decisi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>solicitar <span class=\"__1 _7\"></span>la sol<span class=\"__1 _4\"></span>icitud <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>omunicaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>acreedores, <span class=\"__1 _4\"></span>adem\u00e1s <span class=\"__1 _7\"></span>de po<span class=\"__1 _4\"></span>r cumplimiento <span class=\"__1 _4\"></span>de un <span class=\"__1 _4\"></span>deber <span class=\"__1 _4\"></span>legal, <span class=\"__1 _4\"></span>se adopt\u00f3 <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>el objetivo <span class=\"__1 _4\"></span>de g<span class=\"__1 _4\"></span>arantizar que <span class=\"__1 _4\"></span>se ll<span class=\"__1 _4\"></span>evan a <span class=\"__1 _4\"></span>cabo <span class=\"__1 _4\"></span>todas las <span class=\"__1 _1f\"></span>med<span class=\"__1 _4\"></span>idas <span class=\"__1 _1f\"></span>po<span class=\"__1 _4\"></span>sibles <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>disposi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _17\"> </span>Dominant<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>sus <span class=\"__1 _17\"> </span>filiales <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>garantizar <span class=\"__1 _1f\"></span>su viabilidad, <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>como <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>mejor <span class=\"__1 _29\"></span>alt<span class=\"__1 _4\"></span>ernativa <span class=\"__1 _29\"></span>para <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>roteger <span class=\"__1 _29\"></span>los <span class=\"__1 _29\"></span>dere<span class=\"__1 _4\"></span>chos <span class=\"__1 _29\"></span>e <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ntereses <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>todos <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>acreedores y accionistas. En <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _7\"></span>sentido, <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>solicitud <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>comunicaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>negociaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>art\u00edculo 585 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>Ley <span class=\"__1 _4\"></span>Con<span class=\"__1 _4\"></span>cursal no <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>interrumpido <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>continuidad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vidades <span class=\"__1 _4\"></span>ordinarias <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo,<span class=\"__1 _4c\"> </span>si b<span class=\"__1 _4\"></span>ien se <span class=\"__1 _4\"></span>han t<span class=\"__1 _4\"></span>omado medidas <span class=\"__1 _4\"></span>para evi<span class=\"__1 _4\"></span>tar empeorar la <span class=\"__1 _4\"></span>situ<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _4\"></span>patrimonial <span class=\"__1 _4\"></span>del Grupo <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>aquellos proyectos <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>presentaban d<span class=\"__1 _4\"></span>eterioros <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>caja <span class=\"__1 _4\"></span>significativos, <span class=\"__1 _4\"></span>tanto <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Sociedad <span class=\"__1 _1f\"></span>Dominante <span class=\"__1 _4\"></span>como en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span>cuentran <span class=\"__1 _7\"></span>acogidas <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>pre <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>oncurso <span class=\"__1 _7\"></span>voluntario <span class=\"__1 _7\"></span>de acreedores (Nota 13). Teniendo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>anterior, <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>descrita <span class=\"__1 _7\"></span>arroja <span class=\"__1 _7\"></span>incertidumbre <span class=\"__1 _7\"></span>material <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>la capacidad <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>Soci<span class=\"__1 _4\"></span>edad D<span class=\"__1 _3\"></span>ominante <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>sus f<span class=\"__1 _3\"></span>ilial<span class=\"__1 _4\"></span>es <span class=\"__1 _21\"></span>de continuar <span class=\"__1 _21\"></span>como empresa <span class=\"__1 _21\"></span>en f<span class=\"__1 _3\"></span>uncionamiento, los <span class=\"__1 _17\"></span>administradores <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Socie<span class=\"__1 _4\"></span>dad <span class=\"__1 _17\"> </span>Dominante <span class=\"__1 _1f\"></span>esperan <span class=\"__1 _17\"> </span>razonablemente <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>corto <span class=\"__1 _17\"> </span>plazo <span class=\"__1 _1f\"></span>se puedan llevar a cabo las siguientes medidas que permitan remediar la situaci\u00f3n presente:  i)<span class=\"ff4 ls0_1\"> <span class=\"__1 _39\"> </span><span class=\"ff2_1\">la aprobaci\u00f3n<span class=\"__1 _4\"></span> de un nuevo Plan <span class=\"__1 _4\"></span>de Reestru<span class=\"__1 _4\"></span>cturaci\u00f3n con los acreedores del<span class=\"__1 _4\"></span> grupo, incluyendo </span></span>el <span class=\"__1 _16\"> </span>acuerdo <span class=\"__1 _16\"> </span>final <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>mismos, <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>correspo<span class=\"__1 _4\"></span>ndientes <span class=\"__1 _16\"> </span>aprobaciones <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>dicho <span class=\"__1 _16\"> </span>plan <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>los diferentes <span class=\"__1 _4\"></span>\u00f3rganos de <span class=\"__1 _4\"></span>gobierno <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las partes <span class=\"__1 _4\"></span>involucradas, as\u00ed <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fina<span class=\"__1 _4\"></span>nci<span class=\"__1 _4\"></span>aci\u00f3n necesaria para la viabilidad del Grupo. ii)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>materializaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>nuevos <span class=\"__1 _2e\"> </span>con<span class=\"__1 _4\"></span>tratos <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>garan<span class=\"__1 _4\"></span>ticen <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>actividad <span class=\"__1 _2e\"> </span>fut<span class=\"__1 _4\"></span>ura <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>Soci<span class=\"__1 _4\"></span>edad </span></span>Dominante y de sus filiales. iii)<span class=\"ff4 ls0_1\"> <span class=\"__1 _40\"> </span><span class=\"ff2_1\">la <span class=\"__1 _7\"></span>implementaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>medidas <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>mejora <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>co<span class=\"__1 _3\"></span>ntrol <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>seguimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>proyectos <span class=\"__1 _7\"></span>en </span></span>ejecuci\u00f3n, <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>optimizaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>sus <span class=\"__1 _21\"></span>costes, <span class=\"__1 _29\"></span>as\u00ed<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>como <span class=\"__1 _3\"></span><span class=\"ls19\">de <span class=\"__1 _29\"></span><span class=\"ls0_1\">los <span class=\"__1 _29\"></span>gasto<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>generales <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>Grupo, <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>visi\u00f3n </span></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>istintas <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>\u00edneas <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>negocio <span class=\"__1 _3\"></span>y, <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>caso, la <span class=\"__1 _21\"></span>desinversi\u00f3n <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>aquellas <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>sp<span class=\"__1 _3\"></span>ecto <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e se considere procedente para la viabilidad del <span class=\"__1 _4\"></span>Grupo por no ser es<span class=\"__1 _3\"></span>trat\u00e9gicas. Mientras <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>Dom<span class=\"__1 _3\"></span>inante <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>sus <span class=\"__1 _1f\"></span>fili<span class=\"__1 _4\"></span>ales <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>encuentren <span class=\"__1 _17\"> </span>amparadas <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Ley <span class=\"__1 _1f\"></span>Concu<span class=\"__1 _4\"></span>rsal <span class=\"__1 _1f\"></span>no estar\u00edan obligadas a instar su disoluci\u00f3n. El <span class=\"__1 _2e\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _2e\"> </span>est<span class=\"__1 _4\"></span>\u00e1 <span class=\"__1 _2e\"> </span>tomando <span class=\"__1 _2e\"> </span>todas <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>medidas <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>acciones <span class=\"__1 _23\"> </span>para <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>cumplimiento <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>todos <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>hitos mencionados, <span class=\"__1 _4\"></span>particularmente <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>aprobaci<span class=\"__1 _4\"></span>\u00f3n d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Plan <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Reestructuraci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>lo <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>los Administradores <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>Sociedad <span class=\"__1 _29\"></span>D<span class=\"__1 _4\"></span>ominante <span class=\"__1 _29\"></span>han <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>siderado <span class=\"__1 _29\"></span>adecuada <span class=\"__1 _29\"></span>la <span class=\"__1 _29\"></span>preparaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>las <span class=\"__1 _29\"></span>presentes cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>solidadas <span class=\"__1 _1f\"></span>bajo <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>rincipio <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>empresa <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>funci<span class=\"__1 _4\"></span>onamiento, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>asunci\u00f3n <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>la hip\u00f3tesis de que las medidas expuestas puedan ser efectivas.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "Aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIIF 16 <span class=\"ff8\">\u2013</span> Pasivo por arrendamiento en una venta con arrendamiento posterior. Esta modificaci\u00f3n <span class=\"__1 _3\"></span>aclara la <span class=\"__1 _3\"></span>contabilidad posterior<span class=\"__1 _3\"></span> de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>asivos <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>arrendamientos <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>surgen <span class=\"__1 _21\"></span>en las <span class=\"__1 _16\"> </span>transacciones <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>venta <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>arrendamiento posterior. 1 de enero de 2024 Modificaci\u00f3n a la<span class=\"__1 _3\"></span> NIC 1 - Clasificaci\u00f3n de<span class=\"__1 _3\"></span> pasivos com<span class=\"__1 _3\"></span>o corrientes o n<span class=\"__1 _3\"></span>o corrientes <span class=\"__1 _3\"></span>y aquellos sujetos<span class=\"__1 _3\"></span> a covenant<span class=\"__1 _3\"></span>s.<span class=\"fs3_1\"> </span>Clarificaciones <span class=\"__1 _2d\"> </span>respecto <span class=\"__1 _22\"> </span>a <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>presentaci\u00f3n <span class=\"__1 _2d\"> </span>de pasivos <span class=\"__1 _23\"> </span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _23\"> </span>corrientes <span class=\"__1 _23\"> </span>o <span class=\"__1 _20\"> </span>no <span class=\"__1 _20\"> </span>corrientes <span class=\"__1 _23\"> </span>y <span class=\"__1 _20\"> </span>en particular <span class=\"__1 _31\"> </span>de <span class=\"__1 _31\"> </span>aquellos <span class=\"__1 _31\"> </span>con <span class=\"__1 _31\"> </span>v<span class=\"__1 _3\"></span>encimiento condicionado al cumplimiento de covenants. 1 de enero de 2024 Modificaci\u00f3n a la NIC 7 y NIIF 7 <span class=\"ff8\">\u2013</span> Acuerdos de financiaci\u00f3n con proveedores. Esta <span class=\"__1 _19\"> </span>mo<span class=\"__1 _4\"></span>dificaci\u00f3n <span class=\"__1 _32\"> </span>introduce <span class=\"__1 _32\"> </span>requisitos <span class=\"__1 _32\"> </span>de desglose <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>informaci\u00f3n <span class=\"__1 _18\"> </span>espec\u00ed<span class=\"__1 _4\"></span>ficos <span class=\"__1 _33\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _33\"> </span>l<span class=\"__1 _4\"></span>os acuerdos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>oveedores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>sus efectos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la empresa, <span class=\"__1 _2d\"> </span>incluyendo <span class=\"__1 _2d\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _2d\"> </span>riesgo <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2d\"> </span>liquidez <span class=\"__1 _2d\"> </span>y gesti\u00f3n de los riesgos asociados. 1 de enero de 2024 El <span class=\"__1 _22\"> </span>Grupo <span class=\"__1 _22\"> </span>est\u00e1 <span class=\"__1 _22\"> </span>apl<span class=\"__1 _4\"></span>icando <span class=\"__1 _22\"> </span>desde <span class=\"__1 _22\"> </span>su <span class=\"__1 _22\"> </span>entrada <span class=\"__1 _22\"> </span>en <span class=\"__1 _22\"> </span>vigo<span class=\"__1 _4\"></span>r <span class=\"__1 _22\"> </span>el <span class=\"__1 _22\"> </span>1 <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>enero <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>202<span class=\"__1 _7\"></span>4 <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>normas <span class=\"__1 _22\"> </span>e interpretaciones <span class=\"__1 _16\"> </span>antes <span class=\"__1 _16\"> </span>se\u00f1aladas, <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>han <span class=\"__1 _16\"> </span>supuesto <span class=\"__1 _16\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>mpacto <span class=\"__1 _17\"> </span>si<span class=\"__1 _4\"></span>gnificativo <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>sus <span class=\"__1 _16\"> </span>pol\u00edticas contables",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "<div class=\"c_1 w2_1 h0_1 gs6\"><div class=\"t_1 m0_1 x2_1 h5_1 y22e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nuevas <span class=\"__1 _7\"></span>normas, <span class=\"__1 _4\"></span>modificaciones <span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nterpretaciones <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _4\"></span>obligatoria <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>ejercicios<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h5_1 y22f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">posteriores al ejercicio natural que comenz\u00f3 el 1 d<span class=\"__1 _3\"></span>e enero de 202<span class=\"__1 _4\"></span>4. </div><div class=\"t_1 m0_1 x75 h7_1 y230 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y231 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>formul<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>esta<span class=\"ls1a\">s <span class=\"__1 _22\"> </span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _22\"> </span>anuales <span class=\"__1 _22\"> </span>consolidadas<span class=\"__1 _4\"></span>, <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>siguientes <span class=\"__1 _22\"> </span>normas <span class=\"__1 _22\"> </span>e </div><div class=\"t_1 m0_1 x2_1 h7_1 y232 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">interpretaciones <span class=\"__1 _17\"> </span>hab\u00edan <span class=\"__1 _17\"> </span>sido <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ublicadas <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>IASB, <span class=\"__1 _17\"></span>pero <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>hab\u00edan <span class=\"__1 _2e\"> </span>entrado <span class=\"__1 _17\"> </span>a\u00fan <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>vig<span class=\"__1 _4\"></span>or, <span class=\"__1 _17\"> </span>bien </div><div class=\"t_1 m0_1 x2_1 h7_1 y233 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">porque <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>posterior <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cuentas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _7\"></span>consolidadas, <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>bien </div><div class=\"t_1 m0_1 x2_1 h7_1 yb8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">porque no han sido a\u00fan adoptadas por la Uni\u00f3n Europea: </div><div class=\"t_1 m0_1 x2_1 h7_1 y234 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>No aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIC 21 <span class=\"ff8\">\u2013</span> Ausencia de intercambio de monedas Especifica <span class=\"__1 _34\"> </span>cuando <span class=\"__1 _34\"> </span>una <span class=\"__1 _34\"> </span>moneda <span class=\"__1 _34\"> </span>puede <span class=\"__1 _34\"> </span>ser intercambiada p<span class=\"__1 _4\"></span>or ot<span class=\"__1 _4\"></span>ra y <span class=\"__1 _4\"></span>en caso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>serlo, la determinaci\u00f3n del tipo de cambio a utilizar. 1 de enero de 2025 Modificaciones <span class=\"__1 _f\"> </span>NIIF <span class=\"__1 _35\"> </span>9 <span class=\"__1 _35\"> </span><span class=\"ff8\">\u2013</span> Instrumentos financieros Modifica los <span class=\"__1 _3\"></span>criterios <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>clasificaci\u00f3n y <span class=\"__1 _21\"></span>valoraci<span class=\"__1 _4\"></span>\u00f3n de instrumentos financieros 1 de enero de 2027 NIIF <span class=\"__1 _2d\"> </span>18 <span class=\"__1 _22\"> </span><span class=\"ff8\">\u2013</span> <span class=\"__1 _2d\"> </span>Presentaci\u00f3n <span class=\"__1 _22\"> </span>e informaci\u00f3n <span class=\"__1 _4\"></span>a revel<span class=\"__1 _4\"></span>ar en <span class=\"__1 _4\"></span>los estados financieros Establece <span class=\"__1 _21\"></span>nuevos <span class=\"__1 _21\"></span>requerimientos <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>mejorar <span class=\"__1 _21\"></span>la informaci\u00f3n <span class=\"__1 _36\"> </span>de <span class=\"__1 _36\"> </span>las <span class=\"__1 _2a\"> </span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _36\"> </span>sobre <span class=\"__1 _2a\"> </span>su rendimiento financiero.  1 de enero de 2027 NIIF <span class=\"__1 _33\"> </span>19 <span class=\"__1 _33\"> </span><span class=\"ff8\">\u2013</span> <span class=\"__1 _33\"> </span>Desgloses <span class=\"__1 _33\"> </span>de subsidiarias <span class=\"__1 _4\"></span>sin <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ntabilidad p\u00fablica Se <span class=\"__1 _23\"> </span>det<span class=\"__1 _4\"></span>allan <span class=\"__1 _23\"> </span>los <span class=\"__1 _20\"> </span>desgloses <span class=\"__1 _20\"> </span>que <span class=\"__1 _20\"> </span>una <span class=\"__1 _23\"> </span>sub<span class=\"__1 _4\"></span>sidiaria puede <span class=\"__1 _2d\"> </span>aplicar <span class=\"__1 _2d\"> </span>opcionalmente <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"> </span>sus <span class=\"__1 _22\"> </span>estados financieros. 1 de enero de 2027 Contratos referenciados a <span class=\"__1 _3\"></span>la electricidad <span class=\"__1 _2d\"> </span>procedente <span class=\"__1 _2d\"> </span>de fuentes <span class=\"__1 _30\"> </span>de <span class=\"__1 _30\"> </span>naturaleza: modificaciones <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>NIIF <span class=\"__1 _21\"></span>9 <span class=\"__1 _21\"></span>y NIIF 7 Para <span class=\"__1 _21\"></span>permiti<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>empresas <span class=\"__1 _3\"></span>reflejen <span class=\"__1 _21\"></span>mejor <span class=\"__1 _3\"></span>en los <span class=\"__1 _19\"> </span>estados <span class=\"__1 _37\"> </span>financieros <span class=\"__1 _19\"> </span>los <span class=\"__1 _19\"> </span>contratos <span class=\"__1 _37\"> </span>de electricidad <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>dependen <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>naturaleza, <span class=\"__1 _4\"></span>que a  me<span class=\"__1 _4\"></span>nudo <span class=\"__1 _22\"> </span>se  estructuran <span class=\"__1 _22\"> </span>como <span class=\"__1 _22\"> </span>ac<span class=\"__1 _3\"></span>uerdos <span class=\"__1 _22\"> </span>de compra <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>energ\u00eda <span class=\"__1 _2d\"> </span>(PPA, <span class=\"__1 _2d\"> </span>por <span class=\"__1 _2b\"> </span>sus <span class=\"__1 _2d\"> </span>siglas <span class=\"__1 _2d\"> </span>en ingl\u00e9s), <span class=\"__1 _31\"> </span>se <span class=\"__1 _38\"> </span>han <span class=\"__1 _38\"> </span>i<span class=\"__1 _4\"></span>ncluido <span class=\"__1 _38\"> </span>mod<span class=\"__1 _4\"></span>ificaciones espec\u00edficas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIIF <span class=\"__1 _7\"></span>9 <span class=\"__1 _4\"></span>Instrumentos <span class=\"__1 _7\"></span>financieros y <span class=\"__1 _35\"> </span>a <span class=\"__1 _35\"> </span>la <span class=\"__1 _35\"> </span>NIIF <span class=\"__1 _35\"> </span>7 <span class=\"__1 _35\"> </span>In<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _35\"> </span>financieros: informaci\u00f3n a revelar. 1 de enero de 2026 Para <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>no<span class=\"__1 _4\"></span>rmas <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>entran <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>vigor <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>parti<span class=\"__1 _4\"></span>r <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>202<span class=\"__1 _4\"></span>5 <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>siguientes, <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>ha <span class=\"__1 _2e\"> </span>realizado <span class=\"__1 _16\"> </span>una evaluaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>impactos <span class=\"__1 _1f\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>aplicaci\u00f3n <span class=\"__1 _1f\"></span>futura <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>estas <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>ormas <span class=\"__1 _1f\"></span>podr\u00eda <span class=\"__1 _1f\"></span>tene<span class=\"__1 _4\"></span>r <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _7\"></span>o<span class=\"ls1a\">s <span class=\"__1 _1f\"></span></span>est<span class=\"__1 _4\"></span>ados financieros consolidados una vez entren en vigor, consider\u00e1ndose a la fecha ac<span class=\"__1 _3\"></span>tual que los impactos de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>aplicaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>estas <span class=\"__1 _16\"> </span>no<span class=\"__1 _4\"></span>rmas <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>ser\u00e1n <span class=\"__1 _2e\"> </span>significativos<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>excepci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>NII<span class=\"__1 _4\"></span>F <span class=\"__1 _17\"> </span>18 <span class=\"__1 _2e\"> </span>cuyos impactos <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span>cuentran <span class=\"__1 _21\"></span>en evaluaci\u00f3n <span class=\"__1 _21\"></span>de cara <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ap<span class=\"__1 _4\"></span>licaci\u00f3n en <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>momento <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>su entrada <span class=\"__1 _21\"></span>en v<span class=\"__1 _3\"></span>igor",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Sociedades Dependientes </span></span>Dependientes son t<span class=\"__1 _3\"></span>odas las <span class=\"__1 _3\"></span>entidades (incluidas las <span class=\"__1 _3\"></span>entidades estructuradas) so<span class=\"__1 _3\"></span>bre las que <span class=\"__1 _3\"></span>el <span class=\"__1 _4\"></span>Grupo tiene control. El <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>controla una entidad cuando est\u00e1 expu<span class=\"__1 _4\"></span>esto, o tiene derecho, a <span class=\"__1 _4\"></span>obtener unos rendimientos vari<span class=\"__1 _4\"></span>ables p<span class=\"__1 _4\"></span>or su <span class=\"__1 _4\"></span>implicaci\u00f3n <span class=\"__1 _4\"></span>en l<span class=\"__1 _4\"></span>a parti<span class=\"__1 _4\"></span>cipada y <span class=\"__1 _4\"></span>tiene <span class=\"__1 _4\"></span>la capacid<span class=\"__1 _4\"></span>ad de <span class=\"__1 _4\"></span>utili<span class=\"__1 _4\"></span>zar su <span class=\"__1 _4\"></span>poder sobre ella para influir sobre esos rendimientos.  La <span class=\"__1 _7\"></span>Socie<span class=\"__1 _4\"></span>dad <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>ominante <span class=\"__1 _7\"></span>reevaluar<span class=\"__1 _4\"></span>\u00e1 <span class=\"__1 _7\"></span>si <span class=\"__1 _1f\"></span>controla <span class=\"__1 _1f\"></span>una <span class=\"__1 _7\"></span>partici<span class=\"__1 _4\"></span>pada <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>he<span class=\"__1 _4\"></span>chos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ci<span class=\"__1 _4\"></span>rcunstancias indiquen <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>existencia <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>cambio<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>uno <span class=\"__1 _16\"> </span>o <span class=\"__1 _2e\"> </span>m\u00e1s <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>tres <span class=\"__1 _16\"> </span>elementos <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>ntrol <span class=\"__1 _16\"> </span>enumerados anteriormente. La <span class=\"__1 _3\"></span>consolidaci\u00f3n de <span class=\"__1 _3\"></span>una <span class=\"__1 _3\"></span>dependiente com<span class=\"__1 _3\"></span>ienza <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>la Sociedad dominante a<span class=\"__1 _3\"></span>dquiere el <span class=\"__1 _3\"></span>control <span class=\"__1 _3\"></span>de la dependiente (y cesa cuando la Sociedad dominante pierde el control de la dependiente)<span class=\"__1 _4c\"> </span>. Las <span class=\"__1 _4\"></span>sociedades <span class=\"__1 _7\"></span>depend<span class=\"__1 _3\"></span>ientes <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>consolidan <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>m\u00e9todo <span class=\"__1 _4\"></span>de<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>consolidaci\u00f3n <span class=\"__1 _4\"></span>global, <span class=\"__1 _4\"></span>incluy\u00e9ndose <span class=\"__1 _4\"></span>en la<span class=\"ls1a\">s <span class=\"__1 _7\"></span></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _7\"></span>anuales <span class=\"__1 _1f\"></span>consolidadas <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>totalidad <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>sus <span class=\"__1 _7\"></span>activos, <span class=\"__1 _1f\"></span>pasivos, <span class=\"__1 _7\"></span>ingresos, <span class=\"__1 _7\"></span>gastos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>flujos <span class=\"__1 _1f\"></span>de efectivo y elimin\u00e1ndose las operaciones y saldos entre las empresas del Grupo<span class=\"ls18\">. </span> El <span class=\"__1 _16\"> </span>valor <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>part<span class=\"__1 _4\"></span>icipaci\u00f3n <span class=\"__1 _16\"> </span>no <span class=\"__1 _2e\"> </span>dominante <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>patrimonio <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>los <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _16\"> </span>consolidados <span class=\"__1 _2e\"> </span>se presenta, <span class=\"__1 _3\"></span>respectivamente, <span class=\"__1 _3\"></span>en los <span class=\"__1 _21\"></span>ep<span class=\"__1 _4\"></span>\u00edgrafes <span class=\"ff8\">\u201c</span>Participaciones <span class=\"__1 _3\"></span>no dominantes<span class=\"ff8\">\u201d</span> <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>Patrimonio neto <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el Estado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _4\"></span>financiera <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>nsolidado <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span><span class=\"ff8\">\u201c</span>Resultado <span class=\"__1 _4\"></span>atri<span class=\"__1 _4\"></span>buido <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>participaciones <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>dominantes<span class=\"ff8\">\u201d</span> en la Cuenta de p\u00e9rdidas y ganancias consolidada. El  resultado  del  periodo <span class=\"__1 _1a\"> </span>y  cada  componente  de  otro  res<span class=\"__1 _3\"></span>ultado  global  ser\u00e1n <span class=\"__1 _1a\"> </span>atribuidos  a  los propietarios <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>controladora <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>participaciones <span class=\"__1 _29\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>controladoras. <span class=\"__1 _29\"></span>La <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _29\"></span>atribuir\u00e1 <span class=\"__1 _21\"></span>tambi\u00e9n el resultado gl<span class=\"__1 _3\"></span>obal total a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>propietarios de <span class=\"__1 _3\"></span>la controladora y a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as participaciones n<span class=\"__1 _3\"></span>o controladoras<span class=\"__1 _3\"></span> incluso si los resultados de las participaciones no controladoras dan lugar a un saldo deudor.  <span class=\"__1 _38\"> </span>No <span class=\"__1 _3\"></span>ha sido nec<span class=\"__1 _3\"></span>esario ning\u00fan ajuste <span class=\"__1 _3\"></span>de homogene<span class=\"__1 _3\"></span>izaci\u00f3n temporal ya <span class=\"__1 _3\"></span>que la fech<span class=\"__1 _3\"></span>a de <span class=\"__1 _3\"></span>cierre de todas<span class=\"__1 _3\"></span> las socied<span class=\"__1 _4\"></span>ades del Grupo es la <span class=\"__1 _4\"></span>misma.<span class=\"fs9\"> </span>En e<span class=\"__1 _4\"></span>l ejercicio 2024 n<span class=\"__1 _4\"></span>o se han realizado vent<span class=\"__1 _4\"></span>a de sociedades dependientes, asociadas o negocios conjuntos. A <span class=\"ls0_1\">continuaci\u00f3n, se desglosan los datos de identificaci\u00f3n de l<span class=\"__1 _4\"></span>as sociedades dependientes incluidas en<span class=\"__1 _3\"></span> </span>el per\u00edmetro de consolidaci\u00f3<span class=\"ls16\">n:</span> Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Consolidaci\u00f3n por<span class=\"__1 _4\"></span> integraci\u00f3n <span class=\"__1 _4\"></span>global: DF Mompresa, S.A<span class=\"__1 _4\"></span>.U (3) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Montaje y manten<span class=\"__1 _4\"></span>imiento de turbin<span class=\"__1 _4\"></span>as. DF Operaciones y <span class=\"__1 _4\"></span>Montajes, S.A.U<span class=\"__1 _4\"></span>. (3) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Estudio, comercializ<span class=\"__1 _4\"></span>aci\u00f3n y realiza<span class=\"__1 _4\"></span>ci\u00f3n de todo tipo de <span class=\"__1 _4\"></span>servicios y suminis<span class=\"__1 _4\"></span>tros, mantenimiento<span class=\"__1 _4\"></span> y operaci\u00f3n de plan<span class=\"__1 _4\"></span>tas industriales, ma<span class=\"__1 _4\"></span>quinaria e instrumentaci\u00f3n<span class=\"__1 _4\"></span> de las mismas. P<span class=\"__1 _4\"></span>uesta en marcha de instal<span class=\"__1 _4\"></span>aciones.<span class=\"__1 _4\"></span> Duro Felguera Cal<span class=\"__1 _4\"></span>derer\u00eda Pesada, S.A.U.(4) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Recipientes de presi<span class=\"__1 _4\"></span>\u00f3n y calderer\u00eda gruesa. Duro Felguera Gre<span class=\"__1 _4\"></span>en Tech, S.A.U. (2)<span class=\"__1 _4\"></span> (4)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Dise\u00f1o, fabricaci\u00f3n,<span class=\"__1 _4\"></span> suministro, montaje, operaci\u00f3n,<span class=\"__1 _4\"></span> mantenimiento, promoci\u00f3n, desar<span class=\"__1 _4\"></span>rollo, gesti\u00f3n,<span class=\"__1 _4\"></span> explotaci\u00f3n y co<span class=\"__1 _4\"></span>mercializaci\u00f3n de<span class=\"__1 _4\"></span> instalaciones, pr<span class=\"__1 _4\"></span>oductos, solucione<span class=\"__1 _4\"></span>s t\u00e9cnicas, obras y <span class=\"__1 _4\"></span>servicios en el se<span class=\"__1 _4\"></span>ctor<span class=\"__1 _4c\"> </span>Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad de las energ\u00eda ren<span class=\"__1 _4\"></span>ovables, incluye<span class=\"__1 _4\"></span>ndo la tenencia y expl<span class=\"__1 _4\"></span>otaci\u00f3n comercia<span class=\"__1 _4\"></span>l de concesiones, acuerdo<span class=\"__1 _4\"></span>s e instalacio<span class=\"__1 _4\"></span>nes para la producci<span class=\"__1 _4\"></span>\u00f3n de electricidad<span class=\"__1 _4\"></span>, hidr\u00f3geno, biodie<span class=\"__1 _4\"></span>sel, hidrocarbur<span class=\"__1 _4\"></span>os, biocombustibles<span class=\"__1 _4\"></span>, productos deriva<span class=\"__1 _4\"></span>dos o producidos para<span class=\"__1 _4\"></span> generar estos productos, as\u00ed c<span class=\"__1 _4\"></span>omo productos resultantes de trans<span class=\"__1 _4\"></span>formaci\u00f3n, y o<span class=\"__1 _4\"></span>tras materias primas,<span class=\"__1 _4\"></span> a partir de energ<span class=\"__1 _4\"></span>\u00eda renovables. Duro Felguera Energ<span class=\"__1 _4\"></span>y Storage, S.A. (antes Felguera I<span class=\"__1 _4\"></span>.H.I., S.A.) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Equipos de alma<span class=\"__1 _4\"></span>cenamiento de combustibles <span class=\"__1 _4\"></span>y gases. Felguera Tecnol<span class=\"__1 _4\"></span>og\u00edas de la Inform<span class=\"__1 _4\"></span>aci\u00f3n, S.A. (2) (3) 60%<span class=\"ls0_1\"> </span>Llanera Desarrollo de apli<span class=\"__1 _4\"></span>caciones infor<span class=\"__1 _4\"></span>m\u00e1ticas de gesti\u00f3n empre<span class=\"__1 _4\"></span>sarial. Duro Felguera Inve<span class=\"__1 _4\"></span>stment, S.A U. <span class=\"__1 _4\"></span>(2) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Inversi\u00f3n en empre<span class=\"__1 _4\"></span>sas comerciales, industriales y de<span class=\"__1 _4\"></span> servicios, agencia<span class=\"__1 _4\"></span> y libre mediaci\u00f3n<span class=\"__1 _4\"></span> en contratos diver<span class=\"__1 _4\"></span>sos, as\u00ed como gesti\u00f3n<span class=\"__1 _4\"></span> y administraci\u00f3n <span class=\"__1 _4\"></span>de valores. Duro Felguera Oil<span class=\"__1 _4\"></span> and Gas, S.A.<span class=\"__1 _4\"></span>U. (2) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Concepci\u00f3n, dise\u00f1<span class=\"__1 _4\"></span>o, c\u00e1lculo, ingen<span class=\"__1 _4\"></span>ier\u00eda b\u00e1sica, ingenier\u00eda de<span class=\"__1 _4\"></span> detalle, dire<span class=\"__1 _4\"></span>cci\u00f3n, planificaci\u00f3n, inf<span class=\"__1 _4\"></span>ormatizaci\u00f3n, coordinaci\u00f3n, segui<span class=\"__1 _4\"></span>miento y contr<span class=\"__1 _4\"></span>ol de proyectos en el se<span class=\"__1 _4\"></span>ctor del petr\u00f3leo<span class=\"__1 _4\"></span>, gas y <span class=\"ls0_1\">petroqu\u00edmi<span class=\"__1 _4\"></span>co. </span>Duro Felguera Intell<span class=\"__1 _4\"></span>igent Systems<span class=\"__1 _4\"></span>, S.A.U. (antes Duro Felguera<span class=\"__1 _4\"></span> Logistic Syst<span class=\"__1 _4\"></span>ems, S.A.U.<span class=\"ls20\">) </span>(2)<span class=\"__1 _4\"></span> (3) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n El estudio, dise\u00f1<span class=\"__1 _4\"></span>o, comercializaci<span class=\"__1 _4\"></span>\u00f3n, preparaci\u00f3n, fabri<span class=\"__1 _4\"></span>caci\u00f3n, informatizaci\u00f3n,<span class=\"__1 _4\"></span> transporte, mont<span class=\"__1 _4\"></span>aje y supervisi\u00f3n de toda<span class=\"__1 _4\"></span> clase de siste<span class=\"__1 _4\"></span>mas autom\u00e1ticos de tran<span class=\"__1 _4\"></span>sporte, almac<span class=\"__1 _4\"></span>enes autom\u00e1ticos y si<span class=\"__1 _4\"></span>stemas de manutenci\u00f3n para la<span class=\"__1 _4\"></span> industria, y <span class=\"__1 _4\"></span>sus componentes. DFOM Biomasa Hue<span class=\"__1 _4\"></span>lva, S.L. (2)<span class=\"__1 _4\"></span> (5) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n La realizaci\u00f3n de la<span class=\"__1 _4\"></span> operaci\u00f3n y<span class=\"__1 _4\"></span> mantenimiento<span class=\"__1 _4c\"> </span>de la Planta de Generaci\u00f3n El\u00e9ctr<span class=\"__1 _4\"></span>ica con Bioma<span class=\"__1 _4\"></span>sa de Ence en Huelva.<span class=\"__1 _4\"></span> Equipamientos Con<span class=\"__1 _4\"></span>strucciones y Montajes, S.A. de<span class=\"__1 _4\"></span> C.V. (2) (3)<span class=\"__1 _4\"></span> (5) 100%<span class=\"ls0_1\"> </span>M\u00e9xico Construcci\u00f3n y <span class=\"__1 _4\"></span>montaje de proyectos industriales.<span class=\"__1 _4\"></span> Proyectos e Ingen<span class=\"__1 _4\"></span>ier\u00eda Pycor S.A. de<span class=\"__1 _4\"></span> C.V. (2) (3) (5) 100%<span class=\"ls0_1\"> </span>M\u00e9xico Construcci\u00f3n y <span class=\"__1 _4\"></span>montaje de proyectos industriales.<span class=\"__1 _4\"></span> Felguera Diavaz Pr<span class=\"__1 _4\"></span>oyectos M\u00e9xico<span class=\"__1 _4\"></span> S.A. de C.V. (2) (3) 50%<span class=\"ls0_1\"> </span>M\u00e9xico Desarrollo de cual<span class=\"__1 _4\"></span>quier tipo de actividad relaci<span class=\"__1 _4\"></span>onada con la produ<span class=\"__1 _4\"></span>cci\u00f3n de energ\u00eda mediante<span class=\"__1 _4\"></span> la utilizaci\u00f3n,<span class=\"__1 _4\"></span> total o <span class=\"ls0_1\">parcialmente,<span class=\"__1 _4\"></span> de fuentes de ene<span class=\"__1 _4\"></span>rg\u00eda </span>e\u00f3lica y cogeneraci\u00f3n<span class=\"__1 _4\"></span>. Turbogeneradores<span class=\"__1 _4\"></span> del Per\u00fa, S.A.C.<span class=\"__1 _4\"></span> (2) (3) (6) 100%<span class=\"ls0_1\"> </span>Per\u00fa Instalaci\u00f3n de equi<span class=\"__1 _4\"></span>pos electromec\u00e1nicos<span class=\"__1 _4\"></span> para plantas de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Duro Felguera Arge<span class=\"__1 _4\"></span>ntina, S.A.<span class=\"__1 _4\"></span> (2) (6) (5) 100%<span class=\"ls0_1\"> </span>Argentina Construcci\u00f3n, mante<span class=\"__1 _4\"></span>nimiento y suministro de equip<span class=\"__1 _4\"></span>os en centrales de<span class=\"__1 _4\"></span> generaci\u00f3n de en<span class=\"__1 _4\"></span>erg\u00eda. Duro Felguera Chile <span class=\"__1 _4\"></span>Limitada (ant<span class=\"__1 _4\"></span>es Opemasa Andina,<span class=\"__1 _4\"></span> Ltda.) (2) (5) (6)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Chile Construcci\u00f3n, mante<span class=\"__1 _4\"></span>nimiento y suministro de equip<span class=\"__1 _4\"></span>os en centr<span class=\"__1 _4\"></span>ales de generaci\u00f3n de en<span class=\"__1 _4\"></span>erg\u00eda. Turbogeneradores<span class=\"__1 _4\"></span> de Venezuela C.A. (2<span class=\"__1 _4\"></span>) (5) 100%<span class=\"ls0_1\"> </span>Venezue<span class=\"__1 _4\"></span>la  Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministros y obra civil<span class=\"__1 _4\"></span> para proyectos de ene<span class=\"__1 _4\"></span>rg\u00eda.<span class=\"__1 _4\"></span> Duro Felguera Do Bra<span class=\"__1 _4\"></span>sil Desenvolvimien<span class=\"__1 _4\"></span>to de Projectos Ltda. <span class=\"__1 _4\"></span>(2)(3) 100%<span class=\"ls0_1\"> </span>Brasil Desarrollo comercial<span class=\"__1 _4\"></span> de proyectos.<span class=\"__1 _4\"></span> Felguera Gr\u00faas In<span class=\"__1 _4\"></span>dia Private Limit<span class=\"__1 _4\"></span>ed. (2) (3) 100%<span class=\"ls0_1\"> </span>India Terminales portuar<span class=\"__1 _4\"></span>ios. PT Duro Felguera In<span class=\"__1 _4\"></span>donesia (2) (3) <span class=\"__1 _4\"></span> 95%<span class=\"ls0_1\"> </span>Indonesia Proyectos de ingenie<span class=\"__1 _4\"></span>r\u00eda, suministr<span class=\"__1 _4\"></span>o y construcci\u00f3n para el<span class=\"__1 _4\"></span> sector minero<span class=\"__1 _4\"></span>, energ\u00e9tico e indu<span class=\"__1 _4\"></span>strial.<span class=\"__1 _4\"></span> DF USA, LLC (2) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Estados Unidos Desarrollo comercial<span class=\"__1 _4\"></span> de proyectos.<span class=\"__1 _4\"></span> DF Canad\u00e1 Ltd (2)<span class=\"__1 _4\"></span> (3) 100%<span class=\"ls0_1\"> </span>Canad\u00e1 Servicios de inge<span class=\"__1 _4\"></span>nier\u00eda y construcci<span class=\"__1 _4\"></span>\u00f3n<span class=\"__1 _4c\"> </span>Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad DFOM Netherlan<span class=\"__1 _4\"></span>ds B.V. (1<span class=\"ls22\">) </span>(5) 100%<span class=\"ls0_1\"> </span>Holanda Ejecuci\u00f3n del contr<span class=\"__1 _4\"></span>ato de construcci\u00f3n Lump Sum para el re<span class=\"__1 _4\"></span>vamping de h<span class=\"__1 _4\"></span>orno alto para Tata Steel<span class=\"__1 _4\"></span> Ijmuiden<span class=\"__1 _4\"></span> DUFEL Marruecos SA<span class=\"__1 _4\"></span>RL-AU (2)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Marruecos Ejecuci\u00f3n del contr<span class=\"__1 _4\"></span>ato Zgounder S<span class=\"__1 _4\"></span>ilver Mine Expansion en<span class=\"__1 _4\"></span> Marruecos<span class=\"__1 _4\"></span> 1)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades audita<span class=\"__1 _4\"></span>das por audit<span class=\"__1 _4\"></span>ores distintos<span class=\"__1 _4\"></span> al auditor de la<span class=\"__1 _4\"></span> Sociedad Do<span class=\"__1 _4\"></span>minante<span class=\"__1 _4\"></span>, en su caso.<span class=\"__1 _4\"></span> </span></span>2)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades no auditada<span class=\"__1 _4\"></span>s<span class=\"__1 _4\"></span> </span></span>3)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4\"></span> </span></span>4)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por Duro F<span class=\"__1 _4\"></span>elguera Investment, S<span class=\"__1 _4\"></span>.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span>5)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Op<span class=\"__1 _4\"></span>eraciones y Montaje<span class=\"__1 _4\"></span>s, S.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span>6)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Mo<span class=\"__1 _4\"></span>mpresa, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.</span> </span></span>7)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por D<span class=\"__1 _4\"></span>uro Felguer<span class=\"__1 _4\"></span>a Energy Storage, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.<span class=\"__1 _4\"></span></span> (antes Felguera I.H.I.,<span class=\"__1 _4\"></span> S.A.<span class=\"ls24\">U.</span>)<span class=\"__1 _4c\"> </span></span></span>Adicionalmente, <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _23\"> </span>sociedades <span class=\"__1 _20\"> </span>no <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>integradas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>estar <span class=\"__1 _23\"> </span>inacti<span class=\"__1 _4\"></span>vas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>ser relevantes sus <span class=\"__1 _21\"></span>cifras en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>magnitudes d<span class=\"__1 _3\"></span>el estado <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>tuaci\u00f3n <span class=\"__1 _3\"></span>financiera y <span class=\"__1 _21\"></span>la cuenta <span class=\"__1 _21\"></span>de p\u00e9rdidas y ganancias consolidada del<span class=\"__1 _4\"></span> Grupo:<span class=\"__1 _4c\"> </span>Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Turbogeneradores<span class=\"__1 _4\"></span> de Argentina, S.A. (2) (3) (6) 100%<span class=\"ls0_1\"> </span>Argentina<span class=\"__1 _4\"></span> Construcci\u00f3n, a<span class=\"__1 _4\"></span>sesoramiento, estu<span class=\"__1 _4\"></span>dio, proyecto, direcci<span class=\"__1 _4\"></span>\u00f3n, ejecuci\u00f3n, administraci\u00f3n<span class=\"__1 _4\"></span> de obras de arquite<span class=\"__1 _4\"></span>ctura o ingenier\u00eda civil,<span class=\"__1 _4\"></span> el\u00e9ctrica, electr\u00f3ni<span class=\"__1 _4\"></span>ca, mec\u00e1nica, hidr\u00e1uli<span class=\"__1 _4\"></span>ca, usinas, c<span class=\"__1 _4\"></span>onstrucci\u00f3n, ampliaci\u00f3n o refacci<span class=\"__1 _4\"></span>\u00f3n de plantas <span class=\"__1 _4\"></span>o centrales de generaci\u00f3n el<span class=\"__1 _4\"></span>\u00e9ctrica y/o su ope<span class=\"__1 _4\"></span>raci\u00f3n y/o su mantenimiento.<span class=\"__1 _4\"></span> Mopre Montajes de<span class=\"__1 _4\"></span> Precisi\u00f3n de Venezue<span class=\"__1 _4\"></span>la, S.A. (6) 100%<span class=\"ls0_1\"> </span>Venezue<span class=\"__1 _4\"></span>la Montaje de turbogene<span class=\"__1 _4\"></span>radores y e<span class=\"__1 _4\"></span>quipos auxiliares en centr<span class=\"__1 _4\"></span>ales de generaci<span class=\"__1 _4\"></span>\u00f3n de energ\u00eda. Duro Felguera Panam\u00e1<span class=\"__1 _4\"></span>, S.A. (2) (3)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Panam\u00e1 Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministros y obra civil<span class=\"__1 _4\"></span> para proyectos de energ\u00eda<span class=\"__1 _4\"></span>. Felguera IHI Panam\u00e1,<span class=\"__1 _4\"></span> S.A. (2) (7)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Panam\u00e1 Dise\u00f1o, desarrollo<span class=\"__1 _4\"></span>, fabricaci\u00f3n,<span class=\"__1 _4\"></span> integraci\u00f3n, comercializaci\u00f3n,<span class=\"__1 _4\"></span> representaci\u00f3n, i<span class=\"__1 _4\"></span>nstalaci\u00f3n y mantenimiento<span class=\"__1 _4\"></span>s de sistemas, eq<span class=\"__1 _4\"></span>uipos y subconjuntos el\u00e9<span class=\"__1 _4\"></span>ctricos, electr\u00f3nic<span class=\"__1 _4\"></span>os, de climatizaci\u00f3n <span class=\"__1 _4\"></span>y mec\u00e1nicos, as\u00ed co<span class=\"__1 _4\"></span>mo la realizaci\u00f3n de proye<span class=\"__1 _4\"></span>ctos de ingeni<span class=\"__1 _4\"></span>er\u00eda, incluyendo la obra <span class=\"__1 _4\"></span>civil necesaria<span class=\"__1 _4\"></span> Duro Felguera Sau<span class=\"__1 _4\"></span>d\u00ed LLC (2) (3) (<span class=\"__1 _4\"></span>6) 50%<span class=\"ls0_1\"> </span>Arabia Saud\u00ed Construcci\u00f3n de e<span class=\"__1 _4\"></span>dificios y planta<span class=\"__1 _4\"></span>s de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Felguera IHI C<span class=\"__1 _4\"></span>anad\u00e1 INC (2) (7)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Canad\u00e1 Servicios de inge<span class=\"__1 _4\"></span>nier\u00eda y construcci<span class=\"__1 _4\"></span>\u00f3n 1)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades audita<span class=\"__1 _4\"></span>das por audit<span class=\"__1 _4\"></span>ores distintos<span class=\"__1 _4\"></span> al auditor de la<span class=\"__1 _4\"></span> Sociedad Do<span class=\"__1 _4\"></span>minante<span class=\"__1 _4\"></span>, en su caso.<span class=\"__1 _4\"></span> </span></span>2)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Sociedades no auditada<span class=\"__1 _4\"></span>s<span class=\"__1 _4\"></span> </span></span>3)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4\"></span> </span></span>4)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por Duro F<span class=\"__1 _4\"></span>elguera Investment, S<span class=\"__1 _4\"></span>.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span>5)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Op<span class=\"__1 _4\"></span>eraciones y Montaje<span class=\"__1 _4\"></span>s, S.A.<span class=\"__1 _4\"></span><span class=\"ls23\">U.</span> </span></span>6)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por DF Mo<span class=\"__1 _4\"></span>mpresa, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.</span> </span></span>7)<span class=\"ff4 ls0_1\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por D<span class=\"__1 _4\"></span>uro Felguer<span class=\"__1 _4\"></span>a Energy Storage, S.A.<span class=\"__1 _4\"></span><span class=\"ls24\">U.<span class=\"__1 _4\"></span></span> (antes Felguera I.H.I.,<span class=\"__1 _4\"></span> S.A.<span class=\"ls24\">U.</span>)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Sociedades Asociadas y negocios conjuntos </span></span>Una <span class=\"__1 _17\"> </span>asoci<span class=\"__1 _4\"></span>ada <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>una <span class=\"__1 _17\"> </span>entidad <span class=\"__1 _16\"> </span>sobre <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>que <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>tiene <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>influencia <span class=\"__1 _16\"> </span>significativa. <span class=\"__1 _17\"> </span>Influ<span class=\"__1 _4\"></span>encia significativa <span class=\"__1 _1f\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>poder <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inte<span class=\"__1 _4\"></span>rvenir <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciera <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la participada, sin llegar a tener control ni control conjunto <span class=\"__1 _4\"></span>sobre ella. Los <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>negocios <span class=\"__1 _4\"></span>conjuntos <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registran en <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _16\"> </span></span>cuentas <span class=\"__1 _16\"> </span>anu<span class=\"__1 _4\"></span>ales <span class=\"__1 _16\"> </span>consolidadas <span class=\"__1 _2e\"> </span>por <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>particip<span class=\"__1 _4\"></span>aci\u00f3n. <span class=\"__1 _17\"> </span>Seg\u00fa<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a participaci\u00f3n, una inversi\u00f3n <span class=\"__1 _3\"></span>en una asociada o <span class=\"__1 _3\"></span>negocio conjunto <span class=\"__1 _3\"></span>se registrar\u00e1 inicialmente al costo y el <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>bros <span class=\"__1 _21\"></span>se incrementar\u00e1 <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>sminuir\u00e1 <span class=\"__1 _21\"></span>para reconocer <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>parte del <span class=\"__1 _21\"></span>inversor en <span class=\"__1 _21\"></span>el res<span class=\"__1 _3\"></span>ultado del periodo de la participada, despu\u00e9s de la fecha de adquisici\u00f3n.  Una <span class=\"__1 _20\"> </span>inversi\u00f3n <span class=\"__1 _1a\"> </span>en <span class=\"__1 _20\"> </span>una <span class=\"__1 _1a\"> </span>asociada <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>un <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _20\"> </span>conjunto <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>registra <span class=\"__1 _20\"> </span>u<span class=\"__1 _4\"></span>tilizando <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>la participaci\u00f3n desde la fecha en que la entidad se convierte en una asociada o un negocio conjunto.<span class=\"__1 _4\"></span><span class=\"ls11\">  </span> La part<span class=\"__1 _4\"></span>icipaci\u00f3n del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Grupo en<span class=\"__1 _4\"></span> lo<span class=\"__1 _4\"></span>s beneficios <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p\u00e9rdidas de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidade<span class=\"__1 _4\"></span>s asociadas y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>cambios en el patrimonio n<span class=\"__1 _3\"></span>eto, se determina <span class=\"__1 _3\"></span>en base a <span class=\"__1 _3\"></span>la participaci\u00f3n en la <span class=\"__1 _3\"></span>propiedad al <span class=\"__1 _3\"></span>cierre del ejercicio,<span class=\"__1 _3\"></span> sin considerar el posible<span class=\"__1 _4\"></span> ejercicio o conversi\u00f3n de los derechos de voto poten<span class=\"__1 _4\"></span>ciales. Sin embargo, la participaci\u00f3n  de<span class=\"__1 _3\"></span>l  Grupo <span class=\"__1 _1a\"> </span>se <span class=\"__1 _20\"> </span>de<span class=\"__1 _4\"></span>termina <span class=\"__1 _1a\"> </span>considerando <span class=\"__1 _1a\"> </span>el  ejerc<span class=\"__1 _3\"></span>icio  eve<span class=\"__1 _3\"></span>ntual  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>derechos  de <span class=\"__1 _20\"> </span>voto potenciales <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>otros <span class=\"__1 _28\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _28\"> </span>financieros <span class=\"__1 _27\"> </span>derivados <span class=\"__1 _27\"> </span>que, <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>sustancia, <span class=\"__1 _28\"> </span>o<span class=\"__1 _4\"></span>torgan <span class=\"__1 _28\"> </span>acceso<span class=\"__1 _4c\"> </span>actualmente <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>rendimientos <span class=\"__1 _7\"></span>asociados <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>participaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>propiedad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades asociadas<span class=\"__1 _4c\"> </span>La <span class=\"__1 _7\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>regi<span class=\"__1 _4\"></span>stra <span class=\"__1 _7\"></span>una vez <span class=\"__1 _23\"> </span>consi<span class=\"__1 _4\"></span>derado <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>efecto <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>dividendos, <span class=\"__1 _23\"> </span>acordados <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>no, <span class=\"__1 _23\"> </span>corre<span class=\"__1 _4\"></span>spondientes <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _23\"> </span>acciones preferentes con derechos acumulativos que se haya<span class=\"__1 _3\"></span>n clasificado en cuentas de patrimonio ne<span class=\"__1 _4\"></span><span class=\"ls25\">to.</span> Las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>entidades <span class=\"__1 _21\"></span>asoci<span class=\"__1 _4\"></span>adas <span class=\"__1 _21\"></span>que corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>al Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>mitan <span class=\"__1 _21\"></span>al <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>inversi\u00f3n neta, <span class=\"__1 _7\"></span>excepto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _7\"></span>casos <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _7\"></span>asumido <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>obligaciones legales <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpl\u00edcitas, <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>bien<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>h<span class=\"__1 _4\"></span>aya <span class=\"__1 _21\"></span>efectuado <span class=\"__1 _21\"></span>pagos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>nombre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>entidades <span class=\"__1 _3\"></span>aso<span class=\"__1 _3\"></span>ciadas. <span class=\"__1 _21\"></span>A <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>efectos del <span class=\"__1 _21\"></span>reconocimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>deterioro <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>entidades <span class=\"__1 _21\"></span>asociadas, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsidera <span class=\"__1 _21\"></span>inversi\u00f3n <span class=\"__1 _21\"></span>neta, el resultado de a\u00f1<span class=\"__1 _4\"></span>adir al valor contabl<span class=\"__1 _4\"></span>e resultante de la apl<span class=\"__1 _4\"></span>icaci\u00f3n del m\u00e9todo de la <span class=\"__1 _4\"></span>participaci\u00f3n, el correspondiente <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>cualquier <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span>tra <span class=\"__1 _16\"> </span>part<span class=\"__1 _4\"></span>ida <span class=\"__1 _2e\"> </span>que, <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>sustancia, <span class=\"__1 _2e\"> </span>forma <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>inversi\u00f3n <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>las asociadas. <span class=\"__1 _7\"></span>El <span class=\"__1 _4\"></span>exceso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>inversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>al resto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>partidas <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>rden <span class=\"__1 _17\"></span>inverso <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>pri<span class=\"__1 _4\"></span>oridad <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"></span>liquidaci\u00f3n.<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Los <span class=\"__1 _17\"> </span>beneficios <span class=\"__1 _17\"> </span>obtenidos <span class=\"__1 _17\"> </span>con posterioridad <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>aquell<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>limitado <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>al valor <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>versi\u00f3n <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>registran <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>que <span class=\"__1 _16\"> </span>excedan <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _17\"> </span>no <span class=\"__1 _16\"> </span>reconocidas previamente. <span class=\"__1 _16\"> </span>El <span class=\"__1 _2e\"> </span>Grupo <span class=\"__1 _16\"> </span>aplica <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>c<span class=\"__1 _4\"></span>riterios <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>valoraci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _17\"> </span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>otras partidas <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>forman <span class=\"__1 _2e\"> </span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>inversi\u00f3n <span class=\"__1 _23\"> </span>neta <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>les <span class=\"__1 _23\"> </span>aplica <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>m\u00e9todo <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>la participaci\u00f3n, <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>anterioridad <span class=\"__1 _1f\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>indicado <span class=\"__1 _1f\"></span>previamente. <span class=\"__1 _1f\"></span>Al <span class=\"__1 _1f\"></span>aplicar di<span class=\"ls0_1\">chos criterios, <span class=\"__1 _3\"></span>el Grupo no considera el reconocimiento de <span class=\"__1 _3\"></span>las p\u00e9rdidas derivadas <span class=\"__1 _3\"></span>del m\u00e9todo de <span class=\"__1 _3\"></span>la </span>participaci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>dichas <span class=\"__1 _1f\"></span>partidas. <span class=\"__1 _1f\"></span>Como <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>ello, <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>cri<span class=\"__1 _4\"></span>terios <span class=\"__1 _1f\"></span>de valoraci\u00f3n <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>dichas <span class=\"__1 _1a\"> </span>partidas <span class=\"__1 _20\"> </span>a  v<span class=\"__1 _3\"></span>alor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _20\"> </span>y, <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>caso<span class=\"__1 _4\"></span>, <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>valor, <span class=\"__1 _1a\"> </span>alteran <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>l reconocimiento de las <span class=\"__1 _3\"></span>p\u00e9rdidas derivadas del <span class=\"__1 _3\"></span>m\u00e9todo de la <span class=\"__1 _3\"></span>participaci\u00f3n en periodos anteriores <span class=\"__1 _3\"></span>y en el ejercicio actual. Los <span class=\"__1 _3\"></span>beneficios <span class=\"__1 _21\"></span>y p\u00e9rd<span class=\"__1 _3\"></span>idas <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>reali<span class=\"__1 _4\"></span>zados <span class=\"__1 _21\"></span>en las <span class=\"__1 _21\"></span>transacciones <span class=\"__1 _21\"></span>realizadas entre <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>entidades asociadas s\u00f3lo <span class=\"__1 _21\"></span>se reconocen <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>medida e<span class=\"__1 _3\"></span>n q<span class=\"__1 _3\"></span>ue corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>participaciones de <span class=\"__1 _21\"></span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nversores no <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>lacionados. <span class=\"__1 _17\"> </span>Se <span class=\"__1 _17\"> </span>except\u00faa <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>aplicaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>este <span class=\"__1 _16\"> </span>criterio <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>reconocimiento <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _16\"> </span>no realizadas que co<span class=\"__1 _4\"></span>nstituyan una evidencia del<span class=\"__1 _4\"></span> deterioro de<span class=\"__1 _4\"></span> valor del activo t<span class=\"__1 _4\"></span>ransmitido. No obstante, los <span class=\"__1 _1f\"></span>beneficios <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>transacciones <span class=\"__1 _1f\"></span>entre <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>entidades <span class=\"__1 _1f\"></span>asociadas <span class=\"__1 _1f\"></span>de activos netos constitutivos de un negocio se reconocen en su integridad. Los <span class=\"__1 _29\"></span>result<span class=\"__1 _4\"></span>ados <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>diluci\u00f3n <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>rgidas <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>inversiones <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>asociadas <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas y ganancias consolidada<span class=\"ls18\">. </span> En <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _20\"> </span>fecha <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>presen<span class=\"__1 _4\"></span>taci\u00f3n <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>i<span class=\"__1 _4\"></span>nformaci\u00f3n <span class=\"__1 _23\"> </span>financiera, <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _23\"> </span>determina <span class=\"__1 _23\"> </span>si <span class=\"__1 _23\"> </span>existe <span class=\"__1 _23\"> </span>alguna evidencia <span class=\"__1 _4\"></span>objetiva <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>haya <span class=\"__1 _4\"></span>deteriorado <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>asoci<span class=\"__1 _4\"></span>ada. Si <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>fuese el <span class=\"__1 _4\"></span>caso, el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>el impo<span class=\"__1 _4\"></span>rte de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>p\u00e9rdida por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _4\"></span>del valo<span class=\"__1 _4\"></span>r como <span class=\"__1 _4\"></span>la diferenci<span class=\"__1 _4\"></span>a entre <span class=\"__1 _4\"></span>el importe <span class=\"__1 _1f\"></span>recuperable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>asociada <span class=\"__1 _17\"></span>y <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>libros <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>reconoce <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>adyacente <span class=\"__1 _17\"></span>a <span class=\"__1 _1f\"></span>\u201cla<span class=\"__1 _3\"></span> participaci\u00f3n <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>beneficio <span class=\"__1 _2e\"> </span>/ <span class=\"__1 _23\"> </span>(p\u00e9rdi<span class=\"__1 _4\"></span>da) <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>asociada\u201d <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>cuen<span class=\"__1 _4\"></span>ta <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span><span class=\"ff2_1\">p\u00e9rdidas <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>gan<span class=\"__1 _4\"></span>ancias </span>consolidada. A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre de <span class=\"__1 _3\"></span>2024 y <span class=\"__1 _21\"></span>20<span class=\"__1 _4\"></span>23, <span class=\"__1 _3\"></span>en opini\u00f3n de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>Administradores <span class=\"__1 _3\"></span>no existen activos <span class=\"__1 _3\"></span>y/o <span class=\"__1 _3\"></span>pasivos significativos <span class=\"__1 _4\"></span>contingentes <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>par<span class=\"__1 _4\"></span>ticipaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>socied<span class=\"__1 _4\"></span>ades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y negocios conjuntos adicionales a los descritos en la Nota 9.<span class=\"__1 _4c\"> </span>A <span class=\"__1 _16\"> </span><span class=\"ls0_1\">co<span class=\"__1 _4\"></span>ntinuaci\u00f3n, <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>desglosan <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>dato<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>identificaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>Asociadas <span class=\"__1 _23\"> </span>y <span class=\"__1 _16\"> </span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _2e\"> </span>conjuntos </span>incluidas en el per\u00edmetro de consolidaci\u00f3n: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Negocios conj<span class=\"__1 _3\"></span>untos Dunor Energ\u00eda, S.A.<span class=\"__1 _4\"></span>P.I. de C.V. (1<span class=\"__1 _4\"></span>) (2) 50<span class=\"ls0_1\">% </span>M\u00e9xico Construcci\u00f3n de Centr<span class=\"__1 _4\"></span>al de ciclo c<span class=\"__1 _4\"></span>ombinado 313 CC Empal<span class=\"__1 _4\"></span>me II en el estado d<span class=\"__1 _4\"></span>e Sonora <span class=\"__1 _4\"></span>- M\u00e9xico licitado <span class=\"__1 _4\"></span>por la Comisi\u00f3n <span class=\"__1 _4\"></span>Federal de Electricidad (CFE<span class=\"__1 _4\"></span>). (1)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Sociedades auditadas por <span class=\"__1 _21\"></span>audit<span class=\"__1 _4\"></span>ores distintos <span class=\"__1 _3\"></span>al auditor <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la Sociedad <span class=\"__1 _3\"></span>Dominante.<span class=\"__1 _4\"></span> A <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>formulaci\u00f3n de esta<span class=\"ls26\">s </span>cuentas anuales <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>solidadas <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>audit<span class=\"__1 _4\"></span>or\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3<span class=\"ls27\">, <span class=\"__1 _4\"></span><span class=\"ls9\">202</span></span>2<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>se<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>encuentra <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>curso<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>sociedad<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>una actividad residua<span class=\"__1 _4\"></span>l (v\u00e9ase Nota 9)<span class=\"__1 _4\"></span>. (2)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4c\"> </span>Adicionalmente, <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _23\"> </span>sociedades <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>integradas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>estar <span class=\"__1 _23\"> </span>inacti<span class=\"__1 _4\"></span>vas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>ser relevantes sus cifras co<span class=\"__1 _4\"></span>n relaci\u00f3n a <span class=\"__1 _4\"></span>las magnitudes del <span class=\"__1 _4\"></span>estado de situaci\u00f3n financiera<span class=\"__1 _4\"></span> y la cuenta de p\u00e9rdidas y ganancias consolidada del<span class=\"__1 _4\"></span> Grupo: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Asociadas<span class=\"__1 _3\"></span> Sociedad de Servi<span class=\"__1 _4\"></span>cios Energ\u00e9ticos Iberoamericanos, S.A.<span class=\"__1 _4\"></span> (1) (2)<span class=\"__1 _4\"></span> 25%<span class=\"ls0_1\"> </span>Colombia<span class=\"__1 _4\"></span> Montajes y manteni<span class=\"__1 _4\"></span>miento de plan<span class=\"__1 _4\"></span>tas de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Zoreda Internacional<span class=\"__1 _4\"></span>, S.A. (1)<span class=\"__1 _4\"></span> (2) 40%<span class=\"ls0_1\"> </span>Gij\u00f3n Proyectos medioam<span class=\"__1 _4\"></span>bientales.<span class=\"__1 _4\"></span> (1) Sociedades n<span class=\"__1 _4\"></span>o auditadas.<span class=\"__1 _4\"></span> (2) Participaci\u00f3n<span class=\"__1 _4\"></span> ostentada por la<span class=\"__1 _4\"></span> Sociedad Dominan<span class=\"__1 _4\"></span>te ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Sociedades Asociadas y negocios conjuntos </span></span>Una <span class=\"__1 _17\"> </span>asoci<span class=\"__1 _4\"></span>ada <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>una <span class=\"__1 _17\"> </span>entidad <span class=\"__1 _16\"> </span>sobre <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>que <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>tiene <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>influencia <span class=\"__1 _16\"> </span>significativa. <span class=\"__1 _17\"> </span>Influ<span class=\"__1 _4\"></span>encia significativa <span class=\"__1 _1f\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>poder <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inte<span class=\"__1 _4\"></span>rvenir <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciera <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la participada, sin llegar a tener control ni control conjunto <span class=\"__1 _4\"></span>sobre ella. Un <span class=\"__1 _3\"></span>negocio <span class=\"__1 _21\"></span>conjunto, a <span class=\"__1 _21\"></span>diferencia <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>operaci\u00f3n c<span class=\"__1 _3\"></span>onjunta <span class=\"__1 _3\"></span>descrita <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>apartado <span class=\"__1 _21\"></span>d) de <span class=\"__1 _21\"></span>esta <span class=\"__1 _3\"></span>Nota, es <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>acuerdo <span class=\"__1 _17\"> </span>med<span class=\"__1 _4\"></span>iante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>cual <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>part<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>tienen <span class=\"__1 _17\"> </span>control <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _17\"> </span>sob<span class=\"__1 _4\"></span>re <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>soci<span class=\"__1 _4\"></span>edad <span class=\"__1 _17\"> </span>tienen derechos a <span class=\"__1 _21\"></span>los activos <span class=\"__1 _3\"></span>netos <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>misma en <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ase <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>dicho <span class=\"__1 _3\"></span>acuerdo. <span class=\"__1 _3\"></span>Control <span class=\"__1 _3\"></span>conjunto <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>el repar<span class=\"__1 _3\"></span>to d<span class=\"__1 _3\"></span>el control <span class=\"__1 _21\"></span>contractualmente <span class=\"__1 _21\"></span>decidido <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>formalizado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>acuerdo, <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>existe <span class=\"__1 _21\"></span>solo <span class=\"__1 _21\"></span>cuando <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>decisiones sobre <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>activid<span class=\"__1 _4\"></span>ades rel<span class=\"__1 _4\"></span>evantes re<span class=\"__1 _4\"></span>quieren <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>sentimiento <span class=\"__1 _4\"></span>un\u00e1nime <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>partes <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mparte<span class=\"__1 _3\"></span>n el control.<span class=\"__1 _4c\"> </span>Los <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>negocios <span class=\"__1 _4\"></span>conjuntos <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registran en <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _16\"> </span></span>cuentas <span class=\"__1 _16\"> </span>anu<span class=\"__1 _4\"></span>ales <span class=\"__1 _16\"> </span>consolidadas <span class=\"__1 _2e\"> </span>por <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>particip<span class=\"__1 _4\"></span>aci\u00f3n. <span class=\"__1 _17\"> </span>Seg\u00fa<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a participaci\u00f3n, una inversi\u00f3n <span class=\"__1 _3\"></span>en una asociada o <span class=\"__1 _3\"></span>negocio conjunto <span class=\"__1 _3\"></span>se registrar\u00e1 inicialmente al costo y el <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>bros <span class=\"__1 _21\"></span>se incrementar\u00e1 <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>sminuir\u00e1 <span class=\"__1 _21\"></span>para reconocer <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>parte del <span class=\"__1 _21\"></span>inversor en <span class=\"__1 _21\"></span>el res<span class=\"__1 _3\"></span>ultado del periodo de la participada, despu\u00e9s de la fecha de adquisici\u00f3n.  Una <span class=\"__1 _20\"> </span>inversi\u00f3n <span class=\"__1 _1a\"> </span>en <span class=\"__1 _20\"> </span>una <span class=\"__1 _1a\"> </span>asociada <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>un <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _20\"> </span>conjunto <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>registra <span class=\"__1 _20\"> </span>u<span class=\"__1 _4\"></span>tilizando <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>la participaci\u00f3n desde la fecha en que la entidad se convierte en una asociada o un negocio conjunto.<span class=\"__1 _4\"></span><span class=\"ls11\">  </span> La part<span class=\"__1 _4\"></span>icipaci\u00f3n del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Grupo en<span class=\"__1 _4\"></span> lo<span class=\"__1 _4\"></span>s beneficios <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p\u00e9rdidas de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidade<span class=\"__1 _4\"></span>s asociadas y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>cambios en el patrimonio n<span class=\"__1 _3\"></span>eto, se determina <span class=\"__1 _3\"></span>en base a <span class=\"__1 _3\"></span>la participaci\u00f3n en la <span class=\"__1 _3\"></span>propiedad al <span class=\"__1 _3\"></span>cierre del ejercicio,<span class=\"__1 _3\"></span> sin considerar el posible<span class=\"__1 _4\"></span> ejercicio o conversi\u00f3n de los derechos de voto poten<span class=\"__1 _4\"></span>ciales. Sin embargo, la participaci\u00f3n  de<span class=\"__1 _3\"></span>l  Grupo <span class=\"__1 _1a\"> </span>se <span class=\"__1 _20\"> </span>de<span class=\"__1 _4\"></span>termina <span class=\"__1 _1a\"> </span>considerando <span class=\"__1 _1a\"> </span>el  ejerc<span class=\"__1 _3\"></span>icio  eve<span class=\"__1 _3\"></span>ntual  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>derechos  de <span class=\"__1 _20\"> </span>voto potenciales <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>otros <span class=\"__1 _28\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _28\"> </span>financieros <span class=\"__1 _27\"> </span>derivados <span class=\"__1 _27\"> </span>que, <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>sustancia, <span class=\"__1 _28\"> </span>o<span class=\"__1 _4\"></span>torgan <span class=\"__1 _28\"> </span>acceso<span class=\"__1 _4c\"> </span>actualmente <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>rendimientos <span class=\"__1 _7\"></span>asociados <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>participaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>propiedad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades asociadas<span class=\"__1 _4c\"> </span>La <span class=\"__1 _7\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>regi<span class=\"__1 _4\"></span>stra <span class=\"__1 _7\"></span>una vez <span class=\"__1 _23\"> </span>consi<span class=\"__1 _4\"></span>derado <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>efecto <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>dividendos, <span class=\"__1 _23\"> </span>acordados <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>no, <span class=\"__1 _23\"> </span>corre<span class=\"__1 _4\"></span>spondientes <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _23\"> </span>acciones preferentes con derechos acumulativos que se haya<span class=\"__1 _3\"></span>n clasificado en cuentas de patrimonio ne<span class=\"__1 _4\"></span><span class=\"ls25\">to.</span> Las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>entidades <span class=\"__1 _21\"></span>asoci<span class=\"__1 _4\"></span>adas <span class=\"__1 _21\"></span>que corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>al Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>mitan <span class=\"__1 _21\"></span>al <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>inversi\u00f3n neta, <span class=\"__1 _7\"></span>excepto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _7\"></span>casos <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _7\"></span>asumido <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>obligaciones legales <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpl\u00edcitas, <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>bien<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>h<span class=\"__1 _4\"></span>aya <span class=\"__1 _21\"></span>efectuado <span class=\"__1 _21\"></span>pagos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>nombre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>entidades <span class=\"__1 _3\"></span>aso<span class=\"__1 _3\"></span>ciadas. <span class=\"__1 _21\"></span>A <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>efectos del <span class=\"__1 _21\"></span>reconocimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>deterioro <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>entidades <span class=\"__1 _21\"></span>asociadas, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsidera <span class=\"__1 _21\"></span>inversi\u00f3n <span class=\"__1 _21\"></span>neta, el resultado de a\u00f1<span class=\"__1 _4\"></span>adir al valor contabl<span class=\"__1 _4\"></span>e resultante de la apl<span class=\"__1 _4\"></span>icaci\u00f3n del m\u00e9todo de la <span class=\"__1 _4\"></span>participaci\u00f3n, el correspondiente <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>cualquier <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span>tra <span class=\"__1 _16\"> </span>part<span class=\"__1 _4\"></span>ida <span class=\"__1 _2e\"> </span>que, <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>sustancia, <span class=\"__1 _2e\"> </span>forma <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>inversi\u00f3n <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>las asociadas. <span class=\"__1 _7\"></span>El <span class=\"__1 _4\"></span>exceso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>inversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>al resto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>partidas <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>rden <span class=\"__1 _17\"></span>inverso <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>pri<span class=\"__1 _4\"></span>oridad <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"></span>liquidaci\u00f3n.<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Los <span class=\"__1 _17\"> </span>beneficios <span class=\"__1 _17\"> </span>obtenidos <span class=\"__1 _17\"> </span>con posterioridad <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>aquell<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>limitado <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>al valor <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>versi\u00f3n <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>registran <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>que <span class=\"__1 _16\"> </span>excedan <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _17\"> </span>no <span class=\"__1 _16\"> </span>reconocidas previamente. <span class=\"__1 _16\"> </span>El <span class=\"__1 _2e\"> </span>Grupo <span class=\"__1 _16\"> </span>aplica <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>c<span class=\"__1 _4\"></span>riterios <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>valoraci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _17\"> </span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>otras partidas <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>forman <span class=\"__1 _2e\"> </span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>inversi\u00f3n <span class=\"__1 _23\"> </span>neta <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>les <span class=\"__1 _23\"> </span>aplica <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>m\u00e9todo <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>la participaci\u00f3n, <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>anterioridad <span class=\"__1 _1f\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>indicado <span class=\"__1 _1f\"></span>previamente. <span class=\"__1 _1f\"></span>Al <span class=\"__1 _1f\"></span>aplicar di<span class=\"ls0_1\">chos criterios, <span class=\"__1 _3\"></span>el Grupo no considera el reconocimiento de <span class=\"__1 _3\"></span>las p\u00e9rdidas derivadas <span class=\"__1 _3\"></span>del m\u00e9todo de <span class=\"__1 _3\"></span>la </span>participaci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>dichas <span class=\"__1 _1f\"></span>partidas. <span class=\"__1 _1f\"></span>Como <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>ello, <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>cri<span class=\"__1 _4\"></span>terios <span class=\"__1 _1f\"></span>de valoraci\u00f3n <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>dichas <span class=\"__1 _1a\"> </span>partidas <span class=\"__1 _20\"> </span>a  v<span class=\"__1 _3\"></span>alor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _20\"> </span>y, <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>caso<span class=\"__1 _4\"></span>, <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>valor, <span class=\"__1 _1a\"> </span>alteran <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>l reconocimiento de las <span class=\"__1 _3\"></span>p\u00e9rdidas derivadas del <span class=\"__1 _3\"></span>m\u00e9todo de la <span class=\"__1 _3\"></span>participaci\u00f3n en periodos anteriores <span class=\"__1 _3\"></span>y en el ejercicio actual. Los <span class=\"__1 _3\"></span>beneficios <span class=\"__1 _21\"></span>y p\u00e9rd<span class=\"__1 _3\"></span>idas <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>reali<span class=\"__1 _4\"></span>zados <span class=\"__1 _21\"></span>en las <span class=\"__1 _21\"></span>transacciones <span class=\"__1 _21\"></span>realizadas entre <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>entidades asociadas s\u00f3lo <span class=\"__1 _21\"></span>se reconocen <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>medida e<span class=\"__1 _3\"></span>n q<span class=\"__1 _3\"></span>ue corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>participaciones de <span class=\"__1 _21\"></span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nversores no <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>lacionados. <span class=\"__1 _17\"> </span>Se <span class=\"__1 _17\"> </span>except\u00faa <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>aplicaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>este <span class=\"__1 _16\"> </span>criterio <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>reconocimiento <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _16\"> </span>no realizadas que co<span class=\"__1 _4\"></span>nstituyan una evidencia del<span class=\"__1 _4\"></span> deterioro de<span class=\"__1 _4\"></span> valor del activo t<span class=\"__1 _4\"></span>ransmitido. No obstante, los <span class=\"__1 _1f\"></span>beneficios <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>transacciones <span class=\"__1 _1f\"></span>entre <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>entidades <span class=\"__1 _1f\"></span>asociadas <span class=\"__1 _1f\"></span>de activos netos constitutivos de un negocio se reconocen en su integridad. Los <span class=\"__1 _29\"></span>result<span class=\"__1 _4\"></span>ados <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>diluci\u00f3n <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>rgidas <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>inversiones <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>asociadas <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas y ganancias consolidada<span class=\"ls18\">. </span> En <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _20\"> </span>fecha <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>presen<span class=\"__1 _4\"></span>taci\u00f3n <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>i<span class=\"__1 _4\"></span>nformaci\u00f3n <span class=\"__1 _23\"> </span>financiera, <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _23\"> </span>determina <span class=\"__1 _23\"> </span>si <span class=\"__1 _23\"> </span>existe <span class=\"__1 _23\"> </span>alguna evidencia <span class=\"__1 _4\"></span>objetiva <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>haya <span class=\"__1 _4\"></span>deteriorado <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>asoci<span class=\"__1 _4\"></span>ada. Si <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>fuese el <span class=\"__1 _4\"></span>caso, el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>el impo<span class=\"__1 _4\"></span>rte de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>p\u00e9rdida por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _4\"></span>del valo<span class=\"__1 _4\"></span>r como <span class=\"__1 _4\"></span>la diferenci<span class=\"__1 _4\"></span>a entre <span class=\"__1 _4\"></span>el importe <span class=\"__1 _1f\"></span>recuperable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>asociada <span class=\"__1 _17\"></span>y <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>libros <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>reconoce <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>adyacente <span class=\"__1 _17\"></span>a <span class=\"__1 _1f\"></span>\u201cla<span class=\"__1 _3\"></span> participaci\u00f3n <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>beneficio <span class=\"__1 _2e\"> </span>/ <span class=\"__1 _23\"> </span>(p\u00e9rdi<span class=\"__1 _4\"></span>da) <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>asociada\u201d <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>cuen<span class=\"__1 _4\"></span>ta <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span><span class=\"ff2_1\">p\u00e9rdidas <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>gan<span class=\"__1 _4\"></span>ancias </span>consolidada. A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre de <span class=\"__1 _3\"></span>2024 y <span class=\"__1 _21\"></span>20<span class=\"__1 _4\"></span>23, <span class=\"__1 _3\"></span>en opini\u00f3n de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>Administradores <span class=\"__1 _3\"></span>no existen activos <span class=\"__1 _3\"></span>y/o <span class=\"__1 _3\"></span>pasivos significativos <span class=\"__1 _4\"></span>contingentes <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>par<span class=\"__1 _4\"></span>ticipaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>socied<span class=\"__1 _4\"></span>ades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y negocios conjuntos adicionales a los descritos en la Nota 9.<span class=\"__1 _4c\"> </span>A <span class=\"__1 _16\"> </span><span class=\"ls0_1\">co<span class=\"__1 _4\"></span>ntinuaci\u00f3n, <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>desglosan <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>dato<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>identificaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>Asociadas <span class=\"__1 _23\"> </span>y <span class=\"__1 _16\"> </span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _2e\"> </span>conjuntos </span>incluidas en el per\u00edmetro de consolidaci\u00f3n: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Negocios conj<span class=\"__1 _3\"></span>untos Dunor Energ\u00eda, S.A.<span class=\"__1 _4\"></span>P.I. de C.V. (1<span class=\"__1 _4\"></span>) (2) 50<span class=\"ls0_1\">% </span>M\u00e9xico Construcci\u00f3n de Centr<span class=\"__1 _4\"></span>al de ciclo c<span class=\"__1 _4\"></span>ombinado 313 CC Empal<span class=\"__1 _4\"></span>me II en el estado d<span class=\"__1 _4\"></span>e Sonora <span class=\"__1 _4\"></span>- M\u00e9xico licitado <span class=\"__1 _4\"></span>por la Comisi\u00f3n <span class=\"__1 _4\"></span>Federal de Electricidad (CFE<span class=\"__1 _4\"></span>). (1)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Sociedades auditadas por <span class=\"__1 _21\"></span>audit<span class=\"__1 _4\"></span>ores distintos <span class=\"__1 _3\"></span>al auditor <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la Sociedad <span class=\"__1 _3\"></span>Dominante.<span class=\"__1 _4\"></span> A <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>formulaci\u00f3n de esta<span class=\"ls26\">s </span>cuentas anuales <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>solidadas <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>audit<span class=\"__1 _4\"></span>or\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3<span class=\"ls27\">, <span class=\"__1 _4\"></span><span class=\"ls9\">202</span></span>2<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>se<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>encuentra <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>curso<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>sociedad<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>una actividad residua<span class=\"__1 _4\"></span>l (v\u00e9ase Nota 9)<span class=\"__1 _4\"></span>. (2)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4c\"> </span>Adicionalmente, <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _23\"> </span>sociedades <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>integradas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>estar <span class=\"__1 _23\"> </span>inacti<span class=\"__1 _4\"></span>vas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>ser relevantes sus cifras co<span class=\"__1 _4\"></span>n relaci\u00f3n a <span class=\"__1 _4\"></span>las magnitudes del <span class=\"__1 _4\"></span>estado de situaci\u00f3n financiera<span class=\"__1 _4\"></span> y la cuenta de p\u00e9rdidas y ganancias consolidada del<span class=\"__1 _4\"></span> Grupo: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Asociadas<span class=\"__1 _3\"></span> Sociedad de Servi<span class=\"__1 _4\"></span>cios Energ\u00e9ticos Iberoamericanos, S.A.<span class=\"__1 _4\"></span> (1) (2)<span class=\"__1 _4\"></span> 25%<span class=\"ls0_1\"> </span>Colombia<span class=\"__1 _4\"></span> Montajes y manteni<span class=\"__1 _4\"></span>miento de plan<span class=\"__1 _4\"></span>tas de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Zoreda Internacional<span class=\"__1 _4\"></span>, S.A. (1)<span class=\"__1 _4\"></span> (2) 40%<span class=\"ls0_1\"> </span>Gij\u00f3n Proyectos medioam<span class=\"__1 _4\"></span>bientales.<span class=\"__1 _4\"></span> (1) Sociedades n<span class=\"__1 _4\"></span>o auditadas.<span class=\"__1 _4\"></span> (2) Participaci\u00f3n<span class=\"__1 _4\"></span> ostentada por la<span class=\"__1 _4\"></span> Sociedad Dominan<span class=\"__1 _4\"></span>te ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Sociedades Asociadas y negocios conjuntos </span></span>Una <span class=\"__1 _17\"> </span>asoci<span class=\"__1 _4\"></span>ada <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>una <span class=\"__1 _17\"> </span>entidad <span class=\"__1 _16\"> </span>sobre <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>que <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>tiene <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>influencia <span class=\"__1 _16\"> </span>significativa. <span class=\"__1 _17\"> </span>Influ<span class=\"__1 _4\"></span>encia significativa <span class=\"__1 _1f\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>poder <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inte<span class=\"__1 _4\"></span>rvenir <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciera <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la participada, sin llegar a tener control ni control conjunto <span class=\"__1 _4\"></span>sobre ella. Un <span class=\"__1 _3\"></span>negocio <span class=\"__1 _21\"></span>conjunto, a <span class=\"__1 _21\"></span>diferencia <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>operaci\u00f3n c<span class=\"__1 _3\"></span>onjunta <span class=\"__1 _3\"></span>descrita <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>apartado <span class=\"__1 _21\"></span>d) de <span class=\"__1 _21\"></span>esta <span class=\"__1 _3\"></span>Nota, es <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>acuerdo <span class=\"__1 _17\"> </span>med<span class=\"__1 _4\"></span>iante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>cual <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>part<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>tienen <span class=\"__1 _17\"> </span>control <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _17\"> </span>sob<span class=\"__1 _4\"></span>re <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>soci<span class=\"__1 _4\"></span>edad <span class=\"__1 _17\"> </span>tienen derechos a <span class=\"__1 _21\"></span>los activos <span class=\"__1 _3\"></span>netos <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>misma en <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ase <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>dicho <span class=\"__1 _3\"></span>acuerdo. <span class=\"__1 _3\"></span>Control <span class=\"__1 _3\"></span>conjunto <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>el repar<span class=\"__1 _3\"></span>to d<span class=\"__1 _3\"></span>el control <span class=\"__1 _21\"></span>contractualmente <span class=\"__1 _21\"></span>decidido <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>formalizado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>acuerdo, <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>existe <span class=\"__1 _21\"></span>solo <span class=\"__1 _21\"></span>cuando <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>decisiones sobre <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>activid<span class=\"__1 _4\"></span>ades rel<span class=\"__1 _4\"></span>evantes re<span class=\"__1 _4\"></span>quieren <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>sentimiento <span class=\"__1 _4\"></span>un\u00e1nime <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>partes <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mparte<span class=\"__1 _3\"></span>n el control.<span class=\"__1 _4c\"> </span>Los <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>negocios <span class=\"__1 _4\"></span>conjuntos <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registran en <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s <span class=\"__1 _16\"> </span></span>cuentas <span class=\"__1 _16\"> </span>anu<span class=\"__1 _4\"></span>ales <span class=\"__1 _16\"> </span>consolidadas <span class=\"__1 _2e\"> </span>por <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>particip<span class=\"__1 _4\"></span>aci\u00f3n. <span class=\"__1 _17\"> </span>Seg\u00fa<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a participaci\u00f3n, una inversi\u00f3n <span class=\"__1 _3\"></span>en una asociada o <span class=\"__1 _3\"></span>negocio conjunto <span class=\"__1 _3\"></span>se registrar\u00e1 inicialmente al costo y el <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>bros <span class=\"__1 _21\"></span>se incrementar\u00e1 <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>sminuir\u00e1 <span class=\"__1 _21\"></span>para reconocer <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>parte del <span class=\"__1 _21\"></span>inversor en <span class=\"__1 _21\"></span>el res<span class=\"__1 _3\"></span>ultado del periodo de la participada, despu\u00e9s de la fecha de adquisici\u00f3n.  Una <span class=\"__1 _20\"> </span>inversi\u00f3n <span class=\"__1 _1a\"> </span>en <span class=\"__1 _20\"> </span>una <span class=\"__1 _1a\"> </span>asociada <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>un <span class=\"__1 _1a\"> </span>negocio <span class=\"__1 _20\"> </span>conjunto <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>registra <span class=\"__1 _20\"> </span>u<span class=\"__1 _4\"></span>tilizando <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>m\u00e9todo <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>la participaci\u00f3n desde la fecha en que la entidad se convierte en una asociada o un negocio conjunto.<span class=\"__1 _4\"></span><span class=\"ls11\">  </span> La part<span class=\"__1 _4\"></span>icipaci\u00f3n del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Grupo en<span class=\"__1 _4\"></span> lo<span class=\"__1 _4\"></span>s beneficios <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p\u00e9rdidas de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidade<span class=\"__1 _4\"></span>s asociadas y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>cambios en el patrimonio n<span class=\"__1 _3\"></span>eto, se determina <span class=\"__1 _3\"></span>en base a <span class=\"__1 _3\"></span>la participaci\u00f3n en la <span class=\"__1 _3\"></span>propiedad al <span class=\"__1 _3\"></span>cierre del ejercicio,<span class=\"__1 _3\"></span> sin considerar el posible<span class=\"__1 _4\"></span> ejercicio o conversi\u00f3n de los derechos de voto poten<span class=\"__1 _4\"></span>ciales. Sin embargo, la participaci\u00f3n  de<span class=\"__1 _3\"></span>l  Grupo <span class=\"__1 _1a\"> </span>se <span class=\"__1 _20\"> </span>de<span class=\"__1 _4\"></span>termina <span class=\"__1 _1a\"> </span>considerando <span class=\"__1 _1a\"> </span>el  ejerc<span class=\"__1 _3\"></span>icio  eve<span class=\"__1 _3\"></span>ntual  d<span class=\"__1 _3\"></span>e <span class=\"__1 _1a\"> </span>derechos  de <span class=\"__1 _20\"> </span>voto potenciales <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>otros <span class=\"__1 _28\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _28\"> </span>financieros <span class=\"__1 _27\"> </span>derivados <span class=\"__1 _27\"> </span>que, <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>sustancia, <span class=\"__1 _28\"> </span>o<span class=\"__1 _4\"></span>torgan <span class=\"__1 _28\"> </span>acceso<span class=\"__1 _4c\"> </span>actualmente <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>rendimientos <span class=\"__1 _7\"></span>asociados <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>participaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>propiedad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades asociadas<span class=\"__1 _4c\"> </span>La <span class=\"__1 _7\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>regi<span class=\"__1 _4\"></span>stra <span class=\"__1 _7\"></span>una vez <span class=\"__1 _23\"> </span>consi<span class=\"__1 _4\"></span>derado <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>efecto <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>dividendos, <span class=\"__1 _23\"> </span>acordados <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>no, <span class=\"__1 _23\"> </span>corre<span class=\"__1 _4\"></span>spondientes <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _23\"> </span>acciones preferentes con derechos acumulativos que se haya<span class=\"__1 _3\"></span>n clasificado en cuentas de patrimonio ne<span class=\"__1 _4\"></span><span class=\"ls25\">to.</span> Las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>entidades <span class=\"__1 _21\"></span>asoci<span class=\"__1 _4\"></span>adas <span class=\"__1 _21\"></span>que corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>al Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>mitan <span class=\"__1 _21\"></span>al <span class=\"__1 _3\"></span>valor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>inversi\u00f3n neta, <span class=\"__1 _7\"></span>excepto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _7\"></span>casos <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _7\"></span>asumido <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>obligaciones legales <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpl\u00edcitas, <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>bien<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>h<span class=\"__1 _4\"></span>aya <span class=\"__1 _21\"></span>efectuado <span class=\"__1 _21\"></span>pagos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>nombre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>entidades <span class=\"__1 _3\"></span>aso<span class=\"__1 _3\"></span>ciadas. <span class=\"__1 _21\"></span>A <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>efectos del <span class=\"__1 _21\"></span>reconocimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>deterioro <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>entidades <span class=\"__1 _21\"></span>asociadas, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsidera <span class=\"__1 _21\"></span>inversi\u00f3n <span class=\"__1 _21\"></span>neta, el resultado de a\u00f1<span class=\"__1 _4\"></span>adir al valor contabl<span class=\"__1 _4\"></span>e resultante de la apl<span class=\"__1 _4\"></span>icaci\u00f3n del m\u00e9todo de la <span class=\"__1 _4\"></span>participaci\u00f3n, el correspondiente <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>cualquier <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span>tra <span class=\"__1 _16\"> </span>part<span class=\"__1 _4\"></span>ida <span class=\"__1 _2e\"> </span>que, <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>sustancia, <span class=\"__1 _2e\"> </span>forma <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>inversi\u00f3n <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>las asociadas. <span class=\"__1 _7\"></span>El <span class=\"__1 _4\"></span>exceso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>inversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>al resto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>partidas <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>rden <span class=\"__1 _17\"></span>inverso <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>pri<span class=\"__1 _4\"></span>oridad <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"></span>liquidaci\u00f3n.<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Los <span class=\"__1 _17\"> </span>beneficios <span class=\"__1 _17\"> </span>obtenidos <span class=\"__1 _17\"> </span>con posterioridad <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>aquell<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>asociadas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>limitado <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>al valor <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>versi\u00f3n <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>registran <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>que <span class=\"__1 _16\"> </span>excedan <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _17\"> </span>no <span class=\"__1 _16\"> </span>reconocidas previamente. <span class=\"__1 _16\"> </span>El <span class=\"__1 _2e\"> </span>Grupo <span class=\"__1 _16\"> </span>aplica <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>c<span class=\"__1 _4\"></span>riterios <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>valoraci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _17\"> </span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>otras partidas <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>forman <span class=\"__1 _2e\"> </span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>inversi\u00f3n <span class=\"__1 _23\"> </span>neta <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>les <span class=\"__1 _23\"> </span>aplica <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>m\u00e9todo <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>la participaci\u00f3n, <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>anterioridad <span class=\"__1 _1f\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>indicado <span class=\"__1 _1f\"></span>previamente. <span class=\"__1 _1f\"></span>Al <span class=\"__1 _1f\"></span>aplicar di<span class=\"ls0_1\">chos criterios, <span class=\"__1 _3\"></span>el Grupo no considera el reconocimiento de <span class=\"__1 _3\"></span>las p\u00e9rdidas derivadas <span class=\"__1 _3\"></span>del m\u00e9todo de <span class=\"__1 _3\"></span>la </span>participaci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>dichas <span class=\"__1 _1f\"></span>partidas. <span class=\"__1 _1f\"></span>Como <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>ello, <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>cri<span class=\"__1 _4\"></span>terios <span class=\"__1 _1f\"></span>de valoraci\u00f3n <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>dichas <span class=\"__1 _1a\"> </span>partidas <span class=\"__1 _20\"> </span>a  v<span class=\"__1 _3\"></span>alor <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _20\"> </span>y, <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>caso<span class=\"__1 _4\"></span>, <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>valor, <span class=\"__1 _1a\"> </span>alteran <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>l reconocimiento de las <span class=\"__1 _3\"></span>p\u00e9rdidas derivadas del <span class=\"__1 _3\"></span>m\u00e9todo de la <span class=\"__1 _3\"></span>participaci\u00f3n en periodos anteriores <span class=\"__1 _3\"></span>y en el ejercicio actual. Los <span class=\"__1 _3\"></span>beneficios <span class=\"__1 _21\"></span>y p\u00e9rd<span class=\"__1 _3\"></span>idas <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>reali<span class=\"__1 _4\"></span>zados <span class=\"__1 _21\"></span>en las <span class=\"__1 _21\"></span>transacciones <span class=\"__1 _21\"></span>realizadas entre <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>entidades asociadas s\u00f3lo <span class=\"__1 _21\"></span>se reconocen <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>medida e<span class=\"__1 _3\"></span>n q<span class=\"__1 _3\"></span>ue corr<span class=\"__1 _3\"></span>esponden <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>participaciones de <span class=\"__1 _21\"></span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nversores no <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>lacionados. <span class=\"__1 _17\"> </span>Se <span class=\"__1 _17\"> </span>except\u00faa <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>aplicaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>este <span class=\"__1 _16\"> </span>criterio <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>reconocimiento <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _16\"> </span>no realizadas que co<span class=\"__1 _4\"></span>nstituyan una evidencia del<span class=\"__1 _4\"></span> deterioro de<span class=\"__1 _4\"></span> valor del activo t<span class=\"__1 _4\"></span>ransmitido. No obstante, los <span class=\"__1 _1f\"></span>beneficios <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>transacciones <span class=\"__1 _1f\"></span>entre <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>entidades <span class=\"__1 _1f\"></span>asociadas <span class=\"__1 _1f\"></span>de activos netos constitutivos de un negocio se reconocen en su integridad. Los <span class=\"__1 _29\"></span>result<span class=\"__1 _4\"></span>ados <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>diluci\u00f3n <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>rgidas <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>inversiones <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>asociadas <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas y ganancias consolidada<span class=\"ls18\">. </span> En <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _20\"> </span>fecha <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>presen<span class=\"__1 _4\"></span>taci\u00f3n <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>i<span class=\"__1 _4\"></span>nformaci\u00f3n <span class=\"__1 _23\"> </span>financiera, <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _23\"> </span>determina <span class=\"__1 _23\"> </span>si <span class=\"__1 _23\"> </span>existe <span class=\"__1 _23\"> </span>alguna evidencia <span class=\"__1 _4\"></span>objetiva <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>haya <span class=\"__1 _4\"></span>deteriorado <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>asoci<span class=\"__1 _4\"></span>ada. Si <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>fuese el <span class=\"__1 _4\"></span>caso, el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>el impo<span class=\"__1 _4\"></span>rte de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>p\u00e9rdida por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _4\"></span>del valo<span class=\"__1 _4\"></span>r como <span class=\"__1 _4\"></span>la diferenci<span class=\"__1 _4\"></span>a entre <span class=\"__1 _4\"></span>el importe <span class=\"__1 _1f\"></span>recuperable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>asociada <span class=\"__1 _17\"></span>y <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>libros <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>reconoce <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>adyacente <span class=\"__1 _17\"></span>a <span class=\"__1 _1f\"></span>\u201cla<span class=\"__1 _3\"></span> participaci\u00f3n <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>beneficio <span class=\"__1 _2e\"> </span>/ <span class=\"__1 _23\"> </span>(p\u00e9rdi<span class=\"__1 _4\"></span>da) <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>asociada\u201d <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>cuen<span class=\"__1 _4\"></span>ta <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span><span class=\"ff2_1\">p\u00e9rdidas <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>gan<span class=\"__1 _4\"></span>ancias </span>consolidada. A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre de <span class=\"__1 _3\"></span>2024 y <span class=\"__1 _21\"></span>20<span class=\"__1 _4\"></span>23, <span class=\"__1 _3\"></span>en opini\u00f3n de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>Administradores <span class=\"__1 _3\"></span>no existen activos <span class=\"__1 _3\"></span>y/o <span class=\"__1 _3\"></span>pasivos significativos <span class=\"__1 _4\"></span>contingentes <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>par<span class=\"__1 _4\"></span>ticipaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>socied<span class=\"__1 _4\"></span>ades <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y negocios conjuntos adicionales a los descritos en la Nota 9.<span class=\"__1 _4c\"> </span>A <span class=\"__1 _16\"> </span><span class=\"ls0_1\">co<span class=\"__1 _4\"></span>ntinuaci\u00f3n, <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>desglosan <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>dato<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>identificaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>Asociadas <span class=\"__1 _23\"> </span>y <span class=\"__1 _16\"> </span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _2e\"> </span>conjuntos </span>incluidas en el per\u00edmetro de consolidaci\u00f3n: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Negocios conj<span class=\"__1 _3\"></span>untos Dunor Energ\u00eda, S.A.<span class=\"__1 _4\"></span>P.I. de C.V. (1<span class=\"__1 _4\"></span>) (2) 50<span class=\"ls0_1\">% </span>M\u00e9xico Construcci\u00f3n de Centr<span class=\"__1 _4\"></span>al de ciclo c<span class=\"__1 _4\"></span>ombinado 313 CC Empal<span class=\"__1 _4\"></span>me II en el estado d<span class=\"__1 _4\"></span>e Sonora <span class=\"__1 _4\"></span>- M\u00e9xico licitado <span class=\"__1 _4\"></span>por la Comisi\u00f3n <span class=\"__1 _4\"></span>Federal de Electricidad (CFE<span class=\"__1 _4\"></span>). (1)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Sociedades auditadas por <span class=\"__1 _21\"></span>audit<span class=\"__1 _4\"></span>ores distintos <span class=\"__1 _3\"></span>al auditor <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la Sociedad <span class=\"__1 _3\"></span>Dominante.<span class=\"__1 _4\"></span> A <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>formulaci\u00f3n de esta<span class=\"ls26\">s </span>cuentas anuales <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>solidadas <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>audit<span class=\"__1 _4\"></span>or\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3<span class=\"ls27\">, <span class=\"__1 _4\"></span><span class=\"ls9\">202</span></span>2<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>se<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>encuentra <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>curso<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>si <span class=\"__1 _7\"></span>bien <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>sociedad<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>una actividad residua<span class=\"__1 _4\"></span>l (v\u00e9ase Nota 9)<span class=\"__1 _4\"></span>. (2)<span class=\"ff4\"> <span class=\"__1 _20\"> </span></span>Participaci\u00f3n <span class=\"__1 _4\"></span>ostentada por la S<span class=\"__1 _4\"></span>ociedad Dominante<span class=\"__1 _4c\"> </span>Adicionalmente, <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _23\"> </span>sociedades <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>integradas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>estar <span class=\"__1 _23\"> </span>inacti<span class=\"__1 _4\"></span>vas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _23\"> </span>ser relevantes sus cifras co<span class=\"__1 _4\"></span>n relaci\u00f3n a <span class=\"__1 _4\"></span>las magnitudes del <span class=\"__1 _4\"></span>estado de situaci\u00f3n financiera<span class=\"__1 _4\"></span> y la cuenta de p\u00e9rdidas y ganancias consolidada del<span class=\"__1 _4\"></span> Grupo: Sociedad % Participaci\u00f3n<span class=\"__1 _3\"></span> Domicilio Actividad Asociadas<span class=\"__1 _3\"></span> Sociedad de Servi<span class=\"__1 _4\"></span>cios Energ\u00e9ticos Iberoamericanos, S.A.<span class=\"__1 _4\"></span> (1) (2)<span class=\"__1 _4\"></span> 25%<span class=\"ls0_1\"> </span>Colombia<span class=\"__1 _4\"></span> Montajes y manteni<span class=\"__1 _4\"></span>miento de plan<span class=\"__1 _4\"></span>tas de generaci\u00f3n el\u00e9ctrica.<span class=\"__1 _4\"></span> Zoreda Internacional<span class=\"__1 _4\"></span>, S.A. (1)<span class=\"__1 _4\"></span> (2) 40%<span class=\"ls0_1\"> </span>Gij\u00f3n Proyectos medioam<span class=\"__1 _4\"></span>bientales.<span class=\"__1 _4\"></span> (1) Sociedades n<span class=\"__1 _4\"></span>o auditadas.<span class=\"__1 _4\"></span> (2) Participaci\u00f3n<span class=\"__1 _4\"></span> ostentada por la<span class=\"__1 _4\"></span> Sociedad Dominan<span class=\"__1 _4\"></span>te Cuando una so<span class=\"__1 _4\"></span>ciedad del <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>lleva a cabo su<span class=\"__1 _4\"></span>s actividade<span class=\"__1 _4\"></span>s en el<span class=\"__1 _4\"></span> marco de o<span class=\"__1 _4\"></span>peraciones conjuntas, el <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>operador <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _16\"> </span>reconocer\u00e1 <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>relaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>o<span class=\"__1 _4\"></span>peraci\u00f3n conjunta: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus activos, incluyendo su participaci\u00f3n en los activos mantenidos conjuntamente;<span class=\"__1 _4\"></span> </span>sus pasivos, incluyendo su participaci\u00f3n en los pasivos incurridos conjuntamente; - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">su <span class=\"__1 _20\"> </span>participaci\u00f3n <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>ingresos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _23\"> </span>act<span class=\"__1 _4\"></span>ividades <span class=\"__1 _20\"> </span>ordinarias <span class=\"__1 _20\"> </span>procedentes <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>venta <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e<span class=\"__1 _3\"></span>l </span>producto que realiza la operaci\u00f3n conjunta; y - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus gastos, incluyendo su participaci\u00f3n en los gastos incurridos conjuntamente. </span>Cuando una sociedad del Gru<span class=\"__1 _4\"></span>po realiza una transacci\u00f3n con una operaci\u00f3n conjunta en la que es un operador conjunto, <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>como una co<span class=\"__1 _4\"></span>mpra de <span class=\"__1 _4\"></span>activos, el <span class=\"__1 _7\"></span>Grupo no <span class=\"__1 _4\"></span>reconocer\u00e1 su <span class=\"__1 _4\"></span>participaci\u00f3n en<span class=\"__1 _4\"></span> las ganancias y p\u00e9rdidas hasta que revenda esos activos a un tercero. Tienen la <span class=\"__1 _21\"></span>consideraci\u00f3n de <span class=\"__1 _21\"></span>Uni\u00f3n Temporal <span class=\"__1 _21\"></span>de Empresas <span class=\"__1 _21\"></span>(UTEs), aquellas <span class=\"__1 _3\"></span>entidades <span class=\"__1 _3\"></span>sin <span class=\"__1 _3\"></span>personalidad jur\u00eddica <span class=\"__1 _17\"> </span>propia <span class=\"__1 _17\"> </span>mediante <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>establece <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>sistema <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>colaboraci\u00f3n <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>empresarios <span class=\"__1 _17\"> </span>por tiempo <span class=\"__1 _4\"></span>ci<span class=\"__1 _4\"></span>erto, <span class=\"__1 _4\"></span>determinado <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>indeterminado, <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desarrol<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>obra, <span class=\"__1 _4\"></span>servici<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>o suministro. <span class=\"__1 _3\"></span>Normalmente <span class=\"__1 _21\"></span>se utilizan <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _21\"></span>combinar <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>caracter\u00ed<span class=\"__1 _4\"></span>sticas <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>cios <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as<span class=\"__1 _3\"></span> UTEs <span class=\"__1 _4\"></span>haci<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>com\u00fan, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>objetivo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>obtener <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>mejor <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>raci\u00f3n <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>\u00e9cnica <span class=\"__1 _4\"></span>posible. <span class=\"__1 _7\"></span>Las <span class=\"__1 _4\"></span>UTEs<span class=\"__1 _4c\"> </span>tienen <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>general<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>consideraci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>sociedade<span class=\"__1 _3\"></span>s <span class=\"__1 _1f\"></span>independientes <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>actuaci\u00f3n <span class=\"__1 _1f\"></span>limitada, <span class=\"__1 _1f\"></span>dado que, a pesar de que pueda<span class=\"__1 _3\"></span>n adquirir compromisos en nombre propio, es<span class=\"__1 _3\"></span>tos suelen llevarse a cabo a trav\u00e9s de los socios en proporci\u00f3n a su participaci\u00f3n en las UTEs. Las particip<span class=\"__1 _4\"></span>aciones de los so<span class=\"__1 _4\"></span>cios en <span class=\"__1 _4\"></span>las UTEs dependen <span class=\"__1 _4\"></span>normalmente de su<span class=\"__1 _4\"></span> aportaci\u00f3n (cuantit<span class=\"__1 _4\"></span>ativa<span class=\"__1 _3\"></span> o cu<span class=\"__1 _4\"></span>alitativa) al<span class=\"__1 _4\"></span> proyecto, <span class=\"__1 _4\"></span>est\u00e1n <span class=\"__1 _4\"></span>limitadas a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>cometido <span class=\"__1 _4\"></span>y tien<span class=\"__1 _4\"></span>en inten<span class=\"__1 _4\"></span>ci\u00f3n de <span class=\"__1 _4\"></span>generar <span class=\"__1 _4\"></span>su result<span class=\"__1 _4\"></span>ado especifico <span class=\"__1 _7\"></span>exclusi<span class=\"__1 _4\"></span>vamente. <span class=\"__1 _7\"></span>Cada <span class=\"__1 _7\"></span>socio <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>respon<span class=\"__1 _4\"></span>sable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>jecutar <span class=\"__1 _7\"></span>sus <span class=\"__1 _1f\"></span>propias <span class=\"__1 _7\"></span>tareas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>propio beneficio. El <span class=\"__1 _2e\"> </span>hecho<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>no <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>socios <span class=\"__1 _2e\"> </span>act\u00fae <span class=\"__1 _23\"> </span>como <span class=\"__1 _2e\"> </span>gestor <span class=\"__1 _2e\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>proyecto <span class=\"__1 _2e\"> </span>no <span class=\"__1 _2e\"> </span>afecta <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>su <span class=\"__1 _2e\"> </span>po<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _2e\"> </span>o participaci\u00f3n <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>UTEs. <span class=\"__1 _29\"></span>Los <span class=\"__1 _21\"></span>socios <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>UTEs <span class=\"__1 _29\"></span>son <span class=\"__1 _21\"></span>responsables <span class=\"__1 _21\"></span>colectivos <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>aspectos <span class=\"__1 _21\"></span>t\u00e9cnicos, a <span class=\"__1 _4\"></span>pesar <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>existan <span class=\"__1 _4\"></span>clausulas <span class=\"__1 _7\"></span><span class=\"ff6\">pari <span class=\"__1 _4\"></span>passu</span> <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>impliquen u<span class=\"__1 _4\"></span>nas <span class=\"__1 _4\"></span>consecuencias <span class=\"__1 _4\"></span>espec\u00edficas <span class=\"__1 _7\"></span>para l<span class=\"__1 _4\"></span>as acciones correctas o incorrectas de cada socio<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>Normalmente <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tienen <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>ni <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _21\"></span>sobre <span class=\"__1 _3\"></span>una <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>independiente. <span class=\"__1 _21\"></span>L<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>actividad <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>ll<span class=\"__1 _4\"></span>eva <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>cabo durante <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>eriodo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>tiempo <span class=\"__1 _7\"></span>espec\u00edfico <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>ormalmente <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>imitado <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pl<span class=\"__1 _4\"></span>azo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>proyecto. Las <span class=\"__1 _3\"></span>UTEs <span class=\"__1 _3\"></span>pueden ser <span class=\"__1 _21\"></span>propietarias de <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>ertos <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>fijos <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>tilizados para <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>desarrollo <span class=\"__1 _3\"></span>de s<span class=\"__1 _3\"></span>u <span class=\"__1 _3\"></span>actividad. Aunque <span class=\"__1 _16\"> </span>generalmente <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>esto<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>casos <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>suelen <span class=\"__1 _2e\"> </span>adquirirse <span class=\"__1 _16\"> </span>para <span class=\"__1 _16\"> </span>su <span class=\"__1 _16\"> </span>util<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>forma conjunta <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>todos <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>cios <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>UTEs<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>periodo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>si<span class=\"__1 _4\"></span>milar <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>uraci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>proyect<span class=\"__1 _4\"></span>o, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>socios pueden establecer, pre<span class=\"__1 _4\"></span>vio acuerdo, la asignaci\u00f3n, cantidades <span class=\"__1 _4\"></span>y usos de los activos de<span class=\"__1 _4\"></span> las UTEs para finalizar el proyecto. Las <span class=\"__1 _4\"></span>UTEs <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>participa <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>son <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>estionadas por <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>comit\u00e9 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>recci\u00f3n <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _4\"></span>con id\u00e9ntica <span class=\"__1 _2e\"> </span>re<span class=\"__1 _4\"></span>presentaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _2e\"> </span>uno <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _23\"> </span>socios <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>UTEs <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _2e\"> </span>comit<span class=\"__1 _4\"></span>\u00e9 <span class=\"__1 _2e\"> </span>toma <span class=\"__1 _2e\"> </span>todas <span class=\"__1 _23\"> </span>las decisiones <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>tienen <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>impacto <span class=\"__1 _16\"> </span>significativo <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>\u00e9xito <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>dichas <span class=\"__1 _16\"> </span>UTEs. <span class=\"__1 _16\"> </span>Todas <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>decisiones requieren <span class=\"__1 _17\"> </span>consenso <span class=\"__1 _17\"> </span>entre <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>socios <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>comparten<span class=\"__1 _3\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>control, <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>manera <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>socios <span class=\"__1 _1f\"></span>en conjunto quienes tienen <span class=\"__1 _3\"></span>el poder para <span class=\"__1 _3\"></span>dirigir las actividades <span class=\"__1 _3\"></span>de las <span class=\"__1 _3\"></span>UTEs. Cada socio tiene <span class=\"__1 _3\"></span>derecho a<span class=\"__1 _4c\"> </span>os <span class=\"__1 _7\"></span>activos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _7\"></span>rela<span class=\"__1 _4\"></span>cionados <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>acuerdo. <span class=\"__1 _7\"></span>Por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _7\"></span>tanto, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>UTEs <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>consolidan <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el m\u00e9todo de integraci\u00f3n proporcional. La <span class=\"__1 _3\"></span>parte proporcional <span class=\"__1 _21\"></span>de las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>artidas de<span class=\"__1 _3\"></span>l Balance y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de la <span class=\"__1 _21\"></span>Cuen<span class=\"__1 _4\"></span>ta de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _21\"></span>gan<span class=\"__1 _4\"></span>ancias de <span class=\"__1 _21\"></span>las UTEs se integran en<span class=\"__1 _4\"></span> el Estado <span class=\"__1 _4\"></span>de situaci\u00f3n financiera<span class=\"__1 _4\"></span> consolidado y de<span class=\"__1 _4\"></span> la Cuenta de <span class=\"__1 _4\"></span>p\u00e9rdidas y ganancias consolidada de la Sociedad dominante apli<span class=\"__1 _4\"></span>cando lo es<span class=\"__1 _3\"></span>tablecido en NIIF 11.  A <span class=\"__1 _20\"> </span>3<span class=\"__1 _4\"></span>1 <span class=\"__1 _1a\"> </span>de  diciembre <span class=\"__1 _1a\"> </span>de  2<span class=\"__1 _3\"></span>02<span class=\"__1 _4\"></span>4 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>2<span class=\"lsa\">02</span>3, <span class=\"__1 _1a\"> </span>no  existen <span class=\"__1 _1a\"> </span>activos  y <span class=\"__1 _20\"> </span>pasivos<span class=\"__1 _4\"></span> <span class=\"__1 _1a\"> </span>contingentes  significativos correspondientes a la participaci\u00f3n del Grupo<span class=\"__1 _4\"></span> en las UTEs, <span class=\"__1 _3\"></span>adicion<span class=\"__1 _4\"></span>ales a los descritos en la Nota <span class=\"lsa\">28</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Operaciones conjuntas y Uni\u00f3n temporal de empresas </span></span>Una <span class=\"__1 _17\"> </span>operaci\u00f3n <span class=\"__1 _17\"> </span>conjunt<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>es <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>acuerdo <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _17\"> </span>medi<span class=\"__1 _4\"></span>ante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>cual <span class=\"__1 _17\"> </span>las <span class=\"__1 _2e\"> </span>partes <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>poseen <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>ntrol conjunto <span class=\"__1 _20\"> </span>del <span class=\"__1 _20\"> </span>acuerdo <span class=\"__1 _20\"> </span>tienen<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>derecho <span class=\"__1 _23\"> </span>a <span class=\"__1 _1a\"> </span>los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>obli<span class=\"__1 _4\"></span>gaciones <span class=\"__1 _23\"> </span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _20\"> </span>respecto <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>pasi<span class=\"__1 _4\"></span>vos,<span class=\"__1 _3\"></span> relacionados <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>acuerdo. <span class=\"__1 _7\"></span>Control <span class=\"__1 _7\"></span>conjunto <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>repart<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>control <span class=\"__1 _7\"></span>contractualmente <span class=\"__1 _4\"></span>deci<span class=\"__1 _4\"></span>dido,<span class=\"__1 _3\"></span> que <span class=\"__1 _7\"></span>existe <span class=\"__1 _4\"></span>solo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actividades <span class=\"__1 _4\"></span>relevantes <span class=\"__1 _7\"></span>requieren <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>consentimiento<span class=\"__1 _3\"></span> un\u00e1nime de las partes que comparten el control. Cuando una so<span class=\"__1 _4\"></span>ciedad del <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>lleva a cabo su<span class=\"__1 _4\"></span>s actividade<span class=\"__1 _4\"></span>s en el<span class=\"__1 _4\"></span> marco de o<span class=\"__1 _4\"></span>peraciones conjuntas, el <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>operador <span class=\"__1 _17\"> </span>conjunto <span class=\"__1 _16\"> </span>reconocer\u00e1 <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>relaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>o<span class=\"__1 _4\"></span>peraci\u00f3n conjunta: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus activos, incluyendo su participaci\u00f3n en los activos mantenidos conjuntamente;<span class=\"__1 _4\"></span> </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus pasivos, incluyendo su participaci\u00f3n en los pasivos incurridos conjuntamente; </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">su <span class=\"__1 _20\"> </span>participaci\u00f3n <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>ingresos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _23\"> </span>act<span class=\"__1 _4\"></span>ividades <span class=\"__1 _20\"> </span>ordinarias <span class=\"__1 _20\"> </span>procedentes <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>venta <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e<span class=\"__1 _3\"></span>l </span>producto que realiza la operaci\u00f3n conjunta; y - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">sus gastos, incluyendo su participaci\u00f3n en los gastos incurridos conjuntamente. </span>Cuando una sociedad del Gru<span class=\"__1 _4\"></span>po realiza una transacci\u00f3n con una operaci\u00f3n conjunta en la que es un operador conjunto, <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>como una co<span class=\"__1 _4\"></span>mpra de <span class=\"__1 _4\"></span>activos, el <span class=\"__1 _7\"></span>Grupo no <span class=\"__1 _4\"></span>reconocer\u00e1 su <span class=\"__1 _4\"></span>participaci\u00f3n en<span class=\"__1 _4\"></span> las ganancias y p\u00e9rdidas hasta que revenda esos activos a un tercero. Tienen la <span class=\"__1 _21\"></span>consideraci\u00f3n de <span class=\"__1 _21\"></span>Uni\u00f3n Temporal <span class=\"__1 _21\"></span>de Empresas <span class=\"__1 _21\"></span>(UTEs), aquellas <span class=\"__1 _3\"></span>entidades <span class=\"__1 _3\"></span>sin <span class=\"__1 _3\"></span>personalidad jur\u00eddica <span class=\"__1 _17\"> </span>propia <span class=\"__1 _17\"> </span>mediante <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>establece <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>sistema <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>colaboraci\u00f3n <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>empresarios <span class=\"__1 _17\"> </span>por tiempo <span class=\"__1 _4\"></span>ci<span class=\"__1 _4\"></span>erto, <span class=\"__1 _4\"></span>determinado <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>indeterminado, <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desarrol<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>obra, <span class=\"__1 _4\"></span>servici<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>o suministro. <span class=\"__1 _3\"></span>Normalmente <span class=\"__1 _21\"></span>se utilizan <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _21\"></span>combinar <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>caracter\u00ed<span class=\"__1 _4\"></span>sticas <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>cios <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as<span class=\"__1 _3\"></span> UTEs <span class=\"__1 _4\"></span>haci<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>com\u00fan, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>objetivo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>obtener <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>mejor <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>raci\u00f3n <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>\u00e9cnica <span class=\"__1 _4\"></span>posible. <span class=\"__1 _7\"></span>Las <span class=\"__1 _4\"></span>UTEs<span class=\"__1 _4c\"> </span>tienen <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>general<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>consideraci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>sociedade<span class=\"__1 _3\"></span>s <span class=\"__1 _1f\"></span>independientes <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>actuaci\u00f3n <span class=\"__1 _1f\"></span>limitada, <span class=\"__1 _1f\"></span>dado que, a pesar de que pueda<span class=\"__1 _3\"></span>n adquirir compromisos en nombre propio, es<span class=\"__1 _3\"></span>tos suelen llevarse a cabo a trav\u00e9s de los socios en proporci\u00f3n a su participaci\u00f3n en las UTEs. Las particip<span class=\"__1 _4\"></span>aciones de los so<span class=\"__1 _4\"></span>cios en <span class=\"__1 _4\"></span>las UTEs dependen <span class=\"__1 _4\"></span>normalmente de su<span class=\"__1 _4\"></span> aportaci\u00f3n (cuantit<span class=\"__1 _4\"></span>ativa<span class=\"__1 _3\"></span> o cu<span class=\"__1 _4\"></span>alitativa) al<span class=\"__1 _4\"></span> proyecto, <span class=\"__1 _4\"></span>est\u00e1n <span class=\"__1 _4\"></span>limitadas a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>cometido <span class=\"__1 _4\"></span>y tien<span class=\"__1 _4\"></span>en inten<span class=\"__1 _4\"></span>ci\u00f3n de <span class=\"__1 _4\"></span>generar <span class=\"__1 _4\"></span>su result<span class=\"__1 _4\"></span>ado especifico <span class=\"__1 _7\"></span>exclusi<span class=\"__1 _4\"></span>vamente. <span class=\"__1 _7\"></span>Cada <span class=\"__1 _7\"></span>socio <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>respon<span class=\"__1 _4\"></span>sable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>jecutar <span class=\"__1 _7\"></span>sus <span class=\"__1 _1f\"></span>propias <span class=\"__1 _7\"></span>tareas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>propio beneficio. El <span class=\"__1 _2e\"> </span>hecho<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>no <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>socios <span class=\"__1 _2e\"> </span>act\u00fae <span class=\"__1 _23\"> </span>como <span class=\"__1 _2e\"> </span>gestor <span class=\"__1 _2e\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>proyecto <span class=\"__1 _2e\"> </span>no <span class=\"__1 _2e\"> </span>afecta <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>su <span class=\"__1 _2e\"> </span>po<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _2e\"> </span>o participaci\u00f3n <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>UTEs. <span class=\"__1 _29\"></span>Los <span class=\"__1 _21\"></span>socios <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>UTEs <span class=\"__1 _29\"></span>son <span class=\"__1 _21\"></span>responsables <span class=\"__1 _21\"></span>colectivos <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>aspectos <span class=\"__1 _21\"></span>t\u00e9cnicos, a <span class=\"__1 _4\"></span>pesar <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>existan <span class=\"__1 _4\"></span>clausulas <span class=\"__1 _7\"></span><span class=\"ff6\">pari <span class=\"__1 _4\"></span>passu</span> <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>impliquen u<span class=\"__1 _4\"></span>nas <span class=\"__1 _4\"></span>consecuencias <span class=\"__1 _4\"></span>espec\u00edficas <span class=\"__1 _7\"></span>para l<span class=\"__1 _4\"></span>as acciones correctas o incorrectas de cada socio<span class=\"__1 _4c\"> </span>Normalmente <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tienen <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>ni <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _21\"></span>sobre <span class=\"__1 _3\"></span>una <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>independiente. <span class=\"__1 _21\"></span>L<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>actividad <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>ll<span class=\"__1 _4\"></span>eva <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>cabo durante <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>eriodo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>tiempo <span class=\"__1 _7\"></span>espec\u00edfico <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>ormalmente <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>imitado <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pl<span class=\"__1 _4\"></span>azo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>proyecto. Las <span class=\"__1 _3\"></span>UTEs <span class=\"__1 _3\"></span>pueden ser <span class=\"__1 _21\"></span>propietarias de <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>ertos <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>fijos <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>tilizados para <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>desarrollo <span class=\"__1 _3\"></span>de s<span class=\"__1 _3\"></span>u <span class=\"__1 _3\"></span>actividad. Aunque <span class=\"__1 _16\"> </span>generalmente <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>esto<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>casos <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>suelen <span class=\"__1 _2e\"> </span>adquirirse <span class=\"__1 _16\"> </span>para <span class=\"__1 _16\"> </span>su <span class=\"__1 _16\"> </span>util<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>forma conjunta <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>todos <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>cios <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>UTEs<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>periodo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>si<span class=\"__1 _4\"></span>milar <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>uraci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>proyect<span class=\"__1 _4\"></span>o, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>socios pueden establecer, pre<span class=\"__1 _4\"></span>vio acuerdo, la asignaci\u00f3n, cantidades <span class=\"__1 _4\"></span>y usos de los activos de<span class=\"__1 _4\"></span> las UTEs para finalizar el proyecto. Las <span class=\"__1 _4\"></span>UTEs <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>participa <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>son <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>estionadas por <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>comit\u00e9 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>recci\u00f3n <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _4\"></span>con id\u00e9ntica <span class=\"__1 _2e\"> </span>re<span class=\"__1 _4\"></span>presentaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>cada <span class=\"__1 _2e\"> </span>uno <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _23\"> </span>socios <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>UTEs <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _2e\"> </span>comit<span class=\"__1 _4\"></span>\u00e9 <span class=\"__1 _2e\"> </span>toma <span class=\"__1 _2e\"> </span>todas <span class=\"__1 _23\"> </span>las decisiones <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>tienen <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>impacto <span class=\"__1 _16\"> </span>significativo <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>\u00e9xito <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>dichas <span class=\"__1 _16\"> </span>UTEs. <span class=\"__1 _16\"> </span>Todas <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>decisiones requieren <span class=\"__1 _17\"> </span>consenso <span class=\"__1 _17\"> </span>entre <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>socios <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>comparten<span class=\"__1 _3\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>control, <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>manera <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>socios <span class=\"__1 _1f\"></span>en conjunto quienes tienen <span class=\"__1 _3\"></span>el poder para <span class=\"__1 _3\"></span>dirigir las actividades <span class=\"__1 _3\"></span>de las <span class=\"__1 _3\"></span>UTEs. Cada socio tiene <span class=\"__1 _3\"></span>derecho a<span class=\"__1 _4c\"> </span><span class=\"__1 _3\"></span> los <span class=\"__1 _7\"></span>activos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _7\"></span>rela<span class=\"__1 _4\"></span>cionados <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>acuerdo. <span class=\"__1 _7\"></span>Por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _7\"></span>tanto, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>UTEs <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>consolidan <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el m\u00e9todo de integraci\u00f3n proporcional. La <span class=\"__1 _3\"></span>parte proporcional <span class=\"__1 _21\"></span>de las <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>artidas de<span class=\"__1 _3\"></span>l Balance y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de la <span class=\"__1 _21\"></span>Cuen<span class=\"__1 _4\"></span>ta de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _21\"></span>gan<span class=\"__1 _4\"></span>ancias de <span class=\"__1 _21\"></span>las UTEs se integran en<span class=\"__1 _4\"></span> el Estado <span class=\"__1 _4\"></span>de situaci\u00f3n financiera<span class=\"__1 _4\"></span> consolidado y de<span class=\"__1 _4\"></span> la Cuenta de <span class=\"__1 _4\"></span>p\u00e9rdidas y ganancias consolidada de la Sociedad dominante apli<span class=\"__1 _4\"></span>cando lo es<span class=\"__1 _3\"></span>tablecido en NIIF 11.  A <span class=\"__1 _20\"> </span>3<span class=\"__1 _4\"></span>1 <span class=\"__1 _1a\"> </span>de  diciembre <span class=\"__1 _1a\"> </span>de  2<span class=\"__1 _3\"></span>02<span class=\"__1 _4\"></span>4 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>2<span class=\"lsa\">02</span>3, <span class=\"__1 _1a\"> </span>no  existen <span class=\"__1 _1a\"> </span>activos  y <span class=\"__1 _20\"> </span>pasivos<span class=\"__1 _4\"></span> <span class=\"__1 _1a\"> </span>contingentes  significativos correspondientes a la participaci\u00f3n del Grupo<span class=\"__1 _4\"></span> en las UTEs, <span class=\"__1 _3\"></span>adicion<span class=\"__1 _4\"></span>ales a los descritos en la Nota <span class=\"lsa\">28</span>. A <span class=\"ls0_1\">continuaci\u00f3n, se desglosan los datos de identificaci\u00f3n de l<span class=\"__1 _4\"></span>as operaciones conjuntas incluidas en el </span>per\u00edmetro de consolidaci\u00f3n: Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span>  Domicilio Actividad Operaciones c<span class=\"__1 _3\"></span>onjuntas: UTE Termocentro<span class=\"__1 _4\"></span> (*) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Dise\u00f1o, sumini<span class=\"__1 _4\"></span>stro, construcci\u00f3n <span class=\"__1 _4\"></span>y puesta en marcha de la CT<span class=\"__1 _4\"></span>CC Termocentro.<span class=\"__1 _4\"></span> UTE Telfers (*)<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Desarrollo de pr<span class=\"__1 _4\"></span>oyecto en Panam\u00e1.<span class=\"__1 _4\"></span> UTE DFOM-Mom<span class=\"__1 _4\"></span>presa (*) 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Desarrollo de pr<span class=\"__1 _4\"></span>oyecto en Colombi<span class=\"__1 _4\"></span>a UTE FMM <span class=\"ff8\">\u2013</span> MCAV M<span class=\"__1 _4\"></span>onfalcone <span class=\"__1 _4\"></span> 51%<span class=\"ls0_1\"> </span>Langreo Suministro, prefa<span class=\"__1 _4\"></span>bricaci\u00f3n y monta<span class=\"__1 _4\"></span>je de tuber\u00edas met\u00e1licas<span class=\"__1 _4\"></span> engomadas correspondiente<span class=\"__1 _4\"></span>s al proyecto de Desulfuraci\u00f3n de la<span class=\"__1 _4\"></span> CT Monfalcone.<span class=\"__1 _4\"></span> UTE DF <span class=\"ff8\">\u2013</span> TR Barran<span class=\"__1 _4\"></span>co II  50%<span class=\"ls0_1\"> </span>Gij\u00f3n Suministro llave<span class=\"__1 _4\"></span> en mano Ciclo <span class=\"__1 _4\"></span>Combinad<span class=\"__1 _4\"></span>o Barranco II. UTE CTCC Puente<span class=\"__1 _4\"></span>s  50%<span class=\"ls0_1\"> </span>Gij\u00f3n Suministro llave<span class=\"__1 _4\"></span> en mano CT Ci<span class=\"__1 _4\"></span>clo Combinado Puen<span class=\"__1 _4\"></span>tes. UTE CTCC Barcelona<span class=\"__1 _4\"></span>  50%<span class=\"ls0_1\"> </span>Madrid Construcci\u00f3n Ciclo<span class=\"__1 _4\"></span> Combinado Pue<span class=\"__1 _4\"></span>rto Barcelona.<span class=\"__1 _4c\"> </span>Sociedad % <span class=\"ls0_1\"> </span>Participaci\u00f3n<span class=\"__1 _3\"></span>  Domicilio Actividad UTE CT Bes\u00f3s V<span class=\"__1 _4\"></span> 50%<span class=\"ls0_1\"> </span>Madrid Obra civil para centr<span class=\"__1 _4\"></span>al de ci<span class=\"__1 _4\"></span>clos combinados. UTE Duro Felguera Ar<span class=\"__1 _4\"></span>gentina, S.A. <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> Fainser, S.A. (*)<span class=\"__1 _4c\"> </span>90%<span class=\"ls0_1\"> </span>Argentina<span class=\"__1 _4\"></span> Ingenier\u00ed<span class=\"__1 _4\"></span>a, suministro de equipos y materiales, monta<span class=\"__1 _4\"></span>je electromec\u00e1ni<span class=\"__1 _4\"></span>co, obras civiles y puesta<span class=\"__1 _4\"></span> en marcha de la C<span class=\"__1 _4\"></span>entral de Vuelta de Obliga<span class=\"__1 _4\"></span>do. UTE Abbey Etna <span class=\"__1 _4\"></span> 48,58% Langreo Dise\u00f1o, sumini<span class=\"__1 _4\"></span>stro e instalaci\u00f3n <span class=\"__1 _4\"></span>de l\u00ednea de tubos con sistema<span class=\"__1 _4\"></span> de cambio r\u00e1pid<span class=\"__1 _4\"></span>o avanzado en la <span class=\"__1 _4\"></span>planta de Rothrist.<span class=\"__1 _4\"></span> UTE As Pontes <span class=\"__1 _4\"></span> 65%<span class=\"ls0_1\"> </span>Langreo Transformaci\u00f3n, revi<span class=\"__1 _4\"></span>si\u00f3n y mejora<span class=\"__1 _4\"></span>s en la CT de Puentes de Garc\u00eda<span class=\"__1 _4\"></span> Rodr\u00edguez.<span class=\"__1 _4\"></span> UTE Somorrostro <span class=\"__1 _4\"></span> 33,33% Langreo Montaje Mec\u00e1ni<span class=\"__1 _4\"></span>co y pintura del pr<span class=\"__1 _4\"></span>oyecto ADI<span class=\"ls0_1\">-100 en la refiner\u00eda de Petr<span class=\"__1 _4\"></span>onor<span class=\"__1 _4\"></span>- Muskiz </span>(Vizcaya). UTE Hornos Cartagena<span class=\"__1 _4\"></span>  33,33% Langreo Ejecuci\u00f3n trabajos<span class=\"__1 _4\"></span> para el montaje<span class=\"__1 _4\"></span> mec\u00e1nico de los horn<span class=\"__1 _4\"></span>os de cocker y <span class=\"__1 _4\"></span>vac\u00edo y otros trabajos vario<span class=\"__1 _4\"></span>s de montaje correspondiente<span class=\"__1 _4\"></span>s al proyecto C10 Ampliaci\u00f3n de la re<span class=\"__1 _4\"></span>finer\u00eda Cartage<span class=\"__1 _4\"></span>na <span class=\"ff8\">\u2013</span> Repsol. UTE ATEFERM  33,33% Langreo Suministro y monta<span class=\"__1 _4\"></span>je de trabajos de<span class=\"__1 _4\"></span> aislamiento t\u00e9rmi<span class=\"__1 _4\"></span>co de la planta<span class=\"__1 _4\"></span> de regasificaci\u00f3n de Sagun<span class=\"__1 _4\"></span>to.  UTE FERESA-KA<span class=\"__1 _4\"></span>EFER-IMASA (UTE PETRONOR) 33,33% Oviedo Ejecuci\u00f3n de los trab<span class=\"__1 _4\"></span>ajos de aisla<span class=\"__1 _4\"></span>miento del bloque COCKE<span class=\"__1 _4\"></span>R para el proyecto A<span class=\"__1 _4\"></span>DI-<span class=\"ls9\">100 </span>en la refiner\u00eda de<span class=\"__1 _4\"></span> Petronor (Muskiz<span class=\"__1 _4\"></span>-Bilbao<span class=\"__1 _4\"></span>). UTE FB 301/2  38,42% Madrid Construcci\u00f3n y entr<span class=\"__1 _4\"></span>ega de dos tanque<span class=\"__1 _4\"></span>s de almacenamiento <span class=\"__1 _4\"></span>de gas licuado en<span class=\"__1 _4\"></span> la planta de Enagas en El Mu<span class=\"__1 _4\"></span>sel. Consorcio el Siti<span class=\"__1 _4\"></span>o (TGV-Y and <span class=\"ls29\">V </span>Ingenier\u00ed<span class=\"__1 _4\"></span>a) 70%<span class=\"ls0_1\"> </span>Venezue<span class=\"__1 _4\"></span>la Ingenier\u00ed<span class=\"__1 _4\"></span>a, Suministros Locales y construcci\u00f3n de la<span class=\"__1 _4\"></span> planta de Termoel\u00e9<span class=\"__1 _4\"></span>ctrica Termocentro. UTE Duro Felguera Ar<span class=\"__1 _4\"></span>gentina, S.A. <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> Masa Argentina,<span class=\"__1 _4\"></span> S.A. 51%<span class=\"ls0_1\"> </span>Argentina<span class=\"__1 _4\"></span> Ejecuci\u00f3n del \u201cContr<span class=\"__1 _4\"></span>ato PTV<span class=\"ff2_1\">-01<span class=\"__1 _4\"></span> </span>Rehabilitaci\u00f3n de<span class=\"__1 _4\"></span> unidades turbov<span class=\"__1 _4\"></span>apor de Endesa <span class=\"ff8\">Costanera\u201d.<span class=\"__1 _4\"></span></span> UTE New Chilca<span class=\"__1 _4\"></span> 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Ejecuci\u00f3n de las o<span class=\"__1 _4\"></span>bras de construcci\u00f3n <span class=\"__1 _4\"></span>de la Central T\u00e9rmica de<span class=\"__1 _4\"></span> Ciclo Combina<span class=\"__1 _4\"></span>do New Chilca. UTE DF-ELECNOR<span class=\"__1 _4\"></span> EMPALME II<span class=\"__1 _4\"></span> 50%<span class=\"ls0_1\"> </span>Madrid Realizaci\u00f3n de lo<span class=\"__1 _4\"></span>s suministros for\u00e1<span class=\"__1 _4\"></span>neos y prestaci\u00f3n de servici<span class=\"__1 _4\"></span>os de ingen<span class=\"__1 _4\"></span>ier\u00eda off-<span class=\"__1 _4c\"> </span>shore de la central<span class=\"__1 _4\"></span> de ciclo combin<span class=\"__1 _4\"></span>ado Empalme II, as\u00ed<span class=\"__1 _4\"></span> como las amplia<span class=\"__1 _4\"></span>ciones de obras y servicios c<span class=\"__1 _4\"></span>omplementarios<span class=\"__1 _4\"></span> y accesorios UTE DFOM NUCLEO<span class=\"__1 _4\"></span> KENIA I 100%<span class=\"ls0_1\"> </span>Gij\u00f3n Proyecto energy ac<span class=\"__1 _4\"></span>cess scale up pr<span class=\"__1 _4\"></span>ogram UTE F.D.B. ZEEBR<span class=\"__1 _4\"></span>UGGE 71,98% Madrid Ejecuci\u00f3n de las o<span class=\"__1 _4\"></span>bras del Proyect<span class=\"__1 _4\"></span>o EPC de ingenier\u00eda, compra,<span class=\"__1 _4\"></span> suministro, co<span class=\"__1 _4\"></span>nstrucci\u00f3n y puesta en marcha<span class=\"__1 _4\"></span> de la ampliaci<span class=\"__1 _4\"></span>\u00f3n (quinto tanque)<span class=\"__1 _4\"></span> de la Terminal de <span class=\"__1 _4\"></span>GNL en Zeebrugge UTE DF-IMASA ARCE<span class=\"__1 _4\"></span>LOR 50%<span class=\"ls0_1\"> </span>Gij\u00f3n Ingenier\u00ed<span class=\"__1 _4\"></span>a, fabricaci\u00f3n, su<span class=\"__1 _4\"></span>ministro, montaje y puesta en marcha<span class=\"__1 _4\"></span> del sistema de alimentaci\u00f3n y tran<span class=\"__1 _4\"></span>sporte CDRI/H<span class=\"__1 _4\"></span>BI y de ferros y fundentes al<span class=\"__1 _4\"></span> EAF de la Acer<span class=\"__1 _4\"></span>\u00eda LDG de ArcelorMittal<span class=\"__1 _4\"></span> en Gij\u00f3n.<span class=\"__1 _4\"></span> (*) operaciones<span class=\"__1 _3\"></span> conjunt<span class=\"__1 _3\"></span>as entre varias socieda<span class=\"__1 _3\"></span>des del G<span class=\"__1 _3\"></span>rupo Las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _4\"></span>anuales/estados <span class=\"__1 _4\"></span>financieros <span class=\"__1 _4\"></span>utilizados <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>proceso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>consolidaci\u00f3n <span class=\"__1 _4\"></span>son, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>todos <span class=\"__1 _4\"></span>los casos, los correspondientes al ejercicio anual terminado el 31 de diciembre de cada ejercicio<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointOperationsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3b\"> </span><span class=\"ff2_1\">Transacciones y participaciones no do<span class=\"__1 _4\"></span>minantes </span></span>El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>contabiliza <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>ransacciones <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>participaciones <span class=\"__1 _3\"></span>no dominantes <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _21\"></span>transaccione<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os propietarios <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>Grupo. <span class=\"__1 _21\"></span>En <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>comp<span class=\"__1 _4\"></span>ras <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>part<span class=\"__1 _4\"></span>icipaciones <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>domin<span class=\"__1 _4\"></span>antes, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>diferencia entre <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>abonada <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>correspondiente <span class=\"__1 _21\"></span>proporci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>importe <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>libro<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vos netos de <span class=\"__1 _3\"></span>la dependiente <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>registra en <span class=\"__1 _3\"></span>el patr<span class=\"__1 _3\"></span>imonio neto. <span class=\"__1 _3\"></span>Las gana<span class=\"__1 _3\"></span>ncias o <span class=\"__1 _3\"></span>p\u00e9rdidas por e<span class=\"__1 _3\"></span>najenaci\u00f3n de participaciones no dominantes tambi\u00e9n se reconocen igualmente en el patrimonio neto<span class=\"__1 _4c\"> </span>Las <span class=\"__1 _29\"></span>parti<span class=\"__1 _4\"></span>cipaciones <span class=\"__1 _29\"></span>no <span class=\"__1 _21\"></span>dominantes <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>presentan <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _29\"></span>neto <span class=\"__1 _21\"></span>consolidado <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>forma <span class=\"__1 _29\"></span>sep<span class=\"__1 _4\"></span>arada del <span class=\"__1 _22\"> </span>patrimonio  at<span class=\"__1 _4\"></span>ribuido  a <span class=\"__1 _22\"> </span>los <span class=\"__1 _22\"> </span>accionistas <span class=\"__1 _22\"> </span>de  la <span class=\"__1 _22\"> </span>Sociedad <span class=\"__1 _22\"> </span>dominante.  Las <span class=\"__1 _22\"> </span>participaciones <span class=\"__1 _22\"> </span>no dominantes <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>consolidados <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>(y <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>resultado <span class=\"__1 _7\"></span>global <span class=\"__1 _7\"></span>to<span class=\"__1 _4\"></span>tal <span class=\"__1 _7\"></span>consolidado del <span class=\"__1 _17\"> </span>ejercicio) <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>presentan <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>gualmente <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>forma <span class=\"__1 _1f\"></span>separada <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>cuenta <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>p\u00e9rdidas <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>ganancias consolidada (estado del resultado global consolidado). <span class=\"__1 _4\"></span> La <span class=\"__1 _7\"></span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>las <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>articipaciones <span class=\"__1 _1f\"></span>no <span class=\"__1 _7\"></span>dominantes <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>resultados <span class=\"__1 _1f\"></span>consolidados <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el ejercicio <span class=\"__1 _4\"></span>(el <span class=\"__1 _4\"></span>result<span class=\"__1 _4\"></span>ado global <span class=\"__1 _4\"></span>to<span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>consolidado <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio) <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>neto de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span>tidades <span class=\"__1 _1f\"></span>dependientes, <span class=\"__1 _1f\"></span>una <span class=\"__1 _17\"> </span>vez <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>nsiderados <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>ajuste<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>eli<span class=\"__1 _4\"></span>minaciones <span class=\"__1 _1f\"></span>d<span class=\"__1 _7\"></span>erivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la consolidaci\u00f3n, se determina a p<span class=\"__1 _4\"></span>artir de las participaciones en<span class=\"__1 _4\"></span> la propiedad al cierre del<span class=\"__1 _4\"></span> ejercicio, sin considerar <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>posible <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>conversi\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>voto <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>otenciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>una <span class=\"__1 _3\"></span>vez <span class=\"__1 _21\"></span>descontado el efecto de l<span class=\"__1 _3\"></span>os dividendos, <span class=\"__1 _3\"></span>acordados o <span class=\"__1 _3\"></span>no, de acciones <span class=\"__1 _3\"></span>preferentes con <span class=\"__1 _3\"></span>derechos acumulativos <span class=\"__1 _3\"></span>que se <span class=\"__1 _7\"></span>hayan <span class=\"__1 _7\"></span>clasificado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>neto. <span class=\"__1 _4\"></span>Sin<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>embargo, <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>participaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>las participaciones no <span class=\"__1 _4\"></span>dominantes se determina <span class=\"__1 _4\"></span>considerando el <span class=\"__1 _4\"></span>ejercicio eventual de de<span class=\"__1 _4\"></span>rechos de voto potenciales <span class=\"__1 _27\"> </span>y <span class=\"__1 _27\"> </span>otros <span class=\"__1 _28\"> </span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _28\"> </span>financieros <span class=\"__1 _27\"> </span>derivados <span class=\"__1 _27\"> </span>que, <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>sustancia, <span class=\"__1 _28\"> </span>o<span class=\"__1 _4\"></span>torgan <span class=\"__1 _28\"> </span>acceso actualmente a los rendimientos asociados con la propiedad en las entidades dependientes. El <span class=\"__1 _3\"></span>exceso de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>p\u00e9rdidas atribuibles <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>las participaciones <span class=\"__1 _3\"></span>no dom<span class=\"__1 _3\"></span>inantes genera<span class=\"__1 _3\"></span>das <span class=\"__1 _3\"></span>con anterioridad al 1 de<span class=\"__1 _4\"></span> enero de 2010, no imputables a <span class=\"__1 _4\"></span>las mismas por excede<span class=\"__1 _4\"></span>r el importe de su partici<span class=\"__1 _4\"></span>paci\u00f3n en el patrimonio <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>entidad <span class=\"__1 _1a\"> </span>dependiente, <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>registra <span class=\"__1 _20\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>u<span class=\"__1 _7\"></span>na <span class=\"__1 _20\"> </span>disminuci\u00f3n <span class=\"__1 _1a\"> </span>del <span class=\"__1 _1a\"> </span>patrimonio <span class=\"__1 _1a\"> </span>neto atribuible <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>accionistas <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>Sociedad <span class=\"__1 _17\"> </span>do<span class=\"__1 _4\"></span>minante, <span class=\"__1 _17\"> </span>excepto <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>aqu<span class=\"__1 _4\"></span>ellos <span class=\"__1 _17\"> </span>casos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>las participaciones <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>dominantes <span class=\"__1 _4\"></span>tengan <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _4\"></span>vinculante <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>asumir <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _4\"></span>parte <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>totalidad de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>tu<span class=\"__1 _4\"></span>vieran <span class=\"__1 _1f\"></span>capacidad <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>realizar <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>inversi\u00f3n <span class=\"__1 _1f\"></span>adicional <span class=\"__1 _1f\"></span>necesaria. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _1f\"></span>beneficios obtenidos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>rcicios <span class=\"__1 _7\"></span>posteriores <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>asignan <span class=\"__1 _7\"></span>al <span class=\"__1 _1f\"></span>patrimonio <span class=\"__1 _7\"></span>neto <span class=\"__1 _7\"></span>atribuible <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>accionistas <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la Sociedad <span class=\"__1 _7\"></span>dominante, <span class=\"__1 _7\"></span>hasta <span class=\"__1 _7\"></span>recuperar <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>absorbidas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>erio<span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"></span>contables anteriores correspondientes a las participaciones no dominantes. A <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>artir <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"></span>1 <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>enero <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>2010, <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>resultados <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>cada <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>mponente <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>otro <span class=\"__1 _17\"> </span>resultado <span class=\"__1 _1f\"></span>g<span class=\"__1 _4\"></span>lobal <span class=\"__1 _17\"> </span>se<span class=\"__1 _3\"></span> asignan <span class=\"__1 _2d\"> </span>al <span class=\"__1 _2d\"> </span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _2d\"> </span>neto <span class=\"__1 _2d\"> </span>atribuible <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2b\"> </span>los <span class=\"__1 _2d\"> </span>accionistas <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2b\"> </span>Sociedad <span class=\"__1 _2d\"> </span>dominante <span class=\"__1 _2d\"> </span>y <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2d\"> </span>las participaciones <span class=\"__1 _16\"> </span>no <span class=\"__1 _2e\"> </span>dominantes <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>proporci\u00f3n <span class=\"__1 _16\"> </span>a <span class=\"__1 _2e\"> </span>su <span class=\"__1 _16\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n, <span class=\"__1 _16\"> </span>aunque <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>sto <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>mplique <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>saldo deudor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>articipaciones <span class=\"__1 _21\"></span>no do<span class=\"__1 _3\"></span>minantes. <span class=\"__1 _21\"></span>L<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _21\"></span>suscri<span class=\"__1 _4\"></span>tos <span class=\"__1 _21\"></span>entre el Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _21\"></span>y las <span class=\"__1 _21\"></span>partici<span class=\"__1 _4\"></span>paciones no dominantes se reconocen como una transacci\u00f3n separada",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "g)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Conversi\u00f3n de estados financieros en<span class=\"__1 _4\"></span> moneda extranjera </span></span>Los <span class=\"__1 _7\"></span>estados <span class=\"__1 _4\"></span>financieros <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>entidades <span class=\"__1 _7\"></span>participadas <span class=\"__1 _4\"></span>cuya <span class=\"__1 _7\"></span>moneda <span class=\"__1 _7\"></span>funcional <span class=\"__1 _4\"></span>es <span class=\"__1 _1f\"></span>distinta <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>moneda<span class=\"__1 _3\"></span> de <span class=\"__1 _21\"></span>presentaci\u00f3n <span class=\"__1 _21\"></span>(el <span class=\"__1 _21\"></span>euro), <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _21\"></span>convertido <span class=\"__1 _29\"></span>util<span class=\"__1 _4\"></span>izando <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>procedimientos<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>descritos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>Nota <span class=\"__1 _21\"></span>2.4.c). Cuando <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>pierde <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>control <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>influenci<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>significativa <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>sociedad <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>mon<span class=\"__1 _4\"></span>eda <span class=\"__1 _4\"></span>funcional distinta <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>euro, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>diferenci<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>registradas <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>componente <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>neto,<span class=\"__1 _4c\"> </span>relacionadas con <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _3\"></span>sociedad, <span class=\"__1 _21\"></span>se reconocen <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la c<span class=\"__1 _3\"></span>uenta de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _21\"></span>gan<span class=\"__1 _4\"></span>ancias <span class=\"__1 _3\"></span>consolidadas en el mismo momento en que se reconoce el resultado derivado de la enajenaci\u00f3n<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Transacciones y saldos </span></span>Las transacciones <span class=\"__1 _4\"></span>en moneda extranjera se co<span class=\"__1 _4\"></span>nvierten a la moneda <span class=\"__1 _4\"></span>funcional utilizando los <span class=\"__1 _4\"></span>tipos de cambio vige<span class=\"__1 _4\"></span>ntes en las <span class=\"__1 _4\"></span>fechas de las <span class=\"__1 _4\"></span>transacciones<span class=\"__1 _4\"></span> o de<span class=\"__1 _4\"></span> las val<span class=\"__1 _4\"></span>oraciones en<span class=\"__1 _4\"></span> el caso de <span class=\"__1 _4\"></span>partidas qu<span class=\"__1 _4\"></span>e se <span class=\"__1 _16\"> </span>h<span class=\"__1 _4\"></span>ayan <span class=\"__1 _16\"> </span>vuelto <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>valorar. <span class=\"__1 _16\"> </span>Las <span class=\"__1 _2e\"> </span>p\u00e9rdidas <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>ganancias <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>moneda <span class=\"__1 _2e\"> </span>extranjera <span class=\"__1 _16\"> </span>que <span class=\"__1 _2e\"> </span>resultan <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la liquidaci\u00f3n de estas transacciones y de la conversi<span class=\"__1 _3\"></span>\u00f3n a los tipos de cambio de c<span class=\"__1 _3\"></span>ierre de los activos y<span class=\"__1 _3\"></span> pasivos <span class=\"__1 _7\"></span>mo<span class=\"__1 _4\"></span>netarios <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>enominados <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>moneda <span class=\"__1 _1f\"></span>extranjera <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>reconocen <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _17\"> </span>cuenta <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>y<span class=\"__1 _4c\"> </span>ganancias <span class=\"__1 _7\"></span>consolidada, <span class=\"__1 _7\"></span>excepto <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>difieren <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _4\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cob<span class=\"__1 _3\"></span>erturas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>flujos <span class=\"__1 _7\"></span>de efectivo cualificadas y las coberturas de inversiones netas cualificadas Las p\u00e9rd<span class=\"__1 _4\"></span>idas y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>diferencias d<span class=\"__1 _4\"></span>e cambio<span class=\"__1 _4\"></span> rel<span class=\"__1 _4\"></span>ativas a p<span class=\"__1 _4\"></span>r\u00e9stamos y<span class=\"__1 _4\"></span> efe<span class=\"__1 _4\"></span>ctivo y <span class=\"__1 _4\"></span>equivalentes al ef<span class=\"__1 _3\"></span>ectivo se <span class=\"__1 _3\"></span>presentan <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la cuenta <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>p\u00e9rdidas y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>gananci<span class=\"__1 _4\"></span>as consolidada <span class=\"ff8\">en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>l\u00ednea de <span class=\"__1 _21\"></span>\u201c<span class=\"ff2_1\">Di<span class=\"__1 _4\"></span>ferencias </span></span>de cambio<span class=\"ff8\">\u201d. </span> Las diferencias de conversi\u00f3n sobre<span class=\"__1 _4\"></span> partidas no monetarias, tales como instrumentos de patrimonio mantenidos <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>razonable <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>resultado<span class=\"__1 _4\"></span>s, <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>y<span class=\"__1 _3\"></span> ganancias <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _7\"></span>como <span class=\"__1 _4\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>ganan<span class=\"__1 _4\"></span>cia <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable. <span class=\"__1 _4\"></span>Las <span class=\"__1 _7\"></span>diferencias <span class=\"__1 _7\"></span>de conversi\u00f3n <span class=\"__1 _4\"></span>sobre partid<span class=\"__1 _4\"></span>as no <span class=\"__1 _4\"></span>monetarias, tales <span class=\"__1 _4\"></span>como i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _4\"></span>de pat<span class=\"__1 _4\"></span>rimonio clasi<span class=\"__1 _4\"></span>ficados como activos financieros disponibles para la venta, se incluyen en <span class=\"__1 _4\"></span>el otro resultado integral consolidado<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">E<span class=\"__1 _3\"></span>ntidades del Grupo </span></span>Los <span class=\"__1 _4\"></span>resultado<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>estado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>financiera <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>odas <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>tienen <span class=\"__1 _4\"></span>una moneda <span class=\"__1 _21\"></span>funcional <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>ferente <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>mon<span class=\"__1 _4\"></span>eda <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>presentaci\u00f3n <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>vierten <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>mo<span class=\"__1 _4\"></span>neda <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>presentaci\u00f3n como sigue: (i)<span class=\"ff4\"> <span class=\"__1 _2a\"> </span></span>Los <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _4\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>cada <span class=\"__1 _7\"></span>estado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>sit<span class=\"__1 _4\"></span>uaci\u00f3n <span class=\"__1 _7\"></span>financiera <span class=\"__1 _7\"></span>presentado <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>convi<span class=\"__1 _4\"></span>erten <span class=\"__1 _4\"></span>al tipo de cambio de cierre en la fecha del balance; (ii)<span class=\"ff4\"> <span class=\"__1 _3c\"> </span></span>Los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>cada <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _7\"></span><span class=\"ls11\">y <span class=\"__1 _7\"></span></span>el <span class=\"__1 _7\"></span>estado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>y gastos <span class=\"__1 _1f\"></span>reconocidos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>patrimonio <span class=\"__1 _1f\"></span>neto <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>convierten<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>tipos <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>cambio <span class=\"__1 _1f\"></span>medios <span class=\"__1 _17\"> </span><span class=\"ls2c\">a </span>menos <span class=\"__1 _4\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _4\"></span>esta <span class=\"__1 _4\"></span>med<span class=\"__1 _4\"></span>ia <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>aproximaci\u00f3n <span class=\"__1 _4\"></span>razon<span class=\"__1 _4\"></span>able <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>efecto <span class=\"__1 _4\"></span>acumulativo <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los tipos <span class=\"__1 _1f\"></span>exi<span class=\"__1 _4\"></span>stentes <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>las <span class=\"__1 _1f\"></span>fechas <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>ransacci\u00f3n, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>cuyo <span class=\"__1 _17\"> </span>caso <span class=\"__1 _1f\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>ingresos <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _17\"></span>se convierten a la fecha de las transacciones y (iii)<span class=\"ff4\"> <span class=\"__1 _2b\"> </span></span>Todas <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>diferencias <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>cambio <span class=\"__1 _3\"></span>resultantes <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>reconocen en <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>estado <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>ingresos <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>gastos reconocidos en el patrimonio neto consolidado.<span class=\"__1 _4\"></span>  Adicionalmente, l<span class=\"__1 _4\"></span>as diferencias <span class=\"__1 _4\"></span>de cambio <span class=\"__1 _4\"></span>surgidas en <span class=\"__1 _4\"></span>una partida <span class=\"__1 _4\"></span>monetaria que <span class=\"__1 _4\"></span>forme parte <span class=\"__1 _4\"></span>de la inversi\u00f3n neta en un negocio se reconocer\u00e1n inicialmente en otro res<span class=\"__1 _3\"></span>ultado integral<span class=\"__1 _4\"></span>. Cuando <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>produce <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>disposici\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>un <span class=\"__1 _16\"> </span>negocio <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>extranjero, <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>importe <span class=\"__1 _16\"> </span>acumulado <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>las diferencias <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambi<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>relacionadas <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>negocio <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>extranjero, <span class=\"__1 _7\"></span>reconocidas <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>otro <span class=\"__1 _7\"></span>result<span class=\"__1 _4\"></span>ado integral <span class=\"__1 _4\"></span>y acumu<span class=\"__1 _4\"></span>ladas en<span class=\"__1 _4\"></span> un <span class=\"__1 _4\"></span>componente separado<span class=\"__1 _4\"></span> del<span class=\"__1 _4\"></span> patri<span class=\"__1 _4\"></span>monio, s<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>reclasifican <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>al resultado cuando se reconozca la ganancia o p\u00e9rdida de la disposici\u00f3n. Antes <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>euro<span class=\"__1 _4\"></span>s, <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>ados <span class=\"__1 _4\"></span>financieros <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>soci<span class=\"__1 _4\"></span>edades <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>cuya <span class=\"__1 _4\"></span>moneda funcional es la <span class=\"__1 _3\"></span>de una econom\u00eda h<span class=\"__1 _3\"></span>iperinflacionaria se ajustan por <span class=\"__1 _3\"></span>la inflaci\u00f3n seg\u00fan <span class=\"__1 _3\"></span>el procedimiento descrito en el p\u00e1rrafo siguiente. Una vez reexpresada<span class=\"__1 _3\"></span>s, todas las partidas de los estados financieros son co<span class=\"__1 _3\"></span>nvertidas a <span class=\"__1 _21\"></span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>aplicando <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>tipo de <span class=\"__1 _3\"></span>cambio <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>cierre. <span class=\"__1 _3\"></span>Las <span class=\"__1 _3\"></span>cifras <span class=\"__1 _3\"></span>correspondientes a <span class=\"__1 _21\"></span>periodos anteriores, que se presentan a efectos comparativos, <span class=\"__1 _3\"></span>no son modificadas.<span class=\"__1 _4\"></span> Para <span class=\"__1 _7\"></span>determin<span class=\"__1 _4\"></span>ar <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>existencia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>hip<span class=\"__1 _4\"></span>erinflaci\u00f3n, <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>eval\u00faa <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>caracter\u00edsticas <span class=\"__1 _7\"></span>cualitativas <span class=\"__1 _1f\"></span>del entorno econ\u00f3mico, as\u00ed como la evoluci\u00f3n de las tasas de inflaci\u00f3n en los \u00faltimos tres a\u00f1os. Los <span class=\"__1 _4\"></span>estados <span class=\"__1 _4\"></span>finan<span class=\"__1 _4\"></span>cieros <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>sociedades <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>cuya <span class=\"__1 _4\"></span>moneda <span class=\"__1 _4\"></span>funci<span class=\"__1 _4\"></span>onal <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>conom\u00eda hiperinflacionaria, <span class=\"__1 _16\"> </span>se <span class=\"__1 _2e\"> </span>reexpresan <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>t\u00e9rminos <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>unidad <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>medida <span class=\"__1 _2e\"> </span>corriente <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>fecha <span class=\"__1 _16\"> </span>del balance. Si la fecha <span class=\"__1 _3\"></span>de cierre de <span class=\"__1 _3\"></span>los estados financieros de <span class=\"__1 _3\"></span>las sociedades consolidadas es <span class=\"__1 _3\"></span>diferente a la <span class=\"__1 _3\"></span>de la Sociedad, \u00e9stos se ajustan a la unidad de medida corriente en la fecha del balance de la Sociedad.<span class=\"__1 _4c\"> </span>Los <span class=\"__1 _1f\"></span>resultados <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>situ<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _1f\"></span>financiera <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>nego<span class=\"__1 _4\"></span>cios <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>extran<span class=\"__1 _4\"></span>jero <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>Grupo, <span class=\"__1 _1f\"></span>cuya <span class=\"__1 _1f\"></span>moneda<span class=\"__1 _3\"></span> funcional <span class=\"__1 _7\"></span>es <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>moneda <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>econom\u00eda <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>iperinflacionaria <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>convierten <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>euros <span class=\"__1 _7\"></span>como <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span>gue:(NIC 21.42) \u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1\">Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _21\"></span>y pasivos, <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>cluyendo <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>fondo <span class=\"__1 _21\"></span>de comercio <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>ajustes <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>netos <span class=\"__1 _3\"></span>derivados </span></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>adqu<span class=\"__1 _4\"></span>isici\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>negocios, <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>artidas <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>patrimon<span class=\"__1 _4\"></span>io <span class=\"__1 _1f\"></span>neto, <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _1f\"></span>e <span class=\"__1 _1f\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _1f\"></span>de efectivo, se convierten al tipo de cambio de cierre en la fecha del bal<span class=\"__1 _4\"></span>ance m\u00e1s reciente;<span class=\"ff3_1\"> </span>\u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1\">Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>saldos <span class=\"__1 _17\"> </span>comparativos <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>presentaron <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _17\"> </span>consolidadas <span class=\"__1 _1f\"></span>del </span></span>ejercicio anterior <span class=\"__1 _21\"></span>y no <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>ajustan por <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>variaciones <span class=\"__1 _3\"></span>posteriores <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se ha<span class=\"__1 _3\"></span>n prod<span class=\"__1 _3\"></span>ucido en <span class=\"__1 _21\"></span>el nivel de precios o en los tipos de cambio. El efect<span class=\"__1 _3\"></span>o del ajuste sobre los saldos del ejercicio anterior se reconoce como <span class=\"__1 _4\"></span>una reserva de revalo<span class=\"__1 _4\"></span>rizaci\u00f3n en o<span class=\"__1 _4\"></span>tro resultado gl<span class=\"__1 _4\"></span>obal/diferencias de conversi\u00f3n en otro resultado global/reservas en patrimonio neto.<span class=\"ff3_1\"> </span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Econom\u00edas hipe<span class=\"__1 _4\"></span>rinflacionarias </span></span>Calificaci\u00f3n de Argentina como pa\u00ed<span class=\"__1 _4\"></span>s hiperinflacionario La eco<span class=\"__1 _4\"></span>nom\u00eda argentina <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>considera h<span class=\"__1 _4\"></span>iperinflacionaria desde <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ejercicio 2018<span class=\"__1 _7\"></span><span class=\"ls18\">. </span>En l<span class=\"__1 _4\"></span>a medi<span class=\"__1 _4\"></span>da en<span class=\"__1 _4\"></span> que esta <span class=\"__1 _29\"></span>fil<span class=\"__1 _4\"></span>ial <span class=\"__1 _29\"></span>ya <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>cumple <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>definici\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>n<span class=\"__1 _4\"></span>egocio, <span class=\"__1 _29\"></span>no <span class=\"__1 _21\"></span>tiene <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>tanto <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vidad <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>actual<span class=\"__1 _4\"></span>idad, <span class=\"__1 _29\"></span>tampoco existe un plan <span class=\"__1 _3\"></span>para reiniciar <span class=\"__1 _3\"></span>las actividades en el <span class=\"__1 _3\"></span>futuro previsible y <span class=\"__1 _3\"></span>la filial tan solo se <span class=\"__1 _3\"></span>mantiene por motivos fiscales o mercantiles, se ha producido la liquidaci\u00f3n en sustancia o el <span class=\"__1 _3\"></span>abandono de esta, lo que ha <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mplicado la <span class=\"__1 _3\"></span>reclasificaci\u00f3n <span class=\"__1 _3\"></span>total de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>importes <span class=\"__1 _3\"></span>diferidos en <span class=\"__1 _3\"></span>otro <span class=\"__1 _3\"></span>resultado <span class=\"__1 _3\"></span>global a <span class=\"__1 _21\"></span>la cuenta de resultados <span class=\"__1 _3\"></span>(v\u00e9ase <span class=\"__1 _3\"></span>nota 2.1.2.c). <span class=\"__1 _21\"></span>Teni<span class=\"__1 _4\"></span>endo en <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _3\"></span>lo <span class=\"__1 _3\"></span>anterior, dado que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a filial argentina <span class=\"__1 _3\"></span><span class=\"ls16\">no <span class=\"__1 _21\"></span><span class=\"lsa\">es<span class=\"ls0_1\"> </span></span></span>una entidad aut\u00f3noma, la moneda funcional es la misma que la Sociedad Dominante<span class=\"__1 _4\"></span>. Calificaci\u00f3n de Venezuela como pa\u00eds hiperinflacionario El <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>siderado <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>situaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>econom\u00eda <span class=\"__1 _4\"></span>hiperinflacion<span class=\"__1 _4\"></span>ari<span class=\"__1 _4\"></span>a, <span class=\"__1 _4\"></span>respecto <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>participaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>en la <span class=\"__1 _4\"></span>fil<span class=\"__1 _4\"></span>ial <span class=\"__1 _4\"></span>Turbogeneradores <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Venezuel<span class=\"__1 _4\"></span>a, <span class=\"__1 _4\"></span>C.A., <span class=\"__1 _4\"></span>sie<span class=\"__1 _4\"></span>ndo <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>saldos <span class=\"__1 _7\"></span>vivos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciemb<span class=\"__1 _4\"></span>re <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>y 2023, <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>volumen <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3 <span class=\"__1 _7\"></span>irrelevante, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el impacto no ha sido significativo<span class=\"__1 _4c\"> </span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "2.3.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">Cl<span class=\"__1 _4\"></span>asificaci\u00f3n corriente y no corriente  </span>El Grupo <span class=\"__1 _4\"></span>presenta lo<span class=\"__1 _4\"></span>s activos y pasivos <span class=\"__1 _4\"></span>corrientes <span class=\"__1 _4\"></span>de acuerdo <span class=\"__1 _4\"></span>con el curso <span class=\"__1 _4\"></span>normal de l<span class=\"__1 _4\"></span>a explotaci\u00f3n de la <span class=\"__1 _21\"></span>empresa.  <span class=\"__1 _21\"></span>As\u00ed, los <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>se clasifican <span class=\"__1 _3\"></span>como <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>rrientes s<span class=\"__1 _3\"></span>i <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>espera <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>sean <span class=\"__1 _3\"></span>realizados en un periodo inferior a 12 <span class=\"__1 _3\"></span>meses despu\u00e9s de la fecha <span class=\"__1 _3\"></span>del <span class=\"__1 _4\"></span>Estado de situaci\u00f3n financiera. Los saldos de clientes y obra ejecutada pendi<span class=\"__1 _4\"></span>ente de certificar u otro<span class=\"__1 _4\"></span>s activos financieros vinculados al ciclo de explotaci\u00f3n <span class=\"__1 _7\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>existir <span class=\"__1 _7\"></span>una <span class=\"__1 _1f\"></span>disputa <span class=\"__1 _7\"></span>entre <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>cli<span class=\"__1 _4\"></span>ente <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>bro <span class=\"__1 _7\"></span>podr\u00eda <span class=\"__1 _7\"></span>supe<span class=\"__1 _4\"></span>rar <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>12 meses, <span class=\"__1 _16\"> </span>se <span class=\"__1 _2e\"> </span>clasi<span class=\"__1 _4\"></span>fican <span class=\"__1 _16\"> </span>como <span class=\"__1 _2e\"> </span>corrientes <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>ndependientemente <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>su <span class=\"__1 _16\"> </span>pe<span class=\"__1 _4\"></span>riodo <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>realizaci\u00f3n <span class=\"__1 _2e\"> </span>sea superior <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>a\u00f1o<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>medida <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsidera <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>forman <span class=\"__1 _21\"></span>parte<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>ciclo <span class=\"__1 _21\"></span>normal <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>explotaci<span class=\"__1 _4\"></span>\u00f3n del <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>independe<span class=\"__1 _3\"></span>ncia <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>ven<span class=\"__1 _4\"></span>cimiento. <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>En<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ntrario, <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>clasifican <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>no corrientes. <span class=\"__1 _3\"></span>Los <span class=\"__1 _29\"></span>mi<span class=\"__1 _4\"></span>smo <span class=\"__1 _21\"></span>sucede <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _21\"></span>vinculados <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>actividad <span class=\"__1 _21\"></span>que se <span class=\"__1 _29\"></span>clasifican <span class=\"__1 _3\"></span>como <span class=\"__1 _21\"></span>pasivos<span class=\"__1 _4c\"> </span>corrientes. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>corrientes <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>vencimiento <span class=\"__1 _1f\"></span>estimado <span class=\"__1 _1f\"></span>superior <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>doce <span class=\"__1 _17\"> </span>meses, pe<span class=\"ls2b\">ro<span class=\"ls0_1\"> clasificados como corrientes, son los siguientes: </span></span>Miles de euros 31.12.24 31.12.23 Clientes y obra ejecutada pendiente de certificar, ne<span class=\"__1 _3\"></span>to de deterioro en su caso y Saldos con AA.PP. 40.129 48.005 Total activos corrientes 40.129<span class=\"ls0_1\"> </span>48.005<span class=\"ls0_1\"> </span>Acreedores comerciales y otras cuentas a pagar 33.962 3.386 Provisiones para riesgos y de garant\u00eda 152.460 155.668 Total pasivos corrientes 186.422<span class=\"ls0_1\"> </span>159.054<span class=\"ls0_1\"> </span>De <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>IAS <span class=\"__1 _4\"></span>1, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _4\"></span>clasifica <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>pasivo <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>corriente <span class=\"__1 _4\"></span>cuando <span class=\"__1 _4\"></span>a) <span class=\"__1 _4\"></span>espera <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> se <span class=\"__1 _7\"></span>liquide<span class=\"__1 _3\"></span> en <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>ciclo <span class=\"__1 _1f\"></span>normal <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>operaciones, <span class=\"__1 _1f\"></span>b) <span class=\"__1 _17\"> </span>lo <span class=\"__1 _17\"> </span>mantiene <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>prop\u00f3sito <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>hacer <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>peraciones <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>el mismo, <span class=\"__1 _3\"></span>c) <span class=\"__1 _21\"></span>ti<span class=\"__1 _4\"></span>ene <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _21\"></span>dentro <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>per\u00edodo <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>12 <span class=\"__1 _3\"></span>meses <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>contar desde <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>cierre <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>ejercicio, d) <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tiene <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>derecho <span class=\"__1 _21\"></span>al fi<span class=\"__1 _3\"></span>nal <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>per\u00edodo <span class=\"__1 _21\"></span>a d<span class=\"__1 _3\"></span>iferir <span class=\"ls2c\">su</span> <span class=\"__1 _21\"></span>pago<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>por lo <span class=\"__1 _21\"></span>menos <span class=\"__1 _3\"></span>12 <span class=\"__1 _21\"></span>meses <span class=\"__1 _3\"></span>despu\u00e9s <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>cierre. En <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>resto <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>casos, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>lo <span class=\"__1 _4\"></span>cl<span class=\"__1 _4\"></span>asifica <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>corrie<span class=\"__1 _4\"></span>nte. <span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Con <span class=\"__1 _4\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span><span class=\"lsa\">30 <span class=\"ls19\">de <span class=\"__1 _4\"></span></span></span>abri<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>4, <span class=\"__1 _4\"></span>el Grupo ha <span class=\"__1 _21\"></span>obtenido<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>la dispensa <span class=\"__1 _3\"></span>del cumplimiento <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> las <span class=\"__1 _21\"></span>rati<span class=\"__1 _4\"></span>os <span class=\"__1 _3\"></span>financieras <span class=\"ls2d\">de<span class=\"ls2\">l <span class=\"__1 _3\"></span><span class=\"ls0_1\">contrato <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>fin<span class=\"__1 _4\"></span>anciaci\u00f3n </span></span></span>sujeto al <span class=\"__1 _4\"></span>cumplimiento de ratios financier<span class=\"__1 _4\"></span>a<span class=\"ls1a\">s </span>a 31 de dici<span class=\"__1 _4\"></span>embre de 2024 (Nota 3.c), raz\u00f3n <span class=\"__1 _4\"></span>por la que la <span class=\"__1 _23\"> </span>totalid<span class=\"__1 _4\"></span>ad <span class=\"__1 _2e\"> </span>de <span class=\"__1 _20\"> </span>las <span class=\"__1 _23\"> </span>l\u00ed<span class=\"__1 _4\"></span>neas <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>fin<span class=\"__1 _4\"></span>anciaci\u00f3n <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>cumpl\u00ed<span class=\"__1 _4\"></span>an <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>condi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _20\"> </span>requerir <span class=\"__1 _23\"> </span>su <span class=\"__1 _23\"> </span>venci<span class=\"__1 _4\"></span>miento anticipado",
   "dimensions": {
    "concept": "duro:DescripcionDeLaPoliticaContableParaLaClasificacionCorrienteVersusNoCorriente",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Econom\u00edas hipe<span class=\"__1 _4\"></span>rinflacionarias </span></span>Calificaci\u00f3n de Argentina como pa\u00ed<span class=\"__1 _4\"></span>s hiperinflacionario La eco<span class=\"__1 _4\"></span>nom\u00eda argentina <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>considera h<span class=\"__1 _4\"></span>iperinflacionaria desde <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ejercicio 2018<span class=\"__1 _7\"></span><span class=\"ls18\">. </span>En l<span class=\"__1 _4\"></span>a medi<span class=\"__1 _4\"></span>da en<span class=\"__1 _4\"></span> que esta <span class=\"__1 _29\"></span>fil<span class=\"__1 _4\"></span>ial <span class=\"__1 _29\"></span>ya <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>cumple <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>definici\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>n<span class=\"__1 _4\"></span>egocio, <span class=\"__1 _29\"></span>no <span class=\"__1 _21\"></span>tiene <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>tanto <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vidad <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>actual<span class=\"__1 _4\"></span>idad, <span class=\"__1 _29\"></span>tampoco existe un plan <span class=\"__1 _3\"></span>para reiniciar <span class=\"__1 _3\"></span>las actividades en el <span class=\"__1 _3\"></span>futuro previsible y <span class=\"__1 _3\"></span>la filial tan solo se <span class=\"__1 _3\"></span>mantiene por motivos fiscales o mercantiles, se ha producido la liquidaci\u00f3n en sustancia o el <span class=\"__1 _3\"></span>abandono de esta, lo que ha <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mplicado la <span class=\"__1 _3\"></span>reclasificaci\u00f3n <span class=\"__1 _3\"></span>total de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>importes <span class=\"__1 _3\"></span>diferidos en <span class=\"__1 _3\"></span>otro <span class=\"__1 _3\"></span>resultado <span class=\"__1 _3\"></span>global a <span class=\"__1 _21\"></span>la cuenta de resultados <span class=\"__1 _3\"></span>(v\u00e9ase <span class=\"__1 _3\"></span>nota 2.1.2.c). <span class=\"__1 _21\"></span>Teni<span class=\"__1 _4\"></span>endo en <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _3\"></span>lo <span class=\"__1 _3\"></span>anterior, dado que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a filial argentina <span class=\"__1 _3\"></span><span class=\"ls16\">no <span class=\"__1 _21\"></span><span class=\"lsa\">es<span class=\"ls0_1\"> </span></span></span>una entidad aut\u00f3noma, la moneda funcional es la misma que la Sociedad Dominante<span class=\"__1 _4\"></span>. Calificaci\u00f3n de Venezuela como pa\u00eds hiperinflacionario El <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>siderado <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>situaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>econom\u00eda <span class=\"__1 _4\"></span>hiperinflacion<span class=\"__1 _4\"></span>ari<span class=\"__1 _4\"></span>a, <span class=\"__1 _4\"></span>respecto <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>participaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>en la <span class=\"__1 _4\"></span>fil<span class=\"__1 _4\"></span>ial <span class=\"__1 _4\"></span>Turbogeneradores <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Venezuel<span class=\"__1 _4\"></span>a, <span class=\"__1 _4\"></span>C.A., <span class=\"__1 _4\"></span>sie<span class=\"__1 _4\"></span>ndo <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>saldos <span class=\"__1 _7\"></span>vivos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciemb<span class=\"__1 _4\"></span>re <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>y 2023, <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>volumen <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>3 <span class=\"__1 _7\"></span>irrelevante, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el impacto no ha sido significativo<span class=\"__1 _4c\"> </span>25.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">R<span class=\"__1 _4\"></span>esultado financiero  </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Ingres<span class=\"__1 _3\"></span>os fi<span class=\"__1 _3\"></span>nancier<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>or: \u2013<span class=\"ff2_1\"> Intereses financieros/dividendos </span>432<span class=\"ls0_1\"> </span>402<span class=\"ls0_1\"> </span>\u2013<span class=\"ff2_1\"> Otros ingresos financieros (Nota 2.4.d y Nota 13) </span>1.014 1.752 1.446 2.154 - Gastos financieros y gastos asimilados (11.600) (6.517) - Variaci\u00f3n valor razonable de instrumentos financieros  3.256 (<span class=\"lsa\">28</span>) -Resultado por diferencias de cambio (Neto) 4.287 (1.774) (4.057) (8.319) Total resultado financiero neto (2.611) (6.165) Los  ingresos  financieros  en  los  ejercicios  2024  <span class=\"ls11\">y  <span class=\"lsa\">202</span></span>3  incluyen  los  i<span class=\"__1 _3\"></span>ntereses  generados  por imposiciones de efectivo a corto plazo. La <span class=\"__1 _7\"></span>Variaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>instrumentos <span class=\"__1 _7\"></span>financ<span class=\"__1 _3\"></span>ieros <span class=\"__1 _1f\"></span>corresponde <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>el valor de la Obligaciones convertibles Clase \u201cA\u201d y Clase \u201cC\u201d <span class=\"ff2_1\">(Notas 4.3, <span class=\"lsa\">10</span> <span class=\"ls11\">y </span>17<span class=\"ls3\">.a</span>).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "2.5.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">I<span class=\"__1 _4\"></span>nmovilizado intangible </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Fondo de comercio  </span></span>El <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>come<span class=\"__1 _4\"></span>rcio su<span class=\"__1 _4\"></span>rge en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>adquisici\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>ependientes <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>ejercicios <span class=\"__1 _4\"></span>anteriores <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>represen<span class=\"__1 _4\"></span>ta el <span class=\"__1 _4\"></span>exceso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>contraprestaci\u00f3n <span class=\"__1 _4\"></span>transferida, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte de <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>alquier <span class=\"__1 _4\"></span>participaci\u00f3n <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>dominante <span class=\"__1 _4\"></span>en la <span class=\"__1 _21\"></span>adquiri<span class=\"__1 _4\"></span>da <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>fecha <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>adquisici\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>cualquier <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>articipaci\u00f3n <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>patrimonio previa <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>adquirida <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _7\"></span>netos <span class=\"__1 _7\"></span>identificables <span class=\"__1 _7\"></span>adqui<span class=\"__1 _4\"></span>ridos. <span class=\"__1 _7\"></span>Si <span class=\"__1 _7\"></span>el total <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>traprestaci\u00f3n <span class=\"__1 _4\"></span>transferida, <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>domin<span class=\"__1 _4\"></span>ante reconocida <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>participaci\u00f3n previamente <span class=\"__1 _7\"></span>mantenida <span class=\"__1 _4\"></span>valorada <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>menor <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>activos netos de l<span class=\"__1 _4\"></span>a dependiente adquirida, en el <span class=\"__1 _4\"></span>caso de una adquisici\u00f3n en co<span class=\"__1 _4\"></span>ndiciones muy ventajosas, la diferencia se reconoce directamente en la cuenta de p\u00e9rdidas y ganancias consolidada. A <span class=\"__1 _4\"></span>efectos <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>llevar <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>pruebas <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>deterioro<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adquirido en <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mbinaci\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cada<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>idades <span class=\"__1 _4\"></span>ge<span class=\"__1 _4\"></span>neradoras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectivo, <span class=\"__1 _7\"></span>o Grupos de unid<span class=\"__1 _4\"></span>ades generadoras de efectivo, que se espera que se benefici<span class=\"__1 _4\"></span>en de las sinergias de la combinaci\u00f3n. Cada <span class=\"__1 _3\"></span>unidad o Grupo de <span class=\"__1 _3\"></span>unidades a <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>se asigna <span class=\"__1 _3\"></span>el fondo d<span class=\"__1 _3\"></span>e comercio <span class=\"__1 _3\"></span>representa el <span class=\"__1 _4\"></span>nivel m\u00e1s <span class=\"__1 _4\"></span>bajo <span class=\"__1 _4\"></span>dentro <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>entidad <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cual se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>el fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio a <span class=\"__1 _4\"></span>efectos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>gesti\u00f3n interna. <span class=\"__1 _4\"></span>El <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>comer<span class=\"__1 _3\"></span>cio <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>nivel <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>segmento <span class=\"__1 _4\"></span>operativo. <span class=\"__1 _7\"></span>Al <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>ejercicios 2024 y 2023 no existen fondos de comercio en el Grupo.<span class=\"__1 _4c\"> </span>Las revision<span class=\"__1 _4\"></span>es de las <span class=\"__1 _4\"></span>p\u00e9rdidas por det<span class=\"__1 _4\"></span>erioro del <span class=\"__1 _4\"></span>valor del fondo<span class=\"__1 _4\"></span> de comercio se <span class=\"__1 _4\"></span>realizan an<span class=\"__1 _4\"></span>ualmente o <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>frecuencia <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>cesos <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>circunst<span class=\"__1 _4\"></span>ancias <span class=\"__1 _4\"></span>indican <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>potencial <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _7\"></span>por deterioro. <span class=\"__1 _29\"></span>El <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>libros <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>UGE <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>tiene <span class=\"__1 _29\"></span>el <span class=\"__1 _3\"></span>fondo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>comercio <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>compara <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>imp<span class=\"__1 _4\"></span>orte recuperable, <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>es <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>uso <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _21\"></span>men<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>costes <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>ta, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>mayor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>estos<span class=\"__1 _4c\"> </span>importes. <span class=\"__1 _28\"> </span>Cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _28\"> </span>p\u00e9rdida <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>deterioro<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>se <span class=\"__1 _28\"> </span>re<span class=\"__1 _4\"></span>conoce <span class=\"__1 _28\"> </span>inmediatamente <span class=\"__1 _27\"> </span>como <span class=\"__1 _28\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _28\"> </span>gasto <span class=\"__1 _27\"> </span>y posteriormente no se revierte.<span class=\"__1 _4c\"> </span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _8\"> </span><span class=\"ff2_1 fs3_1\">Programas inform\u00e1ticos </span></span>Las <span class=\"__1 _7\"></span>licencias <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>programas <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nform\u00e1ticos <span class=\"__1 _7\"></span>adquiridas <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>capi<span class=\"__1 _4\"></span>talizan <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>b<span class=\"__1 _4\"></span>ase <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>costes <span class=\"__1 _7\"></span>en que se ha incurrido para adquirirlas y prepararlas para usar el programa espec\u00edf<span class=\"__1 _3\"></span>ico.<span class=\"__1 _4\"></span> Los <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _23\"> </span>asociados <span class=\"__1 _2e\"> </span>al <span class=\"__1 _2e\"> </span>manteni<span class=\"__1 _4\"></span>miento <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>programas <span class=\"__1 _2e\"> </span>inform\u00e1ti<span class=\"__1 _4\"></span>cos <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>reconocen <span class=\"__1 _2e\"> </span>como <span class=\"__1 _23\"> </span>gasto <span class=\"__1 _2e\"> </span>a medida que se incurre en los mismos.  Los <span class=\"__1 _1f\"></span>costes <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>irectamente <span class=\"__1 _1f\"></span>atribuibles <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>capi<span class=\"__1 _4\"></span>talizan <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>programas <span class=\"__1 _1f\"></span>in<span class=\"__1 _4\"></span>form\u00e1ticos incluyen <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>personal <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>desarrolla <span class=\"__1 _21\"></span>dichos <span class=\"__1 _21\"></span>programas <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>porcentaje <span class=\"__1 _29\"></span>adecu<span class=\"__1 _4\"></span>ado <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>gastos generales. Los <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>cumplan <span class=\"__1 _4\"></span>estos <span class=\"__1 _4\"></span>criterios <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconocer\u00e1n <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>gasto e<span class=\"__1 _4\"></span>n el <span class=\"__1 _4\"></span>mome<span class=\"__1 _4\"></span>nto en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>que se <span class=\"__1 _3\"></span>incurran. <span class=\"__1 _21\"></span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>sembolsos <span class=\"__1 _21\"></span>sobre un <span class=\"__1 _21\"></span>inmovili<span class=\"__1 _4\"></span>zado <span class=\"__1 _21\"></span>intangible reconocidos <span class=\"__1 _21\"></span>inicialmente como <span class=\"__1 _21\"></span>gastos del ejercicio no se reconocer\u00e1n posteriormente como inmoviliza<span class=\"__1 _4\"></span>dos intangibles. Los costes <span class=\"__1 _4\"></span>de desarrollo de programas inform\u00e1ticos reconoci<span class=\"__1 _4\"></span>dos como activos se amorti<span class=\"__1 _4\"></span>zan durante sus vidas <span class=\"__1 _3\"></span>\u00fatiles estimadas <span class=\"__1 _3\"></span>(no superan <span class=\"__1 _3\"></span>los tres a<span class=\"__1 _3\"></span>\u00f1os), <span class=\"__1 _3\"></span>con excepci\u00f3n d<span class=\"__1 _3\"></span>el ERP, <span class=\"__1 _3\"></span>que el Gru<span class=\"__1 _4\"></span>po amort<span class=\"__1 _3\"></span>iza en <span class=\"__1 _4\"></span>ocho <span class=\"__1 _4\"></span>a\u00f1os <span class=\"__1 _4\"></span>dada <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>relevancia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi\u00f3n <span class=\"__1 _4\"></span>acometida e<span class=\"__1 _4\"></span>n eje<span class=\"__1 _4\"></span>rcicios <span class=\"__1 _4\"></span>anteriores, y <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>vida \u00fatil claramente superior a tres a\u00f1os. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Costes de desarrollo </span></span>Los <span class=\"__1 _7\"></span>gastos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>desarrollo <span class=\"__1 _7\"></span>directamente <span class=\"__1 _4\"></span>atri<span class=\"__1 _4\"></span>buibles <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>se\u00f1o <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>realizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>pruebas <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>programas inform\u00e1ticos <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>sean <span class=\"__1 _16\"> </span>identificables <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>\u00fanicos <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>susceptibles <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>ser <span class=\"__1 _16\"> </span>co<span class=\"__1 _4\"></span>ntrolados <span class=\"__1 _17\"> </span>por <span class=\"__1 _16\"> </span>el <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _16\"> </span>se reconocen como inmovilizados intangibles, cuando se cumplen las siguientes condiciones:<span class=\"__1 _4c\"> </span> a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1\">T\u00e9cnicamente, <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>posible <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>mpletar <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>producci\u00f3n <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>movilizado <span class=\"__1 _17\"> </span>intangible <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>forma <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>e </span></span>pueda estar disponible para su utilizaci\u00f3n o su venta; b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">La <span class=\"__1 _4\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>ti<span class=\"__1 _4\"></span>ene <span class=\"__1 _4\"></span>intenci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>complet<span class=\"__1 _4\"></span>ar e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>inmovilizado <span class=\"__1 _4\"></span>intangible <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cuesti\u00f3n, <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>usarlo <span class=\"__1 _4\"></span>o </span></span>venderlo;  c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _25\"> </span><span class=\"ff2_1\">La entidad tiene capacidad para utilizar o vender el inmovilizado intangible; </span></span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">Se <span class=\"__1 _2e\"> </span>puede <span class=\"__1 _23\"> </span>demostrar <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>forma <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>movilizado <span class=\"__1 _2e\"> </span>intangible <span class=\"__1 _2e\"> </span>vaya <span class=\"__1 _2e\"> </span>a <span class=\"__1 _23\"> </span>generar <span class=\"__1 _23\"> </span>probables </span></span>beneficios econ\u00f3micos en el futuro;  e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">Existe<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>disponibilidad <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>adecuados <span class=\"__1 _20\"> </span>re<span class=\"__1 _4\"></span>cursos <span class=\"__1 _23\"> </span>t\u00e9cnicos, <span class=\"__1 _20\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _23\"> </span>o <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>otro<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>tipo, <span class=\"__1 _20\"> </span>para </span></span>completar el desarrollo y para utilizar o vender el inmovilizado intangible; y<span class=\"__1 _4\"></span> f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _31\"> </span><span class=\"ff2_1\">El <span class=\"__1 _1f\"></span>desembol<span class=\"__1 _4\"></span>so <span class=\"__1 _1f\"></span>atribuible <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>nmovilizado <span class=\"__1 _1f\"></span>intangi<span class=\"__1 _4\"></span>ble <span class=\"__1 _1f\"></span>durante <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>sarrollo <span class=\"__1 _1f\"></span>puede <span class=\"__1 _1f\"></span>valorarse <span class=\"__1 _17\"> </span>de </span></span>forma fiable. Los costes <span class=\"__1 _4\"></span>de desarrollo con u<span class=\"__1 _4\"></span>na vida \u00fatil<span class=\"__1 _4\"></span> finita que<span class=\"__1 _4\"></span> se capitalizan se <span class=\"__1 _4\"></span>amortizan desde e<span class=\"__1 _4\"></span>l inicio de<span class=\"__1 _4\"></span> la producci\u00f3n <span class=\"__1 _21\"></span>come<span class=\"__1 _4\"></span>rcial <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>producto <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>manera <span class=\"__1 _21\"></span>line<span class=\"__1 _4\"></span>al <span class=\"__1 _21\"></span>durante <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>per\u00edodo <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>espera <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>generen entradas de flujos netos de efectivo. Los <span class=\"__1 _1f\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>desarrollo <span class=\"__1 _1f\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>re\u00fanen <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>requisitos <span class=\"__1 _1f\"></span>anterio<span class=\"__1 _4\"></span>res <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reco<span class=\"__1 _4\"></span>nocen <span class=\"__1 _1f\"></span>como <span class=\"__1 _17\"> </span>gasto <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>la cuenta de p\u00e9rdidas y ganancias consolidada en el ejercicio en que se incurren. Los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>investigaci\u00f3n <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>registran <span class=\"__1 _21\"></span>directamente <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>resu<span class=\"__1 _4\"></span>ltados <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>jercicio<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ncurren<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Fondo de comercio  </span></span>El <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>come<span class=\"__1 _4\"></span>rcio su<span class=\"__1 _4\"></span>rge en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>adquisici\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>ependientes <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>ejercicios <span class=\"__1 _4\"></span>anteriores <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>represen<span class=\"__1 _4\"></span>ta el <span class=\"__1 _4\"></span>exceso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>contraprestaci\u00f3n <span class=\"__1 _4\"></span>transferida, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte de <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>alquier <span class=\"__1 _4\"></span>participaci\u00f3n <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>dominante <span class=\"__1 _4\"></span>en la <span class=\"__1 _21\"></span>adquiri<span class=\"__1 _4\"></span>da <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>fecha <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>adquisici\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>cualquier <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>articipaci\u00f3n <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>patrimonio previa <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>adquirida <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _7\"></span>netos <span class=\"__1 _7\"></span>identificables <span class=\"__1 _7\"></span>adqui<span class=\"__1 _4\"></span>ridos. <span class=\"__1 _7\"></span>Si <span class=\"__1 _7\"></span>el total <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>traprestaci\u00f3n <span class=\"__1 _4\"></span>transferida, <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>domin<span class=\"__1 _4\"></span>ante reconocida <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>participaci\u00f3n previamente <span class=\"__1 _7\"></span>mantenida <span class=\"__1 _4\"></span>valorada <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>menor <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>activos netos de l<span class=\"__1 _4\"></span>a dependiente adquirida, en el <span class=\"__1 _4\"></span>caso de una adquisici\u00f3n en co<span class=\"__1 _4\"></span>ndiciones muy ventajosas, la diferencia se reconoce directamente en la cuenta de p\u00e9rdidas y ganancias consolidada. A <span class=\"__1 _4\"></span>efectos <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>llevar <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>pruebas <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>deterioro<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adquirido en <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mbinaci\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cada<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>idades <span class=\"__1 _4\"></span>ge<span class=\"__1 _4\"></span>neradoras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectivo, <span class=\"__1 _7\"></span>o Grupos de unid<span class=\"__1 _4\"></span>ades generadoras de efectivo, que se espera que se benefici<span class=\"__1 _4\"></span>en de las sinergias de la combinaci\u00f3n. Cada <span class=\"__1 _3\"></span>unidad o Grupo de <span class=\"__1 _3\"></span>unidades a <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>se asigna <span class=\"__1 _3\"></span>el fondo d<span class=\"__1 _3\"></span>e comercio <span class=\"__1 _3\"></span>representa el <span class=\"__1 _4\"></span>nivel m\u00e1s <span class=\"__1 _4\"></span>bajo <span class=\"__1 _4\"></span>dentro <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>entidad <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cual se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>el fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio a <span class=\"__1 _4\"></span>efectos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>gesti\u00f3n interna. <span class=\"__1 _4\"></span>El <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>comer<span class=\"__1 _3\"></span>cio <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>nivel <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>segmento <span class=\"__1 _4\"></span>operativo. <span class=\"__1 _7\"></span>Al <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>ejercicios 2024 y 2023 no existen fondos de comercio en el Grupo.<span class=\"__1 _4c\"> </span>Las revision<span class=\"__1 _4\"></span>es de las <span class=\"__1 _4\"></span>p\u00e9rdidas por det<span class=\"__1 _4\"></span>erioro del <span class=\"__1 _4\"></span>valor del fondo<span class=\"__1 _4\"></span> de comercio se <span class=\"__1 _4\"></span>realizan an<span class=\"__1 _4\"></span>ualmente o <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>frecuencia <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>cesos <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>circunst<span class=\"__1 _4\"></span>ancias <span class=\"__1 _4\"></span>indican <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>potencial <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _7\"></span>por deterioro. <span class=\"__1 _29\"></span>El <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>libros <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>UGE <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>tiene <span class=\"__1 _29\"></span>el <span class=\"__1 _3\"></span>fondo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>comercio <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>compara <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>imp<span class=\"__1 _4\"></span>orte recuperable, <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>es <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>uso <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _21\"></span>men<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>costes <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>ta, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>mayor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>estos<span class=\"__1 _4c\"> </span>importes. <span class=\"__1 _28\"> </span>Cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _28\"> </span>p\u00e9rdida <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>deterioro<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>se <span class=\"__1 _28\"> </span>re<span class=\"__1 _4\"></span>conoce <span class=\"__1 _28\"> </span>inmediatamente <span class=\"__1 _27\"> </span>como <span class=\"__1 _28\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _28\"> </span>gasto <span class=\"__1 _27\"> </span>y posteriormente no se revierte.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "A <span class=\"__1 _4\"></span>efectos <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>llevar <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>pruebas <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>deterioro<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adquirido en <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mbinaci\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cada<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>idades <span class=\"__1 _4\"></span>ge<span class=\"__1 _4\"></span>neradoras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectivo, <span class=\"__1 _7\"></span>o Grupos de unid<span class=\"__1 _4\"></span>ades generadoras de efectivo, que se espera que se benefici<span class=\"__1 _4\"></span>en de las sinergias de la combinaci\u00f3n. Cada <span class=\"__1 _3\"></span>unidad o Grupo de <span class=\"__1 _3\"></span>unidades a <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>se asigna <span class=\"__1 _3\"></span>el fondo d<span class=\"__1 _3\"></span>e comercio <span class=\"__1 _3\"></span>representa el <span class=\"__1 _4\"></span>nivel m\u00e1s <span class=\"__1 _4\"></span>bajo <span class=\"__1 _4\"></span>dentro <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>entidad <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cual se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>el fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio a <span class=\"__1 _4\"></span>efectos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>gesti\u00f3n interna. <span class=\"__1 _4\"></span>El <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>comer<span class=\"__1 _3\"></span>cio <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>nivel <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>segmento <span class=\"__1 _4\"></span>operativo. <span class=\"__1 _7\"></span>Al <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>ejercicios 2024 y 2023 no existen fondos de comercio en el Grupo.<span class=\"__1 _4c\"> </span>Las revision<span class=\"__1 _4\"></span>es de las <span class=\"__1 _4\"></span>p\u00e9rdidas por det<span class=\"__1 _4\"></span>erioro del <span class=\"__1 _4\"></span>valor del fondo<span class=\"__1 _4\"></span> de comercio se <span class=\"__1 _4\"></span>realizan an<span class=\"__1 _4\"></span>ualmente o <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>frecuencia <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>cesos <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>circunst<span class=\"__1 _4\"></span>ancias <span class=\"__1 _4\"></span>indican <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>potencial <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _7\"></span>por deterioro. <span class=\"__1 _29\"></span>El <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>libros <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>UGE <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>tiene <span class=\"__1 _29\"></span>el <span class=\"__1 _3\"></span>fondo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>comercio <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>compara <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>imp<span class=\"__1 _4\"></span>orte recuperable, <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>es <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>uso <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _21\"></span>men<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>costes <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>ta, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>mayor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>estos<span class=\"__1 _4c\"> </span>importes. <span class=\"__1 _28\"> </span>Cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _28\"> </span>p\u00e9rdida <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>deterioro<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>se <span class=\"__1 _28\"> </span>re<span class=\"__1 _4\"></span>conoce <span class=\"__1 _28\"> </span>inmediatamente <span class=\"__1 _27\"> </span>como <span class=\"__1 _28\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _28\"> </span>gasto <span class=\"__1 _27\"> </span>y posteriormente no se revierte.<span class=\"__1 _4c\"> </span>2.9.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">P\u00e9rd<span class=\"__1 _4\"></span>idas por deterioro de valor de los activos no financieros </span>En <span class=\"__1 _3\"></span>cada <span class=\"__1 _3\"></span>cierre el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>revisa <span class=\"__1 _3\"></span>los activos <span class=\"__1 _3\"></span>sujetos <span class=\"__1 _21\"></span>a amortizaci\u00f3n para <span class=\"__1 _21\"></span>verificar si <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>xiste <span class=\"__1 _3\"></span>alg\u00fan s<span class=\"__1 _3\"></span>uceso o cambi<span class=\"__1 _4\"></span>o en<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>circunstancias qu<span class=\"__1 _4\"></span>e indi<span class=\"__1 _4\"></span>que que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe en <span class=\"__1 _4\"></span>libros <span class=\"__1 _4\"></span>puede <span class=\"__1 _4\"></span>no ser <span class=\"__1 _4\"></span>recuperable <span class=\"__1 _7\"></span>y, <span class=\"__1 _4\"></span>en caso <span class=\"__1 _20\"> </span>de  q<span class=\"__1 _3\"></span>ue <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>h<span class=\"__1 _4\"></span>ubiera, <span class=\"__1 _20\"> </span>comprueba, <span class=\"__1 _20\"> </span>mediante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _20\"> </span>denominado<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>\u201ctest <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro\u201d, <span class=\"__1 _20\"> </span>la  p<span class=\"__1 _3\"></span>osible<span class=\"__1 _4c\"> </span>existencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>reduzcan <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>cuperable <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>dichos <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>importe inferior al de su valor en libros. El <span class=\"__1 _17\"> </span>importe <span class=\"__1 _17\"> </span>recuperable <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>determina <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>mayor <span class=\"__1 _1f\"></span>importe <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _17\"> </span>menos <span class=\"__1 _17\"> </span>los costes de venta y el valor en uso.  Los <span class=\"__1 _17\"> </span>valore<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>uso <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>cal<span class=\"__1 _4\"></span>culan <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _17\"> </span>cada <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>nidad <span class=\"__1 _17\"> </span>gen<span class=\"__1 _4\"></span>eradora <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>fectivo, <span class=\"__1 _17\"> </span>si <span class=\"__1 _16\"> </span>bien <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>caso <span class=\"__1 _17\"> </span>de inmovilizaciones materiales,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>siempre que sea <span class=\"__1 _3\"></span>posible, <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>c\u00e1lculos de <span class=\"__1 _3\"></span>deterioro <span class=\"__1 _21\"></span>se efect\u00faan <span class=\"__1 _3\"></span>elemento a elemento, de forma individualizada. Para <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>determinaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _17\"> </span>industriales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Duro <span class=\"__1 _1f\"></span>Felguera <span class=\"__1 _1f\"></span>Cald<span class=\"__1 _4\"></span>erer\u00eda<span class=\"__1 _3\"></span> Pesada<span class=\"ls18\">, </span>S.<span class=\"__1 _4\"></span>A.U. y<span class=\"__1 _4\"></span> para <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos<span class=\"__1 _4\"></span> i<span class=\"__1 _4\"></span>nmobiliarios <span class=\"__1 _4\"></span>principalmente d<span class=\"__1 _4\"></span>ispuestos por <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera, S.A. <span class=\"__1 _4\"></span>y Duro <span class=\"__1 _21\"></span>Felguera <span class=\"__1 _21\"></span>Investment, <span class=\"__1 _29\"></span>S.A.U.<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>utili<span class=\"__1 _4\"></span>za <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>asaciones <span class=\"__1 _29\"></span>reali<span class=\"__1 _4\"></span>zadas <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>expertos i<span class=\"__1 _3\"></span>ndependientes (Nota 4). En <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>caso<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>deba <span class=\"__1 _21\"></span>reconocer una <span class=\"__1 _21\"></span>p\u00e9rdida <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>det<span class=\"__1 _4\"></span>erioro <span class=\"__1 _21\"></span>de u<span class=\"__1 _3\"></span>na <span class=\"__1 _3\"></span>unidad <span class=\"__1 _21\"></span>generadora <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>efectivo<span class=\"__1 _3\"></span> a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>hubiese <span class=\"__1 _4\"></span>asign<span class=\"__1 _4\"></span>ado <span class=\"__1 _4\"></span>todo <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>parte <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>Fondo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>Comercio, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reduce <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>primer <span class=\"__1 _7\"></span>lugar <span class=\"__1 _4\"></span>el valor <span class=\"__1 _17\"> </span>contable <span class=\"__1 _16\"> </span>del <span class=\"__1 _17\"> </span>Fondo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Comercio <span class=\"__1 _16\"> </span>correspondiente <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>dich<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>unidad. <span class=\"__1 _17\"> </span>Si<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>deterioro <span class=\"__1 _16\"> </span>supera <span class=\"__1 _17\"> </span>el importe <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>\u00e9ste, <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>segundo <span class=\"__1 _7\"></span>lugar, <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reduce, <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>roporci\u00f3n <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable, <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>resto <span class=\"__1 _1f\"></span>de activos de <span class=\"__1 _4\"></span>la unidad gene<span class=\"__1 _4\"></span>radora de efectivo, hasta el <span class=\"__1 _4\"></span>l\u00edmite del<span class=\"__1 _4\"></span> mayor valor entre l<span class=\"__1 _4\"></span>os siguientes: su valor razonable menos los costes de venta, su valor en uso y cero. Cuando una <span class=\"__1 _3\"></span>p\u00e9rdida por <span class=\"__1 _3\"></span>deterioro d<span class=\"__1 _3\"></span>e valor <span class=\"__1 _3\"></span>revierte po<span class=\"__1 _3\"></span>steriormente (circunstancia <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o permitida <span class=\"__1 _3\"></span>en el caso espec\u00edfico <span class=\"__1 _3\"></span>del Fondo <span class=\"__1 _3\"></span>de Comercio), el <span class=\"__1 _3\"></span>importe en <span class=\"__1 _3\"></span>libros del act<span class=\"__1 _3\"></span>ivo o de <span class=\"__1 _3\"></span>la unidad g<span class=\"__1 _3\"></span>eneradora de<span class=\"__1 _3\"></span> efectivo <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncrementa <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>estimaci\u00f3n <span class=\"__1 _4\"></span>revisada <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>recuperable, <span class=\"__1 _7\"></span>pero <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>modo <span class=\"__1 _7\"></span>que<span class=\"__1 _3\"></span> el <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _4\"></span>incrementado <span class=\"__1 _4\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>supere <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>habr\u00eda <span class=\"__1 _4\"></span>determinado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>no<span class=\"__1 _4c\"> </span>haberse <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>nin<span class=\"__1 _4\"></span>guna <span class=\"__1 _4\"></span>p\u00e9rdi<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>ant<span class=\"__1 _4\"></span>eriores. <span class=\"__1 _4\"></span>Di<span class=\"__1 _4\"></span>cha <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>una p\u00e9rdida por deterioro de valor se reconoce como ingreso<span class=\"__1 _4c\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "A <span class=\"__1 _4\"></span>efectos <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>llevar <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>cabo <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>pruebas <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>deterioro<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adquirido en <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mbinaci\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egocios <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cada<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>idades <span class=\"__1 _4\"></span>ge<span class=\"__1 _4\"></span>neradoras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectivo, <span class=\"__1 _7\"></span>o Grupos de unid<span class=\"__1 _4\"></span>ades generadoras de efectivo, que se espera que se benefici<span class=\"__1 _4\"></span>en de las sinergias de la combinaci\u00f3n. Cada <span class=\"__1 _3\"></span>unidad o Grupo de <span class=\"__1 _3\"></span>unidades a <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>se asigna <span class=\"__1 _3\"></span>el fondo d<span class=\"__1 _3\"></span>e comercio <span class=\"__1 _3\"></span>representa el <span class=\"__1 _4\"></span>nivel m\u00e1s <span class=\"__1 _4\"></span>bajo <span class=\"__1 _4\"></span>dentro <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>entidad <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cual se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>el fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>comercio a <span class=\"__1 _4\"></span>efectos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>gesti\u00f3n interna. <span class=\"__1 _4\"></span>El <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>comer<span class=\"__1 _3\"></span>cio <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>controla <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>nivel <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>segmento <span class=\"__1 _4\"></span>operativo. <span class=\"__1 _7\"></span>Al <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>ejercicios 2024 y 2023 no existen fondos de comercio en el Grupo.<span class=\"__1 _4c\"> </span>Las revision<span class=\"__1 _4\"></span>es de las <span class=\"__1 _4\"></span>p\u00e9rdidas por det<span class=\"__1 _4\"></span>erioro del <span class=\"__1 _4\"></span>valor del fondo<span class=\"__1 _4\"></span> de comercio se <span class=\"__1 _4\"></span>realizan an<span class=\"__1 _4\"></span>ualmente o <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>frecuencia <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>cesos <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>circunst<span class=\"__1 _4\"></span>ancias <span class=\"__1 _4\"></span>indican <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>potencial <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _7\"></span>por deterioro. <span class=\"__1 _29\"></span>El <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>libros <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>UGE <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>tiene <span class=\"__1 _29\"></span>el <span class=\"__1 _3\"></span>fondo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>comercio <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>compara <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>imp<span class=\"__1 _4\"></span>orte recuperable, <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>es <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>uso <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _3\"></span>razonable <span class=\"__1 _21\"></span>men<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>costes <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>ta, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>mayor <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>estos<span class=\"__1 _4c\"> </span>importes. <span class=\"__1 _28\"> </span>Cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _28\"> </span>p\u00e9rdida <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>deterioro<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>se <span class=\"__1 _28\"> </span>re<span class=\"__1 _4\"></span>conoce <span class=\"__1 _28\"> </span>inmediatamente <span class=\"__1 _27\"> </span>como <span class=\"__1 _28\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _28\"> </span>gasto <span class=\"__1 _27\"> </span>y posteriormente no se revierte.<span class=\"__1 _4c\"> </span>Cuando el importe en libros de un activo es superior a su importe recu<span class=\"__1 _4\"></span>perable estimado, su importe<span class=\"__1 _3\"></span> en libros se reduce de forma inmediata hasta su importe recuperable (Nota 2.9<span class=\"ls31\">)<span class=\"__1 _4c\"> </span></span>2.9.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">P\u00e9rd<span class=\"__1 _4\"></span>idas por deterioro de valor de los activos no financieros </span>En <span class=\"__1 _3\"></span>cada <span class=\"__1 _3\"></span>cierre el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>revisa <span class=\"__1 _3\"></span>los activos <span class=\"__1 _3\"></span>sujetos <span class=\"__1 _21\"></span>a amortizaci\u00f3n para <span class=\"__1 _21\"></span>verificar si <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>xiste <span class=\"__1 _3\"></span>alg\u00fan s<span class=\"__1 _3\"></span>uceso o cambi<span class=\"__1 _4\"></span>o en<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>circunstancias qu<span class=\"__1 _4\"></span>e indi<span class=\"__1 _4\"></span>que que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe en <span class=\"__1 _4\"></span>libros <span class=\"__1 _4\"></span>puede <span class=\"__1 _4\"></span>no ser <span class=\"__1 _4\"></span>recuperable <span class=\"__1 _7\"></span>y, <span class=\"__1 _4\"></span>en caso <span class=\"__1 _20\"> </span>de  q<span class=\"__1 _3\"></span>ue <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>h<span class=\"__1 _4\"></span>ubiera, <span class=\"__1 _20\"> </span>comprueba, <span class=\"__1 _20\"> </span>mediante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _20\"> </span>denominado<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>\u201ctest <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro\u201d, <span class=\"__1 _20\"> </span>la  p<span class=\"__1 _3\"></span>osible<span class=\"__1 _4c\"> </span>existencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>reduzcan <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>cuperable <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>dichos <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>importe inferior al de su valor en libros. El <span class=\"__1 _17\"> </span>importe <span class=\"__1 _17\"> </span>recuperable <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>determina <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>mayor <span class=\"__1 _1f\"></span>importe <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _17\"> </span>menos <span class=\"__1 _17\"> </span>los costes de venta y el valor en uso.  Los <span class=\"__1 _17\"> </span>valore<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>uso <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>cal<span class=\"__1 _4\"></span>culan <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _17\"> </span>cada <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>nidad <span class=\"__1 _17\"> </span>gen<span class=\"__1 _4\"></span>eradora <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>fectivo, <span class=\"__1 _17\"> </span>si <span class=\"__1 _16\"> </span>bien <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>caso <span class=\"__1 _17\"> </span>de inmovilizaciones materiales,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>siempre que sea <span class=\"__1 _3\"></span>posible, <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>c\u00e1lculos de <span class=\"__1 _3\"></span>deterioro <span class=\"__1 _21\"></span>se efect\u00faan <span class=\"__1 _3\"></span>elemento a elemento, de forma individualizada. Para <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>determinaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _17\"> </span>industriales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Duro <span class=\"__1 _1f\"></span>Felguera <span class=\"__1 _1f\"></span>Cald<span class=\"__1 _4\"></span>erer\u00eda<span class=\"__1 _3\"></span> Pesada<span class=\"ls18\">, </span>S.<span class=\"__1 _4\"></span>A.U. y<span class=\"__1 _4\"></span> para <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos<span class=\"__1 _4\"></span> i<span class=\"__1 _4\"></span>nmobiliarios <span class=\"__1 _4\"></span>principalmente d<span class=\"__1 _4\"></span>ispuestos por <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera, S.A. <span class=\"__1 _4\"></span>y Duro <span class=\"__1 _21\"></span>Felguera <span class=\"__1 _21\"></span>Investment, <span class=\"__1 _29\"></span>S.A.U.<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>utili<span class=\"__1 _4\"></span>za <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>asaciones <span class=\"__1 _29\"></span>reali<span class=\"__1 _4\"></span>zadas <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>expertos i<span class=\"__1 _3\"></span>ndependientes (Nota 4). En <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>caso<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>deba <span class=\"__1 _21\"></span>reconocer una <span class=\"__1 _21\"></span>p\u00e9rdida <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>det<span class=\"__1 _4\"></span>erioro <span class=\"__1 _21\"></span>de u<span class=\"__1 _3\"></span>na <span class=\"__1 _3\"></span>unidad <span class=\"__1 _21\"></span>generadora <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>efectivo<span class=\"__1 _3\"></span> a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>hubiese <span class=\"__1 _4\"></span>asign<span class=\"__1 _4\"></span>ado <span class=\"__1 _4\"></span>todo <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>parte <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>Fondo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>Comercio, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reduce <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>primer <span class=\"__1 _7\"></span>lugar <span class=\"__1 _4\"></span>el valor <span class=\"__1 _17\"> </span>contable <span class=\"__1 _16\"> </span>del <span class=\"__1 _17\"> </span>Fondo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Comercio <span class=\"__1 _16\"> </span>correspondiente <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>dich<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>unidad. <span class=\"__1 _17\"> </span>Si<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>deterioro <span class=\"__1 _16\"> </span>supera <span class=\"__1 _17\"> </span>el importe <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>\u00e9ste, <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>segundo <span class=\"__1 _7\"></span>lugar, <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reduce, <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>roporci\u00f3n <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable, <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>resto <span class=\"__1 _1f\"></span>de activos de <span class=\"__1 _4\"></span>la unidad gene<span class=\"__1 _4\"></span>radora de efectivo, hasta el <span class=\"__1 _4\"></span>l\u00edmite del<span class=\"__1 _4\"></span> mayor valor entre l<span class=\"__1 _4\"></span>os siguientes: su valor razonable menos los costes de venta, su valor en uso y cero. Cuando una <span class=\"__1 _3\"></span>p\u00e9rdida por <span class=\"__1 _3\"></span>deterioro d<span class=\"__1 _3\"></span>e valor <span class=\"__1 _3\"></span>revierte po<span class=\"__1 _3\"></span>steriormente (circunstancia <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o permitida <span class=\"__1 _3\"></span>en el caso espec\u00edfico <span class=\"__1 _3\"></span>del Fondo <span class=\"__1 _3\"></span>de Comercio), el <span class=\"__1 _3\"></span>importe en <span class=\"__1 _3\"></span>libros del act<span class=\"__1 _3\"></span>ivo o de <span class=\"__1 _3\"></span>la unidad g<span class=\"__1 _3\"></span>eneradora de<span class=\"__1 _3\"></span> efectivo <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncrementa <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>estimaci\u00f3n <span class=\"__1 _4\"></span>revisada <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>recuperable, <span class=\"__1 _7\"></span>pero <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>modo <span class=\"__1 _7\"></span>que<span class=\"__1 _3\"></span> el <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _4\"></span>incrementado <span class=\"__1 _4\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>supere <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>habr\u00eda <span class=\"__1 _4\"></span>determinado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>no<span class=\"__1 _4c\"> </span>haberse <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>nin<span class=\"__1 _4\"></span>guna <span class=\"__1 _4\"></span>p\u00e9rdi<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>ant<span class=\"__1 _4\"></span>eriores. <span class=\"__1 _4\"></span>Di<span class=\"__1 _4\"></span>cha <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>una p\u00e9rdida por deterioro de valor se reconoce como ingreso<span class=\"__1 _4c\"> </span>El Grupo, <span class=\"__1 _4\"></span>aplicando la NIIF 9 <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> 5.5.16 <span class=\"__1 _4\"></span>ha escogido l<span class=\"__1 _4\"></span>a opci\u00f3n de <span class=\"__1 _4\"></span>aplicar mo<span class=\"__1 _4\"></span>delo de p\u00e9rdida esperada simplificado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>cue<span class=\"__1 _4\"></span>ntas <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>merciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>arrendamientos, <span class=\"__1 _21\"></span>as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>activos <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>contratos comerciales p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _21\"></span>que par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>estos act<span class=\"__1 _3\"></span>ivos calc<span class=\"__1 _3\"></span>ula <span class=\"__1 _3\"></span>la p<span class=\"__1 _3\"></span>\u00e9rdida <span class=\"__1 _3\"></span>esperada <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>toda <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>vida d<span class=\"__1 _3\"></span>el act<span class=\"__1 _3\"></span>ivo.<span class=\"__1 _4\"></span> Con <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>fin, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>ablecido <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>ocedimiento <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>uentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>se<span class=\"__1 _3\"></span> deterioran <span class=\"__1 _16\"> </span>cuando <span class=\"__1 _16\"> </span>ya <span class=\"__1 _2e\"> </span>no <span class=\"__1 _16\"> </span>son <span class=\"__1 _16\"> </span>recuperables <span class=\"__1 _16\"> </span>(p\u00e9rdidas <span class=\"__1 _16\"> </span>incu<span class=\"__1 _4\"></span>rridas) <span class=\"__1 _16\"> </span>sino <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>considera <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sibles p\u00e9rdidas <span class=\"__1 _3\"></span>esperadas <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>la evoluci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _21\"></span>credi<span class=\"__1 _4\"></span>ticio <span class=\"__1 _21\"></span>espe<span class=\"__1 _4\"></span>c\u00edfico <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>client<span class=\"__1 _4\"></span>e, su <span class=\"__1 _21\"></span>sector <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>pa\u00eds. Este <span class=\"__1 _7\"></span>modelo <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>tod<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>incluidos <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>comerciales <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>tratos<span class=\"__1 _3\"></span> bajo la NIIF 15 y no comerciales. Para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>c\u00e1lcul<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>desarrollado <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>me<span class=\"__1 _4\"></span>todolog\u00eda <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>saldos <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los activos <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _4\"></span>unos <span class=\"__1 _7\"></span>porcentajes <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>reflejen <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>creditici<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>esperadas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>funci\u00f3n <span class=\"__1 _7\"></span>del perfil crediticio de la cont<span class=\"__1 _4\"></span>rapartida (el cliente, para el caso de los clien<span class=\"__1 _4\"></span>tes y otras cuentas a cobrar), para lo que se ha involucrado a un experto independiente<span class=\"__1 _4c\"> </span>Dichos <span class=\"__1 _4\"></span>porcentajes <span class=\"__1 _4\"></span>reflejan <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>probabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>ocurra <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _4\"></span>de pago <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>porcentaje <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdida, <span class=\"__1 _4\"></span>que, <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>vez <span class=\"__1 _7\"></span>producido <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>impago<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>resulta <span class=\"__1 _7\"></span>finalmente <span class=\"__1 _4\"></span>incobrable. La <span class=\"__1 _22\"> </span>asignaci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _22\"> </span>ratings <span class=\"__1 _22\"> </span>y <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>evolu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>dichos <span class=\"__1 _22\"> </span>porcentajes <span class=\"__1 _2d\"> </span>son <span class=\"__1 _22\"> </span>supervisados <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>el departamento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _1f\"></span>financieros, <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>anual<span class=\"__1 _4\"></span>mente, <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>cada <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejercicio <span class=\"__1 _1f\"></span>actuali<span class=\"__1 _4\"></span>za <span class=\"__1 _1f\"></span>en funci\u00f3n de los riesgos crediticios.  Si <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>dicho <span class=\"__1 _23\"> </span>an\u00e1lisis <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>identifica <span class=\"__1 _2e\"> </span>un <span class=\"__1 _23\"> </span>incremento <span class=\"__1 _2e\"> </span>significativo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _23\"> </span>riesgo <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>reconocido inicialmente, <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>p\u00e9rdida <span class=\"__1 _17\"> </span>esperada <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>calcula <span class=\"__1 _17\"> </span>teni<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>cuenta <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>probabilidad <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>haya <span class=\"__1 _17\"> </span>un incumplimiento durante toda la vida del activo<span class=\"__1 _4\"></span> <span class=\"ls31\">(v</span>er Nota 3b)<span class=\"__1 _4c\"> </span>Las <span class=\"__1 _4\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _4\"></span>(y <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>erioro) <span class=\"__1 _4\"></span>en instrumentos de pat<span class=\"__1 _4\"></span>rimonio valorados a valor <span class=\"__1 _4\"></span>razonab<span class=\"__1 _4\"></span>le con<span class=\"__1 _4\"></span> cambios en o<span class=\"__1 _4\"></span>tro resultado global <span class=\"__1 _4\"></span>no se informan por separado de otros cambios en el valor razonable. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _8\"> </span><span class=\"ff2_1 fs3_1\">Programas inform\u00e1ticos </span></span>Las <span class=\"__1 _7\"></span>licencias <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>programas <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nform\u00e1ticos <span class=\"__1 _7\"></span>adquiridas <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>capi<span class=\"__1 _4\"></span>talizan <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>b<span class=\"__1 _4\"></span>ase <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>costes <span class=\"__1 _7\"></span>en que se ha incurrido para adquirirlas y prepararlas para usar el programa espec\u00edf<span class=\"__1 _3\"></span>ico.<span class=\"__1 _4\"></span> Los <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _23\"> </span>asociados <span class=\"__1 _2e\"> </span>al <span class=\"__1 _2e\"> </span>manteni<span class=\"__1 _4\"></span>miento <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>programas <span class=\"__1 _2e\"> </span>inform\u00e1ti<span class=\"__1 _4\"></span>cos <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>reconocen <span class=\"__1 _2e\"> </span>como <span class=\"__1 _23\"> </span>gasto <span class=\"__1 _2e\"> </span>a medida que se incurre en los mismos.  Los <span class=\"__1 _1f\"></span>costes <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>irectamente <span class=\"__1 _1f\"></span>atribuibles <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>capi<span class=\"__1 _4\"></span>talizan <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>programas <span class=\"__1 _1f\"></span>in<span class=\"__1 _4\"></span>form\u00e1ticos incluyen <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>personal <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>desarrolla <span class=\"__1 _21\"></span>dichos <span class=\"__1 _21\"></span>programas <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>porcentaje <span class=\"__1 _29\"></span>adecu<span class=\"__1 _4\"></span>ado <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>gastos generales. Los <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>cumplan <span class=\"__1 _4\"></span>estos <span class=\"__1 _4\"></span>criterios <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconocer\u00e1n <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>gasto e<span class=\"__1 _4\"></span>n el <span class=\"__1 _4\"></span>mome<span class=\"__1 _4\"></span>nto en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>que se <span class=\"__1 _3\"></span>incurran. <span class=\"__1 _21\"></span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>sembolsos <span class=\"__1 _21\"></span>sobre un <span class=\"__1 _21\"></span>inmovili<span class=\"__1 _4\"></span>zado <span class=\"__1 _21\"></span>intangible reconocidos <span class=\"__1 _21\"></span>inicialmente como <span class=\"__1 _21\"></span>gastos del ejercicio no se reconocer\u00e1n posteriormente como inmoviliza<span class=\"__1 _4\"></span>dos intangibles. Los costes <span class=\"__1 _4\"></span>de desarrollo de programas inform\u00e1ticos reconoci<span class=\"__1 _4\"></span>dos como activos se amorti<span class=\"__1 _4\"></span>zan durante sus vidas <span class=\"__1 _3\"></span>\u00fatiles estimadas <span class=\"__1 _3\"></span>(no superan <span class=\"__1 _3\"></span>los tres a<span class=\"__1 _3\"></span>\u00f1os), <span class=\"__1 _3\"></span>con excepci\u00f3n d<span class=\"__1 _3\"></span>el ERP, <span class=\"__1 _3\"></span>que el Gru<span class=\"__1 _4\"></span>po amort<span class=\"__1 _3\"></span>iza en <span class=\"__1 _4\"></span>ocho <span class=\"__1 _4\"></span>a\u00f1os <span class=\"__1 _4\"></span>dada <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>relevancia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi\u00f3n <span class=\"__1 _4\"></span>acometida e<span class=\"__1 _4\"></span>n eje<span class=\"__1 _4\"></span>rcicios <span class=\"__1 _4\"></span>anteriores, y <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>vida \u00fatil claramente superior a tres a\u00f1os. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "Los <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _23\"> </span>asociados <span class=\"__1 _2e\"> </span>al <span class=\"__1 _2e\"> </span>manteni<span class=\"__1 _4\"></span>miento <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>programas <span class=\"__1 _2e\"> </span>inform\u00e1ti<span class=\"__1 _4\"></span>cos <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>reconocen <span class=\"__1 _2e\"> </span>como <span class=\"__1 _23\"> </span>gasto <span class=\"__1 _2e\"> </span>a medida que se incurre en los mismos.  Con <span class=\"__1 _21\"></span>car\u00e1cter <span class=\"__1 _21\"></span>general, <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>paraciones <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>manteni<span class=\"__1 _4\"></span>miento <span class=\"__1 _29\"></span>se <span class=\"__1 _3\"></span>cargan <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la cuenta <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>p\u00e9rdidas y ganancias consolidada durante el ejercicio en que se incurre en ellos.  Cuando el importe en libros de un activo es superior a su importe recu<span class=\"__1 _4\"></span>perable estimado, su importe<span class=\"__1 _3\"></span> en libros se reduce de forma inmediata hasta su importe recuperable (Nota 2.9<span class=\"ls31\">)<span class=\"__1 _4c\"> </span></span><span class=\"ls31\">.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "Los <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>cumplan <span class=\"__1 _4\"></span>estos <span class=\"__1 _4\"></span>criterios <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconocer\u00e1n <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>gasto e<span class=\"__1 _4\"></span>n el <span class=\"__1 _4\"></span>mome<span class=\"__1 _4\"></span>nto en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>que se <span class=\"__1 _3\"></span>incurran. <span class=\"__1 _21\"></span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>sembolsos <span class=\"__1 _21\"></span>sobre un <span class=\"__1 _21\"></span>inmovili<span class=\"__1 _4\"></span>zado <span class=\"__1 _21\"></span>intangible reconocidos <span class=\"__1 _21\"></span>inicialmente como <span class=\"__1 _21\"></span>gastos del ejercicio no se reconocer\u00e1n posteriormente como inmoviliza<span class=\"__1 _4\"></span>dos intangibles. Los costes <span class=\"__1 _4\"></span>de desarrollo de programas inform\u00e1ticos reconoci<span class=\"__1 _4\"></span>dos como activos se amorti<span class=\"__1 _4\"></span>zan durante sus vidas <span class=\"__1 _3\"></span>\u00fatiles estimadas <span class=\"__1 _3\"></span>(no superan <span class=\"__1 _3\"></span>los tres a<span class=\"__1 _3\"></span>\u00f1os), <span class=\"__1 _3\"></span>con excepci\u00f3n d<span class=\"__1 _3\"></span>el ERP, <span class=\"__1 _3\"></span>que el Gru<span class=\"__1 _4\"></span>po amort<span class=\"__1 _3\"></span>iza en <span class=\"__1 _4\"></span>ocho <span class=\"__1 _4\"></span>a\u00f1os <span class=\"__1 _4\"></span>dada <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>relevancia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>inversi\u00f3n <span class=\"__1 _4\"></span>acometida e<span class=\"__1 _4\"></span>n eje<span class=\"__1 _4\"></span>rcicios <span class=\"__1 _4\"></span>anteriores, y <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>vida \u00fatil claramente superior a tres a\u00f1os. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Costes de desarrollo </span></span>Los <span class=\"__1 _7\"></span>gastos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>desarrollo <span class=\"__1 _7\"></span>directamente <span class=\"__1 _4\"></span>atri<span class=\"__1 _4\"></span>buibles <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>se\u00f1o <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>realizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>pruebas <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>programas inform\u00e1ticos <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>sean <span class=\"__1 _16\"> </span>identificables <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>\u00fanicos <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>susceptibles <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>ser <span class=\"__1 _16\"> </span>co<span class=\"__1 _4\"></span>ntrolados <span class=\"__1 _17\"> </span>por <span class=\"__1 _16\"> </span>el <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _16\"> </span>se reconocen como inmovilizados intangibles, cuando se cumplen las siguientes condiciones:<span class=\"__1 _4c\"> </span> a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1\">T\u00e9cnicamente, <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>posible <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>mpletar <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>producci\u00f3n <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>movilizado <span class=\"__1 _17\"> </span>intangible <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>forma <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>e </span></span>pueda estar disponible para su utilizaci\u00f3n o su venta; b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">La <span class=\"__1 _4\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>ti<span class=\"__1 _4\"></span>ene <span class=\"__1 _4\"></span>intenci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>complet<span class=\"__1 _4\"></span>ar e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>inmovilizado <span class=\"__1 _4\"></span>intangible <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cuesti\u00f3n, <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>usarlo <span class=\"__1 _4\"></span>o </span></span>venderlo;  c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _25\"> </span><span class=\"ff2_1\">La entidad tiene capacidad para utilizar o vender el inmovilizado intangible; </span></span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">Se <span class=\"__1 _2e\"> </span>puede <span class=\"__1 _23\"> </span>demostrar <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>forma <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>movilizado <span class=\"__1 _2e\"> </span>intangible <span class=\"__1 _2e\"> </span>vaya <span class=\"__1 _2e\"> </span>a <span class=\"__1 _23\"> </span>generar <span class=\"__1 _23\"> </span>probables </span></span>beneficios econ\u00f3micos en el futuro;  e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">Existe<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>disponibilidad <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>adecuados <span class=\"__1 _20\"> </span>re<span class=\"__1 _4\"></span>cursos <span class=\"__1 _23\"> </span>t\u00e9cnicos, <span class=\"__1 _20\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _23\"> </span>o <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>otro<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>tipo, <span class=\"__1 _20\"> </span>para </span></span>completar el desarrollo y para utilizar o vender el inmovilizado intangible; y<span class=\"__1 _4\"></span> f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _31\"> </span><span class=\"ff2_1\">El <span class=\"__1 _1f\"></span>desembol<span class=\"__1 _4\"></span>so <span class=\"__1 _1f\"></span>atribuible <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>nmovilizado <span class=\"__1 _1f\"></span>intangi<span class=\"__1 _4\"></span>ble <span class=\"__1 _1f\"></span>durante <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>sarrollo <span class=\"__1 _1f\"></span>puede <span class=\"__1 _1f\"></span>valorarse <span class=\"__1 _17\"> </span>de </span></span>forma fiable. Los costes <span class=\"__1 _4\"></span>de desarrollo con u<span class=\"__1 _4\"></span>na vida \u00fatil<span class=\"__1 _4\"></span> finita que<span class=\"__1 _4\"></span> se capitalizan se <span class=\"__1 _4\"></span>amortizan desde e<span class=\"__1 _4\"></span>l inicio de<span class=\"__1 _4\"></span> la producci\u00f3n <span class=\"__1 _21\"></span>come<span class=\"__1 _4\"></span>rcial <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>producto <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>manera <span class=\"__1 _21\"></span>line<span class=\"__1 _4\"></span>al <span class=\"__1 _21\"></span>durante <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>per\u00edodo <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>espera <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>generen entradas de flujos netos de efectivo. Los <span class=\"__1 _1f\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>desarrollo <span class=\"__1 _1f\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>re\u00fanen <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>requisitos <span class=\"__1 _1f\"></span>anterio<span class=\"__1 _4\"></span>res <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reco<span class=\"__1 _4\"></span>nocen <span class=\"__1 _1f\"></span>como <span class=\"__1 _17\"> </span>gasto <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>la cuenta de p\u00e9rdidas y ganancias consolidada en el ejercicio en que se incurren. Los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>investigaci\u00f3n <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>registran <span class=\"__1 _21\"></span>directamente <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>resu<span class=\"__1 _4\"></span>ltados <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>jercicio<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ncurren<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "2.6.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">I<span class=\"__1 _4\"></span>nmovilizado material </span>El <span class=\"__1 _7\"></span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>si<span class=\"__1 _4\"></span>gue <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>mod<span class=\"__1 _4\"></span>elo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>ste <span class=\"__1 _7\"></span>hi<span class=\"__1 _4\"></span>st\u00f3rico <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>elementos <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>nmovilizado <span class=\"__1 _7\"></span>material <span class=\"__1 _1f\"></span>se reconocen <span class=\"__1 _23\"> </span>por <span class=\"__1 _2e\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>coste <span class=\"__1 _23\"> </span>inicial <span class=\"__1 _23\"> </span>menos <span class=\"__1 _23\"> </span>la <span class=\"__1 _23\"> </span>amortizaci\u00f3n <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>p\u00e9rdidas <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>deterioro <span class=\"__1 _23\"> </span>acumuladas correspondientes, e<span class=\"__1 _4\"></span>xcepto en <span class=\"__1 _4\"></span>el caso <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>os terrenos, qu<span class=\"__1 _4\"></span>e no <span class=\"__1 _4\"></span>se amo<span class=\"__1 _4\"></span>rtizan <span class=\"__1 _7\"></span>y se present<span class=\"__1 _4\"></span>an netos <span class=\"__1 _4\"></span>de las <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>eterioro. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>coste <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ist\u00f3rico <span class=\"__1 _7\"></span>inicial <span class=\"__1 _4\"></span>inclu<span class=\"__1 _4\"></span>ye <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>irectamente <span class=\"__1 _4\"></span>at<span class=\"__1 _4\"></span>ribuibles <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a adquisici\u00f3n de los elementos de inmovilizado. Los co<span class=\"__1 _4\"></span>stes posteriores <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>incluyen en<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>en libros <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>activo o<span class=\"__1 _4\"></span> se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>como un<span class=\"__1 _4\"></span> activo separado,  s\u00f3lo <span class=\"__1 _22\"> </span>cuando  es  probable  que  l<span class=\"__1 _4\"></span>os  beneficios  econ\u00f3micos  futuro<span class=\"__1 _4\"></span>s  asociados  con  los elementos <span class=\"__1 _1f\"></span>vayan <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>flui<span class=\"__1 _4\"></span>r <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>coste <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>elemento <span class=\"__1 _1f\"></span>pueda <span class=\"__1 _1f\"></span>determinarse <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>forma <span class=\"__1 _1f\"></span>fiabl<span class=\"__1 _4\"></span>e. <span class=\"__1 _1f\"></span>El importe en libros de la parte sustituida se da de baja contable. Con <span class=\"__1 _21\"></span>car\u00e1cter <span class=\"__1 _21\"></span>general, <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>paraciones <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>manteni<span class=\"__1 _4\"></span>miento <span class=\"__1 _29\"></span>se <span class=\"__1 _3\"></span>cargan <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la cuenta <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>p\u00e9rdidas y ganancias consolidada durante el ejercicio en que se incurre en ellos.  A excepci\u00f3n de <span class=\"__1 _3\"></span>los terrenos <span class=\"__1 _3\"></span>que no se amortizan, <span class=\"__1 _3\"></span>la amortizaci\u00f3n del <span class=\"__1 _3\"></span>resto del in<span class=\"__1 _3\"></span>movilizado material se calcula usando el<span class=\"__1 _4\"></span> m\u00e9todo lineal para asignar la di<span class=\"__1 _4\"></span>ferencia entre el coste<span class=\"__1 _4\"></span> o importes revalorizados de <span class=\"__1 _1a\"> </span>los  activos <span class=\"__1 _20\"> </span>a  sus <span class=\"__1 _20\"> </span>valore<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>re<span class=\"__1 _4\"></span>siduales <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>las<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>vi<span class=\"__1 _4\"></span>das <span class=\"__1 _20\"> </span>\u00fa<span class=\"__1 _4\"></span>tiles  estimadas,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>que  se <span class=\"__1 _20\"> </span>in<span class=\"__1 _4\"></span>dican <span class=\"__1 _1a\"> </span>a continuaci\u00f3n: A\u00f1os de vida \u00fatil estimada Construcciones 7 a 57 Instalaciones t\u00e9cnicas y maquinaria 4 a 33 Otras instalaciones, utillaje y mobiliario 3 a <span class=\"lsa\">20</span> Otro inmovilizado 3 a 20 Respecto a los activos sujetos a revers<span class=\"__1 _3\"></span>i\u00f3n en el contexto de c<span class=\"__1 _3\"></span>oncesiones portuarias cuya vida \u00fatil es superior al per\u00edodo concesional, se utiliza como vida \u00fatil del activo <span class=\"__1 _4\"></span>este \u00faltimo<span class=\"ls18\">. </span> El <span class=\"__1 _3\"></span>valor residual <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>la vida <span class=\"__1 _3\"></span>\u00fatil de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos se <span class=\"__1 _21\"></span>revisan, y <span class=\"__1 _3\"></span>ajustan si <span class=\"__1 _21\"></span>es necesario, en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>fecha <span class=\"__1 _3\"></span>de cada balance<span class=\"__1 _4c\"> </span>. Cuando el importe en libros de un activo es superior a su importe recu<span class=\"__1 _4\"></span>perable estimado, su importe<span class=\"__1 _3\"></span> en libros se reduce de forma inmediata hasta su importe recuperable (Nota 2.9<span class=\"ls31\">)<span class=\"__1 _4c\"> </span></span><span class=\"ls31\">.</span> Las p\u00e9rdidas y ganancias por la venta de inmovilizado material se calculan comparando los i<span class=\"__1 _3\"></span>ngresos obtenidos co<span class=\"__1 _3\"></span>n el <span class=\"__1 _3\"></span>importe <span class=\"__1 _21\"></span>en libros <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>reconocen con <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>cuenta de <span class=\"__1 _21\"></span>p\u00e9<span class=\"__1 _4\"></span>rdidas <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>g<span class=\"__1 _4\"></span>anancias consolidada en<span class=\"ls0_1\"> <span class=\"ff8\">\u201c</span>Resultado por enajenaciones del inmovilizado<span class=\"ff8\">\u201d</span>. </span>Los <span class=\"__1 _7\"></span>trabajos <span class=\"__1 _4\"></span>realizado<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>movilizado <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>valoran <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>coste <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>ducci\u00f3n <span class=\"__1 _4\"></span>y figuran como ingreso en la cuenta de p\u00e9rdidas y ganancias consolidada<span class=\"ls18\">. </span> Los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>intereses <span class=\"__1 _4\"></span>deben <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>reconocidos <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncurren, salvo si fueran capitalizables.  En este sentido, se consideran capitalizables:<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Cuando<span class=\"__1 _4\"></span> los costes por <span class=\"__1 _4\"></span>intereses sean di<span class=\"__1 _4\"></span>rectamente atribuibles a la adq<span class=\"__1 _4\"></span>uisici\u00f3n, construcci\u00f3n </span></span>o <span class=\"__1 _3\"></span>producci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>activos ap<span class=\"__1 _3\"></span>tos, <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>son aq<span class=\"__1 _3\"></span>uellos <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>ne<span class=\"__1 _4\"></span>cesariamente <span class=\"__1 _21\"></span>requieren <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un <span class=\"__1 _21\"></span>pe<span class=\"__1 _4\"></span>riod<span class=\"__1 _3\"></span>o de tiempo sustancial antes de estar preparados para el uso prev<span class=\"__1 _3\"></span>isto.<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Siempre<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>sea <span class=\"__1 _7\"></span>probable <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>generen <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>econ\u00f3micos <span class=\"__1 _7\"></span>futuros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>empresa <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>que </span></span>puedan ser valorados con suficiente fiabilidad",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "A excepci\u00f3n de <span class=\"__1 _3\"></span>los terrenos <span class=\"__1 _3\"></span>que no se amortizan, <span class=\"__1 _3\"></span>la amortizaci\u00f3n del <span class=\"__1 _3\"></span>resto del in<span class=\"__1 _3\"></span>movilizado material se calcula usando el<span class=\"__1 _4\"></span> m\u00e9todo lineal para asignar la di<span class=\"__1 _4\"></span>ferencia entre el coste<span class=\"__1 _4\"></span> o importes revalorizados de <span class=\"__1 _1a\"> </span>los  activos <span class=\"__1 _20\"> </span>a  sus <span class=\"__1 _20\"> </span>valore<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>re<span class=\"__1 _4\"></span>siduales <span class=\"__1 _1a\"> </span>durante <span class=\"__1 _1a\"> </span>las<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>vi<span class=\"__1 _4\"></span>das <span class=\"__1 _20\"> </span>\u00fa<span class=\"__1 _4\"></span>tiles  estimadas,<span class=\"__1 _3\"></span> <span class=\"__1 _1a\"> </span>que  se <span class=\"__1 _20\"> </span>in<span class=\"__1 _4\"></span>dican <span class=\"__1 _1a\"> </span>a continuaci\u00f3n: A\u00f1os de vida \u00fatil estimada Construcciones 7 a 57 Instalaciones t\u00e9cnicas y maquinaria 4 a 33 Otras instalaciones, utillaje y mobiliario 3 a <span class=\"lsa\">20</span> Otro inmovilizado 3 a 20 Respecto a los activos sujetos a revers<span class=\"__1 _3\"></span>i\u00f3n en el contexto de c<span class=\"__1 _3\"></span>oncesiones portuarias cuya vida \u00fatil es superior al per\u00edodo concesional, se utiliza como vida \u00fatil del activo <span class=\"__1 _4\"></span>este \u00faltimo<span class=\"ls18\">. </span> El <span class=\"__1 _3\"></span>valor residual <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>la vida <span class=\"__1 _3\"></span>\u00fatil de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos se <span class=\"__1 _21\"></span>revisan, y <span class=\"__1 _3\"></span>ajustan si <span class=\"__1 _21\"></span>es necesario, en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>fecha <span class=\"__1 _3\"></span>de cada balance<span class=\"__1 _4c\"> </span>. Los activos por <span class=\"__1 _3\"></span>derecho de uso <span class=\"__1 _3\"></span>se amortizan de forma <span class=\"__1 _3\"></span>lineal durante la vida <span class=\"__1 _3\"></span>\u00fatil del activo o <span class=\"__1 _3\"></span>el plazo de<span class=\"ls0_1\"> arrendamiento, el menor de los dos<span class=\"__1 _4c\"> </span></span><span class=\"ls0_1\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "Los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>intereses <span class=\"__1 _4\"></span>deben <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>reconocidos <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncurren, salvo si fueran capitalizables.  En este sentido, se consideran capitalizables:<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Cuando<span class=\"__1 _4\"></span> los costes por <span class=\"__1 _4\"></span>intereses sean di<span class=\"__1 _4\"></span>rectamente atribuibles a la adq<span class=\"__1 _4\"></span>uisici\u00f3n, construcci\u00f3n </span></span>o <span class=\"__1 _3\"></span>producci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>activos ap<span class=\"__1 _3\"></span>tos, <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>son aq<span class=\"__1 _3\"></span>uellos <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>ne<span class=\"__1 _4\"></span>cesariamente <span class=\"__1 _21\"></span>requieren <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un <span class=\"__1 _21\"></span>pe<span class=\"__1 _4\"></span>riod<span class=\"__1 _3\"></span>o de tiempo sustancial antes de estar preparados para el uso prev<span class=\"__1 _3\"></span>isto.<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Siempre<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>sea <span class=\"__1 _7\"></span>probable <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>generen <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>econ\u00f3micos <span class=\"__1 _7\"></span>futuros <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>empresa <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>que </span></span>puedan ser valorados con suficiente fiabilidad.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "2.7.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">I<span class=\"__1 _4\"></span>nversiones inmobiliarias </span>Las <span class=\"__1 _29\"></span>in<span class=\"__1 _4\"></span>versiones <span class=\"__1 _29\"></span>inmobiliarias, <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>comprenden <span class=\"__1 _21\"></span>terrenos <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>strucciones <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>propied<span class=\"__1 _4\"></span>ad, <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>mantienen para la obtenci\u00f3n de plusval\u00edas a largo plazo y no est\u00e1n ocupados por el Grupo<span class=\"ls1d\">. <span class=\"__1 _4\"></span></span> Se<span class=\"ls0_1\"> <span class=\"__1 _7\"></span>reali<span class=\"__1 _4\"></span>zar\u00e1n <span class=\"__1 _7\"></span>transferencias <span class=\"__1 _7\"></span>a, <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de, <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>versiones <span class=\"__1 _7\"></span>inmobil<span class=\"__1 _4\"></span>iarias <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>exist<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>uso </span>evidenciado por:<span class=\"__1 _4c\"> </span>\u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">El <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>nicio <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>ocup<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>propietario, <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>caso <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _7\"></span>transferenci<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>una<span class=\"__1 _7\"></span> </span></span>inversi\u00f3n inmobiliaria a una instalaci\u00f3n ocupada por el due\u00f1o;<span class=\"__1 _4c\"> </span>\u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">El <span class=\"__1 _4\"></span>fin <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>cupaci\u00f3n por <span class=\"__1 _4\"></span>parte <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>due\u00f1o, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>caso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>transferencia <span class=\"__1 _4\"></span>de una <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nstalaci\u00f3n </span></span>ocupada por el propietario a una inversi\u00f3n inmobiliaria;<span class=\"__1 _4\"></span> Con <span class=\"__1 _7\"></span>posterioridad <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _1f\"></span>inicial <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _7\"></span>activo, <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>stos <span class=\"__1 _7\"></span>elementos <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>contabilizan <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>su coste <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adquisici\u00f3n <span class=\"__1 _7\"></span>menos l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>amorti<span class=\"__1 _4\"></span>zaci\u00f3n <span class=\"__1 _4\"></span>acumulada <span class=\"__1 _7\"></span>y,<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>caso, <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>mulado <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as p\u00e9rdidas por deterioro del valor reconocid<span class=\"__1 _4\"></span>as (Nota 2.9).<span class=\"ff1_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "2.8.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">De<span class=\"__1 _4\"></span>rechos de uso sobre activos alquilados y deuda financiera asociada<span class=\"ff1_1\"> </span></span>Los <span class=\"__1 _21\"></span>derechos <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>uso <span class=\"__1 _3\"></span>sobre <span class=\"__1 _29\"></span>activos <span class=\"__1 _21\"></span>alquilados <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>financiera <span class=\"__1 _21\"></span>asociada <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>mismos <span class=\"__1 _21\"></span>representan el<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>recho <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"></span>usar <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>cuesti\u00f3n <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>obligaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>h<span class=\"__1 _4\"></span>acer <span class=\"__1 _1f\"></span>pagos <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>virtud <span class=\"__1 _17\"> </span>del <span class=\"__1 _1f\"></span>contrato <span class=\"__1 _17\"> </span>de<span class=\"__1 _3\"></span> </span>arrendamiento, <span class=\"__1 _7\"></span>respectivamente. <span class=\"__1 _7\"></span>Estos, <span class=\"__1 _7\"></span>tal <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span>scribe <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>N<span class=\"__1 _3\"></span>ota <span class=\"__1 _7\"></span>6 <span class=\"__1 _7\"></span>i) <span class=\"__1 _7\"></span>figuran <span class=\"__1 _7\"></span>clasificados dentro del ep\u00edgrafe del Inmovilizado material, atendiendo a su naturaleza. Los <span class=\"__1 _2e\"> </span>activos <span class=\"__1 _23\"> </span>por <span class=\"__1 _2e\"> </span>derecho <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>uso<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>sobre <span class=\"__1 _2e\"> </span>activos <span class=\"__1 _2e\"> </span>alquil<span class=\"__1 _4\"></span>ados <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>valoran <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>coste <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>comprende <span class=\"__1 _2e\"> </span>lo siguiente: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1 lsa\">el<span class=\"ls0_1\"> importe de la valoraci\u00f3n inicial del pasivo por arrendamiento<span class=\"__1 _4\"></span>  </span></span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">cualquier <span class=\"__1 _29\"></span>pago<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>arrendamiento <span class=\"__1 _29\"></span>h<span class=\"__1 _4\"></span>echo <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>antes <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>comienzo, <span class=\"__1 _21\"></span>menos <span class=\"__1 _29\"></span>cualquier<span class=\"__1 _4\"></span> </span>incentivo por arrendamiento recibido - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">cualquier coste directo inicial, y </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">una estimaci\u00f3n de los costes de desmantelamiento <span class=\"ls15\">o </span>costes de restauraci\u00f3n a incurrir,  </span>Los activos por <span class=\"__1 _3\"></span>derecho de uso <span class=\"__1 _3\"></span>se amortizan de forma <span class=\"__1 _3\"></span>lineal durante la vida <span class=\"__1 _3\"></span>\u00fatil del activo o <span class=\"__1 _3\"></span>el plazo de<span class=\"ls0_1\"> arrendamiento, el menor de los dos<span class=\"__1 _4c\"> </span></span>La deuda financiera <span class=\"__1 _4\"></span>asociada al derecho de uso<span class=\"__1 _4\"></span> de los activos alquilados in<span class=\"__1 _4\"></span>cluye el valor actual neto de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pago<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>arrendamiento. <span class=\"__1 _4\"></span>Esto<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>figuran <span class=\"__1 _4\"></span>clasificados <span class=\"__1 _4\"></span>den<span class=\"__1 _4\"></span>tro de<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>subep\u00edgrafe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Otros <span class=\"__1 _4\"></span>pasivos financieros. Los <span class=\"__1 _2e\"> </span>pagos <span class=\"__1 _2e\"> </span>por <span class=\"__1 _23\"> </span>arrendamiento <span class=\"__1 _16\"> </span>se <span class=\"__1 _23\"> </span>descuentan <span class=\"__1 _2e\"> </span>usando <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>tipo <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>cremental <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span>deudamiento <span class=\"__1 _16\"> </span>del arrendatario, <span class=\"__1 _21\"></span>siendo <span class=\"__1 _21\"></span>\u00e9ste <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>ti<span class=\"__1 _4\"></span>po <span class=\"__1 _29\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>arrendatario <span class=\"__1 _21\"></span>individual <span class=\"__1 _21\"></span>tendr\u00eda <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>pagar <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>pedi<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>restados<span class=\"__1 _3\"></span> los <span class=\"__1 _1f\"></span>fondos <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>ecesarios <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>obten<span class=\"__1 _4\"></span>er <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>activo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>valor <span class=\"__1 _7\"></span>similar <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>activo <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _7\"></span>derecho <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>uso <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>un entorno econ\u00f3mico similar con t\u00e9<span class=\"__1 _4\"></span>rminos, garant\u00edas y condiciones similares. El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _7\"></span>expuesto <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>potenci<span class=\"__1 _4\"></span>ales <span class=\"__1 _7\"></span>incrementos <span class=\"__1 _4\"></span>futuros <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>pagos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>ar<span class=\"__1 _3\"></span>rendamiento <span class=\"__1 _7\"></span>basado en <span class=\"__1 _4\"></span>un \u00edndice<span class=\"__1 _4\"></span> o<span class=\"__1 _4\"></span> tipo, qu<span class=\"__1 _4\"></span>e no e<span class=\"__1 _4\"></span>st\u00e1n incl<span class=\"__1 _4\"></span>uidos en <span class=\"__1 _4\"></span>el p<span class=\"__1 _4\"></span>asivo por <span class=\"__1 _4\"></span>arrendamiento hasta <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>tienen e<span class=\"__1 _4\"></span>fecto.<span class=\"__1 _3\"></span> En <span class=\"__1 _4\"></span>ese <span class=\"__1 _7\"></span>momento, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>arrendamiento <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>eval\u00faa <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>nu<span class=\"__1 _4\"></span>evo <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>ajusta <span class=\"__1 _4\"></span>contra <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>activo <span class=\"__1 _7\"></span>por derecho de uso. Los <span class=\"__1 _1f\"></span>pagos <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>arrendamiento <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>asignan <span class=\"__1 _1f\"></span>entre <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>rincipal <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>coste <span class=\"__1 _1f\"></span>financiero. <span class=\"__1 _1f\"></span>El <span class=\"__1 _1f\"></span>coste <span class=\"__1 _1f\"></span>financiero <span class=\"__1 _1f\"></span>se carga a <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>durante el <span class=\"__1 _4\"></span>per\u00edodo <span class=\"__1 _4\"></span>de arrendamiento<span class=\"__1 _4\"></span> de <span class=\"__1 _4\"></span>forma que <span class=\"__1 _4\"></span>produzcan un<span class=\"__1 _4\"></span> tipo <span class=\"__1 _4\"></span>de int<span class=\"__1 _4\"></span>er\u00e9s peri\u00f3dico constante sobre el saldo restante del pasivo para cada per\u00edodo.<span class=\"__1 _4c\"> </span>El pl<span class=\"__1 _4\"></span>azo de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>arrendamientos <span class=\"__1 _4\"></span>se determina como <span class=\"__1 _4\"></span>el per\u00edodo<span class=\"__1 _4\"></span> no cancelable<span class=\"__1 _4\"></span><span class=\"ls18\">, <span class=\"__1 _4\"></span></span>conjuntamente con<span class=\"__1 _4\"></span> los periodos de <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>novaci\u00f3n op<span class=\"__1 _3\"></span>cionales, si <span class=\"__1 _21\"></span>es razonablemente <span class=\"__1 _3\"></span>cierto que <span class=\"__1 _3\"></span>el Grupo vaya <span class=\"__1 _21\"></span>a<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>ejercerlos, y <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s periodos <span class=\"__1 _1a\"> </span>posteriores <span class=\"__1 _20\"> </span>a <span class=\"__1 _1a\"> </span>una <span class=\"__1 _20\"> </span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>finalizaci\u00f3n <span class=\"__1 _20\"> </span>opcion<span class=\"__1 _4\"></span>al, <span class=\"__1 _20\"> </span>si <span class=\"__1 _1a\"> </span>es <span class=\"__1 _1a\"> </span>razonablemente <span class=\"__1 _20\"> </span>cierto <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>el arrendatario no vaya a cancelar el contrato de forma anticipada<span class=\"__1 _4\"></span><span class=\"ls18\">. </span> 2.9.<span class=\"ff4\"> <span class=\"__1 _30\"> </span></span><span class=\"fs3_1\">P\u00e9rd<span class=\"__1 _4\"></span>idas por deterioro de valor de los activos no financieros </span>En <span class=\"__1 _3\"></span>cada <span class=\"__1 _3\"></span>cierre el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>revisa <span class=\"__1 _3\"></span>los activos <span class=\"__1 _3\"></span>sujetos <span class=\"__1 _21\"></span>a amortizaci\u00f3n para <span class=\"__1 _21\"></span>verificar si <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>xiste <span class=\"__1 _3\"></span>alg\u00fan s<span class=\"__1 _3\"></span>uceso o cambi<span class=\"__1 _4\"></span>o en<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>circunstancias qu<span class=\"__1 _4\"></span>e indi<span class=\"__1 _4\"></span>que que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe en <span class=\"__1 _4\"></span>libros <span class=\"__1 _4\"></span>puede <span class=\"__1 _4\"></span>no ser <span class=\"__1 _4\"></span>recuperable <span class=\"__1 _7\"></span>y, <span class=\"__1 _4\"></span>en caso <span class=\"__1 _20\"> </span>de  q<span class=\"__1 _3\"></span>ue <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>h<span class=\"__1 _4\"></span>ubiera, <span class=\"__1 _20\"> </span>comprueba, <span class=\"__1 _20\"> </span>mediante <span class=\"__1 _1a\"> </span>el <span class=\"__1 _20\"> </span>denominado<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>\u201ctest <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>deterioro\u201d, <span class=\"__1 _20\"> </span>la  p<span class=\"__1 _3\"></span>osible<span class=\"__1 _4c\"> </span>existencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>reduzcan <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>cuperable <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>dichos <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>importe inferior al de su valor en libros. El <span class=\"__1 _17\"> </span>importe <span class=\"__1 _17\"> </span>recuperable <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>determina <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>mayor <span class=\"__1 _1f\"></span>importe <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _17\"> </span>menos <span class=\"__1 _17\"> </span>los costes de venta y el valor en uso.  Los <span class=\"__1 _17\"> </span>valore<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>uso <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>cal<span class=\"__1 _4\"></span>culan <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _17\"> </span>cada <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>nidad <span class=\"__1 _17\"> </span>gen<span class=\"__1 _4\"></span>eradora <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>fectivo, <span class=\"__1 _17\"> </span>si <span class=\"__1 _16\"> </span>bien <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>caso <span class=\"__1 _17\"> </span>de inmovilizaciones materiales,<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>siempre que sea <span class=\"__1 _3\"></span>posible, <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>c\u00e1lculos de <span class=\"__1 _3\"></span>deterioro <span class=\"__1 _21\"></span>se efect\u00faan <span class=\"__1 _3\"></span>elemento a elemento, de forma individualizada. Para <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>determinaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _17\"> </span>industriales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Duro <span class=\"__1 _1f\"></span>Felguera <span class=\"__1 _1f\"></span>Cald<span class=\"__1 _4\"></span>erer\u00eda<span class=\"__1 _3\"></span> Pesada<span class=\"ls18\">, </span>S.<span class=\"__1 _4\"></span>A.U. y<span class=\"__1 _4\"></span> para <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>activos<span class=\"__1 _4\"></span> i<span class=\"__1 _4\"></span>nmobiliarios <span class=\"__1 _4\"></span>principalmente d<span class=\"__1 _4\"></span>ispuestos por <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera, S.A. <span class=\"__1 _4\"></span>y Duro <span class=\"__1 _21\"></span>Felguera <span class=\"__1 _21\"></span>Investment, <span class=\"__1 _29\"></span>S.A.U.<span class=\"__1 _4\"></span>, <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>utili<span class=\"__1 _4\"></span>za <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>asaciones <span class=\"__1 _29\"></span>reali<span class=\"__1 _4\"></span>zadas <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>expertos i<span class=\"__1 _3\"></span>ndependientes (Nota 4). En <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>caso<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de q<span class=\"__1 _3\"></span>ue <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>deba <span class=\"__1 _21\"></span>reconocer una <span class=\"__1 _21\"></span>p\u00e9rdida <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>det<span class=\"__1 _4\"></span>erioro <span class=\"__1 _21\"></span>de u<span class=\"__1 _3\"></span>na <span class=\"__1 _3\"></span>unidad <span class=\"__1 _21\"></span>generadora <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>efectivo<span class=\"__1 _3\"></span> a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>hubiese <span class=\"__1 _4\"></span>asign<span class=\"__1 _4\"></span>ado <span class=\"__1 _4\"></span>todo <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>parte <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>Fondo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>Comercio, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reduce <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>primer <span class=\"__1 _7\"></span>lugar <span class=\"__1 _4\"></span>el valor <span class=\"__1 _17\"> </span>contable <span class=\"__1 _16\"> </span>del <span class=\"__1 _17\"> </span>Fondo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Comercio <span class=\"__1 _16\"> </span>correspondiente <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>dich<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>unidad. <span class=\"__1 _17\"> </span>Si<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>deterioro <span class=\"__1 _16\"> </span>supera <span class=\"__1 _17\"> </span>el importe <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>\u00e9ste, <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>segundo <span class=\"__1 _7\"></span>lugar, <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reduce, <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>roporci\u00f3n <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>contable, <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>resto <span class=\"__1 _1f\"></span>de activos de <span class=\"__1 _4\"></span>la unidad gene<span class=\"__1 _4\"></span>radora de efectivo, hasta el <span class=\"__1 _4\"></span>l\u00edmite del<span class=\"__1 _4\"></span> mayor valor entre l<span class=\"__1 _4\"></span>os siguientes: su valor razonable menos los costes de venta, su valor en uso y cero. Cuando una <span class=\"__1 _3\"></span>p\u00e9rdida por <span class=\"__1 _3\"></span>deterioro d<span class=\"__1 _3\"></span>e valor <span class=\"__1 _3\"></span>revierte po<span class=\"__1 _3\"></span>steriormente (circunstancia <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o permitida <span class=\"__1 _3\"></span>en el caso espec\u00edfico <span class=\"__1 _3\"></span>del Fondo <span class=\"__1 _3\"></span>de Comercio), el <span class=\"__1 _3\"></span>importe en <span class=\"__1 _3\"></span>libros del act<span class=\"__1 _3\"></span>ivo o de <span class=\"__1 _3\"></span>la unidad g<span class=\"__1 _3\"></span>eneradora de<span class=\"__1 _3\"></span> efectivo <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncrementa <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>estimaci\u00f3n <span class=\"__1 _4\"></span>revisada <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>recuperable, <span class=\"__1 _7\"></span>pero <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>modo <span class=\"__1 _7\"></span>que<span class=\"__1 _3\"></span> el <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _4\"></span>incrementado <span class=\"__1 _4\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>supere <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>habr\u00eda <span class=\"__1 _4\"></span>determinado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>no<span class=\"__1 _4c\"> </span>haberse <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>nin<span class=\"__1 _4\"></span>guna <span class=\"__1 _4\"></span>p\u00e9rdi<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>ant<span class=\"__1 _4\"></span>eriores. <span class=\"__1 _4\"></span>Di<span class=\"__1 _4\"></span>cha <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>una p\u00e9rdida por deterioro de valor se reconoce como ingreso<span class=\"__1 _4c\"> </span>2.21.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Arrendamientos </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Gru<span class=\"__1 _4\"></span>po como arrendatario </span></span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>act\u00faa <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>arrendatario <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>oficin<span class=\"__1 _4\"></span>as, <span class=\"__1 _4\"></span>veh<span class=\"__1 _4\"></span>\u00edculos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span>equipos. <span class=\"__1 _7\"></span>El <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>\u00fani<span class=\"__1 _4\"></span>co modelo <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>valoraci\u00f3n <span class=\"__1 _23\"> </span>para <span class=\"__1 _2e\"> </span>todos <span class=\"__1 _2e\"> </span>los <span class=\"__1 _23\"> </span>arrendamiento<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>opera <span class=\"__1 _23\"> </span>como arrendatario <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>implica <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>derecho <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>uso <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>correspondiente pasivo tal y como se describe en la Nota 2.8. No o<span class=\"__1 _4\"></span>bstante, e<span class=\"__1 _4\"></span><span class=\"ls2\">l </span>Grupo <span class=\"__1 _4\"></span>aplica la <span class=\"__1 _4\"></span>exenci\u00f3<span class=\"__1 _4\"></span>n de<span class=\"__1 _4\"></span> reconocimiento <span class=\"__1 _4\"></span>del arren<span class=\"__1 _4\"></span>damiento de <span class=\"__1 _4\"></span>corto <span class=\"__1 _4\"></span>plazo a <span class=\"__1 _4\"></span>sus arrendamientos <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>maquinaria <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>equipos <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>ti<span class=\"__1 _4\"></span>enen <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>plazo <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>arrendamiento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>12 <span class=\"__1 _1f\"></span>meses <span class=\"__1 _17\"> </span>o menos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nicio <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _7\"></span>opci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>compra. <span class=\"__1 _7\"></span>Tambi\u00e9n <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>exe<span class=\"__1 _4\"></span>nci\u00f3n <span class=\"__1 _7\"></span>de reconocimiento de activos de bajo valor a los arrendamientos de equipos que se consideran de bajo valor. <span class=\"__1 _4\"></span>Los <span class=\"__1 _4\"></span>pagos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>arren<span class=\"__1 _4\"></span>damientos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>arrendamientos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>corto<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>plazo <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>arrendami<span class=\"__1 _4\"></span>entos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>activos de bajo valor se reconocen como gastos lineales durant<span class=\"__1 _4\"></span>e el plazo del arrendamiento.<span class=\"ff6\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Grupo como arrendador operativo </span></span>Si el co<span class=\"__1 _4\"></span>ntrato no transfiere sustancialmente todos los <span class=\"__1 _4\"></span>riesgos y be<span class=\"__1 _4\"></span>neficios inherentes a la p<span class=\"__1 _4\"></span>ropiedad del <span class=\"__1 _2e\"> </span>acti<span class=\"__1 _4\"></span>vo, <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>arrend<span class=\"__1 _4\"></span>amiento <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>clasifi<span class=\"__1 _4\"></span>ca <span class=\"__1 _2e\"> </span>como <span class=\"__1 _2e\"> </span>operati<span class=\"__1 _4\"></span>vo. <span class=\"__1 _16\"> </span>El<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>ingreso <span class=\"__1 _23\"> </span>que <span class=\"__1 _2e\"> </span>g<span class=\"__1 _4\"></span>enera <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>con<span class=\"__1 _4\"></span>trato <span class=\"__1 _2e\"> </span>se contabiliza <span class=\"__1 _7\"></span>linealmente <span class=\"__1 _7\"></span>durante <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>contrato <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _7\"></span>ing<span class=\"__1 _4\"></span>resos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>y ganancias <span class=\"__1 _4\"></span>consolidada <span class=\"__1 _4\"></span>en<span class=\"__1 _4c\"> </span>la medi<span class=\"__1 _4\"></span>da que<span class=\"__1 _4\"></span> tiene <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>naturaleza op<span class=\"__1 _4\"></span>erativa. Los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>directos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se incurren en la firma de un contrato de arrendamiento se incorporan como un m<span class=\"__1 _3\"></span>ayor valor del activo<span class=\"__1 _4c\"> </span>arrendado <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>se amort<span class=\"__1 _3\"></span>izan <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>urante <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>periodo <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>arrendamiento e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>mismo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>criterio q<span class=\"__1 _3\"></span>ue <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>ing<span class=\"__1 _4\"></span>resos.<span class=\"__1 _3\"></span> Los pagos contingentes se reconocen como ingresos en el periodo que se devengan.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "El <span class=\"__1 _1f\"></span>coste <span class=\"__1 _1f\"></span>financiero <span class=\"__1 _1f\"></span>se carga a <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>durante el <span class=\"__1 _4\"></span>per\u00edodo <span class=\"__1 _4\"></span>de arrendamiento<span class=\"__1 _4\"></span> de <span class=\"__1 _4\"></span>forma que <span class=\"__1 _4\"></span>produzcan un<span class=\"__1 _4\"></span> tipo <span class=\"__1 _4\"></span>de int<span class=\"__1 _4\"></span>er\u00e9s peri\u00f3dico constante sobre el saldo restante del pasivo para cada per\u00edodo.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "2.10.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Activos no corrientes y grupos enajenables de elementos mantenidos para la venta  </span>El <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>clasifica <span class=\"__1 _21\"></span>como <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>no <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>rriente <span class=\"__1 _29\"></span>(o <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>grupo <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span>ajenable <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>elementos) <span class=\"__1 _21\"></span>como <span class=\"__1 _21\"></span>mantenido para l<span class=\"__1 _4\"></span>a venta, <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>su imp<span class=\"__1 _4\"></span>orte en <span class=\"__1 _4\"></span>libros <span class=\"__1 _4\"></span>se re<span class=\"__1 _4\"></span>cuperar\u00e1 <span class=\"__1 _4\"></span>fundamentalmente <span class=\"__1 _4\"></span>a trav\u00e9s <span class=\"__1 _4\"></span>de u<span class=\"__1 _4\"></span>na tran<span class=\"__1 _4\"></span>sacci\u00f3n de venta, en lugar de por su uso continuado. Para <span class=\"__1 _20\"> </span>apli<span class=\"__1 _4\"></span>car <span class=\"__1 _20\"> </span>la <span class=\"__1 _1a\"> </span>clasificaci\u00f3n <span class=\"__1 _20\"> </span>ante<span class=\"__1 _4\"></span>rior, <span class=\"__1 _20\"> </span>el <span class=\"__1 _1a\"> </span>activo <span class=\"__1 _20\"> </span>(o <span class=\"__1 _1a\"> </span>grupo <span class=\"__1 _20\"> </span>en<span class=\"__1 _4\"></span>ajenable <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>elemento<span class=\"__1 _4\"></span>s) <span class=\"__1 _20\"> </span>debe <span class=\"__1 _1a\"> </span>estar disponible, <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>sus <span class=\"__1 _23\"> </span>condi<span class=\"__1 _4\"></span>ciones <span class=\"__1 _2e\"> </span>actuales, <span class=\"__1 _23\"> </span>para <span class=\"__1 _2e\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>venta <span class=\"__1 _23\"> </span>inmediata, <span class=\"__1 _23\"> </span>sujeto <span class=\"__1 _23\"> </span>exclusivamente <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>los t\u00e9rminos <span class=\"__1 _4\"></span>usuales <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>habituales <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>venta <span class=\"__1 _4\"></span>de estos <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>(o <span class=\"__1 _4\"></span>gru<span class=\"__1 _4\"></span>pos <span class=\"__1 _4\"></span>enajenables <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>elementos), y su venta debe ser altamente probable.  Para que <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>venta <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>altamente <span class=\"__1 _4\"></span>probable, l<span class=\"__1 _4\"></span>a Dire<span class=\"__1 _4\"></span>cci\u00f3n, debe<span class=\"__1 _4\"></span> estar <span class=\"__1 _4\"></span>comprometida <span class=\"__1 _4\"></span>por u<span class=\"__1 _4\"></span>n pl<span class=\"__1 _4\"></span>an para vender <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>activo <span class=\"__1 _1f\"></span>(o <span class=\"__1 _1f\"></span>grupo <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>najenable <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>elementos), <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>deb<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>haberse <span class=\"__1 _1f\"></span>iniciado <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>forma <span class=\"__1 _1f\"></span>acti<span class=\"__1 _4\"></span>va <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span> programa <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span>encontrar <span class=\"__1 _21\"></span>un <span class=\"__1 _3\"></span>comprador <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>completar <span class=\"__1 _21\"></span>dicho <span class=\"__1 _3\"></span>plan. <span class=\"__1 _21\"></span>Ade<span class=\"__1 _4\"></span>m\u00e1s, <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>venta <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _21\"></span>(o <span class=\"__1 _3\"></span>grupo enajenable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>lementos) <span class=\"__1 _7\"></span>debe <span class=\"__1 _7\"></span>negociarse <span class=\"__1 _7\"></span>activamente <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>precio <span class=\"__1 _7\"></span>razonable, <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>su<span class=\"__1 _3\"></span> valor <span class=\"__1 _16\"> </span>razonable <span class=\"__1 _2e\"> </span>actual. <span class=\"__1 _16\"> </span>Asimismo, <span class=\"__1 _2e\"> </span>debe <span class=\"__1 _16\"> </span>esperarse <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>venta <span class=\"__1 _16\"> </span>cumpla <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>con<span class=\"__1 _4\"></span>diciones <span class=\"__1 _16\"> </span>para <span class=\"__1 _16\"> </span>su<span class=\"__1 _4c\"> </span>reconocimiento <span class=\"__1 _1f\"></span>completo <span class=\"__1 _1f\"></span>(inclui<span class=\"__1 _4\"></span>da <span class=\"__1 _1f\"></span>cualquier <span class=\"__1 _1f\"></span>autorizaci\u00f3n <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>condicione <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>venta)<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>dentro <span class=\"__1 _17\"></span>del <span class=\"__1 _1f\"></span>a\u00f1o siguiente a la fecha de clasificaci\u00f3n. Cuando <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>cumplan <span class=\"__1 _21\"></span>los criterios <span class=\"__1 _21\"></span>est<span class=\"__1 _4\"></span>ablecidos <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00e1rrafo <span class=\"__1 _21\"></span>ant<span class=\"__1 _4\"></span>erior, <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>el plan <span class=\"__1 _21\"></span>de venta <span class=\"__1 _21\"></span>impli<span class=\"ls1a\">ca</span> la <span class=\"__1 _21\"></span>p\u00e9rdi<span class=\"__1 _4\"></span>da<span class=\"__1 _3\"></span> de <span class=\"__1 _16\"> </span>control <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _17\"> </span>dependiente <span class=\"__1 _16\"> </span>clasificar\u00e1 <span class=\"__1 _16\"> </span>todos <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>esa <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>ependiente <span class=\"__1 _16\"> </span>como mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>venta, <span class=\"__1 _7\"></span>independientemente <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>retenga <span class=\"__1 _7\"></span>despu\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>una participaci\u00f3n no dominante en su anterior dependiente. Estos acti<span class=\"__1 _4\"></span>vos o <span class=\"__1 _4\"></span>grupos enajenables <span class=\"__1 _4\"></span>se valoran po<span class=\"__1 _4\"></span>r su valor <span class=\"__1 _4\"></span>contable o <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>valor razonable <span class=\"__1 _4\"></span>deducidos los costes necesarios para la venta, el menor.<span class=\"__1 _4c\"> </span>Los <span class=\"__1 _21\"></span>activos <span class=\"__1 _21\"></span>clasifi<span class=\"__1 _4\"></span>cados <span class=\"__1 _29\"></span>como <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>corrientes <span class=\"__1 _21\"></span>mantenidos <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>venta <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>amo<span class=\"__1 _4\"></span>rtizan, <span class=\"__1 _21\"></span>pero <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>fecha de cada <span class=\"__1 _21\"></span>estado de <span class=\"__1 _3\"></span>situaci\u00f3n <span class=\"__1 _3\"></span>financiera se <span class=\"__1 _21\"></span>reali<span class=\"__1 _4\"></span>zan <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>rrespondientes <span class=\"__1 _3\"></span>correcciones <span class=\"__1 _3\"></span>valorativas <span class=\"__1 _3\"></span>para que el valor contable no exceda el valor razonable menos los costes de venta.  Los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>gastos <span class=\"__1 _4\"></span>generados <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>grupos <span class=\"__1 _7\"></span>enajenables <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>elementos, mantenidos  para  la  venta,<span class=\"__1 _3\"></span>  que  no  cumplen  los  requisitos  para <span class=\"__1 _1a\"> </span>calificarlo<span class=\"__1 _4\"></span>s <span class=\"__1 _1a\"> </span>como  operaciones interrumpidas, <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>reconocen <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>partida <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>cuenta <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ganan<span class=\"__1 _4\"></span>cias <span class=\"__1 _1f\"></span>consolidada <span class=\"__1 _17\"> </span>que corresponda seg\u00fan su naturaleza. Al <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>ejerci<span class=\"__1 _4\"></span>cio, <span class=\"__1 _1f\"></span>si <span class=\"__1 _1f\"></span>bien <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>encuentra <span class=\"__1 _7\"></span>comp<span class=\"__1 _4\"></span>rometido <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>plan <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>venta <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> algunos activos i<span class=\"__1 _4\"></span>nmobiliarios, al no consi<span class=\"__1 _4\"></span>derarse la venta de est<span class=\"__1 _4\"></span>os activos altamente pro<span class=\"__1 _4\"></span>bable, a un precio <span class=\"__1 _17\"> </span>razonable, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>laci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"> </span>su <span class=\"__1 _1f\"></span>valor <span class=\"__1 _17\"> </span>razonable <span class=\"__1 _1f\"></span>actual, <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>un <span class=\"__1 _17\"> </span>plazo <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>tiempo <span class=\"__1 _17\"></span>inferior <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>12 meses, <span class=\"__1 _7\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>ha <span class=\"__1 _7\"></span>procedido <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _1f\"></span>clasificaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>como <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>corrientes <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>grupos <span class=\"__1 _7\"></span>enajenables <span class=\"__1 _1f\"></span>de elementos mantenidos para la venta",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "2.11.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Activos financieros </span>2.11.1<span class=\"ff4\"> <span class=\"__1 _22\"> </span></span>Reconocimiento inicial y valoraci\u00f3n  Los act<span class=\"__1 _4\"></span>ivos fin<span class=\"__1 _4\"></span>ancieros se <span class=\"__1 _4\"></span>regi<span class=\"__1 _4\"></span>stran ini<span class=\"__1 _4\"></span>cialmente a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>de adq<span class=\"__1 _4\"></span>uisici\u00f3n, <span class=\"__1 _4\"></span>incluyendo <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>costes de la operaci\u00f3n. Los activos financieros mantenidos por las sociedades del Grupo<span class=\"__1 _4\"></span> se clasifican como: a) activos financieros a valor razonable con cambios en resultados;<span class=\"__1 _4c\"> </span>b) cr\u00e9ditos y cuentas a cobrar (activos financieros a coste amortizado); y c) activos financieros a valor razonable con cambio en Otro resultado global. La <span class=\"__1 _3\"></span>Direcci\u00f3n determina <span class=\"__1 _3\"></span>la clasificaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las inversiones <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>el momento <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>su <span class=\"__1 _3\"></span>reconocimiento <span class=\"__1 _3\"></span>inicial y revisa <span class=\"__1 _3\"></span>la clasificaci\u00f3n en <span class=\"__1 _21\"></span>cada fecha de cierre <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>ejercicio, atendiendo <span class=\"__1 _3\"></span>principalmente a <span class=\"__1 _3\"></span>un modelo<span class=\"__1 _3\"></span> de negocio donde el objetivo prin<span class=\"__1 _4\"></span>cipal es el cobro de los flu<span class=\"__1 _4\"></span>jo<span class=\"__1 _4\"></span>s de efectivo contractuales, por ello, la mayor\u00eda de los activos financieros del Grupo se encuentran en la categor\u00eda de Coste amortizado. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Activos financieros a valor razonable con cambios en resultados </span></span>En <span class=\"__1 _17\"> </span>esta <span class=\"__1 _16\"> </span>categor\u00eda <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>reco<span class=\"__1 _4\"></span>gen <span class=\"__1 _17\"> </span>t<span class=\"__1 _4\"></span>anto <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>financieros <span class=\"__1 _17\"> </span>adqui<span class=\"__1 _4\"></span>ridos <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>negociaci\u00f3n <span class=\"__1 _16\"> </span>como aquellos <span class=\"__1 _7\"></span>designados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>inicio. <span class=\"__1 _7\"></span>Un <span class=\"__1 _7\"></span>activo <span class=\"__1 _1f\"></span>financiero <span class=\"__1 _7\"></span>se clasifica <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>esta <span class=\"__1 _1f\"></span>categ<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _1f\"></span>si <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>adquiere <span class=\"__1 _1f\"></span>principalmente <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"></span>el <span class=\"__1 _7\"></span>prop\u00f3sito <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>ven<span class=\"__1 _4\"></span>derse <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>corto plazo <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>design<span class=\"__1 _4\"></span>ado <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Direcci<span class=\"__1 _4\"></span>\u00f3<span class=\"__1 _4\"></span>n. <span class=\"__1 _7\"></span>Los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>tambi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>clasi<span class=\"__1 _4\"></span>fican <span class=\"__1 _7\"></span>como adquiridos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>re\u00fan<span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>requisitos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>ser <span class=\"__1 _1f\"></span>designados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cobertura contable.<span class=\"__1 _4c\"> </span>Se reconocen i<span class=\"__1 _3\"></span>nicial y <span class=\"__1 _3\"></span>posterio<span class=\"__1 _4\"></span>rmente <span class=\"__1 _3\"></span>por su v<span class=\"__1 _3\"></span>alor razonable, <span class=\"__1 _3\"></span>sin incluir los cost<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>la<span class=\"__1 _4\"></span> transacci\u00f3n. Los <span class=\"__1 _4\"></span>sucesivos <span class=\"__1 _7\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>dicho <span class=\"__1 _4\"></span>val<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>\u00ednea <span class=\"__1 _4\"></span>de<span class=\"__1 _7\"></span> beneficios/p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>de activos financieros a valor razonable en la cuenta de p\u00e9rdidas y ganancias consolidada.<span class=\"__1 _4\"></span> El Grupo c<span class=\"__1 _3\"></span>lasifica los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>financieros, diferentes <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los designados a <span class=\"__1 _21\"></span>valor razonable con <span class=\"__1 _3\"></span>cambios en <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>esignados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>otro resultado <span class=\"__1 _21\"></span>global, <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>acue<span class=\"__1 _4\"></span>rd<span class=\"__1 _3\"></span>o <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>modelo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>negocio <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>caracte<span class=\"__1 _4\"></span>r\u00edsticas <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>flujo<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>contractuales.<span class=\"__1 _4\"></span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Cr\u00e9ditos y cuentas a cobrar (Activos financieros a coste amortizado)<span class=\"fc3\"> </span></span></span>Los <span class=\"__1 _2e\"> </span>activos <span class=\"__1 _23\"> </span>financieros <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>vencimiento<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>los <span class=\"__1 _2e\"> </span>pr\u00e9<span class=\"__1 _4\"></span>stamos <span class=\"__1 _16\"> </span>y <span class=\"__1 _23\"> </span>cuentas <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>cobrar <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>valoran <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>\u201ccoste amortizado\u201d.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _2e\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _2e\"> </span>valora <span class=\"__1 _23\"> </span>sus <span class=\"__1 _23\"> </span>activos <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>coste <span class=\"__1 _23\"> </span>amortizado, <span class=\"__1 _23\"> </span>ya <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>objetivo <span class=\"__1 _23\"> </span>del <span class=\"__1 _2e\"> </span>modelo <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>negocio <span class=\"__1 _23\"> </span>es mantenerlos con el fin de cobrar los flujos de efectivo contractuales.  La NII<span class=\"__1 _4\"></span>F 9 <span class=\"__1 _4\"></span>propone do<span class=\"__1 _4\"></span>s enfoques para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>c\u00e1lculo la <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _4\"></span>esperada, en <span class=\"__1 _4\"></span>funci\u00f3n de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>naturaleza d<span class=\"__1 _4\"></span>e los saldos: \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Modelo <span class=\"__1 _17\"> </span>g<span class=\"__1 _4\"></span>eneral <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>tres <span class=\"__1 _17\"> </span>fases: <span class=\"__1 _17\"> </span>apli<span class=\"__1 _4\"></span>cable <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>brar <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>vent<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>o <span class=\"__1 _17\"> </span>prestaci\u00f3n <span class=\"__1 _17\"> </span>de </span></span>servicios <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _23\"> </span>arrendamientos <span class=\"__1 _23\"> </span>con <span class=\"__1 _23\"> </span>componente <span class=\"__1 _23\"> </span>financiero<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>significativo, <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>activos <span class=\"__1 _20\"> </span>por contratos o los compromisos de pr\u00e9stamo y los contratos de garant\u00eda financiera. \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Enfoque<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>simplificado: <span class=\"__1 _4\"></span>apli<span class=\"__1 _4\"></span>cable <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>cobrar <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>ventas <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>restaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>servicios <span class=\"__1 _7\"></span>y </span></span>por arrendamientos sin componente financiero significativo. El Grupo, <span class=\"__1 _4\"></span>aplicando la NIIF 9 <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> 5.5.16 <span class=\"__1 _4\"></span>ha escogido l<span class=\"__1 _4\"></span>a opci\u00f3n de <span class=\"__1 _4\"></span>aplicar mo<span class=\"__1 _4\"></span>delo de p\u00e9rdida esperada simplificado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>cue<span class=\"__1 _4\"></span>ntas <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>merciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>arrendamientos, <span class=\"__1 _21\"></span>as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>activos <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>contratos comerciales p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _21\"></span>que par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>estos act<span class=\"__1 _3\"></span>ivos calc<span class=\"__1 _3\"></span>ula <span class=\"__1 _3\"></span>la p<span class=\"__1 _3\"></span>\u00e9rdida <span class=\"__1 _3\"></span>esperada <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>toda <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>vida d<span class=\"__1 _3\"></span>el act<span class=\"__1 _3\"></span>ivo.<span class=\"__1 _4\"></span> Con <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>fin, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>ablecido <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>ocedimiento <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>uentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>se<span class=\"__1 _3\"></span> deterioran <span class=\"__1 _16\"> </span>cuando <span class=\"__1 _16\"> </span>ya <span class=\"__1 _2e\"> </span>no <span class=\"__1 _16\"> </span>son <span class=\"__1 _16\"> </span>recuperables <span class=\"__1 _16\"> </span>(p\u00e9rdidas <span class=\"__1 _16\"> </span>incu<span class=\"__1 _4\"></span>rridas) <span class=\"__1 _16\"> </span>sino <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>considera <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sibles p\u00e9rdidas <span class=\"__1 _3\"></span>esperadas <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>la evoluci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _21\"></span>credi<span class=\"__1 _4\"></span>ticio <span class=\"__1 _21\"></span>espe<span class=\"__1 _4\"></span>c\u00edfico <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>client<span class=\"__1 _4\"></span>e, su <span class=\"__1 _21\"></span>sector <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>pa\u00eds. Este <span class=\"__1 _7\"></span>modelo <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>tod<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>incluidos <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>comerciales <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>tratos<span class=\"__1 _3\"></span> bajo la NIIF 15 y no comerciales. Para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>c\u00e1lcul<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>desarrollado <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>me<span class=\"__1 _4\"></span>todolog\u00eda <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>saldos <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los activos <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _4\"></span>unos <span class=\"__1 _7\"></span>porcentajes <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>reflejen <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>creditici<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>esperadas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>funci\u00f3n <span class=\"__1 _7\"></span>del perfil crediticio de la cont<span class=\"__1 _4\"></span>rapartida (el cliente, para el caso de los clien<span class=\"__1 _4\"></span>tes y otras cuentas a cobrar), para lo que se ha involucrado a un experto independiente<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>Dichos <span class=\"__1 _4\"></span>porcentajes <span class=\"__1 _4\"></span>reflejan <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>probabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>ocurra <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _4\"></span>de pago <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>porcentaje <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdida, <span class=\"__1 _4\"></span>que, <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>vez <span class=\"__1 _7\"></span>producido <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>impago<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>resulta <span class=\"__1 _7\"></span>finalmente <span class=\"__1 _4\"></span>incobrable. La <span class=\"__1 _22\"> </span>asignaci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _22\"> </span>ratings <span class=\"__1 _22\"> </span>y <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>evolu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>dichos <span class=\"__1 _22\"> </span>porcentajes <span class=\"__1 _2d\"> </span>son <span class=\"__1 _22\"> </span>supervisados <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>el departamento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _1f\"></span>financieros, <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>anual<span class=\"__1 _4\"></span>mente, <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>cada <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejercicio <span class=\"__1 _1f\"></span>actuali<span class=\"__1 _4\"></span>za <span class=\"__1 _1f\"></span>en funci\u00f3n de los riesgos crediticios.  Si <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>dicho <span class=\"__1 _23\"> </span>an\u00e1lisis <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>identifica <span class=\"__1 _2e\"> </span>un <span class=\"__1 _23\"> </span>incremento <span class=\"__1 _2e\"> </span>significativo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _23\"> </span>riesgo <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>reconocido inicialmente, <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>p\u00e9rdida <span class=\"__1 _17\"> </span>esperada <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>calcula <span class=\"__1 _17\"> </span>teni<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>cuenta <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>probabilidad <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>haya <span class=\"__1 _17\"> </span>un incumplimiento durante toda la vida del activo<span class=\"__1 _4\"></span> <span class=\"ls31\">(v</span>er Nota 3b)<span class=\"__1 _4c\"> </span>. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Activos financieros a valor razonable con cambios en patrimonio<span class=\"ff3_1 fs2_1\"> </span></span></span>Los <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>patrimonio <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>reconocen <span class=\"__1 _1f\"></span>inicialmente <span class=\"__1 _1f\"></span>al valor <span class=\"__1 _2b\"> </span>razonable <span class=\"__1 _2b\"> </span>m\u00e1s <span class=\"__1 _2b\"> </span>los <span class=\"__1 _2d\"> </span>co<span class=\"__1 _4\"></span>stes <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>transacci\u00f3n <span class=\"__1 _2b\"> </span>directamente <span class=\"__1 _2b\"> </span>atribuibles <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>compra. <span class=\"__1 _2b\"> </span>Con posterioridad <span class=\"__1 _2e\"> </span>al <span class=\"__1 _23\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>icial, <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _16\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _2e\"> </span>clasif<span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>cados <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>esta <span class=\"__1 _23\"> </span>categor\u00eda, <span class=\"__1 _2e\"> </span>se valoran <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable, <span class=\"__1 _21\"></span>reconociendo <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>p\u00e9rdida <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>ganancia <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>otro <span class=\"__1 _21\"></span>resultado <span class=\"__1 _21\"></span>global, <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>excepci\u00f3n de las p\u00e9rdidas y ganancias por tipo de cambio.<span class=\"__1 _4c\"> </span>En <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>caso <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _17\"> </span>Grupo, <span class=\"__1 _17\"> </span>son <span class=\"__1 _17\"></span>fundamentalmente <span class=\"__1 _17\"></span>aquellas <span class=\"__1 _17\"> </span>participaciones <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>sociedades <span class=\"__1 _17\"></span>que, <span class=\"__1 _1f\"></span>de acuerdo <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>normati<span class=\"__1 _4\"></span>va <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>vigor, <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>se<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _16\"> </span>incluido <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>pe<span class=\"__1 _4\"></span>r\u00edmetro <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>consolidaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los ejercicios 2024 y 2023. Las adquisiciones y enajenaciones de inversiones se reconocen en la fecha de negociaci\u00f3n, es decir, la fecha en<span class=\"__1 _4\"></span> que se compromete a <span class=\"__1 _4\"></span>adquirir o vender <span class=\"__1 _4\"></span>el activo. Los <span class=\"__1 _4\"></span>activos financieros se dan <span class=\"__1 _4\"></span>de baja contable <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>derechos <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>recibir <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>efectiv<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>inversiones <span class=\"__1 _1f\"></span>han <span class=\"__1 _7\"></span>vencid<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>h<span class=\"__1 _4\"></span>an transferido <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>traspasado <span class=\"__1 _23\"> </span>sustancialmente <span class=\"__1 _23\"> </span>todos <span class=\"__1 _23\"> </span>los <span class=\"__1 _2e\"> </span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>ventajas <span class=\"__1 _2e\"> </span>deri<span class=\"__1 _4\"></span>vados <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>su titularidad. No <span class=\"__1 _21\"></span>hay <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>reclasi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _29\"></span>post<span class=\"__1 _4\"></span>erior <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bene<span class=\"__1 _4\"></span>ficios <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>p\u00e9rdidas <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>resultados <span class=\"__1 _21\"></span>despu\u00e9s de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>baja <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>inversi\u00f3<span class=\"__1 _4\"></span>n. <span class=\"__1 _4\"></span>Las <span class=\"__1 _4\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _4\"></span>(y <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>erioro) <span class=\"__1 _4\"></span>en instrumentos de pat<span class=\"__1 _4\"></span>rimonio valorados a valor <span class=\"__1 _4\"></span>razonab<span class=\"__1 _4\"></span>le con<span class=\"__1 _4\"></span> cambios en o<span class=\"__1 _4\"></span>tro resultado global <span class=\"__1 _4\"></span>no se informan por separado de otros cambios en el valor razonable. 2.11.2<span class=\"ff4\"> <span class=\"__1 _22\"> </span></span>Baja de los activos financieros El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>aplica <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>criterios <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>baja <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>ciero <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a una parte <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>grupo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>activos fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _4\"></span>similares <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>activo <span class=\"__1 _4\"></span>financiero <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>a u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>grupo <span class=\"__1 _7\"></span>de act<span class=\"__1 _4\"></span>ivos financieros similares.  Los <span class=\"__1 _17\"> </span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>financieros <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>dan <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>baja <span class=\"__1 _16\"> </span>contable <span class=\"__1 _17\"> </span>cuando <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>derechos <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>cibir <span class=\"__1 _17\"> </span>flujos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>efect<span class=\"__1 _4\"></span>ivo relacionados <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>mismos <span class=\"__1 _22\"> </span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _2d\"> </span>vencido <span class=\"__1 _22\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>se <span class=\"__1 _22\"> </span>han<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>transferido <span class=\"__1 _22\"> </span>y <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2b\"> </span>Grupo <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>traspasado sustancialmente <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>rie<span class=\"__1 _4\"></span>sgos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ben<span class=\"__1 _4\"></span>eficios <span class=\"__1 _7\"></span>deri<span class=\"__1 _4\"></span>vados <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>su <span class=\"__1 _7\"></span>tit<span class=\"__1 _4\"></span>ularidad. <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>baja <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos financieros <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>aquellas <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>rcunstancias <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>retiene <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>contractuales <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>recib<span class=\"__1 _4\"></span>ir los <span class=\"__1 _23\"> </span>flujos <span class=\"__1 _23\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>efectivo, <span class=\"__1 _23\"> </span>s\u00f3lo <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>pro<span class=\"__1 _4\"></span>duce <span class=\"__1 _2e\"> </span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>asumido <span class=\"__1 _20\"> </span>obligaciones <span class=\"__1 _23\"> </span>contractuales <span class=\"__1 _23\"> </span>que determinan el <span class=\"__1 _3\"></span>pago de <span class=\"__1 _3\"></span>dichos <span class=\"__1 _3\"></span>flujos a uno <span class=\"__1 _3\"></span>o m\u00e1s <span class=\"__1 _3\"></span>perceptores <span class=\"__1 _3\"></span>y se <span class=\"__1 _3\"></span>cumplen los <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>guientes requ<span class=\"__1 _3\"></span>isitos:<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">El pago de los flujos de efectivo se encuentra condicionado a su cobro previo; </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">El Grupo no puede proceder a la venta o pignoraci\u00f3n del activo financiero; y </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">Los <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>efectivo <span class=\"__1 _1f\"></span>cobrados <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>nombre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>eventuales <span class=\"__1 _1f\"></span>perceptores <span class=\"__1 _1f\"></span>son <span class=\"__1 _7\"></span>remi<span class=\"__1 _4\"></span>tidos <span class=\"__1 _1f\"></span>sin </span></span>retraso <span class=\"__1 _1a\"> </span>significativo, <span class=\"__1 _20\"> </span>no <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>ncontr\u00e1ndose <span class=\"__1 _20\"> </span>capacitado <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span>  Grupo <span class=\"__1 _20\"> </span>para <span class=\"__1 _20\"> </span>reinvertir <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _20\"> </span>flujos <span class=\"__1 _1a\"> </span>de efectivo.  Se  except\u00faa  de <span class=\"__1 _1a\"> </span>la  aplicaci\u00f3<span class=\"__1 _4\"></span>n  de  es<span class=\"__1 _3\"></span>te  criterio  a  las  inversiones  en <span class=\"__1 _1a\"> </span>efectivo  o equivalentes <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>fectuadas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _21\"></span>du<span class=\"__1 _4\"></span>rante <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>peri<span class=\"__1 _4\"></span>odo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>liquidaci\u00f3n <span class=\"__1 _21\"></span>comprendido entre <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>cobro <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>remi<span class=\"__1 _4\"></span>si\u00f3n <span class=\"__1 _21\"></span>pactada <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>perceptores <span class=\"__1 _21\"></span>eventuales, <span class=\"__1 _21\"></span>sie<span class=\"__1 _4\"></span>mpre que los intereses devengados se atribuyan a los eventuales perceptores<span class=\"__1 _4c\"> </span>En <span class=\"__1 _1f\"></span>aque<span class=\"__1 _4\"></span>llos <span class=\"__1 _1f\"></span>casos <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _1f\"></span>cede <span class=\"__1 _17\"> </span>un <span class=\"__1 _1f\"></span>activo <span class=\"__1 _17\"> </span>financiero <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>totalidad, <span class=\"__1 _1f\"></span>pero <span class=\"__1 _17\"> </span>retiene <span class=\"__1 _1f\"></span>el derecho <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>administraci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>activo <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciero a <span class=\"__1 _4\"></span>cambi<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>comisi\u00f3n, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>activo <span class=\"__1 _4\"></span>o pasivo correspondiente a la prestaci\u00f3n de dicho servicio. Si la contraprestaci\u00f3n recibida es infer<span class=\"__1 _4\"></span>ior a los <span class=\"__1 _4\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncurrir <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>prestaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>servicio <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>un importe equivalente <span class=\"__1 _21\"></span>a las <span class=\"__1 _3\"></span>oblig<span class=\"__1 _4\"></span>aciones <span class=\"__1 _3\"></span>contra\u00eddas <span class=\"__1 _3\"></span>valoradas <span class=\"__1 _3\"></span>a v<span class=\"__1 _3\"></span>alor razonable. <span class=\"__1 _3\"></span>Si <span class=\"__1 _3\"></span>la contraprestaci\u00f3<span class=\"__1 _3\"></span>n por el servi<span class=\"__1 _4\"></span>cio es superior a la que <span class=\"__1 _4\"></span>resultar\u00eda de aplicar una re<span class=\"__1 _4\"></span>muneraci\u00f3n adecuada se reconoce un activo por los derechos de administraci\u00f3n.  En <span class=\"__1 _3\"></span>las transacciones <span class=\"__1 _3\"></span>en las<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que se <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>gistra la <span class=\"__1 _21\"></span>baja de un activo <span class=\"__1 _21\"></span>fin<span class=\"__1 _4\"></span>anciero e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>su totalidad, <span class=\"__1 _3\"></span>los activos<span class=\"__1 _3\"></span> financieros  ob<span class=\"__1 _3\"></span>tenidos <span class=\"__1 _1a\"> </span>o  l<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>pasivos  financieros, <span class=\"__1 _20\"> </span>i<span class=\"__1 _4\"></span>ncluyendo <span class=\"__1 _1a\"> </span>los  pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>correspondientes  a <span class=\"__1 _20\"> </span>los servicios de administraci\u00f3n incurridos, se registran a valo<span class=\"__1 _4\"></span>r razonable. En <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>transacciones <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> l<span class=\"__1 _4\"></span>as qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registra <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>parci<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _4\"></span>financiero, el <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>contable del <span class=\"__1 _7\"></span>activo <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _7\"></span>completo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>v<span class=\"__1 _4\"></span>endida <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>parte <span class=\"__1 _4\"></span>man<span class=\"__1 _4\"></span>tenida, <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncluyendo <span class=\"__1 _7\"></span>los activos correspondientes <span class=\"__1 _4\"></span>a los servicios d<span class=\"__1 _4\"></span>e administra<span class=\"__1 _4\"></span>ci\u00f3n, en<span class=\"__1 _4\"></span> proporci\u00f3n al valor <span class=\"__1 _4\"></span>razonable relati<span class=\"__1 _4\"></span>vo de cada una de ellas.<span class=\"__1 _4c\"> </span>La <span class=\"__1 _2e\"> </span>baja <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un <span class=\"__1 _2e\"> </span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _2e\"> </span>financiero <span class=\"__1 _2e\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>su <span class=\"__1 _2e\"> </span>totalidad <span class=\"__1 _23\"> </span>implica <span class=\"__1 _2e\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>resul<span class=\"__1 _4\"></span>tados <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>la diferencia <span class=\"__1 _3\"></span>existente <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>ntre <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>contabl<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>la suma <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>recibid<span class=\"__1 _4\"></span>a, <span class=\"__1 _21\"></span>net<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>gastos de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>transacci\u00f3n, <span class=\"__1 _16\"> </span>incluy\u00e9ndose <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>obtenidos <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>pa<span class=\"__1 _4\"></span>sivos <span class=\"__1 _16\"> </span>asumidos <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>\u00e9rdida <span class=\"__1 _16\"> </span>o ganancia <span class=\"__1 _4\"></span>diferida <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>otro <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>global, <span class=\"__1 _4\"></span>salvo <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>instru<span class=\"__1 _4\"></span>mentos d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>designados <span class=\"__1 _4\"></span>a valor razonable con cambios en otro resultado global. Los criterios <span class=\"__1 _3\"></span>de reconocimiento <span class=\"__1 _3\"></span>de la <span class=\"__1 _3\"></span>baja de <span class=\"__1 _3\"></span>activos financieros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>operaciones en <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>el Gru<span class=\"__1 _4\"></span>po<span class=\"ls1d\">, </span>ni <span class=\"__1 _4\"></span>cede ni <span class=\"__1 _4\"></span>retiene de<span class=\"__1 _4\"></span> manera sustan<span class=\"__1 _4\"></span>cial los <span class=\"__1 _4\"></span>riesgos y <span class=\"__1 _4\"></span>beneficios <span class=\"__1 _4\"></span>inherentes a <span class=\"__1 _4\"></span>su pro<span class=\"__1 _4\"></span>piedad se <span class=\"__1 _4\"></span>basan en el an\u00e1lisis del grado de control mantenido. <span class=\"ff3_1\"> </span>Las <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>manera <span class=\"__1 _7\"></span>sustancial <span class=\"__1 _7\"></span>todos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>riesgo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>beneficios inherentes a la propiedad de un activo financiero cedido se registran mediante el reconocimiento en cuentas <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>contraprestaci\u00f3n <span class=\"__1 _17\"> </span>recibida. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _17\"> </span>gastos <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>ransacci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>reconocen <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span> resultados siguiendo el m\u00e9todo del tipo de inter\u00e9s efectivo<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "2.11.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Activos financieros </span>2.11.1<span class=\"ff4\"> <span class=\"__1 _22\"> </span></span>Reconocimiento inicial y valoraci\u00f3n  Los act<span class=\"__1 _4\"></span>ivos fin<span class=\"__1 _4\"></span>ancieros se <span class=\"__1 _4\"></span>regi<span class=\"__1 _4\"></span>stran ini<span class=\"__1 _4\"></span>cialmente a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>de adq<span class=\"__1 _4\"></span>uisici\u00f3n, <span class=\"__1 _4\"></span>incluyendo <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>costes de la operaci\u00f3n. Los activos financieros mantenidos por las sociedades del Grupo<span class=\"__1 _4\"></span> se clasifican como: a) activos financieros a valor razonable con cambios en resultados;<span class=\"__1 _4c\"> </span>b) cr\u00e9ditos y cuentas a cobrar (activos financieros a coste amortizado); y c) activos financieros a valor razonable con cambio en Otro resultado global. La <span class=\"__1 _3\"></span>Direcci\u00f3n determina <span class=\"__1 _3\"></span>la clasificaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las inversiones <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>el momento <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>su <span class=\"__1 _3\"></span>reconocimiento <span class=\"__1 _3\"></span>inicial y revisa <span class=\"__1 _3\"></span>la clasificaci\u00f3n en <span class=\"__1 _21\"></span>cada fecha de cierre <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>ejercicio, atendiendo <span class=\"__1 _3\"></span>principalmente a <span class=\"__1 _3\"></span>un modelo<span class=\"__1 _3\"></span> de negocio donde el objetivo prin<span class=\"__1 _4\"></span>cipal es el cobro de los flu<span class=\"__1 _4\"></span>jo<span class=\"__1 _4\"></span>s de efectivo contractuales, por ello, la mayor\u00eda de los activos financieros del Grupo se encuentran en la categor\u00eda de Coste amortizado. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Activos financieros a valor razonable con cambios en resultados </span></span>En <span class=\"__1 _17\"> </span>esta <span class=\"__1 _16\"> </span>categor\u00eda <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>reco<span class=\"__1 _4\"></span>gen <span class=\"__1 _17\"> </span>t<span class=\"__1 _4\"></span>anto <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>financieros <span class=\"__1 _17\"> </span>adqui<span class=\"__1 _4\"></span>ridos <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>negociaci\u00f3n <span class=\"__1 _16\"> </span>como aquellos <span class=\"__1 _7\"></span>designados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>inicio. <span class=\"__1 _7\"></span>Un <span class=\"__1 _7\"></span>activo <span class=\"__1 _1f\"></span>financiero <span class=\"__1 _7\"></span>se clasifica <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>esta <span class=\"__1 _1f\"></span>categ<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _1f\"></span>si <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>adquiere <span class=\"__1 _1f\"></span>principalmente <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"></span>el <span class=\"__1 _7\"></span>prop\u00f3sito <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>ven<span class=\"__1 _4\"></span>derse <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>corto plazo <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>design<span class=\"__1 _4\"></span>ado <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Direcci<span class=\"__1 _4\"></span>\u00f3<span class=\"__1 _4\"></span>n. <span class=\"__1 _7\"></span>Los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>tambi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>clasi<span class=\"__1 _4\"></span>fican <span class=\"__1 _7\"></span>como adquiridos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>re\u00fan<span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>requisitos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>ser <span class=\"__1 _1f\"></span>designados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cobertura contable.<span class=\"__1 _4c\"> </span>Se reconocen i<span class=\"__1 _3\"></span>nicial y <span class=\"__1 _3\"></span>posterio<span class=\"__1 _4\"></span>rmente <span class=\"__1 _3\"></span>por su v<span class=\"__1 _3\"></span>alor razonable, <span class=\"__1 _3\"></span>sin incluir los cost<span class=\"__1 _3\"></span>es de <span class=\"__1 _3\"></span>la<span class=\"__1 _4\"></span> transacci\u00f3n. Los <span class=\"__1 _4\"></span>sucesivos <span class=\"__1 _7\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>dicho <span class=\"__1 _4\"></span>val<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>razonable <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>\u00ednea <span class=\"__1 _4\"></span>de<span class=\"__1 _7\"></span> beneficios/p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>de activos financieros a valor razonable en la cuenta de p\u00e9rdidas y ganancias consolidada.<span class=\"__1 _4\"></span> El Grupo c<span class=\"__1 _3\"></span>lasifica los <span class=\"__1 _3\"></span>activos <span class=\"__1 _3\"></span>financieros, diferentes <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los designados a <span class=\"__1 _21\"></span>valor razonable con <span class=\"__1 _3\"></span>cambios en <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>strumentos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>esignados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>otro resultado <span class=\"__1 _21\"></span>global, <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>acue<span class=\"__1 _4\"></span>rd<span class=\"__1 _3\"></span>o <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>modelo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>negocio <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>caracte<span class=\"__1 _4\"></span>r\u00edsticas <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>flujo<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>contractuales.<span class=\"__1 _4\"></span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Cr\u00e9ditos y cuentas a cobrar (Activos financieros a coste amortizado)<span class=\"fc3\"> </span></span></span>Los <span class=\"__1 _2e\"> </span>activos <span class=\"__1 _23\"> </span>financieros <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>vencimiento<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>los <span class=\"__1 _2e\"> </span>pr\u00e9<span class=\"__1 _4\"></span>stamos <span class=\"__1 _16\"> </span>y <span class=\"__1 _23\"> </span>cuentas <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>cobrar <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>valoran <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>\u201ccoste amortizado\u201d.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _2e\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _2e\"> </span>valora <span class=\"__1 _23\"> </span>sus <span class=\"__1 _23\"> </span>activos <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>coste <span class=\"__1 _23\"> </span>amortizado, <span class=\"__1 _23\"> </span>ya <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>objetivo <span class=\"__1 _23\"> </span>del <span class=\"__1 _2e\"> </span>modelo <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>negocio <span class=\"__1 _23\"> </span>es mantenerlos con el fin de cobrar los flujos de efectivo contractuales.  La NII<span class=\"__1 _4\"></span>F 9 <span class=\"__1 _4\"></span>propone do<span class=\"__1 _4\"></span>s enfoques para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>c\u00e1lculo la <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _4\"></span>esperada, en <span class=\"__1 _4\"></span>funci\u00f3n de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>naturaleza d<span class=\"__1 _4\"></span>e los saldos: \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Modelo <span class=\"__1 _17\"> </span>g<span class=\"__1 _4\"></span>eneral <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>tres <span class=\"__1 _17\"> </span>fases: <span class=\"__1 _17\"> </span>apli<span class=\"__1 _4\"></span>cable <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>brar <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>vent<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>o <span class=\"__1 _17\"> </span>prestaci\u00f3n <span class=\"__1 _17\"> </span>de </span></span>servicios <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _23\"> </span>arrendamientos <span class=\"__1 _23\"> </span>con <span class=\"__1 _23\"> </span>componente <span class=\"__1 _23\"> </span>financiero<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>significativo, <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>activos <span class=\"__1 _20\"> </span>por contratos o los compromisos de pr\u00e9stamo y los contratos de garant\u00eda financiera. \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Enfoque<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>simplificado: <span class=\"__1 _4\"></span>apli<span class=\"__1 _4\"></span>cable <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>cobrar <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>ventas <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>restaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>servicios <span class=\"__1 _7\"></span>y </span></span>por arrendamientos sin componente financiero significativo. El Grupo, <span class=\"__1 _4\"></span>aplicando la NIIF 9 <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> 5.5.16 <span class=\"__1 _4\"></span>ha escogido l<span class=\"__1 _4\"></span>a opci\u00f3n de <span class=\"__1 _4\"></span>aplicar mo<span class=\"__1 _4\"></span>delo de p\u00e9rdida esperada simplificado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>cue<span class=\"__1 _4\"></span>ntas <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>merciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>arrendamientos, <span class=\"__1 _21\"></span>as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>activos <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>contratos comerciales p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _21\"></span>que par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>estos act<span class=\"__1 _3\"></span>ivos calc<span class=\"__1 _3\"></span>ula <span class=\"__1 _3\"></span>la p<span class=\"__1 _3\"></span>\u00e9rdida <span class=\"__1 _3\"></span>esperada <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>toda <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>vida d<span class=\"__1 _3\"></span>el act<span class=\"__1 _3\"></span>ivo.<span class=\"__1 _4\"></span> Con <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>fin, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>ablecido <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>ocedimiento <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>uentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>se<span class=\"__1 _3\"></span> deterioran <span class=\"__1 _16\"> </span>cuando <span class=\"__1 _16\"> </span>ya <span class=\"__1 _2e\"> </span>no <span class=\"__1 _16\"> </span>son <span class=\"__1 _16\"> </span>recuperables <span class=\"__1 _16\"> </span>(p\u00e9rdidas <span class=\"__1 _16\"> </span>incu<span class=\"__1 _4\"></span>rridas) <span class=\"__1 _16\"> </span>sino <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>considera <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sibles p\u00e9rdidas <span class=\"__1 _3\"></span>esperadas <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>la evoluci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _21\"></span>credi<span class=\"__1 _4\"></span>ticio <span class=\"__1 _21\"></span>espe<span class=\"__1 _4\"></span>c\u00edfico <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>client<span class=\"__1 _4\"></span>e, su <span class=\"__1 _21\"></span>sector <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>pa\u00eds. Este <span class=\"__1 _7\"></span>modelo <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>tod<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>incluidos <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>comerciales <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>tratos<span class=\"__1 _3\"></span> bajo la NIIF 15 y no comerciales. Para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>c\u00e1lcul<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>desarrollado <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>me<span class=\"__1 _4\"></span>todolog\u00eda <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>saldos <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los activos <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _4\"></span>unos <span class=\"__1 _7\"></span>porcentajes <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>reflejen <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>creditici<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>esperadas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>funci\u00f3n <span class=\"__1 _7\"></span>del perfil crediticio de la cont<span class=\"__1 _4\"></span>rapartida (el cliente, para el caso de los clien<span class=\"__1 _4\"></span>tes y otras cuentas a cobrar), para lo que se ha involucrado a un experto independiente<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>Dichos <span class=\"__1 _4\"></span>porcentajes <span class=\"__1 _4\"></span>reflejan <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>probabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>ocurra <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _4\"></span>de pago <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>porcentaje <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdida, <span class=\"__1 _4\"></span>que, <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>vez <span class=\"__1 _7\"></span>producido <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>impago<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>resulta <span class=\"__1 _7\"></span>finalmente <span class=\"__1 _4\"></span>incobrable. La <span class=\"__1 _22\"> </span>asignaci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _22\"> </span>ratings <span class=\"__1 _22\"> </span>y <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>evolu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>dichos <span class=\"__1 _22\"> </span>porcentajes <span class=\"__1 _2d\"> </span>son <span class=\"__1 _22\"> </span>supervisados <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>el departamento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _1f\"></span>financieros, <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>anual<span class=\"__1 _4\"></span>mente, <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>cada <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejercicio <span class=\"__1 _1f\"></span>actuali<span class=\"__1 _4\"></span>za <span class=\"__1 _1f\"></span>en funci\u00f3n de los riesgos crediticios.  Si <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>dicho <span class=\"__1 _23\"> </span>an\u00e1lisis <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>identifica <span class=\"__1 _2e\"> </span>un <span class=\"__1 _23\"> </span>incremento <span class=\"__1 _2e\"> </span>significativo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _23\"> </span>riesgo <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>reconocido inicialmente, <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>p\u00e9rdida <span class=\"__1 _17\"> </span>esperada <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>calcula <span class=\"__1 _17\"> </span>teni<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>cuenta <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>probabilidad <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>haya <span class=\"__1 _17\"> </span>un incumplimiento durante toda la vida del activo<span class=\"__1 _4\"></span> <span class=\"ls31\">(v</span>er Nota 3b)<span class=\"__1 _4c\"> </span>. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Activos financieros a valor razonable con cambios en patrimonio<span class=\"ff3_1 fs2_1\"> </span></span></span>Los <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>patrimonio <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>reconocen <span class=\"__1 _1f\"></span>inicialmente <span class=\"__1 _1f\"></span>al valor <span class=\"__1 _2b\"> </span>razonable <span class=\"__1 _2b\"> </span>m\u00e1s <span class=\"__1 _2b\"> </span>los <span class=\"__1 _2d\"> </span>co<span class=\"__1 _4\"></span>stes <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>transacci\u00f3n <span class=\"__1 _2b\"> </span>directamente <span class=\"__1 _2b\"> </span>atribuibles <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>compra. <span class=\"__1 _2b\"> </span>Con posterioridad <span class=\"__1 _2e\"> </span>al <span class=\"__1 _23\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>icial, <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _16\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _2e\"> </span>clasif<span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>cados <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>esta <span class=\"__1 _23\"> </span>categor\u00eda, <span class=\"__1 _2e\"> </span>se valoran <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable, <span class=\"__1 _21\"></span>reconociendo <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>p\u00e9rdida <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>ganancia <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>otro <span class=\"__1 _21\"></span>resultado <span class=\"__1 _21\"></span>global, <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>excepci\u00f3n de las p\u00e9rdidas y ganancias por tipo de cambio.<span class=\"__1 _4c\"> </span>En <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>caso <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _17\"> </span>Grupo, <span class=\"__1 _17\"> </span>son <span class=\"__1 _17\"></span>fundamentalmente <span class=\"__1 _17\"></span>aquellas <span class=\"__1 _17\"> </span>participaciones <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>sociedades <span class=\"__1 _17\"></span>que, <span class=\"__1 _1f\"></span>de acuerdo <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>normati<span class=\"__1 _4\"></span>va <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>vigor, <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>se<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _16\"> </span>incluido <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>pe<span class=\"__1 _4\"></span>r\u00edmetro <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>consolidaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los ejercicios 2024 y 2023. Las adquisiciones y enajenaciones de inversiones se reconocen en la fecha de negociaci\u00f3n, es decir, la fecha en<span class=\"__1 _4\"></span> que se compromete a <span class=\"__1 _4\"></span>adquirir o vender <span class=\"__1 _4\"></span>el activo. Los <span class=\"__1 _4\"></span>activos financieros se dan <span class=\"__1 _4\"></span>de baja contable <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>derechos <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>recibir <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>efectiv<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>inversiones <span class=\"__1 _1f\"></span>han <span class=\"__1 _7\"></span>vencid<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>h<span class=\"__1 _4\"></span>an transferido <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>traspasado <span class=\"__1 _23\"> </span>sustancialmente <span class=\"__1 _23\"> </span>todos <span class=\"__1 _23\"> </span>los <span class=\"__1 _2e\"> </span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>ventajas <span class=\"__1 _2e\"> </span>deri<span class=\"__1 _4\"></span>vados <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>su titularidad. No <span class=\"__1 _21\"></span>hay <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>reclasi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _29\"></span>post<span class=\"__1 _4\"></span>erior <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bene<span class=\"__1 _4\"></span>ficios <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>p\u00e9rdidas <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>resultados <span class=\"__1 _21\"></span>despu\u00e9s de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>baja <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>inversi\u00f3<span class=\"__1 _4\"></span>n. <span class=\"__1 _4\"></span>Las <span class=\"__1 _4\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _4\"></span>(y <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>erioro) <span class=\"__1 _4\"></span>en instrumentos de pat<span class=\"__1 _4\"></span>rimonio valorados a valor <span class=\"__1 _4\"></span>razonab<span class=\"__1 _4\"></span>le con<span class=\"__1 _4\"></span> cambios en o<span class=\"__1 _4\"></span>tro resultado global <span class=\"__1 _4\"></span>no se informan por separado de otros cambios en el valor razonable. 2.11.2<span class=\"ff4\"> <span class=\"__1 _22\"> </span></span>Baja de los activos financieros El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>aplica <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>criterios <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>baja <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>ciero <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a una parte <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>grupo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>activos fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _4\"></span>similares <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>activo <span class=\"__1 _4\"></span>financiero <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>a u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>grupo <span class=\"__1 _7\"></span>de act<span class=\"__1 _4\"></span>ivos financieros similares.  Los <span class=\"__1 _17\"> </span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>financieros <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>dan <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>baja <span class=\"__1 _16\"> </span>contable <span class=\"__1 _17\"> </span>cuando <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>derechos <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>cibir <span class=\"__1 _17\"> </span>flujos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>efect<span class=\"__1 _4\"></span>ivo relacionados <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>mismos <span class=\"__1 _22\"> </span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _2d\"> </span>vencido <span class=\"__1 _22\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>se <span class=\"__1 _22\"> </span>han<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>transferido <span class=\"__1 _22\"> </span>y <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2b\"> </span>Grupo <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>traspasado sustancialmente <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>rie<span class=\"__1 _4\"></span>sgos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ben<span class=\"__1 _4\"></span>eficios <span class=\"__1 _7\"></span>deri<span class=\"__1 _4\"></span>vados <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>su <span class=\"__1 _7\"></span>tit<span class=\"__1 _4\"></span>ularidad. <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>baja <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos financieros <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>aquellas <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>rcunstancias <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>retiene <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>contractuales <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>recib<span class=\"__1 _4\"></span>ir los <span class=\"__1 _23\"> </span>flujos <span class=\"__1 _23\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>efectivo, <span class=\"__1 _23\"> </span>s\u00f3lo <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>pro<span class=\"__1 _4\"></span>duce <span class=\"__1 _2e\"> </span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>asumido <span class=\"__1 _20\"> </span>obligaciones <span class=\"__1 _23\"> </span>contractuales <span class=\"__1 _23\"> </span>que determinan el <span class=\"__1 _3\"></span>pago de <span class=\"__1 _3\"></span>dichos <span class=\"__1 _3\"></span>flujos a uno <span class=\"__1 _3\"></span>o m\u00e1s <span class=\"__1 _3\"></span>perceptores <span class=\"__1 _3\"></span>y se <span class=\"__1 _3\"></span>cumplen los <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>guientes requ<span class=\"__1 _3\"></span>isitos:<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">El pago de los flujos de efectivo se encuentra condicionado a su cobro previo; </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">El Grupo no puede proceder a la venta o pignoraci\u00f3n del activo financiero; y </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">Los <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>efectivo <span class=\"__1 _1f\"></span>cobrados <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>nombre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>eventuales <span class=\"__1 _1f\"></span>perceptores <span class=\"__1 _1f\"></span>son <span class=\"__1 _7\"></span>remi<span class=\"__1 _4\"></span>tidos <span class=\"__1 _1f\"></span>sin </span></span>retraso <span class=\"__1 _1a\"> </span>significativo, <span class=\"__1 _20\"> </span>no <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>ncontr\u00e1ndose <span class=\"__1 _20\"> </span>capacitado <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span>  Grupo <span class=\"__1 _20\"> </span>para <span class=\"__1 _20\"> </span>reinvertir <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _20\"> </span>flujos <span class=\"__1 _1a\"> </span>de efectivo.  Se  except\u00faa  de <span class=\"__1 _1a\"> </span>la  aplicaci\u00f3<span class=\"__1 _4\"></span>n  de  es<span class=\"__1 _3\"></span>te  criterio  a  las  inversiones  en <span class=\"__1 _1a\"> </span>efectivo  o equivalentes <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>fectuadas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _21\"></span>du<span class=\"__1 _4\"></span>rante <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>peri<span class=\"__1 _4\"></span>odo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>liquidaci\u00f3n <span class=\"__1 _21\"></span>comprendido entre <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>cobro <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>remi<span class=\"__1 _4\"></span>si\u00f3n <span class=\"__1 _21\"></span>pactada <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>perceptores <span class=\"__1 _21\"></span>eventuales, <span class=\"__1 _21\"></span>sie<span class=\"__1 _4\"></span>mpre que los intereses devengados se atribuyan a los eventuales perceptores<span class=\"__1 _4c\"> </span>En <span class=\"__1 _1f\"></span>aque<span class=\"__1 _4\"></span>llos <span class=\"__1 _1f\"></span>casos <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _1f\"></span>cede <span class=\"__1 _17\"> </span>un <span class=\"__1 _1f\"></span>activo <span class=\"__1 _17\"> </span>financiero <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>totalidad, <span class=\"__1 _1f\"></span>pero <span class=\"__1 _17\"> </span>retiene <span class=\"__1 _1f\"></span>el derecho <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>administraci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>activo <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciero a <span class=\"__1 _4\"></span>cambi<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>comisi\u00f3n, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>activo <span class=\"__1 _4\"></span>o pasivo correspondiente a la prestaci\u00f3n de dicho servicio. Si la contraprestaci\u00f3n recibida es infer<span class=\"__1 _4\"></span>ior a los <span class=\"__1 _4\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncurrir <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>prestaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>servicio <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>un importe equivalente <span class=\"__1 _21\"></span>a las <span class=\"__1 _3\"></span>oblig<span class=\"__1 _4\"></span>aciones <span class=\"__1 _3\"></span>contra\u00eddas <span class=\"__1 _3\"></span>valoradas <span class=\"__1 _3\"></span>a v<span class=\"__1 _3\"></span>alor razonable. <span class=\"__1 _3\"></span>Si <span class=\"__1 _3\"></span>la contraprestaci\u00f3<span class=\"__1 _3\"></span>n por el servi<span class=\"__1 _4\"></span>cio es superior a la que <span class=\"__1 _4\"></span>resultar\u00eda de aplicar una re<span class=\"__1 _4\"></span>muneraci\u00f3n adecuada se reconoce un activo por los derechos de administraci\u00f3n.  En <span class=\"__1 _3\"></span>las transacciones <span class=\"__1 _3\"></span>en las<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que se <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>gistra la <span class=\"__1 _21\"></span>baja de un activo <span class=\"__1 _21\"></span>fin<span class=\"__1 _4\"></span>anciero e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>su totalidad, <span class=\"__1 _3\"></span>los activos<span class=\"__1 _3\"></span> financieros  ob<span class=\"__1 _3\"></span>tenidos <span class=\"__1 _1a\"> </span>o  l<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>pasivos  financieros, <span class=\"__1 _20\"> </span>i<span class=\"__1 _4\"></span>ncluyendo <span class=\"__1 _1a\"> </span>los  pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>correspondientes  a <span class=\"__1 _20\"> </span>los servicios de administraci\u00f3n incurridos, se registran a valo<span class=\"__1 _4\"></span>r razonable. En <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>transacciones <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> l<span class=\"__1 _4\"></span>as qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registra <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>parci<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _4\"></span>financiero, el <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>contable del <span class=\"__1 _7\"></span>activo <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _7\"></span>completo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>v<span class=\"__1 _4\"></span>endida <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>parte <span class=\"__1 _4\"></span>man<span class=\"__1 _4\"></span>tenida, <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncluyendo <span class=\"__1 _7\"></span>los activos correspondientes <span class=\"__1 _4\"></span>a los servicios d<span class=\"__1 _4\"></span>e administra<span class=\"__1 _4\"></span>ci\u00f3n, en<span class=\"__1 _4\"></span> proporci\u00f3n al valor <span class=\"__1 _4\"></span>razonable relati<span class=\"__1 _4\"></span>vo de cada una de ellas.<span class=\"__1 _4c\"> </span>La <span class=\"__1 _2e\"> </span>baja <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un <span class=\"__1 _2e\"> </span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _2e\"> </span>financiero <span class=\"__1 _2e\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>su <span class=\"__1 _2e\"> </span>totalidad <span class=\"__1 _23\"> </span>implica <span class=\"__1 _2e\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>resul<span class=\"__1 _4\"></span>tados <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>la diferencia <span class=\"__1 _3\"></span>existente <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>ntre <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>contabl<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>la suma <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>recibid<span class=\"__1 _4\"></span>a, <span class=\"__1 _21\"></span>net<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>gastos de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>transacci\u00f3n, <span class=\"__1 _16\"> </span>incluy\u00e9ndose <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>obtenidos <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>pa<span class=\"__1 _4\"></span>sivos <span class=\"__1 _16\"> </span>asumidos <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>\u00e9rdida <span class=\"__1 _16\"> </span>o ganancia <span class=\"__1 _4\"></span>diferida <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>otro <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>global, <span class=\"__1 _4\"></span>salvo <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>instru<span class=\"__1 _4\"></span>mentos d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>designados <span class=\"__1 _4\"></span>a valor razonable con cambios en otro resultado global. Los criterios <span class=\"__1 _3\"></span>de reconocimiento <span class=\"__1 _3\"></span>de la <span class=\"__1 _3\"></span>baja de <span class=\"__1 _3\"></span>activos financieros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>operaciones en <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>el Gru<span class=\"__1 _4\"></span>po<span class=\"ls1d\">, </span>ni <span class=\"__1 _4\"></span>cede ni <span class=\"__1 _4\"></span>retiene de<span class=\"__1 _4\"></span> manera sustan<span class=\"__1 _4\"></span>cial los <span class=\"__1 _4\"></span>riesgos y <span class=\"__1 _4\"></span>beneficios <span class=\"__1 _4\"></span>inherentes a <span class=\"__1 _4\"></span>su pro<span class=\"__1 _4\"></span>piedad se <span class=\"__1 _4\"></span>basan en el an\u00e1lisis del grado de control mantenido. <span class=\"ff3_1\"> </span>Las <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>manera <span class=\"__1 _7\"></span>sustancial <span class=\"__1 _7\"></span>todos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>riesgo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>beneficios inherentes a la propiedad de un activo financiero cedido se registran mediante el reconocimiento en cuentas <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>contraprestaci\u00f3n <span class=\"__1 _17\"> </span>recibida. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _17\"> </span>gastos <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>ransacci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>reconocen <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span> resultados siguiendo el m\u00e9todo del tipo de inter\u00e9s efectivo<span class=\"__1 _4c\"> </span>2.16.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Pasivos financieros </span>Los <span class=\"__1 _16\"> </span>pasivos <span class=\"__1 _16\"> </span>financieros <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>instrumentos <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>capital <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>clasifican <span class=\"__1 _16\"> </span>conforme <span class=\"__1 _17\"> </span>al <span class=\"__1 _16\"> </span>contenido <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los acuerdos <span class=\"__1 _1f\"></span>contractuales <span class=\"__1 _1f\"></span>alcanzados. <span class=\"__1 _1f\"></span>Un <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>capital <span class=\"__1 _1f\"></span>es <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>contrato <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>representa <span class=\"__1 _1f\"></span>una participaci\u00f3n residual en el patrimonio del <span class=\"__1 _4\"></span>Grupo. Los principales pasivos financie<span class=\"__1 _4\"></span>ros mantenidos por las sociedades del <span class=\"__1 _4\"></span>Grupo son pasivos financi<span class=\"__1 _4\"></span>eros a venci<span class=\"__1 _4\"></span>miento, qu<span class=\"__1 _4\"></span>e se <span class=\"__1 _4\"></span>valoran <span class=\"__1 _4\"></span>a su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>coste amo<span class=\"__1 _4\"></span>rtizado<span class=\"__1 _4\"></span>, excepto<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>obli<span class=\"__1 _4\"></span>gaciones convertibles, <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se registran a valor razonable. Se <span class=\"__1 _21\"></span>determina <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>instrumento <span class=\"__1 _21\"></span>financiero <span class=\"__1 _21\"></span>es <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>instrumento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>si, <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _21\"></span>si, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>cumplen las dos condiciones (a) y (b) descritas a continuaci\u00f3n:  (a) El instrumento no incorpora una obligaci\u00f3n contractual: (i) de entregar efectivo u otro activo financiero a otra entidad; o (ii) de intercambiar act<span class=\"__1 _3\"></span>ivos o <span class=\"__1 _3\"></span>pasivos financieros con <span class=\"__1 _3\"></span>otra entidad bajo <span class=\"__1 _3\"></span>condiciones que sean<span class=\"__1 _3\"></span> potencialmente desfavorables para el emisor. (b) <span class=\"__1 _1f\"></span>Si <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"></span>instrumento <span class=\"__1 _1f\"></span>puede <span class=\"__1 _1f\"></span>o <span class=\"__1 _17\"></span>va <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>ser <span class=\"__1 _1f\"></span>li<span class=\"__1 _4\"></span>quidado <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>instrumentos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _1f\"></span>propios <span class=\"__1 _1f\"></span>del emisor, es: (i) <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>strumento <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>erivado, <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>comprende <span class=\"__1 _7\"></span>ninguna <span class=\"__1 _7\"></span>oblig<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _7\"></span>contractual <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>el emisor de entregar un n\u00famero variable de los instrumentos de patrimonio propio; o (ii) <span class=\"__1 _2e\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>instrumento <span class=\"__1 _2e\"> </span>derivado <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>ser <span class=\"__1 _23\"> </span>liquidado <span class=\"__1 _23\"> </span>exclusivamente <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _2e\"> </span>emisor <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>trav\u00e9s <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span>l intercambio de una cantidad fija de efectivo u otro activo financiero por una cantidad fija de sus <span class=\"__1 _2b\"> </span>instrumentos <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2d\"> </span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>propios. <span class=\"__1 _2b\"> </span>A <span class=\"__1 _2b\"> </span>estos <span class=\"__1 _2d\"> </span>efectos <span class=\"__1 _2b\"> </span>no <span class=\"__1 _2b\"> </span>se <span class=\"__1 _2b\"> </span>incluir\u00e1n <span class=\"__1 _2d\"> </span>en<span class=\"__1 _4\"></span>tre <span class=\"__1 _2d\"> </span>lo<span class=\"__1 _4\"></span>s instrumentos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>pro<span class=\"__1 _4\"></span>pios <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>entidad <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>sean, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>s\u00ed <span class=\"__1 _7\"></span>mismos, <span class=\"__1 _1f\"></span>cont<span class=\"__1 _4\"></span>ratos para la futura recepci\u00f3n o entrega de instrumentos de patrimonio propios de la entidad.<span class=\"__1 _4c\"> </span> Una obligaci\u00f3n<span class=\"__1 _4\"></span> contractual, incluyendo la que<span class=\"__1 _4\"></span> surja de un instrumento fin<span class=\"__1 _4\"></span>anciero derivado que vaya a <span class=\"__1 _17\"> </span>produ<span class=\"__1 _4\"></span>cir, <span class=\"__1 _17\"> </span>o <span class=\"__1 _16\"> </span>pueda <span class=\"__1 _17\"> </span>producir, <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>cepci\u00f3n <span class=\"__1 _17\"> </span>o <span class=\"__1 _2e\"> </span>entrega <span class=\"__1 _17\"> </span>futu<span class=\"__1 _4\"></span>ras <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>inst<span class=\"__1 _4\"></span>rumentos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>patri<span class=\"__1 _4\"></span>monio<span class=\"__1 _3\"></span> propios <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>emisor, <span class=\"__1 _16\"> </span>no <span class=\"__1 _17\"> </span>es <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>strumento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>atrimonio <span class=\"__1 _17\"> </span>si <span class=\"__1 _17\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>cumple <span class=\"__1 _16\"> </span>las <span class=\"__1 _17\"> </span>condicione<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>(a) <span class=\"__1 _17\"> </span>y <span class=\"__1 _16\"> </span>(b) anteriores. Por <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>anto, <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>obli<span class=\"__1 _4\"></span>gaciones <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span>instrumentos <span class=\"__1 _4\"></span>similares <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>establezcan <span class=\"__1 _4\"></span>cl\u00e1usul<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>conversi\u00f3n por <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>estipule <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>relaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>canje <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>obligue <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>entre<span class=\"__1 _4\"></span>ga <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _4\"></span>cantidad <span class=\"__1 _7\"></span>variable <span class=\"__1 _4\"></span>de acciones propias se contabilizar\u00e1n como un pasivo financie<span class=\"__1 _4\"></span>ro. La diferencia entre <span class=\"__1 _3\"></span>el valor inicialmente reconocido y<span class=\"__1 _3\"></span> el nuevo valor <span class=\"__1 _3\"></span>razonable derivado de cualquier<span class=\"__1 _3\"></span> reclasificaci\u00f3n  de  un  inst<span class=\"__1 _3\"></span>rumento  financiero  de  p<span class=\"__1 _3\"></span>atrimonio<span class=\"__1 _4\"></span>  a  pasivo  finan<span class=\"__1 _3\"></span>ciero  se  registra <span class=\"__1 _1a\"> </span>en patrimonio<span class=\"__1 _4c\"> </span>. Dadas <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>caracter\u00ed<span class=\"__1 _4\"></span>sticas <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>las obligaciones <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>vertibles <span class=\"__1 _21\"></span>A <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>C, que <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>mplen <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>crit<span class=\"__1 _4\"></span>erio <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>jo <span class=\"__1 _3\"></span>por fijo <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>tanto, <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>permiten<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>califi<span class=\"__1 _4\"></span>car <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>patrimonio, <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>clasifican <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>pasivo corriente <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>amortizado, <span class=\"__1 _4\"></span>dado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>existen <span class=\"__1 _7\"></span>ventanas de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>conversi\u00f3n <span class=\"__1 _4\"></span>durante <span class=\"__1 _4\"></span>todo <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>per\u00edodo <span class=\"__1 _7\"></span><span class=\"ls2d\">de </span>su <span class=\"__1 _1f\"></span>emisi\u00f3n <span class=\"__1 _17\"> </span>hasta <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>vencimiento, <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>todo <span class=\"__1 _7\"></span>caso <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>convertir\u00edan <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _1f\"></span>ba<span class=\"__1 _4\"></span>jo <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"></span>premisa <span class=\"__1 _1f\"></span>de cumplimiento de condiciones del acuerdo de financiaci\u00f3n<span class=\"__1 _4\"></span> hasta que se produce la conversi\u00f3n. 2.16.1<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Reconocimiento inici<span class=\"__1 _4\"></span>al y v<span class=\"__1 _3\"></span>aloraci\u00f3n<span class=\"__1 _4\"></span> Los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _17\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _1f\"></span>clasifican <span class=\"__1 _17\"> </span><span class=\"ls2a\">en</span> <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>inicial, <span class=\"__1 _1f\"></span>seg\u00fan <span class=\"__1 _1f\"></span>corresponda, como <span class=\"__1 _21\"></span>pasivos <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>cieros <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>ra<span class=\"__1 _4\"></span>zonable <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>result<span class=\"__1 _4\"></span>ados, <span class=\"__1 _29\"></span>pr\u00e9stamos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>cr\u00e9di<span class=\"__1 _4\"></span>tos, <span class=\"__1 _21\"></span>cuentas a pagar o derivados designados como instrumentos de cobertura en una cobertura eficaz<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>Todos los pasivos financieros se reconocen inici<span class=\"__1 _4\"></span>almente a su valor razonable y para los pr\u00e9stamos y cr\u00e9ditos y las cuentas a pagar se netean los costes de transacci\u00f3n directament<span class=\"__1 _3\"></span>e atribuibles.<span class=\"__1 _4\"></span> Los <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>incluyen <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>comerciales <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>otras <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>pagar, <span class=\"__1 _4\"></span>los pr\u00e9stamos <span class=\"__1 _22\"> </span>y  cr\u00e9ditos,  in<span class=\"__1 _4\"></span>cluyendo  lo<span class=\"__1 _4\"></span>s  descubiertos  en <span class=\"__1 _22\"> </span>cuentas  corrientes,  y<span class=\"__1 _4\"></span>  los <span class=\"__1 _22\"> </span>instrumentos financieros derivados. 2.16.2<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Valoraci\u00f3n posterior La valoraci\u00f3n de los pasivos financieros depende de su clasificaci\u00f3n como se indica a continuaci\u00f3n. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff2_1 fs3_1\">Pasivos financieros a valor razonable con cambios en resultados </span></span>Los pasivos financieros a valor razona<span class=\"__1 _3\"></span>ble con cambios en resultados incluyen <span class=\"__1 _3\"></span>los pasivos financieros mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>negociar y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _4\"></span>designados <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _4\"></span>inicial <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>valor razonable con cambios en resultados. Los p<span class=\"__1 _4\"></span>asivos finan<span class=\"__1 _4\"></span>cieros se <span class=\"__1 _4\"></span>clasi<span class=\"__1 _4\"></span>fican como<span class=\"__1 _4\"></span> mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>negociar <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>se i<span class=\"__1 _4\"></span>ncurren con<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>prop\u00f3sito de <span class=\"__1 _23\"> </span>ser <span class=\"__1 _20\"> </span>recomp<span class=\"__1 _4\"></span>rados <span class=\"__1 _23\"> </span>a <span class=\"__1 _20\"> </span>corto <span class=\"__1 _20\"> </span>plazo. <span class=\"__1 _20\"> </span>En <span class=\"__1 _23\"> </span>est<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>categor\u00eda <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>incluyen <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>instrumentos <span class=\"__1 _20\"> </span>financieros derivados contratados por <span class=\"__1 _3\"></span>el Grupo que no han <span class=\"__1 _3\"></span>sido designados como instrumentos <span class=\"__1 _3\"></span>de cobertura <span class=\"__1 _3\"></span>en las re<span class=\"__1 _4\"></span>laciones d<span class=\"__1 _4\"></span>e cobe<span class=\"__1 _4\"></span>rtura tal co<span class=\"__1 _4\"></span>mo de<span class=\"__1 _4\"></span>fine l<span class=\"__1 _4\"></span>a NIIF <span class=\"__1 _4\"></span>9. Los <span class=\"__1 _4\"></span>derivados <span class=\"__1 _4\"></span>impl\u00edcitos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>han sep<span class=\"__1 _4\"></span>arado tambi\u00e9n <span class=\"__1 _2e\"> </span>son <span class=\"__1 _16\"> </span>cl<span class=\"__1 _4\"></span>asificados <span class=\"__1 _16\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>mantenidos <span class=\"__1 _2e\"> </span>para <span class=\"__1 _2e\"> </span>negociar, <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>menos <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>esignados <span class=\"__1 _16\"> </span>como instrumentos de cobertura eficaces. Las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>ganancias <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>nego<span class=\"__1 _4\"></span>ciar <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _1f\"></span>de p\u00e9rdidas <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>gan<span class=\"__1 _4\"></span>ancias <span class=\"__1 _16\"> </span>consolidada. <span class=\"__1 _16\"> </span>No <span class=\"__1 _16\"> </span>ob<span class=\"__1 _4\"></span>stante, <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _17\"> </span>desi<span class=\"__1 _4\"></span>gnados <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>valor razonable <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>resultados, <span class=\"__1 _21\"></span>el Gr<span class=\"__1 _3\"></span>upo <span class=\"__1 _3\"></span>reconoce <span class=\"__1 _29\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>atribuible<span class=\"__1 _4\"></span>s al <span class=\"__1 _4\"></span>rie<span class=\"__1 _4\"></span>sgo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>opio <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>otro <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>global. <span class=\"__1 _4\"></span>Los <span class=\"__1 _7\"></span>importes <span class=\"__1 _4\"></span>diferidos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>otro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _4\"></span>global no se reclasifican posteriormente a la cuenta de p\u00e9rdidas y ganancias consolidada. Los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _1f\"></span>designados <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>ini<span class=\"__1 _4\"></span>cial <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razona<span class=\"__1 _4\"></span>ble <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _1f\"></span>en resultados <span class=\"__1 _20\"> </span>se <span class=\"__1 _23\"> </span>designan <span class=\"__1 _20\"> </span>en <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>fecha <span class=\"__1 _20\"> </span>inicial <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _23\"> </span>solo <span class=\"__1 _20\"> </span>si <span class=\"__1 _20\"> </span>cumplen <span class=\"__1 _23\"> </span>con <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>criterios establecidos en la NIIF 9.<span class=\"__1 _4c\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Pr\u00e9stamos y cr\u00e9ditos </span></span>Tras el reconocimiento in<span class=\"__1 _4\"></span>icial, los pr\u00e9stamos y lo<span class=\"__1 _4\"></span>s cr\u00e9ditos se valoran al coste amortizado usando el m\u00e9todo del tipo <span class=\"__1 _3\"></span>de inter\u00e9s <span class=\"__1 _3\"></span>efectivo. Las p\u00e9rdidas <span class=\"__1 _3\"></span>y ganancias se <span class=\"__1 _3\"></span>reconocen en <span class=\"ls2\">la</span> <span class=\"__1 _3\"></span>cuenta de p\u00e9rdidas<span class=\"__1 _4c\"> </span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _7\"></span>cuando <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>dan <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>pasi<span class=\"__1 _4\"></span>vos, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _4\"></span>devengados <span class=\"__1 _7\"></span>de acuerdo con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"__1 _4c\"> </span> El cost<span class=\"__1 _4\"></span>e amort<span class=\"__1 _4\"></span>izado se <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>teniendo en<span class=\"__1 _4\"></span> cuenta <span class=\"__1 _4\"></span>cualquier <span class=\"__1 _4\"></span>descuento o<span class=\"__1 _4\"></span> prima <span class=\"__1 _4\"></span>de adq<span class=\"__1 _4\"></span>uisici\u00f3n <span class=\"__1 _4\"></span>y las cuotas <span class=\"__1 _2e\"> </span>o <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>integral<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>tipo <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>inte<span class=\"__1 _4\"></span>r\u00e9s <span class=\"__1 _16\"> </span>efectivo. <span class=\"__1 _2e\"> </span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>tereses devengados <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>acuerdo <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>dicho <span class=\"__1 _16\"> </span>tipo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>inter\u00e9s <span class=\"__1 _16\"> </span>efectivo <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>in<span class=\"__1 _7\"></span>cluyen <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>ep\u00edgrafe <span class=\"__1 _2e\"> </span><span class=\"ls19\">de <span class=\"__1 _16\"> </span></span>gastos financieros <span class=\"ls19\">de</span> la cuenta de p\u00e9rdidas y ganancias consolidada. Esta categor\u00eda es la que generalmente se aplica a los pr\u00e9stamos y cr\u00e9ditos con intereses.  Los <span class=\"__1 _4\"></span>pr\u00e9st<span class=\"__1 _4\"></span>amos <span class=\"__1 _4\"></span>participativos <span class=\"__1 _4\"></span>recibidos, <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>figuran <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>tanto <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>\u00e9bitos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>partidas <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>pagar, <span class=\"__1 _4\"></span>con posterioridad al rec<span class=\"__1 _3\"></span>onocimiento inicial <span class=\"__1 _3\"></span>se valorar\u00e1n al <span class=\"__1 _21\"></span>cost<span class=\"__1 _4\"></span>e amor<span class=\"__1 _3\"></span>tizado siempre <span class=\"__1 _3\"></span>que a la <span class=\"__1 _3\"></span>vista de <span class=\"__1 _3\"></span>las condiciones  contractuales <span class=\"__1 _20\"> </span>p<span class=\"__1 _4\"></span>uedan  realizarse <span class=\"__1 _1a\"> </span>estimacion<span class=\"__1 _4\"></span>es  fiables  de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os  f<span class=\"__1 _3\"></span>lujos  de <span class=\"__1 _1a\"> </span>efectivo  del instrumento financiero.  c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1 fs3_1\">Acreedore<span class=\"__1 _4\"></span>s comerciales </span></span>Los acreedores comerciales no devengan intereses y se registran a su v<span class=\"__1 _3\"></span>alor nominal<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>2.16.3<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Baja de los pasivos financieros Un <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>da <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>baja <span class=\"__1 _7\"></span>cuan<span class=\"__1 _4\"></span>do <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>extingue, <span class=\"__1 _7\"></span>cancela <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>vence. <span class=\"__1 _7\"></span>Cuando <span class=\"__1 _1f\"></span>un pasivo <span class=\"__1 _27\"> </span>financiero <span class=\"__1 _27\"> </span>existente <span class=\"__1 _27\"> </span>se <span class=\"__1 _27\"> </span>reemplaza <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>otro <span class=\"__1 _27\"> </span>del <span class=\"__1 _27\"> </span>mismo <span class=\"__1 _27\"> </span>prestamista <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>condiciones sustancialmente <span class=\"__1 _1f\"></span>diferentes, <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>condiciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _1f\"></span>existen<span class=\"__1 _4\"></span>te <span class=\"__1 _7\"></span>so<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>sustancialmente modificadas, <span class=\"__1 _23\"> </span>dicho <span class=\"__1 _23\"> </span>intercambio <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>modificaci\u00f3n <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>trata <span class=\"__1 _2e\"> </span>como <span class=\"__1 _23\"> </span>una <span class=\"__1 _23\"> </span>baja <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>pasivo <span class=\"__1 _23\"> </span>original <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>el<span class=\"__1 _4\"></span> reconocimiento de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>nueva <span class=\"__1 _3\"></span>obligaci\u00f3n. La <span class=\"__1 _3\"></span>diferencia en <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>valores en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>ibros res<span class=\"__1 _3\"></span>pectivos se <span class=\"__1 _3\"></span>reconoce en <span class=\"ls2\">la</span> cuenta de p\u00e9rdidas y <span class=\"__1 _3\"></span>ganancias<span class=\"__1 _4\"></span> consolidada, neta de los costes de transacci\u00f3n asociados<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "a) activos financieros a valor razonable con cambios en resultados;<span class=\"__1 _4c\"> </span>b) cr\u00e9ditos y cuentas a cobrar (activos financieros a coste amortizado); y c) activos financieros a valor razonable con cambio en Otro resultado global. La <span class=\"__1 _3\"></span>Direcci\u00f3n determina <span class=\"__1 _3\"></span>la clasificaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las inversiones <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>el momento <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>su <span class=\"__1 _3\"></span>reconocimiento <span class=\"__1 _3\"></span>inicial y revisa <span class=\"__1 _3\"></span>la clasificaci\u00f3n en <span class=\"__1 _21\"></span>cada fecha de cierre <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>ejercicio, atendiendo <span class=\"__1 _3\"></span>principalmente a <span class=\"__1 _3\"></span>un modelo<span class=\"__1 _3\"></span> de negocio donde el objetivo prin<span class=\"__1 _4\"></span>cipal es el cobro de los flu<span class=\"__1 _4\"></span>jo<span class=\"__1 _4\"></span>s de efectivo contractuales, por ello, la mayor\u00eda de los activos financieros del Grupo se encuentran en la categor\u00eda de Coste amortizado. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Activos financieros a valor razonable con cambios en resultados </span></span>En <span class=\"__1 _17\"> </span>esta <span class=\"__1 _16\"> </span>categor\u00eda <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>reco<span class=\"__1 _4\"></span>gen <span class=\"__1 _17\"> </span>t<span class=\"__1 _4\"></span>anto <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>financieros <span class=\"__1 _17\"> </span>adqui<span class=\"__1 _4\"></span>ridos <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>negociaci\u00f3n <span class=\"__1 _16\"> </span>como aquellos <span class=\"__1 _7\"></span>designados <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>inicio. <span class=\"__1 _7\"></span>Un <span class=\"__1 _7\"></span>activo <span class=\"__1 _1f\"></span>financiero <span class=\"__1 _7\"></span>se clasifica <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>esta <span class=\"__1 _1f\"></span>categ<span class=\"__1 _3\"></span>or\u00eda <span class=\"__1 _1f\"></span>si <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>adquiere <span class=\"__1 _1f\"></span>principalmente <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"></span>el <span class=\"__1 _7\"></span>prop\u00f3sito <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>ven<span class=\"__1 _4\"></span>derse <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>corto plazo <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>design<span class=\"__1 _4\"></span>ado <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Direcci<span class=\"__1 _4\"></span>\u00f3<span class=\"__1 _4\"></span>n. <span class=\"__1 _7\"></span>Los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>tambi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>clasi<span class=\"__1 _4\"></span>fican <span class=\"__1 _7\"></span>como adquiridos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>re\u00fan<span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>requisitos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>ser <span class=\"__1 _1f\"></span>designados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cobertura contable.<span class=\"__1 _4c\"> </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff2_1 fs3_1\">Pasivos financieros a valor razonable con cambios en resultados </span></span>Los pasivos financieros a valor razona<span class=\"__1 _3\"></span>ble con cambios en resultados incluyen <span class=\"__1 _3\"></span>los pasivos financieros mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>negociar y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _4\"></span>designados <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _4\"></span>inicial <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>valor razonable con cambios en resultados. Los p<span class=\"__1 _4\"></span>asivos finan<span class=\"__1 _4\"></span>cieros se <span class=\"__1 _4\"></span>clasi<span class=\"__1 _4\"></span>fican como<span class=\"__1 _4\"></span> mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>negociar <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>se i<span class=\"__1 _4\"></span>ncurren con<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>prop\u00f3sito de <span class=\"__1 _23\"> </span>ser <span class=\"__1 _20\"> </span>recomp<span class=\"__1 _4\"></span>rados <span class=\"__1 _23\"> </span>a <span class=\"__1 _20\"> </span>corto <span class=\"__1 _20\"> </span>plazo. <span class=\"__1 _20\"> </span>En <span class=\"__1 _23\"> </span>est<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>categor\u00eda <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>incluyen <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>instrumentos <span class=\"__1 _20\"> </span>financieros derivados contratados por <span class=\"__1 _3\"></span>el Grupo que no han <span class=\"__1 _3\"></span>sido designados como instrumentos <span class=\"__1 _3\"></span>de cobertura <span class=\"__1 _3\"></span>en las re<span class=\"__1 _4\"></span>laciones d<span class=\"__1 _4\"></span>e cobe<span class=\"__1 _4\"></span>rtura tal co<span class=\"__1 _4\"></span>mo de<span class=\"__1 _4\"></span>fine l<span class=\"__1 _4\"></span>a NIIF <span class=\"__1 _4\"></span>9. Los <span class=\"__1 _4\"></span>derivados <span class=\"__1 _4\"></span>impl\u00edcitos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>han sep<span class=\"__1 _4\"></span>arado tambi\u00e9n <span class=\"__1 _2e\"> </span>son <span class=\"__1 _16\"> </span>cl<span class=\"__1 _4\"></span>asificados <span class=\"__1 _16\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>mantenidos <span class=\"__1 _2e\"> </span>para <span class=\"__1 _2e\"> </span>negociar, <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>menos <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>esignados <span class=\"__1 _16\"> </span>como instrumentos de cobertura eficaces. Las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>ganancias <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>nego<span class=\"__1 _4\"></span>ciar <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _1f\"></span>de p\u00e9rdidas <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>gan<span class=\"__1 _4\"></span>ancias <span class=\"__1 _16\"> </span>consolidada. <span class=\"__1 _16\"> </span>No <span class=\"__1 _16\"> </span>ob<span class=\"__1 _4\"></span>stante, <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _17\"> </span>desi<span class=\"__1 _4\"></span>gnados <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>valor razonable <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>resultados, <span class=\"__1 _21\"></span>el Gr<span class=\"__1 _3\"></span>upo <span class=\"__1 _3\"></span>reconoce <span class=\"__1 _29\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>atribuible<span class=\"__1 _4\"></span>s al <span class=\"__1 _4\"></span>rie<span class=\"__1 _4\"></span>sgo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>opio <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>otro <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>global. <span class=\"__1 _4\"></span>Los <span class=\"__1 _7\"></span>importes <span class=\"__1 _4\"></span>diferidos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>otro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _4\"></span>global no se reclasifican posteriormente a la cuenta de p\u00e9rdidas y ganancias consolidada. Los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _1f\"></span>designados <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>ini<span class=\"__1 _4\"></span>cial <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razona<span class=\"__1 _4\"></span>ble <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _1f\"></span>en resultados <span class=\"__1 _20\"> </span>se <span class=\"__1 _23\"> </span>designan <span class=\"__1 _20\"> </span>en <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>fecha <span class=\"__1 _20\"> </span>inicial <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _23\"> </span>solo <span class=\"__1 _20\"> </span>si <span class=\"__1 _20\"> </span>cumplen <span class=\"__1 _23\"> </span>con <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>criterios establecidos en la NIIF 9.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "Los <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>tambi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>clasi<span class=\"__1 _4\"></span>fican <span class=\"__1 _7\"></span>como adquiridos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _7\"></span>cuando <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>re\u00fan<span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>requisitos <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>ser <span class=\"__1 _1f\"></span>designados <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cobertura contable.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Cr\u00e9ditos y cuentas a cobrar (Activos financieros a coste amortizado)<span class=\"fc3\"> </span></span></span>Los <span class=\"__1 _2e\"> </span>activos <span class=\"__1 _23\"> </span>financieros <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>vencimiento<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>los <span class=\"__1 _2e\"> </span>pr\u00e9<span class=\"__1 _4\"></span>stamos <span class=\"__1 _16\"> </span>y <span class=\"__1 _23\"> </span>cuentas <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>cobrar <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>valoran <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>\u201ccoste amortizado\u201d.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _2e\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _2e\"> </span>valora <span class=\"__1 _23\"> </span>sus <span class=\"__1 _23\"> </span>activos <span class=\"__1 _23\"> </span>a <span class=\"__1 _2e\"> </span>coste <span class=\"__1 _23\"> </span>amortizado, <span class=\"__1 _23\"> </span>ya <span class=\"__1 _2e\"> </span>que <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>objetivo <span class=\"__1 _23\"> </span>del <span class=\"__1 _2e\"> </span>modelo <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>negocio <span class=\"__1 _23\"> </span>es mantenerlos con el fin de cobrar los flujos de efectivo contractuales.  La NII<span class=\"__1 _4\"></span>F 9 <span class=\"__1 _4\"></span>propone do<span class=\"__1 _4\"></span>s enfoques para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>c\u00e1lculo la <span class=\"__1 _4\"></span>p\u00e9rdida <span class=\"__1 _4\"></span>esperada, en <span class=\"__1 _4\"></span>funci\u00f3n de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>naturaleza d<span class=\"__1 _4\"></span>e los saldos: \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Modelo <span class=\"__1 _17\"> </span>g<span class=\"__1 _4\"></span>eneral <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>tres <span class=\"__1 _17\"> </span>fases: <span class=\"__1 _17\"> </span>apli<span class=\"__1 _4\"></span>cable <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>brar <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>vent<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>o <span class=\"__1 _17\"> </span>prestaci\u00f3n <span class=\"__1 _17\"> </span>de </span></span>servicios <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _23\"> </span>arrendamientos <span class=\"__1 _23\"> </span>con <span class=\"__1 _23\"> </span>componente <span class=\"__1 _23\"> </span>financiero<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>significativo, <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>activos <span class=\"__1 _20\"> </span>por contratos o los compromisos de pr\u00e9stamo y los contratos de garant\u00eda financiera. \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Enfoque<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>simplificado: <span class=\"__1 _4\"></span>apli<span class=\"__1 _4\"></span>cable <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>cobrar <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>ventas <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>restaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>servicios <span class=\"__1 _7\"></span>y </span></span>por arrendamientos sin componente financiero significativo. El Grupo, <span class=\"__1 _4\"></span>aplicando la NIIF 9 <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> 5.5.16 <span class=\"__1 _4\"></span>ha escogido l<span class=\"__1 _4\"></span>a opci\u00f3n de <span class=\"__1 _4\"></span>aplicar mo<span class=\"__1 _4\"></span>delo de p\u00e9rdida esperada simplificado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>cue<span class=\"__1 _4\"></span>ntas <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>merciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>arrendamientos, <span class=\"__1 _21\"></span>as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>activos <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>contratos comerciales p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _21\"></span>que par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>estos act<span class=\"__1 _3\"></span>ivos calc<span class=\"__1 _3\"></span>ula <span class=\"__1 _3\"></span>la p<span class=\"__1 _3\"></span>\u00e9rdida <span class=\"__1 _3\"></span>esperada <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>toda <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>vida d<span class=\"__1 _3\"></span>el act<span class=\"__1 _3\"></span>ivo.<span class=\"__1 _4\"></span> Con <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>fin, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>ablecido <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>ocedimiento <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>uentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>se<span class=\"__1 _3\"></span> deterioran <span class=\"__1 _16\"> </span>cuando <span class=\"__1 _16\"> </span>ya <span class=\"__1 _2e\"> </span>no <span class=\"__1 _16\"> </span>son <span class=\"__1 _16\"> </span>recuperables <span class=\"__1 _16\"> </span>(p\u00e9rdidas <span class=\"__1 _16\"> </span>incu<span class=\"__1 _4\"></span>rridas) <span class=\"__1 _16\"> </span>sino <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>considera <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sibles p\u00e9rdidas <span class=\"__1 _3\"></span>esperadas <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>la evoluci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _21\"></span>credi<span class=\"__1 _4\"></span>ticio <span class=\"__1 _21\"></span>espe<span class=\"__1 _4\"></span>c\u00edfico <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>client<span class=\"__1 _4\"></span>e, su <span class=\"__1 _21\"></span>sector <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>pa\u00eds. Este <span class=\"__1 _7\"></span>modelo <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>tod<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>incluidos <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>comerciales <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>tratos<span class=\"__1 _3\"></span> bajo la NIIF 15 y no comerciales. Para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>c\u00e1lcul<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>desarrollado <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>me<span class=\"__1 _4\"></span>todolog\u00eda <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>saldos <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los activos <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _4\"></span>unos <span class=\"__1 _7\"></span>porcentajes <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>reflejen <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>creditici<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>esperadas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>funci\u00f3n <span class=\"__1 _7\"></span>del perfil crediticio de la cont<span class=\"__1 _4\"></span>rapartida (el cliente, para el caso de los clien<span class=\"__1 _4\"></span>tes y otras cuentas a cobrar), para lo que se ha involucrado a un experto independiente<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span> Dichos <span class=\"__1 _4\"></span>porcentajes <span class=\"__1 _4\"></span>reflejan <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>probabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>ocurra <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _4\"></span>de pago <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>porcentaje <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdida, <span class=\"__1 _4\"></span>que, <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>vez <span class=\"__1 _7\"></span>producido <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>impago<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>resulta <span class=\"__1 _7\"></span>finalmente <span class=\"__1 _4\"></span>incobrable. La <span class=\"__1 _22\"> </span>asignaci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _22\"> </span>ratings <span class=\"__1 _22\"> </span>y <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>evolu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>dichos <span class=\"__1 _22\"> </span>porcentajes <span class=\"__1 _2d\"> </span>son <span class=\"__1 _22\"> </span>supervisados <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>el departamento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _1f\"></span>financieros, <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>anual<span class=\"__1 _4\"></span>mente, <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>cada <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejercicio <span class=\"__1 _1f\"></span>actuali<span class=\"__1 _4\"></span>za <span class=\"__1 _1f\"></span>en funci\u00f3n de los riesgos crediticios.  Si <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>dicho <span class=\"__1 _23\"> </span>an\u00e1lisis <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>identifica <span class=\"__1 _2e\"> </span>un <span class=\"__1 _23\"> </span>incremento <span class=\"__1 _2e\"> </span>significativo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _23\"> </span>riesgo <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>reconocido inicialmente, <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>p\u00e9rdida <span class=\"__1 _17\"> </span>esperada <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>calcula <span class=\"__1 _17\"> </span>teni<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>cuenta <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>probabilidad <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>haya <span class=\"__1 _17\"> </span>un incumplimiento durante toda la vida del activo<span class=\"__1 _4\"></span> <span class=\"ls31\">(v</span>er Nota 3b)<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "El Grupo, <span class=\"__1 _4\"></span>aplicando la NIIF 9 <span class=\"__1 _4\"></span><span class=\"ff8\">\u2013</span> 5.5.16 <span class=\"__1 _4\"></span>ha escogido l<span class=\"__1 _4\"></span>a opci\u00f3n de <span class=\"__1 _4\"></span>aplicar mo<span class=\"__1 _4\"></span>delo de p\u00e9rdida esperada simplificado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>cue<span class=\"__1 _4\"></span>ntas <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>merciales <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>arrendamientos, <span class=\"__1 _21\"></span>as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>activos <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>contratos comerciales p<span class=\"__1 _3\"></span>or lo <span class=\"__1 _21\"></span>que par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>estos act<span class=\"__1 _3\"></span>ivos calc<span class=\"__1 _3\"></span>ula <span class=\"__1 _3\"></span>la p<span class=\"__1 _3\"></span>\u00e9rdida <span class=\"__1 _3\"></span>esperada <span class=\"__1 _3\"></span>durante <span class=\"__1 _3\"></span>toda <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>vida d<span class=\"__1 _3\"></span>el act<span class=\"__1 _3\"></span>ivo.<span class=\"__1 _4\"></span> Con <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>fin, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>ablecido <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>ocedimiento <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>uentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>se<span class=\"__1 _3\"></span> deterioran <span class=\"__1 _16\"> </span>cuando <span class=\"__1 _16\"> </span>ya <span class=\"__1 _2e\"> </span>no <span class=\"__1 _16\"> </span>son <span class=\"__1 _16\"> </span>recuperables <span class=\"__1 _16\"> </span>(p\u00e9rdidas <span class=\"__1 _16\"> </span>incu<span class=\"__1 _4\"></span>rridas) <span class=\"__1 _16\"> </span>sino <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>considera <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sibles p\u00e9rdidas <span class=\"__1 _3\"></span>esperadas <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>base <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>la evoluci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>riesgo <span class=\"__1 _21\"></span>credi<span class=\"__1 _4\"></span>ticio <span class=\"__1 _21\"></span>espe<span class=\"__1 _4\"></span>c\u00edfico <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>client<span class=\"__1 _4\"></span>e, su <span class=\"__1 _21\"></span>sector <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>pa\u00eds. Este <span class=\"__1 _7\"></span>modelo <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>tod<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _7\"></span>incluidos <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>comerciales <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>tratos<span class=\"__1 _3\"></span> bajo la NIIF 15 y no comerciales. Para <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>c\u00e1lcul<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>desarrollado <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>me<span class=\"__1 _4\"></span>todolog\u00eda <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>aplica <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>saldos <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los activos <span class=\"__1 _7\"></span>financieros, <span class=\"__1 _4\"></span>unos <span class=\"__1 _7\"></span>porcentajes <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>reflejen <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>creditici<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>esperadas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>funci\u00f3n <span class=\"__1 _7\"></span>del perfil crediticio de la cont<span class=\"__1 _4\"></span>rapartida (el cliente, para el caso de los clien<span class=\"__1 _4\"></span>tes y otras cuentas a cobrar), para lo que se ha involucrado a un experto independiente<span class=\"__1 _4c\"> </span>Dichos <span class=\"__1 _4\"></span>porcentajes <span class=\"__1 _4\"></span>reflejan <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>probabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>ocurra <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _4\"></span>de pago <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>porcentaje <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdida, <span class=\"__1 _4\"></span>que, <span class=\"__1 _7\"></span>una <span class=\"__1 _4\"></span>vez <span class=\"__1 _7\"></span>producido <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>impago<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>resulta <span class=\"__1 _7\"></span>finalmente <span class=\"__1 _4\"></span>incobrable. La <span class=\"__1 _22\"> </span>asignaci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _22\"> </span>ratings <span class=\"__1 _22\"> </span>y <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>evolu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>dichos <span class=\"__1 _22\"> </span>porcentajes <span class=\"__1 _2d\"> </span>son <span class=\"__1 _22\"> </span>supervisados <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>el departamento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _1f\"></span>financieros, <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>anual<span class=\"__1 _4\"></span>mente, <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>cada <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejercicio <span class=\"__1 _1f\"></span>actuali<span class=\"__1 _4\"></span>za <span class=\"__1 _1f\"></span>en funci\u00f3n de los riesgos crediticios.  Si <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>dicho <span class=\"__1 _23\"> </span>an\u00e1lisis <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>identifica <span class=\"__1 _2e\"> </span>un <span class=\"__1 _23\"> </span>incremento <span class=\"__1 _2e\"> </span>significativo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _23\"> </span>riesgo <span class=\"__1 _2e\"> </span>respecto <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>reconocido inicialmente, <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>p\u00e9rdida <span class=\"__1 _17\"> </span>esperada <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>calcula <span class=\"__1 _17\"> </span>teni<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>cuenta <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>probabilidad <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>haya <span class=\"__1 _17\"> </span>un incumplimiento durante toda la vida del activo<span class=\"__1 _4\"></span> <span class=\"ls31\">(v</span>er Nota 3b)<span class=\"__1 _4c\"> </span>Las <span class=\"__1 _4\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _4\"></span>(y <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>erioro) <span class=\"__1 _4\"></span>en instrumentos de pat<span class=\"__1 _4\"></span>rimonio valorados a valor <span class=\"__1 _4\"></span>razonab<span class=\"__1 _4\"></span>le con<span class=\"__1 _4\"></span> cambios en o<span class=\"__1 _4\"></span>tro resultado global <span class=\"__1 _4\"></span>no se informan por separado de otros cambios en el valor razonable. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "Los <span class=\"__1 _4\"></span>activos financieros se dan <span class=\"__1 _4\"></span>de baja contable <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>derechos <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>recibir <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>efectiv<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>inversiones <span class=\"__1 _1f\"></span>han <span class=\"__1 _7\"></span>vencid<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>h<span class=\"__1 _4\"></span>an transferido <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>se <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>traspasado <span class=\"__1 _23\"> </span>sustancialmente <span class=\"__1 _23\"> </span>todos <span class=\"__1 _23\"> </span>los <span class=\"__1 _2e\"> </span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>ventajas <span class=\"__1 _2e\"> </span>deri<span class=\"__1 _4\"></span>vados <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>su titularidad. No <span class=\"__1 _21\"></span>hay <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>reclasi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _29\"></span>post<span class=\"__1 _4\"></span>erior <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bene<span class=\"__1 _4\"></span>ficios <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>p\u00e9rdidas <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>resultados <span class=\"__1 _21\"></span>despu\u00e9s de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>baja <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>inversi\u00f3<span class=\"__1 _4\"></span>n. <span class=\"__1 _4\"></span>Las <span class=\"__1 _4\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _4\"></span>(y <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>erioro) <span class=\"__1 _4\"></span>en instrumentos de pat<span class=\"__1 _4\"></span>rimonio valorados a valor <span class=\"__1 _4\"></span>razonab<span class=\"__1 _4\"></span>le con<span class=\"__1 _4\"></span> cambios en o<span class=\"__1 _4\"></span>tro resultado global <span class=\"__1 _4\"></span>no se informan por separado de otros cambios en el valor razonable. 2.11.2<span class=\"ff4\"> <span class=\"__1 _22\"> </span></span>Baja de los activos financieros El <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _3\"></span>aplica <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>criterios <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>baja <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>ciero <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a una parte <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>grupo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>activos fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _4\"></span>similares <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>activo <span class=\"__1 _4\"></span>financiero <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>a u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>grupo <span class=\"__1 _7\"></span>de act<span class=\"__1 _4\"></span>ivos financieros similares.  Los <span class=\"__1 _17\"> </span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>financieros <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>dan <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>baja <span class=\"__1 _16\"> </span>contable <span class=\"__1 _17\"> </span>cuando <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>derechos <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>cibir <span class=\"__1 _17\"> </span>flujos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>efect<span class=\"__1 _4\"></span>ivo relacionados <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2d\"> </span>los <span class=\"__1 _2d\"> </span>mismos <span class=\"__1 _22\"> </span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _2d\"> </span>vencido <span class=\"__1 _22\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>se <span class=\"__1 _22\"> </span>han<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>transferido <span class=\"__1 _22\"> </span>y <span class=\"__1 _2d\"> </span>el <span class=\"__1 _2b\"> </span>Grupo <span class=\"__1 _2d\"> </span>ha <span class=\"__1 _2d\"> </span>traspasado sustancialmente <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>rie<span class=\"__1 _4\"></span>sgos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>ben<span class=\"__1 _4\"></span>eficios <span class=\"__1 _7\"></span>deri<span class=\"__1 _4\"></span>vados <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>su <span class=\"__1 _7\"></span>tit<span class=\"__1 _4\"></span>ularidad. <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>baja <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos financieros <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>aquellas <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>rcunstancias <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>retiene <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>derechos <span class=\"__1 _3\"></span>contractuales <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>recib<span class=\"__1 _4\"></span>ir los <span class=\"__1 _23\"> </span>flujos <span class=\"__1 _23\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>efectivo, <span class=\"__1 _23\"> </span>s\u00f3lo <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>pro<span class=\"__1 _4\"></span>duce <span class=\"__1 _2e\"> </span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>han <span class=\"__1 _23\"> </span>asumido <span class=\"__1 _20\"> </span>obligaciones <span class=\"__1 _23\"> </span>contractuales <span class=\"__1 _23\"> </span>que determinan el <span class=\"__1 _3\"></span>pago de <span class=\"__1 _3\"></span>dichos <span class=\"__1 _3\"></span>flujos a uno <span class=\"__1 _3\"></span>o m\u00e1s <span class=\"__1 _3\"></span>perceptores <span class=\"__1 _3\"></span>y se <span class=\"__1 _3\"></span>cumplen los <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>guientes requ<span class=\"__1 _3\"></span>isitos:<span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">El pago de los flujos de efectivo se encuentra condicionado a su cobro previo; </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">El Grupo no puede proceder a la venta o pignoraci\u00f3n del activo financiero; y </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _3f\"> </span><span class=\"ff2_1\">Los <span class=\"__1 _1f\"></span>flujos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>efectivo <span class=\"__1 _1f\"></span>cobrados <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>nombre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>eventuales <span class=\"__1 _1f\"></span>perceptores <span class=\"__1 _1f\"></span>son <span class=\"__1 _7\"></span>remi<span class=\"__1 _4\"></span>tidos <span class=\"__1 _1f\"></span>sin </span></span>retraso <span class=\"__1 _1a\"> </span>significativo, <span class=\"__1 _20\"> </span>no <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>ncontr\u00e1ndose <span class=\"__1 _20\"> </span>capacitado <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span>  Grupo <span class=\"__1 _20\"> </span>para <span class=\"__1 _20\"> </span>reinvertir <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _20\"> </span>flujos <span class=\"__1 _1a\"> </span>de efectivo.  Se  except\u00faa  de <span class=\"__1 _1a\"> </span>la  aplicaci\u00f3<span class=\"__1 _4\"></span>n  de  es<span class=\"__1 _3\"></span>te  criterio  a  las  inversiones  en <span class=\"__1 _1a\"> </span>efectivo  o equivalentes <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>fectuadas <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _21\"></span>du<span class=\"__1 _4\"></span>rante <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>peri<span class=\"__1 _4\"></span>odo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>liquidaci\u00f3n <span class=\"__1 _21\"></span>comprendido entre <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>cobro <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>remi<span class=\"__1 _4\"></span>si\u00f3n <span class=\"__1 _21\"></span>pactada <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>perceptores <span class=\"__1 _21\"></span>eventuales, <span class=\"__1 _21\"></span>sie<span class=\"__1 _4\"></span>mpre que los intereses devengados se atribuyan a los eventuales perceptores<span class=\"__1 _4c\"> </span>. En <span class=\"__1 _1f\"></span>aque<span class=\"__1 _4\"></span>llos <span class=\"__1 _1f\"></span>casos <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _1f\"></span>cede <span class=\"__1 _17\"> </span>un <span class=\"__1 _1f\"></span>activo <span class=\"__1 _17\"> </span>financiero <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>totalidad, <span class=\"__1 _1f\"></span>pero <span class=\"__1 _17\"> </span>retiene <span class=\"__1 _1f\"></span>el derecho <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>administraci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>activo <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciero a <span class=\"__1 _4\"></span>cambi<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>comisi\u00f3n, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>activo <span class=\"__1 _4\"></span>o pasivo correspondiente a la prestaci\u00f3n de dicho servicio. Si la contraprestaci\u00f3n recibida es infer<span class=\"__1 _4\"></span>ior a los <span class=\"__1 _4\"></span>gast<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncurrir <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>prestaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>servicio <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>un importe equivalente <span class=\"__1 _21\"></span>a las <span class=\"__1 _3\"></span>oblig<span class=\"__1 _4\"></span>aciones <span class=\"__1 _3\"></span>contra\u00eddas <span class=\"__1 _3\"></span>valoradas <span class=\"__1 _3\"></span>a v<span class=\"__1 _3\"></span>alor razonable. <span class=\"__1 _3\"></span>Si <span class=\"__1 _3\"></span>la contraprestaci\u00f3<span class=\"__1 _3\"></span>n por el servi<span class=\"__1 _4\"></span>cio es superior a la que <span class=\"__1 _4\"></span>resultar\u00eda de aplicar una re<span class=\"__1 _4\"></span>muneraci\u00f3n adecuada se reconoce un activo por los derechos de administraci\u00f3n.  En <span class=\"__1 _3\"></span>las transacciones <span class=\"__1 _3\"></span>en las<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>que se <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>gistra la <span class=\"__1 _21\"></span>baja de un activo <span class=\"__1 _21\"></span>fin<span class=\"__1 _4\"></span>anciero e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>su totalidad, <span class=\"__1 _3\"></span>los activos<span class=\"__1 _3\"></span> financieros  ob<span class=\"__1 _3\"></span>tenidos <span class=\"__1 _1a\"> </span>o  l<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>pasivos  financieros, <span class=\"__1 _20\"> </span>i<span class=\"__1 _4\"></span>ncluyendo <span class=\"__1 _1a\"> </span>los  pasiv<span class=\"__1 _3\"></span>os <span class=\"__1 _1a\"> </span>correspondientes  a <span class=\"__1 _20\"> </span>los servicios de administraci\u00f3n incurridos, se registran a valo<span class=\"__1 _4\"></span>r razonable. En <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>transacciones <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> l<span class=\"__1 _4\"></span>as qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>registra <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>parci<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _4\"></span>financiero, el <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>contable del <span class=\"__1 _7\"></span>activo <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _7\"></span>completo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>asigna <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>part<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>v<span class=\"__1 _4\"></span>endida <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>parte <span class=\"__1 _4\"></span>man<span class=\"__1 _4\"></span>tenida, <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>ncluyendo <span class=\"__1 _7\"></span>los activos correspondientes <span class=\"__1 _4\"></span>a los servicios d<span class=\"__1 _4\"></span>e administra<span class=\"__1 _4\"></span>ci\u00f3n, en<span class=\"__1 _4\"></span> proporci\u00f3n al valor <span class=\"__1 _4\"></span>razonable relati<span class=\"__1 _4\"></span>vo de cada una de ellas.<span class=\"__1 _4c\"> </span>La <span class=\"__1 _2e\"> </span>baja <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>un <span class=\"__1 _2e\"> </span>act<span class=\"__1 _4\"></span>ivo <span class=\"__1 _2e\"> </span>financiero <span class=\"__1 _2e\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>su <span class=\"__1 _2e\"> </span>totalidad <span class=\"__1 _23\"> </span>implica <span class=\"__1 _2e\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>reconocimiento <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>resul<span class=\"__1 _4\"></span>tados <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>la diferencia <span class=\"__1 _3\"></span>existente <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>ntre <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>contabl<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>la suma <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>recibid<span class=\"__1 _4\"></span>a, <span class=\"__1 _21\"></span>net<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>gastos de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>transacci\u00f3n, <span class=\"__1 _16\"> </span>incluy\u00e9ndose <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>activos <span class=\"__1 _16\"> </span>obtenidos <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>pa<span class=\"__1 _4\"></span>sivos <span class=\"__1 _16\"> </span>asumidos <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>cualqui<span class=\"__1 _4\"></span>er <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>\u00e9rdida <span class=\"__1 _16\"> </span>o ganancia <span class=\"__1 _4\"></span>diferida <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>otro <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>global, <span class=\"__1 _4\"></span>salvo <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>instru<span class=\"__1 _4\"></span>mentos d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>patrimonio <span class=\"__1 _4\"></span>designados <span class=\"__1 _4\"></span>a valor razonable con cambios en otro resultado global. Los criterios <span class=\"__1 _3\"></span>de reconocimiento <span class=\"__1 _3\"></span>de la <span class=\"__1 _3\"></span>baja de <span class=\"__1 _3\"></span>activos financieros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>operaciones en <span class=\"__1 _3\"></span>las que <span class=\"__1 _3\"></span>el Gru<span class=\"__1 _4\"></span>po<span class=\"ls1d\">, </span>ni <span class=\"__1 _4\"></span>cede ni <span class=\"__1 _4\"></span>retiene de<span class=\"__1 _4\"></span> manera sustan<span class=\"__1 _4\"></span>cial los <span class=\"__1 _4\"></span>riesgos y <span class=\"__1 _4\"></span>beneficios <span class=\"__1 _4\"></span>inherentes a <span class=\"__1 _4\"></span>su pro<span class=\"__1 _4\"></span>piedad se <span class=\"__1 _4\"></span>basan en el an\u00e1lisis del grado de control mantenido. <span class=\"ff3_1\"> </span>Las <span class=\"__1 _7\"></span>transacciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>tiene <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>manera <span class=\"__1 _7\"></span>sustancial <span class=\"__1 _7\"></span>todos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>riesgo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>beneficios inherentes a la propiedad de un activo financiero cedido se registran mediante el reconocimiento en cuentas <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>contraprestaci\u00f3n <span class=\"__1 _17\"> </span>recibida. <span class=\"__1 _1f\"></span>Los <span class=\"__1 _17\"> </span>gastos <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>ransacci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>reconocen <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span> resultados siguiendo el m\u00e9todo del tipo de inter\u00e9s efectivo<span class=\"__1 _4c\"> </span>2.16.3<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Baja de los pasivos financieros Un <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>da <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>baja <span class=\"__1 _7\"></span>cuan<span class=\"__1 _4\"></span>do <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>extingue, <span class=\"__1 _7\"></span>cancela <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>vence. <span class=\"__1 _7\"></span>Cuando <span class=\"__1 _1f\"></span>un pasivo <span class=\"__1 _27\"> </span>financiero <span class=\"__1 _27\"> </span>existente <span class=\"__1 _27\"> </span>se <span class=\"__1 _27\"> </span>reemplaza <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>otro <span class=\"__1 _27\"> </span>del <span class=\"__1 _27\"> </span>mismo <span class=\"__1 _27\"> </span>prestamista <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>condiciones sustancialmente <span class=\"__1 _1f\"></span>diferentes, <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>condiciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _1f\"></span>existen<span class=\"__1 _4\"></span>te <span class=\"__1 _7\"></span>so<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>sustancialmente modificadas, <span class=\"__1 _23\"> </span>dicho <span class=\"__1 _23\"> </span>intercambio <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>modificaci\u00f3n <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>trata <span class=\"__1 _2e\"> </span>como <span class=\"__1 _23\"> </span>una <span class=\"__1 _23\"> </span>baja <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>pasivo <span class=\"__1 _23\"> </span>original <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>el<span class=\"__1 _4\"></span> reconocimiento de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>nueva <span class=\"__1 _3\"></span>obligaci\u00f3n. La <span class=\"__1 _3\"></span>diferencia en <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>valores en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>ibros res<span class=\"__1 _3\"></span>pectivos se <span class=\"__1 _3\"></span>reconoce en <span class=\"ls2\">la</span> cuenta de p\u00e9rdidas y <span class=\"__1 _3\"></span>ganancias<span class=\"__1 _4\"></span> consolidada, neta de los costes de transacci\u00f3n asociados<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "No <span class=\"__1 _21\"></span>hay <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>reclasi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _29\"></span>post<span class=\"__1 _4\"></span>erior <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bene<span class=\"__1 _4\"></span>ficios <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>p\u00e9rdidas <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>resultados <span class=\"__1 _21\"></span>despu\u00e9s de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>baja <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>inversi\u00f3<span class=\"__1 _4\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "2.12.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Existencias </span>Las <span class=\"__1 _4\"></span>mat<span class=\"__1 _4\"></span>erias <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>imas <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>auxili<span class=\"__1 _4\"></span>ares <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>materiales <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>consumo <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>reposici\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>valoran <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>coste medio de adquisici\u00f3n o a su valor neto realizable, si \u00e9ste \u00faltimo fuera menor. Los <span class=\"__1 _4\"></span>productos <span class=\"__1 _4\"></span>terminados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>ductos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>curso <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>semite<span class=\"__1 _4\"></span>rminados se <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>ran <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>promedio de  fabricaci\u00f3n <span class=\"__1 _22\"> </span>del  ejercicio,  que  incluye  e<span class=\"__1 _4\"></span>l  coste  de  las  materi<span class=\"__1 _4\"></span>as  primas  y  otro<span class=\"__1 _4\"></span>s  materiales incorporados, la mano de obra y los gastos directos e indirectos de<span class=\"__1 _4\"></span> fabricaci\u00f3n, pero no incluyen los gastos <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>intereses. <span class=\"__1 _7\"></span>El <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>stas <span class=\"__1 _4\"></span>existencias <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>redu<span class=\"__1 _4\"></span>ce <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>eto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>realizaci\u00f3n <span class=\"__1 _7\"></span>cuando \u00e9ste es inferior al coste de fabricaci\u00f3n. La valoraci\u00f3n de los produ<span class=\"__1 _3\"></span>ctos obsoletos y defectuosos se ha aj<span class=\"__1 _3\"></span>ustado, mediante estimaciones, a su posible valor de realizaci\u00f3n. El <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _7\"></span>realizable <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>pre<span class=\"__1 _4\"></span>cio <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>venta <span class=\"__1 _7\"></span>estimado <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>curso <span class=\"__1 _7\"></span>normal <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>negocio, <span class=\"__1 _7\"></span>menos <span class=\"__1 _7\"></span>los costes variables de venta aplicables. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "2.13.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Efectivo y otros activos l\u00edquidos equivalentes </span>El <span class=\"__1 _21\"></span>efectivo <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>equi<span class=\"__1 _4\"></span>valentes <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo <span class=\"__1 _21\"></span>incluyen <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>efectivo <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>caja, <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>dep\u00f3sitos <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>vista <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>entid<span class=\"__1 _4\"></span>ades de <span class=\"__1 _21\"></span>cr\u00e9di<span class=\"__1 _4\"></span>to, <span class=\"__1 _21\"></span>otras <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nversiones <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>corto <span class=\"__1 _21\"></span>pl<span class=\"__1 _4\"></span>azo <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>gran <span class=\"__1 _21\"></span>liquidez <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>un <span class=\"__1 _3\"></span>vencimiento <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>riginal <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>tres <span class=\"__1 _21\"></span>meses o <span class=\"__1 _16\"> </span>menos, <span class=\"__1 _16\"> </span>o <span class=\"__1 _16\"> </span>cancelables <span class=\"__1 _16\"> </span>sin <span class=\"__1 _16\"> </span>coste, <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>descu<span class=\"__1 _4\"></span>biertos <span class=\"__1 _17\"> </span>ban<span class=\"__1 _4\"></span>carios. <span class=\"__1 _17\"> </span>En <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>bal<span class=\"__1 _4\"></span>ance, <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span>scubiertos<span class=\"__1 _3\"></span> bancarios se clasifican como recursos ajenos en el pasivo corriente<span class=\"__1 _4c\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "2.14.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Capital social </span>Las acciones de la Socied<span class=\"__1 _4\"></span>ad dominante se clasifican como Patrimonio neto. Los costes dire<span class=\"__1 _4\"></span>ctamente atribuibles a <span class=\"__1 _21\"></span>la emisi\u00f3n de <span class=\"__1 _3\"></span>nuevas acciones <span class=\"__1 _21\"></span>se presentan en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>Patrimonio n<span class=\"__1 _3\"></span>eto <span class=\"__1 _3\"></span>como una <span class=\"__1 _21\"></span>ded<span class=\"__1 _4\"></span>ucci\u00f3n, neta de impuestos, de los ingresos obtenidos. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "2.15.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Subvenciones </span>Las sub<span class=\"__1 _4\"></span>venciones se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>su valor <span class=\"__1 _4\"></span>razonable cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _4\"></span>hay una <span class=\"__1 _4\"></span>seguridad razonabl<span class=\"__1 _4\"></span>e de <span class=\"__1 _4\"></span>que la subvenci\u00f3n se cobrar\u00e1 y el Grupo cumplir\u00e1 con todas las condiciones establecidas. Las <span class=\"__1 _29\"></span>subven<span class=\"__1 _4\"></span>ciones <span class=\"__1 _29\"></span>oficiales <span class=\"__1 _29\"></span>relaci<span class=\"__1 _4\"></span>onadas <span class=\"__1 _29\"></span>con <span class=\"__1 _29\"></span>co<span class=\"__1 _4\"></span>stes <span class=\"__1 _29\"></span>se <span class=\"__1 _29\"></span>difieren <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>reconocen <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>p\u00e9rdidas y <span class=\"__1 _2e\"> </span>ganan<span class=\"__1 _4\"></span>cias <span class=\"__1 _2e\"> </span>co<span class=\"__1 _4\"></span>nsolidada <span class=\"__1 _23\"> </span>durante <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>per\u00edodo <span class=\"__1 _2e\"> </span>n<span class=\"__1 _4\"></span>ecesario <span class=\"__1 _2e\"> </span>para <span class=\"__1 _23\"> </span>correlacionarlas <span class=\"__1 _2e\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _23\"> </span>que pretenden compensar. Las <span class=\"__1 _7\"></span>subvenciones <span class=\"__1 _7\"></span>ofici<span class=\"__1 _4\"></span>ales <span class=\"__1 _7\"></span>relacionadas <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>adquisici\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inmovi<span class=\"__1 _4\"></span>lizado <span class=\"__1 _7\"></span>material <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>cluyen <span class=\"__1 _7\"></span>en pasivos n<span class=\"__1 _4\"></span>o corrientes <span class=\"__1 _4\"></span>como su<span class=\"__1 _4\"></span>bvenciones ofici<span class=\"__1 _4\"></span>ales diferidas <span class=\"__1 _4\"></span>y se <span class=\"__1 _4\"></span>abonan <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>cuenta de <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y<span class=\"__1 _4c\"> </span>ganancias <span class=\"__1 _1f\"></span>consolidada <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>base <span class=\"__1 _7\"></span>li<span class=\"__1 _4\"></span>neal <span class=\"__1 _1f\"></span>durante <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>vidas <span class=\"__1 _1f\"></span>esperadas <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>correspondientes activos.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "2.16.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Pasivos financieros </span>Los <span class=\"__1 _16\"> </span>pasivos <span class=\"__1 _16\"> </span>financieros <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>instrumentos <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>capital <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>clasifican <span class=\"__1 _16\"> </span>conforme <span class=\"__1 _17\"> </span>al <span class=\"__1 _16\"> </span>contenido <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los acuerdos <span class=\"__1 _1f\"></span>contractuales <span class=\"__1 _1f\"></span>alcanzados. <span class=\"__1 _1f\"></span>Un <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>capital <span class=\"__1 _1f\"></span>es <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>contrato <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>representa <span class=\"__1 _1f\"></span>una participaci\u00f3n residual en el patrimonio del <span class=\"__1 _4\"></span>Grupo. Los principales pasivos financie<span class=\"__1 _4\"></span>ros mantenidos por las sociedades del <span class=\"__1 _4\"></span>Grupo son pasivos financi<span class=\"__1 _4\"></span>eros a venci<span class=\"__1 _4\"></span>miento, qu<span class=\"__1 _4\"></span>e se <span class=\"__1 _4\"></span>valoran <span class=\"__1 _4\"></span>a su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>coste amo<span class=\"__1 _4\"></span>rtizado<span class=\"__1 _4\"></span>, excepto<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>obli<span class=\"__1 _4\"></span>gaciones convertibles, <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se registran a valor razonable. Se <span class=\"__1 _21\"></span>determina <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>instrumento <span class=\"__1 _21\"></span>financiero <span class=\"__1 _21\"></span>es <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>instrumento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>si, <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>s\u00f3<span class=\"__1 _4\"></span>lo <span class=\"__1 _21\"></span>si, <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>cumplen las dos condiciones (a) y (b) descritas a continuaci\u00f3n:  (a) El instrumento no incorpora una obligaci\u00f3n contractual: (i) de entregar efectivo u otro activo financiero a otra entidad; o (ii) de intercambiar act<span class=\"__1 _3\"></span>ivos o <span class=\"__1 _3\"></span>pasivos financieros con <span class=\"__1 _3\"></span>otra entidad bajo <span class=\"__1 _3\"></span>condiciones que sean<span class=\"__1 _3\"></span> potencialmente desfavorables para el emisor. (b) <span class=\"__1 _1f\"></span>Si <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"></span>instrumento <span class=\"__1 _1f\"></span>puede <span class=\"__1 _1f\"></span>o <span class=\"__1 _17\"></span>va <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>ser <span class=\"__1 _1f\"></span>li<span class=\"__1 _4\"></span>quidado <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>instrumentos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _1f\"></span>propios <span class=\"__1 _1f\"></span>del emisor, es: (i) <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>strumento <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>erivado, <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>comprende <span class=\"__1 _7\"></span>ninguna <span class=\"__1 _7\"></span>oblig<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _7\"></span>contractual <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>el emisor de entregar un n\u00famero variable de los instrumentos de patrimonio propio; o (ii) <span class=\"__1 _2e\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>instrumento <span class=\"__1 _2e\"> </span>derivado <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>ser <span class=\"__1 _23\"> </span>liquidado <span class=\"__1 _23\"> </span>exclusivamente <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _2e\"> </span>emisor <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>trav\u00e9s <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span>l intercambio de una cantidad fija de efectivo u otro activo financiero por una cantidad fija de sus <span class=\"__1 _2b\"> </span>instrumentos <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2d\"> </span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>propios. <span class=\"__1 _2b\"> </span>A <span class=\"__1 _2b\"> </span>estos <span class=\"__1 _2d\"> </span>efectos <span class=\"__1 _2b\"> </span>no <span class=\"__1 _2b\"> </span>se <span class=\"__1 _2b\"> </span>incluir\u00e1n <span class=\"__1 _2d\"> </span>en<span class=\"__1 _4\"></span>tre <span class=\"__1 _2d\"> </span>lo<span class=\"__1 _4\"></span>s instrumentos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>pro<span class=\"__1 _4\"></span>pios <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>entidad <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>sean, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>s\u00ed <span class=\"__1 _7\"></span>mismos, <span class=\"__1 _1f\"></span>cont<span class=\"__1 _4\"></span>ratos para la futura recepci\u00f3n o entrega de instrumentos de patrimonio propios de la entidad.<span class=\"__1 _4c\"> </span> Una obligaci\u00f3n<span class=\"__1 _4\"></span> contractual, incluyendo la que<span class=\"__1 _4\"></span> surja de un instrumento fin<span class=\"__1 _4\"></span>anciero derivado que vaya a <span class=\"__1 _17\"> </span>produ<span class=\"__1 _4\"></span>cir, <span class=\"__1 _17\"> </span>o <span class=\"__1 _16\"> </span>pueda <span class=\"__1 _17\"> </span>producir, <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>cepci\u00f3n <span class=\"__1 _17\"> </span>o <span class=\"__1 _2e\"> </span>entrega <span class=\"__1 _17\"> </span>futu<span class=\"__1 _4\"></span>ras <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>inst<span class=\"__1 _4\"></span>rumentos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>patri<span class=\"__1 _4\"></span>monio<span class=\"__1 _3\"></span> propios <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>emisor, <span class=\"__1 _16\"> </span>no <span class=\"__1 _17\"> </span>es <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>strumento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>atrimonio <span class=\"__1 _17\"> </span>si <span class=\"__1 _17\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>cumple <span class=\"__1 _16\"> </span>las <span class=\"__1 _17\"> </span>condicione<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>(a) <span class=\"__1 _17\"> </span>y <span class=\"__1 _16\"> </span>(b) anteriores. Por <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>anto, <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>obli<span class=\"__1 _4\"></span>gaciones <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>otros <span class=\"__1 _7\"></span>instrumentos <span class=\"__1 _4\"></span>similares <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>establezcan <span class=\"__1 _4\"></span>cl\u00e1usul<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>conversi\u00f3n por <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>estipule <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>relaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>canje <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>obligue <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>entre<span class=\"__1 _4\"></span>ga <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _4\"></span>cantidad <span class=\"__1 _7\"></span>variable <span class=\"__1 _4\"></span>de acciones propias se contabilizar\u00e1n como un pasivo financie<span class=\"__1 _4\"></span>ro. La diferencia entre <span class=\"__1 _3\"></span>el valor inicialmente reconocido y<span class=\"__1 _3\"></span> el nuevo valor <span class=\"__1 _3\"></span>razonable derivado de cualquier<span class=\"__1 _3\"></span> reclasificaci\u00f3n  de  un  inst<span class=\"__1 _3\"></span>rumento  financiero  de  p<span class=\"__1 _3\"></span>atrimonio<span class=\"__1 _4\"></span>  a  pasivo  finan<span class=\"__1 _3\"></span>ciero  se  registra <span class=\"__1 _1a\"> </span>en patrimonio<span class=\"__1 _4c\"> </span>. Dadas <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>caracter\u00ed<span class=\"__1 _4\"></span>sticas <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>las obligaciones <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>vertibles <span class=\"__1 _21\"></span>A <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>C, que <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>mplen <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>crit<span class=\"__1 _4\"></span>erio <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>jo <span class=\"__1 _3\"></span>por fijo <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>tanto, <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>permiten<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>califi<span class=\"__1 _4\"></span>car <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>patrimonio, <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>clasifican <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>pasivo corriente <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>coste <span class=\"__1 _4\"></span>amortizado, <span class=\"__1 _4\"></span>dado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>existen <span class=\"__1 _7\"></span>ventanas de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>conversi\u00f3n <span class=\"__1 _4\"></span>durante <span class=\"__1 _4\"></span>todo <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>per\u00edodo <span class=\"__1 _7\"></span><span class=\"ls2d\">de </span>su <span class=\"__1 _1f\"></span>emisi\u00f3n <span class=\"__1 _17\"> </span>hasta <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>vencimiento, <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>todo <span class=\"__1 _7\"></span>caso <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>convertir\u00edan <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>pat<span class=\"__1 _4\"></span>rimonio <span class=\"__1 _1f\"></span>ba<span class=\"__1 _4\"></span>jo <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"></span>premisa <span class=\"__1 _1f\"></span>de cumplimiento de condiciones del acuerdo de financiaci\u00f3n<span class=\"__1 _4\"></span> hasta que se produce la conversi\u00f3n. 2.16.1<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Reconocimiento inici<span class=\"__1 _4\"></span>al y v<span class=\"__1 _3\"></span>aloraci\u00f3n<span class=\"__1 _4\"></span> Los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _17\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _1f\"></span>clasifican <span class=\"__1 _17\"> </span><span class=\"ls2a\">en</span> <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>inicial, <span class=\"__1 _1f\"></span>seg\u00fan <span class=\"__1 _1f\"></span>corresponda, como <span class=\"__1 _21\"></span>pasivos <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>cieros <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>ra<span class=\"__1 _4\"></span>zonable <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>result<span class=\"__1 _4\"></span>ados, <span class=\"__1 _29\"></span>pr\u00e9stamos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>cr\u00e9di<span class=\"__1 _4\"></span>tos, <span class=\"__1 _21\"></span>cuentas a pagar o derivados designados como instrumentos de cobertura en una cobertura eficaz<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>Todos los pasivos financieros se reconocen inici<span class=\"__1 _4\"></span>almente a su valor razonable y para los pr\u00e9stamos y cr\u00e9ditos y las cuentas a pagar se netean los costes de transacci\u00f3n directament<span class=\"__1 _3\"></span>e atribuibles.<span class=\"__1 _4\"></span> Los <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>incluyen <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>comerciales <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>otras <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>pagar, <span class=\"__1 _4\"></span>los pr\u00e9stamos <span class=\"__1 _22\"> </span>y  cr\u00e9ditos,  in<span class=\"__1 _4\"></span>cluyendo  lo<span class=\"__1 _4\"></span>s  descubiertos  en <span class=\"__1 _22\"> </span>cuentas  corrientes,  y<span class=\"__1 _4\"></span>  los <span class=\"__1 _22\"> </span>instrumentos financieros derivados. 2.16.2<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Valoraci\u00f3n posterior La valoraci\u00f3n de los pasivos financieros depende de su clasificaci\u00f3n como se indica a continuaci\u00f3n. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff2_1 fs3_1\">Pasivos financieros a valor razonable con cambios en resultados </span></span>Los pasivos financieros a valor razona<span class=\"__1 _3\"></span>ble con cambios en resultados incluyen <span class=\"__1 _3\"></span>los pasivos financieros mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>negociar y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _4\"></span>designados <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _4\"></span>inicial <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>valor razonable con cambios en resultados. Los p<span class=\"__1 _4\"></span>asivos finan<span class=\"__1 _4\"></span>cieros se <span class=\"__1 _4\"></span>clasi<span class=\"__1 _4\"></span>fican como<span class=\"__1 _4\"></span> mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>negociar <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>se i<span class=\"__1 _4\"></span>ncurren con<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>prop\u00f3sito de <span class=\"__1 _23\"> </span>ser <span class=\"__1 _20\"> </span>recomp<span class=\"__1 _4\"></span>rados <span class=\"__1 _23\"> </span>a <span class=\"__1 _20\"> </span>corto <span class=\"__1 _20\"> </span>plazo. <span class=\"__1 _20\"> </span>En <span class=\"__1 _23\"> </span>est<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>categor\u00eda <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>incluyen <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>instrumentos <span class=\"__1 _20\"> </span>financieros derivados contratados por <span class=\"__1 _3\"></span>el Grupo que no han <span class=\"__1 _3\"></span>sido designados como instrumentos <span class=\"__1 _3\"></span>de cobertura <span class=\"__1 _3\"></span>en las re<span class=\"__1 _4\"></span>laciones d<span class=\"__1 _4\"></span>e cobe<span class=\"__1 _4\"></span>rtura tal co<span class=\"__1 _4\"></span>mo de<span class=\"__1 _4\"></span>fine l<span class=\"__1 _4\"></span>a NIIF <span class=\"__1 _4\"></span>9. Los <span class=\"__1 _4\"></span>derivados <span class=\"__1 _4\"></span>impl\u00edcitos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>han sep<span class=\"__1 _4\"></span>arado tambi\u00e9n <span class=\"__1 _2e\"> </span>son <span class=\"__1 _16\"> </span>cl<span class=\"__1 _4\"></span>asificados <span class=\"__1 _16\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>mantenidos <span class=\"__1 _2e\"> </span>para <span class=\"__1 _2e\"> </span>negociar, <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>menos <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>esignados <span class=\"__1 _16\"> </span>como instrumentos de cobertura eficaces. Las <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>ganancias <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>mantenidos <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>nego<span class=\"__1 _4\"></span>ciar <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>conocen <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span><span class=\"ls2\">la</span> <span class=\"__1 _7\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _1f\"></span>de p\u00e9rdidas <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>gan<span class=\"__1 _4\"></span>ancias <span class=\"__1 _16\"> </span>consolidada. <span class=\"__1 _16\"> </span>No <span class=\"__1 _16\"> </span>ob<span class=\"__1 _4\"></span>stante, <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _17\"> </span>desi<span class=\"__1 _4\"></span>gnados <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>valor razonable <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>resultados, <span class=\"__1 _21\"></span>el Gr<span class=\"__1 _3\"></span>upo <span class=\"__1 _3\"></span>reconoce <span class=\"__1 _29\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>atribuible<span class=\"__1 _4\"></span>s al <span class=\"__1 _4\"></span>rie<span class=\"__1 _4\"></span>sgo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cr\u00e9dito <span class=\"__1 _7\"></span>pr<span class=\"__1 _3\"></span>opio <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>otro <span class=\"__1 _4\"></span>resultado <span class=\"__1 _4\"></span>global. <span class=\"__1 _4\"></span>Los <span class=\"__1 _7\"></span>importes <span class=\"__1 _4\"></span>diferidos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>otro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _4\"></span>global no se reclasifican posteriormente a la cuenta de p\u00e9rdidas y ganancias consolidada. Los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _1f\"></span>designados <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>ini<span class=\"__1 _4\"></span>cial <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>valor <span class=\"__1 _1f\"></span>razona<span class=\"__1 _4\"></span>ble <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _1f\"></span>en resultados <span class=\"__1 _20\"> </span>se <span class=\"__1 _23\"> </span>designan <span class=\"__1 _20\"> </span>en <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>fecha <span class=\"__1 _20\"> </span>inicial <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>recono<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _23\"> </span>solo <span class=\"__1 _20\"> </span>si <span class=\"__1 _20\"> </span>cumplen <span class=\"__1 _23\"> </span>con <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>criterios establecidos en la NIIF 9.<span class=\"__1 _4c\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Pr\u00e9stamos y cr\u00e9ditos </span></span>Tras el reconocimiento in<span class=\"__1 _4\"></span>icial, los pr\u00e9stamos y lo<span class=\"__1 _4\"></span>s cr\u00e9ditos se valoran al coste amortizado usando el m\u00e9todo del tipo <span class=\"__1 _3\"></span>de inter\u00e9s <span class=\"__1 _3\"></span>efectivo. Las p\u00e9rdidas <span class=\"__1 _3\"></span>y ganancias se <span class=\"__1 _3\"></span>reconocen en <span class=\"ls2\">la</span> <span class=\"__1 _3\"></span>cuenta de p\u00e9rdidas<span class=\"__1 _4c\"> </span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _7\"></span>cuando <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>dan <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>pasi<span class=\"__1 _4\"></span>vos, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _4\"></span>devengados <span class=\"__1 _7\"></span>de acuerdo con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"__1 _4c\"> </span>El cost<span class=\"__1 _4\"></span>e amort<span class=\"__1 _4\"></span>izado se <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>teniendo en<span class=\"__1 _4\"></span> cuenta <span class=\"__1 _4\"></span>cualquier <span class=\"__1 _4\"></span>descuento o<span class=\"__1 _4\"></span> prima <span class=\"__1 _4\"></span>de adq<span class=\"__1 _4\"></span>uisici\u00f3n <span class=\"__1 _4\"></span>y las cuotas <span class=\"__1 _2e\"> </span>o <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>integral<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>tipo <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>inte<span class=\"__1 _4\"></span>r\u00e9s <span class=\"__1 _16\"> </span>efectivo. <span class=\"__1 _2e\"> </span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>tereses devengados <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>acuerdo <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>dicho <span class=\"__1 _16\"> </span>tipo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>inter\u00e9s <span class=\"__1 _16\"> </span>efectivo <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>in<span class=\"__1 _7\"></span>cluyen <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>ep\u00edgrafe <span class=\"__1 _2e\"> </span><span class=\"ls19\">de <span class=\"__1 _16\"> </span></span>gastos financieros <span class=\"ls19\">de</span> la cuenta de p\u00e9rdidas y ganancias consolidada. Esta categor\u00eda es la que generalmente se aplica a los pr\u00e9stamos y cr\u00e9ditos con intereses.  Los <span class=\"__1 _4\"></span>pr\u00e9st<span class=\"__1 _4\"></span>amos <span class=\"__1 _4\"></span>participativos <span class=\"__1 _4\"></span>recibidos, <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>figuran <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>tanto <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>\u00e9bitos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>partidas <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>pagar, <span class=\"__1 _4\"></span>con posterioridad al rec<span class=\"__1 _3\"></span>onocimiento inicial <span class=\"__1 _3\"></span>se valorar\u00e1n al <span class=\"__1 _21\"></span>cost<span class=\"__1 _4\"></span>e amor<span class=\"__1 _3\"></span>tizado siempre <span class=\"__1 _3\"></span>que a la <span class=\"__1 _3\"></span>vista de <span class=\"__1 _3\"></span>las condiciones  contractuales <span class=\"__1 _20\"> </span>p<span class=\"__1 _4\"></span>uedan  realizarse <span class=\"__1 _1a\"> </span>estimacion<span class=\"__1 _4\"></span>es  fiables  de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os  f<span class=\"__1 _3\"></span>lujos  de <span class=\"__1 _1a\"> </span>efectivo  del instrumento financiero.  c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1 fs3_1\">Acreedore<span class=\"__1 _4\"></span>s comerciales </span></span>Los acreedores comerciales no devengan intereses y se registran a su v<span class=\"__1 _3\"></span>alor nominal<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>2.16.3<span class=\"ff4\"> <span class=\"__1 _1c\"> </span></span>Baja de los pasivos financieros Un <span class=\"__1 _7\"></span>pasivo <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>da <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>baja <span class=\"__1 _7\"></span>cuan<span class=\"__1 _4\"></span>do <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>extingue, <span class=\"__1 _7\"></span>cancela <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>vence. <span class=\"__1 _7\"></span>Cuando <span class=\"__1 _1f\"></span>un pasivo <span class=\"__1 _27\"> </span>financiero <span class=\"__1 _27\"> </span>existente <span class=\"__1 _27\"> </span>se <span class=\"__1 _27\"> </span>reemplaza <span class=\"__1 _28\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _28\"> </span>otro <span class=\"__1 _27\"> </span>del <span class=\"__1 _27\"> </span>mismo <span class=\"__1 _27\"> </span>prestamista <span class=\"__1 _27\"> </span>en <span class=\"__1 _27\"> </span>condiciones sustancialmente <span class=\"__1 _1f\"></span>diferentes, <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>condiciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _1f\"></span>existen<span class=\"__1 _4\"></span>te <span class=\"__1 _7\"></span>so<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>sustancialmente modificadas, <span class=\"__1 _23\"> </span>dicho <span class=\"__1 _23\"> </span>intercambio <span class=\"__1 _2e\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>modificaci\u00f3n <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>trata <span class=\"__1 _2e\"> </span>como <span class=\"__1 _23\"> </span>una <span class=\"__1 _23\"> </span>baja <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>pasivo <span class=\"__1 _23\"> </span>original <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>el<span class=\"__1 _4\"></span> reconocimiento de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>nueva <span class=\"__1 _3\"></span>obligaci\u00f3n. La <span class=\"__1 _3\"></span>diferencia en <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>valores en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>ibros res<span class=\"__1 _3\"></span>pectivos se <span class=\"__1 _3\"></span>reconoce en <span class=\"ls2\">la</span> cuenta de p\u00e9rdidas y <span class=\"__1 _3\"></span>ganancias<span class=\"__1 _4\"></span> consolidada, neta de los costes de transacci\u00f3n asociados<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "La diferencia entre <span class=\"__1 _3\"></span>el valor inicialmente reconocido y<span class=\"__1 _3\"></span> el nuevo valor <span class=\"__1 _3\"></span>razonable derivado de cualquier<span class=\"__1 _3\"></span> reclasificaci\u00f3n  de  un  inst<span class=\"__1 _3\"></span>rumento  financiero  de  p<span class=\"__1 _3\"></span>atrimonio<span class=\"__1 _4\"></span>  a  pasivo  finan<span class=\"__1 _3\"></span>ciero  se  registra <span class=\"__1 _1a\"> </span>en patrimonio<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "Los <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _17\"></span>s<span class=\"__1 _3\"></span>e <span class=\"__1 _1f\"></span>clasifican <span class=\"__1 _17\"> </span><span class=\"ls2a\">en</span> <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reconocimiento <span class=\"__1 _1f\"></span>inicial, <span class=\"__1 _1f\"></span>seg\u00fan <span class=\"__1 _1f\"></span>corresponda, como <span class=\"__1 _21\"></span>pasivos <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>cieros <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>ra<span class=\"__1 _4\"></span>zonable <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cambios <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>result<span class=\"__1 _4\"></span>ados, <span class=\"__1 _29\"></span>pr\u00e9stamos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>cr\u00e9di<span class=\"__1 _4\"></span>tos, <span class=\"__1 _21\"></span>cuentas a pagar o derivados designados como instrumentos de cobertura en una cobertura eficaz<span class=\"__1 _4c\"> </span>Los p<span class=\"__1 _4\"></span>asivos finan<span class=\"__1 _4\"></span>cieros se <span class=\"__1 _4\"></span>clasi<span class=\"__1 _4\"></span>fican como<span class=\"__1 _4\"></span> mantenidos <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>negociar <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>se i<span class=\"__1 _4\"></span>ncurren con<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>prop\u00f3sito de <span class=\"__1 _23\"> </span>ser <span class=\"__1 _20\"> </span>recomp<span class=\"__1 _4\"></span>rados <span class=\"__1 _23\"> </span>a <span class=\"__1 _20\"> </span>corto <span class=\"__1 _20\"> </span>plazo. <span class=\"__1 _20\"> </span>En <span class=\"__1 _23\"> </span>est<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>categor\u00eda <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>incluyen <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>instrumentos <span class=\"__1 _20\"> </span>financieros derivados contratados por <span class=\"__1 _3\"></span>el Grupo que no han <span class=\"__1 _3\"></span>sido designados como instrumentos <span class=\"__1 _3\"></span>de cobertura <span class=\"__1 _3\"></span>en las re<span class=\"__1 _4\"></span>laciones d<span class=\"__1 _4\"></span>e cobe<span class=\"__1 _4\"></span>rtura tal co<span class=\"__1 _4\"></span>mo de<span class=\"__1 _4\"></span>fine l<span class=\"__1 _4\"></span>a NIIF <span class=\"__1 _4\"></span>9. Los <span class=\"__1 _4\"></span>derivados <span class=\"__1 _4\"></span>impl\u00edcitos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>han sep<span class=\"__1 _4\"></span>arado tambi\u00e9n <span class=\"__1 _2e\"> </span>son <span class=\"__1 _16\"> </span>cl<span class=\"__1 _4\"></span>asificados <span class=\"__1 _16\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>mantenidos <span class=\"__1 _2e\"> </span>para <span class=\"__1 _2e\"> </span>negociar, <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>menos <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>esignados <span class=\"__1 _16\"> </span>como instrumentos de cobertura eficaces",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Pr\u00e9stamos y cr\u00e9ditos </span></span>Tras el reconocimiento in<span class=\"__1 _4\"></span>icial, los pr\u00e9stamos y lo<span class=\"__1 _4\"></span>s cr\u00e9ditos se valoran al coste amortizado usando el m\u00e9todo del tipo <span class=\"__1 _3\"></span>de inter\u00e9s <span class=\"__1 _3\"></span>efectivo. Las p\u00e9rdidas <span class=\"__1 _3\"></span>y ganancias se <span class=\"__1 _3\"></span>reconocen en <span class=\"ls2\">la</span> <span class=\"__1 _3\"></span>cuenta de p\u00e9rdidas<span class=\"__1 _4c\"> </span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _7\"></span>consolidada <span class=\"__1 _7\"></span>cuando <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>dan <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>pasi<span class=\"__1 _4\"></span>vos, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _4\"></span>devengados <span class=\"__1 _7\"></span>de acuerdo con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"__1 _4c\"> </span> El cost<span class=\"__1 _4\"></span>e amort<span class=\"__1 _4\"></span>izado se <span class=\"__1 _4\"></span>calcula <span class=\"__1 _4\"></span>teniendo en<span class=\"__1 _4\"></span> cuenta <span class=\"__1 _4\"></span>cualquier <span class=\"__1 _4\"></span>descuento o<span class=\"__1 _4\"></span> prima <span class=\"__1 _4\"></span>de adq<span class=\"__1 _4\"></span>uisici\u00f3n <span class=\"__1 _4\"></span>y las cuotas <span class=\"__1 _2e\"> </span>o <span class=\"__1 _2e\"> </span>costes <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>sean <span class=\"__1 _2e\"> </span>parte <span class=\"__1 _2e\"> </span>integral<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>m\u00e9todo <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>tipo <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>inte<span class=\"__1 _4\"></span>r\u00e9s <span class=\"__1 _16\"> </span>efectivo. <span class=\"__1 _2e\"> </span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>tereses devengados <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>acuerdo <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>dicho <span class=\"__1 _16\"> </span>tipo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>inter\u00e9s <span class=\"__1 _16\"> </span>efectivo <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>in<span class=\"__1 _7\"></span>cluyen <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>ep\u00edgrafe <span class=\"__1 _2e\"> </span><span class=\"ls19\">de <span class=\"__1 _16\"> </span></span>gastos financieros <span class=\"ls19\">de</span> la cuenta de p\u00e9rdidas y ganancias consolidada. Esta categor\u00eda es la que generalmente se aplica a los pr\u00e9stamos y cr\u00e9ditos con intereses.  Los <span class=\"__1 _4\"></span>pr\u00e9st<span class=\"__1 _4\"></span>amos <span class=\"__1 _4\"></span>participativos <span class=\"__1 _4\"></span>recibidos, <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>figuran <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>tanto <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>omo <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>\u00e9bitos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>partidas <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>pagar, <span class=\"__1 _4\"></span>con posterioridad al rec<span class=\"__1 _3\"></span>onocimiento inicial <span class=\"__1 _3\"></span>se valorar\u00e1n al <span class=\"__1 _21\"></span>cost<span class=\"__1 _4\"></span>e amor<span class=\"__1 _3\"></span>tizado siempre <span class=\"__1 _3\"></span>que a la <span class=\"__1 _3\"></span>vista de <span class=\"__1 _3\"></span>las condiciones  contractuales <span class=\"__1 _20\"> </span>p<span class=\"__1 _4\"></span>uedan  realizarse <span class=\"__1 _1a\"> </span>estimacion<span class=\"__1 _4\"></span>es  fiables  de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os  f<span class=\"__1 _3\"></span>lujos  de <span class=\"__1 _1a\"> </span>efectivo  del instrumento financiero.  c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1 fs3_1\">Acreedore<span class=\"__1 _4\"></span>s comerciales </span></span>Los acreedores comerciales no devengan intereses y se registran a su v<span class=\"__1 _3\"></span>alor nominal<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1 fs3_1\">Acreedore<span class=\"__1 _4\"></span>s comerciales </span></span>Los acreedores comerciales no devengan intereses y se registran a su v<span class=\"__1 _3\"></span>alor nominal<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "2.17.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Impuestos corrientes y dif<span class=\"__1 _3\"></span>eridos </span>El gasto por impuesto del periodo comprende los impuestos corrien<span class=\"__1 _3\"></span>tes y diferidos. Los impuestos se<span class=\"__1 _3\"></span> reconocen en e<span class=\"__1 _4\"></span>l resultado, excepto en<span class=\"__1 _4\"></span> la medida en <span class=\"__1 _4\"></span>que estos se <span class=\"__1 _4\"></span>refieran a partidas <span class=\"__1 _4\"></span>reconocidas en el <span class=\"__1 _21\"></span>otro <span class=\"__1 _21\"></span>resultado <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>tegral <span class=\"__1 _21\"></span>consolidado <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>irectamente <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _21\"></span>patrimonio <span class=\"__1 _21\"></span>neto. <span class=\"__1 _21\"></span>En <span class=\"__1 _21\"></span>este <span class=\"__1 _21\"></span>caso, <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpuesto<span class=\"__1 _4c\"> </span>tambi\u00e9n <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>reconoce <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ot<span class=\"__1 _4\"></span>ro <span class=\"__1 _7\"></span>resultado <span class=\"__1 _7\"></span>integral <span class=\"__1 _7\"></span>consoli<span class=\"__1 _4\"></span>dado <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>directamente <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>neto, respectivamente. El <span class=\"__1 _3\"></span>gasto por <span class=\"__1 _3\"></span>impuesto corriente <span class=\"__1 _21\"></span>se calcula en <span class=\"__1 _21\"></span>base a <span class=\"__1 _3\"></span>las leyes <span class=\"__1 _3\"></span>aprobadas <span class=\"__1 _3\"></span>o a <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>unto de <span class=\"__1 _3\"></span>aprobarse <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la fecha de bal<span class=\"__1 _4\"></span>ance en los <span class=\"__1 _4\"></span>pa\u00edses en lo<span class=\"__1 _4\"></span>s que opera l<span class=\"__1 _4\"></span>a Sociedad<span class=\"__1 _4\"></span> do<span class=\"__1 _4\"></span>minante y sus depen<span class=\"__1 _4\"></span>dientes y en lo<span class=\"__1 _4\"></span>s que generan bases <span class=\"__1 _3\"></span>positivas <span class=\"__1 _3\"></span>imponibles. La Direcci\u00f3n eval\u00faa <span class=\"__1 _3\"></span>peri\u00f3dicamente <span class=\"__1 _3\"></span>las posiciones <span class=\"__1 _3\"></span>tomadas en las declaraciones de impuestos respecto a las situaciones en las que la regulaci\u00f3n fiscal aplicable est\u00e1 <span class=\"__1 _3\"></span>sujeta <span class=\"__1 _21\"></span>a interpretaci\u00f3n, <span class=\"__1 _21\"></span>y, <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>caso <span class=\"__1 _21\"></span>ne<span class=\"__1 _4\"></span>cesario, <span class=\"__1 _3\"></span>establece <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>rovisiones <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>fun<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>cantida<span class=\"__1 _4\"></span>des que se espera pagar a las autoridades fiscales. El <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>asto <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>ing<span class=\"__1 _4\"></span>reso <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>impuesto <span class=\"__1 _7\"></span>diferido <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>corresponde <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>reconocimiento <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>cancelaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de los <span class=\"__1 _23\"> </span>activos <span class=\"__1 _20\"> </span>y <span class=\"__1 _23\"> </span>pasivos <span class=\"__1 _23\"> </span>por <span class=\"__1 _20\"> </span>impuesto <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>iferido. <span class=\"__1 _23\"> </span>Estos <span class=\"__1 _23\"> </span>incl<span class=\"__1 _4\"></span>uyen <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>diferen<span class=\"__1 _4\"></span>cias <span class=\"__1 _2e\"> </span>te<span class=\"__1 _4\"></span>mporarias <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>se identifican <span class=\"__1 _20\"> </span>como <span class=\"__1 _1a\"> </span>aquellos <span class=\"__1 _20\"> </span>importes <span class=\"__1 _20\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _23\"> </span>se <span class=\"__1 _1a\"> </span>prev\u00e9n <span class=\"__1 _20\"> </span>pagade<span class=\"__1 _4\"></span>ros <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>recupe<span class=\"__1 _4\"></span>rables <span class=\"__1 _23\"> </span>derivado<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>las diferencias entre <span class=\"__1 _4\"></span>los importes en<span class=\"__1 _4\"></span> libros de <span class=\"__1 _4\"></span>los activos y pasivos <span class=\"__1 _4\"></span>y su valo<span class=\"__1 _4\"></span>r fiscal, as\u00ed co<span class=\"__1 _4\"></span>mo las bases imponibles  negativas  pendientes  de  com<span class=\"__1 _3\"></span>pensaci\u00f3n  y <span class=\"__1 _1a\"> </span>los  cr\u00e9ditos  por  deducciones  fiscales  no aplicadas <span class=\"__1 _1f\"></span>fiscalmente. <span class=\"__1 _1f\"></span>Dichos <span class=\"__1 _1f\"></span>importes <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>registran <span class=\"__1 _1f\"></span>aplicando <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>diferencia<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>temporaria <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>cr\u00e9dito que corresponda el tipo de gravamen al que se espera recuperarlos o liquidarlos.<span class=\"__1 _4c\"> </span>Se <span class=\"__1 _1f\"></span>recon<span class=\"__1 _4\"></span>ocen <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>impuestos <span class=\"__1 _17\"> </span>diferidos <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>todas <span class=\"__1 _17\"></span>las <span class=\"__1 _1f\"></span>diferenci<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>temporarias <span class=\"__1 _17\"> </span>imponibles, excepto <span class=\"__1 _1f\"></span>aquellas <span class=\"__1 _1f\"></span>derivadas <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>conocimiento <span class=\"__1 _7\"></span>ini<span class=\"__1 _4\"></span>cial <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>fondos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>comercio <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>otros <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>y pasivos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>una <span class=\"__1 _1f\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>afecta <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>i <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>resultado <span class=\"__1 _7\"></span>fiscal <span class=\"__1 _7\"></span>n<span class=\"__1 _7\"></span>i <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>resultado <span class=\"__1 _7\"></span>contable <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>una combinaci\u00f3n de negocios.<span class=\"__1 _4c\"> </span>Por su parte, los activos por impuestos diferidos s\u00f3lo se reconocen e<span class=\"__1 _3\"></span>n la medida en<span class=\"__1 _4\"></span> que es probable que <span class=\"__1 _1f\"></span>vaya <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>isponerse <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>benefi<span class=\"__1 _4\"></span>cios <span class=\"__1 _7\"></span>fiscal<span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>futuros <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>poder <span class=\"__1 _1f\"></span>compensar <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>diferencias temporarias. Se <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>so<span class=\"__1 _4\"></span>bre <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>diferencias <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>temporar<span class=\"__1 _3\"></span>ias <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>s<span class=\"__1 _3\"></span>urgen <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>en inversiones <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>dependientes, <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>negocios <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>juntos, <span class=\"__1 _4\"></span>excepto <span class=\"__1 _7\"></span>en aqu<span class=\"__1 _4\"></span>ellos <span class=\"__1 _4\"></span>casos <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>el Grupo <span class=\"__1 _1f\"></span>pueda <span class=\"__1 _1f\"></span>cont<span class=\"__1 _4\"></span>rolar <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>revertir\u00e1n <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>ferencias <span class=\"__1 _1f\"></span>temporarias <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>sea <span class=\"__1 _1f\"></span>probabl<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>que \u00e9stas no vayan a revertir en un futuro previsible.  En <span class=\"__1 _21\"></span>cada <span class=\"__1 _21\"></span>cierre <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>able <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>reconsideran <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mpuestos <span class=\"__1 _21\"></span>diferidos <span class=\"__1 _21\"></span>regi<span class=\"__1 _4\"></span>strados, <span class=\"__1 _29\"></span>efectu<span class=\"__1 _4\"></span>\u00e1ndose las <span class=\"__1 _4\"></span>oportunas <span class=\"__1 _4\"></span>correccion<span class=\"__1 _4\"></span>es a<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>mismos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>medida <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>existan <span class=\"__1 _4\"></span>dudas <span class=\"__1 _4\"></span>sobre<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>recuperaci\u00f3n futura. <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>Asimismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cada <span class=\"__1 _4\"></span>cierre <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>eval\u00fa<span class=\"__1 _4\"></span>an <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>p<span class=\"__1 _7\"></span>or <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>registrados <span class=\"__1 _4\"></span>en balance <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>\u00e9sto<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>son <span class=\"__1 _1a\"> </span>objeto <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>reconocimiento <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _20\"> </span>la <span class=\"__1 _1a\"> </span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>pase <span class=\"__1 _1a\"> </span>a <span class=\"__1 _20\"> </span>ser<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>prob<span class=\"__1 _4\"></span>able <span class=\"__1 _20\"> </span>su recuperaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>beneficios <span class=\"__1 _1f\"></span>fiscales <span class=\"__1 _17\"> </span>futuros <span class=\"__1 _17\"> </span>dentro <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>l\u00edmites <span class=\"__1 _17\"> </span>temporales <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>ntables <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>fiscale<span class=\"__1 _4\"></span>s establecidos. <span class=\"__1 _1a\"> </span>En  este <span class=\"__1 _20\"> </span>sentido,  considerando <span class=\"__1 _20\"> </span>la  sen<span class=\"__1 _3\"></span>da <span class=\"__1 _1a\"> </span>de  resultados <span class=\"__1 _1a\"> </span>del  Gr<span class=\"__1 _3\"></span>upo  e<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>los  \u00faltimos ejercicios, <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>ha <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>gistrado <span class=\"__1 _17\"> </span>activos <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>impuesto <span class=\"__1 _17\"> </span>diferido <span class=\"__1 _16\"> </span>con <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>l\u00edmite <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>pasivos <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>r impuesto <span class=\"__1 _3\"></span>diferido r<span class=\"__1 _3\"></span>egistrados.  <span class=\"__1 _21\"></span>En general, <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _3\"></span>impuesto <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>ferido <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>presentan <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>balance netos de los pasivos por impuesto diferido registrados, de acuerdo a IAS 12.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _3\"></span>Grupo s\u00f3lo <span class=\"__1 _3\"></span>compensa <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _3\"></span>por imp<span class=\"__1 _3\"></span>uesto sobr<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las gana<span class=\"__1 _3\"></span>ncias <span class=\"__1 _3\"></span>corriente s<span class=\"__1 _3\"></span>i existe <span class=\"__1 _21\"></span>un derecho <span class=\"__1 _3\"></span>legal <span class=\"__1 _3\"></span>frente <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>las<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a<span class=\"__1 _4\"></span>utoridades <span class=\"__1 _3\"></span>fiscales <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>iene <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ntenci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>iquidar <span class=\"__1 _3\"></span>las deudas <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>resulten por su importe neto o bien realizar los activos y liquidar las deu<span class=\"__1 _4\"></span>das de forma simult\u00e1nea. El Grupo s<span class=\"__1 _3\"></span>\u00f3lo compensa <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os activos <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>pasivos por <span class=\"__1 _3\"></span>impuesto <span class=\"__1 _3\"></span>sobre las <span class=\"__1 _3\"></span>ganancias <span class=\"__1 _3\"></span>diferidos si <span class=\"__1 _3\"></span>existe <span class=\"__1 _3\"></span>un derecho <span class=\"__1 _22\"> </span>legal  de <span class=\"__1 _22\"> </span>compensaci\u00f3n  frente <span class=\"__1 _22\"> </span>a <span class=\"__1 _22\"> </span>las  autoridades <span class=\"__1 _22\"> </span>fiscales <span class=\"__1 _22\"> </span>y  dichos <span class=\"__1 _22\"> </span>activos <span class=\"__1 _22\"> </span>y  pasivos corresponden <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>misma <span class=\"__1 _21\"></span>autoridad <span class=\"__1 _21\"></span>fiscal, <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>al <span class=\"__1 _21\"></span>mismo <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>jeto <span class=\"__1 _29\"></span>pasivo <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>bie<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>diferentes <span class=\"__1 _29\"></span>sujetos <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>asivos que <span class=\"__1 _17\"> </span>pretenden <span class=\"__1 _17\"> </span>liq<span class=\"__1 _4\"></span>uidar <span class=\"__1 _17\"> </span>o <span class=\"__1 _17\"> </span>realizar <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>activos <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>pasivos <span class=\"__1 _17\"> </span>fiscales <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>rrientes <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>import<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>neto <span class=\"__1 _17\"> </span>o realizar <span class=\"__1 _4\"></span>los act<span class=\"__1 _4\"></span>ivos y <span class=\"__1 _4\"></span>liquidar <span class=\"__1 _4\"></span>los p<span class=\"__1 _4\"></span>asivos simu<span class=\"__1 _4\"></span>lt\u00e1neamente, en <span class=\"__1 _4\"></span>cada u<span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>de los e<span class=\"__1 _4\"></span>jercicios <span class=\"__1 _4\"></span>futuros en los <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>spera <span class=\"__1 _1f\"></span>liquidar <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>recuperar <span class=\"__1 _1f\"></span>importes <span class=\"__1 _1f\"></span>signi<span class=\"__1 _4\"></span>ficativos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>impuestos<span class=\"__1 _3\"></span> diferidos. Los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>impuestos <span class=\"__1 _20\"> </span>di<span class=\"__1 _4\"></span>feridos <span class=\"__1 _23\"> </span>se <span class=\"__1 _20\"> </span>reco<span class=\"__1 _4\"></span>nocen <span class=\"__1 _23\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>estado <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>situaci\u00f3n <span class=\"__1 _20\"> </span>finan<span class=\"__1 _4\"></span>ciera<span class=\"__1 _3\"></span> consolidado <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>asivos <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>corri<span class=\"__1 _4\"></span>entes, <span class=\"__1 _4\"></span>independientemente <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>sperada <span class=\"__1 _4\"></span>de realizaci\u00f3n o liquidaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "El <span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>asto <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>ing<span class=\"__1 _4\"></span>reso <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>impuesto <span class=\"__1 _7\"></span>diferido <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>corresponde <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>reconocimiento <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>cancelaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de los <span class=\"__1 _23\"> </span>activos <span class=\"__1 _20\"> </span>y <span class=\"__1 _23\"> </span>pasivos <span class=\"__1 _23\"> </span>por <span class=\"__1 _20\"> </span>impuesto <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>iferido. <span class=\"__1 _23\"> </span>Estos <span class=\"__1 _23\"> </span>incl<span class=\"__1 _4\"></span>uyen <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>diferen<span class=\"__1 _4\"></span>cias <span class=\"__1 _2e\"> </span>te<span class=\"__1 _4\"></span>mporarias <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>se identifican <span class=\"__1 _20\"> </span>como <span class=\"__1 _1a\"> </span>aquellos <span class=\"__1 _20\"> </span>importes <span class=\"__1 _20\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _23\"> </span>se <span class=\"__1 _1a\"> </span>prev\u00e9n <span class=\"__1 _20\"> </span>pagade<span class=\"__1 _4\"></span>ros <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>recupe<span class=\"__1 _4\"></span>rables <span class=\"__1 _23\"> </span>derivado<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>las diferencias entre <span class=\"__1 _4\"></span>los importes en<span class=\"__1 _4\"></span> libros de <span class=\"__1 _4\"></span>los activos y pasivos <span class=\"__1 _4\"></span>y su valo<span class=\"__1 _4\"></span>r fiscal, as\u00ed co<span class=\"__1 _4\"></span>mo las bases imponibles  negativas  pendientes  de  com<span class=\"__1 _3\"></span>pensaci\u00f3n  y <span class=\"__1 _1a\"> </span>los  cr\u00e9ditos  por  deducciones  fiscales  no aplicadas <span class=\"__1 _1f\"></span>fiscalmente. <span class=\"__1 _1f\"></span>Dichos <span class=\"__1 _1f\"></span>importes <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>registran <span class=\"__1 _1f\"></span>aplicando <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>diferencia<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>temporaria <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>cr\u00e9dito que corresponda el tipo de gravamen al que se espera recuperarlos o liquidarlos.<span class=\"__1 _4c\"> </span>Se <span class=\"__1 _1f\"></span>recon<span class=\"__1 _4\"></span>ocen <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>impuestos <span class=\"__1 _17\"> </span>diferidos <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>todas <span class=\"__1 _17\"></span>las <span class=\"__1 _1f\"></span>diferenci<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>temporarias <span class=\"__1 _17\"> </span>imponibles, excepto <span class=\"__1 _1f\"></span>aquellas <span class=\"__1 _1f\"></span>derivadas <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>conocimiento <span class=\"__1 _7\"></span>ini<span class=\"__1 _4\"></span>cial <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>fondos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>comercio <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>otros <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>y pasivos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>una <span class=\"__1 _1f\"></span>operaci\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>afecta <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>i <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>resultado <span class=\"__1 _7\"></span>fiscal <span class=\"__1 _7\"></span>n<span class=\"__1 _7\"></span>i <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>resultado <span class=\"__1 _7\"></span>contable <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>una combinaci\u00f3n de negocios.<span class=\"__1 _4c\"> </span>Por su parte, los activos por impuestos diferidos s\u00f3lo se reconocen e<span class=\"__1 _3\"></span>n la medida en<span class=\"__1 _4\"></span> que es probable que <span class=\"__1 _1f\"></span>vaya <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>isponerse <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>benefi<span class=\"__1 _4\"></span>cios <span class=\"__1 _7\"></span>fiscal<span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>futuros <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>poder <span class=\"__1 _1f\"></span>compensar <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>diferencias temporarias. Se <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>so<span class=\"__1 _4\"></span>bre <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>diferencias <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>temporar<span class=\"__1 _3\"></span>ias <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>s<span class=\"__1 _3\"></span>urgen <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>en inversiones <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>dependientes, <span class=\"__1 _4\"></span>asociadas <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>negocios <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>juntos, <span class=\"__1 _4\"></span>excepto <span class=\"__1 _7\"></span>en aqu<span class=\"__1 _4\"></span>ellos <span class=\"__1 _4\"></span>casos <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>el Grupo <span class=\"__1 _1f\"></span>pueda <span class=\"__1 _1f\"></span>cont<span class=\"__1 _4\"></span>rolar <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>revertir\u00e1n <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>ferencias <span class=\"__1 _1f\"></span>temporarias <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>sea <span class=\"__1 _1f\"></span>probabl<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>que \u00e9stas no vayan a revertir en un futuro previsible.  En <span class=\"__1 _21\"></span>cada <span class=\"__1 _21\"></span>cierre <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>able <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>reconsideran <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mpuestos <span class=\"__1 _21\"></span>diferidos <span class=\"__1 _21\"></span>regi<span class=\"__1 _4\"></span>strados, <span class=\"__1 _29\"></span>efectu<span class=\"__1 _4\"></span>\u00e1ndose las <span class=\"__1 _4\"></span>oportunas <span class=\"__1 _4\"></span>correccion<span class=\"__1 _4\"></span>es a<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>mismos <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>medida <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>existan <span class=\"__1 _4\"></span>dudas <span class=\"__1 _4\"></span>sobre<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>recuperaci\u00f3n futura. <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>Asimismo, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>cada <span class=\"__1 _4\"></span>cierre <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>eval\u00fa<span class=\"__1 _4\"></span>an <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>p<span class=\"__1 _7\"></span>or <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _7\"></span>diferidos <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>registrados <span class=\"__1 _4\"></span>en balance <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>\u00e9sto<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>son <span class=\"__1 _1a\"> </span>objeto <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>reconocimiento <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _20\"> </span>la <span class=\"__1 _1a\"> </span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>que <span class=\"__1 _1a\"> </span>pase <span class=\"__1 _1a\"> </span>a <span class=\"__1 _20\"> </span>ser<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>prob<span class=\"__1 _4\"></span>able <span class=\"__1 _20\"> </span>su recuperaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>beneficios <span class=\"__1 _1f\"></span>fiscales <span class=\"__1 _17\"> </span>futuros <span class=\"__1 _17\"> </span>dentro <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>l\u00edmites <span class=\"__1 _17\"> </span>temporales <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>ntables <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>fiscale<span class=\"__1 _4\"></span>s establecidos. <span class=\"__1 _1a\"> </span>En  este <span class=\"__1 _20\"> </span>sentido,  considerando <span class=\"__1 _20\"> </span>la  sen<span class=\"__1 _3\"></span>da <span class=\"__1 _1a\"> </span>de  resultados <span class=\"__1 _1a\"> </span>del  Gr<span class=\"__1 _3\"></span>upo  e<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>los  \u00faltimos ejercicios, <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>ha <span class=\"__1 _17\"> </span>re<span class=\"__1 _4\"></span>gistrado <span class=\"__1 _17\"> </span>activos <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>impuesto <span class=\"__1 _17\"> </span>diferido <span class=\"__1 _16\"> </span>con <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>l\u00edmite <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>pasivos <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>r impuesto <span class=\"__1 _3\"></span>diferido r<span class=\"__1 _3\"></span>egistrados.  <span class=\"__1 _21\"></span>En general, <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _3\"></span>impuesto <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>ferido <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>presentan <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>balance netos de los pasivos por impuesto diferido registrados, de acuerdo a IAS 12.<span class=\"__1 _4c\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "2.18.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Prestaciones a los empleados </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Vales de carb\u00f3n </span></span>El <span class=\"__1 _2b\"> </span>Grupo <span class=\"__1 _28\"> </span>contrajo <span class=\"__1 _2b\"> </span>compromisos <span class=\"__1 _2b\"> </span>con <span class=\"__1 _2b\"> </span>determinado <span class=\"__1 _2b\"> </span>personal <span class=\"__1 _28\"> </span>pasivo <span class=\"__1 _2b\"> </span>y <span class=\"__1 _2b\"> </span>activo, <span class=\"__1 _2b\"> </span>los <span class=\"__1 _2b\"> </span>emple<span class=\"__1 _4\"></span>ados procedentes <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>xtinta <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ividad <span class=\"__1 _3\"></span>hullera, <span class=\"__1 _21\"></span>para el <span class=\"__1 _21\"></span>sumi<span class=\"__1 _4\"></span>nistro <span class=\"__1 _3\"></span>mensual <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>una cantidad determi<span class=\"__1 _3\"></span>nada de carb\u00f3n. Los i<span class=\"__1 _4\"></span>mportes de <span class=\"__1 _4\"></span>las d<span class=\"__1 _4\"></span>otaciones anuales <span class=\"__1 _4\"></span>para el<span class=\"__1 _4\"></span> carb\u00f3n <span class=\"__1 _4\"></span>se h<span class=\"__1 _4\"></span>an venido <span class=\"__1 _4\"></span>determinando de <span class=\"__1 _4\"></span>acuerdo con estudios <span class=\"__1 _3\"></span>actuariales <span class=\"__1 _3\"></span>realizados <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>actuario <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ndependiente, <span class=\"__1 _21\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntemplan <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>siguientes <span class=\"__1 _3\"></span>hip\u00f3tesis; tablas <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>mortalidad <span class=\"__1 _1f\"></span>PERM/F <span class=\"__1 _7\"></span>20<span class=\"lsa\">20</span>, <span class=\"__1 _7\"></span>t<span class=\"__1 _4\"></span>asas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>inte<span class=\"__1 _4\"></span>r\u00e9s <span class=\"__1 _7\"></span>t\u00e9cnico <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>3,43% <span class=\"__1 _7\"></span>anual<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>(<span class=\"lsa\">20</span>23<span class=\"ls31\">: <span class=\"__1 _1f\"></span><span class=\"lsa\">3,<span class=\"ls2a\">17</span></span></span>%) <span class=\"__1 _7\"></span><span class=\"ls2a\">e </span>\u00edndices de incrementos de precios al consumo de <span class=\"ls32\">un<span class=\"__1 _4\"></span></span> <span class=\"lsa\">1%</span> anual (<span class=\"lsa\">20</span>23<span class=\"ls31\">: </span>1%). b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Premios de vinculaci\u00f3n y otras obligacion<span class=\"__1 _4\"></span>es con el personal </span></span>El <span class=\"__1 _16\"> </span>Convenio <span class=\"__1 _16\"> </span>Colectivo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>determinadas <span class=\"__1 _17\"> </span>s<span class=\"__1 _4\"></span>ociedades <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>recoge <span class=\"__1 _16\"> </span>premios <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>satisfacer <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>sus trabajadores <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>funci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>estos <span class=\"__1 _3\"></span>cumplan <span class=\"__1 _21\"></span>25 <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>35 <span class=\"__1 _21\"></span>a\u00f1os <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>permanencia <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>empre<span class=\"__1 _4\"></span>sa, <span class=\"__1 _21\"></span>as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> otras <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>personal. <span class=\"__1 _7\"></span>Para <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>estas <span class=\"__1 _7\"></span>obligaciones <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>efectuado<span class=\"__1 _4c\"> </span>sus <span class=\"__1 _3\"></span>mejores <span class=\"__1 _3\"></span>estimaciones <span class=\"__1 _21\"></span>tomando <span class=\"__1 _3\"></span>como <span class=\"__1 _3\"></span>base <span class=\"__1 _21\"></span>un es<span class=\"__1 _3\"></span>tudio <span class=\"__1 _3\"></span>actuarial <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>un t<span class=\"__1 _3\"></span>ercero <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ndependiente <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ara lo que se ha utilizado las si<span class=\"__1 _3\"></span>guientes hip\u00f3tesis; tabla de mortalidad PERM/F 20<span class=\"lsa\">20</span> y<span class=\"__1 _3\"></span> un tipo de inter\u00e9s del 3,43% anual (<span class=\"lsa\">20</span>23<span class=\"ls31\">: <span class=\"lsa\">3,17</span></span>%).<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Indemnizaciones por cese </span></span>Las <span class=\"__1 _3\"></span>indemnizaciones por <span class=\"__1 _21\"></span>cese<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>pagan a <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>empleados <span class=\"__1 _3\"></span>como <span class=\"__1 _3\"></span>consecuencia <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>decisi\u00f3n del Grupo de <span class=\"__1 _1f\"></span>resci<span class=\"__1 _4\"></span>ndir <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>contrato <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>rabajo <span class=\"__1 _1f\"></span>antes <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>edad <span class=\"__1 _1f\"></span>normal <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>jubilaci\u00f3n <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>empleado acepta <span class=\"__1 _2d\"> </span>renunciar <span class=\"__1 _2d\"> </span>voluntariamente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _22\"> </span>cambio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>esas <span class=\"__1 _22\"> </span>pre<span class=\"__1 _4\"></span>staciones<span class=\"ls18\">. <span class=\"__1 _2d\"> </span></span>El <span class=\"__1 _2d\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>reconoce <span class=\"__1 _22\"> </span>estas prestaciones <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>pri<span class=\"__1 _4\"></span>mera <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>sigui<span class=\"__1 _4\"></span>entes <span class=\"__1 _21\"></span>fechas: <span class=\"__1 _21\"></span>(a) <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _21\"></span>ya <span class=\"__1 _21\"></span>no <span class=\"__1 _3\"></span>puede <span class=\"__1 _21\"></span>reti<span class=\"__1 _4\"></span>rar <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>ferta de dichas indemnizaciones; <span class=\"__1 _3\"></span>o (b) cuando la <span class=\"__1 _3\"></span>entidad reconozca <span class=\"__1 _3\"></span>los costes de una<span class=\"__1 _3\"></span> reestructuraci\u00f3n en<span class=\"__1 _3\"></span> el \u00e1mbito de la NIC 37 y ello suponga el pago de indemnizaciones por cese.  Cuando <span class=\"__1 _28\"> </span>se <span class=\"__1 _27\"> </span>hace <span class=\"__1 _28\"> </span>una <span class=\"__1 _28\"> </span>oferta<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>para <span class=\"__1 _27\"> </span>fomentar <span class=\"__1 _28\"> </span>la <span class=\"__1 _28\"> </span>renunci<span class=\"__1 _4\"></span>a <span class=\"__1 _28\"> </span>voluntaria <span class=\"__1 _28\"> </span>de <span class=\"__1 _27\"> </span>los <span class=\"__1 _28\"> </span>empleados, <span class=\"__1 _27\"> </span>las indemnizaciones <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>cese <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>valoran <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>funci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>n\u00famero <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>mpleados <span class=\"__1 _29\"></span>que <span class=\"__1 _29\"></span>se <span class=\"__1 _29\"></span>espe<span class=\"__1 _4\"></span>ra <span class=\"__1 _29\"></span>que <span class=\"__1 _29\"></span>aceptar\u00e1 la <span class=\"__1 _3\"></span>oferta. <span class=\"__1 _21\"></span>Las prestaciones <span class=\"__1 _21\"></span>que n<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>van a <span class=\"__1 _21\"></span>pagar <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>do<span class=\"__1 _4\"></span>ce <span class=\"__1 _21\"></span>me<span class=\"__1 _4\"></span>ses <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _3\"></span>bala<span class=\"__1 _4\"></span>nce se descuentan a su valor actual.  El <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>registra <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>provisi<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>restructuraci\u00f3n <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>ejercicio <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>sus <span class=\"__1 _16\"> </span>cuentas <span class=\"__1 _17\"> </span>anuales consolidadas <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>cumple <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>existe <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>plan <span class=\"__1 _7\"></span>formal <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>allado <span class=\"__1 _7\"></span>(que <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>identificaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las sociedades, <span class=\"__1 _4\"></span>localizaciones, <span class=\"__1 _4\"></span>funciones/puestos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>trabajo <span class=\"__1 _4\"></span>afectados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>n\u00fa<span class=\"__1 _4\"></span>mero de <span class=\"__1 _4\"></span>empl<span class=\"__1 _4\"></span>eados su<span class=\"__1 _4\"></span>jetos al <span class=\"__1 _4\"></span>pl<span class=\"__1 _4\"></span>an) <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _7\"></span>como se <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>creado <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>expectativa v\u00e1li<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>afectados <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>plan<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>ser\u00e1 <span class=\"__1 _4\"></span>ll<span class=\"__1 _7\"></span>evado <span class=\"__1 _4\"></span>a cabo y se implementar\u00e1 anunci\u00e1ndose sus principales caracter\u00edsticas.<span class=\"__1 _4c\"> </span>En <span class=\"__1 _3\"></span>2022 <span class=\"__1 _3\"></span>el Gr<span class=\"__1 _3\"></span>upo ha <span class=\"__1 _21\"></span>dado l<span class=\"__1 _3\"></span>os pasos <span class=\"__1 _21\"></span>necesarios para <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>implementaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un plan <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>racionalizaci\u00f3n y <span class=\"__1 _4\"></span>op<span class=\"__1 _4\"></span>timizaci\u00f3n <span class=\"__1 _4\"></span>(<span class=\"__1 _4\"></span>ERE) <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span>alidad <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>acomodar <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>recursos <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>actuales <span class=\"__1 _4\"></span>nivel<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>actividad<span class=\"__1 _4\"></span><span class=\"ls1d\">. </span>Un <span class=\"__1 _4\"></span>vez <span class=\"__1 _4\"></span>alcanzado <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>represent<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _4\"></span>legal <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>trabajadores <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>9 <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>noviembre <span class=\"__1 _4\"></span>de 2022, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo  <span class=\"__1 _4\"></span>present\u00f3 e<span class=\"__1 _4\"></span>l 23<span class=\"__1 _4\"></span> de <span class=\"__1 _4\"></span>noviembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2022 <span class=\"__1 _4\"></span>ante <span class=\"__1 _4\"></span>la Autoridad <span class=\"__1 _4\"></span>Laboral, <span class=\"__1 _4\"></span>previa <span class=\"__1 _4\"></span>aprobaci\u00f3n del Consejo de Administraci\u00f3n de la Sociedad dominante, la con<span class=\"__1 _4\"></span>firmaci\u00f3n de la <span class=\"__1 _3\"></span>decisi\u00f3n empresarial de p<span class=\"__1 _4\"></span>roceder a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>implementaci\u00f3n del <span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Expediente de d<span class=\"__1 _4\"></span>espido colectivo, <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>base en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>existencia de causas <span class=\"__1 _1f\"></span>obje<span class=\"__1 _4\"></span>tivas <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>car\u00e1cter <span class=\"__1 _1f\"></span>eco<span class=\"__1 _4\"></span>n\u00f3mico, <span class=\"__1 _1f\"></span>pro<span class=\"__1 _4\"></span>ductivo <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>organ<span class=\"__1 _4\"></span>izativo, <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>dar <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>mienzo <span class=\"__1 _17\"> </span>con <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>llo <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>la progresiva <span class=\"__1 _1f\"></span>exti<span class=\"__1 _4\"></span>nci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>contratos <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>extender<span class=\"__1 _4\"></span><span class=\"ls11\">\u00eda</span> <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>un <span class=\"__1 _17\"> </span>periodo <span class=\"__1 _1f\"></span>m\u00e1ximo <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>18 <span class=\"__1 _17\"> </span>meses. <span class=\"__1 _17\"> </span>En <span class=\"__1 _1f\"></span>el ejercicio 2023 se amortiza<span class=\"__1 _3\"></span>ron 64 puestos de trabajo <span class=\"__1 _3\"></span>a trav\u00e9s de salidas volunta<span class=\"__1 _3\"></span>rias y despidos en el marco del <span class=\"__1 _4\"></span>expediente lo <span class=\"__1 _4\"></span>que ha su<span class=\"__1 _4\"></span>puesto un <span class=\"__1 _4\"></span>gasto de 1.791 <span class=\"__1 _4\"></span>miles de <span class=\"__1 _4\"></span>euros. En el<span class=\"__1 _4\"></span> ejercicio<span class=\"__1 _4\"></span> 2024 se han amortizado 4 <span class=\"__1 _3\"></span>puestos <span class=\"__1 _3\"></span>de trabajo a <span class=\"__1 _3\"></span>trav\u00e9s de despido (1) <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>bajas voluntarias <span class=\"__1 _3\"></span>(3) en el <span class=\"__1 _3\"></span>marco del expediente <span class=\"__1 _1f\"></span>lo <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>supuesto <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>pago <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>ndemnizaciones <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>8 <span class=\"__1 _7\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros. <span class=\"__1 _1f\"></span>La implementaci\u00f3n del plan <span class=\"__1 _3\"></span>de restructuraci\u00f3n f<span class=\"__1 _3\"></span>inaliz\u00f3 en el <span class=\"__1 _3\"></span>mes de <span class=\"__1 _3\"></span>mayo del presente <span class=\"__1 _3\"></span>ejercicio, lo que ha su<span class=\"__1 _4\"></span>puesto u<span class=\"__1 _4\"></span>na reversi<span class=\"__1 _4\"></span>\u00f3n de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>provisi\u00f3n <span class=\"__1 _4\"></span>registrada po<span class=\"__1 _4\"></span>r impo<span class=\"__1 _4\"></span>rte d<span class=\"__1 _4\"></span>e 1.318 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de e<span class=\"__1 _4\"></span>uros. El<span class=\"__1 _4\"></span> sald<span class=\"__1 _4\"></span>o actual <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>provisi\u00f3n <span class=\"__1 _16\"> </span>clasificada <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>ep\u00edgrafe <span class=\"__1 _16\"> </span>\u201cProvisi<span class=\"__1 _4\"></span>ones <span class=\"__1 _16\"> </span>corrientes\u201d <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>estado <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>situaci\u00f3n financiera consolidado es por importe de 148 miles de euros <span class=\"ls31\">(N</span>ota <span class=\"lsa\">20</span>).<span class=\"__1 _4c\"> </span> d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Planes de participaci\u00f3n en beneficios y bonus </span></span>El <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _17\"></span>reconoce <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>pasivo <span class=\"__1 _17\"></span>y <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>gasto <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _1f\"></span>bonus <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>participaci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>beneficios <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>base <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>una f\u00f3rmula <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>iene <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>beneficio <span class=\"__1 _21\"></span>atribuible <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>los<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>Accioni<span class=\"__1 _4\"></span>stas <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _21\"></span>despu\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>ci<span class=\"__1 _4\"></span>ertos<span class=\"__1 _3\"></span> ajustes. <span class=\"__1 _21\"></span>El <span class=\"__1 _21\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>conoce <span class=\"__1 _29\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>pro<span class=\"__1 _4\"></span>visi\u00f3n <span class=\"__1 _29\"></span>cuando <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>st\u00e1 <span class=\"__1 _29\"></span>cont<span class=\"__1 _4\"></span>ractualmente <span class=\"__1 _29\"></span>obligada <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>pr\u00e1ctica en el pasado ha creado una obligaci\u00f3n impl\u00edcita.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Indemnizaciones por cese </span></span>Las <span class=\"__1 _3\"></span>indemnizaciones por <span class=\"__1 _21\"></span>cese<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>pagan a <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>empleados <span class=\"__1 _3\"></span>como <span class=\"__1 _3\"></span>consecuencia <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>decisi\u00f3n del Grupo de <span class=\"__1 _1f\"></span>resci<span class=\"__1 _4\"></span>ndir <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>contrato <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>rabajo <span class=\"__1 _1f\"></span>antes <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>edad <span class=\"__1 _1f\"></span>normal <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>jubilaci\u00f3n <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cuando <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>empleado acepta <span class=\"__1 _2d\"> </span>renunciar <span class=\"__1 _2d\"> </span>voluntariamente <span class=\"__1 _2d\"> </span>a <span class=\"__1 _22\"> </span>cambio <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>esas <span class=\"__1 _22\"> </span>pre<span class=\"__1 _4\"></span>staciones<span class=\"ls18\">. <span class=\"__1 _2d\"> </span></span>El <span class=\"__1 _2d\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>reconoce <span class=\"__1 _22\"> </span>estas prestaciones <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>pri<span class=\"__1 _4\"></span>mera <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>sigui<span class=\"__1 _4\"></span>entes <span class=\"__1 _21\"></span>fechas: <span class=\"__1 _21\"></span>(a) <span class=\"__1 _3\"></span>cuando <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _21\"></span>ya <span class=\"__1 _21\"></span>no <span class=\"__1 _3\"></span>puede <span class=\"__1 _21\"></span>reti<span class=\"__1 _4\"></span>rar <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>ferta de dichas indemnizaciones; <span class=\"__1 _3\"></span>o (b) cuando la <span class=\"__1 _3\"></span>entidad reconozca <span class=\"__1 _3\"></span>los costes de una<span class=\"__1 _3\"></span> reestructuraci\u00f3n en<span class=\"__1 _3\"></span> el \u00e1mbito de la NIC 37 y ello suponga el pago de indemnizaciones por cese.  Cuando <span class=\"__1 _28\"> </span>se <span class=\"__1 _27\"> </span>hace <span class=\"__1 _28\"> </span>una <span class=\"__1 _28\"> </span>oferta<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>para <span class=\"__1 _27\"> </span>fomentar <span class=\"__1 _28\"> </span>la <span class=\"__1 _28\"> </span>renunci<span class=\"__1 _4\"></span>a <span class=\"__1 _28\"> </span>voluntaria <span class=\"__1 _28\"> </span>de <span class=\"__1 _27\"> </span>los <span class=\"__1 _28\"> </span>empleados, <span class=\"__1 _27\"> </span>las indemnizaciones <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>cese <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>valoran <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>funci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _29\"></span>n\u00famero <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>mpleados <span class=\"__1 _29\"></span>que <span class=\"__1 _29\"></span>se <span class=\"__1 _29\"></span>espe<span class=\"__1 _4\"></span>ra <span class=\"__1 _29\"></span>que <span class=\"__1 _29\"></span>aceptar\u00e1 la <span class=\"__1 _3\"></span>oferta. <span class=\"__1 _21\"></span>Las prestaciones <span class=\"__1 _21\"></span>que n<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>van a <span class=\"__1 _21\"></span>pagar <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>do<span class=\"__1 _4\"></span>ce <span class=\"__1 _21\"></span>me<span class=\"__1 _4\"></span>ses <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _3\"></span>bala<span class=\"__1 _4\"></span>nce se descuentan a su valor actual.  El <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>registra <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>provisi<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>restructuraci\u00f3n <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>ejercicio <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>sus <span class=\"__1 _16\"> </span>cuentas <span class=\"__1 _17\"> </span>anuales consolidadas <span class=\"__1 _7\"></span>si <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>cumple <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>existe <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>plan <span class=\"__1 _7\"></span>formal <span class=\"__1 _4\"></span>det<span class=\"__1 _4\"></span>allado <span class=\"__1 _7\"></span>(que <span class=\"__1 _7\"></span>incluye <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>identificaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las sociedades, <span class=\"__1 _4\"></span>localizaciones, <span class=\"__1 _4\"></span>funciones/puestos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>trabajo <span class=\"__1 _4\"></span>afectados <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>n\u00fa<span class=\"__1 _4\"></span>mero de <span class=\"__1 _4\"></span>empl<span class=\"__1 _4\"></span>eados su<span class=\"__1 _4\"></span>jetos al <span class=\"__1 _4\"></span>pl<span class=\"__1 _4\"></span>an) <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _7\"></span>como se <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>creado <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>expectativa v\u00e1li<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>afectados <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>plan<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>ser\u00e1 <span class=\"__1 _4\"></span>ll<span class=\"__1 _7\"></span>evado <span class=\"__1 _4\"></span>a cabo y se implementar\u00e1 anunci\u00e1ndose sus principales caracter\u00edsticas.<span class=\"__1 _4c\"> </span>En <span class=\"__1 _3\"></span>2022 <span class=\"__1 _3\"></span>el Gr<span class=\"__1 _3\"></span>upo ha <span class=\"__1 _21\"></span>dado l<span class=\"__1 _3\"></span>os pasos <span class=\"__1 _21\"></span>necesarios para <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>implementaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>un plan <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>racionalizaci\u00f3n y <span class=\"__1 _4\"></span>op<span class=\"__1 _4\"></span>timizaci\u00f3n <span class=\"__1 _4\"></span>(<span class=\"__1 _4\"></span>ERE) <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span>alidad <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>acomodar <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>recursos <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>actuales <span class=\"__1 _4\"></span>nivel<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>actividad<span class=\"__1 _4\"></span><span class=\"ls1d\">. </span>Un <span class=\"__1 _4\"></span>vez <span class=\"__1 _4\"></span>alcanzado <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>represent<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _4\"></span>legal <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>trabajadores <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>9 <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>noviembre <span class=\"__1 _4\"></span>de 2022, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo  <span class=\"__1 _4\"></span>present\u00f3 e<span class=\"__1 _4\"></span>l 23<span class=\"__1 _4\"></span> de <span class=\"__1 _4\"></span>noviembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2022 <span class=\"__1 _4\"></span>ante <span class=\"__1 _4\"></span>la Autoridad <span class=\"__1 _4\"></span>Laboral, <span class=\"__1 _4\"></span>previa <span class=\"__1 _4\"></span>aprobaci\u00f3n del Consejo de Administraci\u00f3n de la Sociedad dominante, la con<span class=\"__1 _4\"></span>firmaci\u00f3n de la <span class=\"__1 _3\"></span>decisi\u00f3n empresarial de p<span class=\"__1 _4\"></span>roceder a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>implementaci\u00f3n del <span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Expediente de d<span class=\"__1 _4\"></span>espido colectivo, <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>base en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>existencia de causas <span class=\"__1 _1f\"></span>obje<span class=\"__1 _4\"></span>tivas <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>car\u00e1cter <span class=\"__1 _1f\"></span>eco<span class=\"__1 _4\"></span>n\u00f3mico, <span class=\"__1 _1f\"></span>pro<span class=\"__1 _4\"></span>ductivo <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>organ<span class=\"__1 _4\"></span>izativo, <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>dar <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>mienzo <span class=\"__1 _17\"> </span>con <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>llo <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>la progresiva <span class=\"__1 _1f\"></span>exti<span class=\"__1 _4\"></span>nci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>contratos <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>extender<span class=\"__1 _4\"></span><span class=\"ls11\">\u00eda</span> <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>un <span class=\"__1 _17\"> </span>periodo <span class=\"__1 _1f\"></span>m\u00e1ximo <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>18 <span class=\"__1 _17\"> </span>meses. <span class=\"__1 _17\"> </span>En <span class=\"__1 _1f\"></span>el ejercicio 2023 se amortiza<span class=\"__1 _3\"></span>ron 64 puestos de trabajo <span class=\"__1 _3\"></span>a trav\u00e9s de salidas volunta<span class=\"__1 _3\"></span>rias y despidos en el marco del <span class=\"__1 _4\"></span>expediente lo <span class=\"__1 _4\"></span>que ha su<span class=\"__1 _4\"></span>puesto un <span class=\"__1 _4\"></span>gasto de 1.791 <span class=\"__1 _4\"></span>miles de <span class=\"__1 _4\"></span>euros. En el<span class=\"__1 _4\"></span> ejercicio<span class=\"__1 _4\"></span> 2024 se han amortizado 4 <span class=\"__1 _3\"></span>puestos <span class=\"__1 _3\"></span>de trabajo a <span class=\"__1 _3\"></span>trav\u00e9s de despido (1) <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>bajas voluntarias <span class=\"__1 _3\"></span>(3) en el <span class=\"__1 _3\"></span>marco del expediente <span class=\"__1 _1f\"></span>lo <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>supuesto <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>pago <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>ndemnizaciones <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>8 <span class=\"__1 _7\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros. <span class=\"__1 _1f\"></span>La implementaci\u00f3n del plan <span class=\"__1 _3\"></span>de restructuraci\u00f3n f<span class=\"__1 _3\"></span>inaliz\u00f3 en el <span class=\"__1 _3\"></span>mes de <span class=\"__1 _3\"></span>mayo del presente <span class=\"__1 _3\"></span>ejercicio, lo que ha su<span class=\"__1 _4\"></span>puesto u<span class=\"__1 _4\"></span>na reversi<span class=\"__1 _4\"></span>\u00f3n de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>provisi\u00f3n <span class=\"__1 _4\"></span>registrada po<span class=\"__1 _4\"></span>r impo<span class=\"__1 _4\"></span>rte d<span class=\"__1 _4\"></span>e 1.318 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de e<span class=\"__1 _4\"></span>uros. El<span class=\"__1 _4\"></span> sald<span class=\"__1 _4\"></span>o actual <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>provisi\u00f3n <span class=\"__1 _16\"> </span>clasificada <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>ep\u00edgrafe <span class=\"__1 _16\"> </span>\u201cProvisi<span class=\"__1 _4\"></span>ones <span class=\"__1 _16\"> </span>corrientes\u201d <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>estado <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>situaci\u00f3n financiera consolidado es por importe de 148 miles de euros <span class=\"ls31\">(N</span>ota <span class=\"lsa\">20</span>).<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "2.19.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Provisiones y contingencias </span>Los <span class=\"__1 _21\"></span>Administ<span class=\"__1 _4\"></span>radores <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _21\"></span>dominante <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>formulaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _7\"></span>a<span class=\"ls1a\">s <span class=\"__1 _21\"></span><span class=\"ls0_1\">cuentas <span class=\"__1 _29\"></span>an<span class=\"__1 _4\"></span>uales <span class=\"__1 _21\"></span>consolidadas </span></span>diferencian entre: a) <span class=\"__1 _7\"></span><span class=\"ls0_1\">Provisiones: <span class=\"__1 _4\"></span>saldos <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>cubren <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _7\"></span>actuales <span class=\"__1 _4\"></span>derivadas <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>sucesos <span class=\"__1 _7\"></span>pasados, </span>cuya <span class=\"__1 _27\"> </span>can<span class=\"__1 _4\"></span>celaci\u00f3n <span class=\"__1 _43\"> </span>es <span class=\"__1 _27\"> </span>p<span class=\"__1 _4\"></span>robable <span class=\"__1 _43\"> </span>que <span class=\"__1 _43\"> </span>origine <span class=\"__1 _43\"> </span>una <span class=\"__1 _27\"> </span>sal<span class=\"__1 _4\"></span>ida <span class=\"__1 _27\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _27\"> </span>recu<span class=\"__1 _4\"></span>rsos, <span class=\"__1 _27\"> </span>pero<span class=\"__1 _4\"></span> <span class=\"__1 _27\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _27\"> </span>re<span class=\"__1 _4\"></span>sultan indeterminados en cuanto a su importe y/ <span class=\"__1 _3\"></span>o momento de cancelaci\u00f3n.<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span> a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\"> </span></span>b)<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>Pasivos <span class=\"__1 _16\"> </span>contingentes: <span class=\"__1 _17\"> </span>obligacione<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>posibles <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span>rgidas <span class=\"__1 _17\"> </span>como <span class=\"__1 _16\"> </span>consecuencia <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>sucesos <span class=\"__1 _17\"> </span>pasado<span class=\"__1 _4\"></span>s, </span>cuya <span class=\"__1 _1f\"></span>materi<span class=\"__1 _4\"></span>alizaci\u00f3n <span class=\"__1 _1f\"></span>futura <span class=\"__1 _1f\"></span>est\u00e1 <span class=\"__1 _17\"> </span>condicionada <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>ocurra, <span class=\"__1 _17\"></span>o <span class=\"__1 _1f\"></span>no, <span class=\"__1 _1f\"></span>uno <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _1f\"></span>eventos <span class=\"__1 _17\"> </span>futuros independientes de la voluntad del Grupo<span class=\"__1 _4\"></span>.<span class=\"__1 _4c\"> </span>La<span class=\"ls1a\">s </span>cuentas anuales consolid<span class=\"__1 _4\"></span>adas del Grupo recogen todas las pro<span class=\"__1 _4\"></span>visiones con respecto a las cuales se <span class=\"__1 _21\"></span>estima <span class=\"__1 _21\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>robabilidad <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>enga <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>atende<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bligaci\u00f3n <span class=\"__1 _21\"></span>es <span class=\"__1 _21\"></span>mayor <span class=\"__1 _21\"></span>que<span class=\"__1 _7\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>contrario<span class=\"__1 _4\"></span><span class=\"ls1d\">, </span>apoy\u00e1ndose en dicha estimaci\u00f3n en <span class=\"__1 _3\"></span>los asesores internos y externos f<span class=\"__1 _3\"></span>iscales y legales del Grupo, en su caso.<span class=\"__1 _4c\"> </span> <span class=\"__1 _3\"></span>Los pasivos contingentes no <span class=\"__1 _3\"></span>se reconocen <span class=\"__1 _3\"></span>en la<span class=\"ls1a\">s </span>cuentas anuales consolidadas, sino que se<span class=\"__1 _3\"></span> informa sobre los mismos, conforme a los requerimientos de la NIC 37. Las provisiones (que se cuantifican teniendo en consideraci\u00f3n la mejor informaci\u00f3n disponible sobre las consecuencias del suceso en <span class=\"__1 _3\"></span>el que traen su caus<span class=\"__1 _3\"></span>a y son reestimadas con ocasi\u00f3n de cada <span class=\"__1 _3\"></span>cierre contable) <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>uti<span class=\"__1 _4\"></span>lizan <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>afrontar <span class=\"__1 _7\"></span>las o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _4\"></span>espec\u00edficas <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cuales <span class=\"__1 _4\"></span>fueron <span class=\"__1 _7\"></span>originalmente reconocidas, <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>rocedi\u00e9ndose <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>su <span class=\"__1 _21\"></span>reversi\u00f3n, <span class=\"__1 _29\"></span>total <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>arcial, <span class=\"__1 _29\"></span>cuando <span class=\"__1 _29\"></span>dich<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>obligaciones <span class=\"__1 _21\"></span>dejan <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>xistir o disminuyen. Al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>ejercicios <span class=\"__1 _17\"> </span>terminados <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>31 <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2<span class=\"__1 _4\"></span>0<span class=\"__1 _4\"></span>24 <span class=\"__1 _17\"> </span><span class=\"ls11\">y <span class=\"__1 _17\"> </span><span class=\"lsa\">202</span></span>3 <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>ncontraban <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>curso distintos <span class=\"__1 _2e\"> </span>procedimientos <span class=\"__1 _16\"> </span>judi<span class=\"__1 _4\"></span>ciales, <span class=\"__1 _2e\"> </span>procesos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>arbitraje <span class=\"__1 _2e\"> </span>y <span class=\"__1 _16\"> </span>recl<span class=\"__1 _4\"></span>amaciones <span class=\"__1 _16\"> </span>entablado<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>contra <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>as entidades <span class=\"__1 _7\"></span>consolidadas <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>origen <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>desarrollo <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>actividades. <span class=\"__1 _4\"></span>Tanto <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>asesores<span class=\"__1 _3\"></span> legales <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>fiscales<span class=\"__1 _4\"></span>, <span class=\"__1 _23\"> </span>internos <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>externos <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _2e\"> </span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _2e\"> </span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>Admini<span class=\"__1 _4\"></span>stradores <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span>tienden <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as provisiones c<span class=\"__1 _3\"></span>onstituidas so<span class=\"__1 _3\"></span>n suficientes <span class=\"__1 _21\"></span>y que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>conclusi\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>estos <span class=\"__1 _3\"></span>procedimientos <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>reclamaciones no <span class=\"__1 _3\"></span>producir\u00e1 <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>efecto <span class=\"__1 _21\"></span>adi<span class=\"__1 _4\"></span>cional <span class=\"__1 _3\"></span>significativo <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>cuentas <span class=\"__1 _3\"></span>anuales <span class=\"__1 _3\"></span>consolidadas <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>ejercicios en<span class=\"__1 _4c\"> </span>los <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>finalicen<span class=\"fs1_1\"> <span class=\"__1 _2e\"> </span></span>y, <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _2e\"> </span>obtenidos <span class=\"__1 _2e\"> </span>permit<span class=\"__1 _4\"></span>en <span class=\"__1 _16\"> </span>ajustar <span class=\"__1 _2e\"> </span>di<span class=\"__1 _4\"></span>chas <span class=\"__1 _16\"> </span>pro<span class=\"__1 _4\"></span>visiones <span class=\"__1 _16\"> </span>en <span class=\"__1 _20\"> </span>base <span class=\"__1 _2e\"> </span>a <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>as opiniones legales recabadas espec\u00edficamente para caso (Nota<span class=\"ls1a\">s <span class=\"lsa\">26</span></span> y <span class=\"lsa\">28<span class=\"ls31\">).</span></span> Por <span class=\"__1 _4\"></span>\u00faltimo<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>contingentes <span class=\"__1 _4\"></span>s\u00f3lo <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>objeto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>gistro <span class=\"__1 _4\"></span>contable <span class=\"__1 _7\"></span>cuando <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>materi<span class=\"__1 _4\"></span>alizaci\u00f3n resulte <span class=\"__1 _4\"></span>pr\u00e1cticamente ci<span class=\"__1 _4\"></span>erta. No <span class=\"__1 _4\"></span>obstante, en<span class=\"__1 _4\"></span> la <span class=\"__1 _4\"></span>medida <span class=\"__1 _4\"></span>en q<span class=\"__1 _4\"></span>ue los <span class=\"__1 _4\"></span>mismos <span class=\"__1 _4\"></span>resultan p<span class=\"__1 _4\"></span>robables, son desglosados en la memoria<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "a) <span class=\"__1 _7\"></span><span class=\"ls0_1\">Provisiones: <span class=\"__1 _4\"></span>saldos <span class=\"__1 _7\"></span>acreedores <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>cubren <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _7\"></span>actuales <span class=\"__1 _4\"></span>derivadas <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>sucesos <span class=\"__1 _7\"></span>pasados, </span>cuya <span class=\"__1 _27\"> </span>can<span class=\"__1 _4\"></span>celaci\u00f3n <span class=\"__1 _43\"> </span>es <span class=\"__1 _27\"> </span>p<span class=\"__1 _4\"></span>robable <span class=\"__1 _43\"> </span>que <span class=\"__1 _43\"> </span>origine <span class=\"__1 _43\"> </span>una <span class=\"__1 _27\"> </span>sal<span class=\"__1 _4\"></span>ida <span class=\"__1 _27\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _27\"> </span>recu<span class=\"__1 _4\"></span>rsos, <span class=\"__1 _27\"> </span>pero<span class=\"__1 _4\"></span> <span class=\"__1 _27\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _27\"> </span>re<span class=\"__1 _4\"></span>sultan indeterminados en cuanto a su importe y/ <span class=\"__1 _3\"></span>o momento de cancelaci\u00f3n.<span class=\"__1 _4c\"> </span>La<span class=\"ls1a\">s </span>cuentas anuales consolid<span class=\"__1 _4\"></span>adas del Grupo recogen todas las pro<span class=\"__1 _4\"></span>visiones con respecto a las cuales se <span class=\"__1 _21\"></span>estima <span class=\"__1 _21\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>robabilidad <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>enga <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>atende<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bligaci\u00f3n <span class=\"__1 _21\"></span>es <span class=\"__1 _21\"></span>mayor <span class=\"__1 _21\"></span>que<span class=\"__1 _7\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>contrario<span class=\"__1 _4\"></span><span class=\"ls1d\">, </span>apoy\u00e1ndose en dicha estimaci\u00f3n en <span class=\"__1 _3\"></span>los asesores internos y externos f<span class=\"__1 _3\"></span>iscales y legales del Grupo, en su caso.<span class=\"__1 _4c\"> </span>Las provisiones (que se cuantifican teniendo en consideraci\u00f3n la mejor informaci\u00f3n disponible sobre las consecuencias del suceso en <span class=\"__1 _3\"></span>el que traen su caus<span class=\"__1 _3\"></span>a y son reestimadas con ocasi\u00f3n de cada <span class=\"__1 _3\"></span>cierre contable) <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>uti<span class=\"__1 _4\"></span>lizan <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>afrontar <span class=\"__1 _7\"></span>las o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _4\"></span>espec\u00edficas <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cuales <span class=\"__1 _4\"></span>fueron <span class=\"__1 _7\"></span>originalmente reconocidas, <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>rocedi\u00e9ndose <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>su <span class=\"__1 _21\"></span>reversi\u00f3n, <span class=\"__1 _29\"></span>total <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>arcial, <span class=\"__1 _29\"></span>cuando <span class=\"__1 _29\"></span>dich<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>obligaciones <span class=\"__1 _21\"></span>dejan <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>xistir o disminuyen. Al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>ejercicios <span class=\"__1 _17\"> </span>terminados <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>31 <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2<span class=\"__1 _4\"></span>0<span class=\"__1 _4\"></span>24 <span class=\"__1 _17\"> </span><span class=\"ls11\">y <span class=\"__1 _17\"> </span><span class=\"lsa\">202</span></span>3 <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>ncontraban <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>curso distintos <span class=\"__1 _2e\"> </span>procedimientos <span class=\"__1 _16\"> </span>judi<span class=\"__1 _4\"></span>ciales, <span class=\"__1 _2e\"> </span>procesos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>arbitraje <span class=\"__1 _2e\"> </span>y <span class=\"__1 _16\"> </span>recl<span class=\"__1 _4\"></span>amaciones <span class=\"__1 _16\"> </span>entablado<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>contra <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>as entidades <span class=\"__1 _7\"></span>consolidadas <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>origen <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>desarrollo <span class=\"__1 _7\"></span>habitual <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _7\"></span>actividades. <span class=\"__1 _4\"></span>Tanto <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>asesores<span class=\"__1 _3\"></span> legales <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>fiscales<span class=\"__1 _4\"></span>, <span class=\"__1 _23\"> </span>internos <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>externos <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _2e\"> </span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _2e\"> </span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>Admini<span class=\"__1 _4\"></span>stradores <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span>tienden <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>as provisiones c<span class=\"__1 _3\"></span>onstituidas so<span class=\"__1 _3\"></span>n suficientes <span class=\"__1 _21\"></span>y que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>conclusi\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>estos <span class=\"__1 _3\"></span>procedimientos <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>reclamaciones no <span class=\"__1 _3\"></span>producir\u00e1 <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>efecto <span class=\"__1 _21\"></span>adi<span class=\"__1 _4\"></span>cional <span class=\"__1 _3\"></span>significativo <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>cuentas <span class=\"__1 _3\"></span>anuales <span class=\"__1 _3\"></span>consolidadas <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>ejercicios en<span class=\"__1 _4c\"> </span>los <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>finalicen<span class=\"fs1_1\"> <span class=\"__1 _2e\"> </span></span>y, <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>resultados <span class=\"__1 _2e\"> </span>obtenidos <span class=\"__1 _2e\"> </span>permit<span class=\"__1 _4\"></span>en <span class=\"__1 _16\"> </span>ajustar <span class=\"__1 _2e\"> </span>di<span class=\"__1 _4\"></span>chas <span class=\"__1 _16\"> </span>pro<span class=\"__1 _4\"></span>visiones <span class=\"__1 _16\"> </span>en <span class=\"__1 _20\"> </span>base <span class=\"__1 _2e\"> </span>a <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>as opiniones legales recabadas espec\u00edficamente para caso (Nota<span class=\"ls1a\">s <span class=\"lsa\">26</span></span> y <span class=\"lsa\">28<span class=\"ls31\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "b)<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>Pasivos <span class=\"__1 _16\"> </span>contingentes: <span class=\"__1 _17\"> </span>obligacione<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>posibles <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span>rgidas <span class=\"__1 _17\"> </span>como <span class=\"__1 _16\"> </span>consecuencia <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>sucesos <span class=\"__1 _17\"> </span>pasado<span class=\"__1 _4\"></span>s, </span>cuya <span class=\"__1 _1f\"></span>materi<span class=\"__1 _4\"></span>alizaci\u00f3n <span class=\"__1 _1f\"></span>futura <span class=\"__1 _1f\"></span>est\u00e1 <span class=\"__1 _17\"> </span>condicionada <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>ocurra, <span class=\"__1 _17\"></span>o <span class=\"__1 _1f\"></span>no, <span class=\"__1 _1f\"></span>uno <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _1f\"></span>eventos <span class=\"__1 _17\"> </span>futuros independientes de la voluntad del Grupo<span class=\"__1 _4\"></span>.<span class=\"__1 _4c\"> </span>Los pasivos contingentes no <span class=\"__1 _3\"></span>se reconocen <span class=\"__1 _3\"></span>en la<span class=\"ls1a\">s </span>cuentas anuales consolidadas, sino que se<span class=\"__1 _3\"></span> informa sobre los mismos, conforme a los requerimientos de la NIC 37. Por <span class=\"__1 _4\"></span>\u00faltimo<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>contingentes <span class=\"__1 _4\"></span>s\u00f3lo <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>objeto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>gistro <span class=\"__1 _4\"></span>contable <span class=\"__1 _7\"></span>cuando <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>materi<span class=\"__1 _4\"></span>alizaci\u00f3n resulte <span class=\"__1 _4\"></span>pr\u00e1cticamente ci<span class=\"__1 _4\"></span>erta. No <span class=\"__1 _4\"></span>obstante, en<span class=\"__1 _4\"></span> la <span class=\"__1 _4\"></span>medida <span class=\"__1 _4\"></span>en q<span class=\"__1 _4\"></span>ue los <span class=\"__1 _4\"></span>mismos <span class=\"__1 _4\"></span>resultan p<span class=\"__1 _4\"></span>robables, son desglosados en la memoria<span class=\"__1 _4c\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "2.20.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Reconocimiento de ingresos </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _28\"> </span><span class=\"ff2_1 fs3_1\">Reconocimiento de ingresos de los contratos de construcci\u00f3n </span></span>Con e<span class=\"__1 _4\"></span>l ob<span class=\"__1 _4\"></span>jeto de <span class=\"__1 _4\"></span>asegurar u<span class=\"__1 _4\"></span>na aplicaci<span class=\"__1 _4\"></span>\u00f3n homog\u00e9nea <span class=\"__1 _4\"></span>en l<span class=\"__1 _4\"></span>as diferen<span class=\"__1 _4\"></span>tes \u00e1reas <span class=\"__1 _4\"></span>de acti<span class=\"__1 _4\"></span>vidad, el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Grupo dispone <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>pol\u00edtica <span class=\"__1 _1f\"></span>com\u00fan <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>conocimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ingresos <span class=\"__1 _1f\"></span>adaptada <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>NI<span class=\"__1 _4\"></span>IF <span class=\"__1 _1f\"></span>15 <span class=\"__1 _1f\"></span>Ingresos <span class=\"__1 _7\"></span>de Actividades <span class=\"__1 _21\"></span>Ordinarias <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>rocedentes <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>Contratos <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>Client<span class=\"__1 _4\"></span>es. <span class=\"__1 _29\"></span>A <span class=\"__1 _29\"></span>continu<span class=\"__1 _4\"></span>aci\u00f3n, <span class=\"__1 _29\"></span>se <span class=\"__1 _29\"></span>det<span class=\"__1 _4\"></span>allan <span class=\"__1 _29\"></span>los <span class=\"__1 _21\"></span>criterios seguidos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _29\"></span>pol<span class=\"__1 _4\"></span>\u00edtica, <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>afectan <span class=\"__1 _21\"></span>fundamentalmente <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>acti<span class=\"__1 _4\"></span>vidades <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Ene<span class=\"__1 _4\"></span>rg\u00eda <span class=\"__1 _29\"></span>Conven<span class=\"__1 _4\"></span>cional, Plantas Industriales, Servicios Especializado<span class=\"__1 _4\"></span>s, Energ\u00edas Renovables y Sistemas Inteligentes El <span class=\"__1 _7\"></span>primer <span class=\"__1 _7\"></span>lugar <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>efectos <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>reconocimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _7\"></span>es <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>identificaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>las obligaciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>desempe\u00f1o <span class=\"__1 _1f\"></span>dentro <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>mismo<span class=\"__1 _4\"></span>s. <span class=\"__1 _7\"></span>El <span class=\"__1 _1f\"></span>n\u00fa<span class=\"__1 _4\"></span>mero <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>obli<span class=\"__1 _4\"></span>gaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>desempe\u00f1o <span class=\"__1 _1f\"></span>que tiene un contrato depender\u00e1 del tipo de contrato y <span class=\"__1 _3\"></span>actividad.<span class=\"__1 _4\"></span> En general, <span class=\"__1 _3\"></span>las obligaciones <span class=\"__1 _3\"></span>de desempe\u00f1o <span class=\"__1 _3\"></span>en las <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>stintas ramas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>activad del Grupo se sa<span class=\"__1 _3\"></span>tisfacen<span class=\"__1 _3\"></span> a <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>largo<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>del <span class=\"__1 _23\"> </span>tie<span class=\"__1 _4\"></span>mpo <span class=\"__1 _2e\"> </span>y <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>momento <span class=\"__1 _23\"> </span>determinado, <span class=\"__1 _2e\"> </span>ya <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>cli<span class=\"__1 _4\"></span>ente <span class=\"__1 _2e\"> </span>recibe <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>consume simult\u00e1neamente <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>beneficios aport<span class=\"__1 _4\"></span>ados por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desempe\u00f1o de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>entidad <span class=\"__1 _4\"></span>a medi<span class=\"__1 _4\"></span>da que <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>servicio se presta. Respecto al <span class=\"__1 _3\"></span>criterio de rec<span class=\"__1 _3\"></span>onocimiento de <span class=\"__1 _3\"></span>ingresos a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o largo <span class=\"__1 _3\"></span>del tiempo <span class=\"__1 _3\"></span>(forma <span class=\"__1 _3\"></span>de med<span class=\"__1 _3\"></span>ir el progres<span class=\"__1 _3\"></span>o de u<span class=\"__1 _4\"></span>na obligaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>desempe\u00f1o), <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>aplica m\u00e9todo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>recursos (input <span class=\"__1 _4\"></span>method) <span class=\"__1 _4\"></span>denominado \u201cgrado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>avance <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>stes\u201d. <span class=\"__1 _4\"></span>Conforme <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>este <span class=\"__1 _4\"></span>m\u00e9<span class=\"__1 _4\"></span>todo, <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>entidad <span class=\"__1 _4\"></span>reconocer\u00e1 <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _4\"></span>basados en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>avance <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>costes <span class=\"__1 _16\"> </span>respecto <span class=\"__1 _16\"> </span>al <span class=\"__1 _16\"> </span>total <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>coste<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>pre<span class=\"__1 _4\"></span>vistos <span class=\"__1 _17\"> </span>para <span class=\"__1 _16\"> </span>terminar <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>trabajos, teniendo <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>m\u00e1rgen<span class=\"__1 _4\"></span>es <span class=\"__1 _23\"> </span>esperados <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>todo<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>proyecto <span class=\"__1 _23\"> </span>seg\u00fan<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>el <span class=\"__1 _2e\"> </span>\u00fa<span class=\"__1 _4\"></span>ltimo <span class=\"__1 _23\"> </span>presupuesto actualizado.  Este m\u00e9todo co<span class=\"__1 _3\"></span>nlleva medir <span class=\"__1 _3\"></span>la proporci\u00f3n de <span class=\"__1 _3\"></span>los c<span class=\"__1 _3\"></span>ostes soportados por <span class=\"__1 _3\"></span>el trabaj<span class=\"__1 _3\"></span>o terminado h<span class=\"__1 _4\"></span>asta <span class=\"__1 _3\"></span>la fecha respecto <span class=\"__1 _3\"></span>al total de <span class=\"__1 _3\"></span>los costes <span class=\"__1 _3\"></span>previstos y <span class=\"__1 _3\"></span>reconocer ingresos de <span class=\"__1 _3\"></span>forma pro<span class=\"__1 _3\"></span>porcional al total <span class=\"__1 _3\"></span>de ingresos <span class=\"__1 _7\"></span>esperados. <span class=\"__1 _7\"></span>En <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>mismo, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>ica <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>porce<span class=\"__1 _3\"></span>ntaje <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>stes <span class=\"__1 _7\"></span>incurridos <span class=\"__1 _7\"></span>respecto <span class=\"__1 _7\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>total <span class=\"__1 _7\"></span>de costes <span class=\"__1 _1f\"></span>estimados <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>determinar <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>reconoci<span class=\"__1 _4\"></span>miento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ingresos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>funci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>margen <span class=\"__1 _1f\"></span>estimado para toda la vida del contrato<span class=\"__1 _4c\"> </span>.  Residualmente, cuando e<span class=\"__1 _3\"></span>l resultado d<span class=\"__1 _3\"></span>e un co<span class=\"__1 _3\"></span>ntrato n<span class=\"__1 _3\"></span>o puede <span class=\"__1 _3\"></span>estimarse de f<span class=\"__1 _3\"></span>orma f<span class=\"__1 _3\"></span>iable, los ingresos del contrato se reconocen s\u00f3lo h<span class=\"__1 _4\"></span>asta el l\u00edmite de los costes del contrato incurridos que sea probable que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>recuperar\u00e1n. <span class=\"__1 _1f\"></span>A <span class=\"__1 _7\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>diciembre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>2023 <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>considerado <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ninguno <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>los proyectos que el resultado no pueda ser estimado de f<span class=\"__1 _3\"></span>orma fiable.<span class=\"__1 _4\"></span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff2_1 fs3_1\">Reconocimiento de ingresos procedentes de modificaciones, reclamaciones y disputas<span class=\"__1 _4\"></span><span class=\"ff3_1\"> </span></span></span>Se entiende p<span class=\"__1 _4\"></span>or modificaciones, los cambios <span class=\"__1 _4\"></span>en el alcance de<span class=\"__1 _4\"></span>l trabajo distintos de l<span class=\"__1 _4\"></span>os contemplados en <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>contrato <span class=\"__1 _16\"> </span>original, <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>puede <span class=\"__1 _16\"> </span>llevar <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _16\"> </span>modificaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _17\"> </span>vinculados <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>dicho contrato. <span class=\"__1 _7\"></span>Las <span class=\"__1 _4\"></span>modificaciones <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>contrato <span class=\"__1 _7\"></span>inicial <span class=\"__1 _7\"></span>req<span class=\"__1 _3\"></span>uieren <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>aprobaci\u00f3n <span class=\"__1 _4\"></span>t\u00e9cnica <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>econ<span class=\"__1 _4\"></span>\u00f3mica <span class=\"__1 _4\"></span>por parte <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>cliente <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>permita <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>partir <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ese <span class=\"__1 _7\"></span>momento <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>emisi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cert<span class=\"__1 _4\"></span>ificaciones <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>cobro<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de esos <span class=\"__1 _1f\"></span>trabajos <span class=\"__1 _1f\"></span>adicionales. <span class=\"__1 _1f\"></span>El <span class=\"__1 _7\"></span>crit<span class=\"__1 _4\"></span>erio <span class=\"__1 _1f\"></span>seguido <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>es <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>reconocer <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>stos trabajos <span class=\"__1 _4\"></span>adi<span class=\"__1 _4\"></span>cionales <span class=\"__1 _4\"></span>hasta <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>exista <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>aprobaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>mismos <span class=\"__1 _7\"></span>por p<span class=\"__1 _4\"></span>arte <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>cli<span class=\"__1 _4\"></span>ente. <span class=\"__1 _4\"></span>En <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso de <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>trabajos <span class=\"__1 _7\"></span>est\u00e9n <span class=\"__1 _1f\"></span>aprobados <span class=\"__1 _1f\"></span>pero <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>valoraci\u00f3n <span class=\"__1 _1f\"></span>est\u00e9 <span class=\"__1 _1f\"></span>pendiente, <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>aplica <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>requisito <span class=\"__1 _1f\"></span>que posteriormente se <span class=\"__1 _4\"></span>menciona <span class=\"__1 _4\"></span>para el<span class=\"__1 _4\"></span> caso <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>\u201ccontraprestaci\u00f3n <span class=\"__1 _4\"></span>variable\u201d, regi<span class=\"__1 _4\"></span>st<span class=\"__1 _4\"></span><span class=\"ff2_1\">rando <span class=\"__1 _4\"></span>aquel i<span class=\"__1 _4\"></span>mporte </span>sobre el <span class=\"__1 _4\"></span>que sea al<span class=\"__1 _4\"></span>tamente probable <span class=\"__1 _4\"></span>que no se <span class=\"__1 _4\"></span>va a <span class=\"__1 _4\"></span>producir u<span class=\"__1 _4\"></span>na reversi\u00f3n si<span class=\"__1 _4\"></span>gnificativa. Los costes asociados <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>est<span class=\"__1 _4\"></span>as <span class=\"__1 _20\"> </span>unidades <span class=\"__1 _20\"> </span>ejecutadas <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>servi<span class=\"__1 _4\"></span>cios <span class=\"__1 _23\"> </span>se <span class=\"__1 _1a\"> </span>reconocer\u00e1n <span class=\"__1 _20\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>momento <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>se produzcan, independientemente de que haya sido aprobada o no la modificaci\u00f3n.<span class=\"__1 _4c\"> </span>Si <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>modificaci\u00f3n <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>contrato <span class=\"__1 _1f\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>contabiliza <span class=\"__1 _7\"></span>como <span class=\"__1 _1f\"></span>contrato <span class=\"__1 _7\"></span>separado <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>conformidad <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>el p\u00e1rrafo <span class=\"__1 _3\"></span>20 de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>NIIF <span class=\"__1 _3\"></span>15, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>entidad co<span class=\"__1 _3\"></span>ntabilizar\u00e1 <span class=\"__1 _3\"></span>los bienes <span class=\"__1 _21\"></span>o servicios <span class=\"__1 _3\"></span>prometidos <span class=\"__1 _3\"></span>que todav\u00eda <span class=\"__1 _21\"></span>no se hayan <span class=\"__1 _20\"> </span>transferido <span class=\"__1 _1a\"> </span>en <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>fecha <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _20\"> </span>modificaci\u00f3n <span class=\"__1 _20\"> </span>(es <span class=\"__1 _1a\"> </span>decir, <span class=\"__1 _1a\"> </span>los <span class=\"__1 _20\"> </span>bienes <span class=\"__1 _1a\"> </span>o <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _20\"> </span>prometidos pendientes) en la forma de entre las siguientes que sea de aplicaci\u00f3n:  (a)<span class=\"ff4 ls0_1\">  <span class=\"ff2_1\">La <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span>tidad <span class=\"__1 _17\"> </span>contabili<span class=\"__1 _4\"></span>zar\u00e1 <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>modi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _17\"> </span>del <span class=\"__1 _16\"> </span>contrato <span class=\"__1 _17\"> </span>como <span class=\"__1 _16\"> </span>si <span class=\"__1 _17\"> </span>fuera <span class=\"__1 _16\"> </span>una <span class=\"__1 _16\"> </span>rescisi\u00f3n <span class=\"__1 _16\"> </span>del </span></span>contrato vigente y la creaci\u00f3n de un nuevo contrato, si los bienes <span class=\"__1 _3\"></span>o servicios pendientes se diferencian <span class=\"__1 _4\"></span>de los bienes o servici<span class=\"__1 _4\"></span>os transferidos en la fecha <span class=\"__1 _4\"></span>de la modifi<span class=\"__1 _4\"></span>ca<span class=\"__1 _4\"></span>ci\u00f3n o con anterioridad. <span class=\"__1 _17\"> </span>El <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>contraprestaci\u00f3n <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>asignar\u00e1 <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"></span>obligaciones <span class=\"__1 _1f\"></span>de ejecuci\u00f3n <span class=\"__1 _7\"></span>pendientes <span class=\"__1 _1f\"></span>ser\u00e1 <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>suma <span class=\"__1 _7\"></span>de: <span class=\"__1 _7\"></span>(i<span class=\"__1 _4\"></span>) <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>cont<span class=\"__1 _4\"></span>raprestaci\u00f3n <span class=\"__1 _7\"></span>prometida <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>cliente (incluidos <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>ya <span class=\"__1 _7\"></span>recibidos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>este) <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>haya <span class=\"__1 _7\"></span>incl<span class=\"__1 _4\"></span>uido <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>estimaci\u00f3n <span class=\"__1 _7\"></span>del precio <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>transacci\u00f3n <span class=\"__1 _4\"></span>y qu<span class=\"__1 _4\"></span>e no <span class=\"__1 _4\"></span>se h<span class=\"__1 _4\"></span>aya recono<span class=\"__1 _4\"></span>cido como <span class=\"__1 _4\"></span>ingresos o<span class=\"__1 _4\"></span>rdinarios, y (ii<span class=\"__1 _4\"></span>) la<span class=\"__1 _4\"></span> contraprestaci\u00f3n prometida en el marco de la modificaci\u00f3n del contrato. <span class=\"ff3_1\"> </span>(b)<span class=\"ff4\">  </span>La entidad <span class=\"__1 _4\"></span>contabilizar\u00e1 la <span class=\"__1 _4\"></span>modificaci\u00f3n<span class=\"__1 _4\"></span> del <span class=\"__1 _4\"></span>contrato como <span class=\"__1 _4\"></span>si formara <span class=\"__1 _4\"></span>parte d<span class=\"__1 _4\"></span>el contrato vigente <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>bienes <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>servicios <span class=\"__1 _21\"></span>pendientes <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>est\u00e1n <span class=\"__1 _21\"></span>diferenciados <span class=\"__1 _3\"></span>y, <span class=\"__1 _29\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>lo <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>anto, <span class=\"__1 _29\"></span>forman parte <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>\u00fa<span class=\"__1 _4\"></span>nica <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bligaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ejecuci\u00f3n <span class=\"__1 _21\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ueda <span class=\"__1 _29\"></span>parci<span class=\"__1 _4\"></span>almente <span class=\"__1 _29\"></span>sat<span class=\"__1 _4\"></span>isfech<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>fecha de l<span class=\"__1 _4\"></span>a modi<span class=\"__1 _4\"></span>ficaci\u00f3n. El <span class=\"__1 _4\"></span>efecto<span class=\"__1 _4\"></span> que<span class=\"__1 _4\"></span> la <span class=\"__1 _4\"></span>modificaci<span class=\"__1 _4\"></span>\u00f3n del <span class=\"__1 _4\"></span>contrato <span class=\"__1 _4\"></span>tiene so<span class=\"__1 _4\"></span>bre el<span class=\"__1 _4\"></span> preci<span class=\"__1 _4\"></span>o de <span class=\"__1 _4\"></span>la transacci\u00f3n, <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>medici\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>entidad <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>gresi\u00f3n <span class=\"__1 _7\"></span>hacia <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>mplimiento completo <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>cuci\u00f3n, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>reconocer\u00e1 <span class=\"__1 _7\"></span>como <span class=\"__1 _1f\"></span>un <span class=\"__1 _7\"></span>aj<span class=\"__1 _4\"></span>ust<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>gresos ordinarios <span class=\"__1 _22\"> </span>(como <span class=\"__1 _2d\"> </span>incremento <span class=\"__1 _22\"> </span>o <span class=\"__1 _22\"> </span>reducci\u00f3n <span class=\"__1 _22\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _22\"> </span>dichos <span class=\"__1 _22\"> </span>i<span class=\"__1 _4\"></span>ngresos) <span class=\"__1 _22\"> </span>en <span class=\"__1 _22\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>la modificaci\u00f3n <span class=\"__1 _2e\"> </span>(es <span class=\"__1 _2e\"> </span>decir, <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>ajuste<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>ingresos <span class=\"__1 _2e\"> </span>ordinarios <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>hace <span class=\"__1 _2e\"> </span>sobre <span class=\"__1 _2e\"> </span>una <span class=\"__1 _2e\"> </span>base acumulada).  (c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _45\"> </span><span class=\"ff2_1\">Si los bienes o servicios pendientes son una combinaci\u00f3n de lo indicado en las letras (a) </span></span>y <span class=\"__1 _7\"></span>(b), <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>entidad <span class=\"__1 _1f\"></span>contabilizar\u00e1 <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>efectos <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _17\"> </span>modificaci\u00f3n <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>obligaciones <span class=\"__1 _1f\"></span>de ejecuci\u00f3n <span class=\"__1 _33\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _33\"> </span>satisfechas <span class=\"__1 _33\"> </span>del <span class=\"__1 _33\"> </span>co<span class=\"__1 _4\"></span>ntrato <span class=\"__1 _33\"> </span>modificado <span class=\"__1 _33\"> </span>(incluidas <span class=\"__1 _18\"> </span>las <span class=\"__1 _33\"> </span>no <span class=\"__1 _18\"> </span>satisfechas parcialmente) de manera coherente con los objetivos de este p\u00e1rrafo.<span class=\"ff3_1\"> </span>Una <span class=\"__1 _1f\"></span>recl<span class=\"__1 _4\"></span>amaci\u00f3n <span class=\"__1 _1f\"></span>es <span class=\"__1 _17\"> </span>una <span class=\"__1 _1f\"></span>soli<span class=\"__1 _4\"></span>citud <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>pago <span class=\"__1 _1f\"></span>o <span class=\"__1 _17\"> </span>compensaci\u00f3n <span class=\"__1 _1f\"></span>al <span class=\"__1 _17\"> </span>cliente <span class=\"__1 _1f\"></span>(por <span class=\"__1 _17\"> </span>ejemplo, <span class=\"__1 _1f\"></span>supuestos <span class=\"__1 _17\"> </span>de compensaci\u00f3n, <span class=\"__1 _1a\"> </span>reembolso <span class=\"__1 _1a\"> </span>de  costes, <span class=\"__1 _20\"> </span>revisi\u00f3n  de <span class=\"__1 _20\"> </span>infl<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _1a\"> </span>legalmente <span class=\"__1 _1a\"> </span>obligatoria)  sujeta <span class=\"__1 _20\"> </span>a  u<span class=\"__1 _3\"></span>n procedimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>solicitud <span class=\"__1 _7\"></span>di<span class=\"__1 _4\"></span>rectamente <span class=\"__1 _7\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>cliente. <span class=\"__1 _7\"></span>El <span class=\"__1 _1f\"></span>crit<span class=\"__1 _4\"></span>erio <span class=\"__1 _1f\"></span>segui<span class=\"__1 _4\"></span>do <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>respecto <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>las reclamaciones <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>aplicar <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>mencionado<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>anteriormente <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>caso <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>modificaci<span class=\"__1 _4\"></span>ones, <span class=\"__1 _21\"></span>cuando <span class=\"__1 _3\"></span>dichas<span class=\"__1 _3\"></span> reclamaciones <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>est\u00e9n <span class=\"__1 _21\"></span>amparadas <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>contrato, <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>contraprestaci\u00f3n <span class=\"__1 _21\"></span>variable, <span class=\"__1 _29\"></span>cuan<span class=\"__1 _4\"></span>do <span class=\"__1 _29\"></span>las <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>smas est\u00e9n amparadas en el contrato, pero sea necesaria su cuantificaci\u00f3n.<span class=\"__1 _4c\"> </span>Al <span class=\"__1 _3\"></span>evaluar si <span class=\"__1 _21\"></span>es altamente <span class=\"__1 _21\"></span>probable que <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ocu<span class=\"__1 _4\"></span>rra <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _3\"></span>reversi\u00f3n <span class=\"__1 _3\"></span>significativa <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>ingresos ordinarios <span class=\"__1 _1f\"></span>acumulados <span class=\"__1 _1f\"></span>reconocido, <span class=\"__1 _1f\"></span>cuando, <span class=\"__1 _1f\"></span>posteriormente, <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>resuel<span class=\"__1 _4\"></span>va <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>incertidumbre <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _1f\"></span>la contraprestaci\u00f3n variable, la e<span class=\"__1 _4\"></span>ntidad tendr\u00e1 en cuenta tan<span class=\"__1 _4\"></span>to l<span class=\"__1 _4\"></span>a probabilidad como la <span class=\"__1 _4\"></span>magnitud de la reversi\u00f3n de <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _3\"></span>ordinarios. <span class=\"__1 _3\"></span>Los <span class=\"__1 _3\"></span>factores que <span class=\"__1 _3\"></span>podr\u00edan <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ncrementar <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>probabilidad o <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>magnitud de u<span class=\"__1 _4\"></span>na reversi<span class=\"__1 _4\"></span>\u00f3n d<span class=\"__1 _4\"></span>e ingresos <span class=\"__1 _4\"></span>ordinarios <span class=\"__1 _4\"></span>incluyen, <span class=\"__1 _4\"></span>sin <span class=\"__1 _4\"></span>limitarse <span class=\"__1 _4\"></span>a el<span class=\"__1 _4\"></span>los, cu<span class=\"__1 _4\"></span>alquiera de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>sigu<span class=\"__1 _4\"></span>ientes: (a) <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>contraprestaci\u00f3n <span class=\"__1 _7\"></span>sea <span class=\"__1 _4\"></span>mu<span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>sensible <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>factores <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>entidad <span class=\"__1 _7\"></span>no tenga <span class=\"__1 _4\"></span>ni<span class=\"__1 _4\"></span>nguna <span class=\"__1 _4\"></span>influencia; <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>stos <span class=\"__1 _4\"></span>factores <span class=\"__1 _7\"></span>pueden <span class=\"__1 _4\"></span>incluir <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>volatilidad <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>me<span class=\"__1 _4\"></span>rcado, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>juicio <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>las acciones <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>tercero<span class=\"__1 _4\"></span>s, <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>condiciones <span class=\"__1 _17\"> </span>climatol\u00f3gicas <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>un <span class=\"__1 _1f\"></span>al<span class=\"__1 _4\"></span>to <span class=\"__1 _1f\"></span>ri<span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>sgo <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>obsolescen<span class=\"__1 _4\"></span>cia <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>bien <span class=\"__1 _1f\"></span>o servicio <span class=\"__1 _21\"></span>prometido; <span class=\"__1 _21\"></span>(b) <span class=\"__1 _21\"></span>que <span class=\"__1 _29\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>espe<span class=\"__1 _4\"></span>re <span class=\"__1 _29\"></span>que <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>incertidumbre <span class=\"__1 _21\"></span>sobre <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>contraprestaci\u00f3n se <span class=\"__1 _2e\"> </span>resu<span class=\"__1 _4\"></span>elva <span class=\"__1 _2e\"> </span>durante <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _2e\"> </span>largo <span class=\"__1 _23\"> </span>per\u00edodo <span class=\"__1 _23\"> </span>de <span class=\"__1 _2e\"> </span>tiempo; <span class=\"__1 _23\"> </span>(c) <span class=\"__1 _2e\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _2e\"> </span>experiencia <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>entidad <span class=\"__1 _2e\"> </span>(u<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>otra evidencia) <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>tipos <span class=\"__1 _4\"></span>similares <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>contratos <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>limitada, <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>esa <span class=\"__1 _4\"></span>experiencia <span class=\"__1 _4\"></span>(u <span class=\"__1 _4\"></span>otra evi<span class=\"__1 _4\"></span>dencia) tenga un <span class=\"__1 _4\"></span>valor predictivo <span class=\"__1 _4\"></span>limitado; (d) <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>pr\u00e1ctica habitual <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>entidad ofrecer <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>amplio ran<span class=\"__1 _4\"></span>go de reducciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>preci<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cambiar <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>diciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>pago <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>contratos <span class=\"__1 _4\"></span>simil<span class=\"__1 _4\"></span>ares <span class=\"__1 _4\"></span>en <span class=\"__1 _1f\"></span>circunstancias parecidas; <span class=\"__1 _22\"> </span>(e) <span class=\"__1 _2d\"> </span>que <span class=\"__1 _22\"> </span>el <span class=\"__1 _2d\"> </span>contrato <span class=\"__1 _22\"> </span>tenga <span class=\"__1 _22\"> </span>un <span class=\"__1 _2d\"> </span>gran <span class=\"__1 _22\"> </span>n\u00famero <span class=\"__1 _22\"> </span>y <span class=\"__1 _2d\"> </span>un <span class=\"__1 _22\"> </span>amplio<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>rango <span class=\"__1 _2d\"> </span>de <span class=\"__1 _22\"> </span>importes <span class=\"__1 _22\"> </span>de contraprestaci\u00f3n posibles. Al <span class=\"__1 _3\"></span>final de <span class=\"__1 _3\"></span>cada <span class=\"__1 _21\"></span>eje<span class=\"__1 _4\"></span>rcicio, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>entidad act<span class=\"__1 _3\"></span>ualizar\u00e1 <span class=\"__1 _3\"></span>los pr<span class=\"__1 _3\"></span>ecios d<span class=\"__1 _3\"></span>e la <span class=\"__1 _21\"></span>transacci\u00f3n estimados <span class=\"__1 _21\"></span>(actu<span class=\"__1 _4\"></span>alizando tambi\u00e9n <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>evaluaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>cuanto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>mitaci\u00f3n <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>estimaci\u00f3<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>raprestaci\u00f3n <span class=\"__1 _29\"></span>variabl<span class=\"__1 _4\"></span>e)<span class=\"__1 _4c\"> </span>para <span class=\"__1 _4\"></span>representar <span class=\"__1 _7\"></span>fielmente <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>circun<span class=\"__1 _4\"></span>stancias <span class=\"__1 _4\"></span>existentes <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>final <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>cambios <span class=\"__1 _4\"></span>en las circunstancias en el transcurso de este. Una <span class=\"__1 _4\"></span>disputa <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>sultado <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>inconformidad <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>rechazo <span class=\"__1 _4\"></span>tras <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>reclamaci\u00f3n <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cliente <span class=\"__1 _4\"></span>bajo <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l amparo del contrato, cuya <span class=\"__1 _3\"></span>resoluci\u00f3n est\u00e1 pendiente de procedimie<span class=\"__1 _3\"></span>nto directamente con el cliente <span class=\"__1 _3\"></span>o de u<span class=\"__1 _4\"></span>n pro<span class=\"__1 _4\"></span>cedimiento ju<span class=\"__1 _4\"></span>dicial o <span class=\"__1 _4\"></span>arbitral. <span class=\"__1 _4\"></span>Conforme <span class=\"__1 _4\"></span>a lo<span class=\"__1 _4\"></span>s cr<span class=\"__1 _4\"></span>it<span class=\"__1 _4\"></span>erios segu<span class=\"__1 _4\"></span>idos por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo<span class=\"__1 _4\"></span>, los <span class=\"__1 _4\"></span>ingresos relacionados <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>disputas <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>cuestione <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>exigibili<span class=\"__1 _4\"></span>dad <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>cantidad <span class=\"__1 _17\"> </span>reclamada <span class=\"__1 _17\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>se reconocer\u00e1n, <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>gresos reco<span class=\"__1 _4\"></span>nocidos <span class=\"__1 _4\"></span>anteriormente <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>cancel<span class=\"__1 _4\"></span>ar\u00e1n, <span class=\"__1 _4\"></span>ya qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>disput<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>demuestra la ausencia <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>aprobaci\u00f3n por <span class=\"__1 _3\"></span>el cliente <span class=\"__1 _3\"></span>del trabajo <span class=\"__1 _3\"></span>terminado. <span class=\"__1 _3\"></span>En <span class=\"__1 _3\"></span>el caso <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>que el <span class=\"__1 _3\"></span>cliente<span class=\"__1 _4\"></span> cuestione<span class=\"__1 _3\"></span> el valor de <span class=\"__1 _3\"></span>los trabajos rea<span class=\"__1 _3\"></span>lizados, el reconocimiento <span class=\"__1 _3\"></span>de<span class=\"__1 _4\"></span> ingresos se <span class=\"__1 _3\"></span>basar\u00e1 en <span class=\"__1 _3\"></span>el criterio aplicado en<span class=\"__1 _3\"></span> aquellos supuestos <span class=\"__1 _3\"></span>de <span class=\"ff8\">\u201ccontraprestaci\u00f3n v<span class=\"__1 _3\"></span>ariable\u201d comentado <span class=\"ff2_1\">anteriormente. S<span class=\"__1 _3\"></span>\u00f3lo en aq<span class=\"__1 _3\"></span>uellos casos<span class=\"__1 _3\"></span> </span></span>en <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>exista <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>informe <span class=\"__1 _1f\"></span>legal<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>externo <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>confirme <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>rechos <span class=\"__1 _1f\"></span>objeto <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>disputa <span class=\"__1 _1f\"></span>son claramente <span class=\"__1 _21\"></span>exigibles <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>lo <span class=\"__1 _21\"></span>tanto <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>recuperar\u00e1n <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>menos <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>costes <span class=\"__1 _21\"></span>directamente <span class=\"__1 _21\"></span>relacionados con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>servicio <span class=\"__1 _7\"></span>relacionado <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>misma, <span class=\"__1 _4\"></span>podr\u00e1 <span class=\"__1 _7\"></span>reconocerse <span class=\"__1 _4\"></span>ingr<span class=\"__1 _4\"></span>eso<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>hasta <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>l\u00edmit<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>soportados. <span class=\"__1 _4\"></span>Asimi<span class=\"__1 _4\"></span>smo, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reconocen <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>existe <span class=\"__1 _4\"></span>laudo <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>sentencia <span class=\"__1 _4\"></span>firme <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>reconocimiento del <span class=\"__1 _4\"></span>derecho, <span class=\"__1 _4\"></span>aunque <span class=\"__1 _4\"></span>se encue<span class=\"__1 _4\"></span>ntre <span class=\"__1 _4\"></span>en p<span class=\"__1 _4\"></span>roceso de <span class=\"__1 _4\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>existen <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>menos <span class=\"__1 _4\"></span>ya do<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>sentencias que <span class=\"__1 _20\"> </span>reconocen <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>importe, <span class=\"__1 _20\"> </span>aun<span class=\"__1 _4\"></span>que <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>misma <span class=\"__1 _20\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _20\"> </span>sea <span class=\"__1 _20\"> </span>a\u00fan <span class=\"__1 _20\"> </span>fi<span class=\"__1 _4\"></span>rme <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>si<span class=\"__1 _4\"></span>tuaci\u00f3n <span class=\"__1 _20\"> </span>procesal<span class=\"__1 _4\"></span>, <span class=\"__1 _20\"> </span>por entenderse <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>situaci\u00f3n <span class=\"__1 _17\"> </span>ameri<span class=\"__1 _4\"></span>ta <span class=\"__1 _17\"> </span>para <span class=\"__1 _16\"> </span>tener <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>con<span class=\"__1 _4\"></span>sideraci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>altamente <span class=\"__1 _17\"> </span>pro<span class=\"__1 _4\"></span>bable <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _17\"> </span>su reconocimiento. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1 fs3_1\">Obra ejecutada pendiente de certificar / Obra certificada por <span class=\"__1 _4\"></span>anticipado </span></span>A diferencia <span class=\"__1 _4\"></span>del reconocimiento d<span class=\"__1 _4\"></span>e los i<span class=\"__1 _4\"></span>ngresos, las cantidades <span class=\"__1 _4\"></span>facturadas al clien<span class=\"__1 _4\"></span>te se basan en<span class=\"__1 _4\"></span> los diferentes <span class=\"__1 _17\"> </span>hitos <span class=\"__1 _16\"> </span>establecidos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _17\"> </span>contrato <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>al <span class=\"__1 _16\"> </span>reconocimiento <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>sobre <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>mismos <span class=\"__1 _16\"> </span>presta <span class=\"__1 _17\"> </span>el cliente, <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>reali<span class=\"__1 _4\"></span>za <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>documento <span class=\"__1 _7\"></span>contract<span class=\"__1 _4\"></span>ual <span class=\"__1 _1f\"></span>denominado <span class=\"__1 _7\"></span>certificaci\u00f3n <span class=\"__1 _7\"></span>u <span class=\"__1 _7\"></span>orden <span class=\"__1 _7\"></span>de trabajo. De <span class=\"__1 _4\"></span>esta forma, las cant<span class=\"__1 _4\"></span>idades reconocidas como <span class=\"__1 _4\"></span>ingresos en un <span class=\"__1 _4\"></span>ejercicio no tienen<span class=\"__1 _4\"></span> por qu\u00e9 coincidir con las cantidades facturadas o cert<span class=\"__1 _4\"></span>ificadas por el cliente. En aquel<span class=\"__1 _4\"></span>los contratos en los que los ingresos reconocidos <span class=\"__1 _3\"></span>son superiores <span class=\"__1 _3\"></span>al volumen <span class=\"__1 _3\"></span>facturado o <span class=\"__1 _3\"></span>certificado, la <span class=\"__1 _3\"></span>diferencia se <span class=\"__1 _3\"></span>reconoce en <span class=\"__1 _4\"></span>una cuenta <span class=\"__1 _4\"></span>de acti<span class=\"__1 _4\"></span>vo denominada \u201cObra <span class=\"__1 _4\"></span>ejecutada pen<span class=\"__1 _4\"></span>diente de <span class=\"__1 _4\"></span>certificar\u201d <span class=\"__1 _4\"></span>(siendo un <span class=\"__1 _4\"></span>activo del contrato) <span class=\"__1 _17\"> </span>dentro <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>ep\u00edgrafe <span class=\"__1 _17\"> </span>\u201c<span class=\"ff2_1\">Deudores <span class=\"__1 _17\"> </span>comerciales <span class=\"__1 _17\"></span>y <span class=\"__1 _1f\"></span>otras <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>cobrar</span>\u201d, <span class=\"__1 _17\"></span>mientras <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>en aquellos <span class=\"__1 _1a\"> </span>contratos <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>los <span class=\"__1 _20\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>los <span class=\"__1 _1a\"> </span>ingresos <span class=\"__1 _1a\"> </span>reconocidos <span class=\"__1 _20\"> </span>son <span class=\"__1 _1a\"> </span>inferiores <span class=\"__1 _20\"> </span>al  v<span class=\"__1 _3\"></span>olumen <span class=\"__1 _1a\"> </span>facturado <span class=\"__1 _20\"> </span>o certificado <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>cliente, <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>diferencia <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>reconoce <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _7\"></span>de pasi<span class=\"__1 _4\"></span>vo <span class=\"__1 _4\"></span>denominada <span class=\"__1 _4\"></span>\u201c<span class=\"__1 _4\"></span><span class=\"ff2_1\">Anticipo<span class=\"__1 _4\"></span>s<span class=\"__1 _4c\"> </span></span>recibidos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>trabajo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>contratos<span class=\"__1 _4\"></span><span class=\"ff8\">\u201d (si<span class=\"__1 _4\"></span>endo <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>pasivo <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>contrato) <span class=\"__1 _4\"></span>dentro <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>\u201cAcreedores </span>comerciales <span class=\"ff8\">y otras cuentas a pagar\u201d.<span class=\"__1 _4c\"> </span></span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff2_1 fs3_1\">Provisiones por p\u00e9rdidas presupuestadas </span></span>Estas <span class=\"__1 _17\"></span>provisiones <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>reconocen <span class=\"__1 _1f\"></span>tan <span class=\"__1 _17\"> </span>pronto <span class=\"__1 _17\"></span>como <span class=\"__1 _1f\"></span>sea <span class=\"__1 _17\"> </span>evidente <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>gastos <span class=\"__1 _1f\"></span>to<span class=\"__1 _4\"></span>tales <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>revistos <span class=\"__1 _1f\"></span>a incurrir <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>contrato <span class=\"__1 _4\"></span>exced<span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>ingresos <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>revistos <span class=\"__1 _4\"></span>totales <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>mismo. <span class=\"__1 _7\"></span>A <span class=\"__1 _4\"></span>efecto<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>determinar, en <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>caso, <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>cuant\u00eda <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>provisi\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>aplica <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>crite<span class=\"__1 _4\"></span>rio <span class=\"__1 _7\"></span>establecido <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>NIC <span class=\"__1 _7\"></span>37<span class=\"__1 _7\"></span> <span class=\"__1 _7\"></span>(p\u00e1rrafos <span class=\"__1 _7\"></span>66 <span class=\"__1 _7\"></span>y siguientes), <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>esta <span class=\"__1 _1f\"></span>forma <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>incluyen<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>dentro <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>estimaci\u00f3n <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>presupuesto <span class=\"__1 _7\"></span>total <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>contrato aquellos <span class=\"__1 _4\"></span>ingreso<span class=\"__1 _4\"></span>s p<span class=\"__1 _4\"></span>revistos <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>considera<span class=\"__1 _3\"></span>n <span class=\"__1 _4\"></span>probables. <span class=\"__1 _4\"></span>Este<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>criterio <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>stinto <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>establecido <span class=\"__1 _7\"></span>por la <span class=\"__1 _4\"></span>NIIF <span class=\"__1 _7\"></span>15 <span class=\"__1 _4\"></span>comentado <span class=\"__1 _7\"></span>anteriormente, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>base <span class=\"__1 _7\"></span>al <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>dich<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>ingresos<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>s\u00f3lo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>reconocen <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _4\"></span>se consideran <span class=\"__1 _1f\"></span>altamente <span class=\"__1 _1f\"></span>probables. <span class=\"__1 _1f\"></span>As\u00ed <span class=\"__1 _1f\"></span>mismo, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>caso <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>resultado <span class=\"__1 _1f\"></span>total <span class=\"__1 _1f\"></span>esperado <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>un contrato <span class=\"__1 _2b\"> </span>sea <span class=\"__1 _28\"> </span>menor <span class=\"__1 _28\"> </span>que <span class=\"__1 _2b\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>recono<span class=\"__1 _4\"></span>cido <span class=\"__1 _2b\"> </span>conforme <span class=\"__1 _2b\"> </span>a <span class=\"__1 _28\"> </span>las <span class=\"__1 _28\"> </span>reglas <span class=\"__1 _28\"> </span>anteriormente <span class=\"__1 _28\"> </span>indicadas <span class=\"__1 _2b\"> </span>de reconocimiento de ingresos, la diferencia se registra como una provisi\u00f3n de m\u00e1rgenes negativos. e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _27\"> </span><span class=\"ff2_1 fs3_1\">Reconocimiento de ingresos de la actividad de servicios<span class=\"__1 _4\"></span> </span></span>En <span class=\"__1 _1f\"></span>este <span class=\"__1 _1f\"></span>tipo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>actividad <span class=\"__1 _1f\"></span>existe <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>g<span class=\"__1 _4\"></span>ran <span class=\"__1 _1f\"></span>variedad <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>servicios <span class=\"__1 _1f\"></span>prestados, <span class=\"__1 _1f\"></span>reconociendo <span class=\"__1 _1f\"></span>ingresos considerando <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>grado <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>realizaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>prestaci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>fec<span class=\"__1 _3\"></span>ha <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>b<span class=\"__1 _4\"></span>alance, <span class=\"__1 _7\"></span>si<span class=\"__1 _4\"></span>empre <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>cuando <span class=\"__1 _1f\"></span>el resultado de la transacci\u00f3n pueda ser estimado con fiabilidad.<span class=\"__1 _4c\"> </span>f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _35\"> </span><span class=\"ff2_1 fs3_1\">Reconocimiento de<span class=\"__1 _4\"></span> ingresos <span class=\"__1 _3\"></span>por ventas de bien<span class=\"__1 _4\"></span>es </span></span>La entidad reconocer\u00e1 ingresos ordinarios cuando satisfaga una obligaci\u00f3n de<span class=\"__1 _4\"></span> ejecuci\u00f3n mediante la transferencia <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>bien <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>servicio <span class=\"__1 _7\"></span>prometido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>cliente<span class=\"__1 _4\"></span>. <span class=\"__1 _7\"></span>Un <span class=\"__1 _7\"></span>activo <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>transfiere <span class=\"__1 _7\"></span>cuando <span class=\"__1 _1f\"></span>que) <span class=\"__1 _7\"></span>el cliente obtiene el control de ese activo. La entidad determinar\u00e1 al comienzo del contrato si satisface la <span class=\"__1 _4\"></span>obli<span class=\"__1 _4\"></span>gaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>eje<span class=\"__1 _4\"></span>cuci\u00f3n a <span class=\"__1 _7\"></span>lo <span class=\"__1 _4\"></span>largo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>tiempo <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>satisface <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>mo<span class=\"__1 _4\"></span>mento <span class=\"__1 _4\"></span>concreto<span class=\"__1 _4\"></span>. <span class=\"__1 _7\"></span>La <span class=\"__1 _4\"></span>entidad transfiere el cont<span class=\"__1 _4\"></span>rol de un bien o <span class=\"__1 _4\"></span>servicio a lo<span class=\"__1 _4\"></span> largo del tiempo <span class=\"__1 _4\"></span>y, por ende, satisface un<span class=\"__1 _4\"></span>a obligaci\u00f3n de <span class=\"__1 _16\"> </span>ejecuci\u00f3n <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>reconoce <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>ingresos <span class=\"__1 _16\"> </span>ordinarios <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>lo <span class=\"__1 _16\"> </span>largo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _17\"> </span>ti<span class=\"__1 _4\"></span>empo, <span class=\"__1 _17\"> </span>si<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>se <span class=\"__1 _16\"> </span>cumple <span class=\"__1 _16\"> </span>uno <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>los siguientes <span class=\"__1 _43\"> </span>criterios: <span class=\"__1 _43\"> </span>(a) <span class=\"__1 _27\"> </span>que <span class=\"__1 _43\"> </span>el <span class=\"__1 _43\"> </span>cliente <span class=\"__1 _43\"> </span>reciba <span class=\"__1 _43\"> </span>y <span class=\"__1 _27\"> </span>co<span class=\"__1 _4\"></span>nsuma <span class=\"__1 _43\"> </span>simult\u00e1neamente <span class=\"__1 _27\"> </span>los <span class=\"__1 _43\"> </span>beneficios proporcionados <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>ejecuci\u00f3n de <span class=\"__1 _21\"></span>la entidad <span class=\"__1 _21\"></span>a medida <span class=\"__1 _21\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _3\"></span>esta <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>lleve <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>cabo; <span class=\"__1 _3\"></span>(b) <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>ejecuci\u00f3n de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span>tidad <span class=\"__1 _1f\"></span>cree <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>mejore <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _1f\"></span>(por <span class=\"__1 _1f\"></span>ejempl<span class=\"__1 _4\"></span>o, <span class=\"__1 _1f\"></span>trabajos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>curso<span class=\"__1 _4\"></span>) <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>cliente <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>ntrole <span class=\"__1 _1f\"></span>a medida que el activo se <span class=\"__1 _3\"></span>cree o mejore, o (c) q<span class=\"__1 _3\"></span>ue la ejecuci\u00f3n de <span class=\"__1 _3\"></span>la entidad no cree u<span class=\"__1 _3\"></span>n activo con un uso <span class=\"__1 _1f\"></span>alternativo <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>ella <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>entidad <span class=\"__1 _1f\"></span>tenga <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>derecho <span class=\"__1 _1f\"></span>exigible <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>pago <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>lo <span class=\"__1 _1f\"></span>ejecut<span class=\"__1 _4\"></span>ado <span class=\"__1 _7\"></span>h<span class=\"__1 _4\"></span>asta <span class=\"__1 _1f\"></span>la fecha.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "2.22.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Distribuci\u00f3n de dividendos </span>La <span class=\"__1 _21\"></span>dist<span class=\"__1 _4\"></span>ribuci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>dividendos <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>A<span class=\"__1 _4\"></span>ccionistas <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _21\"></span>Dominante <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>reconoce <span class=\"__1 _21\"></span>como <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>pasivo en <span class=\"__1 _21\"></span>lo<span class=\"ls1a\">s <span class=\"__1 _3\"></span><span class=\"ls0_1\">estados <span class=\"__1 _21\"></span>financieros <span class=\"__1 _3\"></span>consolidados <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>dividendos <span class=\"__1 _21\"></span>son <span class=\"__1 _3\"></span>aprobados<span class=\"__1 _3\"></span> </span></span>por los Accionistas de la Sociedad Dominante. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "2.23.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Ganancias por acci\u00f3n </span>-<span class=\"ff4\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Ganan<span class=\"__1 _4\"></span>cias b\u00e1sicas por acci\u00f3n </span></span>Las ganancias b\u00e1sicas por acci\u00f3n se calculan dividiendo: a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">el <span class=\"__1 _7\"></span>beneficio <span class=\"__1 _4\"></span>at<span class=\"__1 _4\"></span>ribuido <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span>tidad <span class=\"__1 _7\"></span>controladora, <span class=\"__1 _4\"></span>excl<span class=\"__1 _4\"></span>uyendo <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>alquier <span class=\"__1 _4\"></span>coste <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>servi<span class=\"__1 _4\"></span>cio <span class=\"__1 _7\"></span>del </span></span>patrimonio neto distinto de las acciones ordinarias<span class=\"__1 _4c\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">entre el n<span class=\"__1 _4\"></span>\u00famero medio ponderado de<span class=\"__1 _4\"></span> acciones <span class=\"__1 _4\"></span>ordi<span class=\"__1 _4\"></span>narias en circu<span class=\"__1 _4\"></span>laci\u00f3n durante el <span class=\"__1 _4\"></span>ejercicio, </span></span>ajustado por <span class=\"__1 _3\"></span>los elemen<span class=\"__1 _3\"></span>tos de <span class=\"__1 _3\"></span>incentivos en <span class=\"__1 _3\"></span>acciones <span class=\"__1 _3\"></span>ordinarias emitidos d<span class=\"__1 _3\"></span>urante <span class=\"__1 _3\"></span>el ejercicio y excluyendo las acciones propias -<span class=\"ff4\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Ganan<span class=\"__1 _4\"></span>cias diluidas por acci\u00f3n </span></span>La <span class=\"__1 _29\"></span>entid<span class=\"__1 _4\"></span>ad <span class=\"__1 _29\"></span>calcular\u00e1 <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>importes <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>ganancias <span class=\"__1 _29\"></span>por <span class=\"__1 _21\"></span>acci\u00f3n <span class=\"__1 _21\"></span>diluidas <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>specto <span class=\"__1 _29\"></span>del <span class=\"__1 _21\"></span>resultado <span class=\"__1 _21\"></span>atribuible a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>enedores <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>instrumentos <span class=\"__1 _7\"></span>ordinarios <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>do<span class=\"__1 _4\"></span>minante <span class=\"__1 _4\"></span>y, <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso, <span class=\"__1 _7\"></span>respecto del <span class=\"__1 _23\"> </span>resultado <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>actividades <span class=\"__1 _20\"> </span>continuadas <span class=\"__1 _23\"> </span>atribuibl<span class=\"__1 _4\"></span>e <span class=\"__1 _23\"> </span>a <span class=\"__1 _20\"> </span>dichos <span class=\"__1 _23\"> </span>tenedores <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e patrimonio.  Para <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>ganan<span class=\"__1 _4\"></span>cias <span class=\"__1 _2e\"> </span>diluidas <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>acci\u00f3n <span class=\"__1 _23\"> </span>se <span class=\"__1 _2e\"> </span>ajustan <span class=\"__1 _2e\"> </span>las <span class=\"__1 _23\"> </span>cifras <span class=\"__1 _2e\"> </span>usadas <span class=\"__1 _2e\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>determinaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>las ganancias b\u00e1sicas por acci\u00f3n para tener en cuenta:  a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">el <span class=\"__1 _21\"></span>efecto <span class=\"__1 _3\"></span>despu\u00e9s <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpuesto <span class=\"__1 _21\"></span>sobre <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>ganancias <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>intereses <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>otros <span class=\"__1 _21\"></span>costes <span class=\"__1 _21\"></span>finan<span class=\"__1 _4\"></span>cieros </span></span>asociados con las acciones ordinarias potenciales con efectos dilusivos, y  b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">el  n\u00famero  medio  ponderado  de  acciones  ordinarias  adicionale<span class=\"__1 _4\"></span>s  que  habr\u00eda  estado  en </span></span>circulaci\u00f3n asumiendo la conversi\u00f3n de todas las acciones ordinarias potenciales con efectos dilusivos. Las <span class=\"__1 _1f\"></span>accio<span class=\"__1 _4\"></span>nes <span class=\"__1 _1f\"></span>ordin<span class=\"__1 _4\"></span>arias <span class=\"__1 _1f\"></span>potenciales <span class=\"__1 _17\"> </span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>guientes: <span class=\"__1 _1f\"></span>(a) <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>asivos <span class=\"__1 _17\"> </span>financieros <span class=\"__1 _1f\"></span>o <span class=\"__1 _17\"> </span>instrumentos <span class=\"__1 _1f\"></span>de patrimonio, <span class=\"__1 _17\"> </span>incluidas <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>accio<span class=\"__1 _4\"></span>nes <span class=\"__1 _17\"> </span>preferentes, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>sean <span class=\"__1 _17\"> </span>convertibles <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>acciones <span class=\"__1 _17\"> </span>ordinarias; <span class=\"__1 _17\"> </span>(b) opciones <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>certificados <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>opci\u00f3n <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>suscribir <span class=\"__1 _17\"> </span>t\u00edtulos; <span class=\"__1 _17\"> </span>(c) <span class=\"__1 _17\"> </span>acciones <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>emitir <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>caso <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se cu<span class=\"ls0_1\">mplan <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>condiciones <span class=\"__1 _7\"></span>derivadas <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span>tractuales, <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>compra <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>negocio <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>de </span>otros activos. Como resultado <span class=\"__1 _3\"></span>de lo ante<span class=\"__1 _3\"></span>rior: (a) el <span class=\"__1 _3\"></span>resultado atribuible a <span class=\"__1 _3\"></span>los tenedor<span class=\"__1 _3\"></span>es de ins<span class=\"__1 _3\"></span>trumentos ordinarios de <span class=\"__1 _2e\"> </span>patri<span class=\"__1 _4\"></span>monio <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>dominante <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>in<span class=\"__1 _4\"></span>crementar\u00e1 <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>imp<span class=\"__1 _4\"></span>orte, <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>espu\u00e9s <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>impuestos, <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>los dividendos e i<span class=\"__1 _4\"></span>ntereses reconocidos en el<span class=\"__1 _4\"></span> ejercicio respecto a <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as acciones <span class=\"__1 _4\"></span>ordinarias potenciales con efectos <span class=\"__1 _21\"></span>dilusivos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>ajustar\u00e1 <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>te<span class=\"__1 _4\"></span>ner <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>cualquier <span class=\"__1 _21\"></span>otro <span class=\"__1 _21\"></span>cambio <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>in<span class=\"__1 _4\"></span>gresos <span class=\"__1 _29\"></span>o <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _21\"></span>gastos que <span class=\"__1 _4\"></span>pudiera resultar <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>conversi\u00f3n <span class=\"__1 _4\"></span>de las <span class=\"__1 _4\"></span>acciones ordinarias <span class=\"__1 _4\"></span>potenciales <span class=\"__1 _4\"></span>con efectos <span class=\"__1 _4\"></span>dilusivos, y (b) el p<span class=\"__1 _4\"></span>romedio ponderado del<span class=\"__1 _4\"></span> n\u00famero de acci<span class=\"__1 _4\"></span>ones ordinarias en<span class=\"__1 _4\"></span> circulaci\u00f3n se <span class=\"__1 _4\"></span>incrementar\u00e1 con el promedio <span class=\"__1 _21\"></span>ponderado <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>n\u00fame<span class=\"__1 _4\"></span>ro <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>acciones <span class=\"__1 _21\"></span>ordinarias <span class=\"__1 _21\"></span>adici<span class=\"__1 _4\"></span>onales <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>habr\u00edan <span class=\"__1 _21\"></span>estado <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>circu<span class=\"__1 _4\"></span>laci\u00f3n si se hubieran convertido todas las acciones ordinarias potenciales con<span class=\"__1 _4\"></span> efectos dilusivos<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "2.24.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Medio ambiente </span>Los <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _7\"></span>actuaci<span class=\"__1 _4\"></span>ones <span class=\"__1 _1f\"></span>empresariales <span class=\"__1 _1f\"></span>encaminadas <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>rotecci\u00f3n <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>mejo<span class=\"__1 _4\"></span>ra <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el medio <span class=\"__1 _4\"></span>ambiente <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ntabilizan <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>gasto <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>incurren. <span class=\"__1 _4\"></span>Cuando <span class=\"__1 _4\"></span>dichos <span class=\"__1 _4\"></span>gastos supongan  incorporaciones  al  inmovilizado  material,  cuyo  fin  sea  la  minimizaci\u00f3n<span class=\"__1 _4\"></span>  del  impacto medioambiental y la protecci\u00f3n y mejora del medio<span class=\"__1 _4\"></span> ambiente, se contabilizan como mayor valor del inmovilizado.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "2.25.<span class=\"ff4\"> <span class=\"__1 _34\"> </span></span><span class=\"fs3_1\">Estado de flujos de efectivo </span>Los <span class=\"__1 _21\"></span>flujo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>efectivo <span class=\"__1 _21\"></span>son<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>entradas <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>salidas <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>din<span class=\"__1 _4\"></span>ero <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>efect<span class=\"__1 _4\"></span>ivo <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>sus <span class=\"__1 _3\"></span>equi<span class=\"__1 _4\"></span>valentes, <span class=\"__1 _21\"></span>es <span class=\"__1 _21\"></span>decir, las inversiones a corto plazo de gran liquidez y sin riesgo significativo de alteraciones en su valor. <span class=\"__1 _4\"></span> El <span class=\"__1 _4\"></span>estado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>fl<span class=\"__1 _4\"></span>ujos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>fectivo <span class=\"__1 _4\"></span>consolidado <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>prepara seg<span class=\"__1 _4\"></span>\u00fan <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>m\u00e9todo <span class=\"__1 _4\"></span>indi<span class=\"__1 _4\"></span>recto, es <span class=\"__1 _7\"></span>decir, <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>part<span class=\"__1 _4\"></span>ir de los <span class=\"__1 _21\"></span>mo<span class=\"__1 _4\"></span>vimientos <span class=\"__1 _21\"></span>q<span class=\"__1 _4\"></span>ue se<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>derivan de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>p\u00e9rdidas <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>ganancias conso<span class=\"__1 _3\"></span>lidada y <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> estado de<span class=\"__1 _3\"></span> situaci\u00f3n <span class=\"__1 _7\"></span>financiera <span class=\"__1 _4\"></span>consolidado <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>presenta <span class=\"__1 _4\"></span>comparando <span class=\"__1 _4\"></span>do<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>periodos <span class=\"__1 _7\"></span>consecutivos. <span class=\"__1 _4\"></span>Este <span class=\"__1 _7\"></span>estado informa <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>mo<span class=\"__1 _4\"></span>vimientos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>flujos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>efectivo <span class=\"__1 _17\"> </span>conso<span class=\"__1 _4\"></span>lidados, <span class=\"__1 _17\"> </span>habidos <span class=\"__1 _16\"> </span>durante <span class=\"__1 _17\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>ejercicio, clasific\u00e1ndolos en:<span class=\"__1 _4c\"> </span>-<span class=\"ff4\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Flujos de <span class=\"__1 _21\"></span>efectivo por <span class=\"__1 _21\"></span>actividade<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>explotaci\u00f3n: <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>habituales <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>entidades <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>forman<span class=\"__1 _3\"></span> </span></span>el <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _4\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>otras <span class=\"__1 _4\"></span>actividades <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _4\"></span>pueden <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>calificadas <span class=\"__1 _7\"></span>como <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>inversi\u00f3n <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>de financiaci\u00f3n. A <span class=\"__1 _4\"></span>trav\u00e9s d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>partid<span class=\"__1 _4\"></span>a \u201cOtros <span class=\"__1 _4\"></span>ajustes al <span class=\"__1 _4\"></span>resultado\u201d <span class=\"__1 _4\"></span>se reali<span class=\"__1 _4\"></span>za el <span class=\"__1 _4\"></span>traspaso de <span class=\"__1 _4\"></span>los cobros y <span class=\"__1 _3\"></span>pagos por intereses, <span class=\"__1 _3\"></span>el traspaso de <span class=\"__1 _3\"></span>los resultados por <span class=\"__1 _3\"></span>enajenaci\u00f3n de<span class=\"__1 _4\"></span> i<span class=\"__1 _3\"></span>nmovilizado, las <span class=\"__1 _7\"></span>correcciones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>resultados <span class=\"__1 _7\"></span>generados <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>consolidadas <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>m\u00e9t<span class=\"__1 _4\"></span>odo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a participaci\u00f3n y, en general, cualqu<span class=\"__1 _4\"></span>ier resultado n<span class=\"__1 _4\"></span>o susceptible de generar flujos de efectivo. Los i<span class=\"__1 _3\"></span>ntereses pagad<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>ueden ser <span class=\"__1 _21\"></span>clasificados como <span class=\"__1 _21\"></span>activid<span class=\"__1 _4\"></span>ades <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>explotaci\u00f3n <span class=\"__1 _21\"></span>o actividades de financiaci\u00f3n. El Grupo opta por clasifi<span class=\"__1 _4\"></span>carlos como actividades de explotaci\u00f3n. -<span class=\"ff4\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Flujos de <span class=\"__1 _4\"></span>efectivo por <span class=\"__1 _4\"></span>actividades de <span class=\"__1 _4\"></span>inversi\u00f3n: lo<span class=\"__1 _4\"></span>s derivados de l<span class=\"__1 _4\"></span>a adquisi<span class=\"__1 _4\"></span>ci\u00f3n, enajenaci\u00f3n </span></span>o disposici\u00f3n por otros medios de activos no corrientes.  -<span class=\"ff4\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Flujos <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>efectivo <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>actividades <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>financiaci\u00f3n: <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>derivados <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>variaciones <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>la </span></span>deuda financiera, pago del dividendo y las variaciones de los intereses minoritarios.  No <span class=\"__1 _1f\"></span>existen <span class=\"__1 _17\"> </span>transacciones <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>monetarias <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>lacionadas <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>operaciones <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>inversi\u00f3n <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>finan<span class=\"__1 _4\"></span>ciaci\u00f3n significativas <span class=\"__1 _7\"></span>que, <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>haber <span class=\"__1 _4\"></span>dado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>lugar <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>variaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>efect<span class=\"__1 _4\"></span>ivo <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>ha<span class=\"__1 _4\"></span><span class=\"ls11\">ya<span class=\"__1 _4\"></span></span>n <span class=\"__1 _4\"></span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cluidas <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el estado de flujos de efectivo y deban ser informadas separadamente. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "3.<span class=\"ff5 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff1_1 fs3_1\">Ge<span class=\"__1 _4\"></span>sti\u00f3n del riesgo financiero </span></span>3.1.<span class=\"ff4\"> <span class=\"__1 _2f\"> </span></span>Fact<span class=\"__1 _4\"></span>ores de riesgo financiero Derivada de las <span class=\"__1 _4\"></span>actividades desarrolladas en el<span class=\"__1 _4\"></span> sector y mercados en lo<span class=\"__1 _4\"></span>s que el <span class=\"__1 _4\"></span>Grupo opera, <span class=\"__1 _4\"></span>existe<span class=\"__1 _3\"></span> una <span class=\"__1 _16\"> </span>exposici\u00f3n <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>distintos <span class=\"__1 _17\"> </span>riesgo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>financieros: <span class=\"__1 _17\"> </span>ri<span class=\"__1 _4\"></span>esgo <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>mercado <span class=\"__1 _16\"> </span>(incluyendo <span class=\"__1 _16\"> </span>riesgo <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>tipo <span class=\"__1 _16\"> </span>de cambio, riesgo <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>tipo <span class=\"__1 _3\"></span>de inter\u00e9s <span class=\"__1 _21\"></span>y riesgo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>precio), <span class=\"__1 _3\"></span>riesgo de <span class=\"__1 _21\"></span>cr\u00e9d<span class=\"__1 _4\"></span>ito<span class=\"__1 _4\"></span><span class=\"ls18\">, <span class=\"__1 _3\"></span><span class=\"ls0_1\">riesgo de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>liquidez<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>riesgo de </span></span>cambio clim\u00e1tico. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Riesgo de mercado </span></span>(i)<span class=\"ff4\"> <span class=\"__1 _40\"> </span></span>Riesgo de tipo de cambio El <span class=\"__1 _7\"></span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span>pera <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>\u00e1mbito <span class=\"__1 _1f\"></span>internacional <span class=\"__1 _7\"></span>y, <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>tan<span class=\"__1 _4\"></span>to, <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _1f\"></span>expuesto <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _7\"></span>de cambio por <span class=\"__1 _3\"></span>operaciones <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>monedas <span class=\"__1 _3\"></span>extranjeras, principalmente <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>d\u00f3lar <span class=\"__1 _3\"></span>americano (USD),<span class=\"__1 _3\"></span> de <span class=\"__1 _1f\"></span>modo <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>devaluaciones <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>pa\u00ed<span class=\"__1 _4\"></span>ses <span class=\"__1 _7\"></span>emergentes <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>afectar\u00edan <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>principio <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>modo directo <span class=\"__1 _4\"></span>a los <span class=\"__1 _4\"></span>ingresos <span class=\"__1 _4\"></span>contabilizados en l<span class=\"__1 _4\"></span>as obras, <span class=\"__1 _7\"></span>ex<span class=\"__1 _3\"></span>istiendo <span class=\"__1 _4\"></span>en menor <span class=\"__1 _4\"></span>medida exposici\u00f3n<span class=\"__1 _4\"></span> a<span class=\"__1 _4c\"> </span>monedas <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>ocales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>pa\u00ed<span class=\"__1 _4\"></span>ses <span class=\"__1 _1f\"></span>emergentes, <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"></span>ac<span class=\"__1 _3\"></span>tualmente <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>m\u00e1s <span class=\"__1 _1f\"></span>importantes <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>dinar argelino <span class=\"__1 _7\"></span>(DZD) <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>dirh<span class=\"__1 _4\"></span>am <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>Emirato<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>\u00c1rabes <span class=\"__1 _7\"></span>Unidos<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>(AED). <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio surge cuando <span class=\"__1 _4\"></span>las transacciones <span class=\"__1 _4\"></span>comerciales futuras, los act<span class=\"__1 _4\"></span>ivos y pasivos re<span class=\"__1 _4\"></span>conocidos est\u00e1n denominados en una moneda que no es la m<span class=\"__1 _3\"></span>oneda funcional de la Sociedad dominante y de las filiales en<span class=\"__1 _4\"></span> Espa\u00f1a, que coincide con su moneda de presentaci\u00f3n, el euro.<span class=\"__1 _4\"></span><span class=\"fs1_1\"> </span>O en el caso de filiales en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>extranjero cua<span class=\"__1 _3\"></span>ndo ostent<span class=\"ls1a\">an</span> sald<span class=\"__1 _3\"></span>os en <span class=\"__1 _21\"></span>mo<span class=\"__1 _4\"></span>neda distinta <span class=\"__1 _21\"></span>a la <span class=\"__1 _3\"></span>moneda funcional <span class=\"__1 _3\"></span>de cada pa\u00eds. Para <span class=\"__1 _4\"></span>control<span class=\"__1 _4\"></span>ar <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>ipo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>surge <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>ransacciones <span class=\"__1 _7\"></span>comerci<span class=\"__1 _3\"></span>ales <span class=\"__1 _4\"></span>fut<span class=\"__1 _4\"></span>uras, activos y pasivos reconocidos, las entidades del Grupo reali<span class=\"__1 _4\"></span>zan: -<span class=\"ff5\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">C<span class=\"ff8\">ontratos  acordados  en <span class=\"__1 _20\"> </span>\u201cmul<span class=\"__1 _4\"></span>tidivisa\u201d,  desagregando  e<span class=\"__1 _3\"></span>l  precio  de <span class=\"__1 _1a\"> </span>venta  en  la<span class=\"__1 _3\"></span>s </span></span></span>distintas <span class=\"__1 _4\"></span>monedas de los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>previstos y manteniendo <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>m\u00e1rgenes previstos en euros. Al <span class=\"__1 _4\"></span>31 <span class=\"__1 _7\"></span>de d<span class=\"__1 _4\"></span>iciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>principal <span class=\"__1 _7\"></span>exp<span class=\"__1 _3\"></span>osici\u00f3n <span class=\"__1 _7\"></span>a<span class=\"__1 _3\"></span>l <span class=\"__1 _4\"></span>riesgo <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>tipo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>cambio p<span class=\"__1 _4\"></span>roviene <span class=\"__1 _7\"></span>del tipo de cambio en d\u00f3lares y dinares argelinos.<span class=\"__1 _4c\"> </span>A 31 de<span class=\"__1 _4\"></span> diciemb<span class=\"__1 _4\"></span>re de <span class=\"__1 _4\"></span><span class=\"lsa\">20</span>24<span class=\"ls18\">, </span>si e<span class=\"__1 _4\"></span>l euro <span class=\"__1 _4\"></span>se d<span class=\"__1 _4\"></span>ebilitara en<span class=\"__1 _4\"></span> un <span class=\"__1 _4\"></span>5% frente<span class=\"__1 _4\"></span> al d\u00f3l<span class=\"__1 _4\"></span>ar americano, co<span class=\"__1 _4\"></span>n el resto <span class=\"__1 _21\"></span>de variables <span class=\"__1 _3\"></span>constantes, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>resultado <span class=\"__1 _3\"></span>despu\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>impuestos del <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _3\"></span>hubiera s<span class=\"__1 _3\"></span>ido 130<span class=\"ls0_1\"> <span class=\"__1 _2e\"> </span>miles <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>mayor <span class=\"__1 _2e\"> </span>(</span>507<span class=\"ls0_1\"> <span class=\"__1 _2e\"> </span>mile<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>mayor <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>2023), <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>el <span class=\"__1 _23\"> </span>caso <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>na </span>revaluaci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>5% <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>sultado <span class=\"__1 _3\"></span>habr\u00eda <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>isminuido <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span><span class=\"lsa\">117<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>miles de <span class=\"__1 _21\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>(458 miles <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>uros </span></span>menor <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>2023)<span class=\"ls18\">, <span class=\"__1 _21\"></span><span class=\"ls0_1\">principalmente <span class=\"__1 _29\"></span>como <span class=\"__1 _21\"></span>resultado <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>gananci<span class=\"__1 _4\"></span>as/p\u00e9rdidas <span class=\"__1 _29\"></span>por <span class=\"__1 _21\"></span>tipo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>cambio </span></span>de moneda ex<span class=\"__1 _3\"></span>tranjera por la <span class=\"__1 _3\"></span>conversi\u00f3n a <span class=\"__1 _3\"></span>d\u00f3lares americanos de <span class=\"__1 _3\"></span>los clientes <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>otras cuentas a <span class=\"__1 _4\"></span>cobrar, <span class=\"__1 _7\"></span>efectivo, <span class=\"__1 _4\"></span>proveedores <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>anticipos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>clientes, <span class=\"__1 _4\"></span>as\u00ed<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>impacto <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>resultado final <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>proyecto <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>importes <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ingresos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _7\"></span>futuros <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>d\u00f3lares, <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>efecto <span class=\"__1 _1f\"></span>del grado de avance al final del ejercicio. Adem\u00e1s, <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ro <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>debili<span class=\"__1 _4\"></span>tara <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>5% <span class=\"__1 _7\"></span>frente <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>din<span class=\"__1 _4\"></span>ar <span class=\"__1 _4\"></span>argelino<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>dirham <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Emirato<span class=\"__1 _4\"></span>s \u00c1rabes <span class=\"__1 _4\"></span>Unidos, <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>variables <span class=\"__1 _4\"></span>constantes, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>resultado despu\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _4\"></span>del ejercicio <span class=\"__1 _21\"></span>hubiera <span class=\"__1 _3\"></span>sido <span class=\"__1 _21\"></span><span class=\"lsa\">2.<span class=\"ls0_1\">249 <span class=\"__1 _3\"></span><span class=\"ls11\">y <span class=\"__1 _21\"></span><span class=\"lsa\">388<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>menor, <span class=\"__1 _3\"></span>respectivamente <span class=\"__1 _21\"></span>(2.116 <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>35<span class=\"__1 _4\"></span>3 <span class=\"__1 _21\"></span>miles </span></span></span></span></span>de <span class=\"__1 _16\"> </span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>menor <span class=\"__1 _16\"> </span>re<span class=\"__1 _4\"></span>spectivamente <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>2023), <span class=\"__1 _16\"> </span>y <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>el <span class=\"__1 _16\"> </span>caso<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>revaluaci\u00f3n <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _16\"> </span>5% <span class=\"__1 _2e\"> </span>el resultado habr\u00eda aumentado en <span class=\"__1 _4\"></span>2.034 y 351 <span class=\"__1 _4\"></span>miles de euros (1.481 mile<span class=\"__1 _4\"></span>s de euros mayor en 2023<span class=\"ls0_1\">), <span class=\"__1 _1f\"></span>principalmente <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>resultado <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>ganancias <span class=\"__1 _1f\"></span>/ <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>cambio <span class=\"__1 _1f\"></span>de </span>moneda <span class=\"__1 _29\"></span>extranjera <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>conversi\u00f3n <span class=\"__1 _29\"></span>a <span class=\"__1 _3\"></span>dinares <span class=\"__1 _29\"></span>argelinos <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>sucursal de<span class=\"ls0_1\"> Argelia y de Dubai. </span>(ii)<span class=\"ff4\"> <span class=\"__1 _38\"> </span></span>Ri<span class=\"__1 _4\"></span>esgo de precios Si <span class=\"__1 _3\"></span>bien el Gru<span class=\"__1 _3\"></span>po n<span class=\"__1 _3\"></span>o se <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span>cuentra <span class=\"__1 _3\"></span>expuesto <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>riesgo del <span class=\"__1 _3\"></span>precio <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>materias <span class=\"__1 _3\"></span>primas <span class=\"__1 _3\"></span>cotizadas y/o simi<span class=\"__1 _4\"></span>lares, est<span class=\"__1 _4\"></span>e con<span class=\"__1 _4\"></span>sidera que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a reali<span class=\"__1 _4\"></span>zaci\u00f3n de <span class=\"__1 _4\"></span>proyectos <span class=\"__1 _4\"></span>cuya du<span class=\"__1 _4\"></span>raci\u00f3n se <span class=\"__1 _4\"></span>extiende <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>lo largo de <span class=\"__1 _3\"></span>dos <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _3\"></span>a\u00f1os supone, <span class=\"__1 _3\"></span>inicialmente, un <span class=\"__1 _21\"></span>ri<span class=\"__1 _4\"></span>esgo <span class=\"__1 _3\"></span>en el <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>recio del <span class=\"__1 _3\"></span>contrato, <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _3\"></span>efecto del <span class=\"__1 _1a\"> </span>crecimiento <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>los  costes <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>contratar <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _20\"> </span>todo <span class=\"__1 _1a\"> </span>cuando <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>opera <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>mercado internacional en ec<span class=\"__1 _3\"></span>onom\u00ed<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>con una tasa <span class=\"__1 _3\"></span>de inflaci\u00f3n <span class=\"__1 _3\"></span>elevada. En otras <span class=\"__1 _3\"></span>ocasiones los <span class=\"__1 _3\"></span>precios de <span class=\"__1 _35\"> </span>con<span class=\"__1 _4\"></span>tratos <span class=\"__1 _35\"> </span>o <span class=\"__1 _f\"> </span>subcontratos <span class=\"__1 _35\"> </span>asoci<span class=\"__1 _4\"></span>ados <span class=\"__1 _35\"> </span>se <span class=\"__1 _35\"> </span>n<span class=\"__1 _4\"></span>ominan <span class=\"__1 _35\"> </span>en <span class=\"__1 _f\"> </span>monedas <span class=\"__1 _35\"> </span>m\u00e1s <span class=\"__1 _f\"> </span>fuertes (fundamentalmente <span class=\"__1 _7\"></span>USD) <span class=\"__1 _4\"></span>pagaderos <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>divisa <span class=\"__1 _7\"></span>local <span class=\"__1 _7\"></span>seg\u00fan <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>cotizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>fechas <span class=\"__1 _7\"></span>de cobro, trasladando a subcontratistas estas condiciones. Si bien los contratos con nu<span class=\"__1 _4\"></span>estros clientes no contienen una cl\u00e1usula expresa para reclamar incremento de precio por escalada de precios de ma<span class=\"__1 _3\"></span>teriales, combustibles, energ\u00eda, etc., las legislaciones <span class=\"__1 _3\"></span>y/o <span class=\"__1 _29\"></span>ju<span class=\"__1 _4\"></span>risprudencia <span class=\"__1 _29\"></span>de <span class=\"__1 _3\"></span>algunos <span class=\"__1 _21\"></span>pa\u00edses <span class=\"__1 _21\"></span>podr\u00edan <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>levar <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>apl<span class=\"__1 _4\"></span>icar <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>denomina principio <span class=\"__1 _22\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _45\"> </span>i<span class=\"__1 _4\"></span>mprevisibilidad, <span class=\"__1 _22\"> </span>es <span class=\"__1 _22\"> </span>d<span class=\"__1 _4\"></span>ecir, <span class=\"__1 _22\"> </span>cuando <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>ejecu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>un <span class=\"__1 _22\"> </span>cont<span class=\"__1 _4\"></span>rato <span class=\"__1 _22\"> </span>se <span class=\"__1 _22\"> </span>torna excesivamente <span class=\"__1 _2d\"> </span>onerosa <span class=\"__1 _2d\"> </span>para <span class=\"__1 _2d\"> </span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2b\"> </span>partes, <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"> </span>raz\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2b\"> </span>hechos <span class=\"__1 _2d\"> </span>sobreviniente<span class=\"__1 _4\"></span>s,<span class=\"__1 _3\"></span> extraordinarios e imprevisibles a s<span class=\"__1 _3\"></span>u celebraci\u00f3n, se podr\u00eda <span class=\"__1 _3\"></span>llegar <span class=\"__1 _4\"></span>a autorizar su <span class=\"__1 _3\"></span>revisi\u00f3n, con el objeto de reajustar el contrato<span class=\"__1 _4c\"> </span>(iii)<span class=\"ff4\"> <span class=\"__1 _3d\"> </span></span>Riesgo de tipo de inter\u00e9s de los flu<span class=\"__1 _4\"></span>jos de efectivo y<span class=\"__1 _3\"></span> del valor razonable El <span class=\"__1 _2e\"> </span>riesgo<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>tipo <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>inter\u00e9s <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _2e\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _2e\"> </span>surge <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _2e\"> </span>deuda <span class=\"__1 _2e\"> </span>fin<span class=\"__1 _4\"></span>anciera <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>largo <span class=\"__1 _2e\"> </span>pl<span class=\"__1 _4\"></span>azo<span class=\"ls18\">. <span class=\"__1 _23\"> </span></span>Los pr\u00e9stamos <span class=\"__1 _1f\"></span>emitidos <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>tipos <span class=\"__1 _1f\"></span>variables <span class=\"__1 _1f\"></span>exponen <span class=\"__1 _1f\"></span>al <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>riesgo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>inter\u00e9s <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los flujos de efectivo. El <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>analiza <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>exposici\u00f3n <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>inter\u00e9s <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>manera <span class=\"__1 _1f\"></span>din\u00e1mica. <span class=\"__1 _7\"></span>Bas\u00e1ndo<span class=\"__1 _4\"></span>se <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>esos escenarios, <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>calcula <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>impacto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>resulta<span class=\"__1 _3\"></span>do <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>determinado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l tipo de <span class=\"__1 _21\"></span>inter\u00e9s. Los <span class=\"__1 _3\"></span>escenarios <span class=\"__1 _21\"></span>se usan <span class=\"__1 _3\"></span>s\u00f3lo <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>representen <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>posiciones m\u00e1s significativas sujetas a tipo de inter\u00e9s. Seg\u00fan l<span class=\"__1 _4\"></span>as simulaciones realizadas, el<span class=\"__1 _4\"></span> impacto <span class=\"__1 _4\"></span>sobre el resultado<span class=\"__1 _4\"></span> de una variaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _7\"></span>al alza de 10<span class=\"ls0_1\">0 <span class=\"__1 _21\"></span>punto<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>b\u00e1sicos <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>tip<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>ter\u00e9s <span class=\"__1 _21\"></span>supon<span class=\"__1 _4\"></span>dr\u00eda <span class=\"__1 _21\"></span><span class=\"ls16\">un <span class=\"__1 _21\"></span><span class=\"ls0_1\">men<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>resultado <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span><span class=\"lsa\">1.399<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>miles <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>euros </span></span></span></span></span>(1.<span class=\"lsa\">512</span> miles de euros menor en 2023<span class=\"ls31\">).<span class=\"__1 _4c\"> </span></span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Riesgo de<span class=\"__1 _4\"></span> cr\u00e9dito </span></span>La gesti\u00f3n <span class=\"__1 _4\"></span>del riesgo de <span class=\"__1 _4\"></span>cr\u00e9dito por p<span class=\"__1 _4\"></span>arte del <span class=\"__1 _4\"></span>Grupo se <span class=\"__1 _4\"></span>realiza consi<span class=\"__1 _4\"></span>derando la siguiente <span class=\"__1 _4\"></span>agrupaci\u00f3n de activos financieros: - <span class=\"__1 _26\"> </span>Activos <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>instrumentos <span class=\"__1 _21\"></span>financiero<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>sald<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>istintos <span class=\"__1 _29\"></span>conceptos <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ncluidos <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>Efectivo y otros activos l\u00edquidos equivalentes (Notas 10 y 12<span class=\"ls31\">).</span> - <span class=\"__1 _26\"> </span>Saldos relacionados con Deudores comerciales y otras cuentas <span class=\"__1 _4\"></span>a cobrar (Nota 11<span class=\"ls31\">).</span> Las <span class=\"__1 _2b\"> </span>operaciones <span class=\"__1 _2b\"> </span>con <span class=\"__1 _2b\"> </span>entidades <span class=\"__1 _2d\"> </span>fi<span class=\"__1 _4\"></span>nancieras <span class=\"__1 _2d\"> </span>in<span class=\"__1 _4\"></span>cluidas <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2b\"> </span>Efectivo <span class=\"__1 _2b\"> </span>y <span class=\"__1 _28\"> </span>otros <span class=\"__1 _2b\"> </span>activos <span class=\"__1 _2b\"> </span>l\u00edquidos equivalentes <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>contratados <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _4\"></span>financieras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>prestigio. <span class=\"__1 _4\"></span>Adi<span class=\"__1 _4\"></span>cionalmente, <span class=\"__1 _4\"></span>el Grupo dispone de pol\u00edticas para limitar el importe del riesgo con cualquier instituci\u00f3n financiera.<span class=\"__1 _4\"></span> En relaci\u00f3n c<span class=\"__1 _3\"></span>on los <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>de Clientes <span class=\"__1 _3\"></span>y cuentas <span class=\"__1 _3\"></span>a co<span class=\"__1 _3\"></span>brar cabe <span class=\"__1 _3\"></span>mencionar que, <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r las <span class=\"__1 _3\"></span>caracter\u00edsticas del <span class=\"__1 _1f\"></span>negocio, <span class=\"__1 _1f\"></span>exist<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>concentraci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>funci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>royectos<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejecuci\u00f3n <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>gnificativos <span class=\"__1 _1f\"></span>del Grupo. <span class=\"__1 _20\"> </span>Estas <span class=\"__1 _23\"> </span>contrapartes <span class=\"__1 _23\"> </span>so<span class=\"__1 _4\"></span>n <span class=\"__1 _23\"> </span>generalmente <span class=\"__1 _20\"> </span>compa\u00f1\u00edas <span class=\"__1 _23\"> </span>estatales <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>multinacionales, <span class=\"__1 _20\"> </span>dedicad<span class=\"__1 _4\"></span>a<span class=\"ls2c\">s </span>principalmente a negocios de energ\u00eda, miner\u00eda y oil<span class=\"__1 _4\"></span> and gas. Adem\u00e1s de <span class=\"__1 _3\"></span>los an\u00e1lisis <span class=\"__1 _3\"></span>que se <span class=\"__1 _3\"></span>realizan <span class=\"ls19\">de </span>forma <span class=\"__1 _3\"></span>previa <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la contrataci\u00f3n, peri\u00f3dicamente <span class=\"__1 _3\"></span>se hace <span class=\"__1 _3\"></span>un seguimiento <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>la <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _16\"> </span>global <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>Deudores <span class=\"__1 _16\"> </span>comerciales <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span>tras <span class=\"__1 _16\"> </span>cuentas <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>cobrar<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>as\u00ed <span class=\"__1 _2e\"> </span>como tambi\u00e9n un <span class=\"__1 _3\"></span>an\u00e1lisis individual <span class=\"__1 _3\"></span>de las <span class=\"__1 _3\"></span>exposiciones <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _3\"></span>significativas (incluyendo <span class=\"__1 _3\"></span>al tipo <span class=\"__1 _3\"></span>de e<span class=\"__1 _3\"></span>ntidades antes mencionadas). A este respe<span class=\"__1 _4\"></span>cto, de acuerdo con el modelo <span class=\"__1 _4\"></span>de deterioro de p\u00e9rdida esperada seleccionado, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo ha <span class=\"__1 _7\"></span>estimado <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _7\"></span>valorados <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>amortizado <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span>jetos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>por deterioro <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>atendiendo <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>hechos <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>circun<span class=\"__1 _4\"></span>stancias <span class=\"__1 _29\"></span>existentes <span class=\"__1 _21\"></span>seg\u00fan <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>dica <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>continuaci\u00f3n:<span class=\"__1 _4\"></span> Provisi\u00f3n por <span class=\"__1 _3\"></span>insolvencia<span class=\"__1 _3\"></span>s y p\u00e9rdida esp<span class=\"__1 _3\"></span>erada Concepto Importe brut<span class=\"__1 _3\"></span>o a 31 de diciem<span class=\"__1 _3\"></span>bre de 2024 % Miles de euros Importe neto a<span class=\"__1 _3\"></span>  31 de diciembr<span class=\"__1 _3\"></span>e de 2024 Total clientes  155.041 64%<span class=\"ls0_1\"> </span>(99.323) 55.718 Total OEPC 55.721 57%<span class=\"ls0_1\"> </span>(31.984) 23.737 Total Deudores<span class=\"__1 _3\"></span> 12.739 61%<span class=\"ls0_1\"> </span>(7.715) 5.024 Otros activos<span class=\"__1 _3\"></span> financieros 11.259 1%<span class=\"ls0_1\"> </span>(157) 11.102 Tesorer\u00eda 25.609 0,4% (100) 25.509 260.369 (139.279) 121.090<span class=\"__1 _4c\"> </span>La <span class=\"__1 _16\"> </span>estimaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>p\u00e9rdida <span class=\"__1 _16\"> </span>espe<span class=\"__1 _4\"></span>rada, <span class=\"__1 _16\"> </span><span class=\"ls1a\">se<span class=\"__1 _4\"></span></span> <span class=\"__1 _16\"> </span>ha <span class=\"__1 _16\"> </span>realizado <span class=\"__1 _2e\"> </span>tomando <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>consideraci\u00f3n <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>califi<span class=\"__1 _4\"></span>caci\u00f3n crediticia <span class=\"__1 _7\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>contrapartes, <span class=\"__1 _4\"></span>emit<span class=\"__1 _4\"></span>ida <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>agencias <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>prestigio, <span class=\"__1 _4\"></span>o, <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> n<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>estar disponible, <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>\u00e1rea <span class=\"__1 _3\"></span>geogr\u00e1fica <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>pera, <span class=\"__1 _21\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a partir <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _21\"></span>rat<span class=\"__1 _4\"></span>ing <span class=\"__1 _21\"></span>se obtienen <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>rcenta<span class=\"__1 _4\"></span>jes a aplicar <span class=\"__1 _4\"></span>sobre los saldos registrados, teniendo <span class=\"__1 _4\"></span>en consideraci\u00f3n la probabilidad default<span class=\"__1 _4\"></span> y la tasa <span class=\"__1 _4\"></span>de recuperaci\u00f3n. <span class=\"__1 _3\"></span>En <span class=\"__1 _21\"></span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>un cliente <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>Venezuela <span class=\"__1 _3\"></span>(empresa <span class=\"__1 _21\"></span>p\u00fablica), <span class=\"__1 _3\"></span>e<span class=\"__1 _4\"></span><span class=\"ls2\">l <span class=\"__1 _21\"></span><span class=\"ls0_1\">Grupo<span class=\"__1 _4\"></span>, <span class=\"__1 _21\"></span>dad<span class=\"ls2c\">a </span></span></span>la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>econ\u00f3mica, <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>soci<span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>pa\u00eds <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>\u00faltimos <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>specialmente <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>rebaja <span class=\"__1 _7\"></span>del rating <span class=\"__1 _1f\"></span>desde <span class=\"__1 _1f\"></span>CCC <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>C, <span class=\"__1 _17\"></span>considera <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>sostiene <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>tasa <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>recuperaci\u00f3n <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el entorno <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>15%. <span class=\"__1 _17\"> </span>En <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>secuencia, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>mantiene <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>estado <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>situaci\u00f3n <span class=\"__1 _17\"> </span>financiera <span class=\"__1 _17\"> </span>una provisi\u00f3n por el 85% del saldo de clientes en balance y una provisi\u00f3n por el 100% de la OEPC.  El <span class=\"__1 _3\"></span>saldo de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>cuentas comerciales <span class=\"__1 _3\"></span>vencidas, <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ero <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>deterioradas al <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>diciembre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _4\"></span>24 <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>de 36.651 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>eu<span class=\"__1 _4\"></span>ros <span class=\"__1 _17\"></span>(29.995 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>2023), <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Nota <span class=\"__1 _17\"> </span>11 <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>incluye <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>detalle <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e antig\u00fcedad por tramos.<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1 fs3_1\">Riesgo de liquidez </span></span>Una <span class=\"__1 _3\"></span>gesti\u00f3n <span class=\"__1 _3\"></span>prudente <span class=\"__1 _21\"></span>y austera <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ri<span class=\"__1 _4\"></span>esgo <span class=\"__1 _21\"></span>de liquidez <span class=\"__1 _21\"></span>implica el <span class=\"__1 _21\"></span>mantenimiento <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>suficiente <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo y v<span class=\"__1 _3\"></span>alores negociables, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>disponibili<span class=\"__1 _4\"></span>dad <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>financiaci\u00f3n mediante <span class=\"__1 _3\"></span>un imp<span class=\"__1 _3\"></span>orte suficiente <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>facilidades de <span class=\"__1 _4\"></span>cr\u00e9dito <span class=\"__1 _4\"></span>comprometidas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>tene<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>capacidad <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>liquidar <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>siciones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>mercado. Da<span class=\"__1 _7\"></span>do <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>car\u00e1cter din\u00e1mico de los negocios subyacentes, el Departamento de Tesor<span class=\"__1 _3\"></span>er\u00eda del <span class=\"__1 _4\"></span>Grupo tiene como objet<span class=\"__1 _3\"></span>ivo mantener  la  flexibil<span class=\"__1 _4\"></span>idad  en  la  finan<span class=\"__1 _4\"></span>ciaci\u00f3n  ne<span class=\"__1 _4\"></span>gociando  la  disposici\u00f3n  de <span class=\"__1 _45\"> </span>las  l\u00ed<span class=\"__1 _4\"></span>neas  de  avales comprometidas <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>acuerdo <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>financiaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>le <span class=\"__1 _21\"></span>permitan <span class=\"__1 _3\"></span>ir <span class=\"__1 _21\"></span>financiando <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>proyectos<span class=\"__1 _4\"></span>. <span class=\"__1 _21\"></span>Asimismo, la Direcci\u00f3n <span class=\"__1 _3\"></span>realiza <span class=\"__1 _3\"></span>un seguimiento <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>previsiones de <span class=\"__1 _21\"></span>reserva de <span class=\"__1 _3\"></span>liquide<span class=\"__1 _4\"></span>z <span class=\"__1 _3\"></span>del Grupo en <span class=\"__1 _3\"></span>funci\u00f3n d<span class=\"__1 _3\"></span>e los flujos de efecti<span class=\"__1 _4\"></span>vo esper<span class=\"__1 _3\"></span>ados de mane<span class=\"__1 _4\"></span>ra continua, habiendo creado ya desde el ejerci<span class=\"__1 _4\"></span>cio 2020 un comit\u00e9 de pagos que opera semanalmente. A 31 de diciembre de 2024 y 2023<span class=\"ls18\">, </span>la posici\u00f3n neta de tesorer\u00eda neta del Grupo es la siguiente<span class=\"__1 _4\"></span>: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Deuda financiera (Nota 17) (151.946) (144.391) Menos: Efectivo y otros activos l\u00edquidos equivalentes (Nota 12<span class=\"ls31\">) </span> 25.509 109.899 Posici\u00f3n neta de tesorer\u00eda (126.437) (34.<span class=\"lsa\">492</span>) Total super\u00e1vit / (d\u00e9ficit) de liquidez (126.437) (34.<span class=\"ls5\">492</span>) A 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"ls19\">de</span> <span class=\"lsa\">202</span>4 <span class=\"__1 _3\"></span>la deuda <span class=\"__1 _3\"></span>financiera del Grupo incluye tanto <span class=\"__1 _3\"></span>la recibida de <span class=\"__1 _3\"></span>FASEE como <span class=\"__1 _3\"></span>la renegociada <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>financieras <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>strume<span class=\"__1 _3\"></span>ntada <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _7\"></span>participativos<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>ordinarios<span class=\"ls18\">, </span>sin <span class=\"__1 _23\"> </span>incluir<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>valor <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>las <span class=\"__1 _23\"> </span>obl<span class=\"__1 _4\"></span>igaciones <span class=\"__1 _23\"> </span>convertibles <span class=\"__1 _23\"> </span>(expresamente <span class=\"__1 _23\"> </span>exclui<span class=\"__1 _4\"></span>das <span class=\"__1 _2e\"> </span>en <span class=\"__1 _20\"> </span>el <span class=\"__1 _23\"> </span>contrato <span class=\"__1 _23\"> </span>de financiaci\u00f3n).  Adicionalmente, <span class=\"__1 _22\"> </span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _22\"> </span>mantiene <span class=\"__1 _22\"> </span>un <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>9.067 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>euros <span class=\"__1 _22\"> </span>correspondiente <span class=\"__1 _22\"> </span>a imposiciones <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>dep\u00f3<span class=\"__1 _4\"></span>sitos <span class=\"__1 _23\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _1a\"> </span>Activos <span class=\"__1 _20\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _20\"> </span>corrientes <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>el  estado <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>situaci\u00f3n financiera <span class=\"__1 _2e\"> </span>al <span class=\"__1 _2e\"> </span>31 <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>2024, <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>ha <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span>positado <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>garant\u00eda <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>eje<span class=\"__1 _4\"></span>cuci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>sus proyectos, como<span class=\"__1 _4\"></span> consecuencia d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>falta de <span class=\"__1 _4\"></span>avales<span class=\"__1 _4\"></span>. Asimismo, <span class=\"__1 _4\"></span>un i<span class=\"__1 _4\"></span>mporte de 1.327<span class=\"__1 _4\"></span> miles <span class=\"__1 _4\"></span>de euros se <span class=\"__1 _1f\"></span>encontraba <span class=\"__1 _17\"> </span>sujeto <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>determinadas <span class=\"__1 _1f\"></span>restricciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>uso<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>b\u00e1sicamente <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>estar<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>garant\u00eda <span class=\"__1 _1f\"></span>de litigios <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>terceros <span class=\"__1 _7\"></span>y/o <span class=\"__1 _7\"></span>pendiente <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>resoluciones <span class=\"__1 _7\"></span>judiciales <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>acuerdos <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>contraparte <span class=\"__1 _7\"></span>(1.<span class=\"__1 _4\"></span>2<span class=\"ls2a\">63</span> miles de euros en 2023<span class=\"ls31\">).</span> En l<span class=\"__1 _4\"></span>o que <span class=\"__1 _4\"></span>respecta al <span class=\"__1 _4\"></span>acuerdo con <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades fin<span class=\"__1 _4\"></span>ancieras, el <span class=\"__1 _4\"></span>mismo e<span class=\"__1 _4\"></span>stablece el cu<span class=\"__1 _4\"></span>mplimiento de dos <span class=\"__1 _7\"></span>rat<span class=\"__1 _4\"></span>ios <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>car\u00e1cter <span class=\"__1 _1f\"></span>semestral <span class=\"__1 _7\"></span>(de<span class=\"__1 _4\"></span>nominados <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>apalancamiento <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>cobe<span class=\"__1 _4\"></span>rtura <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>intereses), siendo el primer per\u00edodo de evaluaci\u00f3n el de 12 meses terminado el <span class=\"lsa\">30</span> <span class=\"ls19\">de </span>junio de 2022.  La<span class=\"ls0_1\"> <span class=\"__1 _29\"></span>Ratio <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Apalancamiento, <span class=\"__1 _29\"></span>entendido <span class=\"__1 _21\"></span>como <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>cociente <span class=\"__1 _21\"></span>entre <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>financiera <span class=\"__1 _29\"></span>bruta <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>resultado </span>de <span class=\"__1 _4\"></span>explotaci<span class=\"__1 _4\"></span>\u00f3n, <span class=\"__1 _4\"></span>corregido <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>amortizaciones <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>deterioros <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>p\u00e9rd<span class=\"__1 _4\"></span>idas <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nmovilizado, <span class=\"__1 _4\"></span>seg\u00fan <span class=\"__1 _4\"></span>se define en <span class=\"__1 _4\"></span>el contrato de <span class=\"__1 _4\"></span>financiaci\u00f3n de 29 d<span class=\"__1 _4\"></span>e noviembre de 20<span class=\"__1 _4\"></span>21, y<span class=\"__1 _4\"></span> que n<span class=\"__1 _4\"></span>o coincide <span class=\"__1 _4\"></span>con el EBITDA que <span class=\"__1 _7\"></span>viene <span class=\"__1 _7\"></span>considerando <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Duro <span class=\"__1 _7\"></span>Felguera <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>Alternative <span class=\"__1 _7\"></span>Performance <span class=\"__1 _4\"></span>Measure, <span class=\"__1 _7\"></span>calcul<span class=\"__1 _4\"></span>ado en base a los \u00faltimos 12 meses, deber\u00e1 ser inferior a 2,71.  Tal <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>mencion<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>en <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>Notas <span class=\"__1 _20\"> </span>2.3 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>17<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _20\"> </span>con <span class=\"__1 _20\"> </span>una <span class=\"__1 _20\"> </span>dispe<span class=\"__1 _4\"></span>nsa <span class=\"__1 _20\"> </span>sobre <span class=\"__1 _20\"> </span>el cumplimiento de <span class=\"__1 _4\"></span>las men<span class=\"__1 _4\"></span>cionadas <span class=\"__1 _4\"></span>ratios al 31 <span class=\"__1 _4\"></span>de dicie<span class=\"__1 _4\"></span>mbre de 202<span class=\"__1 _4\"></span>4, siendo el<span class=\"__1 _4\"></span> siguiente pe<span class=\"__1 _4\"></span>riodo de medici\u00f3n <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>30 <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>junio <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>2025, <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>dispone<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>formulaci\u00f3<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>cuentas anuales consolidadas de dispensa sobre su cumplimiento.   El <span class=\"__1 _1f\"></span>an\u00e1lisis <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>liquidez <span class=\"__1 _1f\"></span>debe <span class=\"__1 _1f\"></span>entenderse <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>manera <span class=\"__1 _1f\"></span>conjunta <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>lo <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>ndicado <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>Nota 2.1,4 En <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>tabl<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>mue<span class=\"__1 _4\"></span>stra <span class=\"__1 _21\"></span>a<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntinuaci\u00f3n se <span class=\"__1 _21\"></span>incluye <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _3\"></span>financieros <span class=\"__1 _3\"></span>del Grupo<span class=\"ls18\">, </span>agrupados <span class=\"__1 _1f\"></span>seg\u00fan <span class=\"__1 _1f\"></span>fechas <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>venci<span class=\"__1 _4\"></span>miento <span class=\"__1 _1f\"></span>considerando <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>periodo <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>stante <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>balance hasta su <span class=\"__1 _21\"></span>fecha de <span class=\"__1 _3\"></span>vencimiento co<span class=\"__1 _3\"></span>ntractual. <span class=\"__1 _3\"></span>Las <span class=\"__1 _3\"></span>cantidades que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>muestran <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>tabla son <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _3\"></span>flujos de efectivo contractuales descontados a 31 de diciembre <span class=\"ls19\">de</span> <span class=\"lsa\">202</span>4 y 2023.<span class=\"__1 _4c\"> </span>Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2024<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>13.<span class=\"ls0_1\">858<span class=\"__1 _3\"></span> </span>31.514 46.121 49.103 91 317 141.004 Intereses (*)<span class=\"__1 _3\"></span> 16.162 8.532 11.291 4.735 - - 40.720 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r  146.389 - - - - - 146.389 (*) <span class=\"__1 _4\"></span>Han <span class=\"__1 _4\"></span>sido <span class=\"__1 _4\"></span>determinados <span class=\"__1 _4\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cl\u00e1usulas <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>ontractua<span class=\"__1 _3\"></span>les <span class=\"__1 _4\"></span>y<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>cuando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>f<span class=\"__1 _4\"></span>ijo, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe desglosado ha<span class=\"__1 _3\"></span> sido determin<span class=\"__1 _3\"></span>ado con refe<span class=\"__1 _3\"></span>rencia a las<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>condiciones exist<span class=\"__1 _3\"></span>entes a fe<span class=\"__1 _3\"></span>cha de re<span class=\"__1 _3\"></span>porte. Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2023<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>93.141 23.454 16.580 10.714 94<span class=\"ls0_1\"> </span>408 144.391 Obligaciones y ot<span class=\"__1 _3\"></span>ros instrumentos financieros convertibles (*)<span class=\"__1 _3\"></span> 102.396 - - - - - 102.396 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r (*) 202.6<span class=\"ls8\">18</span> - - - - - 202.6<span class=\"ls8\">18</span> (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Riesgos de cambio clim\u00e1ti<span class=\"__1 _4\"></span>co </span></span>Los <span class=\"__1 _21\"></span>rie<span class=\"__1 _4\"></span>sgos <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>cambio <span class=\"__1 _21\"></span>clim\u00e1tico <span class=\"__1 _3\"></span>resultan <span class=\"__1 _21\"></span>asociados <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span><span class=\"ff1_1\">riesgos <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>transici\u00f3n<span class=\"ff2_1\"> <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>una <span class=\"__1 _3\"></span>econom\u00eda <span class=\"__1 _21\"></span>baja </span></span>en <span class=\"__1 _16\"> </span>emi<span class=\"__1 _4\"></span>siones <span class=\"__1 _16\"> </span>est\u00e1n <span class=\"__1 _16\"> </span>relacionados <span class=\"__1 _16\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>posibles <span class=\"__1 _2e\"> </span>cambios <span class=\"__1 _16\"> </span>pol\u00edtico<span class=\"__1 _4\"></span>s, <span class=\"__1 _16\"> </span>jur\u00eddicos, <span class=\"__1 _17\"> </span>t<span class=\"__1 _4\"></span>ecnol\u00f3gicos <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> mercado <span class=\"__1 _2e\"> </span>que <span class=\"__1 _16\"> </span>se <span class=\"__1 _2e\"> </span>puedan<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>producir <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>medio <span class=\"__1 _2e\"> </span>y <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>argo <span class=\"__1 _16\"> </span>plazo <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>el <span class=\"__1 _2e\"> </span>periodo <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>transici\u00f3n <span class=\"__1 _20\"> </span>hasta <span class=\"__1 _2e\"> </span>una econom\u00eda <span class=\"__1 _4\"></span>menos <span class=\"__1 _7\"></span>dependiente <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>combustibles <span class=\"__1 _4\"></span>f\u00f3siles <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _4\"></span>baja <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>emisione<span class=\"__1 _4\"></span>s d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>gases <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>efecto invernadero. Las <span class=\"__1 _29\"></span>prin<span class=\"__1 _4\"></span>cipales <span class=\"__1 _29\"></span>tendencias <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>mercado <span class=\"__1 _29\"></span>pasan<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>por <span class=\"__1 _21\"></span>el <span class=\"__1 _29\"></span>paul<span class=\"__1 _4\"></span>atino <span class=\"__1 _29\"></span>reemplazo <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>combustibles <span class=\"__1 _21\"></span>f\u00f3siles por <span class=\"__1 _23\"> </span>energ\u00eda <span class=\"__1 _23\"> </span>renovable. <span class=\"__1 _2e\"> </span>El <span class=\"__1 _23\"> </span>crecimiento <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>sector <span class=\"__1 _23\"> </span>renovable <span class=\"__1 _2e\"> </span>su<span class=\"__1 _4\"></span>pone <span class=\"__1 _2e\"> </span>una <span class=\"__1 _23\"> </span>oportunidad <span class=\"__1 _23\"> </span>para <span class=\"__1 _2e\"> </span>Du<span class=\"__1 _4\"></span>ro Felguera. <span class=\"__1 _4\"></span>La <span class=\"__1 _7\"></span>necesidad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>contar <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>energ\u00ed<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>agoten<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y, <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>todo, <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>compromiso <span class=\"__1 _4\"></span>con la <span class=\"__1 _21\"></span>soste<span class=\"__1 _4\"></span>nibilidad <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntra <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>cambio <span class=\"__1 _21\"></span>cli<span class=\"__1 _4\"></span>m\u00e1tico, <span class=\"__1 _21\"></span>hacen <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>uevas <span class=\"__1 _21\"></span>fuentes <span class=\"__1 _3\"></span>\u201cverdes\u201d <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>energ\u00ed<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>sean la soluci\u00f3n. Para <span class=\"__1 _3\"></span>el Grupo, supone una oportunidad de <span class=\"__1 _3\"></span>crecimiento, pues el mer<span class=\"__1 _3\"></span>cado de <span class=\"__1 _3\"></span>las energ\u00edas renovables es pr\u00f3spero y la perspectiva para los pr\u00f3ximos a\u00f1os es prometedora. Dentro <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>estos <span class=\"__1 _1f\"></span>riesgos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>t<span class=\"__1 _4\"></span>ransici\u00f3n, <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>han <span class=\"__1 _7\"></span>identificado<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>aquellos <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>mayor <span class=\"__1 _7\"></span>impacto <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>la organizaci\u00f3n, como pueden ser: \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span><span class=\"ff1_1\">Riesgos  pol\u00edticos <span class=\"__1 _20\"> </span>y  jur\u00eddicos</span>,  es  dec<span class=\"__1 _3\"></span>ir  riesgos <span class=\"__1 _20\"> </span>deri<span class=\"__1 _4\"></span>vados  d<span class=\"__1 _3\"></span>e  pos<span class=\"__1 _3\"></span>ibles  acciones <span class=\"__1 _1a\"> </span>de  los<span class=\"__1 _3\"></span> </span>organismos <span class=\"__1 _1f\"></span>pol\u00edticos <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>regulatorios <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>traten <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>bien <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>limitar <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>factores <span class=\"__1 _1f\"></span>causantes <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>cambio clim\u00e1tico, <span class=\"__1 _2e\"> </span>o <span class=\"__1 _2e\"> </span>bien <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>promocionar <span class=\"__1 _2e\"> </span>medi<span class=\"__1 _4\"></span>das <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>adaptaci\u00f3n <span class=\"__1 _2e\"> </span>al <span class=\"__1 _2e\"> </span>cambio<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>cli<span class=\"__1 _4\"></span>m\u00e1tico, <span class=\"__1 _16\"> </span>y <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>afecten <span class=\"__1 _2e\"> </span>al desarrollo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>actividad <span class=\"__1 _7\"></span>de<span class=\"ls2\">l <span class=\"__1 _7\"></span></span>Grupo, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>pueden <span class=\"__1 _7\"></span>s<span class=\"__1 _3\"></span>er <span class=\"__1 _7\"></span>requisitos <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>fuentes <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>energ\u00edas limpias, <span class=\"__1 _1f\"></span>exigencias <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>reducci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"></span>emisiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>gases <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>efecto <span class=\"__1 _1f\"></span>invernadero <span class=\"__1 _1f\"></span>fruto <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>recto <span class=\"__1 _1f\"></span>o indirecto de la actividad de<span class=\"__1 _4\"></span><span class=\"ls2\">l </span>Grupo, o la promoci\u00f3n de pr\u00e1cti<span class=\"__1 _4\"></span>cas sostenibles en el uso y urbani<span class=\"__1 _4\"></span>zaci\u00f3n<span class=\"__1 _3\"></span> de suelo. La consideraci\u00f3n del gas y la <span class=\"__1 _3\"></span>nuclear como energ\u00edas l<span class=\"__1 _3\"></span>impias y por tanto su incorporaci\u00f3n a<span class=\"__1 _4c\"> </span>la taxon<span class=\"__1 _3\"></span>om\u00eda ESG <span class=\"__1 _21\"></span>de modo <span class=\"__1 _3\"></span>transitorio <span class=\"__1 _3\"></span>puede <span class=\"__1 _3\"></span>tener <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>gran <span class=\"__1 _3\"></span>impacto en <span class=\"__1 _21\"></span>las oportunidades <span class=\"__1 _3\"></span>de <span class=\"ls16\">ne</span>gocio del Grupo. En <span class=\"__1 _1f\"></span>este <span class=\"__1 _1f\"></span>sentido <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>muy <span class=\"__1 _1f\"></span>relacio<span class=\"__1 _4\"></span>nados <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>estos <span class=\"__1 _7\"></span>aspectos <span class=\"__1 _1f\"></span>regulatorios, <span class=\"__1 _1f\"></span>tambi\u00e9n <span class=\"__1 _1f\"></span>es <span class=\"__1 _1f\"></span>probable <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se produzca un aumento de los riesgos jur\u00eddicos o de litigaci\u00f3n por aspectos relacionados con el clima. \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span><span class=\"ff1_1\">Riesgo <span class=\"__1 _16\"> </span>reputacional</span>, <span class=\"__1 _16\"> </span>muy <span class=\"__1 _16\"> </span>vincul<span class=\"__1 _4\"></span>ado <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>demand<span class=\"__1 _4\"></span>as, <span class=\"__1 _17\"> </span>acrecent<span class=\"__1 _4\"></span>adas <span class=\"__1 _17\"> </span>t<span class=\"__1 _4\"></span>ras <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>apari<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _16\"> </span>del </span>COVID, de una sociedad que cada vez est\u00e1 m\u00e1s concienciada con temas como el medioambiente, la sostenibilidad  y <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as buenas pr\u00e1cticas <span class=\"__1 _3\"></span>empresariales, y <span class=\"__1 _3\"></span>a como el <span class=\"__1 _3\"></span>mercado premiar\u00e1 a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as compa\u00f1<span class=\"__1 _4\"></span>\u00edas percibidas como <span class=\"__1 _3\"></span>lideres en <span class=\"__1 _3\"></span>la transformaci\u00f3n y <span class=\"__1 _3\"></span>modernizaci\u00f3n del <span class=\"__1 _3\"></span>sector y <span class=\"__1 _3\"></span>previsiblemente castigar<span class=\"__1 _3\"></span>\u00e1 a las <span class=\"__1 _3\"></span>empresas que c<span class=\"__1 _3\"></span>ontribuyan de f<span class=\"__1 _3\"></span>orma poco <span class=\"__1 _3\"></span>visible a <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>sta transformaci\u00f3n <span class=\"__1 _3\"></span>o sean <span class=\"__1 _3\"></span>percibidas com<span class=\"__1 _3\"></span>o obsoletas en materia de ESG. \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span><span class=\"ff1_1\">Riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mercado</span>, <span class=\"__1 _7\"></span>relacionado <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>situaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>puedan <span class=\"__1 _7\"></span>producir <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>y </span>descompensaciones <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>oferta <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>demanda <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>ciertas <span class=\"__1 _4\"></span>materias <span class=\"__1 _4\"></span>pri<span class=\"__1 _4\"></span>mas, <span class=\"__1 _4\"></span>productos <span class=\"__1 _7\"></span>y servi<span class=\"__1 _4\"></span>cios, <span class=\"__1 _4\"></span>que potencialmente puedan comprometer la cadena de suministro de la que se nutre <span class=\"__1 _3\"></span>la el <span class=\"__1 _4\"></span>Grupo<span class=\"__1 _4\"></span>. \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span><span class=\"ff1_1\">Riesgo  tecnol\u00f3gico</span>,  q<span class=\"__1 _3\"></span>ue  ata\u00f1e <span class=\"__1 _1a\"> </span>a  las <span class=\"__1 _20\"> </span>innovaciones  tecnol\u00f3gicas  q<span class=\"__1 _3\"></span>ue  surjan <span class=\"__1 _20\"> </span>o<span class=\"__1 _4\"></span>  se <span class=\"__1 _20\"> </span>vean </span>favorecidas <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>roceso <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>transici\u00f3n, <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>consecuente <span class=\"__1 _1f\"></span>sustituci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>antiguos <span class=\"__1 _1f\"></span>sistemas <span class=\"__1 _1f\"></span>en favor estas nuevas tecnolog\u00edas. Por <span class=\"__1 _1f\"></span>ot<span class=\"__1 _4\"></span>ro <span class=\"__1 _1f\"></span>lado, <span class=\"__1 _1f\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"></span><span class=\"ff1_1\">riesgo<span class=\"__1 _3\"></span>s <span class=\"__1 _1f\"></span>f\u00edsicos<span class=\"__1 _4\"></span><span class=\"ff2_1\"> <span class=\"__1 _1f\"></span>son <span class=\"__1 _17\"> </span>aquellos <span class=\"__1 _1f\"></span>relacionados <span class=\"__1 _1f\"></span>con <span class=\"__1 _17\"> </span>eventos <span class=\"__1 _1f\"></span>(riesgos <span class=\"__1 _17\"> </span>agudos) <span class=\"__1 _1f\"></span>o <span class=\"__1 _17\"> </span>co<span class=\"__1 _3\"></span>n </span></span>cambios <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>argo <span class=\"__1 _21\"></span>plazo <span class=\"__1 _3\"></span>(riesgos <span class=\"__1 _3\"></span>cr\u00f3nicos) <span class=\"__1 _3\"></span>derivados <span class=\"__1 _21\"></span>del <span class=\"__1 _3\"></span>cambio <span class=\"__1 _3\"></span>clim\u00e1tico, <span class=\"__1 _21\"></span>como po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>ejemplo <span class=\"__1 _3\"></span>desastres<span class=\"__1 _3\"></span> naturales, temperatu<span class=\"__1 _4\"></span>ras extremas en fu<span class=\"__1 _4\"></span>nci\u00f3n de l<span class=\"__1 _4\"></span>a ubicaci\u00f3n de <span class=\"__1 _4\"></span>las obras<span class=\"__1 _4\"></span> (fr\u00edo o<span class=\"__1 _4\"></span> calor) <span class=\"__1 _4\"></span>o cambios <span class=\"__1 _4\"></span>a largo plazo en lo<span class=\"__1 _4\"></span>s patrones clim\u00e1ticos. Debido al ciclo de vida del<span class=\"__1 _4\"></span> resu<span class=\"__1 _4\"></span>ltado de los proyectos cuando se <span class=\"__1 _20\"> </span>trata <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>instalaciones <span class=\"__1 _20\"> </span>comple<span class=\"__1 _4\"></span>jas, <span class=\"__1 _20\"> </span>estos <span class=\"__1 _1a\"> </span>eventos <span class=\"__1 _23\"> </span>o <span class=\"__1 _20\"> </span>cambi<span class=\"__1 _4\"></span>os <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>largo <span class=\"__1 _1a\"> </span>plazo <span class=\"__1 _20\"> </span>pod<span class=\"__1 _4\"></span>r\u00edan <span class=\"__1 _23\"> </span>co<span class=\"__1 _4\"></span>nllevar repercusiones <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>nivel <span class=\"__1 _1f\"></span>financiero <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Grupo<span class=\"__1 _4\"></span>, <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>ejemplo, <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>a\u00f1os <span class=\"__1 _7\"></span>di<span class=\"__1 _4\"></span>rectos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>activos <span class=\"__1 _1f\"></span>y/o <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>la cadena <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>producci\u00f3n, <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>disponibilidad <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>cal<span class=\"__1 _4\"></span>idad <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>agua <span class=\"__1 _1f\"></span>o <span class=\"__1 _1f\"></span>cambios <span class=\"__1 _1f\"></span>extremos <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>la temperatura <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>afecten <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nfraestructuras, <span class=\"__1 _4\"></span>existe<span class=\"__1 _4\"></span>ncias, <span class=\"__1 _4\"></span>cadena <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>producci\u00f3n <span class=\"__1 _7\"></span>o <span class=\"__1 _4\"></span>empleados <span class=\"__1 _4\"></span>de la organizaci\u00f3<span class=\"ls16\">n.</span> Los e<span class=\"__1 _4\"></span>sfuerzos a <span class=\"__1 _4\"></span>fin <span class=\"__1 _4\"></span>de mitigar <span class=\"__1 _4\"></span>y adaptarse <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cambio cl<span class=\"__1 _4\"></span>im\u00e1tico <span class=\"__1 _4\"></span>tambi\u00e9n pueden <span class=\"__1 _4\"></span>crear op<span class=\"__1 _4\"></span>ortunidades<span class=\"__1 _3\"></span> para el Grupo, las cuales han sido identificadas y se exponen a continuaci\u00f3n: \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span><span class=\"ff1_1\">Resiliencia <span class=\"__1 _4\"></span>y capacidad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>respuesta</span> <span class=\"__1 _4\"></span>ante <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>cambio <span class=\"__1 _4\"></span>clim\u00e1tico y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>retos <span class=\"__1 _4\"></span>que supo<span class=\"__1 _4\"></span>ne, no </span>solo ecol\u00f3gicos sino tambi\u00e9n normativos, y ante los que los que <span class=\"__1 _4\"></span>el Grupo estar\u00e1 mejor preparado. \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span><span class=\"ff1_1\">Mejor <span class=\"__1 _23\"> </span>posicionamiento <span class=\"__1 _2e\"> </span>en <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>mercado</span>, <span class=\"__1 _2e\"> </span>g<span class=\"__1 _4\"></span>racias <span class=\"__1 _2e\"> </span>a <span class=\"__1 _23\"> </span>un <span class=\"__1 _23\"> </span>mejor <span class=\"__1 _23\"> </span>dise\u00f1o <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>producto, <span class=\"__1 _2e\"> </span>m\u00e1s </span>sostenible, resilien<span class=\"__1 _3\"></span>te y <span class=\"__1 _21\"></span>eficiente energ\u00e9ticamente, <span class=\"__1 _21\"></span>y una <span class=\"ff1_1\">m<span class=\"__1 _3\"></span>ejor imagen <span class=\"__1 _21\"></span>reputacional<span class=\"ff2_1\">, alineada <span class=\"__1 _3\"></span>con </span></span>las demandas de una sociedad cada vez <span class=\"__1 _3\"></span>m\u00e1s concienciada con la sostenibilidad.<span class=\"__1 _4\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span>Obtenci\u00f3n <span class=\"__1 _2d\"> </span>de <span class=\"__1 _22\"> </span><span class=\"ff1_1\">mejores <span class=\"__1 _22\"> </span>co<span class=\"__1 _4\"></span>ndiciones <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>financiaci\u00f3n</span> <span class=\"__1 _22\"> </span>para <span class=\"__1 _2d\"> </span>la <span class=\"__1 _2d\"> </span>ejecuci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _22\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _22\"> </span>pro<span class=\"__1 _4\"></span>yectos </span>sostenibles, con importantes rebajas <span class=\"__1 _4\"></span>en los tipos de int<span class=\"__1 _4\"></span>er\u00e9s, y en este mismo sentido, calificaciones crediticias m\u00e1s altas para la emisi\u00f3n de bonos.<span class=\"__1 _4c\"> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span><span class=\"ff1_1\">Diversificaci\u00f3n <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>ampliaci\u00f3n <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>es<span class=\"__1 _4\"></span>pectro <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>inversores <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>Grupo</span>, <span class=\"__1 _1f\"></span>hacia <span class=\"__1 _1f\"></span>fondo<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>e </span>inversores <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>integren <span class=\"__1 _7\"></span>indicadores <span class=\"__1 _4\"></span>rel<span class=\"__1 _4\"></span>acionados <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>sostenibilidad <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>negocio <span class=\"__1 _7\"></span>responsable <span class=\"__1 _7\"></span>en sus <span class=\"__1 _22\"> </span>criterios <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>inversi\u00f3n <span class=\"__1 _45\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _45\"> </span>medi<span class=\"__1 _4\"></span>ante  l<span class=\"__1 _4\"></span>a <span class=\"__1 _45\"> </span>incl<span class=\"__1 _4\"></span>usi\u00f3n <span class=\"__1 _22\"> </span>en <span class=\"__1 _45\"> </span>\u00ed<span class=\"__1 _4\"></span>ndices <span class=\"__1 _22\"> </span>y <span class=\"__1 _45\"> </span>cart<span class=\"__1 _4\"></span>eras  en<span class=\"__1 _4\"></span>focados <span class=\"__1 _45\"> </span>h<span class=\"__1 _4\"></span>acia  l<span class=\"__1 _4\"></span>a sostenibilidad. \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span>Tendencia <span class=\"__1 _17\"> </span>global <span class=\"__1 _16\"> </span>hac\u00eda <span class=\"__1 _16\"> </span><span class=\"ff1_1\">fuentes <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>energ\u00eda <span class=\"__1 _17\"> </span>limpia</span>, <span class=\"__1 _16\"> </span>lo <span class=\"__1 _16\"> </span>que <span class=\"__1 _17\"> </span>conlleva <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>mayor <span class=\"__1 _17\"> </span>eficiencia </span>energ\u00e9tica, reducci\u00f3n de costes y mejora en la capacidad de almacenamiento. \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span>B\u00fasqueda de una <span class=\"__1 _4\"></span><span class=\"ff1_1\">mayor eficiencia en <span class=\"__1 _4\"></span>la gesti\u00f3n</span> de <span class=\"__1 _4\"></span>los recursos y residuos <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Grupo, que </span>le permita reducir costes operativos. Duro <span class=\"__1 _21\"></span>Felgu<span class=\"__1 _4\"></span>era <span class=\"__1 _21\"></span>mantiene <span class=\"__1 _3\"></span>un <span class=\"__1 _29\"></span>firme <span class=\"__1 _3\"></span>compromiso <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>ucha <span class=\"__1 _21\"></span>contra <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>cambio <span class=\"__1 _3\"></span>clim\u00e1tico. <span class=\"__1 _21\"></span>Por <span class=\"__1 _3\"></span>este <span class=\"__1 _21\"></span>motivo trabaja <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"></span>s<span class=\"__1 _3\"></span>eguimiento <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>minimizaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>emisiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>gases <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>efecto <span class=\"__1 _1f\"></span>invernadero <span class=\"__1 _1f\"></span>(GEI) derivadas de su actividad.<span class=\"__1 _4c\"> </span>Dentro <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>Estrategia <span class=\"__1 _4\"></span>marcada <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>Europa <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Agen<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>2030, <span class=\"__1 _4\"></span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _4\"></span>Felguera <span class=\"__1 _4\"></span>redacta <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>Plan <span class=\"__1 _4\"></span>de Transici\u00f3n <span class=\"__1 _16\"> </span>Ecol\u00f3gica <span class=\"__1 _16\"> </span>2021-2027 <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>compromete <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>trabajar <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>implantaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>4 <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _16\"> </span>17 objetivos de desarrollo sostenible (ODS). - <span class=\"__1 _47\"> </span>Objetivo 7: Energ\u00eda asequible y no contaminante. - <span class=\"__1 _47\"> </span>Objetivo 9: Industria, innovaci\u00f3n e infraestructura. - <span class=\"__1 _47\"> </span>Objetivo 12: Producci\u00f3n y consumo responsables. - <span class=\"__1 _47\"> </span>Objetivo 13: Acci\u00f3n por el clima.<span class=\"__1 _4c\"> </span>Especial <span class=\"__1 _4\"></span>relevancia, <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>obje<span class=\"__1 _4\"></span>tivo <span class=\"__1 _4\"></span>13 <span class=\"__1 _4\"></span>\u201cAcci\u00f3n <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>clima\u201d <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>toman <span class=\"__1 _4\"></span>c\u00f3mo <span class=\"__1 _4\"></span>punto <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>partida el control y seguimiento de las emisiones. 3.2.<span class=\"ff4\"> <span class=\"__1 _42\"> </span></span>Gest<span class=\"__1 _4\"></span>i\u00f3n del riesgo de capital Los objetivos <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Grupo en relaci\u00f3<span class=\"__1 _4\"></span>n con la g<span class=\"__1 _4\"></span>esti\u00f3n del capi<span class=\"__1 _4\"></span>tal son <span class=\"__1 _4\"></span>salvaguardar la capacidad <span class=\"__1 _7\"></span>de este para <span class=\"__1 _21\"></span>continuar <span class=\"__1 _21\"></span>como <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>negocio <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>marcha <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>pode<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>proporcionar<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>rendimiento <span class=\"__1 _29\"></span>para <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>A<span class=\"__1 _4\"></span>ccionistas,<span class=\"__1 _4c\"> </span>as\u00ed como beneficios para otros tenedores de instrumentos de patrimonio y mantener una estructura \u00f3ptima de capital y reducir su coste. Con <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>fin <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>mantener <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>aju<span class=\"__1 _4\"></span>star <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>estructura <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>capital, <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _7\"></span>podr\u00eda <span class=\"__1 _4\"></span>ajustar <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>los dividendos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>pagar <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>Accionistas, <span class=\"__1 _4\"></span>reembolsar <span class=\"__1 _4\"></span>capital <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>Accionistas, <span class=\"__1 _4\"></span>emitir <span class=\"__1 _4\"></span>nue<span class=\"__1 _4\"></span>vas acciones <span class=\"__1 _4\"></span>o vender activos para reducir la deuda.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ace <span class=\"__1 _4\"></span>seg<span class=\"__1 _4\"></span>uimiento <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>capital <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>erdo <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>\u00edndice <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>endeudamiento, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l\u00ednea <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>la pr\u00e1ctica del <span class=\"__1 _21\"></span>sector. Este <span class=\"__1 _21\"></span>\u00ed<span class=\"__1 _4\"></span>ndice se <span class=\"__1 _21\"></span>calcula como <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>deuda <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>eta d<span class=\"__1 _3\"></span>ividida en<span class=\"__1 _3\"></span>tre e<span class=\"__1 _3\"></span>l capital <span class=\"__1 _3\"></span>total. La <span class=\"__1 _21\"></span>deuda neta <span class=\"__1 _4\"></span>se calcu<span class=\"__1 _4\"></span>la como <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>total de <span class=\"__1 _7\"></span>deuda fin<span class=\"__1 _4\"></span>anciera y <span class=\"__1 _4\"></span>derivados<span class=\"__1 _4\"></span>, tal <span class=\"__1 _4\"></span>y como<span class=\"__1 _4\"></span> se <span class=\"__1 _4\"></span>mue<span class=\"__1 _4\"></span>stran en<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>stado de situaci\u00f3n f<span class=\"__1 _3\"></span>inanciera consolidado<span class=\"__1 _4\"></span> me<span class=\"__1 _3\"></span>nos el efectivo <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>otros activos l\u00edquidos eq<span class=\"__1 _3\"></span>uivalentes<span class=\"__1 _4\"></span>. El <span class=\"__1 _3\"></span>capital total se calcula como el patrimonio neto, tal y <span class=\"__1 _3\"></span>como se muest<span class=\"__1 _4\"></span>ra en <span class=\"__1 _3\"></span>las cuentas consolidadas, m\u00e1s la deuda neta. La<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>deuda fi<span class=\"__1 _3\"></span>nanciera est\u00e1 <span class=\"__1 _21\"></span>sujeta a <span class=\"__1 _3\"></span>diversas <span class=\"__1 _21\"></span>cl<span class=\"__1 _4\"></span>\u00e1usulas <span class=\"__1 _3\"></span>de v<span class=\"__1 _3\"></span>encimiento anticipado y <span class=\"__1 _21\"></span>asimi<span class=\"__1 _4\"></span>smo, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>los </span>contratos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>29 <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>noviembre <span class=\"__1 _7\"></span><span class=\"ls19\">de</span> 2<span class=\"__1 _4\"></span>021 <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _4\"></span>financieras <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>FASEE <span class=\"__1 _4\"></span>no permiten el reparto de dividendos salvo cumplimiento de ciertas condiciones <span class=\"__1 _4\"></span>(Notas 3.1.c). El Gru<span class=\"__1 _4\"></span>po at<span class=\"__1 _4\"></span>raviesa desde<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>hace a\u00f1o<span class=\"__1 _4\"></span>s un<span class=\"__1 _4\"></span>a situ<span class=\"__1 _4\"></span>aci\u00f3n financiera <span class=\"__1 _4\"></span>complicada <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>se det<span class=\"__1 _4\"></span>alla <span class=\"__1 _4\"></span>en la Nota <span class=\"__1 _4\"></span>2.1.4, <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>motivo <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>prin<span class=\"__1 _4\"></span>cipales <span class=\"__1 _4\"></span>financiadores <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>provienen <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>Administraci\u00f3n P\u00fablica, <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>trav\u00e9s <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>FASEE <span class=\"__1 _1f\"></span>(Nota <span class=\"__1 _17\"> </span><span class=\"lsa\">17</span>) <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"></span>Principado <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Astu<span class=\"__1 _4\"></span>rias <span class=\"__1 _1f\"></span>(Nota <span class=\"__1 _17\"> </span><span class=\"ls2a\">17</span>). <span class=\"__1 _17\"> </span>Adicionalmente, cuenta <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>pr\u00e9<span class=\"__1 _4\"></span>stamos <span class=\"__1 _16\"> </span>con <span class=\"__1 _17\"> </span>entidade<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>cr\u00e9dito <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>provienen <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>refinan<span class=\"__1 _4\"></span>ciaciones <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>ejercicios anteriores <span class=\"__1 _2d\"> </span>(Nota <span class=\"__1 _2d\"> </span><span class=\"lsa\">17</span>), <span class=\"__1 _2d\"> </span>as\u00ed <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"> </span>de <span class=\"__1 _22\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _2d\"> </span>l\u00ednea <span class=\"__1 _2d\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>avales <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>proviene <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _22\"> </span>me<span class=\"__1 _4\"></span>ncionadas refinanciaciones.<span class=\"__1 _4c\"> </span>  Por este motivo, <span class=\"__1 _3\"></span>el Grupo sigue <span class=\"__1 _3\"></span>un Plan d<span class=\"__1 _3\"></span>e Viabilidad que <span class=\"__1 _3\"></span>fue aprobado <span class=\"__1 _3\"></span>en febrero <span class=\"__1 _3\"></span>de 2023 <span class=\"__1 _3\"></span>y cuenta<span class=\"__1 _3\"></span> con dificultades <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>acceso <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>facilidades crediticias <span class=\"__1 _21\"></span>adicio<span class=\"__1 _4\"></span>nales <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>nuevas <span class=\"__1 _3\"></span>l\u00edneas de <span class=\"__1 _21\"></span>avales. El Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>no cuenta <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>una calif<span class=\"__1 _3\"></span>icaci\u00f3n <span class=\"__1 _21\"></span>cred<span class=\"__1 _4\"></span>iticia para <span class=\"__1 _29\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>ejercicios <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>2023<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>debido a <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>situaci\u00f3n f<span class=\"__1 _3\"></span>inanciera",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">Riesgo de mercado </span></span>(i)<span class=\"ff4\"> <span class=\"__1 _40\"> </span></span>Riesgo de tipo de cambio El <span class=\"__1 _7\"></span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span>pera <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>\u00e1mbito <span class=\"__1 _1f\"></span>internacional <span class=\"__1 _7\"></span>y, <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>tan<span class=\"__1 _4\"></span>to, <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _1f\"></span>expuesto <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _7\"></span>de cambio por <span class=\"__1 _3\"></span>operaciones <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>monedas <span class=\"__1 _3\"></span>extranjeras, principalmente <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>d\u00f3lar <span class=\"__1 _3\"></span>americano (USD),<span class=\"__1 _3\"></span> de <span class=\"__1 _1f\"></span>modo <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>devaluaciones <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>pa\u00ed<span class=\"__1 _4\"></span>ses <span class=\"__1 _7\"></span>emergentes <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>afectar\u00edan <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>principio <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>modo directo <span class=\"__1 _4\"></span>a los <span class=\"__1 _4\"></span>ingresos <span class=\"__1 _4\"></span>contabilizados en l<span class=\"__1 _4\"></span>as obras, <span class=\"__1 _7\"></span>ex<span class=\"__1 _3\"></span>istiendo <span class=\"__1 _4\"></span>en menor <span class=\"__1 _4\"></span>medida exposici\u00f3n<span class=\"__1 _4\"></span> a<span class=\"__1 _4c\"> </span>monedas <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>ocales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>pa\u00ed<span class=\"__1 _4\"></span>ses <span class=\"__1 _1f\"></span>emergentes, <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"></span>ac<span class=\"__1 _3\"></span>tualmente <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>m\u00e1s <span class=\"__1 _1f\"></span>importantes <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>dinar argelino <span class=\"__1 _7\"></span>(DZD) <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>dirh<span class=\"__1 _4\"></span>am <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>Emirato<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>\u00c1rabes <span class=\"__1 _7\"></span>Unidos<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>(AED). <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>tipo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cambio surge cuando <span class=\"__1 _4\"></span>las transacciones <span class=\"__1 _4\"></span>comerciales futuras, los act<span class=\"__1 _4\"></span>ivos y pasivos re<span class=\"__1 _4\"></span>conocidos est\u00e1n denominados en una moneda que no es la m<span class=\"__1 _3\"></span>oneda funcional de la Sociedad dominante y de las filiales en<span class=\"__1 _4\"></span> Espa\u00f1a, que coincide con su moneda de presentaci\u00f3n, el euro.<span class=\"__1 _4\"></span><span class=\"fs1_1\"> </span>O en el caso de filiales en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>extranjero cua<span class=\"__1 _3\"></span>ndo ostent<span class=\"ls1a\">an</span> sald<span class=\"__1 _3\"></span>os en <span class=\"__1 _21\"></span>mo<span class=\"__1 _4\"></span>neda distinta <span class=\"__1 _21\"></span>a la <span class=\"__1 _3\"></span>moneda funcional <span class=\"__1 _3\"></span>de cada pa\u00eds. Para <span class=\"__1 _4\"></span>control<span class=\"__1 _4\"></span>ar <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>riesgo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>ipo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>cambio <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>surge <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>ransacciones <span class=\"__1 _7\"></span>comerci<span class=\"__1 _3\"></span>ales <span class=\"__1 _4\"></span>fut<span class=\"__1 _4\"></span>uras, activos y pasivos reconocidos, las entidades del Grupo reali<span class=\"__1 _4\"></span>zan: -<span class=\"ff5\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">C<span class=\"ff8\">ontratos  acordados  en <span class=\"__1 _20\"> </span>\u201cmul<span class=\"__1 _4\"></span>tidivisa\u201d,  desagregando  e<span class=\"__1 _3\"></span>l  precio  de <span class=\"__1 _1a\"> </span>venta  en  la<span class=\"__1 _3\"></span>s </span></span></span>distintas <span class=\"__1 _4\"></span>monedas de los <span class=\"__1 _4\"></span>costes <span class=\"__1 _4\"></span>previstos y manteniendo <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>m\u00e1rgenes previstos en euros. Al <span class=\"__1 _4\"></span>31 <span class=\"__1 _7\"></span>de d<span class=\"__1 _4\"></span>iciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>principal <span class=\"__1 _7\"></span>exp<span class=\"__1 _3\"></span>osici\u00f3n <span class=\"__1 _7\"></span>a<span class=\"__1 _3\"></span>l <span class=\"__1 _4\"></span>riesgo <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>tipo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>cambio p<span class=\"__1 _4\"></span>roviene <span class=\"__1 _7\"></span>del tipo de cambio en d\u00f3lares y dinares argelinos.<span class=\"__1 _4c\"> </span>A 31 de<span class=\"__1 _4\"></span> diciemb<span class=\"__1 _4\"></span>re de <span class=\"__1 _4\"></span><span class=\"lsa\">20</span>24<span class=\"ls18\">, </span>si e<span class=\"__1 _4\"></span>l euro <span class=\"__1 _4\"></span>se d<span class=\"__1 _4\"></span>ebilitara en<span class=\"__1 _4\"></span> un <span class=\"__1 _4\"></span>5% frente<span class=\"__1 _4\"></span> al d\u00f3l<span class=\"__1 _4\"></span>ar americano, co<span class=\"__1 _4\"></span>n el resto <span class=\"__1 _21\"></span>de variables <span class=\"__1 _3\"></span>constantes, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>resultado <span class=\"__1 _3\"></span>despu\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>impuestos del <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _3\"></span>hubiera s<span class=\"__1 _3\"></span>ido 130<span class=\"ls0_1\"> <span class=\"__1 _2e\"> </span>miles <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>mayor <span class=\"__1 _2e\"> </span>(</span>507<span class=\"ls0_1\"> <span class=\"__1 _2e\"> </span>mile<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>mayor <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>2023), <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>el <span class=\"__1 _23\"> </span>caso <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>na </span>revaluaci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>5% <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>sultado <span class=\"__1 _3\"></span>habr\u00eda <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>isminuido <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span><span class=\"lsa\">117<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>miles de <span class=\"__1 _21\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>(458 miles <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>uros </span></span>menor <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>2023)<span class=\"ls18\">, <span class=\"__1 _21\"></span><span class=\"ls0_1\">principalmente <span class=\"__1 _29\"></span>como <span class=\"__1 _21\"></span>resultado <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>gananci<span class=\"__1 _4\"></span>as/p\u00e9rdidas <span class=\"__1 _29\"></span>por <span class=\"__1 _21\"></span>tipo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>cambio </span></span>de moneda ex<span class=\"__1 _3\"></span>tranjera por la <span class=\"__1 _3\"></span>conversi\u00f3n a <span class=\"__1 _3\"></span>d\u00f3lares americanos de <span class=\"__1 _3\"></span>los clientes <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>otras cuentas a <span class=\"__1 _4\"></span>cobrar, <span class=\"__1 _7\"></span>efectivo, <span class=\"__1 _4\"></span>proveedores <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>anticipos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>clientes, <span class=\"__1 _4\"></span>as\u00ed<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>impacto <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>resultado final <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>proyecto <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>importes <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ingresos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _7\"></span>futuros <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>d\u00f3lares, <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>efecto <span class=\"__1 _1f\"></span>del grado de avance al final del ejercicio. Adem\u00e1s, <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ro <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>debili<span class=\"__1 _4\"></span>tara <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>5% <span class=\"__1 _7\"></span>frente <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>din<span class=\"__1 _4\"></span>ar <span class=\"__1 _4\"></span>argelino<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>dirham <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Emirato<span class=\"__1 _4\"></span>s \u00c1rabes <span class=\"__1 _4\"></span>Unidos, <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>variables <span class=\"__1 _4\"></span>constantes, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>resultado despu\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _4\"></span>del ejercicio <span class=\"__1 _21\"></span>hubiera <span class=\"__1 _3\"></span>sido <span class=\"__1 _21\"></span><span class=\"lsa\">2.<span class=\"ls0_1\">249 <span class=\"__1 _3\"></span><span class=\"ls11\">y <span class=\"__1 _21\"></span><span class=\"lsa\">388<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>menor, <span class=\"__1 _3\"></span>respectivamente <span class=\"__1 _21\"></span>(2.116 <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>35<span class=\"__1 _4\"></span>3 <span class=\"__1 _21\"></span>miles </span></span></span></span></span>de <span class=\"__1 _16\"> </span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>menor <span class=\"__1 _16\"> </span>re<span class=\"__1 _4\"></span>spectivamente <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>2023), <span class=\"__1 _16\"> </span>y <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>el <span class=\"__1 _16\"> </span>caso<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>revaluaci\u00f3n <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _16\"> </span>5% <span class=\"__1 _2e\"> </span>el resultado habr\u00eda aumentado en <span class=\"__1 _4\"></span>2.034 y 351 <span class=\"__1 _4\"></span>miles de euros (1.481 mile<span class=\"__1 _4\"></span>s de euros mayor en 2023<span class=\"ls0_1\">), <span class=\"__1 _1f\"></span>principalmente <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>resultado <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>ganancias <span class=\"__1 _1f\"></span>/ <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>cambio <span class=\"__1 _1f\"></span>de </span>moneda <span class=\"__1 _29\"></span>extranjera <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>conversi\u00f3n <span class=\"__1 _29\"></span>a <span class=\"__1 _3\"></span>dinares <span class=\"__1 _29\"></span>argelinos <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>sucursal de<span class=\"ls0_1\"> Argelia y de Dubai. </span>(ii)<span class=\"ff4\"> <span class=\"__1 _38\"> </span></span>Ri<span class=\"__1 _4\"></span>esgo de precios Si <span class=\"__1 _3\"></span>bien el Gru<span class=\"__1 _3\"></span>po n<span class=\"__1 _3\"></span>o se <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span>cuentra <span class=\"__1 _3\"></span>expuesto <span class=\"__1 _3\"></span>al <span class=\"__1 _3\"></span>riesgo del <span class=\"__1 _3\"></span>precio <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>materias <span class=\"__1 _3\"></span>primas <span class=\"__1 _3\"></span>cotizadas y/o simi<span class=\"__1 _4\"></span>lares, est<span class=\"__1 _4\"></span>e con<span class=\"__1 _4\"></span>sidera que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a reali<span class=\"__1 _4\"></span>zaci\u00f3n de <span class=\"__1 _4\"></span>proyectos <span class=\"__1 _4\"></span>cuya du<span class=\"__1 _4\"></span>raci\u00f3n se <span class=\"__1 _4\"></span>extiende <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>lo largo de <span class=\"__1 _3\"></span>dos <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _3\"></span>a\u00f1os supone, <span class=\"__1 _3\"></span>inicialmente, un <span class=\"__1 _21\"></span>ri<span class=\"__1 _4\"></span>esgo <span class=\"__1 _3\"></span>en el <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>recio del <span class=\"__1 _3\"></span>contrato, <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _3\"></span>efecto del <span class=\"__1 _1a\"> </span>crecimiento <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>los  costes <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>contratar <span class=\"__1 _1a\"> </span>sobre <span class=\"__1 _20\"> </span>todo <span class=\"__1 _1a\"> </span>cuando <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>opera <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>mercado internacional en ec<span class=\"__1 _3\"></span>onom\u00ed<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>con una tasa <span class=\"__1 _3\"></span>de inflaci\u00f3n <span class=\"__1 _3\"></span>elevada. En otras <span class=\"__1 _3\"></span>ocasiones los <span class=\"__1 _3\"></span>precios de <span class=\"__1 _35\"> </span>con<span class=\"__1 _4\"></span>tratos <span class=\"__1 _35\"> </span>o <span class=\"__1 _f\"> </span>subcontratos <span class=\"__1 _35\"> </span>asoci<span class=\"__1 _4\"></span>ados <span class=\"__1 _35\"> </span>se <span class=\"__1 _35\"> </span>n<span class=\"__1 _4\"></span>ominan <span class=\"__1 _35\"> </span>en <span class=\"__1 _f\"> </span>monedas <span class=\"__1 _35\"> </span>m\u00e1s <span class=\"__1 _f\"> </span>fuertes (fundamentalmente <span class=\"__1 _7\"></span>USD) <span class=\"__1 _4\"></span>pagaderos <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>divisa <span class=\"__1 _7\"></span>local <span class=\"__1 _7\"></span>seg\u00fan <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>cotizaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>fechas <span class=\"__1 _7\"></span>de cobro, trasladando a subcontratistas estas condiciones. Si bien los contratos con nu<span class=\"__1 _4\"></span>estros clientes no contienen una cl\u00e1usula expresa para reclamar incremento de precio por escalada de precios de ma<span class=\"__1 _3\"></span>teriales, combustibles, energ\u00eda, etc., las legislaciones <span class=\"__1 _3\"></span>y/o <span class=\"__1 _29\"></span>ju<span class=\"__1 _4\"></span>risprudencia <span class=\"__1 _29\"></span>de <span class=\"__1 _3\"></span>algunos <span class=\"__1 _21\"></span>pa\u00edses <span class=\"__1 _21\"></span>podr\u00edan <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>levar <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>apl<span class=\"__1 _4\"></span>icar <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>denomina principio <span class=\"__1 _22\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _45\"> </span>i<span class=\"__1 _4\"></span>mprevisibilidad, <span class=\"__1 _22\"> </span>es <span class=\"__1 _22\"> </span>d<span class=\"__1 _4\"></span>ecir, <span class=\"__1 _22\"> </span>cuando <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>ejecu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>un <span class=\"__1 _22\"> </span>cont<span class=\"__1 _4\"></span>rato <span class=\"__1 _22\"> </span>se <span class=\"__1 _22\"> </span>torna excesivamente <span class=\"__1 _2d\"> </span>onerosa <span class=\"__1 _2d\"> </span>para <span class=\"__1 _2d\"> </span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2b\"> </span>partes, <span class=\"__1 _2d\"> </span>en <span class=\"__1 _2d\"> </span>raz\u00f3n <span class=\"__1 _2d\"> </span>a <span class=\"__1 _2b\"> </span>hechos <span class=\"__1 _2d\"> </span>sobreviniente<span class=\"__1 _4\"></span>s,<span class=\"__1 _3\"></span> extraordinarios e imprevisibles a s<span class=\"__1 _3\"></span>u celebraci\u00f3n, se podr\u00eda <span class=\"__1 _3\"></span>llegar <span class=\"__1 _4\"></span>a autorizar su <span class=\"__1 _3\"></span>revisi\u00f3n, con el objeto de reajustar el contrato<span class=\"__1 _4c\"> </span>(iii)<span class=\"ff4\"> <span class=\"__1 _3d\"> </span></span>Riesgo de tipo de inter\u00e9s de los flu<span class=\"__1 _4\"></span>jos de efectivo y<span class=\"__1 _3\"></span> del valor razonable El <span class=\"__1 _2e\"> </span>riesgo<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>tipo <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>inter\u00e9s <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _2e\"> </span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _2e\"> </span>surge <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _2e\"> </span>deuda <span class=\"__1 _2e\"> </span>fin<span class=\"__1 _4\"></span>anciera <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>largo <span class=\"__1 _2e\"> </span>pl<span class=\"__1 _4\"></span>azo<span class=\"ls18\">. <span class=\"__1 _23\"> </span></span>Los pr\u00e9stamos <span class=\"__1 _1f\"></span>emitidos <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>tipos <span class=\"__1 _1f\"></span>variables <span class=\"__1 _1f\"></span>exponen <span class=\"__1 _1f\"></span>al <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>riesgo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>inter\u00e9s <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los flujos de efectivo. El <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>analiza <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>exposici\u00f3n <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>inter\u00e9s <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>manera <span class=\"__1 _1f\"></span>din\u00e1mica. <span class=\"__1 _7\"></span>Bas\u00e1ndo<span class=\"__1 _4\"></span>se <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>esos escenarios, <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>calcula <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>impacto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>resulta<span class=\"__1 _3\"></span>do <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>cambio <span class=\"__1 _7\"></span>determinado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l tipo de <span class=\"__1 _21\"></span>inter\u00e9s. Los <span class=\"__1 _3\"></span>escenarios <span class=\"__1 _21\"></span>se usan <span class=\"__1 _3\"></span>s\u00f3lo <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>representen <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>posiciones m\u00e1s significativas sujetas a tipo de inter\u00e9s. Seg\u00fan l<span class=\"__1 _4\"></span>as simulaciones realizadas, el<span class=\"__1 _4\"></span> impacto <span class=\"__1 _4\"></span>sobre el resultado<span class=\"__1 _4\"></span> de una variaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _7\"></span>al alza de 10<span class=\"ls0_1\">0 <span class=\"__1 _21\"></span>punto<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>b\u00e1sicos <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>tip<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>ter\u00e9s <span class=\"__1 _21\"></span>supon<span class=\"__1 _4\"></span>dr\u00eda <span class=\"__1 _21\"></span><span class=\"ls16\">un <span class=\"__1 _21\"></span><span class=\"ls0_1\">men<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>resultado <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span><span class=\"lsa\">1.399<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>miles <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>euros </span></span></span></span></span>(1.<span class=\"lsa\">512</span> miles de euros menor en 2023<span class=\"ls31\">).<span class=\"__1 _4c\"> </span></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span><span class=\"ff1_1\">Riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mercado</span>, <span class=\"__1 _7\"></span>relacionado <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>situaciones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>puedan <span class=\"__1 _7\"></span>producir <span class=\"__1 _7\"></span>cambios <span class=\"__1 _7\"></span>y </span>descompensaciones <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>oferta <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>demanda <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>ciertas <span class=\"__1 _4\"></span>materias <span class=\"__1 _4\"></span>pri<span class=\"__1 _4\"></span>mas, <span class=\"__1 _4\"></span>productos <span class=\"__1 _7\"></span>y servi<span class=\"__1 _4\"></span>cios, <span class=\"__1 _4\"></span>que potencialmente puedan comprometer la cadena de suministro de la que se nutre <span class=\"__1 _3\"></span>la el <span class=\"__1 _4\"></span>Grupo<span class=\"__1 _4\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "A 31 de<span class=\"__1 _4\"></span> diciemb<span class=\"__1 _4\"></span>re de <span class=\"__1 _4\"></span><span class=\"lsa\">20</span>24<span class=\"ls18\">, </span>si e<span class=\"__1 _4\"></span>l euro <span class=\"__1 _4\"></span>se d<span class=\"__1 _4\"></span>ebilitara en<span class=\"__1 _4\"></span> un <span class=\"__1 _4\"></span>5% frente<span class=\"__1 _4\"></span> al d\u00f3l<span class=\"__1 _4\"></span>ar americano, co<span class=\"__1 _4\"></span>n el resto <span class=\"__1 _21\"></span>de variables <span class=\"__1 _3\"></span>constantes, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>resultado <span class=\"__1 _3\"></span>despu\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>impuestos del <span class=\"__1 _3\"></span>ejercicio <span class=\"__1 _3\"></span>hubiera s<span class=\"__1 _3\"></span>ido 130<span class=\"ls0_1\"> <span class=\"__1 _2e\"> </span>miles <span class=\"__1 _2e\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>mayor <span class=\"__1 _2e\"> </span>(</span>507<span class=\"ls0_1\"> <span class=\"__1 _2e\"> </span>mile<span class=\"__1 _4\"></span>s <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>mayor <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>2023), <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>el <span class=\"__1 _23\"> </span>caso <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>u<span class=\"__1 _4\"></span>na </span>revaluaci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>5% <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>sultado <span class=\"__1 _3\"></span>habr\u00eda <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>isminuido <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span><span class=\"lsa\">117<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>miles de <span class=\"__1 _21\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>(458 miles <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>uros </span></span>menor <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>2023)<span class=\"ls18\">, <span class=\"__1 _21\"></span><span class=\"ls0_1\">principalmente <span class=\"__1 _29\"></span>como <span class=\"__1 _21\"></span>resultado <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>gananci<span class=\"__1 _4\"></span>as/p\u00e9rdidas <span class=\"__1 _29\"></span>por <span class=\"__1 _21\"></span>tipo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>cambio </span></span>de moneda ex<span class=\"__1 _3\"></span>tranjera por la <span class=\"__1 _3\"></span>conversi\u00f3n a <span class=\"__1 _3\"></span>d\u00f3lares americanos de <span class=\"__1 _3\"></span>los clientes <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>otras cuentas a <span class=\"__1 _4\"></span>cobrar, <span class=\"__1 _7\"></span>efectivo, <span class=\"__1 _4\"></span>proveedores <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>anticipos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>clientes, <span class=\"__1 _4\"></span>as\u00ed<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>impacto <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>resultado final <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>proyecto <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>importes <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>ingresos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>gastos <span class=\"__1 _7\"></span>futuros <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>d\u00f3lares, <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>efecto <span class=\"__1 _1f\"></span>del grado de avance al final del ejercicio. Adem\u00e1s, <span class=\"__1 _4\"></span>si<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ro <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>debili<span class=\"__1 _4\"></span>tara <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>5% <span class=\"__1 _7\"></span>frente <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>din<span class=\"__1 _4\"></span>ar <span class=\"__1 _4\"></span>argelino<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>dirham <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Emirato<span class=\"__1 _4\"></span>s \u00c1rabes <span class=\"__1 _4\"></span>Unidos, <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>variables <span class=\"__1 _4\"></span>constantes, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>resultado despu\u00e9s <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>impuestos <span class=\"__1 _4\"></span>del ejercicio <span class=\"__1 _21\"></span>hubiera <span class=\"__1 _3\"></span>sido <span class=\"__1 _21\"></span><span class=\"lsa\">2.<span class=\"ls0_1\">249 <span class=\"__1 _3\"></span><span class=\"ls11\">y <span class=\"__1 _21\"></span><span class=\"lsa\">388<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>menor, <span class=\"__1 _3\"></span>respectivamente <span class=\"__1 _21\"></span>(2.116 <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>35<span class=\"__1 _4\"></span>3 <span class=\"__1 _21\"></span>miles </span></span></span></span></span>de <span class=\"__1 _16\"> </span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>menor <span class=\"__1 _16\"> </span>re<span class=\"__1 _4\"></span>spectivamente <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>2023), <span class=\"__1 _16\"> </span>y <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>el <span class=\"__1 _16\"> </span>caso<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>revaluaci\u00f3n <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _16\"> </span>5% <span class=\"__1 _2e\"> </span>el resultado habr\u00eda aumentado en <span class=\"__1 _4\"></span>2.034 y 351 <span class=\"__1 _4\"></span>miles de euros (1.481 mile<span class=\"__1 _4\"></span>s de euros mayor en 2023<span class=\"ls0_1\">), <span class=\"__1 _1f\"></span>principalmente <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>resultado <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>ganancias <span class=\"__1 _1f\"></span>/ <span class=\"__1 _1f\"></span>p\u00e9rdidas <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>tipo <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>cambio <span class=\"__1 _1f\"></span>de </span>moneda <span class=\"__1 _29\"></span>extranjera <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>conversi\u00f3n <span class=\"__1 _29\"></span>a <span class=\"__1 _3\"></span>dinares <span class=\"__1 _29\"></span>argelinos <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _29\"></span>en <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>sucursal de<span class=\"ls0_1\"> Argelia y de Dubai. </span>Seg\u00fan l<span class=\"__1 _4\"></span>as simulaciones realizadas, el<span class=\"__1 _4\"></span> impacto <span class=\"__1 _4\"></span>sobre el resultado<span class=\"__1 _4\"></span> de una variaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _7\"></span>al alza de 10<span class=\"ls0_1\">0 <span class=\"__1 _21\"></span>punto<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>b\u00e1sicos <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>tip<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>ter\u00e9s <span class=\"__1 _21\"></span>supon<span class=\"__1 _4\"></span>dr\u00eda <span class=\"__1 _21\"></span><span class=\"ls16\">un <span class=\"__1 _21\"></span><span class=\"ls0_1\">men<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>resultado <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span><span class=\"lsa\">1.399<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>miles <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>euros </span></span></span></span></span>(1.<span class=\"lsa\">512</span> miles de euros menor en 2023<span class=\"ls31\">).<span class=\"__1 _4c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "<div class=\"c_1 w2_1 h0_1 gsdd\"><div class=\"t_1 m0_1 x2_1 h3d y3db ff2_1 fs0_1 fc0_1 sc0_1 ls2f ws0_1\">b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Riesgo de<span class=\"__1 _4\"></span> cr\u00e9dito </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y3dc ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y3dd ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">La gesti\u00f3n <span class=\"__1 _4\"></span>del riesgo de <span class=\"__1 _4\"></span>cr\u00e9dito por p<span class=\"__1 _4\"></span>arte del <span class=\"__1 _4\"></span>Grupo se <span class=\"__1 _4\"></span>realiza consi<span class=\"__1 _4\"></span>derando la siguiente <span class=\"__1 _4\"></span>agrupaci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 y3de ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de activos financieros: </div><div class=\"t_1 m0_1 x2_1 h7_1 y3df ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x76 h7_1 y3e0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _26\"> </span>Activos <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>instrumentos <span class=\"__1 _21\"></span>financiero<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>sald<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>istintos <span class=\"__1 _29\"></span>conceptos <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ncluidos <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>Efectivo </div><div class=\"t_1 m0_1 xb0 h7_1 y3e1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">y otros activos l\u00edquidos equivalentes (Notas 10 y 12<span class=\"ls31\">).</span> </div><div class=\"t_1 m0_1 x76 h7_1 yba ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _26\"> </span>Saldos relacionados con Deudores comerciales y otras cuentas <span class=\"__1 _4\"></span>a cobrar (Nota 11<span class=\"ls31\">).</span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yf_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y59d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _2b\"> </span>operaciones <span class=\"__1 _2b\"> </span>con <span class=\"__1 _2b\"> </span>entidades <span class=\"__1 _2d\"> </span>fi<span class=\"__1 _4\"></span>nancieras <span class=\"__1 _2d\"> </span>in<span class=\"__1 _4\"></span>cluidas <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2b\"> </span>Efectivo <span class=\"__1 _2b\"> </span>y <span class=\"__1 _28\"> </span>otros <span class=\"__1 _2b\"> </span>activos <span class=\"__1 _2b\"> </span>l\u00edquidos </div><div class=\"t_1 m0_1 x2_1 h7_1 y68a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">equivalentes <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>contratados <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _4\"></span>financieras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>prestigio. <span class=\"__1 _4\"></span>Adi<span class=\"__1 _4\"></span>cionalmente, <span class=\"__1 _4\"></span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 y68b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo dispone de pol\u00edticas para limitar el importe del riesgo con cualquier instituci\u00f3n financiera.<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y13_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y68c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En relaci\u00f3n c<span class=\"__1 _3\"></span>on los <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>de Clientes <span class=\"__1 _3\"></span>y cuentas <span class=\"__1 _3\"></span>a co<span class=\"__1 _3\"></span>brar cabe <span class=\"__1 _3\"></span>mencionar que, <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r las <span class=\"__1 _3\"></span>caracter\u00edsticas </div><div class=\"t_1 m0_1 x2_1 h7_1 y5a0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">del <span class=\"__1 _1f\"></span>negocio, <span class=\"__1 _1f\"></span>exist<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>concentraci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>funci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>royectos<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejecuci\u00f3n <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>gnificativos <span class=\"__1 _1f\"></span>del </div><div class=\"t_1 m0_1 x2_1 h7_1 y25 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo. <span class=\"__1 _20\"> </span>Estas <span class=\"__1 _23\"> </span>contrapartes <span class=\"__1 _23\"> </span>so<span class=\"__1 _4\"></span>n <span class=\"__1 _23\"> </span>generalmente <span class=\"__1 _20\"> </span>compa\u00f1\u00edas <span class=\"__1 _23\"> </span>estatales <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>multinacionales, <span class=\"__1 _20\"> </span>dedicad<span class=\"__1 _4\"></span>a<span class=\"ls2c\">s </span></div><div class=\"t_1 m0_1 x2_1 h7_1 y68d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente a negocios de energ\u00eda, miner\u00eda y oil<span class=\"__1 _4\"></span> and gas. </div><div class=\"t_1 m0_1 x2_1 h7_1 yc6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y68e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adem\u00e1s de <span class=\"__1 _3\"></span>los an\u00e1lisis <span class=\"__1 _3\"></span>que se <span class=\"__1 _3\"></span>realizan <span class=\"ls19\">de </span>forma <span class=\"__1 _3\"></span>previa <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la contrataci\u00f3n, peri\u00f3dicamente <span class=\"__1 _3\"></span>se hace <span class=\"__1 _3\"></span>un </div><div class=\"t_1 m0_1 x2_1 h7_1 y68f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">seguimiento <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>la <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _16\"> </span>global <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>Deudores <span class=\"__1 _16\"> </span>comerciales <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span>tras <span class=\"__1 _16\"> </span>cuentas <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>cobrar<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>as\u00ed <span class=\"__1 _2e\"> </span>como </div><div class=\"t_1 m0_1 x2_1 h7_1 y555 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">tambi\u00e9n un <span class=\"__1 _3\"></span>an\u00e1lisis individual <span class=\"__1 _3\"></span>de las <span class=\"__1 _3\"></span>exposiciones <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _3\"></span>significativas (incluyendo <span class=\"__1 _3\"></span>al tipo <span class=\"__1 _3\"></span>de e<span class=\"__1 _3\"></span>ntidades </div><div class=\"t_1 m0_1 x2_1 h7_1 y690 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">antes mencionadas). </div><div class=\"t_1 m0_1 x2_1 h7_1 y691 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y692 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A este respe<span class=\"__1 _4\"></span>cto, de acuerdo con el modelo <span class=\"__1 _4\"></span>de deterioro de p\u00e9rdida esperada seleccionado, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo </div><div class=\"t_1 m0_1 x2_1 h7_1 y693 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ha <span class=\"__1 _7\"></span>estimado <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _7\"></span>valorados <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>amortizado <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span>jetos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>por </div><div class=\"t_1 m0_1 x2_1 h7_1 y5d1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">deterioro <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>atendiendo <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>hechos <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>circun<span class=\"__1 _4\"></span>stancias <span class=\"__1 _29\"></span>existentes <span class=\"__1 _21\"></span>seg\u00fan <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>dica <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>continuaci\u00f3n:<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yd0 ff2_1 fs3_1 fc4 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w71 h9_1 gsde\"><div class=\"t_1 m0_1 x31 h14 y167 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Provisi\u00f3n por <span class=\"__1 _3\"></span>insolvencia<span class=\"__1 _3\"></span>s y p\u00e9rdida esp<span class=\"__1 _3\"></span>erada </div></div><div class=\"c_1 w72 h82 gsdf\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Concepto </div></div><div class=\"c_1 w74 h82 gse0\"><div class=\"t_1 m0_1 x45 h14 y696 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Importe brut<span class=\"__1 _3\"></span>o a </div><div class=\"t_1 m0_1 x45 h14 ya1 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciem<span class=\"__1 _3\"></span>bre </div><div class=\"t_1 m0_1 x12 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">de 2024 </div></div><div class=\"c_1 w49 h82 gse1\"><div class=\"t_1 m0_1 x34 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">% </div></div><div class=\"c_1 w76 h82 gse2\"><div class=\"t_1 m0_1 x40 h14 ya1 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de </div><div class=\"t_1 m0_1 x9 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros </div></div><div class=\"c_1 w78 h82 gse3\"><div class=\"t_1 m0_1 x7 h14 y696 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Importe neto a<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x1a h14 ya1 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> 31 de diciembr<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x12 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">de 2024 </div></div><div class=\"c_1 w72 h9_1 gse4\"><div class=\"t_1 m0_1 x1_1 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total clientes  </div></div><div class=\"c_1 w74 h9_1 gse5\"><div class=\"t_1 m0_1 x70 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">155.041 </div></div><div class=\"c_1 w49 h9_1 gse6\"><div class=\"t_1 m0_1 x8 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">64%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w76 h9_1 gse7\"><div class=\"t_1 m0_1 x8 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(99.323) </div></div><div class=\"c_1 w78 h9_1 gse8\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.718 </div></div><div class=\"c_1 w72 h9_1 gse9\"><div class=\"t_1 m0_1 x1_1 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total OEPC </div></div><div class=\"c_1 w74 h9_1 gsea\"><div class=\"t_1 m0_1 x5a h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.721 </div></div><div class=\"c_1 w49 h9_1 gseb\"><div class=\"t_1 m0_1 x8 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">57%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w76 h9_1 gsec\"><div class=\"t_1 m0_1 x8 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(31.984) </div></div><div class=\"c_1 w78 h9_1 gsed\"><div class=\"t_1 m0_1 x31 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.737 </div></div><div class=\"c_1 w72 h9_1 gsee\"><div class=\"t_1 m0_1 x1_1 h3_1 y9b ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total Deudores<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 w74 h9_1 gsef\"><div class=\"t_1 m0_1 x5a h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.739 </div></div><div class=\"c_1 w49 h9_1 gsf0\"><div class=\"t_1 m0_1 x8 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">61%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w76 h9_1 gsf1\"><div class=\"t_1 m0_1 x33 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.715) </div></div><div class=\"c_1 w78 h9_1 gsf2\"><div class=\"t_1 m0_1 x4b h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.024 </div></div><div class=\"c_1 w72 ha_1 gsf3\"><div class=\"t_1 m0_1 x1_1 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros activos<span class=\"__1 _3\"></span> financieros </div></div><div class=\"c_1 w74 ha_1 gsf4\"><div class=\"t_1 m0_1 x5a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.259 </div></div><div class=\"c_1 w49 ha_1 gsf5\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">1%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w76 ha_1 gsf6\"><div class=\"t_1 m0_1 x11 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(157) </div></div><div class=\"c_1 w78 ha_1 gsf7\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.102 </div></div><div class=\"c_1 w72 h9_1 gsf8\"><div class=\"t_1 m0_1 x1_1 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tesorer\u00eda </div></div><div class=\"c_1 w74 h9_1 gsf9\"><div class=\"t_1 m0_1 x5a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.609 </div></div><div class=\"c_1 w49 h9_1 gsfa\"><div class=\"t_1 m0_1 x46 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">0,4% </div></div><div class=\"c_1 w76 h9_1 gsfb\"><div class=\"t_1 m0_1 x11 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(100) </div></div><div class=\"c_1 w78 h9_1 gsfc\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.509 </div></div><div class=\"c_1 w74 ha_1 gsfd\"><div class=\"t_1 m0_1 x67 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">260.369 </div></div><div class=\"c_1 w76 ha_1 gsfe\"><div class=\"t_1 m0_1 x6f h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(139.279) </div></div><div class=\"c_1 w78 ha_1 gsff\"><div class=\"t_1 m0_1 x67 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">121.090<span class=\"__1 _4c\"> </span> </div></div>La <span class=\"__1 _16\"> </span>estimaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>p\u00e9rdida <span class=\"__1 _16\"> </span>espe<span class=\"__1 _4\"></span>rada, <span class=\"__1 _16\"> </span><span class=\"ls1a\">se<span class=\"__1 _4\"></span></span> <span class=\"__1 _16\"> </span>ha <span class=\"__1 _16\"> </span>realizado <span class=\"__1 _2e\"> </span>tomando <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>consideraci\u00f3n <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>califi<span class=\"__1 _4\"></span>caci\u00f3n crediticia <span class=\"__1 _7\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>contrapartes, <span class=\"__1 _4\"></span>emit<span class=\"__1 _4\"></span>ida <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>agencias <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>prestigio, <span class=\"__1 _4\"></span>o, <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> n<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>estar disponible, <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>\u00e1rea <span class=\"__1 _3\"></span>geogr\u00e1fica <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>pera, <span class=\"__1 _21\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a partir <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _21\"></span>rat<span class=\"__1 _4\"></span>ing <span class=\"__1 _21\"></span>se obtienen <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>rcenta<span class=\"__1 _4\"></span>jes a aplicar <span class=\"__1 _4\"></span>sobre los saldos registrados, teniendo <span class=\"__1 _4\"></span>en consideraci\u00f3n la probabilidad default<span class=\"__1 _4\"></span> y la tasa <span class=\"__1 _4\"></span>de recuperaci\u00f3n. <span class=\"__1 _3\"></span>En <span class=\"__1 _21\"></span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>un cliente <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>Venezuela <span class=\"__1 _3\"></span>(empresa <span class=\"__1 _21\"></span>p\u00fablica), <span class=\"__1 _3\"></span>e<span class=\"__1 _4\"></span><span class=\"ls2\">l <span class=\"__1 _21\"></span><span class=\"ls0_1\">Grupo<span class=\"__1 _4\"></span>, <span class=\"__1 _21\"></span>dad<span class=\"ls2c\">a </span></span></span>la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>econ\u00f3mica, <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>soci<span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>pa\u00eds <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>\u00faltimos <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>specialmente <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>rebaja <span class=\"__1 _7\"></span>del rating <span class=\"__1 _1f\"></span>desde <span class=\"__1 _1f\"></span>CCC <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>C, <span class=\"__1 _17\"></span>considera <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>sostiene <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>tasa <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>recuperaci\u00f3n <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el entorno <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>15%. <span class=\"__1 _17\"> </span>En <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>secuencia, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>mantiene <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>estado <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>situaci\u00f3n <span class=\"__1 _17\"> </span>financiera <span class=\"__1 _17\"> </span>una provisi\u00f3n por el 85% del saldo de clientes en balance y una provisi\u00f3n por el 100% de la OEPC.  El <span class=\"__1 _3\"></span>saldo de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>cuentas comerciales <span class=\"__1 _3\"></span>vencidas, <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ero <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>deterioradas al <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>diciembre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _4\"></span>24 <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>de 36.651 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>eu<span class=\"__1 _4\"></span>ros <span class=\"__1 _17\"></span>(29.995 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>2023), <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Nota <span class=\"__1 _17\"> </span>11 <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>incluye <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>detalle <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e antig\u00fcedad por tramos",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Riesgo de<span class=\"__1 _4\"></span> cr\u00e9dito </span></span>La gesti\u00f3n <span class=\"__1 _4\"></span>del riesgo de <span class=\"__1 _4\"></span>cr\u00e9dito por p<span class=\"__1 _4\"></span>arte del <span class=\"__1 _4\"></span>Grupo se <span class=\"__1 _4\"></span>realiza consi<span class=\"__1 _4\"></span>derando la siguiente <span class=\"__1 _4\"></span>agrupaci\u00f3n de activos financieros: - <span class=\"__1 _26\"> </span>Activos <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>instrumentos <span class=\"__1 _21\"></span>financiero<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>sald<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>istintos <span class=\"__1 _29\"></span>conceptos <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ncluidos <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>Efectivo y otros activos l\u00edquidos equivalentes (Notas 10 y 12<span class=\"ls31\">).</span> - <span class=\"__1 _26\"> </span>Saldos relacionados con Deudores comerciales y otras cuentas <span class=\"__1 _4\"></span>a cobrar (Nota 11<span class=\"ls31\">).</span> Las <span class=\"__1 _2b\"> </span>operaciones <span class=\"__1 _2b\"> </span>con <span class=\"__1 _2b\"> </span>entidades <span class=\"__1 _2d\"> </span>fi<span class=\"__1 _4\"></span>nancieras <span class=\"__1 _2d\"> </span>in<span class=\"__1 _4\"></span>cluidas <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2b\"> </span>Efectivo <span class=\"__1 _2b\"> </span>y <span class=\"__1 _28\"> </span>otros <span class=\"__1 _2b\"> </span>activos <span class=\"__1 _2b\"> </span>l\u00edquidos equivalentes <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>contratados <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _4\"></span>financieras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>prestigio. <span class=\"__1 _4\"></span>Adi<span class=\"__1 _4\"></span>cionalmente, <span class=\"__1 _4\"></span>el Grupo dispone de pol\u00edticas para limitar el importe del riesgo con cualquier instituci\u00f3n financiera.<span class=\"__1 _4\"></span> En relaci\u00f3n c<span class=\"__1 _3\"></span>on los <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>de Clientes <span class=\"__1 _3\"></span>y cuentas <span class=\"__1 _3\"></span>a co<span class=\"__1 _3\"></span>brar cabe <span class=\"__1 _3\"></span>mencionar que, <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r las <span class=\"__1 _3\"></span>caracter\u00edsticas del <span class=\"__1 _1f\"></span>negocio, <span class=\"__1 _1f\"></span>exist<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>concentraci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>funci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>royectos<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejecuci\u00f3n <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>gnificativos <span class=\"__1 _1f\"></span>del Grupo. <span class=\"__1 _20\"> </span>Estas <span class=\"__1 _23\"> </span>contrapartes <span class=\"__1 _23\"> </span>so<span class=\"__1 _4\"></span>n <span class=\"__1 _23\"> </span>generalmente <span class=\"__1 _20\"> </span>compa\u00f1\u00edas <span class=\"__1 _23\"> </span>estatales <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>multinacionales, <span class=\"__1 _20\"> </span>dedicad<span class=\"__1 _4\"></span>a<span class=\"ls2c\">s </span>principalmente a negocios de energ\u00eda, miner\u00eda y oil<span class=\"__1 _4\"></span> and gas. Adem\u00e1s de <span class=\"__1 _3\"></span>los an\u00e1lisis <span class=\"__1 _3\"></span>que se <span class=\"__1 _3\"></span>realizan <span class=\"ls19\">de </span>forma <span class=\"__1 _3\"></span>previa <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la contrataci\u00f3n, peri\u00f3dicamente <span class=\"__1 _3\"></span>se hace <span class=\"__1 _3\"></span>un seguimiento <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>la <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _16\"> </span>global <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>Deudores <span class=\"__1 _16\"> </span>comerciales <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span>tras <span class=\"__1 _16\"> </span>cuentas <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>cobrar<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>as\u00ed <span class=\"__1 _2e\"> </span>como tambi\u00e9n un <span class=\"__1 _3\"></span>an\u00e1lisis individual <span class=\"__1 _3\"></span>de las <span class=\"__1 _3\"></span>exposiciones <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _3\"></span>significativas (incluyendo <span class=\"__1 _3\"></span>al tipo <span class=\"__1 _3\"></span>de e<span class=\"__1 _3\"></span>ntidades antes mencionadas). A este respe<span class=\"__1 _4\"></span>cto, de acuerdo con el modelo <span class=\"__1 _4\"></span>de deterioro de p\u00e9rdida esperada seleccionado, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo ha <span class=\"__1 _7\"></span>estimado <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _7\"></span>valorados <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>amortizado <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span>jetos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>por deterioro <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>atendiendo <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>hechos <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>circun<span class=\"__1 _4\"></span>stancias <span class=\"__1 _29\"></span>existentes <span class=\"__1 _21\"></span>seg\u00fan <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>dica <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>continuaci\u00f3n:<span class=\"__1 _4\"></span> Provisi\u00f3n por <span class=\"__1 _3\"></span>insolvencia<span class=\"__1 _3\"></span>s y p\u00e9rdida esp<span class=\"__1 _3\"></span>erada Concepto Importe brut<span class=\"__1 _3\"></span>o a 31 de diciem<span class=\"__1 _3\"></span>bre de 2024 % Miles de euros Importe neto a<span class=\"__1 _3\"></span>  31 de diciembr<span class=\"__1 _3\"></span>e de 2024 Total clientes  155.041 64%<span class=\"ls0_1\"> </span>(99.323) 55.718 Total OEPC 55.721 57%<span class=\"ls0_1\"> </span>(31.984) 23.737 Total Deudores<span class=\"__1 _3\"></span> 12.739 61%<span class=\"ls0_1\"> </span>(7.715) 5.024 Otros activos<span class=\"__1 _3\"></span> financieros 11.259 1%<span class=\"ls0_1\"> </span>(157) 11.102 Tesorer\u00eda 25.609 0,4% (100) 25.509 260.369 (139.279) 121.090<span class=\"__1 _4c\"> </span> <div class=\"c_1 w2_1 h0_1 gs101\"><div class=\"t_1 m0_1 x2_1 h7_1 y69a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y5f5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _16\"> </span>estimaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>p\u00e9rdida <span class=\"__1 _16\"> </span>espe<span class=\"__1 _4\"></span>rada, <span class=\"__1 _16\"> </span><span class=\"ls1a\">se<span class=\"__1 _4\"></span></span> <span class=\"__1 _16\"> </span>ha <span class=\"__1 _16\"> </span>realizado <span class=\"__1 _2e\"> </span>tomando <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>consideraci\u00f3n <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>califi<span class=\"__1 _4\"></span>caci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 y69b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">crediticia <span class=\"__1 _7\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>contrapartes, <span class=\"__1 _4\"></span>emit<span class=\"__1 _4\"></span>ida <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>agencias <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>prestigio, <span class=\"__1 _4\"></span>o, <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> n<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>estar </div><div class=\"t_1 m0_1 x2_1 h7_1 y665 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">disponible, <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>\u00e1rea <span class=\"__1 _3\"></span>geogr\u00e1fica <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>pera, <span class=\"__1 _21\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a partir <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _21\"></span>rat<span class=\"__1 _4\"></span>ing <span class=\"__1 _21\"></span>se obtienen <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>rcenta<span class=\"__1 _4\"></span>jes </div><div class=\"t_1 m0_1 x2_1 h7_1 y69c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a aplicar <span class=\"__1 _4\"></span>sobre los saldos registrados, teniendo <span class=\"__1 _4\"></span>en consideraci\u00f3n la probabilidad default<span class=\"__1 _4\"></span> y la tasa <span class=\"__1 _4\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y69d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">recuperaci\u00f3n. <span class=\"__1 _3\"></span>En <span class=\"__1 _21\"></span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>un cliente <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>Venezuela <span class=\"__1 _3\"></span>(empresa <span class=\"__1 _21\"></span>p\u00fablica), <span class=\"__1 _3\"></span>e<span class=\"__1 _4\"></span><span class=\"ls2\">l <span class=\"__1 _21\"></span><span class=\"ls0_1\">Grupo<span class=\"__1 _4\"></span>, <span class=\"__1 _21\"></span>dad<span class=\"ls2c\">a </span></span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y69e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>econ\u00f3mica, <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>soci<span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>pa\u00eds <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>\u00faltimos <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>specialmente <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>rebaja <span class=\"__1 _7\"></span>del </div><div class=\"t_1 m0_1 x2_1 h7_1 y69f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">rating <span class=\"__1 _1f\"></span>desde <span class=\"__1 _1f\"></span>CCC <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>C, <span class=\"__1 _17\"></span>considera <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>sostiene <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>tasa <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>recuperaci\u00f3n <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 y6a0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">entorno <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>15%. <span class=\"__1 _17\"> </span>En <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>secuencia, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>mantiene <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>estado <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>situaci\u00f3n <span class=\"__1 _17\"> </span>financiera <span class=\"__1 _17\"> </span>una </div><div class=\"t_1 m0_1 x2_1 h7_1 y6a1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">provisi\u00f3n por el 85% del saldo de clientes en balance y una provisi\u00f3n por el 100% de la OEPC.  </div><div class=\"t_1 m0_1 x2_1 h7_1 y259 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y6a2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _3\"></span>saldo de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>cuentas comerciales <span class=\"__1 _3\"></span>vencidas, <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ero <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>deterioradas al <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>diciembre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _4\"></span>24 <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y5de ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">36.651 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>eu<span class=\"__1 _4\"></span>ros <span class=\"__1 _17\"></span>(29.995 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>2023), <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Nota <span class=\"__1 _17\"> </span>11 <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>incluye <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>detalle <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e </div><div class=\"t_1 m0_1 x2_1 h7_1 y6a3 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">antig\u00fcedad por tramos.<span class=\"__1 _4c\"> </span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y6a4 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y6a5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y3ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y6a6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Riesgo de<span class=\"__1 _4\"></span> cr\u00e9dito </span></span>La gesti\u00f3n <span class=\"__1 _4\"></span>del riesgo de <span class=\"__1 _4\"></span>cr\u00e9dito por p<span class=\"__1 _4\"></span>arte del <span class=\"__1 _4\"></span>Grupo se <span class=\"__1 _4\"></span>realiza consi<span class=\"__1 _4\"></span>derando la siguiente <span class=\"__1 _4\"></span>agrupaci\u00f3n de activos financieros: - <span class=\"__1 _26\"> </span>Activos <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>instrumentos <span class=\"__1 _21\"></span>financiero<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>sald<span class=\"__1 _4\"></span>os <span class=\"__1 _29\"></span>por <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>istintos <span class=\"__1 _29\"></span>conceptos <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ncluidos <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>Efectivo y otros activos l\u00edquidos equivalentes (Notas 10 y 12<span class=\"ls31\">).</span> - <span class=\"__1 _26\"> </span>Saldos relacionados con Deudores comerciales y otras cuentas <span class=\"__1 _4\"></span>a cobrar (Nota 11<span class=\"ls31\">).</span> Las <span class=\"__1 _2b\"> </span>operaciones <span class=\"__1 _2b\"> </span>con <span class=\"__1 _2b\"> </span>entidades <span class=\"__1 _2d\"> </span>fi<span class=\"__1 _4\"></span>nancieras <span class=\"__1 _2d\"> </span>in<span class=\"__1 _4\"></span>cluidas <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2b\"> </span>Efectivo <span class=\"__1 _2b\"> </span>y <span class=\"__1 _28\"> </span>otros <span class=\"__1 _2b\"> </span>activos <span class=\"__1 _2b\"> </span>l\u00edquidos equivalentes <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>contratados <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _4\"></span>financieras <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>prestigio. <span class=\"__1 _4\"></span>Adi<span class=\"__1 _4\"></span>cionalmente, <span class=\"__1 _4\"></span>el Grupo dispone de pol\u00edticas para limitar el importe del riesgo con cualquier instituci\u00f3n financiera.<span class=\"__1 _4\"></span> En relaci\u00f3n c<span class=\"__1 _3\"></span>on los <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>de Clientes <span class=\"__1 _3\"></span>y cuentas <span class=\"__1 _3\"></span>a co<span class=\"__1 _3\"></span>brar cabe <span class=\"__1 _3\"></span>mencionar que, <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r las <span class=\"__1 _3\"></span>caracter\u00edsticas del <span class=\"__1 _1f\"></span>negocio, <span class=\"__1 _1f\"></span>exist<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>concentraci\u00f3n <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>funci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>royectos<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ejecuci\u00f3n <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _1f\"></span>si<span class=\"__1 _4\"></span>gnificativos <span class=\"__1 _1f\"></span>del Grupo. <span class=\"__1 _20\"> </span>Estas <span class=\"__1 _23\"> </span>contrapartes <span class=\"__1 _23\"> </span>so<span class=\"__1 _4\"></span>n <span class=\"__1 _23\"> </span>generalmente <span class=\"__1 _20\"> </span>compa\u00f1\u00edas <span class=\"__1 _23\"> </span>estatales <span class=\"__1 _20\"> </span>o <span class=\"__1 _20\"> </span>multinacionales, <span class=\"__1 _20\"> </span>dedicad<span class=\"__1 _4\"></span>a<span class=\"ls2c\">s </span>principalmente a negocios de energ\u00eda, miner\u00eda y oil<span class=\"__1 _4\"></span> and gas. Adem\u00e1s de <span class=\"__1 _3\"></span>los an\u00e1lisis <span class=\"__1 _3\"></span>que se <span class=\"__1 _3\"></span>realizan <span class=\"ls19\">de </span>forma <span class=\"__1 _3\"></span>previa <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la contrataci\u00f3n, peri\u00f3dicamente <span class=\"__1 _3\"></span>se hace <span class=\"__1 _3\"></span>un seguimiento <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>la <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _16\"> </span>global <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>Deudores <span class=\"__1 _16\"> </span>comerciales <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span>tras <span class=\"__1 _16\"> </span>cuentas <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>cobrar<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>as\u00ed <span class=\"__1 _2e\"> </span>como tambi\u00e9n un <span class=\"__1 _3\"></span>an\u00e1lisis individual <span class=\"__1 _3\"></span>de las <span class=\"__1 _3\"></span>exposiciones <span class=\"__1 _3\"></span>m\u00e1s <span class=\"__1 _3\"></span>significativas (incluyendo <span class=\"__1 _3\"></span>al tipo <span class=\"__1 _3\"></span>de e<span class=\"__1 _3\"></span>ntidades antes mencionadas). A este respe<span class=\"__1 _4\"></span>cto, de acuerdo con el modelo <span class=\"__1 _4\"></span>de deterioro de p\u00e9rdida esperada seleccionado, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo ha <span class=\"__1 _7\"></span>estimado <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _7\"></span>fi<span class=\"__1 _4\"></span>nancieros <span class=\"__1 _7\"></span>valorados <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>coste <span class=\"__1 _7\"></span>amortizado <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span>jetos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>p\u00e9rdid<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>por deterioro <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>atendiendo <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>hechos <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>circun<span class=\"__1 _4\"></span>stancias <span class=\"__1 _29\"></span>existentes <span class=\"__1 _21\"></span>seg\u00fan <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>dica <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>continuaci\u00f3n:<span class=\"__1 _4\"></span> Provisi\u00f3n por <span class=\"__1 _3\"></span>insolvencia<span class=\"__1 _3\"></span>s y p\u00e9rdida esp<span class=\"__1 _3\"></span>erada Concepto Importe brut<span class=\"__1 _3\"></span>o a 31 de diciem<span class=\"__1 _3\"></span>bre de 2024 % Miles de euros Importe neto a<span class=\"__1 _3\"></span>  31 de diciembr<span class=\"__1 _3\"></span>e de 2024 Total clientes  155.041 64%<span class=\"ls0_1\"> </span>(99.323) 55.718 Total OEPC 55.721 57%<span class=\"ls0_1\"> </span>(31.984) 23.737 Total Deudores<span class=\"__1 _3\"></span> 12.739 61%<span class=\"ls0_1\"> </span>(7.715) 5.024 Otros activos<span class=\"__1 _3\"></span> financieros 11.259 1%<span class=\"ls0_1\"> </span>(157) 11.102 Tesorer\u00eda 25.609 0,4% (100) 25.509 260.369 (139.279) 121.090<span class=\"__1 _4c\"> </span> La <span class=\"__1 _16\"> </span>estimaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>p\u00e9rdida <span class=\"__1 _16\"> </span>espe<span class=\"__1 _4\"></span>rada, <span class=\"__1 _16\"> </span><span class=\"ls1a\">se<span class=\"__1 _4\"></span></span> <span class=\"__1 _16\"> </span>ha <span class=\"__1 _16\"> </span>realizado <span class=\"__1 _2e\"> </span>tomando <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>consideraci\u00f3n <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>califi<span class=\"__1 _4\"></span>caci\u00f3n crediticia <span class=\"__1 _7\"></span>de l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>contrapartes, <span class=\"__1 _4\"></span>emit<span class=\"__1 _4\"></span>ida <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>agencias <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>reconocido <span class=\"__1 _4\"></span>prestigio, <span class=\"__1 _4\"></span>o, <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>caso <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> n<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>estar disponible, <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>\u00e1rea <span class=\"__1 _3\"></span>geogr\u00e1fica <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>pera, <span class=\"__1 _21\"></span>y<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a partir <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _21\"></span>rat<span class=\"__1 _4\"></span>ing <span class=\"__1 _21\"></span>se obtienen <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>rcenta<span class=\"__1 _4\"></span>jes a aplicar <span class=\"__1 _4\"></span>sobre los saldos registrados, teniendo <span class=\"__1 _4\"></span>en consideraci\u00f3n la probabilidad default<span class=\"__1 _4\"></span> y la tasa <span class=\"__1 _4\"></span>de recuperaci\u00f3n. <span class=\"__1 _3\"></span>En <span class=\"__1 _21\"></span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>saldos <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>un cliente <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>Venezuela <span class=\"__1 _3\"></span>(empresa <span class=\"__1 _21\"></span>p\u00fablica), <span class=\"__1 _3\"></span>e<span class=\"__1 _4\"></span><span class=\"ls2\">l <span class=\"__1 _21\"></span><span class=\"ls0_1\">Grupo<span class=\"__1 _4\"></span>, <span class=\"__1 _21\"></span>dad<span class=\"ls2c\">a </span></span></span>la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>econ\u00f3mica, <span class=\"__1 _7\"></span>pol\u00edtica <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>soci<span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>pa\u00eds <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>\u00faltimos <span class=\"__1 _7\"></span>a\u00f1os <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>specialmente <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>rebaja <span class=\"__1 _7\"></span>del rating <span class=\"__1 _1f\"></span>desde <span class=\"__1 _1f\"></span>CCC <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>C, <span class=\"__1 _17\"></span>considera <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>sostiene <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>tasa <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>recuperaci\u00f3n <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el entorno <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>15%. <span class=\"__1 _17\"> </span>En <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>secuencia, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>mantiene <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>estado <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>situaci\u00f3n <span class=\"__1 _17\"> </span>financiera <span class=\"__1 _17\"> </span>una provisi\u00f3n por el 85% del saldo de clientes en balance y una provisi\u00f3n por el 100% de la OEPC.  El <span class=\"__1 _3\"></span>saldo de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>cuentas comerciales <span class=\"__1 _3\"></span>vencidas, <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>ero <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>deterioradas al <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>diciembre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _4\"></span>24 <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>de 36.651 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>eu<span class=\"__1 _4\"></span>ros <span class=\"__1 _17\"></span>(29.995 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>2023), <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Nota <span class=\"__1 _17\"> </span>11 <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>incluye <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>detalle <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e antig\u00fcedad por tramos.<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExposureExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1 fs3_1\">Riesgo de liquidez </span></span>Una <span class=\"__1 _3\"></span>gesti\u00f3n <span class=\"__1 _3\"></span>prudente <span class=\"__1 _21\"></span>y austera <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ri<span class=\"__1 _4\"></span>esgo <span class=\"__1 _21\"></span>de liquidez <span class=\"__1 _21\"></span>implica el <span class=\"__1 _21\"></span>mantenimiento <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>suficiente <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo y v<span class=\"__1 _3\"></span>alores negociables, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>disponibili<span class=\"__1 _4\"></span>dad <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>financiaci\u00f3n mediante <span class=\"__1 _3\"></span>un imp<span class=\"__1 _3\"></span>orte suficiente <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>facilidades de <span class=\"__1 _4\"></span>cr\u00e9dito <span class=\"__1 _4\"></span>comprometidas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>tene<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>capacidad <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>liquidar <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>siciones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>mercado. Da<span class=\"__1 _7\"></span>do <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>car\u00e1cter din\u00e1mico de los negocios subyacentes, el Departamento de Tesor<span class=\"__1 _3\"></span>er\u00eda del <span class=\"__1 _4\"></span>Grupo tiene como objet<span class=\"__1 _3\"></span>ivo mantener  la  flexibil<span class=\"__1 _4\"></span>idad  en  la  finan<span class=\"__1 _4\"></span>ciaci\u00f3n  ne<span class=\"__1 _4\"></span>gociando  la  disposici\u00f3n  de <span class=\"__1 _45\"> </span>las  l\u00ed<span class=\"__1 _4\"></span>neas  de  avales comprometidas <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>acuerdo <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>financiaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>le <span class=\"__1 _21\"></span>permitan <span class=\"__1 _3\"></span>ir <span class=\"__1 _21\"></span>financiando <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>proyectos<span class=\"__1 _4\"></span>. <span class=\"__1 _21\"></span>Asimismo, la Direcci\u00f3n <span class=\"__1 _3\"></span>realiza <span class=\"__1 _3\"></span>un seguimiento <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>previsiones de <span class=\"__1 _21\"></span>reserva de <span class=\"__1 _3\"></span>liquide<span class=\"__1 _4\"></span>z <span class=\"__1 _3\"></span>del Grupo en <span class=\"__1 _3\"></span>funci\u00f3n d<span class=\"__1 _3\"></span>e los flujos de efecti<span class=\"__1 _4\"></span>vo esper<span class=\"__1 _3\"></span>ados de mane<span class=\"__1 _4\"></span>ra continua, habiendo creado ya desde el ejerci<span class=\"__1 _4\"></span>cio 2020 un comit\u00e9 de pagos que opera semanalmente. A 31 de diciembre de 2024 y 2023<span class=\"ls18\">, </span>la posici\u00f3n neta de tesorer\u00eda neta del Grupo es la siguiente<span class=\"__1 _4\"></span>: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Deuda financiera (Nota 17) (151.946) (144.391) Menos: Efectivo y otros activos l\u00edquidos equivalentes (Nota 12<span class=\"ls31\">) </span> 25.509 109.899 Posici\u00f3n neta de tesorer\u00eda (126.437) (34.<span class=\"lsa\">492</span>) Total super\u00e1vit / (d\u00e9ficit) de liquidez (126.437) (34.<span class=\"ls5\">492</span>) A 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"ls19\">de</span> <span class=\"lsa\">202</span>4 <span class=\"__1 _3\"></span>la deuda <span class=\"__1 _3\"></span>financiera del Grupo incluye tanto <span class=\"__1 _3\"></span>la recibida de <span class=\"__1 _3\"></span>FASEE como <span class=\"__1 _3\"></span>la renegociada <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>financieras <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>strume<span class=\"__1 _3\"></span>ntada <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _7\"></span>participativos<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>ordinarios<span class=\"ls18\">, </span>sin <span class=\"__1 _23\"> </span>incluir<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>valor <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>las <span class=\"__1 _23\"> </span>obl<span class=\"__1 _4\"></span>igaciones <span class=\"__1 _23\"> </span>convertibles <span class=\"__1 _23\"> </span>(expresamente <span class=\"__1 _23\"> </span>exclui<span class=\"__1 _4\"></span>das <span class=\"__1 _2e\"> </span>en <span class=\"__1 _20\"> </span>el <span class=\"__1 _23\"> </span>contrato <span class=\"__1 _23\"> </span>de financiaci\u00f3n).  Adicionalmente, <span class=\"__1 _22\"> </span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _22\"> </span>mantiene <span class=\"__1 _22\"> </span>un <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>9.067 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>euros <span class=\"__1 _22\"> </span>correspondiente <span class=\"__1 _22\"> </span>a imposiciones <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>dep\u00f3<span class=\"__1 _4\"></span>sitos <span class=\"__1 _23\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _1a\"> </span>Activos <span class=\"__1 _20\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _20\"> </span>corrientes <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>el  estado <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>situaci\u00f3n financiera <span class=\"__1 _2e\"> </span>al <span class=\"__1 _2e\"> </span>31 <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>2024, <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>ha <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span>positado <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>garant\u00eda <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>eje<span class=\"__1 _4\"></span>cuci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>sus proyectos, como<span class=\"__1 _4\"></span> consecuencia d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>falta de <span class=\"__1 _4\"></span>avales<span class=\"__1 _4\"></span>. Asimismo, <span class=\"__1 _4\"></span>un i<span class=\"__1 _4\"></span>mporte de 1.327<span class=\"__1 _4\"></span> miles <span class=\"__1 _4\"></span>de euros se <span class=\"__1 _1f\"></span>encontraba <span class=\"__1 _17\"> </span>sujeto <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>determinadas <span class=\"__1 _1f\"></span>restricciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>uso<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>b\u00e1sicamente <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>estar<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>garant\u00eda <span class=\"__1 _1f\"></span>de litigios <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>terceros <span class=\"__1 _7\"></span>y/o <span class=\"__1 _7\"></span>pendiente <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>resoluciones <span class=\"__1 _7\"></span>judiciales <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>acuerdos <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>contraparte <span class=\"__1 _7\"></span>(1.<span class=\"__1 _4\"></span>2<span class=\"ls2a\">63</span> miles de euros en 2023<span class=\"ls31\">).</span> En l<span class=\"__1 _4\"></span>o que <span class=\"__1 _4\"></span>respecta al <span class=\"__1 _4\"></span>acuerdo con <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades fin<span class=\"__1 _4\"></span>ancieras, el <span class=\"__1 _4\"></span>mismo e<span class=\"__1 _4\"></span>stablece el cu<span class=\"__1 _4\"></span>mplimiento de dos <span class=\"__1 _7\"></span>rat<span class=\"__1 _4\"></span>ios <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>car\u00e1cter <span class=\"__1 _1f\"></span>semestral <span class=\"__1 _7\"></span>(de<span class=\"__1 _4\"></span>nominados <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>apalancamiento <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>cobe<span class=\"__1 _4\"></span>rtura <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>intereses), siendo el primer per\u00edodo de evaluaci\u00f3n el de 12 meses terminado el <span class=\"lsa\">30</span> <span class=\"ls19\">de </span>junio de 2022.  La<span class=\"ls0_1\"> <span class=\"__1 _29\"></span>Ratio <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Apalancamiento, <span class=\"__1 _29\"></span>entendido <span class=\"__1 _21\"></span>como <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>cociente <span class=\"__1 _21\"></span>entre <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>financiera <span class=\"__1 _29\"></span>bruta <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>resultado </span>de <span class=\"__1 _4\"></span>explotaci<span class=\"__1 _4\"></span>\u00f3n, <span class=\"__1 _4\"></span>corregido <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>amortizaciones <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>deterioros <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>p\u00e9rd<span class=\"__1 _4\"></span>idas <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nmovilizado, <span class=\"__1 _4\"></span>seg\u00fan <span class=\"__1 _4\"></span>se define en <span class=\"__1 _4\"></span>el contrato de <span class=\"__1 _4\"></span>financiaci\u00f3n de 29 d<span class=\"__1 _4\"></span>e noviembre de 20<span class=\"__1 _4\"></span>21, y<span class=\"__1 _4\"></span> que n<span class=\"__1 _4\"></span>o coincide <span class=\"__1 _4\"></span>con el EBITDA que <span class=\"__1 _7\"></span>viene <span class=\"__1 _7\"></span>considerando <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>Duro <span class=\"__1 _7\"></span>Felguera <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>Alternative <span class=\"__1 _7\"></span>Performance <span class=\"__1 _4\"></span>Measure, <span class=\"__1 _7\"></span>calcul<span class=\"__1 _4\"></span>ado en base a los \u00faltimos 12 meses, deber\u00e1 ser inferior a 2,71.  Tal <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>mencion<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>en <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>Notas <span class=\"__1 _20\"> </span>2.3 <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>17<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _1a\"> </span>cuenta <span class=\"__1 _20\"> </span>con <span class=\"__1 _20\"> </span>una <span class=\"__1 _20\"> </span>dispe<span class=\"__1 _4\"></span>nsa <span class=\"__1 _20\"> </span>sobre <span class=\"__1 _20\"> </span>el cumplimiento de <span class=\"__1 _4\"></span>las men<span class=\"__1 _4\"></span>cionadas <span class=\"__1 _4\"></span>ratios al 31 <span class=\"__1 _4\"></span>de dicie<span class=\"__1 _4\"></span>mbre de 202<span class=\"__1 _4\"></span>4, siendo el<span class=\"__1 _4\"></span> siguiente pe<span class=\"__1 _4\"></span>riodo de medici\u00f3n <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>30 <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>junio <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>2025, <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>dispone<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>formulaci\u00f3<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>cuentas anuales consolidadas de dispensa sobre su cumplimiento.   El <span class=\"__1 _1f\"></span>an\u00e1lisis <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>liquidez <span class=\"__1 _1f\"></span>debe <span class=\"__1 _1f\"></span>entenderse <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>manera <span class=\"__1 _1f\"></span>conjunta <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>lo <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>ndicado <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>Nota 2.1,4 En <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>tabl<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>mue<span class=\"__1 _4\"></span>stra <span class=\"__1 _21\"></span>a<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntinuaci\u00f3n se <span class=\"__1 _21\"></span>incluye <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>an\u00e1lisis <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>pasivos <span class=\"__1 _3\"></span>financieros <span class=\"__1 _3\"></span>del Grupo<span class=\"ls18\">, </span>agrupados <span class=\"__1 _1f\"></span>seg\u00fan <span class=\"__1 _1f\"></span>fechas <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>venci<span class=\"__1 _4\"></span>miento <span class=\"__1 _1f\"></span>considerando <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>periodo <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>stante <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>balance hasta su <span class=\"__1 _21\"></span>fecha de <span class=\"__1 _3\"></span>vencimiento co<span class=\"__1 _3\"></span>ntractual. <span class=\"__1 _3\"></span>Las <span class=\"__1 _3\"></span>cantidades que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>muestran <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>tabla son <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _3\"></span>flujos de efectivo contractuales descontados a 31 de diciembre <span class=\"ls19\">de</span> <span class=\"lsa\">202</span>4 y 2023.<span class=\"__1 _4c\"> </span>Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2024<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>13.<span class=\"ls0_1\">858<span class=\"__1 _3\"></span> </span>31.514 46.121 49.103 91 317 141.004 Intereses (*)<span class=\"__1 _3\"></span> 16.162 8.532 11.291 4.735 - - 40.720 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r  146.389 - - - - - 146.389 (*) <span class=\"__1 _4\"></span>Han <span class=\"__1 _4\"></span>sido <span class=\"__1 _4\"></span>determinados <span class=\"__1 _4\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cl\u00e1usulas <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>ontractua<span class=\"__1 _3\"></span>les <span class=\"__1 _4\"></span>y<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>cuando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>f<span class=\"__1 _4\"></span>ijo, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe desglosado ha<span class=\"__1 _3\"></span> sido determin<span class=\"__1 _3\"></span>ado con refe<span class=\"__1 _3\"></span>rencia a las<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>condiciones exist<span class=\"__1 _3\"></span>entes a fe<span class=\"__1 _3\"></span>cha de re<span class=\"__1 _3\"></span>porte. Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2023<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>93.141 23.454 16.580 10.714 94<span class=\"ls0_1\"> </span>408 144.391 Obligaciones y ot<span class=\"__1 _3\"></span>ros instrumentos financieros convertibles (*)<span class=\"__1 _3\"></span> 102.396 - - - - - 102.396 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r (*) 202.6<span class=\"ls8\">18</span> - - - - - 202.6<span class=\"ls8\">18</span> (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "Una <span class=\"__1 _3\"></span>gesti\u00f3n <span class=\"__1 _3\"></span>prudente <span class=\"__1 _21\"></span>y austera <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ri<span class=\"__1 _4\"></span>esgo <span class=\"__1 _21\"></span>de liquidez <span class=\"__1 _21\"></span>implica el <span class=\"__1 _21\"></span>mantenimiento <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>suficiente <span class=\"__1 _21\"></span>efecti<span class=\"__1 _4\"></span>vo y v<span class=\"__1 _3\"></span>alores negociables, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>disponibili<span class=\"__1 _4\"></span>dad <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>financiaci\u00f3n mediante <span class=\"__1 _3\"></span>un imp<span class=\"__1 _3\"></span>orte suficiente <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>facilidades de <span class=\"__1 _4\"></span>cr\u00e9dito <span class=\"__1 _4\"></span>comprometidas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>tene<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>capacidad <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>liquidar <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>siciones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>mercado. Da<span class=\"__1 _7\"></span>do <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>car\u00e1cter din\u00e1mico de los negocios subyacentes, el Departamento de Tesor<span class=\"__1 _3\"></span>er\u00eda del <span class=\"__1 _4\"></span>Grupo tiene como objet<span class=\"__1 _3\"></span>ivo mantener  la  flexibil<span class=\"__1 _4\"></span>idad  en  la  finan<span class=\"__1 _4\"></span>ciaci\u00f3n  ne<span class=\"__1 _4\"></span>gociando  la  disposici\u00f3n  de <span class=\"__1 _45\"> </span>las  l\u00ed<span class=\"__1 _4\"></span>neas  de  avales comprometidas <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>acuerdo <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>financiaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>le <span class=\"__1 _21\"></span>permitan <span class=\"__1 _3\"></span>ir <span class=\"__1 _21\"></span>financiando <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>proyectos<span class=\"__1 _4\"></span>. <span class=\"__1 _21\"></span>Asimismo, la Direcci\u00f3n <span class=\"__1 _3\"></span>realiza <span class=\"__1 _3\"></span>un seguimiento <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>previsiones de <span class=\"__1 _21\"></span>reserva de <span class=\"__1 _3\"></span>liquide<span class=\"__1 _4\"></span>z <span class=\"__1 _3\"></span>del Grupo en <span class=\"__1 _3\"></span>funci\u00f3n d<span class=\"__1 _3\"></span>e los flujos de efecti<span class=\"__1 _4\"></span>vo esper<span class=\"__1 _3\"></span>ados de mane<span class=\"__1 _4\"></span>ra continua, habiendo creado ya desde el ejerci<span class=\"__1 _4\"></span>cio 2020 un comit\u00e9 de pagos que opera semanalmente.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfManagingLiquidityRisk",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "<div class=\"c_1 w7b h26 gs103\"><div class=\"t_1 m0_1 x4e h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w7c ha_1 gs104\"><div class=\"t_1 m0_1 x55 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7e ha_1 gs105\"><div class=\"t_1 m0_1 x55 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w7a ha_1 gs106\"><div class=\"t_1 m0_1 x5 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deuda financiera (Nota 17) </div></div><div class=\"c_1 w7c ha_1 gs107\"><div class=\"t_1 m0_1 x63 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(151.946) </div></div><div class=\"c_1 w7e ha_1 gs108\"><div class=\"t_1 m0_1 x9 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(144.391) </div></div><div class=\"c_1 w7a h66 gs109\"><div class=\"t_1 m0_1 x5 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Menos: Efectivo y otros activos l\u00edquidos equivalentes (Nota 12<span class=\"ls31\">) </span> </div></div><div class=\"c_1 w7c h66 gs10a\"><div class=\"t_1 m0_1 x66 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.509 </div></div><div class=\"c_1 w7e h66 gs10b\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">109.899 </div></div><div class=\"c_1 w7a ha_1 gs10c\"><div class=\"t_1 m0_1 x5 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Posici\u00f3n neta de tesorer\u00eda </div></div><div class=\"c_1 w7c ha_1 gs10d\"><div class=\"t_1 m0_1 x63 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(126.437) </div></div><div class=\"c_1 w7e ha_1 gs10e\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(34.<span class=\"lsa\">492</span>) </div></div><div class=\"c_1 w7a ha_1 gs10f\"><div class=\"t_1 m0_1 x5 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total super\u00e1vit / (d\u00e9ficit) de liquidez </div></div><div class=\"c_1 w7c ha_1 gs110\"><div class=\"t_1 m0_1 x25 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(126.437) </div></div><div class=\"c_1 w7e ha_1 gs111\"><div class=\"t_1 m0_1 x6e h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(34.<span class=\"ls5\">492</span>) </div></div>Miles de euros 31 diciembre 2024 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado)<span class=\"__1 _3\"></span> TOTAL Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de cr\u00e9dito (Nota 17) </span></span>- 14.154 14.154 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 911<span class=\"ls0_1\"> </span>911<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 8.623 8.623 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- - - -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico<span class=\"__1 _4\"></span> (Nota 17) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos fin<span class=\"__1 _4\"></span>ancieros (Nota 17) </span></span>- 10.881 10.881 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (**) - 146.389 146.389 Total  - 306.958 306.958 Miles de euros 31 diciembre 2023 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado) (*) TOTAL  (*) Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de c<span class=\"__1 _3\"></span>r\u00e9dito (Nota 17) </span></span>- 13.672 13.672 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 999<span class=\"ls0_1\"> </span>999<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 11.880 11.880 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- 90.516 90.516 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico (Nota 1<span class=\"__1 _4\"></span>7) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos financie<span class=\"__1 _4\"></span>ros </span></span>- 3.720 3.720 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (*)(**) - 202.618 202.618 Total  - 449.405 449.405 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos acree<span class=\"__1 _3\"></span>dores con A<span class=\"__1 _3\"></span>dministraciones Pu<span class=\"__1 _3\"></span>blicas y pasivos<span class=\"__1 _3\"></span> por impuesto corriente, <span class=\"__1 _3\"></span>por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de pasivo<span class=\"__1 _3\"></span> financiero. (***) Pr\u00e9stamos<span class=\"__1 _3\"></span> calificados como<span class=\"__1 _3\"></span> convertibles si bien<span class=\"__1 _3\"></span> al cierre de 20<span class=\"__1 _3\"></span>23 estaba su c<span class=\"__1 _3\"></span>onverti<span class=\"__1 _3\"></span>bilidad sujeta a la consecuci\u00f3n <span class=\"__1 _3\"></span>de una condici\u00f3n<span class=\"__1 _3\"></span> que finalmen<span class=\"__1 _3\"></span>te fue obtenida <span class=\"__1 _3\"></span>el 30 de <span class=\"__1 _3\"></span>enero de 20<span class=\"__1 _3\"></span>24. <span class=\"__1 _4\"></span>(Notas<span class=\"__1 _3\"></span> 2.1.4, 3.c)<span class=\"__1 _3\"></span> 17.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Pas<span class=\"__1 _4\"></span>ivos financieros </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>No corriente<span class=\"ff2_1\"> </span>Deudas con entidades de cr\u00e9dito 6.546 7.143 Pasivos por arrendamientos financieros 699<span class=\"ls0_1\"> </span>801<span class=\"ls0_1\"> </span>Otros pasivos financieros 123.337 43.306 130.582 51.250<span class=\"ff2_1\"> </span>Corriente<span class=\"ff2_1\"> </span>Obligaciones convertibles 8.623 11.880 Deudas con entidades de cr\u00e9dito 7.608 6.529 Pasivos por arrendamientos financieros 213<span class=\"ls0_1\"> </span>19<span class=\"ls0_1\">8 </span>Instrumentos financieros convertibles (Notas 2.23) - 90.516 Otros pasivos financieros 13.543 86.414<span class=\"ls0_1\"> </span>29.987 195.537 Total pasivos financieros 160.569 246.787 (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"fs3_1\"> </span>Los importes de los pasivos financie<span class=\"__1 _4\"></span>ros del Grupo est\u00e1n denominados en euros. El vencimiento del pasi<span class=\"__1 _4\"></span>vo financiero no corriente es el siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Entre 1 y 2 a\u00f1os 31.514 7.454 Entre 2 y 5 a\u00f1os 98.751 43.388 M\u00e1s de 5 a\u00f1os 317<span class=\"ls0_1\"> </span>408<span class=\"ls0_1\"> </span>130.582 51.250 Se <span class=\"__1 _16\"> </span>inclu<span class=\"__1 _4\"></span>ye <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>continuaci\u00f3n <span class=\"__1 _16\"> </span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _16\"> </span>concili<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>valor <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>libros <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _2e\"> </span>pasivos <span class=\"__1 _16\"> </span>originado<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>las actividades de f<span class=\"__1 _3\"></span>inanciaci\u00f3n disti<span class=\"__1 _4\"></span>nguiendo separadamente los <span class=\"__1 _3\"></span>cambios que generan <span class=\"__1 _3\"></span>flujos de efectiv<span class=\"__1 _3\"></span>o de aquellos que no lo hacen: Miles de euros 2023 Flujos de caja Otros movimientos<span class=\"__1 _3\"></span> Reclasifi-<span class=\"__1 _4c\"> </span>caciones 2024 Deudas con entidades de cr\u00e9dito a largo plazo 7.143 - 474<span class=\"ls0_1\"> </span>(1.071) 6.546 Deudas con entidades de cr\u00e9dito a corto plazo 6.529  (561) 569<span class=\"ls0_1\"> </span>1.071 7.608 Total de pasivos de actividades de financiaci\u00f3n 13.672 (561) 1.043 - 14.154 a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Obligaciones convertibles </span></span>Con f<span class=\"__1 _3\"></span>echa 27 <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>julio <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>018 (f<span class=\"__1 _3\"></span>echa de <span class=\"__1 _21\"></span>efectividad refinanciaci\u00f3n <span class=\"__1 _3\"></span>2018), <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>sociedad Duro <span class=\"__1 _21\"></span>Fel<span class=\"__1 _4\"></span>guera, S.A. <span class=\"__1 _1f\"></span>dent<span class=\"__1 _4\"></span>ro <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>marco <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>acuerdos <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _1f\"></span>firmados <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>sus <span class=\"__1 _17\"> </span>entidades <span class=\"__1 _1f\"></span>fi<span class=\"__1 _4\"></span>nancieras, procedi\u00f3 a convertir <span class=\"__1 _3\"></span>233 m<span class=\"__1 _3\"></span>illones de euros de deuda <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ancaria en o<span class=\"__1 _3\"></span>bligaciones convertibles sujetas a una <span class=\"__1 _23\"> </span>serie <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>condiciones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>obligado<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>cumplimiento <span class=\"__1 _2e\"> </span>para <span class=\"__1 _23\"> </span>DF <span class=\"__1 _23\"> </span>indicadas <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>las <span class=\"__1 _23\"> </span>memorias <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>los ejercicios 2021 y 2022. Obligaciones Convertibles Clase \u201cA\u201d:<span class=\"ff1_1\"> </span>Las <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _4\"></span>convertibles <span class=\"__1 _7\"></span>Clase <span class=\"__1 _7\"></span>\u201cA<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _4\"></span>daban<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>erecho <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>obtener <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>\u00famero <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acciones <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>nueva<span class=\"__1 _3\"></span> emisi\u00f3n <span class=\"__1 _7\"></span>representativas <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>6<span class=\"__1 _4\"></span>% <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>capital <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>existente <span class=\"__1 _7\"></span>tras <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la totalidad de las Obligaciones Convertibles Clase \u201cA\u201d. <span class=\"ff2_1\"> </span>En <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>medida <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>xist<span class=\"ls2\">\u00eda</span> <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>compromiso <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>dominante <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>incorporar <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>inversor privado <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>capital, <span class=\"__1 _4\"></span>conforme <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>recoge <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _4\"></span>suscrito <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>FASEE, <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el fin <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>dar <span class=\"__1 _16\"> </span>cumplimiento <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>su <span class=\"__1 _2e\"> </span>plan <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>viabilidad, <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>existe <span class=\"__1 _16\"> </span>ni<span class=\"__1 _4\"></span>ng\u00fan <span class=\"__1 _16\"> </span>compromiso <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>impida <span class=\"__1 _16\"> </span>un<span class=\"__1 _7\"></span><span class=\"ls2c\">a </span>modificaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>emi<span class=\"__1 _4\"></span>sor, <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>all\u00e1 <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>sean<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adoptados <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>resu<span class=\"__1 _4\"></span>ltas del <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Derecho <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Conversi\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>Obligacionistas, <span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>cua<span class=\"__1 _3\"></span>l <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>pone <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>Obligaciones Clase <span class=\"__1 _17\"> </span>\u201cA\u201d <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>puedan <span class=\"__1 _17\"> </span>registrase <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>patr<span class=\"ff2_1\">imonio <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>incumplirse <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"></span>condici\u00f3n <span class=\"__1 _1f\"></span>de </span>conversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>fijo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>fijo, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2021 <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>procedi\u00f3 <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>registrar <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>partida <span class=\"__1 _4\"></span>de pasivo <span class=\"__1 _4\"></span>financiero, po<span class=\"__1 _4\"></span>r un<span class=\"__1 _4\"></span> importe <span class=\"__1 _4\"></span>de 5<span class=\"__1 _4\"></span>.207 mil<span class=\"__1 _4\"></span>es de <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>correspondiente <span class=\"__1 _4\"></span>al val<span class=\"__1 _4\"></span>or razonabl<span class=\"__1 _4\"></span>e a <span class=\"__1 _4\"></span>29 de noviembre 2021<span class=\"ls18\">. </span> La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201cA\u201d asciende a <span class=\"ff2_1\">2.581<span class=\"__1 _4\"></span> miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\">. </span>Obligaciones Convertibles Clase \u201cC\u201d:<span class=\"ff1_1\"> </span>Con <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>29 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>oviembre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>(fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _4\"></span>refinan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _4\"></span>2021), <span class=\"__1 _4\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>suscribi\u00f3 un <span class=\"__1 _21\"></span>nuevo <span class=\"__1 _21\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>pasivo <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>totalidad <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>E<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _21\"></span>Financieras que <span class=\"__1 _7\"></span>componen <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>sindicado <span class=\"__1 _7\"></span>bancario <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>recog\u00eda <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _7\"></span>serie <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>condiciones <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>obligado <span class=\"__1 _7\"></span>cumplimiento para DF indicadas en las memorias de los ejercicios 2021 y 2022.<span class=\"__1 _4c\"> </span>  Las <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _7\"></span>convertibles <span class=\"__1 _4\"></span>Clase <span class=\"__1 _7\"></span>\u201cC\u201d <span class=\"__1 _7\"></span>dar\u00e1n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>erecho <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>obte<span class=\"__1 _4\"></span>ner <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>n\u00famero<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>nu<span class=\"__1 _4\"></span>eva emisi\u00f3n <span class=\"__1 _23\"> </span>representativas <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>13% <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>capit<span class=\"__1 _4\"></span>al <span class=\"__1 _2e\"> </span>social <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _23\"> </span>So<span class=\"__1 _4\"></span>ciedad <span class=\"__1 _23\"> </span>dominante <span class=\"__1 _23\"> </span>existente <span class=\"__1 _23\"> </span>tras <span class=\"__1 _23\"> </span>la conversi\u00f3n de la totalidad de las Obligaciones Convertibles Clase \u201cC\u201d.<span class=\"__1 _4\"></span><span class=\"ff2_1\"> </span>Las <span class=\"__1 _21\"></span>obligaciones <span class=\"__1 _3\"></span>tendr\u00e1n <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>duraci\u00f3n <span class=\"__1 _21\"></span>m\u00e1xi<span class=\"__1 _4\"></span>ma <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>6 <span class=\"__1 _3\"></span>a\u00f1os <span class=\"__1 _21\"></span>desde <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>efectivid<span class=\"__1 _4\"></span>ad <span class=\"__1 _21\"></span>refinanciaci\u00f3n 2021. <span class=\"__1 _29\"></span>En <span class=\"__1 _21\"></span>consecuencia, <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>no <span class=\"__1 _29\"></span>ser <span class=\"__1 _21\"></span>que <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>hubiesen <span class=\"__1 _29\"></span>convertido <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>cancelado <span class=\"__1 _21\"></span>previamente <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>conformidad con <span class=\"__1 _7\"></span>lo <span class=\"__1 _1f\"></span>dispuesto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Condi<span class=\"__1 _4\"></span>ciones <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Obli<span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>aciones <span class=\"__1 _7\"></span>vencer\u00e1n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>se cumpla el sexto aniversario de la fecha de efectividad refinanciaci\u00f3n 2021.  Llegada <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>vencimiento <span class=\"__1 _22\"> </span>final, <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>Obligaciones <span class=\"__1 _22\"> </span>que<span class=\"__1 _4\"></span>  no<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>se  h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _22\"> </span>convertido <span class=\"__1 _45\"> </span>con anterioridad <span class=\"__1 _20\"> </span>a  la <span class=\"__1 _23\"> </span>mi<span class=\"__1 _4\"></span>sma, <span class=\"__1 _23\"> </span>ser\u00e1n<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>objeto<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>cancelaci\u00f3n  e<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"> </span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _20\"> </span>fecha, <span class=\"__1 _20\"> </span>con <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>correspondiente condonaci\u00f3n y extinci\u00f3n del cr\u00e9dito representado por las referidas obligacion<span class=\"__1 _4\"></span>es. La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <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 _4\"></span> <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201c<span class=\"ff2_1\">C</span><span class=\"ls39\">\u201d </span><span class=\"ff2_1\">ascien<span class=\"__1 _4\"></span>de a 6.042 miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\">.<span class=\"__1 _4c\"> </span></span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Deudas con entidades de cr\u00e9dito </span></span>El <span class=\"__1 _21\"></span>pr\u00e9stamo <span class=\"__1 _21\"></span>sindicado <span class=\"__1 _21\"></span>resultante <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>refinanciaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>firmado <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>21 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>junio <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>2<span class=\"__1 _4\"></span>018 entre <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _21\"></span>dominante <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>prin<span class=\"__1 _4\"></span>cipales <span class=\"__1 _29\"></span>entidades <span class=\"__1 _29\"></span>fin<span class=\"__1 _4\"></span>ancieras <span class=\"__1 _29\"></span>fue <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>un <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>85<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>millones de euros. Con <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _17\"></span>29 <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>oviembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2021, <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>suscribi\u00f3 <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>acuerd<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>pasivo financiero <span class=\"__1 _3\"></span>con <span class=\"__1 _29\"></span>la <span class=\"__1 _3\"></span>totalidad <span class=\"__1 _29\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>Entidades <span class=\"__1 _21\"></span>Finan<span class=\"__1 _4\"></span>cieras <span class=\"__1 _29\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>componen <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>sindi<span class=\"__1 _4\"></span>cado <span class=\"__1 _21\"></span>bancario <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>recoge, entre otros aspectos, la <span class=\"__1 _4\"></span>amortizaci\u00f3n, reestructuraci\u00f3n y conversi\u00f3n del pasivo fin<span class=\"__1 _4\"></span>anciero, actuando su<span class=\"ls0_1\"> matriz D<span class=\"__1 _3\"></span>uro Felguera <span class=\"__1 _3\"></span>S.A<span class=\"__1 _3\"></span>. como \u00fa<span class=\"__1 _3\"></span>nico prestatario de <span class=\"__1 _3\"></span>dos <span class=\"__1 _3\"></span>tramos de <span class=\"__1 _3\"></span>pr\u00e9stamos (PPL1 <span class=\"__1 _3\"></span>por imp<span class=\"__1 _3\"></span>orte </span>de <span class=\"ls0_1\">20 millone<span class=\"__1 _4\"></span>s de euros y PPL 2 <span class=\"__1 _4\"></span>por i<span class=\"__1 _4\"></span>mporte de <span class=\"__1 _4\"></span>5,5 millones de eu<span class=\"__1 _4\"></span>ros) con <span class=\"__1 _4\"></span>distintos vencimientos y </span>obligaciones convertibles. \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>q<span class=\"__1 _4\"></span>ueda <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>pendiente <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>amo<span class=\"__1 _4\"></span>rtizar <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>7,5 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ros </span></span>del pr\u00e9stamo PPL1, que se deber\u00eda amortizar conforme al siguiente calendario:<span class=\"ff3_1\"> </span>o<span class=\"ff4\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">29 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>noviembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024<span class=\"__1 _3\"></span>: <span class=\"__1 _7\"></span>6.428.571,43 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _7\"></span>Llegado <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>vencimiento,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>dada <span class=\"__1 _7\"></span>la </span></span>situaci\u00f3n del Grupo se <span class=\"__1 _3\"></span>ha aplazado la <span class=\"__1 _3\"></span>amortizaci\u00f3n de <span class=\"__1 _3\"></span>este tramo, estando <span class=\"__1 _3\"></span>actualmente en fase de negociaci\u00f3n un nuevo calendario. o<span class=\"ff4\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">29 de noviembre de 2025: 1.071.428,56 de euros </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">El pr\u00e9stamo<span class=\"__1 _4\"></span> PPL2 se amortizar\u00e1 \u00edntegramente el 29 d<span class=\"__1 _3\"></span>e noviembre de 2027.<span class=\"ff3_1\"> </span></span></span>El tipo de inter\u00e9s aplicable ser\u00e1 Ibor (fijado<span class=\"__1 _4\"></span> por <span class=\"ls2\">la</span> C<span class=\"__1 _3\"></span>omisi\u00f3n Europea a 1 de enero de cada ejercicio) + M\u00e1rgen en los siguientes t\u00e9rminos: \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+2,5% hasta el primer a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n. </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+3,5% <span class=\"__1 _2d\"> </span>desde<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>segundo <span class=\"__1 _2d\"> </span>h<span class=\"__1 _4\"></span>asta <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>tercer <span class=\"__1 _2d\"> </span>a\u00f1o<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>d<span class=\"__1 _4\"></span>esde <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>fecha <span class=\"__1 _2b\"> </span>del <span class=\"__1 _2b\"> </span>acuerdo <span class=\"__1 _2d\"> </span>de </span></span>refinanciaci\u00f3n. \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+5% desde el cuarto hasta <span class=\"__1 _3\"></span>el quinto a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n.<span class=\"__1 _4\"></span> </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+7% <span class=\"__1 _28\"> </span>para <span class=\"__1 _28\"> </span>peri<span class=\"__1 _4\"></span>odos <span class=\"__1 _28\"> </span>superio<span class=\"__1 _4\"></span>res <span class=\"__1 _28\"> </span>al <span class=\"__1 _28\"> </span>qui<span class=\"__1 _4\"></span>nto <span class=\"__1 _28\"> </span>a\u00f1o <span class=\"__1 _27\"> </span>desde <span class=\"__1 _28\"> </span>la <span class=\"__1 _27\"> </span>fecha <span class=\"__1 _28\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _28\"> </span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>de </span></span>refinanciaci\u00f3n. Adicionalmente, <span class=\"__1 _43\"> </span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _43\"> </span>el <span class=\"__1 _33\"> </span>Ebitda <span class=\"__1 _43\"> </span>sea <span class=\"__1 _33\"> </span>positivo, <span class=\"__1 _43\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _43\"> </span>referidos <span class=\"__1 _33\"> </span>pr\u00e9stamos <span class=\"__1 _43\"> </span>ser\u00e1n <span class=\"__1 _33\"> </span>retribuidos adicionalmente <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>componente <span class=\"__1 _1f\"></span>parti<span class=\"__1 _4\"></span>cipativo <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _1f\"></span>1<span class=\"__1 _4\"></span>% <span class=\"__1 _17\"></span>sobre <span class=\"__1 _17\"></span>el <span class=\"__1 _1f\"></span>Ebi<span class=\"__1 _4\"></span>tda <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>cada ejercicio financiero y se repartir\u00e1 a prorrata entre el PPL1 y el PPL2. Estos pr\u00e9stamos est\u00e1n sujetos en 2024 a un tipo de inter\u00e9s efectivo de 6,56% (<span class=\"__1 _3\"></span>6,90% en 2023).<span class=\"__1 _4\"></span> Los <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _4\"></span>partici<span class=\"__1 _4\"></span>pativos <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>consideran <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _4\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>efectos <span class=\"__1 _4\"></span>mercant<span class=\"__1 _4\"></span>iles <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>ducci\u00f3n de capital y liquidaci\u00f3n de sociedades. Conforme <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>refinanciaci\u00f3n <span class=\"__1 _4\"></span>suscrito, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>est\u00e1 <span class=\"__1 _4\"></span>sujeto <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ratio <span class=\"__1 _4\"></span>de apalancamiento (Deuda Financiera Bruta / Ebitda) siguiente:<span class=\"ffc\"> </span>Fecha Ratio de Apalancamiento (menor o igual) 31 diciembre 2023 y 30 junio 2024 6,10x 31 diciembre 2024 y 30 junio 2025 2,71x 31 diciembre 2025 y 30 junio 2026 1,72x 31 diciembre 2026 y 30 junio 2027  <span class=\"lsa\">1,13</span>x 31 diciembre 2027 0,68x <div class=\"c_1 w2_1 h0_1 gs369\"><div class=\"t_1 m0_1 x76 h7_1 y4c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adem\u00e1s, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>est\u00e1 <span class=\"__1 _4\"></span>sujeto <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ratio <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cobertura <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>intereses <span class=\"__1 _4\"></span>(Ebitda </div><div class=\"t_1 m0_1 x76 h7_1 y184 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">/ Gasto financiero) siguiente: </div><div class=\"t_1 m0_1 x2_1 h7_1 y185 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w105 hbe gs36a\"><div class=\"t_1 m0_1 x38 h5_1 ya14 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fecha </div></div><div class=\"c_1 w108 hbe gs36b\"><div class=\"t_1 m0_1 x9 h5_1 y34f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ratio de </div><div class=\"t_1 m0_1 x7 h5_1 ya15 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cobertura de </div><div class=\"t_1 m0_1 xd h5_1 y2c5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intereses </div><div class=\"t_1 m0_1 x21 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(mayor a) </div></div><div class=\"c_1 w105 ha_1 gs36c\"><div class=\"t_1 m0_1 x47 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 diciembre 2023 y 30 junio 2024 </div></div><div class=\"c_1 w108 ha_1 gs36d\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4,19x </div></div><div class=\"c_1 w105 ha_1 gs36e\"><div class=\"t_1 m0_1 x47 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 diciembre 2024 y 30 junio 2025 </div></div><div class=\"c_1 w108 ha_1 gs36f\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5,20x </div></div><div class=\"c_1 w105 ha_1 gs370\"><div class=\"t_1 m0_1 x47 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">31 <span class=\"ls0_1\">diciembre 2025 y 30 junio 2026 </span></div></div><div class=\"c_1 w108 ha_1 gs371\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10,28x </div></div><div class=\"c_1 w105 h66 gs372\"><div class=\"t_1 m0_1 x47 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 diciembre 2026 y 30 junio 2027 </div></div><div class=\"c_1 w108 h66 gs373\"><div class=\"t_1 m0_1 x12 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> 14,91x </div></div><div class=\"c_1 w105 h66 gs374\"><div class=\"t_1 m0_1 x47 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 diciembre 2027 </div></div><div class=\"c_1 w108 h66 gs375\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25,77x </div></div><div class=\"c_1 w2_1 h0_1 gs369\"><div class=\"t_1 m0_1 x2_1 h7_1 ya19 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x98 hf ya1a ff10 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff5\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Asimismo, <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>citado <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>refinanciaci\u00f3n <span class=\"__1 _4\"></span>suscrito <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>29 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>noviembre d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>2021 </span></span></div><div class=\"t_1 m0_1 x76 h7_1 ya1b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">origin\u00f3 la conversi\u00f3n de parte del pasivo financiero de la Financiaci\u00f3n Sindicada por importe </div><div class=\"t_1 m0_1 x76 h7_1 ya1c ff2_1 fs3_1 fc0_1 sc0_1 ls19 ws0_1\">de <span class=\"__1 _4\"></span><span class=\"lsa\">52<span class=\"ls0_1\"> <span class=\"__1 _4\"></span>millones <span class=\"__1 _7\"></span>de e<span class=\"__1 _4\"></span>uros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _7\"></span>convert<span class=\"__1 _3\"></span>ibles <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>acciones o<span class=\"__1 _4\"></span>rdinarias <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>So<span class=\"__1 _4\"></span>ciedad<span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x76 h7_1 y5c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">dominante <span class=\"__1 _28\"> </span>de <span class=\"__1 _2b\"> </span>nue<span class=\"__1 _4\"></span>va <span class=\"__1 _2b\"> </span>creaci\u00f3n <span class=\"__1 _28\"> </span>(las <span class=\"__1 _2b\"> </span>Obl<span class=\"__1 _4\"></span>igaciones <span class=\"__1 _2b\"> </span>Convertibles <span class=\"__1 _28\"> </span>clase <span class=\"__1 _28\"> </span>C), <span class=\"__1 _2b\"> </span>medi<span class=\"__1 _4\"></span>ante <span class=\"__1 _2b\"> </span>el </div><div class=\"t_1 m0_1 x76 h7_1 ya1d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">desembolso por compensaci\u00f3n de cr\u00e9ditos, conforme el siguiente detalle: </div><div class=\"t_1 m0_1 x76 h7_1 y11e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f ya1e ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f ya1f ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f ya20 ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f ya21 ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f y4a1 ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f y6f8 ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f ya22 ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f ya23 ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h6f ya24 ffc fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 ya25 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y9af ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tal <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>indica <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>Nota <span class=\"__1 _4\"></span>3.1.c<span class=\"ls18\">, <span class=\"__1 _4\"></span></span>con <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span><span class=\"lsa\">30 <span class=\"ls19\">de <span class=\"__1 _4\"></span></span></span>abril <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024, <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span>ancieras q<span class=\"__1 _4\"></span>ue </div><div class=\"t_1 m0_1 x2_1 h7_1 y3c8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">participan <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>pr\u00e9stamo <span class=\"__1 _4\"></span>sin<span class=\"__1 _4\"></span>dicado <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _7\"></span>otorgado <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>spensa <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>cumplir </div><div class=\"t_1 m0_1 x2_1 h7_1 y47e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">con las ratios financieras con efectos 31 <span class=\"ls19\">de </span>diciembre de 2024. </div><div class=\"t_1 m0_1 x2_1 h7_1 ya26 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _16\"> </span>caso <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>incumplimiento <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>rat<span class=\"__1 _4\"></span>ios <span class=\"__1 _17\"> </span>fin<span class=\"__1 _4\"></span>ancieras, <span class=\"__1 _16\"> </span>podr\u00eda <span class=\"__1 _16\"> </span>tener <span class=\"__1 _16\"> </span>lugar <span class=\"__1 _16\"> </span>vencimiento <span class=\"__1 _16\"> </span>cruzado <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>las </div><div class=\"t_1 m0_1 x2_1 h7_1 y253 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">obligaciones <span class=\"__1 _7\"></span>financieras <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>FASEE<span class=\"__1 _3\"></span>, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>sideraci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>\u00e9sta, <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _1f\"></span>como <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>lado <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entid<span class=\"__1 _4\"></span>ades </div><div class=\"t_1 m0_1 x2_1 h7_1 y254 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">financieras pueden <span class=\"__1 _3\"></span>solicitar el vencimiento <span class=\"__1 _3\"></span>anticipado <span class=\"__1 _3\"></span>de la deuda <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ancaria no <span class=\"__1 _3\"></span>amortizada unida <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la </div><div class=\"t_1 m0_1 x2_1 h7_1 y255 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">relevaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>avales <span class=\"__1 _4\"></span>dispue<span class=\"__1 _4\"></span>stos de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la l<span class=\"__1 _4\"></span>\u00ednea <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>avales e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>ese mo<span class=\"__1 _4\"></span>mento <span class=\"__1 _7\"></span><span class=\"ls31\">(v<span class=\"lsa\">\u00e9a</span></span>se a <span class=\"__1 _4\"></span>continuaci\u00f3n) <span class=\"__1 _7\"></span><span class=\"ls1c\">y </span></div><div class=\"t_1 m0_1 x2_1 h7_1 y154 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la constitu<span class=\"__1 _4\"></span>ci\u00f3n de un <span class=\"__1 _4\"></span>dep\u00f3sito bancario equivalente o<span class=\"__1 _4\"></span> un aval <span class=\"__1 _4\"></span>de una e<span class=\"__1 _4\"></span>ntidad financi<span class=\"__1 _4\"></span>era que cumpla </div><div class=\"t_1 m0_1 x2_1 h7_1 y844 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ciertos requisitos. </div><div class=\"t_1 m0_1 x2_1 h7_1 ya27 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>trato <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>financiaci\u00f3n <span class=\"__1 _29\"></span>sin<span class=\"__1 _4\"></span>dicada <span class=\"__1 _29\"></span>cuenta <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>garant\u00eda <span class=\"__1 _21\"></span>personal <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>primer <span class=\"__1 _21\"></span>requerimiento <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>distintas </div><div class=\"t_1 m0_1 x2_1 h7_1 ya28 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"ls18\">, <span class=\"__1 _7\"></span></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _4\"></span>bancarias <span class=\"__1 _7\"></span>corporativas, <span class=\"__1 _7\"></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>acciones </div><div class=\"t_1 m0_1 x2_1 h7_1 ya29 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _20\"> </span>distintas <span class=\"__1 _20\"> </span>so<span class=\"__1 _4\"></span>ciedades <span class=\"__1 _20\"> </span>del <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>sobre <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>derechos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _23\"> </span>cr\u00e9d<span class=\"__1 _4\"></span>ito <span class=\"__1 _20\"> </span>derivados <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>litigios <span class=\"__1 _20\"> </span>y </div><div class=\"t_1 m0_1 x2_1 h7_1 y972 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">contenciosos de determinados proyectos. </div><div class=\"t_1 m0_1 x2_1 h7_1 ya2a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _7\"></span>Acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Refinanciaci\u00f3n <span class=\"__1 _7\"></span>fue <span class=\"__1 _7\"></span>objeto <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>homolo<span class=\"__1 _4\"></span>gaci\u00f3n <span class=\"__1 _7\"></span>judicial <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>2 <span class=\"__1 _7\"></span>febrero <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2022, <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x2_1 h7_1 ya2b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conformidad con lo dispuesto en el art\u00edculo 605.1 de la Ley Concursal<span class=\"__1 _4c\"> </span>. </div><div class=\"t_1 m0_1 x2_1 h7_1 y1b1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w109 he gs377\"><div class=\"t_1 m0_1 x47 h5_1 y111 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Acreedor Participante </div></div><div class=\"c_1 w10a he gs378\"><div class=\"t_1 m0_1 x49 h5_1 y31 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Porcentaje  </div><div class=\"t_1 m0_1 x66 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(%) </div></div><div class=\"c_1 w10b he gs379\"><div class=\"t_1 m0_1 x33 h5_1 y31 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Importe  </div><div class=\"t_1 m0_1 x65 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(euros) </div></div><div class=\"c_1 w109 hbf gs37a\"><div class=\"t_1 m0_1 x47 h7_1 y290 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Banco Santander, S.A. </div></div><div class=\"c_1 w10a hbf gs37b\"><div class=\"t_1 m0_1 x104 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">46,81% </div></div><div class=\"c_1 w10b hbf gs37c\"><div class=\"t_1 m0_1 x49 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">24.338.842,16 </div></div><div class=\"c_1 w109 hbf gs37d\"><div class=\"t_1 m0_1 x47 h7_1 y290 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Caixabank, S.A. </div></div><div class=\"c_1 w10a hbf gs37e\"><div class=\"t_1 m0_1 x104 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30,60% </div></div><div class=\"c_1 w10b hbf gs37f\"><div class=\"t_1 m0_1 x49 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.912.984,36 </div></div><div class=\"c_1 w109 hbf gs380\"><div class=\"t_1 m0_1 x47 h7_1 y290 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Banco de Sabadell, S.A. </div></div><div class=\"c_1 w10a hbf gs381\"><div class=\"t_1 m0_1 x34 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5,56% </div></div><div class=\"c_1 w10b hbf gs382\"><div class=\"t_1 m0_1 x63 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.891.274,79 </div></div><div class=\"c_1 w109 hbf gs383\"><div class=\"t_1 m0_1 x47 h7_1 y290 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Banco Bilbao Vizcaya Argentaria, S.A. </div></div><div class=\"c_1 w10a hbf gs384\"><div class=\"t_1 m0_1 x34 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2,59% </div></div><div class=\"c_1 w10b hbf gs385\"><div class=\"t_1 m0_1 x63 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.345.402,85 </div></div><div class=\"c_1 w109 hc0 gs386\"><div class=\"t_1 m0_1 x47 h7_1 y290 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Banco Cooperativo Espa\u00f1ol, S.A<span class=\"__1 _3\"></span>. </div></div><div class=\"c_1 w10a hc0 gs387\"><div class=\"t_1 m0_1 x34 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4,88% </div></div><div class=\"c_1 w10b hc0 gs388\"><div class=\"t_1 m0_1 x63 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.539.694,76 </div></div><div class=\"c_1 w109 hbf gs389\"><div class=\"t_1 m0_1 x47 h7_1 y290 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Unicaja Banco, S.A. </div></div><div class=\"c_1 w10a hbf gs38a\"><div class=\"t_1 m0_1 x34 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9,56% </div></div><div class=\"c_1 w10b hbf gs38b\"><div class=\"t_1 m0_1 x63 h7_1 ya2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.971.801,08 </div></div><div class=\"c_1 w109 hbf gs38c\"><div class=\"t_1 m0_1 x47 h5_1 y290 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w10a hbf gs38d\"><div class=\"t_1 m0_1 x34 h5_1 ya2e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10b hbf gs38e\"><div class=\"t_1 m0_1 x6e h5_1 ya2e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.000.000<span class=\"__1 _4c\"> </span> </div></div>Tramo l\u00ednea de avales: Como parte <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>proceso de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>refinanciaci\u00f3n del <span class=\"__1 _3\"></span>pasivo f<span class=\"__1 _3\"></span>inanciero, el Grupo ha <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span>scrito co<span class=\"__1 _3\"></span>n el <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>ndicado bancario <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>l\u00ednea <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>avales <span class=\"__1 _17\"> </span>revolving <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>80 <span class=\"__1 _16\"> </span>millones <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>euros, <span class=\"__1 _17\"> </span>dividido <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>cuatro tramos: \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _21\"></span>primer <span class=\"__1 _21\"></span>tramo <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>30 <span class=\"__1 _21\"></span>mil<span class=\"__1 _4\"></span>lones <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>disponibl<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>desde <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>fecha <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>suscripci<span class=\"__1 _4\"></span>\u00f3n<span class=\"__1 _3\"></span> </span></span>del acuerdo de refinanciaci\u00f3n. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _4\"></span>seg<span class=\"__1 _4\"></span>undo t<span class=\"__1 _4\"></span>ramo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>10 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>disponible<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>desde e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2021, </span></span>una <span class=\"__1 _29\"></span>vez <span class=\"__1 _21\"></span>realizada <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>amortizaci\u00f3n <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>2,5 <span class=\"__1 _21\"></span>millones <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>eu<span class=\"__1 _4\"></span>ros, <span class=\"__1 _29\"></span>atendida <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>Grupo en dicha fecha. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _7\"></span>tercer <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>ramo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>20 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>euros <span class=\"__1 _4\"></span>disponibles <span class=\"__1 _7\"></span>desde <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>30 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>marzo <span class=\"__1 _4\"></span>de </span></span>2022, siempre que el Grupo amortice la cuota de amortizaci\u00f3n por importe de <span class=\"__1 _3\"></span>5 millones de euros prevista para esa fecha. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _4\"></span>cuarto tramo por importe de 20 <span class=\"__1 _4\"></span>millones de euros disponibles desde el 30 <span class=\"__1 _4\"></span>de octubre de </span></span>2022, siempre que el Grupo amortice la cuota de amortizaci\u00f3n por importe de <span class=\"__1 _3\"></span>5 millones de euros prevista para esa fecha. Esta l\u00ednea de <span class=\"__1 _3\"></span>avales contaba <span class=\"__1 _3\"></span>con cobertura de <span class=\"__1 _3\"></span>CESCE del <span class=\"__1 _3\"></span>70%<span class=\"ls18\">, </span>siendo su vencimiento en <span class=\"__1 _3\"></span>noviembre de 2<span class=\"__1 _4\"></span>026. A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de d<span class=\"__1 _4\"></span>iciembre de <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>4 el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span><span class=\"ls16\">ha</span>b\u00eda dispuesto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span><span class=\"lsa\">45</span>,<span class=\"lsa\">09 </span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros d<span class=\"__1 _4\"></span>e dicha l\u00ednea <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span>garantizar <span class=\"__1 _21\"></span>proyectos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cartera, <span class=\"__1 _3\"></span>quedando <span class=\"__1 _29\"></span>un <span class=\"__1 _3\"></span>saldo <span class=\"__1 _21\"></span>disponible <span class=\"__1 _21\"></span>de <span class=\"ls2a\">34</span>,91 <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>llones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euros.  Como consecuencia del <span class=\"__1 _3\"></span>proceso de <span class=\"__1 _3\"></span>restructuraci\u00f3n financiera, <span class=\"__1 _3\"></span>el <span class=\"__1 _4\"></span>Grupo se obliga <span class=\"__1 _3\"></span>al cumplimiento de ciertas <span class=\"__1 _17\"> </span>obligaciones <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>informaci\u00f3n, <span class=\"__1 _1f\"></span>exist<span class=\"__1 _4\"></span>iendo <span class=\"__1 _1f\"></span>adem\u00e1s <span class=\"__1 _17\"> </span>algunas <span class=\"__1 _17\"> </span>li<span class=\"__1 _4\"></span>mitaciones<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>excepciones <span class=\"__1 _17\"> </span>en algunos casos, a <span class=\"__1 _3\"></span>la inversi\u00f3n, a <span class=\"__1 _3\"></span>la enajenaci\u00f3n de act<span class=\"__1 _3\"></span>ivos, a las distribuciones y <span class=\"__1 _3\"></span>pago de dividendos<span class=\"ls1d\">, </span>otorgamiento <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>financiaci\u00f3n, <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>dispo<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>esorer\u00eda <span class=\"__1 _29\"></span>afecta<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>proyectos, <span class=\"__1 _21\"></span>entre <span class=\"__1 _29\"></span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _29\"></span>aspectos. Asimismo, <span class=\"__1 _3\"></span>existen <span class=\"__1 _3\"></span>cl\u00e1usulas <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _3\"></span>anticipado <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>caso <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ncurrir <span class=\"__1 _3\"></span>determinados <span class=\"__1 _21\"></span>sup<span class=\"__1 _4\"></span>uestos en <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>falta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>pago, <span class=\"__1 _7\"></span>inso<span class=\"__1 _4\"></span>lvencia <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>cedimientos <span class=\"__1 _4\"></span>concursales <span class=\"__1 _7\"></span>abiertos <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del Grupo<span class=\"ls18\">, <span class=\"__1 _16\"> </span></span>el <span class=\"__1 _16\"> </span>incumplimiento <span class=\"__1 _16\"> </span>cruzado <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>obligaciones <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>financiaci\u00f3n <span class=\"__1 _16\"> </span>plasmada <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os documentos de apoyo <span class=\"__1 _3\"></span>p\u00fablico temporal, o <span class=\"__1 _3\"></span>a las <span class=\"__1 _3\"></span>obligaciones convertibles, la ocurrencia de <span class=\"__1 _3\"></span>un efecto sustancial <span class=\"__1 _21\"></span>adverso, <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>incumplimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _29\"></span>fin<span class=\"__1 _4\"></span>ancieras <span class=\"__1 _29\"></span>(ratios <span class=\"__1 _21\"></span>anteriormente <span class=\"__1 _21\"></span>indicados)<span class=\"__1 _4\"></span> etc., <span class=\"__1 _21\"></span>tal <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span> <span class=\"__1 _3\"></span>como <span class=\"__1 _21\"></span>es <span class=\"__1 _3\"></span>habitual <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>este <span class=\"__1 _21\"></span>tipo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>contratos. <span class=\"__1 _21\"></span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>Administradores <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _21\"></span>dominante consideran que a la fecha de formulaci\u00f3n de<span class=\"__1 _4\"></span> las cuentas anuales consolidadas no concurre causa de vencimiento <span class=\"__1 _17\"> </span>anticip<span class=\"__1 _4\"></span>ado <span class=\"__1 _17\"> </span>asociado <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>esta <span class=\"__1 _17\"> </span>financiaci\u00f3n <span class=\"__1 _17\"> </span>dada <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>situaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span>cuentra <span class=\"__1 _17\"> </span>la Sociedad <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>apertura <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>negociaci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>acreedores <span class=\"__1 _7\"></span>(pre<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>concurso), <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>sido <span class=\"__1 _1f\"></span>prorrogada <span class=\"__1 _1f\"></span>con fecha <span class=\"__1 _3\"></span>11 <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>marzo de <span class=\"__1 _21\"></span>2025, <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>Auto<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>Juzgado<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>lo Mercantil <span class=\"__1 _21\"></span>n\u00ba 3 <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>Gij\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>fecha <span class=\"__1 _3\"></span>12 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>marzo de 2025 (vid. Nota 32 siguiente). Asimismo, <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>contrato <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>refinan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>comprometi\u00f3 <span class=\"__1 _3\"></span>al <span class=\"__1 _21\"></span>oto<span class=\"__1 _4\"></span>rgamiento <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>garant\u00edas siguientes; <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>Accio<span class=\"__1 _4\"></span>nes <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>prendas <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _7\"></span>Participaciones<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>fili<span class=\"__1 _4\"></span>ales <span class=\"__1 _7\"></span>incluidas <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>el per\u00edmetro <span class=\"__1 _4\"></span>seg\u00fan se <span class=\"__1 _4\"></span>establece en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>contrato; <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>prenda sobre <span class=\"__1 _4\"></span>Cuentas <span class=\"__1 _4\"></span>Bancarias; y l<span class=\"__1 _4\"></span>a pren<span class=\"__1 _4\"></span>da sob<span class=\"__1 _4\"></span>re<span class=\"__1 _3\"></span> Derechos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Cr\u00e9dito <span class=\"__1 _4\"></span>deri<span class=\"__1 _4\"></span>vados de <span class=\"__1 _4\"></span>Recl<span class=\"__1 _4\"></span>amaciones; <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>\u00fal<span class=\"__1 _4\"></span>timo, <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>prenda <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>Derech<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Cr\u00e9dito derivados de <span class=\"__1 _3\"></span>Contratos de <span class=\"__1 _21\"></span>Compraven<span class=\"__1 _4\"></span>ta. Asimismo, se <span class=\"__1 _3\"></span>establece la <span class=\"__1 _3\"></span>pignoraci\u00f3n <span class=\"__1 _3\"></span>de dep\u00f3sitos p<span class=\"__1 _3\"></span>or los avales dispuestos de la l\u00ednea de avales hasta su cancelaci\u00f3n<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Pasivos por arrendamientos financieros </span></span>Dentro <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>esta <span class=\"__1 _4\"></span>partida <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>cogen <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>actu<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pagos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>reali<span class=\"__1 _4\"></span>zar d<span class=\"__1 _4\"></span>urante <span class=\"__1 _4\"></span>la vida <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>arrendamiento, <span class=\"__1 _7\"></span>excluyendo <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>arrendamientos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>bajo <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>y los <span class=\"__1 _4\"></span>arrendamientos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>corto <span class=\"__1 _4\"></span>plazo, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>aplicaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>NIIF <span class=\"__1 _4\"></span>16<span class=\"__1 _4\"></span>. <span class=\"__1 _4\"></span>En <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>sentido <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>considerado <span class=\"__1 _4\"></span>el valor actual de los pagos de los contratos de arrenda<span class=\"__1 _3\"></span>miento <span class=\"__1 _4\"></span><span class=\"ls19\">de </span>las oficinas de Madrid y la concesi\u00f3n concedida por la Autoridad Portuaria de Gij\u00f3n (Nota 6.h).<span class=\"__1 _4c\"> </span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Otros pasivos financieros </span></span>Dentro de \u201cOtros pasivos financieros\u201d se recogen, principalmente:<span class=\"ff2_1\"> </span>- Fondo de Apoyo a la Solvencia de Empresas Estrat\u00e9gicas (FASEE):  El <span class=\"__1 _23\"> </span>Grup<span class=\"__1 _4\"></span>o, <span class=\"__1 _23\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>fecha <span class=\"__1 _20\"> </span>31 <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _23\"> </span>marzo <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>2021,<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>susc<span class=\"__1 _4\"></span>ribi\u00f3 <span class=\"__1 _20\"> </span>un <span class=\"__1 _20\"> </span>contrato <span class=\"__1 _20\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>la <span class=\"__1 _20\"> </span>Socied<span class=\"__1 _4\"></span>ad <span class=\"__1 _23\"> </span>Estatal <span class=\"__1 _20\"> </span>de Participaciones <span class=\"__1 _17\"> </span>Industriales <span class=\"__1 _17\"> </span>(SEPI) <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>apo<span class=\"__1 _4\"></span>yo <span class=\"__1 _17\"> </span>financiero <span class=\"__1 _17\"> </span>p\u00fablico <span class=\"__1 _17\"> </span>te<span class=\"__1 _4\"></span>mporal <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>cargo <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"> </span>FASEE <span class=\"__1 _17\"> </span>por importe de 120 millones de eur<span class=\"__1 _3\"></span>os, actuando su matriz Duro Felguera, S.A<span class=\"__1 _3\"></span> como sociedad financiada receptora de la totalidad de los fondos. El calendario de amortizaci\u00f3n de la financiaci\u00f3n es el si<span class=\"__1 _4\"></span>guiente: Originariamente (i) <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>pr\u00e9stamo <span class=\"__1 _3\"></span>participativo <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>torgado <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la pr<span class=\"__1 _3\"></span>imera f<span class=\"__1 _3\"></span>ase por im<span class=\"__1 _3\"></span>porte <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>50 m<span class=\"__1 _3\"></span>illones de euros deb\u00eda amortizarse \u00edntegramente e<span class=\"__1 _3\"></span>n el tercer <span class=\"__1 _3\"></span>aniversario de la fecha d<span class=\"__1 _3\"></span>e ci<span class=\"__1 _4\"></span>erre de la prim<span class=\"__1 _3\"></span>era fase; (ii) los pr\u00e9stamos participativos ot<span class=\"__1 _3\"></span>orgados en la segunda fase deb<span class=\"__1 _3\"></span>\u00edan amortizarse como sigue: 40 mil<span class=\"__1 _4\"></span>lones de <span class=\"__1 _4\"></span>Euros en <span class=\"__1 _4\"></span>el tercer <span class=\"__1 _4\"></span>aniversario de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fecha de <span class=\"__1 _4\"></span>cierre de l<span class=\"__1 _4\"></span>a segunda fase <span class=\"__1 _4\"></span>y 10 <span class=\"__1 _4\"></span>millones de <span class=\"__1 _21\"></span>Euros <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cuarto <span class=\"__1 _21\"></span>ani<span class=\"__1 _4\"></span>versario <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>erre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>segunda <span class=\"__1 _3\"></span>fase; <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>(ii) <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>pr\u00e9st<span class=\"__1 _4\"></span>amo <span class=\"__1 _21\"></span>ordinario deb\u00eda amortizarse <span class=\"__1 _4\"></span>como sigue: 5 mill<span class=\"__1 _4\"></span>ones de Euros en el <span class=\"__1 _4\"></span>cuarto aniversario de <span class=\"__1 _4\"></span>la fecha de ci<span class=\"__1 _4\"></span>erre de la <span class=\"__1 _4\"></span>pri<span class=\"__1 _4\"></span>mera <span class=\"__1 _4\"></span>fase <span class=\"__1 _7\"></span>y 1<span class=\"__1 _4\"></span>5 <span class=\"__1 _4\"></span>mi<span class=\"__1 _4\"></span>llones <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Euros <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>quinto <span class=\"__1 _4\"></span>ani<span class=\"__1 _4\"></span>versario <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>ci<span class=\"__1 _4\"></span>erre<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>primera fase.<span class=\"ff3_1\"> </span>Con fecha 4 de abril de 20<span class=\"__1 _3\"></span>23, el Consejo de Ministros <span class=\"__1 _3\"></span>autoriz\u00f3 la actualizaci\u00f3n del Plan de Viabilidad Original, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>conten\u00eda <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>modi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>calendario <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>amortizaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>financi<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _17\"> </span> <span class=\"__1 _17\"> </span>(cuya efectividad se <span class=\"__1 _3\"></span>producir\u00e1 tras <span class=\"__1 _3\"></span>la entrada de <span class=\"__1 _3\"></span>los Socios<span class=\"__1 _3\"></span> Industriales en el <span class=\"__1 _3\"></span>capital social de <span class=\"__1 _21\"></span>la Sociedad) conforme <span class=\"__1 _16\"> </span>al<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>siguiente <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>etalle: <span class=\"__1 _16\"> </span>(i) <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>pr\u00e9stamo <span class=\"__1 _2e\"> </span>participativo <span class=\"__1 _16\"> </span>otorgado <span class=\"__1 _2e\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>primera <span class=\"__1 _16\"> </span>fase <span class=\"__1 _2e\"> </span>deber\u00e1 amortizarse <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>sigue: <span class=\"__1 _17\"> </span>13 <span class=\"__1 _17\"> </span>millones <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Euros <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>quinto <span class=\"__1 _17\"></span>aniversario <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la primera <span class=\"__1 _4\"></span>fase y <span class=\"__1 _4\"></span>7 <span class=\"__1 _4\"></span>millone<span class=\"__1 _4\"></span>s de <span class=\"__1 _4\"></span>Euros <span class=\"__1 _4\"></span>en el<span class=\"__1 _4\"></span> sexto <span class=\"__1 _4\"></span>aniversario <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cierre de<span class=\"__1 _4\"></span> la <span class=\"__1 _4\"></span>primera <span class=\"__1 _4\"></span>fase; (ii) <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _7\"></span>participativos <span class=\"__1 _7\"></span>otorgados <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>segunda <span class=\"__1 _7\"></span>fase <span class=\"__1 _7\"></span>deber\u00e1n <span class=\"__1 _7\"></span>amortizarse <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>sigue: <span class=\"__1 _7\"></span>2 millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Euros <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>quinto <span class=\"__1 _4\"></span>an<span class=\"__1 _4\"></span>iversario <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>seg<span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>fase, <span class=\"__1 _4\"></span>29 <span class=\"__1 _4\"></span>millon<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>de Euros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>sexto <span class=\"__1 _4\"></span>ani<span class=\"__1 _4\"></span>versario de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>segunda <span class=\"__1 _4\"></span>fase <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>49 <span class=\"__1 _4\"></span>mill<span class=\"__1 _4\"></span>ones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Euros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el s\u00e9ptimo <span class=\"__1 _1f\"></span>aniversario <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>segunda <span class=\"__1 _1f\"></span>fase; <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>(ii) <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>pr\u00e9st<span class=\"__1 _4\"></span>amo <span class=\"__1 _1f\"></span>ordinario <span class=\"__1 _1f\"></span>deber\u00e1 amortizarse <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>sigue: <span class=\"__1 _1f\"></span>5 <span class=\"__1 _7\"></span>mi<span class=\"__1 _4\"></span>llon<span class=\"__1 _4\"></span>es <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>Euros <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>cuarto <span class=\"__1 _1f\"></span>aniversario <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la primera fase <span class=\"__1 _21\"></span>y 15 <span class=\"__1 _3\"></span>millones de <span class=\"__1 _21\"></span>Euro<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el quinto <span class=\"__1 _3\"></span>aniversario de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>cierre de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>primera f<span class=\"__1 _3\"></span>ase.<span class=\"__1 _4\"></span> Una <span class=\"__1 _17\"> </span>vez <span class=\"__1 _17\"> </span>completada <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>peraci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>ampliaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>capi<span class=\"__1 _4\"></span>tal, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>13 <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>marzo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2024 <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>firm\u00f3 <span class=\"__1 _17\"> </span>la novaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>FASE<span class=\"__1 _3\"></span>E, <span class=\"__1 _7\"></span>adquiriendo <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>nuevo <span class=\"__1 _7\"></span>calendario <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>amortizaci\u00f3n descrito. La <span class=\"__1 _7\"></span>remu<span class=\"__1 _4\"></span>neraci\u00f3n <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>participativos <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mpone <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _7\"></span>parte <span class=\"__1 _1f\"></span>variable <span class=\"__1 _7\"></span>permanente<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _7\"></span>parte variable <span class=\"__1 _17\"> </span>participativa. <span class=\"__1 _17\"> </span>La <span class=\"__1 _17\"> </span>parte <span class=\"__1 _17\"> </span>variable <span class=\"__1 _17\"> </span>pe<span class=\"__1 _4\"></span>rmanente <span class=\"__1 _1f\"></span>se <span class=\"__1 _16\"> </span>establece <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>IBOR <span class=\"__1 _17\"> </span>m\u00e1s <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>margen creciente anualmen<span class=\"__1 _3\"></span>te que <span class=\"__1 _21\"></span>va del <span class=\"__1 _3\"></span>2,5% <span class=\"__1 _3\"></span>hasta el <span class=\"__1 _21\"></span>9<span class=\"__1 _4\"></span>,5%, <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>entras que <span class=\"__1 _21\"></span>la parte <span class=\"__1 _3\"></span>variable par<span class=\"__1 _3\"></span>ticipativa es<span class=\"__1 _3\"></span> del <span class=\"__1 _21\"></span>1% <span class=\"__1 _21\"></span>an<span class=\"__1 _4\"></span>ual <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>EBITDA <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>solidado <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>so<span class=\"__1 _4\"></span>lo <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>devenga <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>caso <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>resu<span class=\"__1 _4\"></span>lte <span class=\"__1 _21\"></span>positivo. <span class=\"__1 _21\"></span>Por <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>arte, el pr\u00e9stamo ordinario devenga un tipo fijo del 2%. Los per\u00edodos de inter\u00e9s son de <span class=\"__1 _3\"></span>un a\u00f1o.<span class=\"__1 _4\"></span> Este pr\u00e9stamo est\u00e1 sujeto en 2024 a un tipo de inter<span class=\"__1 _3\"></span>\u00e9s efectivo de 7,57% (3,22% en 2023). A <span class=\"__1 _23\"> </span>solicit<span class=\"__1 _4\"></span>ud <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>be<span class=\"__1 _4\"></span>neficiarias, <span class=\"__1 _23\"> </span>FASEE <span class=\"__1 _23\"> </span>podr\u00e1 <span class=\"__1 _20\"> </span>aprobar <span class=\"__1 _23\"> </span>la <span class=\"__1 _20\"> </span>conversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>pr\u00e9stamo <span class=\"__1 _23\"> </span>o<span class=\"__1 _4\"></span>rdinario <span class=\"__1 _23\"> </span>en participativo, cuando sea necesario para evitar la concurrencia de causa de disoluci\u00f3n<span class=\"__1 _4c\"> </span>FASEE <span class=\"__1 _29\"></span>te<span class=\"__1 _4\"></span>ndr\u00e1 <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>opci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>convertir <span class=\"__1 _21\"></span>total <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>parcialmente <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>pr\u00e9stamos <span class=\"__1 _21\"></span>participativos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>capital <span class=\"__1 _3\"></span>social de  la  Sociedad  en  caso  de  amortizaci\u00f3n  obligatoria  ordinaria  u  anticipada  o  de  vencimiento anticipado, <span class=\"__1 _16\"> </span>si<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>obligados <span class=\"__1 _2e\"> </span>no <span class=\"__1 _2e\"> </span>atienden <span class=\"__1 _2e\"> </span>los <span class=\"__1 _16\"> </span>pago<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _16\"> </span>ven<span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>an <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span>bligados <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>tales <span class=\"__1 _2e\"> </span>supuestos, realiz\u00e1ndose la <span class=\"__1 _3\"></span>conversi\u00f3n <span class=\"__1 _3\"></span>a un pr<span class=\"__1 _3\"></span>ecio que <span class=\"__1 _3\"></span>resulte de <span class=\"__1 _21\"></span>la media de <span class=\"__1 _3\"></span>la cotizaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los 15 <span class=\"__1 _3\"></span>d\u00edas h\u00e1biles<span class=\"__1 _3\"></span> previos a la conversi\u00f3n, con un descuento del 5%.<span class=\"__1 _4c\"> </span>Adicionalmente, <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>Contrato <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Fi<span class=\"__1 _4\"></span>nanciaci\u00f3n <span class=\"__1 _21\"></span>FASEE <span class=\"__1 _21\"></span>regul<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span>terminadas <span class=\"__1 _29\"></span>ob<span class=\"__1 _4\"></span>ligaciones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>informaci\u00f3n, supuestos de <span class=\"__1 _4\"></span>amortizaci\u00f3n anticipada oblig<span class=\"__1 _4\"></span>atoria total y parcial <span class=\"__1 _4\"></span>(tales como, <span class=\"__1 _4\"></span>entre otros, cambi<span class=\"__1 _4\"></span>o de control, venta <span class=\"__1 _3\"></span>de activos, <span class=\"__1 _3\"></span>filiales y <span class=\"__1 _3\"></span>negocios, indemnizaciones recibidas de <span class=\"__1 _3\"></span>p\u00f3lizas <span class=\"__1 _3\"></span>de seguro, <span class=\"__1 _3\"></span>el flujo de caja <span class=\"__1 _4\"></span>excedentario <span class=\"__1 _4\"></span>o d<span class=\"__1 _4\"></span>e cambio <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>circunstancias legales) <span class=\"__1 _4\"></span>y supuestos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>vencimiento anticipado habituales en financiaciones de este tipo. En <span class=\"__1 _7\"></span>cumpli<span class=\"__1 _4\"></span>miento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>deuda <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>FASEE, <span class=\"__1 _7\"></span>existen <span class=\"__1 _1f\"></span>garant\u00edas <span class=\"__1 _7\"></span>personales <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>reales <span class=\"__1 _7\"></span>establecidas <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>el contrato de financiaci\u00f3n. <span class=\"__1 _3\"></span>En concreto <span class=\"__1 _3\"></span>se trata prendas <span class=\"__1 _3\"></span>sobre determinadas cuentas <span class=\"__1 _3\"></span>bancarias, sobre acciones de ci<span class=\"__1 _4\"></span>ertas filiales<span class=\"__1 _4\"></span>, as\u00ed como sob<span class=\"__1 _4\"></span>re derechos de cobro<span class=\"__1 _4\"></span> derivados de re<span class=\"__1 _4\"></span>clamaciones judiciales o arbitrales del Grupo o algunos saldos a cobrar antiguos como Termocentro. -Principado de Asturias: Con <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _17\"> </span>27 <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>2<span class=\"__1 _4\"></span>021, <span class=\"__1 _17\"> </span>e<span class=\"ls2\">l <span class=\"__1 _17\"> </span></span>Grupo <span class=\"__1 _17\"> </span>suscribi\u00f3 <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>contrato <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>apo<span class=\"__1 _4\"></span>yo <span class=\"__1 _17\"> </span>financiero <span class=\"__1 _17\"> </span>p\u00fablico temporal con <span class=\"__1 _4\"></span>la Sociedad Regional <span class=\"__1 _4\"></span>de Promoci\u00f3n del Princi<span class=\"__1 _4\"></span>pado de Asturias<span class=\"__1 _7\"></span>, S.A. (SRP) por import<span class=\"__1 _4\"></span>e de <span class=\"__1 _7\"></span>6 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _7\"></span>actua<span class=\"__1 _4\"></span>ndo <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>matriz <span class=\"__1 _4\"></span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _7\"></span>Felguera <span class=\"__1 _7\"></span>S.A, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>\u00fanica <span class=\"__1 _7\"></span>prestataria <span class=\"__1 _7\"></span>y receptora de los fondos.  Adicionalmente, el <span class=\"__1 _3\"></span>contrato <span class=\"__1 _3\"></span>con SRP <span class=\"__1 _3\"></span>regula determinadas <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>bligaciones de <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nformaci\u00f3n, <span class=\"__1 _3\"></span>supuestos <span class=\"__1 _3\"></span>de amortizaci\u00f3n <span class=\"__1 _23\"> </span>anticipada <span class=\"__1 _20\"> </span>oblig<span class=\"__1 _4\"></span>atoria <span class=\"__1 _2e\"> </span>(cambio<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>control<span class=\"__1 _4\"></span>) <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>supuestos <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>vencimiento <span class=\"__1 _23\"> </span>anti<span class=\"__1 _4\"></span>cipado<span class=\"__1 _3\"></span> habituales en financiaciones de este tipo. El <span class=\"__1 _20\"> </span>calendario <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>amortizaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>finan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _23\"> </span>es<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>sigu<span class=\"__1 _4\"></span>iente: <span class=\"__1 _20\"> </span>750 <span class=\"__1 _20\"> </span>miles <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _20\"> </span>deber\u00e1n amortizarse <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>cuarto <span class=\"__1 _7\"></span>aniversario <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>isposici\u00f3n, <span class=\"__1 _7\"></span>1.050 <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 _7\"></span>la <span class=\"__1 _7\"></span>quinto aniversario <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>4.200 <span class=\"__1 _4\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>sext<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>aniversario.<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>De <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _4\"></span>calendari<span class=\"__1 _4\"></span>o, <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de diciembre <span class=\"__1 _4\"></span>de 20<span class=\"__1 _4\"></span>24, 750 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de e<span class=\"__1 _4\"></span>uros figuran <span class=\"__1 _4\"></span>clasificados <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>corrientes <span class=\"__1 _4\"></span>y 5.250 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros figuran <span class=\"__1 _7\"></span>clasificados <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _4\"></span>(6.000 <span class=\"__1 _4\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _7\"></span>clasificados <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>corrientes <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>31 de diciembre de 2023). El tipo de inter\u00e9s aplicable ser\u00e1 Ibor (fijado por la Comi<span class=\"__1 _4\"></span>si\u00f3n Europea a 1 de enero de cada ejercicio) + M\u00e1rgen en los siguientes t\u00e9rminos: \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+2,5% hasta el primer a\u00f1o desde la fecha del acuerdo de refinanciac<span class=\"__1 _3\"></span>i\u00f3n.<span class=\"__1 _4\"></span> </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+3,5% el segundo hasta el tercer a\u00f1o desde la fecha <span class=\"__1 _3\"></span>del acuerdo de refinanciaci\u00f3n.<span class=\"__1 _4\"></span> </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+5% desde el cuarto hasta <span class=\"__1 _3\"></span>el quinto a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n.<span class=\"__1 _4\"></span> </span></span>Este pr\u00e9stamo est\u00e1 sujeto en 2024 a un tipo de inter<span class=\"__1 _3\"></span>\u00e9s efectivo de 7,10% (7,44% en 2023). En <span class=\"__1 _17\"> </span>cumpl<span class=\"__1 _4\"></span>imiento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>deuda <span class=\"__1 _16\"> </span>con <span class=\"__1 _17\"> </span>SRP, <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>xisten <span class=\"__1 _17\"> </span>garant\u00ed<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>personales <span class=\"__1 _17\"> </span>y <span class=\"__1 _16\"> </span>reales <span class=\"__1 _17\"> </span>est<span class=\"__1 _4\"></span>ablecidas <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>el contrato de financiaci\u00f3n. <span class=\"__1 _3\"></span>En concreto <span class=\"__1 _3\"></span>se trata prendas <span class=\"__1 _3\"></span>sobre determinadas cuentas <span class=\"__1 _3\"></span>bancarias, sobre acciones <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>ciertas <span class=\"__1 _2d\"> </span>filiales, <span class=\"__1 _2d\"> </span>as\u00ed <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"> </span>prenda <span class=\"__1 _2d\"> </span>sobre <span class=\"__1 _2d\"> </span>sobre <span class=\"__1 _2d\"> </span>derechos <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>cobro <span class=\"__1 _2d\"> </span>derivados <span class=\"__1 _2d\"> </span>de reclamaciones <span class=\"__1 _21\"></span>judiciales <span class=\"__1 _29\"></span>o <span class=\"__1 _29\"></span>arbit<span class=\"__1 _4\"></span>rales <span class=\"__1 _29\"></span>del <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>al<span class=\"__1 _4\"></span>gunos <span class=\"__1 _29\"></span>saldos <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>antiguos <span class=\"__1 _29\"></span>como <span class=\"__1 _29\"></span>Termo<span class=\"__1 _4\"></span>centro. En <span class=\"__1 _17\"> </span>relaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>f<span class=\"__1 _4\"></span>inanciaci\u00f3n <span class=\"__1 _17\"> </span>obtenida <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>FASEE <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>SRP, <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>dicar <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>naturaleza <span class=\"__1 _17\"> </span>participati<span class=\"__1 _4\"></span>va <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>r importes de 100 y 6 mil<span class=\"__1 _4\"></span>lones de euros, respectivamente.  Ambos cont<span class=\"__1 _4\"></span>ratos de financiaci\u00f3n incluyen cl\u00e1usulas <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>vencimiento <span class=\"__1 _23\"> </span>an<span class=\"__1 _4\"></span>ticipado <span class=\"__1 _20\"> </span>que <span class=\"__1 _20\"> </span>est\u00e1n <span class=\"__1 _20\"> </span>ligadas <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>acon<span class=\"__1 _4\"></span>tecimientos <span class=\"__1 _20\"> </span>futuros <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>cuanto <span class=\"__1 _1a\"> </span>a resoluci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>litigios <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>arbitrajes, <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>nspecciones <span class=\"__1 _17\"> </span>fiscale<span class=\"__1 _4\"></span>s, <span class=\"__1 _17\"> </span>ocurrencia <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>efecto <span class=\"__1 _17\"> </span>sustan<span class=\"__1 _4\"></span>cial <span class=\"__1 _17\"> </span>adverso, cambios <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>control <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>permitidos, <span class=\"__1 _23\"> </span>entre <span class=\"__1 _23\"> </span>otros, <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>lo <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>Administ<span class=\"__1 _4\"></span>rad<span class=\"__1 _3\"></span>ore<span class=\"__1 _7\"></span>s <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _2e\"> </span>So<span class=\"__1 _4\"></span>ciedad dominante <span class=\"__1 _17\"> </span>han <span class=\"__1 _17\"> </span>hecho, <span class=\"__1 _17\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _17\"> </span>apoyo <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>asesores <span class=\"__1 _17\"> </span>fiscales <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>legales <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>nternos <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>externos, <span class=\"__1 _17\"> </span>una<span class=\"__1 _4c\"> </span>evaluaci\u00f3n <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>su <span class=\"__1 _16\"> </span>probabilidad <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>ocurrencia <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>poten<span class=\"__1 _4\"></span>cial <span class=\"__1 _16\"> </span>impacto, <span class=\"__1 _16\"> </span>considerando <span class=\"__1 _2e\"> </span>en <span class=\"__1 _16\"> </span>todo <span class=\"__1 _16\"> </span>caso <span class=\"__1 _2e\"> </span>la incertidumbre <span class=\"__1 _45\"> </span>asoci<span class=\"__1 _4\"></span>ada  al  desenl<span class=\"__1 _4\"></span>ace  de <span class=\"__1 _45\"> </span>est<span class=\"__1 _4\"></span>os  proces<span class=\"__1 _4\"></span>os,  y <span class=\"__1 _45\"> </span>est<span class=\"__1 _4\"></span>imando <span class=\"__1 _45\"> </span>que  n<span class=\"__1 _4\"></span>o  afectar\u00e1n <span class=\"__1 _45\"> </span>a <span class=\"__1 _22\"> </span>la consecuci\u00f3n del p<span class=\"__1 _4\"></span>lan de viabilidad<span class=\"__1 _4\"></span>.<span class=\"fs1_1\"> </span>Los Administradores de la <span class=\"__1 _4\"></span>Sociedad dominante consideran que <span class=\"__1 _4\"></span>a la <span class=\"__1 _16\"> </span>fecha <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>formulaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _17\"> </span>anual<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"> </span>consolidadas <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>concurre <span class=\"__1 _16\"> </span>causa <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>vencimiento anticipado <span class=\"__1 _17\"> </span>asociado <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>esta <span class=\"__1 _17\"> </span>financiaci\u00f3n <span class=\"__1 _17\"> </span>dada <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>situaci\u00f3n <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>encuentra <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>de apertura <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>negociaci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>acreedores <span class=\"__1 _1f\"></span>(pre<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>concurso), <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>sido <span class=\"__1 _1f\"></span>prorrogada <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>11 <span class=\"__1 _1f\"></span>de<span class=\"__1 _4c\"> </span>marzo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2025, por <span class=\"__1 _7\"></span>Auto del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Juzgado <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>Mercantil <span class=\"__1 _4\"></span>n\u00ba <span class=\"__1 _4\"></span>3 <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>Gij\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>12 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>marzo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _3\"></span>5 (vid. Nota 32 siguiente). Adem\u00e1s, <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>recogen  las <span class=\"__1 _23\"> </span>deudas <span class=\"__1 _1a\"> </span>actualizadas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _20\"> </span>Organ<span class=\"__1 _4\"></span>ismos <span class=\"__1 _20\"> </span>Oficiales  com<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"> </span>con<span class=\"__1 _4\"></span>secuencia <span class=\"__1 _20\"> </span>de pr\u00e9stamos <span class=\"__1 _4\"></span>recibidos del<span class=\"__1 _4\"></span> \u201cCDTI\u201d, <span class=\"__1 _4\"></span>\u201cMINER\u201d, <span class=\"__1 _4\"></span>\u201cMinisterio <span class=\"__1 _4\"></span>de In<span class=\"__1 _4\"></span>dustria, Turi<span class=\"__1 _4\"></span>smo y <span class=\"__1 _4\"></span>Comercio\u201d, \u201cPROFIT\u201d, \u201cFIT\u201d Y \u201cFICYT\u201d, que no devengan intereses expl\u00edcitos. <span class=\"ff2_1\"> </span>El <span class=\"__1 _3\"></span>efecto de <span class=\"__1 _21\"></span>la actualizaci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>pr\u00e9stamos <span class=\"__1 _3\"></span>tipo cer<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>registrado <span class=\"__1 _3\"></span>en \u201cS<span class=\"__1 _3\"></span>ubvenciones\u201d <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>cual s<span class=\"__1 _3\"></span>e v<span class=\"__1 _3\"></span>a traspasando a resultados en funci\u00f3n de la amortizaci\u00f3n del bien subvencionado. e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Cumplimiento de cl\u00e1usulas de vencimiento anticipado </span></span>Como se ha desglosado en esta misma Nota en apartado<span class=\"__1 _4\"></span>s anteriores el Grupo ha obtenido dispensa del  cump<span class=\"__1 _3\"></span>limento  de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _20\"> </span>ratio<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>fin<span class=\"__1 _4\"></span>ancieras <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>co<span class=\"__1 _4\"></span>nsidera  que <span class=\"__1 _20\"> </span>no  existen <span class=\"__1 _20\"> </span>causas <span class=\"__1 _1a\"> </span>de  v<span class=\"__1 _3\"></span>encimiento anticipado <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>afecten <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>Deuda <span class=\"__1 _1f\"></span>financiera <span class=\"__1 _1f\"></span>clasificada <span class=\"__1 _7\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>no <span class=\"__1 _7\"></span>corriente <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>diciembre <span class=\"__1 _7\"></span>de 2024. <span class=\"__1 _4\"></span>No <span class=\"__1 _7\"></span>obstante, <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>impo<span class=\"__1 _4\"></span>rtante <span class=\"__1 _4\"></span>destacar <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>30 de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>junio <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>2025 <span class=\"__1 _7\"></span>ser\u00e1 <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>pr\u00f3ximo <span class=\"__1 _7\"></span>periodo <span class=\"__1 _4\"></span>de medici\u00f3n del cump<span class=\"__1 _3\"></span>limiento de las <span class=\"__1 _3\"></span>ratios f<span class=\"__1 _3\"></span>inancieras asociados a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as de<span class=\"__1 _3\"></span>udas con <span class=\"__1 _3\"></span>entidades de <span class=\"__1 _3\"></span>cr\u00e9dito,<span class=\"__1 _3\"></span> en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>circunstancias <span class=\"__1 _7\"></span>actuales <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>cons<span class=\"__1 _3\"></span>eguir <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>nueva <span class=\"__1 _7\"></span>dispensa <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>cumplimiento <span class=\"__1 _4\"></span>es altamente <span class=\"__1 _7\"></span>probable <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>incumplan <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>rat<span class=\"__1 _4\"></span>ios <span class=\"__1 _7\"></span>financieras, <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>pod<span class=\"__1 _4\"></span>r\u00eda <span class=\"__1 _4\"></span>suponer <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>esa <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>la clasificaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>eudas <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>entidades <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cr\u00e9dito, <span class=\"__1 _3\"></span>FASEE <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>Principado <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>Asturias <span class=\"__1 _3\"></span>como <span class=\"__1 _21\"></span>corri<span class=\"__1 _4\"></span>entes",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Deuda financiera (Nota 17) (151.946) (144.391) Menos: Efectivo y otros activos l\u00edquidos equivalentes (Nota 12<span class=\"ls31\">) </span> 25.509 109.899 Posici\u00f3n neta de tesorer\u00eda (126.437) (34.<span class=\"lsa\">492</span>) Total super\u00e1vit / (d\u00e9ficit) de liquidez (126.437) (34.<span class=\"ls5\">492</span>) Adicionalmente, <span class=\"__1 _22\"> </span>el <span class=\"__1 _2d\"> </span>Grupo <span class=\"__1 _22\"> </span>mantiene <span class=\"__1 _22\"> </span>un <span class=\"__1 _2d\"> </span>importe <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>9.067 <span class=\"__1 _2d\"> </span>miles <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>euros <span class=\"__1 _22\"> </span>correspondiente <span class=\"__1 _22\"> </span>a imposiciones <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>dep\u00f3<span class=\"__1 _4\"></span>sitos <span class=\"__1 _23\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el <span class=\"__1 _1a\"> </span>ep\u00edgrafe <span class=\"__1 _1a\"> </span>Activos <span class=\"__1 _20\"> </span>fin<span class=\"__1 _4\"></span>ancieros <span class=\"__1 _20\"> </span>corrientes <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>el  estado <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>situaci\u00f3n financiera <span class=\"__1 _2e\"> </span>al <span class=\"__1 _2e\"> </span>31 <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>2024, <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>ha <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span>positado <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>garant\u00eda <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>eje<span class=\"__1 _4\"></span>cuci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>sus proyectos, como<span class=\"__1 _4\"></span> consecuencia d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>falta de <span class=\"__1 _4\"></span>avales<span class=\"__1 _4\"></span>. Asimismo, <span class=\"__1 _4\"></span>un i<span class=\"__1 _4\"></span>mporte de 1.327<span class=\"__1 _4\"></span> miles <span class=\"__1 _4\"></span>de euros se <span class=\"__1 _1f\"></span>encontraba <span class=\"__1 _17\"> </span>sujeto <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>determinadas <span class=\"__1 _1f\"></span>restricciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>uso<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>b\u00e1sicamente <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>estar<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>garant\u00eda <span class=\"__1 _1f\"></span>de litigios <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>terceros <span class=\"__1 _7\"></span>y/o <span class=\"__1 _7\"></span>pendiente <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>resoluciones <span class=\"__1 _7\"></span>judiciales <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>acuerdos <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>contraparte <span class=\"__1 _7\"></span>(1.<span class=\"__1 _4\"></span>2<span class=\"ls2a\">63</span> miles de euros en 2023<span class=\"ls31\">).</span> 12.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Efectiv<span class=\"__1 _4\"></span>o y otros activos l\u00edquidos equivalent<span class=\"__1 _3\"></span>es </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Caja y bancos  25.509 109.899 Efectivos y otros activos l\u00edquidos equivalentes 25.509 109.899 Dentro <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>ep\u00edgrafe, <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _7\"></span>mantiene <span class=\"__1 _4\"></span>un <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>4.077 <span class=\"__1 _4\"></span>mil<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>solo <span class=\"__1 _7\"></span>pueden aplicarse <span class=\"__1 _4\"></span>a los <span class=\"__1 _4\"></span>proyectos a <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>que est\u00e1n <span class=\"__1 _4\"></span>vinculados de <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>con las <span class=\"__1 _4\"></span>condiciones <span class=\"__1 _4\"></span>establecidas <span class=\"__1 _7\"></span>en los contratos. Los <span class=\"__1 _7\"></span>importes <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>libros <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>efectivo <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>equivalentes <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>efectivo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _7\"></span>denominados <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las siguientes monedas: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Euros 18.252 95.496 D\u00f3lar americano 2.653 945<span class=\"ls0_1\"> </span>Leu rumano 2.978 6.740 D\u00f3lar canadiense  234<span class=\"ls0_1\"> </span>21<span class=\"ls0_1\"> </span>Real brasile\u00f1o 92<span class=\"ls0_1\"> </span>12<span class=\"ls0_1\"> </span>Dinar argelino 22<span class=\"ls0_1\"> </span>1 Peso mexicano 11<span class=\"ls0_1\"> </span>24<span class=\"ls0_1\"> </span>Dirham marroqu\u00ed 54<span class=\"ls0_1\"> </span>4.760 Zloty polaco 282<span class=\"ls0_1\"> </span>80<span class=\"ls0_1\"> </span>Rupia india 9 31<span class=\"ls0_1\"> </span>Nuevo sol peruano 39<span class=\"ls0_1\"> </span>108<span class=\"ls0_1\"> </span>Peso chileno 860<span class=\"ls0_1\"> </span>1.647 Otras monedas<span class=\"ff1_1\"> </span>23<span class=\"ls0_1\"> </span>34<span class=\"ls0_1\"> </span>25.509 109.899<span class=\"__1 _4c\"> </span>Los <span class=\"__1 _1a\"> </span>importes <span class=\"__1 _1a\"> </span>de  las <span class=\"__1 _20\"> </span>monedas <span class=\"__1 _1a\"> </span>diferentes <span class=\"__1 _1a\"> </span>al  eur<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>st\u00e1n <span class=\"__1 _1a\"> </span>designados <span class=\"__1 _1a\"> </span>principalmente <span class=\"__1 _1a\"> </span>para <span class=\"__1 _45\"> </span>cubrir transacciones futuras en dichas monedas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Deuda financiera (Nota 17) (151.946) (144.391) Menos: Efectivo y otros activos l\u00edquidos equivalentes (Nota 12<span class=\"ls31\">) </span> 25.509 109.899 Posici\u00f3n neta de tesorer\u00eda (126.437) (34.<span class=\"lsa\">492</span>) Total super\u00e1vit / (d\u00e9ficit) de liquidez (126.437) (34.<span class=\"ls5\">492</span>) Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Euro 88.031 70.243 D\u00f3lar americano 7.582 16.615 Rupia india 5.072 2.332 Dinar Argelino 1.610 26.794 Peso mexicano 1.331 6.216 Peso Chileno 6.024 4.589 Nuevo sol peruano 12<span class=\"ls0_1\"> </span>2.999 Real brasile\u00f1o 296<span class=\"ls0_1\"> </span>121<span class=\"ls0_1\"> </span>D\u00f3lar canadiense 5 287<span class=\"ls0_1\"> </span>Dinar kuwait\u00ed 346<span class=\"ls0_1\"> </span>325<span class=\"ls0_1\"> </span>Dirham marroqu\u00ed 3.085 2.981 Leu rumano 2.673 9.876 Peso colombiano - 1.428 Otras monedas 380<span class=\"ls0_1\"> </span>44<span class=\"ls0_1\">9 </span>116.447 145.255 (*) Cifras reex<span class=\"__1 _3\"></span>presadas",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2024<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>13.<span class=\"ls0_1\">858<span class=\"__1 _3\"></span> </span>31.514 46.121 49.103 91 317 141.004 Intereses (*)<span class=\"__1 _3\"></span> 16.162 8.532 11.291 4.735 - - 40.720 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r  146.389 - - - - - 146.389 (*) <span class=\"__1 _4\"></span>Han <span class=\"__1 _4\"></span>sido <span class=\"__1 _4\"></span>determinados <span class=\"__1 _4\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cl\u00e1usulas <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>ontractua<span class=\"__1 _3\"></span>les <span class=\"__1 _4\"></span>y<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>cuando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>f<span class=\"__1 _4\"></span>ijo, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe desglosado ha<span class=\"__1 _3\"></span> sido determin<span class=\"__1 _3\"></span>ado con refe<span class=\"__1 _3\"></span>rencia a las<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>condiciones exist<span class=\"__1 _3\"></span>entes a fe<span class=\"__1 _3\"></span>cha de re<span class=\"__1 _3\"></span>porte. Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2023<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>93.141 23.454 16.580 10.714 94<span class=\"ls0_1\"> </span>408 144.391 Obligaciones y ot<span class=\"__1 _3\"></span>ros instrumentos financieros convertibles (*)<span class=\"__1 _3\"></span> 102.396 - - - - - 102.396 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r (*) 202.6<span class=\"ls8\">18</span> - - - - - 202.6<span class=\"ls8\">18</span> (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Arrendamiento operativo </span></span>En <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>ganan<span class=\"__1 _4\"></span>cias <span class=\"__1 _7\"></span>consolidada, <span class=\"__1 _4\"></span><span class=\"ff8\">dentro <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>\u201c</span>Otros <span class=\"__1 _7\"></span>gastos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span><span class=\"ff8\">explotaci\u00f3n\u201d <span class=\"__1 _7\"></span>se</span> <span class=\"__1 _4\"></span>han incluido <span class=\"__1 _27\"> </span>g<span class=\"__1 _4\"></span>astos <span class=\"__1 _27\"> </span>por <span class=\"__1 _27\"> </span>arren<span class=\"__1 _4\"></span>damiento <span class=\"__1 _27\"> </span>operativo <span class=\"__1 _43\"> </span>correspondiente <span class=\"__1 _27\"> </span>principalmente <span class=\"__1 _43\"> </span>al <span class=\"__1 _27\"> </span>alquiler <span class=\"__1 _43\"> </span>de maquinaria <span class=\"__1 _4\"></span>y equi<span class=\"__1 _4\"></span>pos de <span class=\"__1 _4\"></span>montaje <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>15.430 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de eu<span class=\"__1 _4\"></span>ros (<span class=\"__1 _4\"></span>17.242 mi<span class=\"__1 _4\"></span>les de <span class=\"__1 _4\"></span>euros<span class=\"__1 _4\"></span> en 2023<span class=\"ls31\">).<span class=\"ls0_1\"> </span></span>Miles de euros 31 diciembre 2024 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado)<span class=\"__1 _3\"></span> TOTAL Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de cr\u00e9dito (Nota 17) </span></span>- 14.154 14.154 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 911<span class=\"ls0_1\"> </span>911<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 8.623 8.623 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- - - -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico<span class=\"__1 _4\"></span> (Nota 17) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos fin<span class=\"__1 _4\"></span>ancieros (Nota 17) </span></span>- 10.881 10.881 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (**) - 146.389 146.389 Total  - 306.958 306.958 Miles de euros 31 diciembre 2023 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado) (*) TOTAL  (*) Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de c<span class=\"__1 _3\"></span>r\u00e9dito (Nota 17) </span></span>- 13.672 13.672 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 999<span class=\"ls0_1\"> </span>999<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 11.880 11.880 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- 90.516 90.516 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico (Nota 1<span class=\"__1 _4\"></span>7) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos financie<span class=\"__1 _4\"></span>ros </span></span>- 3.720 3.720 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (*)(**) - 202.618 202.618 Total  - 449.405 449.405 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos acree<span class=\"__1 _3\"></span>dores con A<span class=\"__1 _3\"></span>dministraciones Pu<span class=\"__1 _3\"></span>blicas y pasivos<span class=\"__1 _3\"></span> por impuesto corriente, <span class=\"__1 _3\"></span>por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de pasivo<span class=\"__1 _3\"></span> financiero. (***) Pr\u00e9stamos<span class=\"__1 _3\"></span> calificados como<span class=\"__1 _3\"></span> convertibles si bien<span class=\"__1 _3\"></span> al cierre de 20<span class=\"__1 _3\"></span>23 estaba su c<span class=\"__1 _3\"></span>onverti<span class=\"__1 _3\"></span>bilidad sujeta a la consecuci\u00f3n <span class=\"__1 _3\"></span>de una condici\u00f3n<span class=\"__1 _3\"></span> que finalmen<span class=\"__1 _3\"></span>te fue obtenida <span class=\"__1 _3\"></span>el 30 de <span class=\"__1 _3\"></span>enero de 20<span class=\"__1 _3\"></span>24. <span class=\"__1 _4\"></span>(Notas<span class=\"__1 _3\"></span> 2.1.4, 3.c)<span class=\"__1 _3\"></span> Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>No corriente<span class=\"ff2_1\"> </span>Deudas con entidades de cr\u00e9dito 6.546 7.143 Pasivos por arrendamientos financieros 699<span class=\"ls0_1\"> </span>801<span class=\"ls0_1\"> </span>Otros pasivos financieros 123.337 43.306 130.582 51.250<span class=\"ff2_1\"> </span>Corriente<span class=\"ff2_1\"> </span>Obligaciones convertibles 8.623 11.880 Deudas con entidades de cr\u00e9dito 7.608 6.529 Pasivos por arrendamientos financieros 213<span class=\"ls0_1\"> </span>19<span class=\"ls0_1\">8 </span>Instrumentos financieros convertibles (Notas 2.23) - 90.516 Otros pasivos financieros 13.543 86.414<span class=\"ls0_1\"> </span>29.987 195.537 Total pasivos financieros 160.569 246.787 (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"fs3_1\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Pasivos por arrendamientos financieros </span></span>Dentro <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>esta <span class=\"__1 _4\"></span>partida <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>cogen <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>actu<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pagos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>reali<span class=\"__1 _4\"></span>zar d<span class=\"__1 _4\"></span>urante <span class=\"__1 _4\"></span>la vida <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>arrendamiento, <span class=\"__1 _7\"></span>excluyendo <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>arrendamientos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>bajo <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>y los <span class=\"__1 _4\"></span>arrendamientos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>corto <span class=\"__1 _4\"></span>plazo, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>aplicaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>NIIF <span class=\"__1 _4\"></span>16<span class=\"__1 _4\"></span>. <span class=\"__1 _4\"></span>En <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>sentido <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>considerado <span class=\"__1 _4\"></span>el valor actual de los pagos de los contratos de arrenda<span class=\"__1 _3\"></span>miento <span class=\"__1 _4\"></span><span class=\"ls19\">de </span>las oficinas de Madrid y la concesi\u00f3n concedida por la Autoridad Portuaria de Gij\u00f3n (Nota 6.h).<span class=\"__1 _4c\"> </span> <div class=\"c_1 w7b h9_1 gs4ae\"><div class=\"t_1 m0_1 xf5 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w7c hae gs4af\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7e hae gs4b0\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w7a h9_1 gs4b1\"><div class=\"t_1 m0_1 x49 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Arrendamientos </div></div><div class=\"c_1 w7c h9_1 gs4b2\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.201) </div></div><div class=\"c_1 w7e h9_1 gs4b3\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(18.225) </div></div><div class=\"c_1 w7a hae gs4b4\"><div class=\"t_1 m0_1 x49 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reparaciones y conservaci\u00f3n </div></div><div class=\"c_1 w7c hae gs4b5\"><div class=\"t_1 m0_1 x30 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.027) </div></div><div class=\"c_1 w7e hae gs4b6\"><div class=\"t_1 m0_1 x67 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(877) </div></div><div class=\"c_1 w7a h9_1 gs4b7\"><div class=\"t_1 m0_1 x49 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios profesionales independientes </div></div><div class=\"c_1 w7c h9_1 gs4b8\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(14.565) </div></div><div class=\"c_1 w7e h9_1 gs4b9\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(8.758) </div></div><div class=\"c_1 w7a h9_1 gs4ba\"><div class=\"t_1 m0_1 x49 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Transporte </div></div><div class=\"c_1 w7c h9_1 gs4bb\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.350) </div></div><div class=\"c_1 w7e h9_1 gs4bc\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.763) </div></div><div class=\"c_1 w7a hae gs4bd\"><div class=\"t_1 m0_1 x49 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Primas de seguros </div></div><div class=\"c_1 w7c hae gs4be\"><div class=\"t_1 m0_1 x30 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.365) </div></div><div class=\"c_1 w7e hae gs4bf\"><div class=\"t_1 m0_1 x30 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.145) </div></div><div class=\"c_1 w7a h9_1 gs4c0\"><div class=\"t_1 m0_1 x49 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios bancarios y similares </div></div><div class=\"c_1 w7c h9_1 gs4c1\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.814) </div></div><div class=\"c_1 w7e h9_1 gs4c2\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.854) </div></div><div class=\"c_1 w7a h9_1 gs4c3\"><div class=\"t_1 m0_1 x49 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Publicidad </div></div><div class=\"c_1 w7c h9_1 gs4c4\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(<span class=\"lsa\">127</span>) </div></div><div class=\"c_1 w7e h9_1 gs4c5\"><div class=\"t_1 m0_1 xc h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(<span class=\"lsa\">65</span>) </div></div><div class=\"c_1 w7a hae gs4c6\"><div class=\"t_1 m0_1 x49 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Suministros </div></div><div class=\"c_1 w7c hae gs4c7\"><div class=\"t_1 m0_1 x30 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.671) </div></div><div class=\"c_1 w7e hae gs4c8\"><div class=\"t_1 m0_1 x30 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.208) </div></div><div class=\"c_1 w7a h9_1 gs4c9\"><div class=\"t_1 m0_1 x49 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros servicios </div></div><div class=\"c_1 w7c h9_1 gs4ca\"><div class=\"t_1 m0_1 xf h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(12.163) </div></div><div class=\"c_1 w7e h9_1 gs4cb\"><div class=\"t_1 m0_1 x55 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(14.649) </div></div><div class=\"c_1 w7a hc gs4cc\"><div class=\"t_1 m0_1 x49 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios exteriores </div></div><div class=\"c_1 w7c hc gs4cd\"><div class=\"t_1 m0_1 x46 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(63.283) </div></div><div class=\"c_1 w7e hc gs4ce\"><div class=\"t_1 m0_1 x6e h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(58.544) </div></div><div class=\"c_1 w7a h9_1 gs4cf\"><div class=\"t_1 m0_1 x49 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tributos </div></div><div class=\"c_1 w7c h9_1 gs4d0\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.098) </div></div><div class=\"c_1 w7e h9_1 gs4d1\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.402) </div></div><div class=\"c_1 w7c h9_1 gs4d2\"><div class=\"t_1 m0_1 x46 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(64.381) </div></div><div class=\"c_1 w7e h9_1 gs4d3\"><div class=\"t_1 m0_1 x6e h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(59.946)<span class=\"__1 _4c\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2024<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>13.<span class=\"ls0_1\">858<span class=\"__1 _3\"></span> </span>31.514 46.121 49.103 91 317 141.004 Intereses (*)<span class=\"__1 _3\"></span> 16.162 8.532 11.291 4.735 - - 40.720 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r  146.389 - - - - - 146.389 (*) <span class=\"__1 _4\"></span>Han <span class=\"__1 _4\"></span>sido <span class=\"__1 _4\"></span>determinados <span class=\"__1 _4\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cl\u00e1usulas <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>ontractua<span class=\"__1 _3\"></span>les <span class=\"__1 _4\"></span>y<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>cuando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>f<span class=\"__1 _4\"></span>ijo, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe desglosado ha<span class=\"__1 _3\"></span> sido determin<span class=\"__1 _3\"></span>ado con refe<span class=\"__1 _3\"></span>rencia a las<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>condiciones exist<span class=\"__1 _3\"></span>entes a fe<span class=\"__1 _3\"></span>cha de re<span class=\"__1 _3\"></span>porte. Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2023<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>93.141 23.454 16.580 10.714 94<span class=\"ls0_1\"> </span>408 144.391 Obligaciones y ot<span class=\"__1 _3\"></span>ros instrumentos financieros convertibles (*)<span class=\"__1 _3\"></span> 102.396 - - - - - 102.396 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r (*) 202.6<span class=\"ls8\">18</span> - - - - - 202.6<span class=\"ls8\">18</span> (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>Miles de euros 31 diciembre 2024 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado)<span class=\"__1 _3\"></span> TOTAL Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de cr\u00e9dito (Nota 17) </span></span>- 14.154 14.154 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 911<span class=\"ls0_1\"> </span>911<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 8.623 8.623 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- - - -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico<span class=\"__1 _4\"></span> (Nota 17) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos fin<span class=\"__1 _4\"></span>ancieros (Nota 17) </span></span>- 10.881 10.881 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (**) - 146.389 146.389 Total  - 306.958 306.958 Miles de euros 31 diciembre 2023 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado) (*) TOTAL  (*) Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de c<span class=\"__1 _3\"></span>r\u00e9dito (Nota 17) </span></span>- 13.672 13.672 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 999<span class=\"ls0_1\"> </span>999<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 11.880 11.880 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- 90.516 90.516 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico (Nota 1<span class=\"__1 _4\"></span>7) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos financie<span class=\"__1 _4\"></span>ros </span></span>- 3.720 3.720 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (*)(**) - 202.618 202.618 Total  - 449.405 449.405 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos acree<span class=\"__1 _3\"></span>dores con A<span class=\"__1 _3\"></span>dministraciones Pu<span class=\"__1 _3\"></span>blicas y pasivos<span class=\"__1 _3\"></span> por impuesto corriente, <span class=\"__1 _3\"></span>por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de pasivo<span class=\"__1 _3\"></span> financiero. (***) Pr\u00e9stamos<span class=\"__1 _3\"></span> calificados como<span class=\"__1 _3\"></span> convertibles si bien<span class=\"__1 _3\"></span> al cierre de 20<span class=\"__1 _3\"></span>23 estaba su c<span class=\"__1 _3\"></span>onverti<span class=\"__1 _3\"></span>bilidad sujeta a la consecuci\u00f3n <span class=\"__1 _3\"></span>de una condici\u00f3n<span class=\"__1 _3\"></span> que finalmen<span class=\"__1 _3\"></span>te fue obtenida <span class=\"__1 _3\"></span>el 30 de <span class=\"__1 _3\"></span>enero de 20<span class=\"__1 _3\"></span>24. <span class=\"__1 _4\"></span>(Notas<span class=\"__1 _3\"></span> 2.1.4, 3.c)<span class=\"__1 _3\"></span> 18.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Acreedores <span class=\"__1 _4\"></span>comerciales y otras cuentas a pagar </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Proveedores 102.777 102.008 Deudas con partes vinculadas (Nota <span class=\"lsa\">29</span>) 17<span class=\"ls0_1\"> </span>17<span class=\"ls0_1\"> </span>Acreedores varios 7.650 8.422 Personal (remuneraciones pendientes de pago) 5.997 4.577 Pasivos por impuesto corriente  - 746<span class=\"ls0_1\"> </span>Otras deudas con las Administraciones P\u00fablicas (Nota <span class=\"lsa\">19</span>) 9.295 9.658 Anticipos recibidos por trabajo de contratos (*) 29.948 87.594 155.684 213.022 (*) Cifras reex<span class=\"__1 _3\"></span>presadas Respecto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>\u201cAnticipos <span class=\"__1 _21\"></span>recibidos <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>trabajo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>contratos\u201d <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>ejercicio <span class=\"__1 _21\"></span>202<span class=\"__1 _4\"></span><span class=\"ff2_1\">3 <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>han <span class=\"__1 _21\"></span>materializado </span>como <span class=\"__1 _2b\"> </span>i<span class=\"__1 _4\"></span>ngresos <span class=\"__1 _2b\"> </span>ordinarios <span class=\"__1 _28\"> </span>el <span class=\"__1 _28\"> </span><span class=\"lsa\">59</span>% <span class=\"__1 _28\"> </span>del <span class=\"__1 _28\"> </span>total <span class=\"__1 _2b\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>saldo <span class=\"__1 _28\"> </span>del <span class=\"__1 _2b\"> </span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _2b\"> </span>anterior <span class=\"__1 _28\"> </span>(20<span class=\"__1 _4\"></span>22<span class=\"ls31\">: <span class=\"__1 _2b\"> </span></span>41<span class=\"__1 _4\"></span>%), correspondiendo <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>resto <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>variaci\u00f3n <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>progresi\u00f3n d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>proyecto, <span class=\"__1 _4\"></span>variaci\u00f3n <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>tipos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cambio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span><span class=\"ls1c\">y </span>otros. Los principales saldos en los ejercicios 2024 y 2023 corresponden a los siguientes proyectos: -<span class=\"ff5\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Proyect<span class=\"__1 _4\"></span>o <span class=\"__1 _3\"></span>Power <span class=\"__1 _21\"></span>Generation <span class=\"__1 _3\"></span>Tarbert <span class=\"__1 _3\"></span>(Irlanda) <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>importes de <span class=\"__1 _21\"></span>9,5 <span class=\"__1 _3\"></span>millones <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>euros <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>2023 <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>3,9 </span></span>millones de euros en 2024. -<span class=\"ff5\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Proyect<span class=\"__1 _4\"></span>o Zgounde<span class=\"__1 _4\"></span>r Silver <span class=\"__1 _4\"></span>Mine <span class=\"__1 _4\"></span>expansion <span class=\"__1 _4\"></span>(Marruecos) por <span class=\"__1 _4\"></span>import<span class=\"__1 _4\"></span>es de <span class=\"__1 _4\"></span>7,9 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros en </span></span>2023 y 3,8 millones de euros en 2024. -<span class=\"ff5\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Proyect<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>Repair <span class=\"__1 _7\"></span>b<span class=\"__1 _4\"></span>last <span class=\"__1 _7\"></span>furnace <span class=\"__1 _7\"></span>Tata <span class=\"__1 _1f\"></span>Steel <span class=\"__1 _7\"></span>(Pa\u00edses <span class=\"__1 _1f\"></span>Bajos) <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>imp<span class=\"__1 _4\"></span>orte <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>6 <span class=\"__1 _1f\"></span>millones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>en </span></span>2023<span class=\"ls0_1\">. </span>-<span class=\"ff5\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Proyect<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>Planta pol<span class=\"__1 _4\"></span>ypropileno <span class=\"__1 _4\"></span>Sines <span class=\"__1 _4\"></span>(Portugal) por <span class=\"__1 _4\"></span>importes <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>4,8 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de e<span class=\"__1 _4\"></span>uros en <span class=\"__1 _4\"></span>2023 <span class=\"__1 _4\"></span>y </span></span>3,7 millones de euros en 2024. -<span class=\"ff5\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Proyect<span class=\"__1 _4\"></span>o Planta DRI TKSteel (Alemania) por importe de 3,6 millones de euros e<span class=\"__1 _3\"></span>n 2024.<span class=\"__1 _4\"></span> </span></span>-<span class=\"ff5\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Proyect<span class=\"__1 _4\"></span>o Reactores biorefiner\u00eda (Espa\u00f1a) por importe de 3,3 millones de euros <span class=\"__1 _3\"></span>en 2024.<span class=\"__1 _4\"></span> </span></span>-<span class=\"ff5\"> <span class=\"__1 _19\"> </span><span class=\"ff2_1\">Proyect<span class=\"__1 _4\"></span>o Montaje conversi\u00f3n Abo\u00f1o2 (Espa\u00f1a) por i<span class=\"__1 _3\"></span>mporte de 2,6 millones de euros en 2024<span class=\"__1 _4\"></span>. </span></span><div class=\"c_1 w2_1 h0_1 gs390\"><div class=\"t_1 m0_1 x2_1 h7_1 y780 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _21\"></span>importes <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>acreedores <span class=\"__1 _21\"></span>comercial<span class=\"__1 _4\"></span>es <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>ot<span class=\"__1 _4\"></span>ras <span class=\"__1 _29\"></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>pagar<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>est\u00e1n <span class=\"__1 _21\"></span>den<span class=\"__1 _4\"></span>ominados <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>siguientes </div><div class=\"t_1 m0_1 x2_1 h7_1 y781 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">monedas: </div><div class=\"t_1 m0_1 x2_1 h7_1 y782 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w10c h9_1 gs391\"><div class=\"t_1 m0_1 xf5 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w2b h9_1 gs392\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7c h9_1 gs393\"><div class=\"t_1 m0_1 x21 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 (*) </span></div></div><div class=\"c_1 wa6 h9_1 gs394\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Euros </div></div><div class=\"c_1 w2b h9_1 gs395\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">97.895 </div></div><div class=\"c_1 w7c h9_1 gs396\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">160.662 </div></div><div class=\"c_1 wa6 h9_1 gs397\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dinar argelino </div></div><div class=\"c_1 w2b h9_1 gs398\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.448 </div></div><div class=\"c_1 w7c h9_1 gs399\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.293 </div></div><div class=\"c_1 wa6 h9_1 gs39a\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">D\u00f3lar americano </div></div><div class=\"c_1 w2b h9_1 gs39b\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">7.773<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs39c\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.935 </div></div><div class=\"c_1 wa6 h9_1 gs39d\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Peso mexicano </div></div><div class=\"c_1 w2b h9_1 gs39e\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.119 </div></div><div class=\"c_1 w7c h9_1 gs39f\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.586 </div></div><div class=\"c_1 wa6 h9_1 gs3a0\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Rupia india </div></div><div class=\"c_1 w2b h9_1 gs3a1\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.758 </div></div><div class=\"c_1 w7c h9_1 gs3a2\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.710 </div></div><div class=\"c_1 wa6 h9_1 gs3a3\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pesos argentinos </div></div><div class=\"c_1 w2b h9_1 gs3a4\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">334<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3a5\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">18<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa6 h9_1 gs3a6\"><div class=\"t_1 m0_1 x45 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nuevo Leu rumano </div></div><div class=\"c_1 w2b h9_1 gs3a7\"><div class=\"t_1 m0_1 x2f h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.424 </div></div><div class=\"c_1 w7c h9_1 gs3a8\"><div class=\"t_1 m0_1 xb h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.549 </div></div><div class=\"c_1 wa6 h26 gs3a9\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nuevo sol peruano </div></div><div class=\"c_1 w2b h26 gs3aa\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">57<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h26 gs3ab\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">62<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa6 h9_1 gs3ac\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Zloty polaco </div></div><div class=\"c_1 w2b h9_1 gs3ad\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.631 </div></div><div class=\"c_1 w7c h9_1 gs3ae\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">642<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa6 h9_1 gs3af\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dirham Emiratos \u00c1rabes </div></div><div class=\"c_1 w2b h9_1 gs3b0\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">407<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3b1\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">345<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa6 h9_1 gs3b2\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls14 ws0_1\">Di<span class=\"ls0_1\">rham marroqu\u00ed </span></div></div><div class=\"c_1 w2b h9_1 gs3b3\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">3.284<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3b4\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.556 </div></div><div class=\"c_1 wa6 h9_1 gs3b5\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Peso chileno </div></div><div class=\"c_1 w2b h9_1 gs3b6\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.370 </div></div><div class=\"c_1 w7c h9_1 gs3b7\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.661 </div></div><div class=\"c_1 wa6 h9_1 gs3b8\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Real brasile\u00f1o </div></div><div class=\"c_1 w2b h9_1 gs3b9\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">366<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3ba\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">58<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa6 h9_1 gs3bb\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">D\u00f3lar Canadiense </div></div><div class=\"c_1 w2b h9_1 gs3bc\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">108<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3bd\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">61<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa6 h9_1 gs3be\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Libra esterlina </div></div><div class=\"c_1 w2b h9_1 gs3bf\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">181<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3c0\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">41<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa6 h9_1 gs3c1\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Peso colombiano </div></div><div class=\"c_1 w2b h9_1 gs3c2\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">430<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3c3\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.792 </div></div><div class=\"c_1 wa6 h9_1 gs3c4\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras </div></div><div class=\"c_1 w2b h9_1 gs3c5\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">99<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3c6\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">51<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2b h9_1 gs3c7\"><div class=\"t_1 m0_1 x104 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">155.684 </div></div><div class=\"c_1 w7c h9_1 gs3c8\"><div class=\"t_1 m0_1 x104 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">213.022 </div></div><div class=\"c_1 w2_1 h0_1 gs390\"><div class=\"t_1 m0_1 x2_1 h3_1 y473 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) Cifras reex<span class=\"__1 _3\"></span>presadas </div><div class=\"t_1 m0_1 x2_1 h7_1 y97f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y980 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h5_1 y24b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Informaci\u00f3n <span class=\"__1 _23\"> </span>sobre <span class=\"__1 _23\"> </span>el <span class=\"__1 _23\"> </span>periodo <span class=\"__1 _23\"> </span>medio <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>pago <span class=\"__1 _23\"> </span>a <span class=\"__1 _23\"> </span>proveedores<span class=\"__1 _4\"></span>. <span class=\"__1 _2e\"> </span>D<span class=\"__1 _4\"></span>isposici\u00f3n <span class=\"__1 _2e\"> </span>Adicional<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>3\u00aa </div><div class=\"t_1 m0_1 x2_1 h5_1 y981 ff7 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u201cDeber de informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"__1 _4\"></span><span class=\"ff1_1\">. </span></div><div class=\"t_1 m0_1 x2_1 h7_1 y36f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y982 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De acuerdo con l<span class=\"__1 _4\"></span>a Ley 15/2010 de 5 de julio, se <span class=\"__1 _4\"></span>establece un plazo <span class=\"__1 _4\"></span>m\u00e1ximo de pago de 60 <span class=\"__1 _4\"></span>d\u00edas por </div><div class=\"t_1 m0_1 x2_1 h7_1 y215 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">parte <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as empresas <span class=\"__1 _4\"></span>para el <span class=\"__1 _4\"></span>pago <span class=\"__1 _4\"></span>a l<span class=\"__1 _4\"></span>os provee<span class=\"__1 _4\"></span>dores, a p<span class=\"__1 _4\"></span>artir de<span class=\"__1 _4\"></span>l 1 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>enero d<span class=\"__1 _4\"></span>e 2013<span class=\"__1 _4\"></span>, de <span class=\"__1 _4\"></span>acuerdo </div><div class=\"t_1 m0_1 x2_1 h7_1 y983 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">con la disposici\u00f3n transitoria segunda de la mencionada ley. </div><div class=\"t_1 m0_1 x2_1 h7_1 y984 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y985 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Resoluci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>29 de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>enero <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2016, <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Instituto <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Contabilidad <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>Auditor\u00eda <span class=\"__1 _4\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y986 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuentas (ICAC), <span class=\"__1 _3\"></span>sobre la informaci\u00f3n a <span class=\"__1 _3\"></span>incorporar en la <span class=\"__1 _3\"></span>memoria de las cuentas <span class=\"__1 _3\"></span>anuales en <span class=\"__1 _4\"></span>relaci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 y987 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">con el periodo med<span class=\"__1 _3\"></span>io de pago a <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>roveedores en operaciones <span class=\"__1 _3\"></span>comerciales, se <span class=\"__1 _3\"></span>detalla, a continuaci\u00f3n, </div><div class=\"t_1 m0_1 x2_1 h7_1 y988 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la informaci\u00f3n requerida al respecto: </div><div class=\"t_1 m0_1 x2_1 h7_1 y989 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y98a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w7b hae gs3c9\"><div class=\"t_1 m0_1 xe0 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">D\u00edas </div></div><div class=\"c_1 w2b h9_1 gs3ca\"><div class=\"t_1 m0_1 x34 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7c h9_1 gs3cb\"><div class=\"t_1 m0_1 x34 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w10d hb9 gs3cc\"><div class=\"t_1 m0_1 x5c h7_1 ya91 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _2f\"> </span>Peri<span class=\"__1 _4\"></span>odo medio de pagos a proveedores </div></div><div class=\"c_1 w2b hb9 gs3cd\"><div class=\"t_1 m0_1 x4b h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">80<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c hb9 gs3ce\"><div class=\"t_1 m0_1 x31 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">200<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10d h9_1 gs3cf\"><div class=\"t_1 m0_1 x5c h7_1 y18 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _2f\"> </span>Rati<span class=\"__1 _4\"></span>o de operaciones pagadas </div></div><div class=\"c_1 w2b h9_1 gs3d0\"><div class=\"t_1 m0_1 x4b h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">65<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3d1\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">212<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10d h9_1 gs3d2\"><div class=\"t_1 m0_1 x5c h7_1 y18 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _2f\"> </span>Rati<span class=\"__1 _4\"></span>o de operaciones pendientes de pago </div></div><div class=\"c_1 w2b h9_1 gs3d3\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">161<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3d4\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">173<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7b h9_1 gs3d5\"><div class=\"t_1 m0_1 xf5 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w2b h9_1 gs3d6\"><div class=\"t_1 m0_1 x34 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7c h9_1 gs3d7\"><div class=\"t_1 m0_1 x34 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w10d h9_1 gs3d8\"><div class=\"t_1 m0_1 x5c h7_1 y18 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _2f\"> </span>Tot<span class=\"__1 _4\"></span>al pagos realizados </div></div><div class=\"c_1 w2b h9_1 gs3d9\"><div class=\"t_1 m0_1 x33 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">278.679 </div></div><div class=\"c_1 w7c h9_1 gs3da\"><div class=\"t_1 m0_1 x33 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">288.738 </div></div><div class=\"c_1 w10d h9_1 gs3db\"><div class=\"t_1 m0_1 x5c h7_1 y18 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"__1 _2f\"> </span>Tot<span class=\"__1 _4\"></span>al pagos pendientes </div></div><div class=\"c_1 w2b h9_1 gs3dc\"><div class=\"t_1 m0_1 x4a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.109 </div></div><div class=\"c_1 w7c h9_1 gs3dd\"><div class=\"t_1 m0_1 x33 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">133.924 </div></div>202<span class=\"ls0_1\">4 </span>Unidades % Facturas pagadas en un periodo inferior al m\u00e1ximo legal 8.817 Porcentaje sobre el total de facturas pagadas 47,14% 202<span class=\"ls0_1\">4 </span>Miles de euros % Facturas pagadas en un periodo inferior al m\u00e1ximo legal 203.195 Porcentaje sobre el total de facturas pagadas 71,39% Conforme <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span><span class=\"ls2\">la<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>Resoluci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _21\"></span>ICAC, <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span><span class=\"lsa\">el<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>c\u00e1lculo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span><span class=\"ls19\">del<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>per\u00ed<span class=\"__1 _4\"></span>odo <span class=\"__1 _21\"></span>medio<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span><span class=\"ls19\">de<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>pago <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>proveedores <span class=\"__1 _3\"></span><span class=\"lsa\">en<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>estas </span></span></span></span></span></span></span></span></span></span>cuentas <span class=\"__1 _21\"></span>anu<span class=\"__1 _4\"></span>ales <span class=\"__1 _21\"></span>consolidadas, <span class=\"__1 _21\"></span><span class=\"ls1a\">se<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _21\"></span>tenido <span class=\"__1 _3\"></span><span class=\"ls2a\">en<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>op<span class=\"__1 _4\"></span>eraciones <span class=\"__1 _21\"></span>comerciales <span class=\"__1 _3\"></span>correspondientes </span></span></span></span>a <span class=\"__1 _3\"></span><span class=\"ls2\">la<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>entrega <span class=\"__1 _3\"></span><span class=\"ls19\">de<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>bienes o <span class=\"__1 _3\"></span>prestaciones <span class=\"__1 _3\"></span><span class=\"ls19\">de<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>servicios dev<span class=\"__1 _3\"></span>engadas desde <span class=\"__1 _21\"></span><span class=\"ls2\">la<span class=\"ls0_1\"> fecha <span class=\"__1 _21\"></span><span class=\"ls19\">de<span class=\"ls0_1\"> entrada <span class=\"__1 _3\"></span><span class=\"lsa\">en<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>vigor <span class=\"ls2d\">de</span> </span></span></span></span></span></span></span></span></span></span></span></span>la<span class=\"ls0_1\"> <span class=\"ls35\">Ley</span> 3<span class=\"__1 _4\"></span>1/2014, <span class=\"__1 _4\"></span><span class=\"ls19\">de</span> 3 <span class=\"__1 _4\"></span><span class=\"ls19\">de</span> <span class=\"__1 _4\"></span>diciembre, <span class=\"ls1a\">si<span class=\"__1 _4\"></span></span> bi<span class=\"__1 _4\"></span>en exclusivamente <span class=\"__1 _4\"></span>respecto <span class=\"__1 _4\"></span><span class=\"ls19\">de</span> <span class=\"__1 _4\"></span>las sociedade<span class=\"__1 _4\"></span>s radi<span class=\"__1 _4\"></span>cadas <span class=\"ls2a\">en</span> </span>Espa\u00f1a consolidadas por integraci\u00f3n<span class=\"__1 _4\"></span> global o proporcional.  Se<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>conside<span class=\"__1 _4\"></span>ran <span class=\"__1 _45\"> </span>pro<span class=\"__1 _4\"></span>veedores, <span class=\"__1 _45\"> </span>a los <span class=\"__1 _22\"> </span>e<span class=\"__1 _4\"></span>xclusivos <span class=\"__1 _22\"> </span>efectos <span class=\"__1 _22\"> </span><span class=\"ls19\">de</span> <span class=\"__1 _22\"> </span>dar <span class=\"__1 _22\"> </span><span class=\"ls2\">la</span> <span class=\"__1 _22\"> </span>informaci\u00f3n <span class=\"__1 _22\"> </span>previ<span class=\"__1 _4\"></span>sta <span class=\"__1 _22\"> </span><span class=\"lsa\">en</span> <span class=\"__1 _22\"> </span>esta </span>Resoluci\u00f3n, <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>acreedores <span class=\"__1 _17\"> </span>comerci<span class=\"__1 _4\"></span>ales <span class=\"__1 _17\"> </span>por <span class=\"__1 _16\"> </span>deudas <span class=\"__1 _17\"> </span>con <span class=\"__1 _16\"> </span>suministradores<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span><span class=\"ls2d\">de</span> <span class=\"__1 _16\"> </span>bienes <span class=\"__1 _16\"> </span>o <span class=\"__1 _16\"> </span>servicios, incluidos <span class=\"__1 _3\"></span><span class=\"lsa\">en<span class=\"ls0_1\"> <span class=\"__1 _21\"></span><span class=\"ls2\">la<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>partida <span class=\"__1 _3\"></span><span class=\"ff8\">\u201cProveedores\u201d<span class=\"ff2_1\"> <span class=\"__1 _21\"></span><span class=\"ls19\">del<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>pasivo <span class=\"__1 _21\"></span>corriente<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>stado <span class=\"__1 _21\"></span><span class=\"ls19\">de<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>tuaci\u00f3n <span class=\"__1 _21\"></span>financiera, <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>feridos </span></span></span></span></span></span></span></span></span></span>\u00fanicamente a las entidades espa\u00f1olas incluidas <span class=\"ls2a\">en<span class=\"__1 _4\"></span></span> <span class=\"lsa\">el</span> conjunto consolidable.  Se<span class=\"ls0_1\"> entiende por <span class=\"ff8\">\u201cPeriodo</span> <span class=\"__1 _3\"></span>medio <span class=\"ls19\">de</span> pago <span class=\"__1 _3\"></span>a <span class=\"ff8\">proveedores\u201d</span> <span class=\"__1 _3\"></span><span class=\"lsa\">el<span class=\"ls0_1\"> plazo que transcurre <span class=\"__1 _3\"></span>desde <span class=\"ls2\">la</span> <span class=\"__1 _3\"></span>entrega <span class=\"ls2d\">de</span> </span></span></span>los bienes o <span class=\"ls2\">la</span> prestaci\u00f3n <span class=\"ls19\">de</span> los servicios a cargo <span class=\"ls19\">del</span> proveedor y <span class=\"lsa\">el</span> pago mate<span class=\"__1 _3\"></span>rial <span class=\"ls19\">de</span> <span class=\"ls2\">la</span> operaci\u00f3n. Los <span class=\"__1 _17\"> </span>Admini<span class=\"__1 _4\"></span>stradores <span class=\"__1 _17\"> </span><span class=\"ls19\">de</span> <span class=\"__1 _17\"> </span><span class=\"ls2\">la</span> <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>domi<span class=\"__1 _4\"></span>nante <span class=\"__1 _17\"> </span><span class=\"ls16\">no</span> <span class=\"__1 _17\"> </span>esperan <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span>rjan <span class=\"__1 _17\"> </span>pasivos <span class=\"__1 _17\"> </span>adi<span class=\"__1 _4\"></span>cionales <span class=\"__1 _17\"> </span>como consecuencia <span class=\"__1 _3\"></span><span class=\"ls19\">de<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _3\"></span>saldos <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>proveedores <span class=\"__1 _3\"></span>excedidos <span class=\"__1 _21\"></span><span class=\"lsa\">en<span class=\"__1 _4\"></span><span class=\"ls0_1\"> <span class=\"__1 _21\"></span><span class=\"lsa\">el<span class=\"ls0_1\"> plazo <span class=\"__1 _21\"></span>establ<span class=\"__1 _4\"></span>ecido <span class=\"__1 _3\"></span><span class=\"ls2a\">en<span class=\"ls0_1\"> <span class=\"__1 _3\"></span><span class=\"ls2\">la<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>men<span class=\"__1 _4\"></span>cionada <span class=\"__1 _3\"></span>Ley. </span></span></span></span></span></span></span></span></span></span>Al 31<span class=\"__1 _4\"></span> de <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 e<span class=\"__1 _4\"></span>l Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _4\"></span>tiene saldos <span class=\"__1 _4\"></span>vencidos con<span class=\"__1 _4\"></span> proveedores <span class=\"__1 _4\"></span>por impo<span class=\"__1 _4\"></span>rte de <span class=\"__1 _7\"></span>61.826 miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>servicios, <span class=\"__1 _7\"></span>trabajos <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>suministros <span class=\"__1 _4\"></span>relacionados <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>proyectos <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>rincipalmente<span class=\"__1 _4\"></span>, <span class=\"__1 _7\"></span>de los cuales un <span class=\"lsa\">37</span>% corresponde al proyecto de Djelfa, proyecto que se enc<span class=\"ls16\">ue</span>ntra en arbitraje.  A <span class=\"ls0_1\">cierre del ejercici<span class=\"__1 _4\"></span>o 2024, del total de saldo<span class=\"__1 _4\"></span>s vencidos, <span class=\"ls16\">un <span class=\"lsa\">33</span></span>% se encuentra en situaci\u00f3n de litigio </span>y/o arbitraje (40% en el ejercicio 2023).  En <span class=\"__1 _16\"> </span>este <span class=\"__1 _16\"> </span>sentido, <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Grupo <span class=\"__1 _16\"> </span>mantiene <span class=\"__1 _16\"> </span>negociaciones <span class=\"__1 _16\"> </span>activas <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>fin<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>al<span class=\"__1 _4\"></span>canzar <span class=\"__1 _16\"> </span>acuerdos<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>para establecer nuevos calendarios de pago o quitas de los importes vencidos pendientes",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2024<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>13.<span class=\"ls0_1\">858<span class=\"__1 _3\"></span> </span>31.514 46.121 49.103 91 317 141.004 Intereses (*)<span class=\"__1 _3\"></span> 16.162 8.532 11.291 4.735 - - 40.720 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r  146.389 - - - - - 146.389 (*) <span class=\"__1 _4\"></span>Han <span class=\"__1 _4\"></span>sido <span class=\"__1 _4\"></span>determinados <span class=\"__1 _4\"></span>considerando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cl\u00e1usulas <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>ontractua<span class=\"__1 _3\"></span>les <span class=\"__1 _4\"></span>y<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>cuando<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>importe<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>f<span class=\"__1 _4\"></span>ijo, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe desglosado ha<span class=\"__1 _3\"></span> sido determin<span class=\"__1 _3\"></span>ado con refe<span class=\"__1 _3\"></span>rencia a las<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>condiciones exist<span class=\"__1 _3\"></span>entes a fe<span class=\"__1 _3\"></span>cha de re<span class=\"__1 _3\"></span>porte. Miles de euro<span class=\"__1 _3\"></span>s A 3<span class=\"ls0_1\">1 de diciembr<span class=\"__1 _3\"></span>e </span>de 2023<span class=\"ff2_1\"> </span>Menos de 1 a\u00f1o<span class=\"ls0_1\"> </span>Entre 1 y 2 a\u00f1os Entre 2 y 3 a\u00f1os Entre 3 y 4 a\u00f1os Entre 4 y 5 a\u00f1os M\u00e1s de 5 a\u00f1os Total Pr\u00e9stamos y <span class=\"__1 _3\"></span>pasivos por arrendami<span class=\"__1 _3\"></span>ento financiero<span class=\"ff1_1\"> </span>93.141 23.454 16.580 10.714 94<span class=\"ls0_1\"> </span>408 144.391 Obligaciones y ot<span class=\"__1 _3\"></span>ros instrumentos financieros convertibles (*)<span class=\"__1 _3\"></span> 102.396 - - - - - 102.396 Acreedores comerciales y<span class=\"__1 _3\"></span> otras cuentas a paga<span class=\"__1 _3\"></span>r (*) 202.6<span class=\"ls8\">18</span> - - - - - 202.6<span class=\"ls8\">18</span> (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>No corriente<span class=\"ff2_1\"> </span>Deudas con entidades de cr\u00e9dito 6.546 7.143 Pasivos por arrendamientos financieros 699<span class=\"ls0_1\"> </span>801<span class=\"ls0_1\"> </span>Otros pasivos financieros 123.337 43.306 130.582 51.250<span class=\"ff2_1\"> </span>Corriente<span class=\"ff2_1\"> </span>Obligaciones convertibles 8.623 11.880 Deudas con entidades de cr\u00e9dito 7.608 6.529 Pasivos por arrendamientos financieros 213<span class=\"ls0_1\"> </span>19<span class=\"ls0_1\">8 </span>Instrumentos financieros convertibles (Notas 2.23) - 90.516 Otros pasivos financieros 13.543 86.414<span class=\"ls0_1\"> </span>29.987 195.537 Total pasivos financieros 160.569 246.787 (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"fs3_1\"> </span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Obligaciones convertibles </span></span>Con f<span class=\"__1 _3\"></span>echa 27 <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>julio <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>018 (f<span class=\"__1 _3\"></span>echa de <span class=\"__1 _21\"></span>efectividad refinanciaci\u00f3n <span class=\"__1 _3\"></span>2018), <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>sociedad Duro <span class=\"__1 _21\"></span>Fel<span class=\"__1 _4\"></span>guera, S.A. <span class=\"__1 _1f\"></span>dent<span class=\"__1 _4\"></span>ro <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>marco <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>acuerdos <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _1f\"></span>firmados <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>sus <span class=\"__1 _17\"> </span>entidades <span class=\"__1 _1f\"></span>fi<span class=\"__1 _4\"></span>nancieras, procedi\u00f3 a convertir <span class=\"__1 _3\"></span>233 m<span class=\"__1 _3\"></span>illones de euros de deuda <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ancaria en o<span class=\"__1 _3\"></span>bligaciones convertibles sujetas a una <span class=\"__1 _23\"> </span>serie <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>condiciones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>obligado<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>cumplimiento <span class=\"__1 _2e\"> </span>para <span class=\"__1 _23\"> </span>DF <span class=\"__1 _23\"> </span>indicadas <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>las <span class=\"__1 _23\"> </span>memorias <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>los ejercicios 2021 y 2022. Obligaciones Convertibles Clase \u201cA\u201d:<span class=\"ff1_1\"> </span>Las <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _4\"></span>convertibles <span class=\"__1 _7\"></span>Clase <span class=\"__1 _7\"></span>\u201cA<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _4\"></span>daban<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>erecho <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>obtener <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>\u00famero <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acciones <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>nueva<span class=\"__1 _3\"></span> emisi\u00f3n <span class=\"__1 _7\"></span>representativas <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>6<span class=\"__1 _4\"></span>% <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>capital <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>existente <span class=\"__1 _7\"></span>tras <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la totalidad de las Obligaciones Convertibles Clase \u201cA\u201d. <span class=\"ff2_1\"> </span>En <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>medida <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>xist<span class=\"ls2\">\u00eda</span> <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>compromiso <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>dominante <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>incorporar <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>inversor privado <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>capital, <span class=\"__1 _4\"></span>conforme <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>recoge <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _4\"></span>suscrito <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>FASEE, <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el fin <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>dar <span class=\"__1 _16\"> </span>cumplimiento <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>su <span class=\"__1 _2e\"> </span>plan <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>viabilidad, <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>existe <span class=\"__1 _16\"> </span>ni<span class=\"__1 _4\"></span>ng\u00fan <span class=\"__1 _16\"> </span>compromiso <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>impida <span class=\"__1 _16\"> </span>un<span class=\"__1 _7\"></span><span class=\"ls2c\">a </span>modificaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>emi<span class=\"__1 _4\"></span>sor, <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>all\u00e1 <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>sean<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adoptados <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>resu<span class=\"__1 _4\"></span>ltas del <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Derecho <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Conversi\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>Obligacionistas, <span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>cua<span class=\"__1 _3\"></span>l <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>pone <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>Obligaciones Clase <span class=\"__1 _17\"> </span>\u201cA\u201d <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>puedan <span class=\"__1 _17\"> </span>registrase <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>patr<span class=\"ff2_1\">imonio <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>incumplirse <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"></span>condici\u00f3n <span class=\"__1 _1f\"></span>de </span>conversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>fijo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>fijo, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2021 <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>procedi\u00f3 <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>registrar <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>partida <span class=\"__1 _4\"></span>de pasivo <span class=\"__1 _4\"></span>financiero, po<span class=\"__1 _4\"></span>r un<span class=\"__1 _4\"></span> importe <span class=\"__1 _4\"></span>de 5<span class=\"__1 _4\"></span>.207 mil<span class=\"__1 _4\"></span>es de <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>correspondiente <span class=\"__1 _4\"></span>al val<span class=\"__1 _4\"></span>or razonabl<span class=\"__1 _4\"></span>e a <span class=\"__1 _4\"></span>29 de noviembre 2021<span class=\"ls18\">. </span> La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201cA\u201d asciende a <span class=\"ff2_1\">2.581<span class=\"__1 _4\"></span> miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\">. </span>Obligaciones Convertibles Clase \u201cC\u201d:<span class=\"ff1_1\"> </span>Con <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>29 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>oviembre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>(fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _4\"></span>refinan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _4\"></span>2021), <span class=\"__1 _4\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>suscribi\u00f3 un <span class=\"__1 _21\"></span>nuevo <span class=\"__1 _21\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>pasivo <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>totalidad <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>E<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _21\"></span>Financieras que <span class=\"__1 _7\"></span>componen <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>sindicado <span class=\"__1 _7\"></span>bancario <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>recog\u00eda <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _7\"></span>serie <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>condiciones <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>obligado <span class=\"__1 _7\"></span>cumplimiento para DF indicadas en las memorias de los ejercicios 2021 y 2022.<span class=\"__1 _4c\"> </span>Las <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _7\"></span>convertibles <span class=\"__1 _4\"></span>Clase <span class=\"__1 _7\"></span>\u201cC\u201d <span class=\"__1 _7\"></span>dar\u00e1n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>erecho <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>obte<span class=\"__1 _4\"></span>ner <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>n\u00famero<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>nu<span class=\"__1 _4\"></span>eva emisi\u00f3n <span class=\"__1 _23\"> </span>representativas <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>13% <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>capit<span class=\"__1 _4\"></span>al <span class=\"__1 _2e\"> </span>social <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _23\"> </span>So<span class=\"__1 _4\"></span>ciedad <span class=\"__1 _23\"> </span>dominante <span class=\"__1 _23\"> </span>existente <span class=\"__1 _23\"> </span>tras <span class=\"__1 _23\"> </span>la conversi\u00f3n de la totalidad de las Obligaciones Convertibles Clase \u201cC\u201d.<span class=\"__1 _4\"></span><span class=\"ff2_1\"> </span>Las <span class=\"__1 _21\"></span>obligaciones <span class=\"__1 _3\"></span>tendr\u00e1n <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>duraci\u00f3n <span class=\"__1 _21\"></span>m\u00e1xi<span class=\"__1 _4\"></span>ma <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>6 <span class=\"__1 _3\"></span>a\u00f1os <span class=\"__1 _21\"></span>desde <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>efectivid<span class=\"__1 _4\"></span>ad <span class=\"__1 _21\"></span>refinanciaci\u00f3n 2021. <span class=\"__1 _29\"></span>En <span class=\"__1 _21\"></span>consecuencia, <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>no <span class=\"__1 _29\"></span>ser <span class=\"__1 _21\"></span>que <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>hubiesen <span class=\"__1 _29\"></span>convertido <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>cancelado <span class=\"__1 _21\"></span>previamente <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>conformidad con <span class=\"__1 _7\"></span>lo <span class=\"__1 _1f\"></span>dispuesto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Condi<span class=\"__1 _4\"></span>ciones <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Obli<span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>aciones <span class=\"__1 _7\"></span>vencer\u00e1n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>se cumpla el sexto aniversario de la fecha de efectividad refinanciaci\u00f3n 2021.  Llegada <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>vencimiento <span class=\"__1 _22\"> </span>final, <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>Obligaciones <span class=\"__1 _22\"> </span>que<span class=\"__1 _4\"></span>  no<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>se  h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _22\"> </span>convertido <span class=\"__1 _45\"> </span>con anterioridad <span class=\"__1 _20\"> </span>a  la <span class=\"__1 _23\"> </span>mi<span class=\"__1 _4\"></span>sma, <span class=\"__1 _23\"> </span>ser\u00e1n<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>objeto<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>cancelaci\u00f3n  e<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"> </span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _20\"> </span>fecha, <span class=\"__1 _20\"> </span>con <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>correspondiente condonaci\u00f3n y extinci\u00f3n del cr\u00e9dito representado por las referidas obligacion<span class=\"__1 _4\"></span>es. La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <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 _4\"></span> <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201c<span class=\"ff2_1\">C</span><span class=\"ls39\">\u201d </span><span class=\"ff2_1\">ascien<span class=\"__1 _4\"></span>de a 6.042 miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\">.<span class=\"__1 _4c\"> </span></span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Deudas con entidades de cr\u00e9dito </span></span>El <span class=\"__1 _21\"></span>pr\u00e9stamo <span class=\"__1 _21\"></span>sindicado <span class=\"__1 _21\"></span>resultante <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>refinanciaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>firmado <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>21 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>junio <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>2<span class=\"__1 _4\"></span>018 entre <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _21\"></span>dominante <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>prin<span class=\"__1 _4\"></span>cipales <span class=\"__1 _29\"></span>entidades <span class=\"__1 _29\"></span>fin<span class=\"__1 _4\"></span>ancieras <span class=\"__1 _29\"></span>fue <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>un <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>85<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>millones de euros. Con <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _17\"></span>29 <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>oviembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2021, <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>suscribi\u00f3 <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>acuerd<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>pasivo financiero <span class=\"__1 _3\"></span>con <span class=\"__1 _29\"></span>la <span class=\"__1 _3\"></span>totalidad <span class=\"__1 _29\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>Entidades <span class=\"__1 _21\"></span>Finan<span class=\"__1 _4\"></span>cieras <span class=\"__1 _29\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>componen <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>sindi<span class=\"__1 _4\"></span>cado <span class=\"__1 _21\"></span>bancario <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>recoge, entre otros aspectos, la <span class=\"__1 _4\"></span>amortizaci\u00f3n, reestructuraci\u00f3n y conversi\u00f3n del pasivo fin<span class=\"__1 _4\"></span>anciero, actuando su<span class=\"ls0_1\"> matriz D<span class=\"__1 _3\"></span>uro Felguera <span class=\"__1 _3\"></span>S.A<span class=\"__1 _3\"></span>. como \u00fa<span class=\"__1 _3\"></span>nico prestatario de <span class=\"__1 _3\"></span>dos <span class=\"__1 _3\"></span>tramos de <span class=\"__1 _3\"></span>pr\u00e9stamos (PPL1 <span class=\"__1 _3\"></span>por imp<span class=\"__1 _3\"></span>orte </span>de <span class=\"ls0_1\">20 millone<span class=\"__1 _4\"></span>s de euros y PPL 2 <span class=\"__1 _4\"></span>por i<span class=\"__1 _4\"></span>mporte de <span class=\"__1 _4\"></span>5,5 millones de eu<span class=\"__1 _4\"></span>ros) con <span class=\"__1 _4\"></span>distintos vencimientos y </span>obligaciones convertibles. \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>q<span class=\"__1 _4\"></span>ueda <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>pendiente <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>amo<span class=\"__1 _4\"></span>rtizar <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>7,5 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ros </span></span>del pr\u00e9stamo PPL1, que se deber\u00eda amortizar conforme al siguiente calendario:<span class=\"ff3_1\"> </span>o<span class=\"ff4\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">29 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>noviembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024<span class=\"__1 _3\"></span>: <span class=\"__1 _7\"></span>6.428.571,43 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _7\"></span>Llegado <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>vencimiento,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>dada <span class=\"__1 _7\"></span>la </span></span>situaci\u00f3n del Grupo se <span class=\"__1 _3\"></span>ha aplazado la <span class=\"__1 _3\"></span>amortizaci\u00f3n de <span class=\"__1 _3\"></span>este tramo, estando <span class=\"__1 _3\"></span>actualmente en fase de negociaci\u00f3n un nuevo calendario. o<span class=\"ff4\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">29 de noviembre de 2025: 1.071.428,56 de euros </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">El pr\u00e9stamo<span class=\"__1 _4\"></span> PPL2 se amortizar\u00e1 \u00edntegramente el 29 d<span class=\"__1 _3\"></span>e noviembre de 2027.<span class=\"ff3_1\"> </span></span></span>El tipo de inter\u00e9s aplicable ser\u00e1 Ibor (fijado<span class=\"__1 _4\"></span> por <span class=\"ls2\">la</span> C<span class=\"__1 _3\"></span>omisi\u00f3n Europea a 1 de enero de cada ejercicio) + M\u00e1rgen en los siguientes t\u00e9rminos: \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+2,5% hasta el primer a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n. </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+3,5% <span class=\"__1 _2d\"> </span>desde<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>segundo <span class=\"__1 _2d\"> </span>h<span class=\"__1 _4\"></span>asta <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>tercer <span class=\"__1 _2d\"> </span>a\u00f1o<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>d<span class=\"__1 _4\"></span>esde <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>fecha <span class=\"__1 _2b\"> </span>del <span class=\"__1 _2b\"> </span>acuerdo <span class=\"__1 _2d\"> </span>de </span></span>refinanciaci\u00f3n. \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+5% desde el cuarto hasta <span class=\"__1 _3\"></span>el quinto a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n.<span class=\"__1 _4\"></span> </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+7% <span class=\"__1 _28\"> </span>para <span class=\"__1 _28\"> </span>peri<span class=\"__1 _4\"></span>odos <span class=\"__1 _28\"> </span>superio<span class=\"__1 _4\"></span>res <span class=\"__1 _28\"> </span>al <span class=\"__1 _28\"> </span>qui<span class=\"__1 _4\"></span>nto <span class=\"__1 _28\"> </span>a\u00f1o <span class=\"__1 _27\"> </span>desde <span class=\"__1 _28\"> </span>la <span class=\"__1 _27\"> </span>fecha <span class=\"__1 _28\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _28\"> </span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>de </span></span>refinanciaci\u00f3n. Adicionalmente, <span class=\"__1 _43\"> </span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _43\"> </span>el <span class=\"__1 _33\"> </span>Ebitda <span class=\"__1 _43\"> </span>sea <span class=\"__1 _33\"> </span>positivo, <span class=\"__1 _43\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _43\"> </span>referidos <span class=\"__1 _33\"> </span>pr\u00e9stamos <span class=\"__1 _43\"> </span>ser\u00e1n <span class=\"__1 _33\"> </span>retribuidos adicionalmente <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>componente <span class=\"__1 _1f\"></span>parti<span class=\"__1 _4\"></span>cipativo <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _1f\"></span>1<span class=\"__1 _4\"></span>% <span class=\"__1 _17\"></span>sobre <span class=\"__1 _17\"></span>el <span class=\"__1 _1f\"></span>Ebi<span class=\"__1 _4\"></span>tda <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>cada ejercicio financiero y se repartir\u00e1 a prorrata entre el PPL1 y el PPL2. Estos pr\u00e9stamos est\u00e1n sujetos en 2024 a un tipo de inter\u00e9s efectivo de 6,56% (<span class=\"__1 _3\"></span>6,90% en 2023).<span class=\"__1 _4\"></span> Los <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _4\"></span>partici<span class=\"__1 _4\"></span>pativos <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>consideran <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _4\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>efectos <span class=\"__1 _4\"></span>mercant<span class=\"__1 _4\"></span>iles <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>ducci\u00f3n de capital y liquidaci\u00f3n de sociedades. Conforme <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>refinanciaci\u00f3n <span class=\"__1 _4\"></span>suscrito, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>est\u00e1 <span class=\"__1 _4\"></span>sujeto <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ratio <span class=\"__1 _4\"></span>de apalancamiento (Deuda Financiera Bruta / Ebitda) siguiente:<span class=\"ffc\"> </span>Fecha Ratio de Apalancamiento (menor o igual) 31 diciembre 2023 y 30 junio 2024 6,10x 31 diciembre 2024 y 30 junio 2025 2,71x 31 diciembre 2025 y 30 junio 2026 1,72x 31 diciembre 2026 y 30 junio 2027  <span class=\"lsa\">1,13</span>x 31 diciembre 2027 0,68x Adem\u00e1s, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>est\u00e1 <span class=\"__1 _4\"></span>sujeto <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ratio <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cobertura <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>intereses <span class=\"__1 _4\"></span>(Ebitda / Gasto financiero) siguiente: Fecha Ratio de Cobertura de intereses (mayor a) 31 diciembre 2023 y 30 junio 2024 4,19x 31 diciembre 2024 y 30 junio 2025 5,20x 31 <span class=\"ls0_1\">diciembre 2025 y 30 junio 2026 </span>10,28x 31 diciembre 2026 y 30 junio 2027  14,91x 31 diciembre 2027 25,77x -<span class=\"ff5\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Asimismo, <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>citado <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>refinanciaci\u00f3n <span class=\"__1 _4\"></span>suscrito <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>29 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>noviembre d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>2021 </span></span>origin\u00f3 la conversi\u00f3n de parte del pasivo financiero de la Financiaci\u00f3n Sindicada por importe de <span class=\"__1 _4\"></span><span class=\"lsa\">52<span class=\"ls0_1\"> <span class=\"__1 _4\"></span>millones <span class=\"__1 _7\"></span>de e<span class=\"__1 _4\"></span>uros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _7\"></span>convert<span class=\"__1 _3\"></span>ibles <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>acciones o<span class=\"__1 _4\"></span>rdinarias <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>So<span class=\"__1 _4\"></span>ciedad<span class=\"__1 _4\"></span> </span></span>dominante <span class=\"__1 _28\"> </span>de <span class=\"__1 _2b\"> </span>nue<span class=\"__1 _4\"></span>va <span class=\"__1 _2b\"> </span>creaci\u00f3n <span class=\"__1 _28\"> </span>(las <span class=\"__1 _2b\"> </span>Obl<span class=\"__1 _4\"></span>igaciones <span class=\"__1 _2b\"> </span>Convertibles <span class=\"__1 _28\"> </span>clase <span class=\"__1 _28\"> </span>C), <span class=\"__1 _2b\"> </span>medi<span class=\"__1 _4\"></span>ante <span class=\"__1 _2b\"> </span>el desembolso por compensaci\u00f3n de cr\u00e9ditos, conforme el siguiente detalle: Tal <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>indica <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>Nota <span class=\"__1 _4\"></span>3.1.c<span class=\"ls18\">, <span class=\"__1 _4\"></span></span>con <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span><span class=\"lsa\">30 <span class=\"ls19\">de <span class=\"__1 _4\"></span></span></span>abril <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024, <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span>ancieras q<span class=\"__1 _4\"></span>ue participan <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>pr\u00e9stamo <span class=\"__1 _4\"></span>sin<span class=\"__1 _4\"></span>dicado <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _7\"></span>otorgado <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>spensa <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>cumplir con las ratios financieras con efectos 31 <span class=\"ls19\">de </span>diciembre de 2024. En <span class=\"__1 _16\"> </span>caso <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>incumplimiento <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>rat<span class=\"__1 _4\"></span>ios <span class=\"__1 _17\"> </span>fin<span class=\"__1 _4\"></span>ancieras, <span class=\"__1 _16\"> </span>podr\u00eda <span class=\"__1 _16\"> </span>tener <span class=\"__1 _16\"> </span>lugar <span class=\"__1 _16\"> </span>vencimiento <span class=\"__1 _16\"> </span>cruzado <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>las obligaciones <span class=\"__1 _7\"></span>financieras <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>FASEE<span class=\"__1 _3\"></span>, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>sideraci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>\u00e9sta, <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _1f\"></span>como <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>lado <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entid<span class=\"__1 _4\"></span>ades financieras pueden <span class=\"__1 _3\"></span>solicitar el vencimiento <span class=\"__1 _3\"></span>anticipado <span class=\"__1 _3\"></span>de la deuda <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ancaria no <span class=\"__1 _3\"></span>amortizada unida <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la relevaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>avales <span class=\"__1 _4\"></span>dispue<span class=\"__1 _4\"></span>stos de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la l<span class=\"__1 _4\"></span>\u00ednea <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>avales e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>ese mo<span class=\"__1 _4\"></span>mento <span class=\"__1 _7\"></span><span class=\"ls31\">(v<span class=\"lsa\">\u00e9a</span></span>se a <span class=\"__1 _4\"></span>continuaci\u00f3n) <span class=\"__1 _7\"></span><span class=\"ls1c\">y </span>la constitu<span class=\"__1 _4\"></span>ci\u00f3n de un <span class=\"__1 _4\"></span>dep\u00f3sito bancario equivalente o<span class=\"__1 _4\"></span> un aval <span class=\"__1 _4\"></span>de una e<span class=\"__1 _4\"></span>ntidad financi<span class=\"__1 _4\"></span>era que cumpla ciertos requisitos. El <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>trato <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>financiaci\u00f3n <span class=\"__1 _29\"></span>sin<span class=\"__1 _4\"></span>dicada <span class=\"__1 _29\"></span>cuenta <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>garant\u00eda <span class=\"__1 _21\"></span>personal <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>primer <span class=\"__1 _21\"></span>requerimiento <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>distintas sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"ls18\">, <span class=\"__1 _7\"></span></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _4\"></span>bancarias <span class=\"__1 _7\"></span>corporativas, <span class=\"__1 _7\"></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>acciones de <span class=\"__1 _20\"> </span>distintas <span class=\"__1 _20\"> </span>so<span class=\"__1 _4\"></span>ciedades <span class=\"__1 _20\"> </span>del <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>sobre <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>derechos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _23\"> </span>cr\u00e9d<span class=\"__1 _4\"></span>ito <span class=\"__1 _20\"> </span>derivados <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>litigios <span class=\"__1 _20\"> </span>y contenciosos de determinados proyectos. El <span class=\"__1 _7\"></span>Acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Refinanciaci\u00f3n <span class=\"__1 _7\"></span>fue <span class=\"__1 _7\"></span>objeto <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>homolo<span class=\"__1 _4\"></span>gaci\u00f3n <span class=\"__1 _7\"></span>judicial <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>2 <span class=\"__1 _7\"></span>febrero <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2022, <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>e conformidad con lo dispuesto en el art\u00edculo 605.1 de la Ley Concursal<span class=\"__1 _4c\"> </span>. Acreedor Participante Porcentaje  (%) Importe  (euros) Banco Santander, S.A. 46,81% 24.338.842,16 Caixabank, S.A. 30,60% 15.912.984,36 Banco de Sabadell, S.A. 5,56% 2.891.274,79 Banco Bilbao Vizcaya Argentaria, S.A. 2,59% 1.345.402,85 Banco Cooperativo Espa\u00f1ol, S.A<span class=\"__1 _3\"></span>. 4,88% 2.539.694,76 Unicaja Banco, S.A. 9,56% 4.971.801,08 Total 100%<span class=\"ls0_1\"> </span>52.000.000<span class=\"__1 _4c\"> </span>Tramo l\u00ednea de avales: Como parte <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>proceso de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>refinanciaci\u00f3n del <span class=\"__1 _3\"></span>pasivo f<span class=\"__1 _3\"></span>inanciero, el Grupo ha <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span>scrito co<span class=\"__1 _3\"></span>n el <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>ndicado bancario <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>l\u00ednea <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>avales <span class=\"__1 _17\"> </span>revolving <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>80 <span class=\"__1 _16\"> </span>millones <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>euros, <span class=\"__1 _17\"> </span>dividido <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>cuatro tramos: \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _21\"></span>primer <span class=\"__1 _21\"></span>tramo <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>30 <span class=\"__1 _21\"></span>mil<span class=\"__1 _4\"></span>lones <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>disponibl<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>desde <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>fecha <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>suscripci<span class=\"__1 _4\"></span>\u00f3n<span class=\"__1 _3\"></span> </span></span>del acuerdo de refinanciaci\u00f3n. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _4\"></span>seg<span class=\"__1 _4\"></span>undo t<span class=\"__1 _4\"></span>ramo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>10 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>disponible<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>desde e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2021, </span></span>una <span class=\"__1 _29\"></span>vez <span class=\"__1 _21\"></span>realizada <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>amortizaci\u00f3n <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>2,5 <span class=\"__1 _21\"></span>millones <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>eu<span class=\"__1 _4\"></span>ros, <span class=\"__1 _29\"></span>atendida <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>Grupo en dicha fecha. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _7\"></span>tercer <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>ramo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>20 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>euros <span class=\"__1 _4\"></span>disponibles <span class=\"__1 _7\"></span>desde <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>30 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>marzo <span class=\"__1 _4\"></span>de </span></span>2022, siempre que el Grupo amortice la cuota de amortizaci\u00f3n por importe de <span class=\"__1 _3\"></span>5 millones de euros prevista para esa fecha. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _4\"></span>cuarto tramo por importe de 20 <span class=\"__1 _4\"></span>millones de euros disponibles desde el 30 <span class=\"__1 _4\"></span>de octubre de </span></span>2022, siempre que el Grupo amortice la cuota de amortizaci\u00f3n por importe de <span class=\"__1 _3\"></span>5 millones de euros prevista para esa fecha. Esta l\u00ednea de <span class=\"__1 _3\"></span>avales contaba <span class=\"__1 _3\"></span>con cobertura de <span class=\"__1 _3\"></span>CESCE del <span class=\"__1 _3\"></span>70%<span class=\"ls18\">, </span>siendo su vencimiento en <span class=\"__1 _3\"></span>noviembre de 2<span class=\"__1 _4\"></span>026. A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de d<span class=\"__1 _4\"></span>iciembre de <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>4 el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span><span class=\"ls16\">ha</span>b\u00eda dispuesto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span><span class=\"lsa\">45</span>,<span class=\"lsa\">09 </span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros d<span class=\"__1 _4\"></span>e dicha l\u00ednea <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span>garantizar <span class=\"__1 _21\"></span>proyectos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cartera, <span class=\"__1 _3\"></span>quedando <span class=\"__1 _29\"></span>un <span class=\"__1 _3\"></span>saldo <span class=\"__1 _21\"></span>disponible <span class=\"__1 _21\"></span>de <span class=\"ls2a\">34</span>,91 <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>llones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euros.  Como consecuencia del <span class=\"__1 _3\"></span>proceso de <span class=\"__1 _3\"></span>restructuraci\u00f3n financiera, <span class=\"__1 _3\"></span>el <span class=\"__1 _4\"></span>Grupo se obliga <span class=\"__1 _3\"></span>al cumplimiento de ciertas <span class=\"__1 _17\"> </span>obligaciones <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>informaci\u00f3n, <span class=\"__1 _1f\"></span>exist<span class=\"__1 _4\"></span>iendo <span class=\"__1 _1f\"></span>adem\u00e1s <span class=\"__1 _17\"> </span>algunas <span class=\"__1 _17\"> </span>li<span class=\"__1 _4\"></span>mitaciones<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>excepciones <span class=\"__1 _17\"> </span>en algunos casos, a <span class=\"__1 _3\"></span>la inversi\u00f3n, a <span class=\"__1 _3\"></span>la enajenaci\u00f3n de act<span class=\"__1 _3\"></span>ivos, a las distribuciones y <span class=\"__1 _3\"></span>pago de dividendos<span class=\"ls1d\">, </span>otorgamiento <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>financiaci\u00f3n, <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>dispo<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>esorer\u00eda <span class=\"__1 _29\"></span>afecta<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>proyectos, <span class=\"__1 _21\"></span>entre <span class=\"__1 _29\"></span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _29\"></span>aspectos. Asimismo, <span class=\"__1 _3\"></span>existen <span class=\"__1 _3\"></span>cl\u00e1usulas <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _3\"></span>anticipado <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>caso <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ncurrir <span class=\"__1 _3\"></span>determinados <span class=\"__1 _21\"></span>sup<span class=\"__1 _4\"></span>uestos en <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>falta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>pago, <span class=\"__1 _7\"></span>inso<span class=\"__1 _4\"></span>lvencia <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>cedimientos <span class=\"__1 _4\"></span>concursales <span class=\"__1 _7\"></span>abiertos <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del Grupo<span class=\"ls18\">, <span class=\"__1 _16\"> </span></span>el <span class=\"__1 _16\"> </span>incumplimiento <span class=\"__1 _16\"> </span>cruzado <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>obligaciones <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>financiaci\u00f3n <span class=\"__1 _16\"> </span>plasmada <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os documentos de apoyo <span class=\"__1 _3\"></span>p\u00fablico temporal, o <span class=\"__1 _3\"></span>a las <span class=\"__1 _3\"></span>obligaciones convertibles, la ocurrencia de <span class=\"__1 _3\"></span>un efecto sustancial <span class=\"__1 _21\"></span>adverso, <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>incumplimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _29\"></span>fin<span class=\"__1 _4\"></span>ancieras <span class=\"__1 _29\"></span>(ratios <span class=\"__1 _21\"></span>anteriormente <span class=\"__1 _21\"></span>indicados)<span class=\"__1 _4\"></span> etc., <span class=\"__1 _21\"></span>tal <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span> <span class=\"__1 _3\"></span>como <span class=\"__1 _21\"></span>es <span class=\"__1 _3\"></span>habitual <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>este <span class=\"__1 _21\"></span>tipo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>contratos. <span class=\"__1 _21\"></span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>Administradores <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _21\"></span>dominante consideran que a la fecha de formulaci\u00f3n de<span class=\"__1 _4\"></span> las cuentas anuales consolidadas no concurre causa de vencimiento <span class=\"__1 _17\"> </span>anticip<span class=\"__1 _4\"></span>ado <span class=\"__1 _17\"> </span>asociado <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>esta <span class=\"__1 _17\"> </span>financiaci\u00f3n <span class=\"__1 _17\"> </span>dada <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>situaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span>cuentra <span class=\"__1 _17\"> </span>la Sociedad <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>apertura <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>negociaci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>acreedores <span class=\"__1 _7\"></span>(pre<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>concurso), <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>sido <span class=\"__1 _1f\"></span>prorrogada <span class=\"__1 _1f\"></span>con fecha <span class=\"__1 _3\"></span>11 <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>marzo de <span class=\"__1 _21\"></span>2025, <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>Auto<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>Juzgado<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>lo Mercantil <span class=\"__1 _21\"></span>n\u00ba 3 <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>Gij\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>fecha <span class=\"__1 _3\"></span>12 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>marzo de 2025 (vid. Nota 32 siguiente). Asimismo, <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>contrato <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>refinan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>comprometi\u00f3 <span class=\"__1 _3\"></span>al <span class=\"__1 _21\"></span>oto<span class=\"__1 _4\"></span>rgamiento <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>garant\u00edas siguientes; <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>Accio<span class=\"__1 _4\"></span>nes <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>prendas <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _7\"></span>Participaciones<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>fili<span class=\"__1 _4\"></span>ales <span class=\"__1 _7\"></span>incluidas <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>el per\u00edmetro <span class=\"__1 _4\"></span>seg\u00fan se <span class=\"__1 _4\"></span>establece en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>contrato; <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>prenda sobre <span class=\"__1 _4\"></span>Cuentas <span class=\"__1 _4\"></span>Bancarias; y l<span class=\"__1 _4\"></span>a pren<span class=\"__1 _4\"></span>da sob<span class=\"__1 _4\"></span>re<span class=\"__1 _3\"></span> Derechos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Cr\u00e9dito <span class=\"__1 _4\"></span>deri<span class=\"__1 _4\"></span>vados de <span class=\"__1 _4\"></span>Recl<span class=\"__1 _4\"></span>amaciones; <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>\u00fal<span class=\"__1 _4\"></span>timo, <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>prenda <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>Derech<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Cr\u00e9dito derivados de <span class=\"__1 _3\"></span>Contratos de <span class=\"__1 _21\"></span>Compraven<span class=\"__1 _4\"></span>ta. Asimismo, se <span class=\"__1 _3\"></span>establece la <span class=\"__1 _3\"></span>pignoraci\u00f3n <span class=\"__1 _3\"></span>de dep\u00f3sitos p<span class=\"__1 _3\"></span>or los avales dispuestos de la l\u00ednea de avales hasta su cancelaci\u00f3n<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "3.2.<span class=\"ff4\"> <span class=\"__1 _42\"> </span></span>Gest<span class=\"__1 _4\"></span>i\u00f3n del riesgo de capital Los objetivos <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Grupo en relaci\u00f3<span class=\"__1 _4\"></span>n con la g<span class=\"__1 _4\"></span>esti\u00f3n del capi<span class=\"__1 _4\"></span>tal son <span class=\"__1 _4\"></span>salvaguardar la capacidad <span class=\"__1 _7\"></span>de este para <span class=\"__1 _21\"></span>continuar <span class=\"__1 _21\"></span>como <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>negocio <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>marcha <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>pode<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>proporcionar<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>rendimiento <span class=\"__1 _29\"></span>para <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>A<span class=\"__1 _4\"></span>ccionistas,<span class=\"__1 _4c\"> </span>as\u00ed como beneficios para otros tenedores de instrumentos de patrimonio y mantener una estructura \u00f3ptima de capital y reducir su coste. Con <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>fin <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>mantener <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>aju<span class=\"__1 _4\"></span>star <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>estructura <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>capital, <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _7\"></span>podr\u00eda <span class=\"__1 _4\"></span>ajustar <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>los dividendos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>pagar <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>Accionistas, <span class=\"__1 _4\"></span>reembolsar <span class=\"__1 _4\"></span>capital <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>Accionistas, <span class=\"__1 _4\"></span>emitir <span class=\"__1 _4\"></span>nue<span class=\"__1 _4\"></span>vas acciones <span class=\"__1 _4\"></span>o vender activos para reducir la deuda.<span class=\"__1 _4c\"> </span>El <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>ace <span class=\"__1 _4\"></span>seg<span class=\"__1 _4\"></span>uimiento <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>capital <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>erdo <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>\u00edndice <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>endeudamiento, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l\u00ednea <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>la pr\u00e1ctica del <span class=\"__1 _21\"></span>sector. Este <span class=\"__1 _21\"></span>\u00ed<span class=\"__1 _4\"></span>ndice se <span class=\"__1 _21\"></span>calcula como <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>deuda <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>eta d<span class=\"__1 _3\"></span>ividida en<span class=\"__1 _3\"></span>tre e<span class=\"__1 _3\"></span>l capital <span class=\"__1 _3\"></span>total. La <span class=\"__1 _21\"></span>deuda neta <span class=\"__1 _4\"></span>se calcu<span class=\"__1 _4\"></span>la como <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>total de <span class=\"__1 _7\"></span>deuda fin<span class=\"__1 _4\"></span>anciera y <span class=\"__1 _4\"></span>derivados<span class=\"__1 _4\"></span>, tal <span class=\"__1 _4\"></span>y como<span class=\"__1 _4\"></span> se <span class=\"__1 _4\"></span>mue<span class=\"__1 _4\"></span>stran en<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>stado de situaci\u00f3n f<span class=\"__1 _3\"></span>inanciera consolidado<span class=\"__1 _4\"></span> me<span class=\"__1 _3\"></span>nos el efectivo <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>otros activos l\u00edquidos eq<span class=\"__1 _3\"></span>uivalentes<span class=\"__1 _4\"></span>. El <span class=\"__1 _3\"></span>capital total se calcula como el patrimonio neto, tal y <span class=\"__1 _3\"></span>como se muest<span class=\"__1 _4\"></span>ra en <span class=\"__1 _3\"></span>las cuentas consolidadas, m\u00e1s la deuda neta. La<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>deuda fi<span class=\"__1 _3\"></span>nanciera est\u00e1 <span class=\"__1 _21\"></span>sujeta a <span class=\"__1 _3\"></span>diversas <span class=\"__1 _21\"></span>cl<span class=\"__1 _4\"></span>\u00e1usulas <span class=\"__1 _3\"></span>de v<span class=\"__1 _3\"></span>encimiento anticipado y <span class=\"__1 _21\"></span>asimi<span class=\"__1 _4\"></span>smo, <span class=\"__1 _3\"></span>tanto <span class=\"__1 _3\"></span>los </span>contratos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nanciaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>29 <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>noviembre <span class=\"__1 _7\"></span><span class=\"ls19\">de</span> 2<span class=\"__1 _4\"></span>021 <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>entidades <span class=\"__1 _4\"></span>financieras <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>FASEE <span class=\"__1 _4\"></span>no permiten el reparto de dividendos salvo cumplimiento de ciertas condiciones <span class=\"__1 _4\"></span>(Notas 3.1.c). El Gru<span class=\"__1 _4\"></span>po at<span class=\"__1 _4\"></span>raviesa desde<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>hace a\u00f1o<span class=\"__1 _4\"></span>s un<span class=\"__1 _4\"></span>a situ<span class=\"__1 _4\"></span>aci\u00f3n financiera <span class=\"__1 _4\"></span>complicada <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>se det<span class=\"__1 _4\"></span>alla <span class=\"__1 _4\"></span>en la Nota <span class=\"__1 _4\"></span>2.1.4, <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>motivo <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>prin<span class=\"__1 _4\"></span>cipales <span class=\"__1 _4\"></span>financiadores <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>provienen <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>Administraci\u00f3n P\u00fablica, <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>trav\u00e9s <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>FASEE <span class=\"__1 _1f\"></span>(Nota <span class=\"__1 _17\"> </span><span class=\"lsa\">17</span>) <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"></span>Principado <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Astu<span class=\"__1 _4\"></span>rias <span class=\"__1 _1f\"></span>(Nota <span class=\"__1 _17\"> </span><span class=\"ls2a\">17</span>). <span class=\"__1 _17\"> </span>Adicionalmente, cuenta <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>pr\u00e9<span class=\"__1 _4\"></span>stamos <span class=\"__1 _16\"> </span>con <span class=\"__1 _17\"> </span>entidade<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>cr\u00e9dito <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>provienen <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>refinan<span class=\"__1 _4\"></span>ciaciones <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>ejercicios anteriores <span class=\"__1 _2d\"> </span>(Nota <span class=\"__1 _2d\"> </span><span class=\"lsa\">17</span>), <span class=\"__1 _2d\"> </span>as\u00ed <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"> </span>de <span class=\"__1 _22\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _2d\"> </span>l\u00ednea <span class=\"__1 _2d\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _2d\"> </span>avales <span class=\"__1 _2d\"> </span>que <span class=\"__1 _2d\"> </span>proviene <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>las <span class=\"__1 _22\"> </span>me<span class=\"__1 _4\"></span>ncionadas refinanciaciones.<span class=\"__1 _4c\"> </span>Por este motivo, <span class=\"__1 _3\"></span>el Grupo sigue <span class=\"__1 _3\"></span>un Plan d<span class=\"__1 _3\"></span>e Viabilidad que <span class=\"__1 _3\"></span>fue aprobado <span class=\"__1 _3\"></span>en febrero <span class=\"__1 _3\"></span>de 2023 <span class=\"__1 _3\"></span>y cuenta<span class=\"__1 _3\"></span> con dificultades <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>acceso <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>facilidades crediticias <span class=\"__1 _21\"></span>adicio<span class=\"__1 _4\"></span>nales <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>nuevas <span class=\"__1 _3\"></span>l\u00edneas de <span class=\"__1 _21\"></span>avales. El Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>no cuenta <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>una calif<span class=\"__1 _3\"></span>icaci\u00f3n <span class=\"__1 _21\"></span>cred<span class=\"__1 _4\"></span>iticia para <span class=\"__1 _29\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>ejercicios <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>2023<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>debido a <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>situaci\u00f3n f<span class=\"__1 _3\"></span>inanciera",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "La tabla q<span class=\"__1 _3\"></span>ue se m<span class=\"__1 _3\"></span>uestra a <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntinuaci\u00f3n incluye <span class=\"__1 _3\"></span>un an<span class=\"__1 _3\"></span>\u00e1lisis de los <span class=\"__1 _3\"></span>instrumentos financieros que s<span class=\"__1 _3\"></span>e valoran <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable, <span class=\"__1 _21\"></span>clasi<span class=\"__1 _4\"></span>ficados <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>m\u00e9todo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>valoraci\u00f3n. <span class=\"__1 _21\"></span>Los <span class=\"__1 _21\"></span>distintos <span class=\"__1 _21\"></span>niveles<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>je<span class=\"__1 _4\"></span>rarqu\u00eda se han definido como sigue: -<span class=\"ff5\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Precios <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>tizaci\u00f3n <span class=\"__1 _1f\"></span>(no <span class=\"__1 _1f\"></span>ajustados) <span class=\"__1 _7\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>mercados <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _1f\"></span>id\u00e9nticos </span></span>(Nivel 1). -<span class=\"ff5\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Datos d<span class=\"__1 _3\"></span>istintos al <span class=\"__1 _3\"></span>precio de <span class=\"__1 _3\"></span>cotizaci\u00f3n incluidos <span class=\"__1 _3\"></span>dentro <span class=\"__1 _3\"></span>del <span class=\"__1 _4\"></span>Nivel 1 <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>sean <span class=\"__1 _3\"></span>observables par<span class=\"__1 _3\"></span>a </span></span>el <span class=\"__1 _7\"></span>activo <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>pasivo, <span class=\"__1 _7\"></span>tanto <span class=\"__1 _7\"></span>directamente <span class=\"__1 _7\"></span>(esto <span class=\"__1 _7\"></span>es, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>recios), <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>indirectamente <span class=\"__1 _7\"></span>(esto es, derivados de los precios) (Nivel 2). -<span class=\"ff5\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Datos <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>activo <span class=\"__1 _3\"></span>o <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>pasivo <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>no <span class=\"__1 _3\"></span>est\u00e1n <span class=\"__1 _21\"></span>basado<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>datos <span class=\"__1 _3\"></span>observables <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>mercado <span class=\"__1 _21\"></span>(esto </span></span>es, datos no observables) (Nivel 3).<span class=\"__1 _4c\"> </span>La siguiente tabla presenta los activos y pasivos del Grup<span class=\"__1 _4\"></span>o a 31 de diciembre de 2024<span class=\"ls31\">: </span> Miles de euros Nivel 1 Nivel 2 Nivel 3 Saldo total Activos<span class=\"ff2_1\"> </span>Instrumentos financieros a valor razonable con cambios en otro resultado global: Instrumentos de patrimonio en activo no corriente 1 - 17.569 17.570 Instrumentos de patrimonio en activo corriente - - - - Total activos 1 - 17.569 17.570 No existen pasivos financieros registrados a valor razonable. La siguiente tabla presenta los activos y pasivos del Grup<span class=\"__1 _4\"></span>o a 31 de diciembre de 2023: Miles de euros Nivel 1 Nivel 2 Nivel 3 Saldo total Activos<span class=\"ff2_1\"> </span>Instrumentos financieros a valor razonable con cambios en otro resultado global: Instrumentos de patrimonio en activo no corriente 1 - 69<span class=\"ls0_1\"> </span>70<span class=\"ls0_1\"> </span>Instrumentos de patrimonio en activo corriente - - 17.500 17.500 Total activos 1 - 17.569 17.570 No existen pasivos financieros registrados a valor razonable. El <span class=\"__1 _4\"></span>valor <span class=\"__1 _7\"></span>razonable <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>inst<span class=\"__1 _4\"></span>rumentos <span class=\"__1 _4\"></span>financieros <span class=\"__1 _4\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mercializan <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>mercados <span class=\"__1 _4\"></span>activos<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>se basa <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>precios <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cotizaci\u00f3<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>mercado <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>bal<span class=\"__1 _4\"></span>ance. <span class=\"__1 _7\"></span>El <span class=\"__1 _7\"></span>precio <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>cot<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _7\"></span>de mercado <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>utiliza <span class=\"__1 _23\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _23\"> </span>activos <span class=\"__1 _23\"> </span>financieros <span class=\"__1 _23\"> </span>es <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>precio <span class=\"__1 _23\"> </span>corriente <span class=\"__1 _23\"> </span>comprador. <span class=\"__1 _23\"> </span>Estos instrumentos se incluyen en el Nivel<span class=\"__1 _4\"></span> 1. El <span class=\"__1 _29\"></span>valor <span class=\"__1 _21\"></span>razonabl<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _29\"></span>financieros <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>pasi<span class=\"__1 _4\"></span>vo <span class=\"__1 _29\"></span>que <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>cotizan <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>mercado activo <span class=\"__1 _17\"> </span>se <span class=\"__1 _16\"> </span>determina <span class=\"__1 _17\"> </span>bien<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>usando <span class=\"__1 _17\"> </span>datos <span class=\"__1 _16\"> </span>observables <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>me<span class=\"__1 _4\"></span>rcado <span class=\"__1 _17\"> </span>(N<span class=\"__1 _4\"></span>ivel <span class=\"__1 _17\"> </span>2)<span class=\"ls18\">, <span class=\"__1 _16\"> </span></span>o <span class=\"__1 _17\"> </span>bien <span class=\"__1 _16\"> </span>empleando t\u00e9cnicas de valoraci\u00f3n (Nivel 3), como es el caso de <span class=\"ls11\">la</span>s parti<span class=\"__1 _4\"></span>cipaciones en Ausenco, Ltd.<span class=\"__1 _4c\"> </span>Las valoraciones d<span class=\"__1 _3\"></span>e precio <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>alizadas por <span class=\"__1 _3\"></span>la direcci<span class=\"__1 _3\"></span>\u00f3n han establecido el <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>de 17,5 m<span class=\"__1 _3\"></span>illones de euros como valor razonable de la participaci\u00f3n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "5.<span class=\"ff5 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff1_1 fs3_1\">Informaci\u00f3n financiera por segmentos </span></span>El Consejo de <span class=\"__1 _3\"></span>Administraci\u00f3n es la <span class=\"__1 _3\"></span>m\u00e1xima instancia de toma <span class=\"__1 _3\"></span>de decisiones operativas<span class=\"__1 _4\"></span>. La <span class=\"__1 _3\"></span>Direcci\u00f3n ha v<span class=\"__1 _3\"></span>enido estableciendo <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>segmentos operativos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>fun<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _3\"></span>de la <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nformaci\u00f3n <span class=\"__1 _3\"></span>financiera <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>revisa el <span class=\"__1 _29\"></span>Con<span class=\"__1 _4\"></span>sejo <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>Administraci\u00f3n <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>utili<span class=\"__1 _4\"></span>za <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>toma <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>decisio<span class=\"__1 _4\"></span>nes <span class=\"__1 _29\"></span>estrat\u00e9gicas.<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Di<span class=\"__1 _4\"></span>cha <span class=\"__1 _29\"></span>informaci<span class=\"__1 _4\"></span>\u00f3n por segmentos cambi\u00f3<span class=\"__1 _4\"></span> a partir de enero de 2022 como con<span class=\"__1 _4\"></span>secuencia de la re<span class=\"ls19\">def</span>inici\u00f3n de las l\u00edn<span class=\"__1 _4\"></span>eas de negocio en las que trabaja e<span class=\"ls2\">l </span>Grupo en el desarrollo de su plan de viabilidad. Esta <span class=\"__1 _1f\"></span>nue<span class=\"__1 _4\"></span>va <span class=\"__1 _1f\"></span>organizaci\u00f3n <span class=\"__1 _17\"> </span>est\u00e1 <span class=\"__1 _1f\"></span>orientada <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>cinco <span class=\"__1 _17\"> </span>l\u00edneas <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>egocio <span class=\"__1 _1f\"></span>(Energ\u00eda <span class=\"__1 _17\"> </span>Convencional, <span class=\"__1 _1f\"></span>Plantas Industriales, <span class=\"__1 _21\"></span>Servicios<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Especi<span class=\"__1 _4\"></span>alizados, <span class=\"__1 _21\"></span>Energ\u00edas <span class=\"__1 _21\"></span>Renovables <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>Siste<span class=\"__1 _4\"></span>mas <span class=\"__1 _29\"></span>In<span class=\"__1 _4\"></span>teligentes), <span class=\"__1 _21\"></span>potenciando <span class=\"__1 _21\"></span>as\u00ed la <span class=\"__1 _4\"></span>especi<span class=\"__1 _4\"></span>alizaci\u00f3n <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>ori<span class=\"__1 _4\"></span>entaci\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>yectos <span class=\"__1 _4\"></span>tanto <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>negocios <span class=\"__1 _4\"></span>tradicionales <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>m\u00e1s<span class=\"__1 _4c\"> </span>innovadores, <span class=\"__1 _23\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>son <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>energ\u00edas <span class=\"__1 _20\"> </span>renovables, <span class=\"__1 _23\"> </span>almacen<span class=\"__1 _4\"></span>amiento <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>e<span class=\"__1 _4\"></span>nerg\u00edas, <span class=\"__1 _23\"> </span>hi<span class=\"__1 _4\"></span>dr\u00f3geno <span class=\"__1 _23\"> </span>y sistemas inteligentes. Energ\u00eda Convencional Esta <span class=\"__1 _4\"></span>l\u00ednea <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>negocio <span class=\"__1 _4\"></span>ejecuta <span class=\"__1 _4\"></span>proyectos EPC <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>integ<span class=\"__1 _4\"></span>raciones asumiendo <span class=\"__1 _4\"></span>todas <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>fases <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>proceso para <span class=\"__1 _2b\"> </span>plantas <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2d\"> </span>g<span class=\"__1 _4\"></span>eneraci\u00f3n <span class=\"__1 _2d\"> </span>el\u00e9<span class=\"__1 _4\"></span>ctrica, <span class=\"__1 _2d\"> </span>desde<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>centrales <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2b\"> </span>turbina <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>gas, <span class=\"__1 _2d\"> </span>hasta <span class=\"__1 _2b\"> </span>t\u00e9rmicas convencionales, <span class=\"__1 _4\"></span>pasando por <span class=\"__1 _4\"></span>plant<span class=\"__1 _4\"></span>as de <span class=\"__1 _4\"></span>cogeneraci\u00f3n, reno<span class=\"__1 _4\"></span>vables, de <span class=\"__1 _4\"></span>bio<span class=\"__1 _4\"></span>masa o pl<span class=\"__1 _4\"></span>antas d<span class=\"__1 _4\"></span>e wa<span class=\"__1 _7\"></span>ste-<span class=\"__1 _4c\"> </span>to<span class=\"ls0_1\">-energy. <span class=\"__1 _17\"> </span>Adem\u00e1s, <span class=\"__1 _16\"> </span>desarrolla <span class=\"__1 _16\"> </span>proyectos <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>mejora <span class=\"__1 _17\"> </span>medioambiental <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>aumento <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>eficiencia <span class=\"__1 _17\"> </span>de </span>plantas existentes.<span class=\"__1 _4c\"> </span> Plantas Industriales La l\u00ednea de <span class=\"__1 _3\"></span>negocio Pla<span class=\"__1 _3\"></span>ntas Industriales <span class=\"__1 _3\"></span>agrupa Mining and Handling, <span class=\"__1 _3\"></span>Oil and Gas,<span class=\"__1 _3\"></span> Calderer\u00eda Pesada<span class=\"__1 _3\"></span> y proyectos en complejos industriales: \u2022<span class=\"ff2_1\"> <span class=\"__1 _48\"> </span>Mining <span class=\"__1 _21\"></span>and <span class=\"__1 _29\"></span>Handling: <span class=\"__1 _21\"></span>L\u00edder <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>construcci\u00f3n <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>nstalaciones <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>procesamiento <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>mi<span class=\"__1 _4\"></span>nerales </span>y <span class=\"__1 _2e\"> </span>manejo <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _2e\"> </span>graneles, <span class=\"__1 _2e\"> </span>as\u00ed <span class=\"__1 _2e\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>terminales <span class=\"__1 _2e\"> </span>portuari<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>carga <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>descarga. <span class=\"__1 _2e\"> </span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _2e\"> </span>Felguera participa en <span class=\"__1 _3\"></span>todas <span class=\"__1 _3\"></span>las fases <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>proyecto: estudios <span class=\"__1 _3\"></span>de v<span class=\"__1 _3\"></span>iabilidad, dise\u00f1o b\u00e1sico, ingenier\u00eda <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>detalle, compras, construcci\u00f3n, puesta en servicio y operaci\u00f3n y mantenimiento de la instalaci\u00f3n.  \u2022<span class=\"ff2_1\"> <span class=\"__1 _48\"> </span>Oil and Gas: <span class=\"__1 _3\"></span>Ejecuta diferentes <span class=\"__1 _3\"></span>tipos de <span class=\"__1 _3\"></span>instalaciones en <span class=\"__1 _3\"></span>modalidad (EPC<span class=\"__1 _3\"></span>) e <span class=\"__1 _3\"></span>integraci<span class=\"__1 _4\"></span>\u00f3n para </span>el <span class=\"__1 _1f\"></span>sector <span class=\"__1 _17\"> </span>del <span class=\"__1 _1f\"></span>Oil <span class=\"__1 _17\"> </span>and <span class=\"__1 _17\"> </span>Gas. <span class=\"__1 _1f\"></span>Cuenta <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _1f\"></span>alta <span class=\"__1 _1f\"></span>especiali<span class=\"__1 _4\"></span>zaci\u00f3n <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>ingenier\u00eda <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>strucci\u00f3n <span class=\"__1 _1f\"></span>de proyectos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>almacenamiento <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>h<span class=\"__1 _4\"></span>idrocarburos, <span class=\"__1 _17\"> </span>gases <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>icuados <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>otros <span class=\"__1 _16\"> </span>productos <span class=\"__1 _16\"> </span>petroqu\u00edmicos gracias <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>amplia <span class=\"__1 _4\"></span>expe<span class=\"__1 _4\"></span>riencia <span class=\"__1 _4\"></span>adquirida <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>este <span class=\"__1 _4\"></span>campo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>lial <span class=\"__1 _7\"></span>Duro Fel<span class=\"__1 _4\"></span>guera <span class=\"__1 _4\"></span>Energy <span class=\"__1 _4\"></span>Storage S.A.U<span class=\"ls0_1\">. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _48\"> </span>Fabricaci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bienes <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>equipo: <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _29\"></span>con <span class=\"__1 _29\"></span>tall<span class=\"__1 _4\"></span>eres <span class=\"__1 _29\"></span>propios <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>fabricaci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bienes </span>de <span class=\"__1 _3\"></span>equipo, <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>trav\u00e9s<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>filial <span class=\"__1 _3\"></span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _3\"></span>Felguera <span class=\"__1 _21\"></span>Cal<span class=\"__1 _4\"></span>derer\u00eda <span class=\"__1 _21\"></span>Pesada<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>S.A.U. <span class=\"__1 _3\"></span>Especializado <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>fabricaci\u00f3n de <span class=\"__1 _21\"></span>recipientes <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>presi\u00f3n <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>grande<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>dimen<span class=\"__1 _4\"></span>siones <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>espesore<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>mat<span class=\"__1 _4\"></span>eriales <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>al<span class=\"__1 _4\"></span>eaciones <span class=\"__1 _21\"></span>especiales, destinados al sector Oil and Gas, la industria petro<span class=\"__1 _3\"></span>qu\u00edmica y el sector nuclear. El Grupo es referent<span class=\"__1 _3\"></span>e a nivel internacional en esta \u00e1rea. \u2022<span class=\"ff2_1\"> <span class=\"__1 _48\"> </span>Plantas/Sites <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>ndustriales: <span class=\"__1 _7\"></span>EPC/Inte<span class=\"__1 _4\"></span>graci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>proyectos <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>ingenier\u00ed<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>construcci\u00f3n <span class=\"__1 _1f\"></span>de </span>plantas industriales Servicios Especializados Esta <span class=\"__1 _4\"></span>l\u00ednea <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>negocio <span class=\"__1 _4\"></span>ejecuta diferentes <span class=\"__1 _4\"></span>servicios <span class=\"__1 _4\"></span>relacionados <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>montaje, <span class=\"__1 _4\"></span>puesta <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>marcha <span class=\"__1 _4\"></span>y operaci\u00f3n <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>mantenimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>instalaciones <span class=\"__1 _17\"> </span>energ\u00e9ticas <span class=\"__1 _1f\"></span>e <span class=\"__1 _17\"> </span>industriales, <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"></span>importante <span class=\"__1 _1f\"></span>presencia<span class=\"__1 _4c\"> </span>nacional <span class=\"__1 _21\"></span>e <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>nternacional, <span class=\"__1 _29\"></span>caracterizada <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>su <span class=\"__1 _29\"></span>al<span class=\"__1 _4\"></span>to <span class=\"__1 _29\"></span>ni<span class=\"__1 _4\"></span>vel <span class=\"__1 _29\"></span>de <span class=\"__1 _3\"></span>conocimiento <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>experiencia. <span class=\"__1 _21\"></span>Est\u00e1 <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ntegrado por las filiales DF Operaciones y Montajes<span class=\"__1 _4\"></span>, S.A.U. <span class=\"__1 _3\"></span>y DF Mompresa<span class=\"ls18\">, </span>S.A.U.<span class=\"__1 _4\"></span> Energ\u00edas Renovables Esta <span class=\"__1 _3\"></span>l\u00ednea de <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>egocio <span class=\"__1 _3\"></span>se ce<span class=\"__1 _3\"></span>ntra e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el desarr<span class=\"__1 _3\"></span>ollo, integ<span class=\"__1 _3\"></span>raci\u00f3n, constr<span class=\"__1 _3\"></span>ucci\u00f3n, y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>promoci\u00f3n de <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>royectos de <span class=\"__1 _1f\"></span><span class=\"ls0_1\">parques <span class=\"__1 _1f\"></span>fotovoltaicos, <span class=\"__1 _1f\"></span>asegurando <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>respectivos <span class=\"__1 _1f\"></span>contratos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>EPC <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>O<span class=\"__1 _4\"></span>yM. <span class=\"__1 _1f\"></span>De<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>igual <span class=\"__1 _17\"></span>modo <span class=\"__1 _1f\"></span>se<span class=\"__1 _3\"></span> </span>incluir\u00eda la industrial e\u00f3lica on<span class=\"__1 _4\"></span>-shore y el almacenamiento de energ\u00eda e hidr\u00f3gen<span class=\"__1 _3\"></span>o verde.<span class=\"__1 _4\"></span> Sistemas Inteligentes Esta l\u00ednea de <span class=\"__1 _3\"></span>negocio pensada para <span class=\"__1 _3\"></span>ofrecer una mejor <span class=\"__1 _3\"></span>oferta integral de <span class=\"__1 _3\"></span>productos y <span class=\"__1 _3\"></span>servicios en los segmentos <span class=\"__1 _21\"></span>actuales, <span class=\"__1 _21\"></span>adem\u00e1s <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>para <span class=\"__1 _21\"></span>crece<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>negocios <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>promo<span class=\"__1 _4\"></span>ver <span class=\"__1 _29\"></span>nuevos <span class=\"__1 _21\"></span>vectores <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>creci<span class=\"__1 _4\"></span>miento.<span class=\"__1 _4c\"> </span>El Gru<span class=\"__1 _4\"></span>po h<span class=\"__1 _4\"></span>a procedido<span class=\"__1 _4\"></span> a <span class=\"__1 _4\"></span>agrupar <span class=\"__1 _4\"></span>Felguera TI <span class=\"__1 _4\"></span>(con <span class=\"__1 _4\"></span>foco pu<span class=\"__1 _4\"></span>esto en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ciberseguridad y <span class=\"__1 _4\"></span>digitalizaci\u00f3<span class=\"__1 _4\"></span>n) y <span class=\"__1 _3\"></span>Sistemas <span class=\"__1 _3\"></span>Log\u00edsti<span class=\"__1 _4\"></span>cos <span class=\"__1 _3\"></span>(desarrollo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>proyectos <span class=\"__1 _3\"></span>de automatizaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>almacenes <span class=\"__1 _3\"></span>de cargas <span class=\"__1 _21\"></span>pesadas):<span class=\"__1 _4\"></span> Dentro <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>informaci\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>revisa <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Con<span class=\"__1 _4\"></span>sejo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Admini<span class=\"__1 _4\"></span>straci\u00f3n, <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>informa <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _1f\"></span>y pasivos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>seg<span class=\"__1 _4\"></span>mentos <span class=\"__1 _7\"></span>ni <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>inversiones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>nmovilizado, <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>considerar<span class=\"__1 _3\"></span>se <span class=\"__1 _7\"></span>relevante <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _7\"></span>la toma <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>ivel <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>segmento, <span class=\"__1 _7\"></span>evaluando <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _4\"></span>desde <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>punto <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>vista global. A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _7\"></span>y 20<span class=\"__1 _4\"></span>23, <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>informaci\u00f3n <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>segmentos <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>s<span class=\"__1 _3\"></span>uministra <span class=\"__1 _7\"></span>al <span class=\"__1 _4\"></span>Consejo <span class=\"__1 _4\"></span>de Administraci\u00f3n para los segmentos de los que se presenta informaci\u00f3n financiera es la siguiente:<span class=\"__1 _4c\"> </span>A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2024, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>informaci\u00f3n por <span class=\"__1 _3\"></span>segmentos <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>suministra <span class=\"__1 _3\"></span>al Consejo <span class=\"__1 _21\"></span>de Administraci\u00f3n <span class=\"__1 _3\"></span>para <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _3\"></span>segmentos de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>presenta <span class=\"__1 _3\"></span>infor<span class=\"__1 _4\"></span>maci\u00f3n financiera es la siguiente: Miles de euros Energ\u00eda Convencional Plantas Industriales Servicios Especializados Energ\u00edas Renovables Sistemas Inteligentes Otros Operaciones intergrupo Totales Ingresos ordinarios de clientes externos (Nota 21) 96.256 90.803 87.221 3.843 7.149 743<span class=\"ls0_1\"> </span>- 286.015 Ingresos ordinarios entre segmentos 145<span class=\"ls0_1\"> </span>744<span class=\"ls0_1\"> </span>7.911 18<span class=\"ls0_1\"> </span>1.100 8.599<span class=\"ls0_1\"> </span>(18.517) - Total ingresos ordinarios 96.401 91.547 95.132 3.861 8.249 9.342 (18.517) 286.015 P\u00e9rdidas, deterioro y variaci\u00f3n de provisiones por operaciones comerciales (Nota 20) (15.940) (2.191) (6.670) (611) - 567<span class=\"ls0_1\"> </span>- (24.845) Ingresos por intereses  (Nota 25) 102<span class=\"ls0_1\"> </span>747<span class=\"ls0_1\"> </span>2.944 - - (2.347) - 1.446 Gastos por intereses  (Nota 25) - (<span class=\"lsa\">201</span>) (<span class=\"lsa\">199</span>) - (30) (11.170) - (11.600) Variaci\u00f3n del valor razonable de instrumentos financieros (Nota <span class=\"lsa\">25</span>) - - - - - 3.256 - 3.256 EBITDA Grupo (34.964) (5.422) (15.907) (10.289) 132<span class=\"ls0_1\"> </span>(21.672) - (88.122) Resultado antes de impuestos (34.884) (6.266) (13.298) (10.289) 79<span class=\"ls0_1\"> </span>(33.505) - (98.163) La informaci\u00f3n por segmentos a 31 de diciembre de 2023 es la siguiente: Miles de euros Energ\u00eda Convencional Plantas Industriales Servicios Especializados Energ\u00edas Renovables Sistemas Inteligentes Otros Operaciones intergrupo Totales Ingresos ordinarios de clientes externos (Nota 21)(*) 52.552 73.787 140.485 4.505 7.840 752<span class=\"ls0_1\"> </span>- 279.921 Ingresos ordinarios entre segmentos 358<span class=\"ls0_1\"> </span>827<span class=\"ls0_1\"> </span>1.519 12<span class=\"ls0_1\"> </span>852<span class=\"ls0_1\"> </span>8.909 (12.477) - Total ingresos ordinarios (*) 52.910 74.614 142.004 4.517 8.692 9.661 (12.477) 279.921 P\u00e9rdidas, deterioro y variaci\u00f3n de provisiones por operaciones comerciales Nota (20) (*) (32.890) 1.306 416<span class=\"ls0_1\"> </span>- - 1.240 - (29.928) Ingresos por intereses  (Nota 25) 9 660<span class=\"ls0_1\"> </span>2.724 - - (1.239) - 2.154 Gastos por intereses  (Nota 25) (3) (66) (148) - - (6.300) - (6.517) Variaci\u00f3n del valor razonable de instrumentos financieros (Nota <span class=\"lsa\">25</span>) - - - - - (28) - (28) EBITDA Grupo (*) (22.746) 1.492 (26.271) (639) 834<span class=\"ls0_1\"> </span>(16.729) - (64.059) Resultado antes de impuestos (*) (22.768) (71) (23.818) (639) 822<span class=\"ls0_1\"> </span>(25.536) - (72.010) (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>Los <span class=\"__1 _4\"></span>importes <span class=\"__1 _4\"></span>incluidos <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>\u201cOtros\u201d <span class=\"__1 _4\"></span>corresponden <span class=\"__1 _4\"></span>a<span class=\"__1 _4\"></span><span class=\"ff2_1\"> <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>ingresos <span class=\"__1 _4\"></span>y/o <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>las </span>empresas no asignadas a ning\u00fan \u00e1rea de actividad, principalmente l<span class=\"__1 _4\"></span>as actividades corporativas. En \u201c<span class=\"ff2_1\">Operaciones i<span class=\"__1 _4\"></span>ntergrupo</span>\u201d se detallan<span class=\"__1 _4\"></span> las eliminaciones y aju<span class=\"__1 _4\"></span>stes entre segmentos.<span class=\"ff2_1\"> <span class=\"__1 _4\"></span>Los traspasos </span>o <span class=\"__1 _7\"></span>t<span class=\"__1 _4\"></span>ransacciones <span class=\"__1 _7\"></span>entre <span class=\"__1 _1f\"></span>segmentos <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>firman <span class=\"__1 _1f\"></span>bajo <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>t\u00e9rminos <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>condiciones <span class=\"__1 _1f\"></span>comerciales <span class=\"__1 _7\"></span>normales que tambi\u00e9n deber\u00edan estar disponibles para terceros <span class=\"__1 _3\"></span>no vinculados.<span class=\"__1 _4\"></span> La conciliaci\u00f3n del EB<span class=\"__1 _3\"></span>ITDA Grupo con la cuenta <span class=\"__1 _3\"></span>de p\u00e9rdidas y<span class=\"__1 _3\"></span> ganancias consolidada es <span class=\"__1 _3\"></span>la siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Resultado de explotaci\u00f3n (95.552) (65.845) Amortizaci\u00f3n del inmovilizado (Notas 6,7 y 8) 3.143 4.518 Deterioro y resultados por enajenaciones de inmovilizado  - (<span class=\"lsa\">958</span>) Diferencias de cambio (Nota 25) (<span class=\"lsa\">**)</span> 4.287 (1.774) EBITDA Grupo (88.122) (64.059) (*) Cifras reexpresada<span class=\"__1 _4\"></span>s (*<span class=\"ls0_1\">*) El Grupo<span class=\"__1 _4\"></span> incluye las diferenci<span class=\"__1 _4\"></span>as de cambio en el c\u00e1lculo<span class=\"__1 _4\"></span> de EBITDA, al corresponder \u00ednte<span class=\"__1 _4\"></span>gramente a impa<span class=\"__1 _4\"></span>ctos cambiarios de<span class=\"__1 _4\"></span> </span>las operaciones<span class=\"__1 _4\"></span> de explotaci\u00f3n.<span class=\"__1 _4\"></span> En l<span class=\"__1 _4\"></span>a actuali<span class=\"__1 _4\"></span>dad el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>opera <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el \u00e1mbi<span class=\"__1 _4\"></span>to internacional. El<span class=\"__1 _4\"></span> cuadro<span class=\"__1 _4\"></span> siguiente <span class=\"__1 _4\"></span>muestra <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desglose de los ingresos <span class=\"__1 _3\"></span>de las actividades ord<span class=\"__1 _3\"></span>inarias por \u00e1rea geogr\u00e1fica <span class=\"__1 _3\"></span>al cierre del eje<span class=\"__1 _3\"></span>rcicio, tal y <span class=\"__1 _3\"></span>como se presentan al Consejo de Administraci\u00f3n: Miles de euros \u00c1rea Geogr\u00e1fica 202<span class=\"ls0_1\">4 </span>% 202<span class=\"ls0_1\">3(*) </span>%    <span class=\"ls0_1\">- Espa\u00f1a </span>83.566 29,22% 44.821 16,01%    <span class=\"ls0_1\">- Latam </span>33.168 11,60% 9.710 3,47%    <span class=\"ls0_1\">- Europa </span>122.257 42,74% 168.645 60,25%    <span class=\"ls0_1\">- \u00c1frica y Oriente Medio </span>46.374 16,21% 51.820 18,51%    <span class=\"ls0_1\">- Asia Pac\u00edfico </span>1.164 0,41<span class=\"ls0_1\">% </span>872<span class=\"ls0_1\"> </span>0,31%    <span class=\"ls0_1\">- Otros </span>(<span class=\"lsa\">514</span>) (0,18%) 4.053 1,45% Total 286.015 100%<span class=\"ls0_1\"> </span>279.921 100%<span class=\"ls0_1\"> </span>(*) Cifras reexpresada<span class=\"__1 _4\"></span>s A <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _17\"></span>las <span class=\"__1 _1f\"></span>ventas <span class=\"__1 _1f\"></span>registradas <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>diferentes <span class=\"__1 _1f\"></span>segmentos <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>clientes <span class=\"__1 _1f\"></span>que individualmente considerados representan m\u00e1s de un 10% de los in<span class=\"__1 _4\"></span>gresos ordinarios del <span class=\"__1 _4\"></span>Grupo han ascendido a <span class=\"__1 _4\"></span>50,1 millones de euros en <span class=\"__1 _4\"></span>Irlanda <span class=\"ls11\">y </span>33,9 mil<span class=\"__1 _4\"></span>lones de euros en Ruman\u00eda<span class=\"__1 _4\"></span>, ambos para el segmento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Energ\u00eda <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>30,1 <span class=\"__1 _21\"></span>millones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>Marruecos <span class=\"__1 _21\"></span>para <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>segmento <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>Plan<span class=\"__1 _4\"></span>tas <span class=\"__1 _29\"></span>In<span class=\"__1 _4\"></span>dustriales (a <span class=\"ls0_1\">31 de diciembre de <span class=\"__1 _3\"></span>2023 las ventas han ascendido a 96,4 mi<span class=\"__1 _3\"></span>llones de euros <span class=\"__1 _3\"></span>en Pa\u00edses Bajos para </span>el <span class=\"__1 _4\"></span>segmento <span class=\"__1 _4\"></span>de Servicio<span class=\"__1 _4\"></span>s Especializados<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span><span class=\"ls11\">y <span class=\"__1 _4\"></span></span>29,6 mil<span class=\"__1 _4\"></span>lones d<span class=\"__1 _4\"></span>e eu<span class=\"__1 _4\"></span>ros en <span class=\"__1 _4\"></span>Ruman\u00eda <span class=\"__1 _4\"></span>para el<span class=\"__1 _4\"></span> segmen<span class=\"__1 _4\"></span>to de Energ\u00eda).   Los <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _4\"></span>fijos <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>rrientes <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>utilizados <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>mane<span class=\"__1 _4\"></span>ra <span class=\"__1 _4\"></span>compartida <span class=\"__1 _4\"></span>entre <span class=\"__1 _4\"></span>l<span class=\"__1 _7\"></span>os <span class=\"__1 _4\"></span>segmentos existentes<span class=\"ls18\">, <span class=\"__1 _16\"> </span></span>haci<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"> </span>compleja <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>di<span class=\"__1 _4\"></span>stinci\u00f3n <span class=\"__1 _17\"> </span>para <span class=\"__1 _16\"> </span>c<span class=\"__1 _4\"></span>ada <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>no <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>ellos. <span class=\"__1 _2e\"> </span>No <span class=\"__1 _16\"> </span>obstan<span class=\"__1 _4\"></span>te, <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>impo<span class=\"__1 _4\"></span>rtante destacar <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>entre <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>bienes <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _7\"></span>signi<span class=\"__1 _4\"></span>ficativos <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>see <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>sociedad <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>encuentran <span class=\"__1 _17\"> </span>las <span class=\"__1 _1f\"></span>oficinas principales de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>sociedad dominante <span class=\"__1 _3\"></span>descritas en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>Nota <span class=\"__1 _3\"></span>1 y <span class=\"__1 _21\"></span>4 y <span class=\"ff8 ls39\">\u201cE</span><span class=\"ls3a\">l <span class=\"__1 _3\"></span><span class=\"ff8 ls0_1\">Taller\u00f3n\u201d, el <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>al <span class=\"__1 _3\"></span>pertenece a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a </span></span>sociedad Duro Felguera Calderer\u00eda Pesada (ver Nota 6). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "El Consejo de <span class=\"__1 _3\"></span>Administraci\u00f3n es la <span class=\"__1 _3\"></span>m\u00e1xima instancia de toma <span class=\"__1 _3\"></span>de decisiones operativas<span class=\"__1 _4\"></span>. La <span class=\"__1 _3\"></span>Direcci\u00f3n ha v<span class=\"__1 _3\"></span>enido estableciendo <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>segmentos operativos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>fun<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _3\"></span>de la <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nformaci\u00f3n <span class=\"__1 _3\"></span>financiera <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>revisa el <span class=\"__1 _29\"></span>Con<span class=\"__1 _4\"></span>sejo <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>Administraci\u00f3n <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>utili<span class=\"__1 _4\"></span>za <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>toma <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>decisio<span class=\"__1 _4\"></span>nes <span class=\"__1 _29\"></span>estrat\u00e9gicas.<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Di<span class=\"__1 _4\"></span>cha <span class=\"__1 _29\"></span>informaci<span class=\"__1 _4\"></span>\u00f3n por segmentos cambi\u00f3<span class=\"__1 _4\"></span> a partir de enero de 2022 como con<span class=\"__1 _4\"></span>secuencia de la re<span class=\"ls19\">def</span>inici\u00f3n de las l\u00edn<span class=\"__1 _4\"></span>eas de negocio en las que trabaja e<span class=\"ls2\">l </span>Grupo en el desarrollo de su plan de viabilidad. Esta <span class=\"__1 _1f\"></span>nue<span class=\"__1 _4\"></span>va <span class=\"__1 _1f\"></span>organizaci\u00f3n <span class=\"__1 _17\"> </span>est\u00e1 <span class=\"__1 _1f\"></span>orientada <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>cinco <span class=\"__1 _17\"> </span>l\u00edneas <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>egocio <span class=\"__1 _1f\"></span>(Energ\u00eda <span class=\"__1 _17\"> </span>Convencional, <span class=\"__1 _1f\"></span>Plantas Industriales, <span class=\"__1 _21\"></span>Servicios<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Especi<span class=\"__1 _4\"></span>alizados, <span class=\"__1 _21\"></span>Energ\u00edas <span class=\"__1 _21\"></span>Renovables <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>Siste<span class=\"__1 _4\"></span>mas <span class=\"__1 _29\"></span>In<span class=\"__1 _4\"></span>teligentes), <span class=\"__1 _21\"></span>potenciando <span class=\"__1 _21\"></span>as\u00ed la <span class=\"__1 _4\"></span>especi<span class=\"__1 _4\"></span>alizaci\u00f3n <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>ori<span class=\"__1 _4\"></span>entaci\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>yectos <span class=\"__1 _4\"></span>tanto <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>negocios <span class=\"__1 _4\"></span>tradicionales <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>m\u00e1s<span class=\"__1 _4c\"> </span>innovadores, <span class=\"__1 _23\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>son <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>energ\u00edas <span class=\"__1 _20\"> </span>renovables, <span class=\"__1 _23\"> </span>almacen<span class=\"__1 _4\"></span>amiento <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>e<span class=\"__1 _4\"></span>nerg\u00edas, <span class=\"__1 _23\"> </span>hi<span class=\"__1 _4\"></span>dr\u00f3geno <span class=\"__1 _23\"> </span>y sistemas inteligentes. Energ\u00eda Convencional Esta <span class=\"__1 _4\"></span>l\u00ednea <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>negocio <span class=\"__1 _4\"></span>ejecuta <span class=\"__1 _4\"></span>proyectos EPC <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>integ<span class=\"__1 _4\"></span>raciones asumiendo <span class=\"__1 _4\"></span>todas <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>fases <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>proceso para <span class=\"__1 _2b\"> </span>plantas <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2d\"> </span>g<span class=\"__1 _4\"></span>eneraci\u00f3n <span class=\"__1 _2d\"> </span>el\u00e9<span class=\"__1 _4\"></span>ctrica, <span class=\"__1 _2d\"> </span>desde<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>centrales <span class=\"__1 _2d\"> </span>con <span class=\"__1 _2b\"> </span>turbina <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>gas, <span class=\"__1 _2d\"> </span>hasta <span class=\"__1 _2b\"> </span>t\u00e9rmicas convencionales, <span class=\"__1 _4\"></span>pasando por <span class=\"__1 _4\"></span>plant<span class=\"__1 _4\"></span>as de <span class=\"__1 _4\"></span>cogeneraci\u00f3n, reno<span class=\"__1 _4\"></span>vables, de <span class=\"__1 _4\"></span>bio<span class=\"__1 _4\"></span>masa o pl<span class=\"__1 _4\"></span>antas d<span class=\"__1 _4\"></span>e wa<span class=\"__1 _7\"></span>ste-<span class=\"__1 _4c\"> </span>to<span class=\"ls0_1\">-energy. <span class=\"__1 _17\"> </span>Adem\u00e1s, <span class=\"__1 _16\"> </span>desarrolla <span class=\"__1 _16\"> </span>proyectos <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>mejora <span class=\"__1 _17\"> </span>medioambiental <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>aumento <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>eficiencia <span class=\"__1 _17\"> </span>de </span>plantas existentes.<span class=\"__1 _4c\"> </span>Plantas Industriales La l\u00ednea de <span class=\"__1 _3\"></span>negocio Pla<span class=\"__1 _3\"></span>ntas Industriales <span class=\"__1 _3\"></span>agrupa Mining and Handling, <span class=\"__1 _3\"></span>Oil and Gas,<span class=\"__1 _3\"></span> Calderer\u00eda Pesada<span class=\"__1 _3\"></span> y proyectos en complejos industriales: \u2022<span class=\"ff2_1\"> <span class=\"__1 _48\"> </span>Mining <span class=\"__1 _21\"></span>and <span class=\"__1 _29\"></span>Handling: <span class=\"__1 _21\"></span>L\u00edder <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>construcci\u00f3n <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>nstalaciones <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>procesamiento <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>mi<span class=\"__1 _4\"></span>nerales </span>y <span class=\"__1 _2e\"> </span>manejo <span class=\"__1 _2e\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _2e\"> </span>graneles, <span class=\"__1 _2e\"> </span>as\u00ed <span class=\"__1 _2e\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>terminales <span class=\"__1 _2e\"> </span>portuari<span class=\"__1 _4\"></span>as <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>carga <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>descarga. <span class=\"__1 _2e\"> </span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _2e\"> </span>Felguera participa en <span class=\"__1 _3\"></span>todas <span class=\"__1 _3\"></span>las fases <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>proyecto: estudios <span class=\"__1 _3\"></span>de v<span class=\"__1 _3\"></span>iabilidad, dise\u00f1o b\u00e1sico, ingenier\u00eda <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>detalle, compras, construcci\u00f3n, puesta en servicio y operaci\u00f3n y mantenimiento de la instalaci\u00f3n.  \u2022<span class=\"ff2_1\"> <span class=\"__1 _48\"> </span>Oil and Gas: <span class=\"__1 _3\"></span>Ejecuta diferentes <span class=\"__1 _3\"></span>tipos de <span class=\"__1 _3\"></span>instalaciones en <span class=\"__1 _3\"></span>modalidad (EPC<span class=\"__1 _3\"></span>) e <span class=\"__1 _3\"></span>integraci<span class=\"__1 _4\"></span>\u00f3n para </span>el <span class=\"__1 _1f\"></span>sector <span class=\"__1 _17\"> </span>del <span class=\"__1 _1f\"></span>Oil <span class=\"__1 _17\"> </span>and <span class=\"__1 _17\"> </span>Gas. <span class=\"__1 _1f\"></span>Cuenta <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _1f\"></span>alta <span class=\"__1 _1f\"></span>especiali<span class=\"__1 _4\"></span>zaci\u00f3n <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>ingenier\u00eda <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span>strucci\u00f3n <span class=\"__1 _1f\"></span>de proyectos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>almacenamiento <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>h<span class=\"__1 _4\"></span>idrocarburos, <span class=\"__1 _17\"> </span>gases <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>icuados <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>otros <span class=\"__1 _16\"> </span>productos <span class=\"__1 _16\"> </span>petroqu\u00edmicos gracias <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>amplia <span class=\"__1 _4\"></span>expe<span class=\"__1 _4\"></span>riencia <span class=\"__1 _4\"></span>adquirida <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>este <span class=\"__1 _4\"></span>campo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>lial <span class=\"__1 _7\"></span>Duro Fel<span class=\"__1 _4\"></span>guera <span class=\"__1 _4\"></span>Energy <span class=\"__1 _4\"></span>Storage S.A.U<span class=\"ls0_1\">. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _48\"> </span>Fabricaci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bienes <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>equipo: <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _29\"></span>con <span class=\"__1 _29\"></span>tall<span class=\"__1 _4\"></span>eres <span class=\"__1 _29\"></span>propios <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>fabricaci\u00f3n <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>bienes </span>de <span class=\"__1 _3\"></span>equipo, <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>trav\u00e9s<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>filial <span class=\"__1 _3\"></span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _3\"></span>Felguera <span class=\"__1 _21\"></span>Cal<span class=\"__1 _4\"></span>derer\u00eda <span class=\"__1 _21\"></span>Pesada<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>S.A.U. <span class=\"__1 _3\"></span>Especializado <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>fabricaci\u00f3n de <span class=\"__1 _21\"></span>recipientes <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>presi\u00f3n <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>grande<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>dimen<span class=\"__1 _4\"></span>siones <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>espesore<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>mat<span class=\"__1 _4\"></span>eriales <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>al<span class=\"__1 _4\"></span>eaciones <span class=\"__1 _21\"></span>especiales, destinados al sector Oil and Gas, la industria petro<span class=\"__1 _3\"></span>qu\u00edmica y el sector nuclear. El Grupo es referent<span class=\"__1 _3\"></span>e a nivel internacional en esta \u00e1rea. \u2022<span class=\"ff2_1\"> <span class=\"__1 _48\"> </span>Plantas/Sites <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>ndustriales: <span class=\"__1 _7\"></span>EPC/Inte<span class=\"__1 _4\"></span>graci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>proyectos <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>ingenier\u00ed<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>construcci\u00f3n <span class=\"__1 _1f\"></span>de </span>plantas industriales Servicios Especializados Esta <span class=\"__1 _4\"></span>l\u00ednea <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>negocio <span class=\"__1 _4\"></span>ejecuta diferentes <span class=\"__1 _4\"></span>servicios <span class=\"__1 _4\"></span>relacionados <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>montaje, <span class=\"__1 _4\"></span>puesta <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>marcha <span class=\"__1 _4\"></span>y operaci\u00f3n <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>mantenimiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>instalaciones <span class=\"__1 _17\"> </span>energ\u00e9ticas <span class=\"__1 _1f\"></span>e <span class=\"__1 _17\"> </span>industriales, <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"></span>importante <span class=\"__1 _1f\"></span>presencia<span class=\"__1 _4c\"> </span>nacional <span class=\"__1 _21\"></span>e <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>nternacional, <span class=\"__1 _29\"></span>caracterizada <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>su <span class=\"__1 _29\"></span>al<span class=\"__1 _4\"></span>to <span class=\"__1 _29\"></span>ni<span class=\"__1 _4\"></span>vel <span class=\"__1 _29\"></span>de <span class=\"__1 _3\"></span>conocimiento <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>experiencia. <span class=\"__1 _21\"></span>Est\u00e1 <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ntegrado por las filiales DF Operaciones y Montajes<span class=\"__1 _4\"></span>, S.A.U. <span class=\"__1 _3\"></span>y DF Mompresa<span class=\"ls18\">, </span>S.A.U.<span class=\"__1 _4\"></span> Energ\u00edas Renovables Esta <span class=\"__1 _3\"></span>l\u00ednea de <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>egocio <span class=\"__1 _3\"></span>se ce<span class=\"__1 _3\"></span>ntra e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el desarr<span class=\"__1 _3\"></span>ollo, integ<span class=\"__1 _3\"></span>raci\u00f3n, constr<span class=\"__1 _3\"></span>ucci\u00f3n, y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>promoci\u00f3n de <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>royectos de <span class=\"__1 _1f\"></span><span class=\"ls0_1\">parques <span class=\"__1 _1f\"></span>fotovoltaicos, <span class=\"__1 _1f\"></span>asegurando <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>respectivos <span class=\"__1 _1f\"></span>contratos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>EPC <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>O<span class=\"__1 _4\"></span>yM. <span class=\"__1 _1f\"></span>De<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>igual <span class=\"__1 _17\"></span>modo <span class=\"__1 _1f\"></span>se<span class=\"__1 _3\"></span> </span>incluir\u00eda la industrial e\u00f3lica on<span class=\"__1 _4\"></span>-shore y el almacenamiento de energ\u00eda e hidr\u00f3gen<span class=\"__1 _3\"></span>o verde.<span class=\"__1 _4\"></span> Sistemas Inteligentes Esta l\u00ednea de <span class=\"__1 _3\"></span>negocio pensada para <span class=\"__1 _3\"></span>ofrecer una mejor <span class=\"__1 _3\"></span>oferta integral de <span class=\"__1 _3\"></span>productos y <span class=\"__1 _3\"></span>servicios en los segmentos <span class=\"__1 _21\"></span>actuales, <span class=\"__1 _21\"></span>adem\u00e1s <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>para <span class=\"__1 _21\"></span>crece<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>negocios <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>promo<span class=\"__1 _4\"></span>ver <span class=\"__1 _29\"></span>nuevos <span class=\"__1 _21\"></span>vectores <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>creci<span class=\"__1 _4\"></span>miento.<span class=\"__1 _4c\"> </span><div class=\"c_1 w2_1 h0_1 gs113\"><div class=\"t_1 m0_1 x2_1 h7_1 y3db ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El Gru<span class=\"__1 _4\"></span>po h<span class=\"__1 _4\"></span>a procedido<span class=\"__1 _4\"></span> a <span class=\"__1 _4\"></span>agrupar <span class=\"__1 _4\"></span>Felguera TI <span class=\"__1 _4\"></span>(con <span class=\"__1 _4\"></span>foco pu<span class=\"__1 _4\"></span>esto en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ciberseguridad y <span class=\"__1 _4\"></span>digitalizaci\u00f3<span class=\"__1 _4\"></span>n) </div><div class=\"t_1 m0_1 x2_1 h7_1 y3dc ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _3\"></span>Sistemas <span class=\"__1 _3\"></span>Log\u00edsti<span class=\"__1 _4\"></span>cos <span class=\"__1 _3\"></span>(desarrollo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>proyectos <span class=\"__1 _3\"></span>de automatizaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>almacenes <span class=\"__1 _3\"></span>de cargas <span class=\"__1 _21\"></span>pesadas):<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y3dd ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y3de ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dentro <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>informaci\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>revisa <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Con<span class=\"__1 _4\"></span>sejo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Admini<span class=\"__1 _4\"></span>straci\u00f3n, <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>informa <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>activos <span class=\"__1 _1f\"></span>y </div><div class=\"t_1 m0_1 x2_1 h7_1 y3df ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">pasivos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>seg<span class=\"__1 _4\"></span>mentos <span class=\"__1 _7\"></span>ni <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>inversiones <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>nmovilizado, <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>considerar<span class=\"__1 _3\"></span>se <span class=\"__1 _7\"></span>relevante <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _7\"></span>la </div><div class=\"t_1 m0_1 x2_1 h7_1 y3e0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">toma <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>decisiones <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>ivel <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>segmento, <span class=\"__1 _7\"></span>evaluando <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>activo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>pasi<span class=\"__1 _4\"></span>vos <span class=\"__1 _4\"></span>desde <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>punto <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>vista </div><div class=\"t_1 m0_1 x2_1 h7_1 y3e1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global. </div><div class=\"t_1 m0_1 x2_1 h7_1 yba ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yf_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _7\"></span>y 20<span class=\"__1 _4\"></span>23, <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>informaci\u00f3n <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>segmentos <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>s<span class=\"__1 _3\"></span>uministra <span class=\"__1 _7\"></span>al <span class=\"__1 _4\"></span>Consejo <span class=\"__1 _4\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y3e3 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Administraci\u00f3n para los segmentos de los que se presenta informaci\u00f3n financiera es la siguiente:<span class=\"__1 _4c\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOperatingSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>2024, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>informaci\u00f3n por <span class=\"__1 _3\"></span>segmentos <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>suministra <span class=\"__1 _3\"></span>al Consejo <span class=\"__1 _21\"></span>de Administraci\u00f3n <span class=\"__1 _3\"></span>para <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _3\"></span>segmentos de <span class=\"__1 _21\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>presenta <span class=\"__1 _3\"></span>infor<span class=\"__1 _4\"></span>maci\u00f3n financiera es la siguiente: Miles de euros Energ\u00eda Convencional Plantas Industriales Servicios Especializados Energ\u00edas Renovables Sistemas Inteligentes Otros Operaciones intergrupo Totales Ingresos ordinarios de clientes externos (Nota 21) 96.256 90.803 87.221 3.843 7.149 743<span class=\"ls0_1\"> </span>- 286.015 Ingresos ordinarios entre segmentos 145<span class=\"ls0_1\"> </span>744<span class=\"ls0_1\"> </span>7.911 18<span class=\"ls0_1\"> </span>1.100 8.599<span class=\"ls0_1\"> </span>(18.517) - Total ingresos ordinarios 96.401 91.547 95.132 3.861 8.249 9.342 (18.517) 286.015 P\u00e9rdidas, deterioro y variaci\u00f3n de provisiones por operaciones comerciales (Nota 20) (15.940) (2.191) (6.670) (611) - 567<span class=\"ls0_1\"> </span>- (24.845) Ingresos por intereses  (Nota 25) 102<span class=\"ls0_1\"> </span>747<span class=\"ls0_1\"> </span>2.944 - - (2.347) - 1.446 Gastos por intereses  (Nota 25) - (<span class=\"lsa\">201</span>) (<span class=\"lsa\">199</span>) - (30) (11.170) - (11.600) Variaci\u00f3n del valor razonable de instrumentos financieros (Nota <span class=\"lsa\">25</span>) - - - - - 3.256 - 3.256 EBITDA Grupo (34.964) (5.422) (15.907) (10.289) 132<span class=\"ls0_1\"> </span>(21.672) - (88.122) Resultado antes de impuestos (34.884) (6.266) (13.298) (10.289) 79<span class=\"ls0_1\"> </span>(33.505) - (98.163) <div class=\"c_1 w24 h2b gs115\"><div class=\"t_1 m0_1 x2d h7_1 y774 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">La informaci\u00f3n por segmentos a 31 de diciembre de 2023 es la siguiente: </div><div class=\"t_1 m0_1 x2d h7_1 y775 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wa0 h9_1 gs116\"><div class=\"t_1 m0_1 xd6 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w7c h91 gs117\"><div class=\"t_1 m0_1 x9 h5_1 y2d9 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Energ\u00eda </div><div class=\"t_1 m0_1 x1a h5_1 y31 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Convencional </div></div><div class=\"c_1 w49 h91 gs118\"><div class=\"t_1 m0_1 x21 h5_1 y2d9 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Plantas </div><div class=\"t_1 m0_1 x5c h5_1 y31 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Industriales </div></div><div class=\"c_1 wa1 h91 gs119\"><div class=\"t_1 m0_1 x67 h5_1 y777 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 xd h5_1 y2d9 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios </div><div class=\"t_1 m0_1 x5c h5_1 y31 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Especializados </div><div class=\"t_1 m0_1 x67 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wa2 h91 gs11a\"><div class=\"t_1 m0_1 xc2 h5_1 y2d9 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Energ\u00edas </div><div class=\"t_1 m0_1 x45 h5_1 y31 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Renovables </div></div><div class=\"c_1 w31 h91 gs11b\"><div class=\"t_1 m0_1 x25 h5_1 y2d9 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sistemas </div><div class=\"t_1 m0_1 x1a h5_1 y31 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inteligentes </div></div><div class=\"c_1 wa3 h91 gs11c\"><div class=\"t_1 m0_1 x40 h5_1 y352 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros </div></div><div class=\"c_1 w20 h91 gs11d\"><div class=\"t_1 m0_1 x1a h5_1 y2d9 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Operaciones </div><div class=\"t_1 m0_1 xa h5_1 y31 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intergrupo </div></div><div class=\"c_1 wa4 h91 gs11e\"><div class=\"t_1 m0_1 x25 h5_1 y352 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Totales </div></div><div class=\"c_1 w44 h29 gs11f\"><div class=\"t_1 m0_1 x7 h7_1 y13f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos ordinarios de </div><div class=\"t_1 m0_1 x7 h7_1 y31 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">clientes externos (Nota </div><div class=\"t_1 m0_1 x7 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21)(*) </div></div><div class=\"c_1 w7c h29 gs120\"><div class=\"t_1 m0_1 x4a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.552 </div></div><div class=\"c_1 w49 h29 gs121\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">73.787 </div></div><div class=\"c_1 wa1 h29 gs122\"><div class=\"t_1 m0_1 x28 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">140.485 </div></div><div class=\"c_1 wa2 h29 gs123\"><div class=\"t_1 m0_1 x4a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.505 </div></div><div class=\"c_1 w31 h29 gs124\"><div class=\"t_1 m0_1 x4a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.840 </div></div><div class=\"c_1 wa3 h29 gs125\"><div class=\"t_1 m0_1 x65 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">752<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w20 h29 gs126\"><div class=\"t_1 m0_1 x64 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h29 gs127\"><div class=\"t_1 m0_1 x49 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">279.921 </div></div><div class=\"c_1 w44 h28 gs128\"><div class=\"t_1 m0_1 x7 h7_1 y31 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos ordinarios entre </div><div class=\"t_1 m0_1 x7 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">segmentos </div></div><div class=\"c_1 w7c h28 gs129\"><div class=\"t_1 m0_1 x5a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">358<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w49 h28 gs12a\"><div class=\"t_1 m0_1 x26 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">827<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa1 h28 gs12b\"><div class=\"t_1 m0_1 x70 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.519 </div></div><div class=\"c_1 wa2 h28 gs12c\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">12<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w31 h28 gs12d\"><div class=\"t_1 m0_1 x4e h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">852<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa3 h28 gs12e\"><div class=\"t_1 m0_1 x46 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.909 </div></div><div class=\"c_1 w20 h28 gs12f\"><div class=\"t_1 m0_1 x46 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(12.477) </div></div><div class=\"c_1 wa4 h28 gs130\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w44 h5e gs131\"><div class=\"t_1 m0_1 x7 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total ingresos ordinarios (*) </div></div><div class=\"c_1 w7c h5e gs132\"><div class=\"t_1 m0_1 x4a h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.910 </div></div><div class=\"c_1 w49 h5e gs133\"><div class=\"t_1 m0_1 x34 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">74.614 </div></div><div class=\"c_1 wa1 h5e gs134\"><div class=\"t_1 m0_1 x28 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">142.004 </div></div><div class=\"c_1 wa2 h5e gs135\"><div class=\"t_1 m0_1 x4a h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.517 </div></div><div class=\"c_1 w31 h5e gs136\"><div class=\"t_1 m0_1 x4a h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.692 </div></div><div class=\"c_1 wa3 h5e gs137\"><div class=\"t_1 m0_1 x46 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.661 </div></div><div class=\"c_1 w20 h5e gs138\"><div class=\"t_1 m0_1 x46 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(12.477) </div></div><div class=\"c_1 wa4 h5e gs139\"><div class=\"t_1 m0_1 x49 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">279.921 </div></div><div class=\"c_1 w44 h91 gs13a\"><div class=\"t_1 m0_1 x7 h7_1 y77c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas, deterioro y </div><div class=\"t_1 m0_1 x7 h7_1 y2df ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">variaci\u00f3n de provisiones por </div><div class=\"t_1 m0_1 x7 h7_1 y31 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">operaciones comerciales </div><div class=\"t_1 m0_1 x7 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nota (20) (*) </div></div><div class=\"c_1 w7c h91 gs13b\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(32.890) </div></div><div class=\"c_1 w49 h91 gs13c\"><div class=\"t_1 m0_1 x66 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.306 </div></div><div class=\"c_1 wa1 h91 gs13d\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">416<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa2 h91 gs13e\"><div class=\"t_1 m0_1 xb2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w31 h91 gs13f\"><div class=\"t_1 m0_1 xb2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h91 gs140\"><div class=\"t_1 m0_1 x46 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.240 </div></div><div class=\"c_1 w20 h91 gs141\"><div class=\"t_1 m0_1 x64 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h91 gs142\"><div class=\"t_1 m0_1 xc2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(29.928) </div></div><div class=\"c_1 w44 h5e gs143\"><div class=\"t_1 m0_1 x7 h7_1 y2b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos por intereses  </div><div class=\"t_1 m0_1 x7 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Nota 25) </div></div><div class=\"c_1 w7c h5e gs144\"><div class=\"t_1 m0_1 x2c h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9 </div></div><div class=\"c_1 w49 h5e gs145\"><div class=\"t_1 m0_1 x26 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">660<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa1 h5e gs146\"><div class=\"t_1 m0_1 x70 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.724 </div></div><div class=\"c_1 wa2 h5e gs147\"><div class=\"t_1 m0_1 xb2 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w31 h5e gs148\"><div class=\"t_1 m0_1 xb2 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h5e gs149\"><div class=\"t_1 m0_1 xc2 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.239) </div></div><div class=\"c_1 w20 h5e gs14a\"><div class=\"t_1 m0_1 x64 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h5e gs14b\"><div class=\"t_1 m0_1 x34 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.154 </div></div><div class=\"c_1 w44 h28 gs14c\"><div class=\"t_1 m0_1 x7 h7_1 y31 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos por intereses  </div><div class=\"t_1 m0_1 x7 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Nota 25) </div></div><div class=\"c_1 w7c h28 gs14d\"><div class=\"t_1 m0_1 x4d h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3) </div></div><div class=\"c_1 w49 h28 gs14e\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(66) </div></div><div class=\"c_1 wa1 h28 gs14f\"><div class=\"t_1 m0_1 xc h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(148) </div></div><div class=\"c_1 wa2 h28 gs150\"><div class=\"t_1 m0_1 xb2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w31 h28 gs151\"><div class=\"t_1 m0_1 xb2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h28 gs152\"><div class=\"t_1 m0_1 xc2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.300) </div></div><div class=\"c_1 w20 h28 gs153\"><div class=\"t_1 m0_1 x64 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h28 gs154\"><div class=\"t_1 m0_1 x63 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.517) </div></div><div class=\"c_1 w44 h4f gs155\"><div class=\"t_1 m0_1 x7 h7_1 y2df ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n del valor razonable </div><div class=\"t_1 m0_1 x7 h7_1 y31 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de instrumentos financieros </div><div class=\"t_1 m0_1 x7 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Nota <span class=\"lsa\">25</span>) </div></div><div class=\"c_1 w7c h4f gs156\"><div class=\"t_1 m0_1 x54 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w49 h4f gs157\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa1 h4f gs158\"><div class=\"t_1 m0_1 xe0 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa2 h4f gs159\"><div class=\"t_1 m0_1 xb2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w31 h4f gs15a\"><div class=\"t_1 m0_1 xb2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h4f gs15b\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(28) </div></div><div class=\"c_1 w20 h4f gs15c\"><div class=\"t_1 m0_1 x64 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h4f gs15d\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(28) </div></div><div class=\"c_1 w44 h96 gs15e\"><div class=\"t_1 m0_1 x7 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">EBITDA Grupo (*) </div></div><div class=\"c_1 w7c h96 gs15f\"><div class=\"t_1 m0_1 x34 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(22.746) </div></div><div class=\"c_1 w49 h96 gs160\"><div class=\"t_1 m0_1 x66 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.492 </div></div><div class=\"c_1 wa1 h96 gs161\"><div class=\"t_1 m0_1 x30 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(26.271) </div></div><div class=\"c_1 wa2 h96 gs162\"><div class=\"t_1 m0_1 x4a h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(639) </div></div><div class=\"c_1 w31 h96 gs163\"><div class=\"t_1 m0_1 x4e h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">834<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa3 h96 gs164\"><div class=\"t_1 m0_1 x7 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.729) </div></div><div class=\"c_1 w20 h96 gs165\"><div class=\"t_1 m0_1 x64 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h96 gs166\"><div class=\"t_1 m0_1 xc2 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(64.059) </div></div><div class=\"c_1 w44 h28 gs167\"><div class=\"t_1 m0_1 x7 h7_1 y2b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado antes de </div><div class=\"t_1 m0_1 x7 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">impuestos (*) </div></div><div class=\"c_1 w7c h28 gs168\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(22.768) </div></div><div class=\"c_1 w49 h28 gs169\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(71) </div></div><div class=\"c_1 wa1 h28 gs16a\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(23.818) </div></div><div class=\"c_1 wa2 h28 gs16b\"><div class=\"t_1 m0_1 x4a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(639) </div></div><div class=\"c_1 w31 h28 gs16c\"><div class=\"t_1 m0_1 x4e h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">822<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa3 h28 gs16d\"><div class=\"t_1 m0_1 x7 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(25.536) </div></div><div class=\"c_1 w20 h28 gs16e\"><div class=\"t_1 m0_1 x64 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h28 gs16f\"><div class=\"t_1 m0_1 xc2 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(72.010) </div></div><div class=\"c_1 w24 h2b gs115\"><div class=\"t_1 m0_1 x2d h3_1 y5e1 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span></div></div>Los <span class=\"__1 _4\"></span>importes <span class=\"__1 _4\"></span>incluidos <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>\u201cOtros\u201d <span class=\"__1 _4\"></span>corresponden <span class=\"__1 _4\"></span>a<span class=\"__1 _4\"></span><span class=\"ff2_1\"> <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>ingresos <span class=\"__1 _4\"></span>y/o <span class=\"__1 _4\"></span>gastos <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>las </span>empresas no asignadas a ning\u00fan \u00e1rea de actividad, principalmente l<span class=\"__1 _4\"></span>as actividades corporativas. En \u201c<span class=\"ff2_1\">Operaciones i<span class=\"__1 _4\"></span>ntergrupo</span>\u201d se detallan<span class=\"__1 _4\"></span> las eliminaciones y aju<span class=\"__1 _4\"></span>stes entre segmentos.<span class=\"ff2_1\"> <span class=\"__1 _4\"></span>Los traspasos </span>o <span class=\"__1 _7\"></span>t<span class=\"__1 _4\"></span>ransacciones <span class=\"__1 _7\"></span>entre <span class=\"__1 _1f\"></span>segmentos <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>firman <span class=\"__1 _1f\"></span>bajo <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>t\u00e9rminos <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>condiciones <span class=\"__1 _1f\"></span>comerciales <span class=\"__1 _7\"></span>normales que tambi\u00e9n deber\u00edan estar disponibles para terceros <span class=\"__1 _3\"></span>no vinculados.<span class=\"__1 _4\"></span> La conciliaci\u00f3n del EB<span class=\"__1 _3\"></span>ITDA Grupo con la cuenta <span class=\"__1 _3\"></span>de p\u00e9rdidas y<span class=\"__1 _3\"></span> ganancias consolidada es <span class=\"__1 _3\"></span>la siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Resultado de explotaci\u00f3n (95.552) (65.845) Amortizaci\u00f3n del inmovilizado (Notas 6,7 y 8) 3.143 4.518 Deterioro y resultados por enajenaciones de inmovilizado  - (<span class=\"lsa\">958</span>) Diferencias de cambio (Nota 25) (<span class=\"lsa\">**)</span> 4.287 (1.774) EBITDA Grupo (88.122) (64.059) (*) Cifras reexpresada<span class=\"__1 _4\"></span>s (*<span class=\"ls0_1\">*) El Grupo<span class=\"__1 _4\"></span> incluye las diferenci<span class=\"__1 _4\"></span>as de cambio en el c\u00e1lculo<span class=\"__1 _4\"></span> de EBITDA, al corresponder \u00ednte<span class=\"__1 _4\"></span>gramente a impa<span class=\"__1 _4\"></span>ctos cambiarios de<span class=\"__1 _4\"></span> </span>las operaciones<span class=\"__1 _4\"></span> de explotaci\u00f3n.<span class=\"__1 _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProductsAndServicesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "En l<span class=\"__1 _4\"></span>a actuali<span class=\"__1 _4\"></span>dad el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>opera <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el \u00e1mbi<span class=\"__1 _4\"></span>to internacional. El<span class=\"__1 _4\"></span> cuadro<span class=\"__1 _4\"></span> siguiente <span class=\"__1 _4\"></span>muestra <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desglose de los ingresos <span class=\"__1 _3\"></span>de las actividades ord<span class=\"__1 _3\"></span>inarias por \u00e1rea geogr\u00e1fica <span class=\"__1 _3\"></span>al cierre del eje<span class=\"__1 _3\"></span>rcicio, tal y <span class=\"__1 _3\"></span>como se presentan al Consejo de Administraci\u00f3n: Miles de euros \u00c1rea Geogr\u00e1fica 202<span class=\"ls0_1\">4 </span>% 202<span class=\"ls0_1\">3(*) </span>%    <span class=\"ls0_1\">- Espa\u00f1a </span>83.566 29,22% 44.821 16,01%    <span class=\"ls0_1\">- Latam </span>33.168 11,60% 9.710 3,47%    <span class=\"ls0_1\">- Europa </span>122.257 42,74% 168.645 60,25%    <span class=\"ls0_1\">- \u00c1frica y Oriente Medio </span>46.374 16,21% 51.820 18,51%    <span class=\"ls0_1\">- Asia Pac\u00edfico </span>1.164 0,41<span class=\"ls0_1\">% </span>872<span class=\"ls0_1\"> </span>0,31%    <span class=\"ls0_1\">- Otros </span>(<span class=\"lsa\">514</span>) (0,18%) 4.053 1,45% Total 286.015 100%<span class=\"ls0_1\"> </span>279.921 100%<span class=\"ls0_1\"> </span>(*) Cifras reexpresada<span class=\"__1 _4\"></span>s ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "A <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _17\"></span>las <span class=\"__1 _1f\"></span>ventas <span class=\"__1 _1f\"></span>registradas <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>diferentes <span class=\"__1 _1f\"></span>segmentos <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>clientes <span class=\"__1 _1f\"></span>que individualmente considerados representan m\u00e1s de un 10% de los in<span class=\"__1 _4\"></span>gresos ordinarios del <span class=\"__1 _4\"></span>Grupo han ascendido a <span class=\"__1 _4\"></span>50,1 millones de euros en <span class=\"__1 _4\"></span>Irlanda <span class=\"ls11\">y </span>33,9 mil<span class=\"__1 _4\"></span>lones de euros en Ruman\u00eda<span class=\"__1 _4\"></span>, ambos para el segmento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Energ\u00eda <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>30,1 <span class=\"__1 _21\"></span>millones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>Marruecos <span class=\"__1 _21\"></span>para <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>segmento <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>Plan<span class=\"__1 _4\"></span>tas <span class=\"__1 _29\"></span>In<span class=\"__1 _4\"></span>dustriales (a <span class=\"ls0_1\">31 de diciembre de <span class=\"__1 _3\"></span>2023 las ventas han ascendido a 96,4 mi<span class=\"__1 _3\"></span>llones de euros <span class=\"__1 _3\"></span>en Pa\u00edses Bajos para </span>el <span class=\"__1 _4\"></span>segmento <span class=\"__1 _4\"></span>de Servicio<span class=\"__1 _4\"></span>s Especializados<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span><span class=\"ls11\">y <span class=\"__1 _4\"></span></span>29,6 mil<span class=\"__1 _4\"></span>lones d<span class=\"__1 _4\"></span>e eu<span class=\"__1 _4\"></span>ros en <span class=\"__1 _4\"></span>Ruman\u00eda <span class=\"__1 _4\"></span>para el<span class=\"__1 _4\"></span> segmen<span class=\"__1 _4\"></span>to de Energ\u00eda).   Los <span class=\"__1 _4\"></span>acti<span class=\"__1 _4\"></span>vos <span class=\"__1 _4\"></span>fijos <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>rrientes <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _7\"></span>son <span class=\"__1 _4\"></span>utilizados <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>mane<span class=\"__1 _4\"></span>ra <span class=\"__1 _4\"></span>compartida <span class=\"__1 _4\"></span>entre <span class=\"__1 _4\"></span>l<span class=\"__1 _7\"></span>os <span class=\"__1 _4\"></span>segmentos existentes<span class=\"ls18\">, <span class=\"__1 _16\"> </span></span>haci<span class=\"__1 _4\"></span>endo <span class=\"__1 _17\"> </span>compleja <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>di<span class=\"__1 _4\"></span>stinci\u00f3n <span class=\"__1 _17\"> </span>para <span class=\"__1 _16\"> </span>c<span class=\"__1 _4\"></span>ada <span class=\"__1 _17\"> </span>u<span class=\"__1 _4\"></span>no <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>ellos. <span class=\"__1 _2e\"> </span>No <span class=\"__1 _16\"> </span>obstan<span class=\"__1 _4\"></span>te, <span class=\"__1 _17\"> </span>es <span class=\"__1 _16\"> </span>impo<span class=\"__1 _4\"></span>rtante destacar <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>entre <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>bienes <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _7\"></span>signi<span class=\"__1 _4\"></span>ficativos <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>see <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>sociedad <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>encuentran <span class=\"__1 _17\"> </span>las <span class=\"__1 _1f\"></span>oficinas principales de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>sociedad dominante <span class=\"__1 _3\"></span>descritas en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>Nota <span class=\"__1 _3\"></span>1 y <span class=\"__1 _21\"></span>4 y <span class=\"ff8 ls39\">\u201cE</span><span class=\"ls3a\">l <span class=\"__1 _3\"></span><span class=\"ff8 ls0_1\">Taller\u00f3n\u201d, el <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>al <span class=\"__1 _3\"></span>pertenece a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a </span></span>sociedad Duro Felguera Calderer\u00eda Pesada (ver Nota 6). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "6.<span class=\"ff5 ls0_1\"> <span class=\"__1 _1e\"> </span><span class=\"ff1_1 fs3_1\">Inmovilizado material </span></span>El <span class=\"__1 _4\"></span>detalle <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>movimientos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>distintas <span class=\"__1 _4\"></span>categor\u00edas <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>inmovilizado <span class=\"__1 _4\"></span>material <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>muestran <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la tabla siguiente: Miles de euros Terrenos  y construcciones<span class=\"__1 _4\"></span> Instalaciones t\u00e9cnicas y maquinaria Otras instalaciones, utillaje y mobiliario Otro inmovilizado material Total Saldo a 1 de e<span class=\"__1 _4\"></span>nero de 2023<span class=\"__1 _4\"></span> 16.988 6.750 2.576 635<span class=\"ls0_1\"> </span>26.949 Coste  31.899 34.870 12.250 9.959 88.978 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (12.547) (27.875) (9.571) (9.324) (59.317) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (2.364) (245) (103) - (2.712) Valor contable<span class=\"__1 _4\"></span> 16.988 6.750 2.576 635<span class=\"ls0_1\"> </span>26.949 Altas  - - 109<span class=\"ls0_1\"> </span>219<span class=\"ls0_1\"> </span>328<span class=\"ls0_1\"> </span>Bajas - - (211) (20) (231) Otros movimien<span class=\"__1 _4\"></span>tos (3) 4 (1) 2 2 Dotaci\u00f3n para am<span class=\"__1 _4\"></span>ortizaci\u00f3n<span class=\"__1 _4\"></span> (683) (1.106) (369) (221) (2.379) Bajas amortizaci<span class=\"__1 _4\"></span>\u00f3n (116) - - 20<span class=\"ls0_1\"> </span>(96) Otros movimien<span class=\"__1 _4\"></span>tos de amortizaci<span class=\"__1 _4\"></span>\u00f3n - 3 (14) 17<span class=\"ls0_1\"> </span>6 P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro 1.442 - - - 1.442 Saldo a 31 de d<span class=\"__1 _4\"></span>iciembre  de 2023 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Coste  31.896 34.874 12.147 10.1<span class=\"ls9\">60</span> 89.077 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.346) (28.978) (9.954) (9.508) (61.786) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Saldo a 1 de e<span class=\"__1 _4\"></span>nero de 2024<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Coste  31.896 34.874 12.147 10.1<span class=\"ls9\">60</span> 89.077 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.346) (28.978) (9.954) (9.508) (61.786) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Altas  39<span class=\"ls0_1\"> </span>3 217<span class=\"ls0_1\"> </span>510<span class=\"ls0_1\"> </span>769<span class=\"ls0_1\"> </span>Bajas (1) (102) (26) - (129) Otros movimien<span class=\"__1 _4\"></span>tos 7 - 9 15<span class=\"ls0_1\"> </span>31<span class=\"ls0_1\"> </span>Dotaci\u00f3n para am<span class=\"__1 _4\"></span>ortizaci\u00f3n<span class=\"__1 _4\"></span> (588) (1.021) (130) (172) (1.911) Bajas amortizaci<span class=\"__1 _4\"></span>\u00f3n - 99<span class=\"ls0_1\"> </span>6 - 105<span class=\"ls0_1\"> </span>Otros movimien<span class=\"__1 _4\"></span>tos de amortizaci<span class=\"__1 _4\"></span>\u00f3n (8) (2) (25) (4) (39) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro - - - - - Saldo a 31 de d<span class=\"__1 _4\"></span>iciembre  de 2024 17.077 4.628 2.141 1.001 24.847 Coste  31.941 34.775 12.347 10.685 89.748 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.942) (29.902) (10.103) (9.684) (63.631) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.077 4.628 2.141 1.001 24.847 No <span class=\"__1 _17\"> </span>se <span class=\"__1 _16\"> </span>han <span class=\"__1 _17\"> </span>producido <span class=\"__1 _16\"> </span>movimientos <span class=\"__1 _17\"> </span>si<span class=\"__1 _4\"></span>gnificativos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>cuanto <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>alt<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>bajas <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>elementos <span class=\"__1 _17\"> </span>del inmovilizado material<span class=\"__1 _4c\"> </span>Al <span class=\"__1 _21\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>dici<span class=\"__1 _4\"></span>embre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>20<span class=\"__1 _4\"></span>24 <span class=\"__1 _29\"></span>y <span class=\"__1 _3\"></span>2023, <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _21\"></span>neto<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>contable <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>ep\u00edgrafes <span class=\"__1 _21\"></span>Terrenos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>Con<span class=\"__1 _4\"></span>strucciones es el siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Terrenos 5.010 5.010 Construcciones 12.067 12.618 17.077 17.628 a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Inmovilizado material afecto a garant\u00edas </span></span>A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>20<span class=\"__1 _4\"></span>24 <span class=\"__1 _4\"></span>existen <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span>ementos d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>inmovilizado <span class=\"__1 _4\"></span>materi<span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>por u<span class=\"__1 _4\"></span>n valo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>neto <span class=\"__1 _4\"></span>cont<span class=\"__1 _4\"></span>able de <span class=\"ls0_1\">2.904<span class=\"__1 _4\"></span> miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>en garant\u00eda <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>acuerdos de <span class=\"__1 _4\"></span>suspensi\u00f3n d<span class=\"__1 _4\"></span>e deuda <span class=\"__1 _4\"></span>derivada de<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>actas<span class=\"__1 _4\"></span> </span>de<span class=\"ls0_1\"> <span class=\"__1 _4\"></span>li<span class=\"__1 _4\"></span>quidaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>IVA, <span class=\"__1 _4\"></span>IRPF <span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>Impuestos <span class=\"__1 _4\"></span>so<span class=\"__1 _4\"></span>bre <span class=\"__1 _4\"></span>Sociedades<span class=\"__1 _4\"></span>-operaciones <span class=\"__1 _7\"></span>vinculadas <span class=\"__1 _4\"></span>(2.949 <span class=\"__1 _7\"></span>miles <span class=\"__1 _4\"></span>de </span>euros en 2023).  b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1\">Seguros </span></span>El <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>consolidado <span class=\"__1 _1f\"></span>tiene <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>ntratadas <span class=\"__1 _1f\"></span>varias <span class=\"__1 _7\"></span>p\u00f3<span class=\"__1 _4\"></span>lizas <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>segu<span class=\"__1 _4\"></span>ro <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>cu<span class=\"__1 _4\"></span>brir <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>riesgo<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>que est\u00e1n <span class=\"__1 _1f\"></span>sujetos <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>elementos <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>inmo<span class=\"__1 _4\"></span>vilizado <span class=\"__1 _7\"></span>material. <span class=\"__1 _1f\"></span>La <span class=\"__1 _7\"></span>cobertu<span class=\"__1 _4\"></span>ra <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>estas<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>p\u00f3lizas <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>considera suficiente. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Arrendamiento operativo </span></span>En <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>ganan<span class=\"__1 _4\"></span>cias <span class=\"__1 _7\"></span>consolidada, <span class=\"__1 _4\"></span><span class=\"ff8\">dentro <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>\u201c</span>Otros <span class=\"__1 _7\"></span>gastos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span><span class=\"ff8\">explotaci\u00f3n\u201d <span class=\"__1 _7\"></span>se</span> <span class=\"__1 _4\"></span>han incluido <span class=\"__1 _27\"> </span>g<span class=\"__1 _4\"></span>astos <span class=\"__1 _27\"> </span>por <span class=\"__1 _27\"> </span>arren<span class=\"__1 _4\"></span>damiento <span class=\"__1 _27\"> </span>operativo <span class=\"__1 _43\"> </span>correspondiente <span class=\"__1 _27\"> </span>principalmente <span class=\"__1 _43\"> </span>al <span class=\"__1 _27\"> </span>alquiler <span class=\"__1 _43\"> </span>de maquinaria <span class=\"__1 _4\"></span>y equi<span class=\"__1 _4\"></span>pos de <span class=\"__1 _4\"></span>montaje <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>15.430 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de eu<span class=\"__1 _4\"></span>ros (<span class=\"__1 _4\"></span>17.242 mi<span class=\"__1 _4\"></span>les de <span class=\"__1 _4\"></span>euros<span class=\"__1 _4\"></span> en 2023<span class=\"ls31\">).<span class=\"ls0_1\"> </span></span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Elementos afectos a subvenciones </span></span>El importe neto de los elementos de inmovilizado afecto a subvenciones asciende a <span class=\"__1 _4\"></span>14.468 miles de euros (16.085 miles de euros en 2023<span class=\"ls31\">).</span> e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Bienes totalmente amortizados </span></span>A <span class=\"__1 _4\"></span>31<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span><span class=\"lsa\">20</span>24 <span class=\"__1 _7\"></span>existen <span class=\"__1 _7\"></span>elementos <span class=\"__1 _4\"></span>totalmente <span class=\"__1 _7\"></span>amortizados <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>odav\u00eda <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>uso<span class=\"__1 _3\"></span> por importe de 38.076 miles de euros (40.097 miles de euros en 2023<span class=\"ls31\">).</span> f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _50\"> </span><span class=\"ff2_1\">Concesi\u00f3n Administrativa (El Taller\u00f3n) <span class=\"ff8\">\u2013</span> Activo por derecho de uso arrendamiento </span></span>El Grupo <span class=\"__1 _4\"></span>posee una concesi\u00f3n<span class=\"__1 _4\"></span> relativa a la utilizaci\u00f3<span class=\"__1 _4\"></span>n del espacio <span class=\"__1 _4\"></span>p\u00fablico, otorgada por la <span class=\"__1 _4\"></span>Autoridad<span class=\"__1 _3\"></span> Portuaria <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Gij\u00f3n <span class=\"__1 _1f\"></span>cuya <span class=\"__1 _1f\"></span>tasa <span class=\"__1 _7\"></span>anu<span class=\"__1 _4\"></span>al <span class=\"__1 _1f\"></span>asciende <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span><span class=\"lsa\">114</span> <span class=\"__1 _1f\"></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>duraci\u00f3<span class=\"__1 _4\"></span>n, <span class=\"__1 _1f\"></span>una <span class=\"__1 _7\"></span>vez <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>el Consejo <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>Autoridad <span class=\"__1 _21\"></span>Portuaria <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>Gij\u00f3n <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>sesi\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>17<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>diciembre <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>2021 <span class=\"__1 _3\"></span>acord\u00f3 <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>ampliaci\u00f3n del plazo de la concesi\u00f3n en 10 a\u00f1os, se prorroga hasta septiembre de 2033. A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>20<span class=\"__1 _4\"></span>24, <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l v<span class=\"__1 _3\"></span>alor neto <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>able <span class=\"__1 _3\"></span>del <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nmovilizado, \u00edntegramente <span class=\"__1 _3\"></span>propiedad d<span class=\"__1 _3\"></span>e Dur<span class=\"__1 _3\"></span>o Felguera <span class=\"__1 _29\"></span>Calde<span class=\"__1 _4\"></span>rer\u00eda <span class=\"__1 _29\"></span>Pesada, <span class=\"__1 _29\"></span>S.A.U., <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>encuentra <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>funcionamiento <span class=\"__1 _21\"></span>sobre <span class=\"__1 _29\"></span>terrenos <span class=\"__1 _29\"></span>cuyo <span class=\"__1 _21\"></span>derecho de <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>so <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _1f\"></span>vinculado <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>citada <span class=\"__1 _1f\"></span>concesi\u00f3n <span class=\"__1 _7\"></span>es <span class=\"__1 _1f\"></span>aproximadamente <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>6<span class=\"__1 _4\"></span>.337 <span class=\"__1 _7\"></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _1f\"></span>(7.539 miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>euros <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>31 <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span><span class=\"ls19\">de</span> <span class=\"__1 _17\"> </span><span class=\"ls2a\">20</span>23), <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>un <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>de <span class=\"__1 _16\"> </span>1.220 <span class=\"__1 _1f\"></span>mil<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _17\"> </span>se corresponde con construcciones<span class=\"__1 _4\"></span> (1.325 miles <span class=\"__1 _4\"></span>de euros a 31 de<span class=\"__1 _4\"></span> diciembre de <span class=\"__1 _4\"></span>2023). En este<span class=\"__1 _4\"></span> sentido y <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>t\u00e9rminos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>concesi\u00f3n, <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nalizaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>per\u00edodo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>establecido, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ejercicio 20<span class=\"ls0_1\">33, <span class=\"__1 _16\"> </span>revertir\u00edan <span class=\"__1 _2e\"> </span>al <span class=\"__1 _16\"> </span>Estado <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _16\"> </span>terrenos, <span class=\"__1 _16\"> </span>ob<span class=\"__1 _4\"></span>ras <span class=\"__1 _16\"> </span>e <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>nstalaciones <span class=\"__1 _16\"> </span>objeto<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>concesi\u00f3n <span class=\"__1 _2e\"> </span>pudiendo </span>retirarse <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>concesionario, <span class=\"__1 _21\"></span>aquellos elementos <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>figuraran <span class=\"__1 _21\"></span>y que <span class=\"__1 _21\"></span>no est\u00e9n <span class=\"__1 _21\"></span>unidos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>manera fija <span class=\"__1 _17\"> </span>al <span class=\"__1 _16\"> </span>inmueble <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>con <span class=\"__1 _16\"> </span>ello <span class=\"__1 _17\"> </span>no <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>produzca <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>ebranto <span class=\"__1 _17\"> </span>ni <span class=\"__1 _16\"> </span>deterioro <span class=\"__1 _17\"> </span>del <span class=\"__1 _16\"> </span>mismo.<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Di<span class=\"__1 _4\"></span>chos <span class=\"__1 _17\"> </span>ac<span class=\"ls25\">ti</span>vos <span class=\"__1 _16\"> </span>se amortizan <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>vida <span class=\"__1 _21\"></span>original <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>concesi\u00f3n, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>xtendi\u00e9ndose <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>vida <span class=\"__1 _29\"></span>\u00fa<span class=\"__1 _4\"></span>til <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>los <span class=\"__1 _29\"></span>mi<span class=\"__1 _4\"></span>smos <span class=\"__1 _29\"></span>tras <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>pr\u00f3rroga de forma prospectiva. g)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Derechos de uso sobre activos arrendados </span></span>En <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ep\u00edgrafe <span class=\"__1 _1f\"></span>Inmovilizado <span class=\"__1 _17\"> </span>mate<span class=\"__1 _4\"></span>rial <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>in<span class=\"__1 _4\"></span>cluyen <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>netos, <span class=\"__1 _17\"> </span>atendiendo <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>naturaleza, <span class=\"__1 _1f\"></span>cuyo valor neto contable <span class=\"__1 _3\"></span>a 31 <span class=\"__1 _3\"></span>de diciembre de 2024 asciende a <span class=\"lsa\">873 <span class=\"__1 _3\"></span><span class=\"ls0_1\">miles de euros (<span class=\"lsa\">968</span> miles <span class=\"__1 _3\"></span>de euros a<span class=\"__1 _3\"></span> </span></span>31 de d<span class=\"__1 _3\"></span>iciembre de <span class=\"__1 _3\"></span>2023) como <span class=\"__1 _3\"></span>consecuencia de<span class=\"__1 _3\"></span>l reconocimiento <span class=\"__1 _3\"></span>de los <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de arrendamiento operativo, <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>aplicaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>NIIF <span class=\"__1 _21\"></span>16. <span class=\"__1 _3\"></span>Dentro <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>este <span class=\"__1 _21\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>tambi\u00e9n <span class=\"__1 _21\"></span>est\u00e1n <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>subyacentes correspondientes a los <span class=\"__1 _4\"></span>arrendamientos financieros, cuyo criterio de contabilizaci<span class=\"__1 _4\"></span>\u00f3n<span class=\"__1 _4\"></span> se ha mantenido sin cambios en comparaci\u00f3n con la NIC 17 anterior. h)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">P\u00e9rdidas por deterioro </span></span>Durante <span class=\"__1 _22\"> </span>el <span class=\"__1 _45\"> </span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _45\"> </span>20<span class=\"__1 _4\"></span>23,  el <span class=\"__1 _22\"> </span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _45\"> </span>al <span class=\"__1 _22\"> </span>dispo<span class=\"__1 _4\"></span>ner  de <span class=\"__1 _22\"> </span>una <span class=\"__1 _22\"> </span>tasaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _22\"> </span>realizada <span class=\"__1 _45\"> </span>po<span class=\"__1 _4\"></span>r  <span class=\"ls16\">un <span class=\"__1 _22\"> </span></span>experto independiente de la sede soci<span class=\"__1 _4\"></span>al de la Sociedad la cual mostraba un valor razonable <span class=\"__1 _4\"></span>superior al valor neto contable del citado activo<span class=\"__1 _4\"></span> se procedi\u00f3 a revertir una provisi\u00f3n por deterioro por importe de 1,3 millones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ros <span class=\"__1 _4\"></span>reg<span class=\"__1 _4\"></span>istrada <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span>anteriores<span class=\"ls18\">. <span class=\"__1 _4\"></span></span>Du<span class=\"__1 _4\"></span>rante <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _4\"></span>2024, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>ha <span class=\"__1 _7\"></span>analizado <span class=\"__1 _7\"></span>la existencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>indicios <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>deterioro<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span>jetos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>amort<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _7\"></span>o depreciaci\u00f3n <span class=\"__1 _7\"></span>debido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>incurridas <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po. <span class=\"__1 _7\"></span>La <span class=\"__1 _7\"></span>direcci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>adm<span class=\"__1 _4\"></span>inistradores <span class=\"__1 _7\"></span>han estimado <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>valor <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>cuperable, <span class=\"__1 _29\"></span>concluyendo <span class=\"__1 _29\"></span>que <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>valo<span class=\"__1 _4\"></span>raciones <span class=\"__1 _29\"></span>realizadas <span class=\"__1 _21\"></span>durante el <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _1f\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>ha <span class=\"__1 _1f\"></span>puesto <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>manifiesto <span class=\"__1 _17\"></span>la <span class=\"__1 _1f\"></span>necesidad <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>dotar <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>revertir <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>alguno<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en concepto de p\u00e9rdidas por deterioro<span class=\"__1 _4c\"> </span>.<span class=\"fs0_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "El <span class=\"__1 _4\"></span>detalle <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>movimientos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>distintas <span class=\"__1 _4\"></span>categor\u00edas <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>inmovilizado <span class=\"__1 _4\"></span>material <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>muestran <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la tabla siguiente: Miles de euros Terrenos  y construcciones<span class=\"__1 _4\"></span> Instalaciones t\u00e9cnicas y maquinaria Otras instalaciones, utillaje y mobiliario Otro inmovilizado material Total Saldo a 1 de e<span class=\"__1 _4\"></span>nero de 2023<span class=\"__1 _4\"></span> 16.988 6.750 2.576 635<span class=\"ls0_1\"> </span>26.949 Coste  31.899 34.870 12.250 9.959 88.978 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (12.547) (27.875) (9.571) (9.324) (59.317) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (2.364) (245) (103) - (2.712) Valor contable<span class=\"__1 _4\"></span> 16.988 6.750 2.576 635<span class=\"ls0_1\"> </span>26.949 Altas  - - 109<span class=\"ls0_1\"> </span>219<span class=\"ls0_1\"> </span>328<span class=\"ls0_1\"> </span>Bajas - - (211) (20) (231) Otros movimien<span class=\"__1 _4\"></span>tos (3) 4 (1) 2 2 Dotaci\u00f3n para am<span class=\"__1 _4\"></span>ortizaci\u00f3n<span class=\"__1 _4\"></span> (683) (1.106) (369) (221) (2.379) Bajas amortizaci<span class=\"__1 _4\"></span>\u00f3n (116) - - 20<span class=\"ls0_1\"> </span>(96) Otros movimien<span class=\"__1 _4\"></span>tos de amortizaci<span class=\"__1 _4\"></span>\u00f3n - 3 (14) 17<span class=\"ls0_1\"> </span>6 P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro 1.442 - - - 1.442 Saldo a 31 de d<span class=\"__1 _4\"></span>iciembre  de 2023 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Coste  31.896 34.874 12.147 10.1<span class=\"ls9\">60</span> 89.077 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.346) (28.978) (9.954) (9.508) (61.786) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Saldo a 1 de e<span class=\"__1 _4\"></span>nero de 2024<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Coste  31.896 34.874 12.147 10.1<span class=\"ls9\">60</span> 89.077 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.346) (28.978) (9.954) (9.508) (61.786) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Altas  39<span class=\"ls0_1\"> </span>3 217<span class=\"ls0_1\"> </span>510<span class=\"ls0_1\"> </span>769<span class=\"ls0_1\"> </span>Bajas (1) (102) (26) - (129) Otros movimien<span class=\"__1 _4\"></span>tos 7 - 9 15<span class=\"ls0_1\"> </span>31<span class=\"ls0_1\"> </span>Dotaci\u00f3n para am<span class=\"__1 _4\"></span>ortizaci\u00f3n<span class=\"__1 _4\"></span> (588) (1.021) (130) (172) (1.911) Bajas amortizaci<span class=\"__1 _4\"></span>\u00f3n - 99<span class=\"ls0_1\"> </span>6 - 105<span class=\"ls0_1\"> </span>Otros movimien<span class=\"__1 _4\"></span>tos de amortizaci<span class=\"__1 _4\"></span>\u00f3n (8) (2) (25) (4) (39) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro - - - - - Saldo a 31 de d<span class=\"__1 _4\"></span>iciembre  de 2024 17.077 4.628 2.141 1.001 24.847 Coste  31.941 34.775 12.347 10.685 89.748 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.942) (29.902) (10.103) (9.684) (63.631) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.077 4.628 2.141 1.001 24.847 El de<span class=\"__1 _4\"></span>talle y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>movimientos <span class=\"__1 _4\"></span>de las<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>distintas <span class=\"__1 _4\"></span>categor\u00edas de <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>ones inmobiliarias <span class=\"__1 _4\"></span>se mu<span class=\"__1 _4\"></span>estran <span class=\"__1 _4\"></span>en la tabla siguiente: Miles de euros Terrenos Construcciones  Total Saldo a 1 de enero de 2023 14.492 3.953 18.445 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.468) (10.468) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.953 18.445 Bajas - - - Dotaci\u00f3n para amortizaci\u00f3n  - (274) (274) Bajas amortizaci\u00f3n - - - P\u00e9rdidas por deterioro - - - Saldo a 31 de diciembre de 2023 14.492 3.679 18.171 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.742) (10.742) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.679 18.171 Bajas - - - Dotaci\u00f3n para amortizaci\u00f3n  - (<span class=\"lsa\">249</span>) (<span class=\"lsa\">249</span>) Bajas amortizaci\u00f3n - - - P\u00e9rdidas por deterioro - - - Saldo a 31 de diciembre de 2024 14.492 3.430 17.922 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.991) (10.991) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.430 17.922 Miles de euro<span class=\"__1 _3\"></span>s Fondo de Comercio Desarrollo Aplicaciones inform\u00e1ticas<span class=\"__1 _3\"></span> En curso y anticipos Total Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>023 - 620 2.596 - 3.216 Coste - 4.927 21.411 - 26.338 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.307) (18.815) - (23.122) Valor contabl<span class=\"__1 _3\"></span>e - 620 2.596 - 3.216 Altas - - 81<span class=\"ls0_1\"> </span>- 81<span class=\"ls0_1\"> </span>Bajas - (673) - - (673) Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (210) (1.655) - (1.865) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - 304 - - 304 Saldo a 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de 2023 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada <span class=\"ff1_1\"> </span>- (4.213)<span class=\"ff1_1\"> </span>(20.470)<span class=\"ff1_1\"> </span>-<span class=\"ff1_1\"> </span>(24.683)<span class=\"ff1_1\"> </span>Valor contabl<span class=\"__1 _3\"></span>e -<span class=\"ff2_1\"> </span>41<span class=\"ls0_1\"> </span>1.022 - 1.063 Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>024 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.213) (20.470) - (24.683) Valor contabl<span class=\"__1 _3\"></span>e - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Altas - - 55<span class=\"ls0_1\"> </span>895 950 Bajas - - - - - Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (27) (956) - (983) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - - - - - Saldo a 31 <span class=\"__1 _3\"></span>de diciembre d<span class=\"__1 _3\"></span>e 2024 - 14<span class=\"ls0_1\"> </span>121 895 1.030 Coste - 4.254 21.547 895 26.696 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.240) (21.426) - (25.666) Valor contabl<span class=\"__1 _3\"></span>e - 14<span class=\"ls0_1\"> </span>121 895 1.030 22.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Gas<span class=\"__1 _4\"></span>tos de personal </span></span>La <span class=\"__1 _4\"></span>composi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>saldo de <span class=\"__1 _7\"></span>este <span class=\"__1 _4\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>ganancias con<span class=\"__1 _4\"></span>solidada <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os ejercicios 2024 y 2023 adjunta es la siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Sue<span class=\"__1 _3\"></span>ldos<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> sa<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>rios<span class=\"__1 _3\"></span> (72.908) (70.902) Inde<span class=\"__1 _3\"></span>mniz<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>ione<span class=\"__1 _3\"></span>s <span class=\"__1 _21\"></span> (<span class=\"lsa\">273</span>) (824) Gasto de seguridad social (23.338) (20.451) Otros gastos sociales  (<span class=\"lsa\">933</span>) (681) (97.452) (92.858) En <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _21\"></span>2024, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _21\"></span>Indemnizaciones rec<span class=\"__1 _3\"></span>oge <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>compensaciones <span class=\"__1 _21\"></span>pagadas <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>liti<span class=\"__1 _4\"></span>gios <span class=\"__1 _21\"></span>con el <span class=\"__1 _7\"></span>personal. <span class=\"__1 _7\"></span>El<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>regi<span class=\"__1 _4\"></span>strado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>a\u00f1o <span class=\"__1 _1f\"></span>202<span class=\"__1 _4\"></span>3 <span class=\"__1 _7\"></span>corresponde <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mpensaciones <span class=\"__1 _7\"></span>pagadas <span class=\"__1 _7\"></span>por litigios con el personal<span class=\"__1 _4c\"> </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Otros gastos de explotaci\u00f3n </span></span>La <span class=\"__1 _4\"></span>composi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>saldo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _4\"></span>consolid<span class=\"__1 _4\"></span>ada <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los ejercicios 2024 y 2023 adjunta es la siguiente:<span class=\"__1 _4c\"> </span> Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Arrendamientos (16.201) (18.225) Reparaciones y conservaci\u00f3n (1.027) (877) Servicios profesionales independientes (14.565) (8.758) Transporte (6.350) (1.763) Primas de seguros (4.365) (4.145) Servicios bancarios y similares (6.814) (7.854) Publicidad (<span class=\"lsa\">127</span>) (<span class=\"lsa\">65</span>) Suministros (1.671) (2.208) Otros servicios (12.163) (14.649) Servicios exteriores (63.283) (58.544) Tributos (1.098) (1.402) (64.381) (59.946)<span class=\"__1 _4c\"> </span>24.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Otros<span class=\"__1 _4\"></span> resultados </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Otros resultados (3.115) 203<span class=\"ls0_1\"> </span>(3.115) 203<span class=\"ls0_1\"> </span>Los principales movimientos en el ejercicio 2024, han sido los siguientes: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Provisi\u00f3n por actas fiscales de los ejercicios 2011<span class=\"__1 _4\"></span>-2012 por importe negativo de 1.115 </span>miles de euros. - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Deterioro de cr\u00e9ditos fiscales en sociedades domiciliadas en Per\u00fa por importe <span class=\"__1 _4\"></span>negativo <span class=\"ls2d\">de</span> </span>1.035 miles de euros. - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Ejecuci\u00f3n de aval en el proyecto Covatillas por importe neg<span class=\"__1 _4\"></span>ativo de 1.084 miles de euros<span class=\"__1 _4c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "<div class=\"c_1 wb1 h9_1 gs171\"><div class=\"t_1 m0_1 xe6 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w76 h9b gs172\"><div class=\"t_1 m0_1 x49 h12 y7b1 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Terrenos  </div><div class=\"t_1 m0_1 x30 h12 y7b2 ff1_1 fs5 fc0_1 sc0_1 ls3b ws0_1\">y </div><div class=\"t_1 m0_1 x5c h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">construcciones<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 wb3 h9b gs173\"><div class=\"t_1 m0_1 x5c h12 y7b1 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaciones </div><div class=\"t_1 m0_1 x5 h12 y7b2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">t\u00e9cnicas y </div><div class=\"t_1 m0_1 x7 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">maquinaria </div></div><div class=\"c_1 wb4 h9b gs174\"><div class=\"t_1 m0_1 x9 h12 y7b3 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otras </div><div class=\"t_1 m0_1 x5c h12 y7b1 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">instalaciones, </div><div class=\"t_1 m0_1 xc2 h12 y7b2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">utillaje y </div><div class=\"t_1 m0_1 x5 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">mobiliario </div></div><div class=\"c_1 wb7 h9b gs175\"><div class=\"t_1 m0_1 x65 h12 y7b4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x46 h12 y164 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otro </div><div class=\"t_1 m0_1 x45 h12 y7b5 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">inmovilizado </div><div class=\"t_1 m0_1 x40 h12 y280 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">material </div></div><div class=\"c_1 wb8 h9b gs176\"><div class=\"t_1 m0_1 x6e h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wb2 h9c gs177\"><div class=\"t_1 m0_1 x1_1 h12 y7b7 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 1 de e<span class=\"__1 _4\"></span>nero de 2023<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w76 h9c gs178\"><div class=\"t_1 m0_1 x33 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">16.988 </div></div><div class=\"c_1 wb3 h9c gs179\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6.750 </div></div><div class=\"c_1 wb4 h9c gs17a\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.576 </div></div><div class=\"c_1 wb7 h9c gs17b\"><div class=\"t_1 m0_1 xb h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls3c ws0_1\">635<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h9c gs17c\"><div class=\"t_1 m0_1 xf h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">26.949 </div></div><div class=\"c_1 wb2 h9c gs17d\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Coste  </div></div><div class=\"c_1 w76 h9c gs17e\"><div class=\"t_1 m0_1 x30 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">31.899 </div></div><div class=\"c_1 wb3 h9c gs17f\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">34.870 </div></div><div class=\"c_1 wb4 h9c gs180\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.250 </div></div><div class=\"c_1 wb7 h9c gs181\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">9.959 </div></div><div class=\"c_1 wb8 h9c gs182\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">88.978 </div></div><div class=\"c_1 wb2 h9c gs183\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  </div></div><div class=\"c_1 w76 h9c gs184\"><div class=\"t_1 m0_1 x55 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(12.547) </div></div><div class=\"c_1 wb3 h9c gs185\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(27.875) </div></div><div class=\"c_1 wb4 h9c gs186\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(9.571) </div></div><div class=\"c_1 wb7 h9c gs187\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(9.324) </div></div><div class=\"c_1 wb8 h9c gs188\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(59.317) </div></div><div class=\"c_1 wb2 h9d gs189\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro </div></div><div class=\"c_1 w76 h9d gs18a\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.364) </div></div><div class=\"c_1 wb3 h9d gs18b\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(245) </div></div><div class=\"c_1 wb4 h9d gs18c\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(103) </div></div><div class=\"c_1 wb7 h9d gs18d\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb8 h9d gs18e\"><div class=\"t_1 m0_1 x34 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.712) </div></div><div class=\"c_1 wb2 h9c gs18f\"><div class=\"t_1 m0_1 x1_1 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Valor contable<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w76 h9c gs190\"><div class=\"t_1 m0_1 x33 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">16.988 </div></div><div class=\"c_1 wb3 h9c gs191\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6.750 </div></div><div class=\"c_1 wb4 h9c gs192\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.576 </div></div><div class=\"c_1 wb7 h9c gs193\"><div class=\"t_1 m0_1 xb h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls3c ws0_1\">635<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h9c gs194\"><div class=\"t_1 m0_1 xf h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">26.949 </div></div><div class=\"c_1 wb2 h9c gs195\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Altas  </div></div><div class=\"c_1 w76 h9c gs196\"><div class=\"t_1 m0_1 x4d h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h9c gs197\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb4 h9c gs198\"><div class=\"t_1 m0_1 x67 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">109<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb7 h9c gs199\"><div class=\"t_1 m0_1 x67 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">219<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h9c gs19a\"><div class=\"t_1 m0_1 x67 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">328<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb2 h9c gs19b\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 w76 h9c gs19c\"><div class=\"t_1 m0_1 x4d h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h9c gs19d\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb4 h9c gs19e\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(211) </div></div><div class=\"c_1 wb7 h9c gs19f\"><div class=\"t_1 m0_1 xb h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(20) </div></div><div class=\"c_1 wb8 h9c gs1a0\"><div class=\"t_1 m0_1 x28 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(231) </div></div><div class=\"c_1 wb2 h9c gs1a1\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros movimien<span class=\"__1 _4\"></span>tos </div></div><div class=\"c_1 w76 h9c gs1a2\"><div class=\"t_1 m0_1 x70 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(3) </div></div><div class=\"c_1 wb3 h9c gs1a3\"><div class=\"t_1 m0_1 x87 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4 </div></div><div class=\"c_1 wb4 h9c gs1a4\"><div class=\"t_1 m0_1 x7d h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1) </div></div><div class=\"c_1 wb7 h9c gs1a5\"><div class=\"t_1 m0_1 x87 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2 </div></div><div class=\"c_1 wb8 h9c gs1a6\"><div class=\"t_1 m0_1 x31 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2 </div></div><div class=\"c_1 wb2 h9c gs1a7\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Dotaci\u00f3n para am<span class=\"__1 _4\"></span>ortizaci\u00f3n<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w76 h9c gs1a8\"><div class=\"t_1 m0_1 x27 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(683) </div></div><div class=\"c_1 wb3 h9c gs1a9\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.106) </div></div><div class=\"c_1 wb4 h9c gs1aa\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(369) </div></div><div class=\"c_1 wb7 h9c gs1ab\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(221) </div></div><div class=\"c_1 wb8 h9c gs1ac\"><div class=\"t_1 m0_1 x34 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.379) </div></div><div class=\"c_1 wb2 h9c gs1ad\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas amortizaci<span class=\"__1 _4\"></span>\u00f3n </div></div><div class=\"c_1 w76 h9c gs1ae\"><div class=\"t_1 m0_1 x27 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(116) </div></div><div class=\"c_1 wb3 h9c gs1af\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb4 h9c gs1b0\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb7 h9c gs1b1\"><div class=\"t_1 m0_1 x4e h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">20<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h9c gs1b2\"><div class=\"t_1 m0_1 xb h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(96) </div></div><div class=\"c_1 wb2 h9c gs1b3\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros movimien<span class=\"__1 _4\"></span>tos de amortizaci<span class=\"__1 _4\"></span>\u00f3n </div></div><div class=\"c_1 w76 h9c gs1b4\"><div class=\"t_1 m0_1 x4d h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h9c gs1b5\"><div class=\"t_1 m0_1 x87 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3 </div></div><div class=\"c_1 wb4 h9c gs1b6\"><div class=\"t_1 m0_1 xb h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(14) </div></div><div class=\"c_1 wb7 h9c gs1b7\"><div class=\"t_1 m0_1 x4e h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">17<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h9c gs1b8\"><div class=\"t_1 m0_1 x31 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6 </div></div><div class=\"c_1 wb2 h9c gs1b9\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro </div></div><div class=\"c_1 w76 h9c gs1ba\"><div class=\"t_1 m0_1 x27 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.442 </div></div><div class=\"c_1 wb3 h9c gs1bb\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb4 h9c gs1bc\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb7 h9c gs1bd\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb8 h9c gs1be\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.442 </div></div><div class=\"c_1 wb2 h3b gs1bf\"><div class=\"t_1 m0_1 x1_1 h12 y28f ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 de d<span class=\"__1 _4\"></span>iciembre  </div><div class=\"t_1 m0_1 x1_1 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de 2023 </div></div><div class=\"c_1 w76 h3b gs1c0\"><div class=\"t_1 m0_1 x33 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17.628 </div></div><div class=\"c_1 wb3 h3b gs1c1\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.651 </div></div><div class=\"c_1 wb4 h3b gs1c2\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.090 </div></div><div class=\"c_1 wb7 h3b gs1c3\"><div class=\"t_1 m0_1 xb h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls3c ws0_1\">65<span class=\"ls0_1\">2 </span></div></div><div class=\"c_1 wb8 h3b gs1c4\"><div class=\"t_1 m0_1 xf h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">26.021 </div></div><div class=\"c_1 wb2 h9c gs1c5\"><div class=\"t_1 m0_1 x1_1 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Coste  </div></div><div class=\"c_1 w76 h9c gs1c6\"><div class=\"t_1 m0_1 x30 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">31.896 </div></div><div class=\"c_1 wb3 h9c gs1c7\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">34.874 </div></div><div class=\"c_1 wb4 h9c gs1c8\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.147 </div></div><div class=\"c_1 wb7 h9c gs1c9\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">10.1<span class=\"ls9\">60</span> </div></div><div class=\"c_1 wb8 h9c gs1ca\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">89.077 </div></div><div class=\"c_1 wb2 h9c gs1cb\"><div class=\"t_1 m0_1 x1_1 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  </div></div><div class=\"c_1 w76 h9c gs1cc\"><div class=\"t_1 m0_1 x55 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(13.346) </div></div><div class=\"c_1 wb3 h9c gs1cd\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(28.978) </div></div><div class=\"c_1 wb4 h9c gs1ce\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(9.954) </div></div><div class=\"c_1 wb7 h9c gs1cf\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(9.508) </div></div><div class=\"c_1 wb8 h9c gs1d0\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(61.786) </div></div><div class=\"c_1 wb2 h9c gs1d1\"><div class=\"t_1 m0_1 x1_1 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro </div></div><div class=\"c_1 w76 h9c gs1d2\"><div class=\"t_1 m0_1 x27 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(922) </div></div><div class=\"c_1 wb3 h9c gs1d3\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(245) </div></div><div class=\"c_1 wb4 h9c gs1d4\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(103) </div></div><div class=\"c_1 wb7 h9c gs1d5\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb8 h9c gs1d6\"><div class=\"t_1 m0_1 x34 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.270) </div></div><div class=\"c_1 wb2 h9c gs1d7\"><div class=\"t_1 m0_1 x1_1 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Valor contable<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w76 h9c gs1d8\"><div class=\"t_1 m0_1 x33 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17.628 </div></div><div class=\"c_1 wb3 h9c gs1d9\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.651 </div></div><div class=\"c_1 wb4 h9c gs1da\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.090 </div></div><div class=\"c_1 wb7 h9c gs1db\"><div class=\"t_1 m0_1 xb h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls3c ws0_1\">65<span class=\"ls0_1\">2 </span></div></div><div class=\"c_1 wb8 h9c gs1dc\"><div class=\"t_1 m0_1 xf h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">26.021 </div></div><div class=\"c_1 wb2 h9c gs1dd\"><div class=\"t_1 m0_1 x1_1 h12 y7b7 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 1 de e<span class=\"__1 _4\"></span>nero de 2024<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w76 h9c gs1de\"><div class=\"t_1 m0_1 x33 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17.628 </div></div><div class=\"c_1 wb3 h9c gs1df\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.651 </div></div><div class=\"c_1 wb4 h9c gs1e0\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.090 </div></div><div class=\"c_1 wb7 h9c gs1e1\"><div class=\"t_1 m0_1 xb h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls3c ws0_1\">65<span class=\"ls0_1\">2 </span></div></div><div class=\"c_1 wb8 h9c gs1e2\"><div class=\"t_1 m0_1 xf h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">26.021 </div></div><div class=\"c_1 wb2 h9c gs1e3\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Coste  </div></div><div class=\"c_1 w76 h9c gs1e4\"><div class=\"t_1 m0_1 x30 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">31.896 </div></div><div class=\"c_1 wb3 h9c gs1e5\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">34.874 </div></div><div class=\"c_1 wb4 h9c gs1e6\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.147 </div></div><div class=\"c_1 wb7 h9c gs1e7\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">10.1<span class=\"ls9\">60</span> </div></div><div class=\"c_1 wb8 h9c gs1e8\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">89.077 </div></div><div class=\"c_1 wb2 h9c gs1e9\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  </div></div><div class=\"c_1 w76 h9c gs1ea\"><div class=\"t_1 m0_1 x55 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(13.346) </div></div><div class=\"c_1 wb3 h9c gs1eb\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(28.978) </div></div><div class=\"c_1 wb4 h9c gs1ec\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(9.954) </div></div><div class=\"c_1 wb7 h9c gs1ed\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(9.508) </div></div><div class=\"c_1 wb8 h9c gs1ee\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(61.786) </div></div><div class=\"c_1 wb2 h9c gs1ef\"><div class=\"t_1 m0_1 x1_1 h13 y7b7 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro </div></div><div class=\"c_1 w76 h9c gs1f0\"><div class=\"t_1 m0_1 x27 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(922) </div></div><div class=\"c_1 wb3 h9c gs1f1\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(245) </div></div><div class=\"c_1 wb4 h9c gs1f2\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(103) </div></div><div class=\"c_1 wb7 h9c gs1f3\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb8 h9c gs1f4\"><div class=\"t_1 m0_1 x34 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.270) </div></div><div class=\"c_1 wb2 h9c gs1f5\"><div class=\"t_1 m0_1 x1_1 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Valor contable<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w76 h9c gs1f6\"><div class=\"t_1 m0_1 x33 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17.628 </div></div><div class=\"c_1 wb3 h9c gs1f7\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.651 </div></div><div class=\"c_1 wb4 h9c gs1f8\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.090 </div></div><div class=\"c_1 wb7 h9c gs1f9\"><div class=\"t_1 m0_1 xb h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls3c ws0_1\">65<span class=\"ls0_1\">2 </span></div></div><div class=\"c_1 wb8 h9c gs1fa\"><div class=\"t_1 m0_1 xf h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">26.021 </div></div><div class=\"c_1 wb2 h9c gs1fb\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Altas  </div></div><div class=\"c_1 w76 h9c gs1fc\"><div class=\"t_1 m0_1 x32 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">39<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb3 h9c gs1fd\"><div class=\"t_1 m0_1 x87 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3 </div></div><div class=\"c_1 wb4 h9c gs1fe\"><div class=\"t_1 m0_1 x67 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">217<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb7 h9c gs1ff\"><div class=\"t_1 m0_1 x67 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">510<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h9c gs200\"><div class=\"t_1 m0_1 x67 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">769<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb2 h9c gs201\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 w76 h9c gs202\"><div class=\"t_1 m0_1 x70 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1) </div></div><div class=\"c_1 wb3 h9c gs203\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(102) </div></div><div class=\"c_1 wb4 h9c gs204\"><div class=\"t_1 m0_1 xb h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(26) </div></div><div class=\"c_1 wb7 h9c gs205\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb8 h9c gs206\"><div class=\"t_1 m0_1 x28 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(129) </div></div><div class=\"c_1 wb2 h9c gs207\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros movimien<span class=\"__1 _4\"></span>tos </div></div><div class=\"c_1 w76 h9c gs208\"><div class=\"t_1 m0_1 xa6 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">7 </div></div><div class=\"c_1 wb3 h9c gs209\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb4 h9c gs20a\"><div class=\"t_1 m0_1 x87 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">9 </div></div><div class=\"c_1 wb7 h9c gs20b\"><div class=\"t_1 m0_1 x4e h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">15<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb8 h9c gs20c\"><div class=\"t_1 m0_1 x70 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">31<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb2 h9c gs20d\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Dotaci\u00f3n para am<span class=\"__1 _4\"></span>ortizaci\u00f3n<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w76 h9c gs20e\"><div class=\"t_1 m0_1 x27 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(588) </div></div><div class=\"c_1 wb3 h9c gs20f\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.021) </div></div><div class=\"c_1 wb4 h9c gs210\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(130) </div></div><div class=\"c_1 wb7 h9c gs211\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(172) </div></div><div class=\"c_1 wb8 h9c gs212\"><div class=\"t_1 m0_1 x34 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.911) </div></div><div class=\"c_1 wb2 h9c gs213\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas amortizaci<span class=\"__1 _4\"></span>\u00f3n </div></div><div class=\"c_1 w76 h9c gs214\"><div class=\"t_1 m0_1 x4d h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h9c gs215\"><div class=\"t_1 m0_1 x4e h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">99<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb4 h9c gs216\"><div class=\"t_1 m0_1 x87 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6 </div></div><div class=\"c_1 wb7 h9c gs217\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb8 h9c gs218\"><div class=\"t_1 m0_1 x67 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls9 ws0_1\">105<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb2 h9c gs219\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros movimien<span class=\"__1 _4\"></span>tos de amortizaci<span class=\"__1 _4\"></span>\u00f3n </div></div><div class=\"c_1 w76 h9c gs21a\"><div class=\"t_1 m0_1 x70 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(8) </div></div><div class=\"c_1 wb3 h9c gs21b\"><div class=\"t_1 m0_1 x7d h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2) </div></div><div class=\"c_1 wb4 h9c gs21c\"><div class=\"t_1 m0_1 xb h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(25) </div></div><div class=\"c_1 wb7 h9c gs21d\"><div class=\"t_1 m0_1 x7d h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(4) </div></div><div class=\"c_1 wb8 h9c gs21e\"><div class=\"t_1 m0_1 xb h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(39) </div></div><div class=\"c_1 wb2 h9c gs21f\"><div class=\"t_1 m0_1 x1_1 h13 y7b8 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro </div></div><div class=\"c_1 w76 h9c gs220\"><div class=\"t_1 m0_1 x4d h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h9c gs221\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb4 h9c gs222\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb7 h9c gs223\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb8 h9c gs224\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h9e gs225\"><div class=\"t_1 m0_1 x1_1 h12 y7b2 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 de d<span class=\"__1 _4\"></span>iciembre  </div><div class=\"t_1 m0_1 x1_1 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">de 2024 </div></div><div class=\"c_1 w76 h9e gs226\"><div class=\"t_1 m0_1 x33 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17.077 </div></div><div class=\"c_1 wb3 h9e gs227\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.628 </div></div><div class=\"c_1 wb4 h9e gs228\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.141 </div></div><div class=\"c_1 wb7 h9e gs229\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.001 </div></div><div class=\"c_1 wb8 h9e gs22a\"><div class=\"t_1 m0_1 xf h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24.847 </div></div><div class=\"c_1 wb2 h9c gs22b\"><div class=\"t_1 m0_1 x1_1 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Coste  </div></div><div class=\"c_1 w76 h9c gs22c\"><div class=\"t_1 m0_1 x30 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">31.941 </div></div><div class=\"c_1 wb3 h9c gs22d\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">34.775 </div></div><div class=\"c_1 wb4 h9c gs22e\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.347 </div></div><div class=\"c_1 wb7 h9c gs22f\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">10.685 </div></div><div class=\"c_1 wb8 h9c gs230\"><div class=\"t_1 m0_1 x33 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">89.748 </div></div><div class=\"c_1 wb2 h9d gs231\"><div class=\"t_1 m0_1 x1_1 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  </div></div><div class=\"c_1 w76 h9d gs232\"><div class=\"t_1 m0_1 x55 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(13.942) </div></div><div class=\"c_1 wb3 h9d gs233\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(29.902) </div></div><div class=\"c_1 wb4 h9d gs234\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(10.103) </div></div><div class=\"c_1 wb7 h9d gs235\"><div class=\"t_1 m0_1 xf h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(9.684) </div></div><div class=\"c_1 wb8 h9d gs236\"><div class=\"t_1 m0_1 x8 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(63.631) </div></div><div class=\"c_1 wb2 h9c gs237\"><div class=\"t_1 m0_1 x1_1 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro </div></div><div class=\"c_1 w76 h9c gs238\"><div class=\"t_1 m0_1 x27 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(922) </div></div><div class=\"c_1 wb3 h9c gs239\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(245) </div></div><div class=\"c_1 wb4 h9c gs23a\"><div class=\"t_1 m0_1 x2f h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(103) </div></div><div class=\"c_1 wb7 h9c gs23b\"><div class=\"t_1 m0_1 x5a h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb8 h9c gs23c\"><div class=\"t_1 m0_1 x34 h13 yf4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.270) </div></div><div class=\"c_1 wb2 h9c gs23d\"><div class=\"t_1 m0_1 x1_1 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Valor contable<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w76 h9c gs23e\"><div class=\"t_1 m0_1 x33 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17.077 </div></div><div class=\"c_1 wb3 h9c gs23f\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.628 </div></div><div class=\"c_1 wb4 h9c gs240\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.141 </div></div><div class=\"c_1 wb7 h9c gs241\"><div class=\"t_1 m0_1 x30 h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.001 </div></div><div class=\"c_1 wb8 h9c gs242\"><div class=\"t_1 m0_1 xf h12 yf4 ff1_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24.847 </div></div>El de<span class=\"__1 _4\"></span>talle y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>movimientos <span class=\"__1 _4\"></span>de las<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>distintas <span class=\"__1 _4\"></span>categor\u00edas de <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>ones inmobiliarias <span class=\"__1 _4\"></span>se mu<span class=\"__1 _4\"></span>estran <span class=\"__1 _4\"></span>en la tabla siguiente: Miles de euros Terrenos Construcciones  Total Saldo a 1 de enero de 2023 14.492 3.953 18.445 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.468) (10.468) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.953 18.445 Bajas - - - Dotaci\u00f3n para amortizaci\u00f3n  - (274) (274) Bajas amortizaci\u00f3n - - - P\u00e9rdidas por deterioro - - - Saldo a 31 de diciembre de 2023 14.492 3.679 18.171 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.742) (10.742) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.679 18.171 Bajas - - - Dotaci\u00f3n para amortizaci\u00f3n  - (<span class=\"lsa\">249</span>) (<span class=\"lsa\">249</span>) Bajas amortizaci\u00f3n - - - P\u00e9rdidas por deterioro - - - Saldo a 31 de diciembre de 2024 14.492 3.430 17.922 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.991) (10.991) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.430 17.922 <div class=\"c_1 wc2 h9_1 gs246\"><div class=\"t_1 m0_1 xd5 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euro<span class=\"__1 _3\"></span>s </div></div><div class=\"c_1 wc4 h1c gs247\"><div class=\"t_1 m0_1 x6f h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fondo de </div><div class=\"t_1 m0_1 x5 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Comercio </div></div><div class=\"c_1 wb3 h1c gs248\"><div class=\"t_1 m0_1 xa h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Desarrollo </div></div><div class=\"c_1 wc4 h1c gs249\"><div class=\"t_1 m0_1 x5c h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aplicaciones </div><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">inform\u00e1ticas<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 wb3 h1c gs24a\"><div class=\"t_1 m0_1 xa h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">En curso y </div><div class=\"t_1 m0_1 x6f h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">anticipos </div></div><div class=\"c_1 w2e h1c gs24b\"><div class=\"t_1 m0_1 x6e h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wc3 ha2 gs24c\"><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>023 </div></div><div class=\"c_1 wc4 ha2 gs24d\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs24e\"><div class=\"t_1 m0_1 xf5 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">620 </div></div><div class=\"c_1 wc4 ha2 gs24f\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.596 </div></div><div class=\"c_1 wb3 ha2 gs250\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs251\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.216 </div></div><div class=\"c_1 wc3 ha2 gs252\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste </div></div><div class=\"c_1 wc4 ha2 gs253\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs254\"><div class=\"t_1 m0_1 x27 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.927 </div></div><div class=\"c_1 wc4 ha2 gs255\"><div class=\"t_1 m0_1 x30 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.411 </div></div><div class=\"c_1 wb3 ha2 gs256\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs257\"><div class=\"t_1 m0_1 x66 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.338 </div></div><div class=\"c_1 wc3 ha0 gs258\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  </div></div><div class=\"c_1 wc4 ha0 gs259\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha0 gs25a\"><div class=\"t_1 m0_1 x65 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.307) </div></div><div class=\"c_1 wc4 ha0 gs25b\"><div class=\"t_1 m0_1 x55 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(18.815) </div></div><div class=\"c_1 wb3 ha0 gs25c\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha0 gs25d\"><div class=\"t_1 m0_1 x55 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(23.122) </div></div><div class=\"c_1 wc3 ha0 gs25e\"><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor contabl<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 wc4 ha0 gs25f\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha0 gs260\"><div class=\"t_1 m0_1 xf5 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">620 </div></div><div class=\"c_1 wc4 ha0 gs261\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.596 </div></div><div class=\"c_1 wb3 ha0 gs262\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha0 gs263\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.216 </div></div><div class=\"c_1 wc3 ha0 gs264\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Altas </div></div><div class=\"c_1 wc4 ha0 gs265\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha0 gs266\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc4 ha0 gs267\"><div class=\"t_1 m0_1 x31 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls8 ws0_1\">81<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb3 ha0 gs268\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha0 gs269\"><div class=\"t_1 m0_1 x31 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls8 ws0_1\">81<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc3 ha2 gs26a\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 wc4 ha2 gs26b\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs26c\"><div class=\"t_1 m0_1 x11 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(673) </div></div><div class=\"c_1 wc4 ha2 gs26d\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs26e\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs26f\"><div class=\"t_1 m0_1 x11 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(673) </div></div><div class=\"c_1 wc3 ha2 gs270\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos </div></div><div class=\"c_1 wc4 ha2 gs271\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs272\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc4 ha2 gs273\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs274\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs275\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc3 ha3 gs276\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n </div></div><div class=\"c_1 wc4 ha3 gs277\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha3 gs278\"><div class=\"t_1 m0_1 x11 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(210) </div></div><div class=\"c_1 wc4 ha3 gs279\"><div class=\"t_1 m0_1 x33 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.655) </div></div><div class=\"c_1 wb3 ha3 gs27a\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha3 gs27b\"><div class=\"t_1 m0_1 x65 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.865) </div></div><div class=\"c_1 wc3 ha2 gs27c\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 wc4 ha2 gs27d\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs27e\"><div class=\"t_1 m0_1 x70 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">304 </div></div><div class=\"c_1 wc4 ha2 gs27f\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs280\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs281\"><div class=\"t_1 m0_1 x70 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">304 </div></div><div class=\"c_1 wc3 ha5 gs282\"><div class=\"t_1 m0_1 x5c h14 y856 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de </div><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">2023 </div></div><div class=\"c_1 wc4 ha5 gs283\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha5 gs284\"><div class=\"t_1 m0_1 x87 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls6 ws0_1\">41<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 ha5 gs285\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.022 </div></div><div class=\"c_1 wb3 ha5 gs286\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha5 gs287\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.063 </div></div><div class=\"c_1 wc3 ha2 gs288\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste </div></div><div class=\"c_1 wc4 ha2 gs289\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs28a\"><div class=\"t_1 m0_1 x27 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.254 </div></div><div class=\"c_1 wc4 ha2 gs28b\"><div class=\"t_1 m0_1 x30 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.492 </div></div><div class=\"c_1 wb3 ha2 gs28c\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs28d\"><div class=\"t_1 m0_1 x66 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.746 </div></div><div class=\"c_1 wc3 h22 gs28e\"><div class=\"t_1 m0_1 x5c h14 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada <span class=\"ff1_1\"> </span></div></div><div class=\"c_1 wc4 h22 gs28f\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h22 gs290\"><div class=\"t_1 m0_1 x65 h14 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.213)<span class=\"ff1_1\"> </span></div></div><div class=\"c_1 wc4 h22 gs291\"><div class=\"t_1 m0_1 x55 h14 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(20.470)<span class=\"ff1_1\"> </span></div></div><div class=\"c_1 wb3 h22 gs292\"><div class=\"t_1 m0_1 xb2 h14 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> </span></div></div><div class=\"c_1 w2e h22 gs293\"><div class=\"t_1 m0_1 x55 h14 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(24.683)<span class=\"ff1_1\"> </span></div></div><div class=\"c_1 wc3 h22 gs294\"><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor contabl<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 wc4 h22 gs295\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 wb3 h22 gs296\"><div class=\"t_1 m0_1 x87 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls6 ws0_1\">41<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h22 gs297\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.022 </div></div><div class=\"c_1 wb3 h22 gs298\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e h22 gs299\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.063 </div></div><div class=\"c_1 wc3 ha0 gs29a\"><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>024 </div></div><div class=\"c_1 wc4 ha0 gs29b\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha0 gs29c\"><div class=\"t_1 m0_1 x87 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls6 ws0_1\">41<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 ha0 gs29d\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.022 </div></div><div class=\"c_1 wb3 ha0 gs29e\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha0 gs29f\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.063 </div></div><div class=\"c_1 wc3 ha0 gs2a0\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste </div></div><div class=\"c_1 wc4 ha0 gs2a1\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha0 gs2a2\"><div class=\"t_1 m0_1 x27 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.254 </div></div><div class=\"c_1 wc4 ha0 gs2a3\"><div class=\"t_1 m0_1 x30 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.492 </div></div><div class=\"c_1 wb3 ha0 gs2a4\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha0 gs2a5\"><div class=\"t_1 m0_1 x66 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.746 </div></div><div class=\"c_1 wc3 ha2 gs2a6\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  </div></div><div class=\"c_1 wc4 ha2 gs2a7\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2a8\"><div class=\"t_1 m0_1 x65 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.213) </div></div><div class=\"c_1 wc4 ha2 gs2a9\"><div class=\"t_1 m0_1 x55 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(20.470) </div></div><div class=\"c_1 wb3 ha2 gs2aa\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs2ab\"><div class=\"t_1 m0_1 x55 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(24.683) </div></div><div class=\"c_1 wc3 ha2 gs2ac\"><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor contabl<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 wc4 ha2 gs2ad\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2ae\"><div class=\"t_1 m0_1 x87 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls6 ws0_1\">41<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 ha2 gs2af\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.022 </div></div><div class=\"c_1 wb3 ha2 gs2b0\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs2b1\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.063 </div></div><div class=\"c_1 wc3 ha2 gs2b2\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Altas </div></div><div class=\"c_1 wc4 ha2 gs2b3\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2b4\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc4 ha2 gs2b5\"><div class=\"t_1 m0_1 x31 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls8 ws0_1\">55<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb3 ha2 gs2b6\"><div class=\"t_1 m0_1 x4e h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">895 </div></div><div class=\"c_1 w2e ha2 gs2b7\"><div class=\"t_1 m0_1 x70 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">950 </div></div><div class=\"c_1 wc3 ha2 gs2b8\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 wc4 ha2 gs2b9\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2ba\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc4 ha2 gs2bb\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2bc\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs2bd\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc3 ha0 gs2be\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos </div></div><div class=\"c_1 wc4 ha0 gs2bf\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha0 gs2c0\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc4 ha0 gs2c1\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha0 gs2c2\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha0 gs2c3\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc3 ha2 gs2c4\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n </div></div><div class=\"c_1 wc4 ha2 gs2c5\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2c6\"><div class=\"t_1 m0_1 x7d h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(27) </div></div><div class=\"c_1 wc4 ha2 gs2c7\"><div class=\"t_1 m0_1 x11 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(956) </div></div><div class=\"c_1 wb3 ha2 gs2c8\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs2c9\"><div class=\"t_1 m0_1 x11 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(983) </div></div><div class=\"c_1 wc3 ha2 gs2ca\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c_1 wc4 ha2 gs2cb\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2cc\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc4 ha2 gs2cd\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2ce\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs2cf\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc3 h34 gs2d0\"><div class=\"t_1 m0_1 x5c h14 y861 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 <span class=\"__1 _3\"></span>de diciembre d<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 </div></div><div class=\"c_1 wc4 h34 gs2d1\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h34 gs2d2\"><div class=\"t_1 m0_1 x87 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls6 ws0_1\">14<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 h34 gs2d3\"><div class=\"t_1 m0_1 x7d h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">121 </div></div><div class=\"c_1 wb3 h34 gs2d4\"><div class=\"t_1 m0_1 x7d h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">895 </div></div><div class=\"c_1 w2e h34 gs2d5\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.030 </div></div><div class=\"c_1 wc3 ha0 gs2d6\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste </div></div><div class=\"c_1 wc4 ha0 gs2d7\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha0 gs2d8\"><div class=\"t_1 m0_1 x27 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.254 </div></div><div class=\"c_1 wc4 ha0 gs2d9\"><div class=\"t_1 m0_1 x30 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.547 </div></div><div class=\"c_1 wb3 ha0 gs2da\"><div class=\"t_1 m0_1 x4e h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">895 </div></div><div class=\"c_1 w2e ha0 gs2db\"><div class=\"t_1 m0_1 x66 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.696 </div></div><div class=\"c_1 wc3 ha2 gs2dc\"><div class=\"t_1 m0_1 x5c h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  </div></div><div class=\"c_1 wc4 ha2 gs2dd\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2de\"><div class=\"t_1 m0_1 x65 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.240) </div></div><div class=\"c_1 wc4 ha2 gs2df\"><div class=\"t_1 m0_1 x55 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(21.426) </div></div><div class=\"c_1 wb3 ha2 gs2e0\"><div class=\"t_1 m0_1 xb2 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2e ha2 gs2e1\"><div class=\"t_1 m0_1 x55 h3_1 y77 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(25.666) </div></div><div class=\"c_1 wc3 ha2 gs2e2\"><div class=\"t_1 m0_1 x5c h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor contabl<span class=\"__1 _3\"></span>e </div></div><div class=\"c_1 wc4 ha2 gs2e3\"><div class=\"t_1 m0_1 xb2 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 ha2 gs2e4\"><div class=\"t_1 m0_1 x87 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls6 ws0_1\">14<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc4 ha2 gs2e5\"><div class=\"t_1 m0_1 x7d h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">121 </div></div><div class=\"c_1 wb3 ha2 gs2e6\"><div class=\"t_1 m0_1 x7d h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">895 </div></div><div class=\"c_1 w2e ha2 gs2e7\"><div class=\"t_1 m0_1 x28 h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.030 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "Miles de euros Terrenos  y construcciones<span class=\"__1 _4\"></span> Instalaciones t\u00e9cnicas y maquinaria Otras instalaciones, utillaje y mobiliario Otro inmovilizado material Total Saldo a 1 de e<span class=\"__1 _4\"></span>nero de 2023<span class=\"__1 _4\"></span> 16.988 6.750 2.576 635<span class=\"ls0_1\"> </span>26.949 Coste  31.899 34.870 12.250 9.959 88.978 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (12.547) (27.875) (9.571) (9.324) (59.317) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (2.364) (245) (103) - (2.712) Valor contable<span class=\"__1 _4\"></span> 16.988 6.750 2.576 635<span class=\"ls0_1\"> </span>26.949 Altas  - - 109<span class=\"ls0_1\"> </span>219<span class=\"ls0_1\"> </span>328<span class=\"ls0_1\"> </span>Bajas - - (211) (20) (231) Otros movimien<span class=\"__1 _4\"></span>tos (3) 4 (1) 2 2 Dotaci\u00f3n para am<span class=\"__1 _4\"></span>ortizaci\u00f3n<span class=\"__1 _4\"></span> (683) (1.106) (369) (221) (2.379) Bajas amortizaci<span class=\"__1 _4\"></span>\u00f3n (116) - - 20<span class=\"ls0_1\"> </span>(96) Otros movimien<span class=\"__1 _4\"></span>tos de amortizaci<span class=\"__1 _4\"></span>\u00f3n - 3 (14) 17<span class=\"ls0_1\"> </span>6 P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro 1.442 - - - 1.442 Saldo a 31 de d<span class=\"__1 _4\"></span>iciembre  de 2023 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Coste  31.896 34.874 12.147 10.1<span class=\"ls9\">60</span> 89.077 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.346) (28.978) (9.954) (9.508) (61.786) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Saldo a 1 de e<span class=\"__1 _4\"></span>nero de 2024<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Coste  31.896 34.874 12.147 10.1<span class=\"ls9\">60</span> 89.077 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.346) (28.978) (9.954) (9.508) (61.786) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.628 5.651 2.090 65<span class=\"ls0_1\">2 </span>26.021 Altas  39<span class=\"ls0_1\"> </span>3 217<span class=\"ls0_1\"> </span>510<span class=\"ls0_1\"> </span>769<span class=\"ls0_1\"> </span>Bajas (1) (102) (26) - (129) Otros movimien<span class=\"__1 _4\"></span>tos 7 - 9 15<span class=\"ls0_1\"> </span>31<span class=\"ls0_1\"> </span>Dotaci\u00f3n para am<span class=\"__1 _4\"></span>ortizaci\u00f3n<span class=\"__1 _4\"></span> (588) (1.021) (130) (172) (1.911) Bajas amortizaci<span class=\"__1 _4\"></span>\u00f3n - 99<span class=\"ls0_1\"> </span>6 - 105<span class=\"ls0_1\"> </span>Otros movimien<span class=\"__1 _4\"></span>tos de amortizaci<span class=\"__1 _4\"></span>\u00f3n (8) (2) (25) (4) (39) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro - - - - - Saldo a 31 de d<span class=\"__1 _4\"></span>iciembre  de 2024 17.077 4.628 2.141 1.001 24.847 Coste  31.941 34.775 12.347 10.685 89.748 Amortizaci\u00f3n acu<span class=\"__1 _4\"></span>mulada  (13.942) (29.902) (10.103) (9.684) (63.631) P\u00e9rdidas por dete<span class=\"__1 _4\"></span>rioro (922) (245) (103) - (1.270) Valor contable<span class=\"__1 _4\"></span> 17.077 4.628 2.141 1.001 24.847 h)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">P\u00e9rdidas por deterioro </span></span>Durante <span class=\"__1 _22\"> </span>el <span class=\"__1 _45\"> </span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _45\"> </span>20<span class=\"__1 _4\"></span>23,  el <span class=\"__1 _22\"> </span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _45\"> </span>al <span class=\"__1 _22\"> </span>dispo<span class=\"__1 _4\"></span>ner  de <span class=\"__1 _22\"> </span>una <span class=\"__1 _22\"> </span>tasaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _22\"> </span>realizada <span class=\"__1 _45\"> </span>po<span class=\"__1 _4\"></span>r  <span class=\"ls16\">un <span class=\"__1 _22\"> </span></span>experto independiente de la sede soci<span class=\"__1 _4\"></span>al de la Sociedad la cual mostraba un valor razonable <span class=\"__1 _4\"></span>superior al valor neto contable del citado activo<span class=\"__1 _4\"></span> se procedi\u00f3 a revertir una provisi\u00f3n por deterioro por importe de 1,3 millones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ros <span class=\"__1 _4\"></span>reg<span class=\"__1 _4\"></span>istrada <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span>anteriores<span class=\"ls18\">. <span class=\"__1 _4\"></span></span>Du<span class=\"__1 _4\"></span>rante <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _4\"></span>2024, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>ha <span class=\"__1 _7\"></span>analizado <span class=\"__1 _7\"></span>la existencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>indicios <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>deterioro<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span>jetos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>amort<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _7\"></span>o depreciaci\u00f3n <span class=\"__1 _7\"></span>debido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>incurridas <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po. <span class=\"__1 _7\"></span>La <span class=\"__1 _7\"></span>direcci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>adm<span class=\"__1 _4\"></span>inistradores <span class=\"__1 _7\"></span>han estimado <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>valor <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>cuperable, <span class=\"__1 _29\"></span>concluyendo <span class=\"__1 _29\"></span>que <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>valo<span class=\"__1 _4\"></span>raciones <span class=\"__1 _29\"></span>realizadas <span class=\"__1 _21\"></span>durante el <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _1f\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>ha <span class=\"__1 _1f\"></span>puesto <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>manifiesto <span class=\"__1 _17\"></span>la <span class=\"__1 _1f\"></span>necesidad <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>dotar <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>revertir <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>alguno<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en concepto de p\u00e9rdidas por deterioro<span class=\"__1 _4c\"> </span>El de<span class=\"__1 _4\"></span>talle y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>movimientos <span class=\"__1 _4\"></span>de las<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>distintas <span class=\"__1 _4\"></span>categor\u00edas de <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>ones inmobiliarias <span class=\"__1 _4\"></span>se mu<span class=\"__1 _4\"></span>estran <span class=\"__1 _4\"></span>en la tabla siguiente: Miles de euros Terrenos Construcciones  Total Saldo a 1 de enero de 2023 14.492 3.953 18.445 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.468) (10.468) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.953 18.445 Bajas - - - Dotaci\u00f3n para amortizaci\u00f3n  - (274) (274) Bajas amortizaci\u00f3n - - - P\u00e9rdidas por deterioro - - - Saldo a 31 de diciembre de 2023 14.492 3.679 18.171 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.742) (10.742) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.679 18.171 Bajas - - - Dotaci\u00f3n para amortizaci\u00f3n  - (<span class=\"lsa\">249</span>) (<span class=\"lsa\">249</span>) Bajas amortizaci\u00f3n - - - P\u00e9rdidas por deterioro - - - Saldo a 31 de diciembre de 2024 14.492 3.430 17.922 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.991) (10.991) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.430 17.922 El detalle <span class=\"__1 _4\"></span>y movimiento en 202<span class=\"__1 _4\"></span>4 de las <span class=\"__1 _4\"></span>distintas categor\u00edas <span class=\"ls2d\">de<span class=\"__1 _4\"></span></span>l inmovilizado intangi<span class=\"__1 _4\"></span>ble<span class=\"ls18\">, </span>de<span class=\"__1 _4\"></span>sglosados<span class=\"__1 _3\"></span> entre los generados internamente y otros inmovilizados intangibles, <span class=\"__1 _3\"></span>se muestran a continuaci\u00f3n:<span class=\"__1 _4\"></span> Miles de euro<span class=\"__1 _3\"></span>s Fondo de Comercio Desarrollo Aplicaciones inform\u00e1ticas<span class=\"__1 _3\"></span> En curso y anticipos Total Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>023 - 620 2.596 - 3.216 Coste - 4.927 21.411 - 26.338 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.307) (18.815) - (23.122) Valor contabl<span class=\"__1 _3\"></span>e - 620 2.596 - 3.216 Altas - - 81<span class=\"ls0_1\"> </span>- 81<span class=\"ls0_1\"> </span>Bajas - (673) - - (673) Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (210) (1.655) - (1.865) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - 304 - - 304 Saldo a 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de 2023 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada <span class=\"ff1_1\"> </span>- (4.213)<span class=\"ff1_1\"> </span>(20.470)<span class=\"ff1_1\"> </span>-<span class=\"ff1_1\"> </span>(24.683)<span class=\"ff1_1\"> </span>Valor contabl<span class=\"__1 _3\"></span>e -<span class=\"ff2_1\"> </span>41<span class=\"ls0_1\"> </span>1.022 - 1.063 Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>024 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.213) (20.470) - (24.683) Valor contabl<span class=\"__1 _3\"></span>e - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Altas - - 55<span class=\"ls0_1\"> </span>895 950 Bajas - - - - - Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (27) (956) - (983) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - - - - - Saldo a 31 <span class=\"__1 _3\"></span>de diciembre d<span class=\"__1 _3\"></span>e 2024 - 14<span class=\"ls0_1\"> </span>121 895 1.030 Coste - 4.254 21.547 895 26.696 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.240) (21.426) - (25.666) Valor contabl<span class=\"__1 _3\"></span>e - 14<span class=\"ls0_1\"> </span>121 895 1.030 Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Hasta 3 meses 11.029 4.410 Entre 3 y 6 meses 1.344 1.559 Entre 6 y 1 a\u00f1o 2.432 646<span class=\"ls0_1\"> </span>M\u00e1s de 1 a\u00f1o 21.846 23.380 36.651 29.995 Miles de euros<span class=\"ff2_1\"> </span>202<span class=\"ls0_1\">4<span class=\"ff2_1\"> </span></span>202<span class=\"ls0_1\">3 </span>Saldo Inicial 39.032 24.200 OEPC del ejercicio anterior facturada (16.144) (9.577) Variaciones por tipo de cambio y otros (<span class=\"lsa\">275</span>) (464) Deterioro de OEPC  (8.192) - Variaci\u00f3n progresi\u00f3n de los proyectos  (Ingresos <span class=\"ff8\">\u2013</span> Facturaci\u00f3n) 9.316 24.873 Saldo Final 23.737 39.032 <div class=\"c_1 we8 h9_1 gs32f\"><div class=\"t_1 m0_1 xfe h5_1 y34d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 we h9_1 gs330\"><div class=\"t_1 m0_1 x8 h5_1 y26b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">OEPC </div></div><div class=\"c_1 we9 h9_1 gs331\"><div class=\"t_1 m0_1 x25 h5_1 y26b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deterioro </div></div><div class=\"c_1 we9 h9_1 gs332\"><div class=\"t_1 m0_1 x104 h5_1 y26b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Neto </div></div><div class=\"c_1 we7 h9_1 gs333\"><div class=\"t_1 m0_1 x45 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">OEPC &gt; 1 a\u00f1o </div></div><div class=\"c_1 we7 h9_1 gs334\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Termocentro </div></div><div class=\"c_1 we h9_1 gs335\"><div class=\"t_1 m0_1 x28 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">16.514<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 h9_1 gs336\"><div class=\"t_1 m0_1 xf h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.<span class=\"lsa\">514</span>) </div></div><div class=\"c_1 we9 h9_1 gs337\"><div class=\"t_1 m0_1 x23 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 we7 h9_1 gs338\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tuticorin </div></div><div class=\"c_1 we h9_1 gs339\"><div class=\"t_1 m0_1 x67 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.273 </div></div><div class=\"c_1 we9 h9_1 gs33a\"><div class=\"t_1 m0_1 x66 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.273) </div></div><div class=\"c_1 we9 h9_1 gs33b\"><div class=\"t_1 m0_1 x23 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 we7 h9_1 gs33c\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aconcagua </div></div><div class=\"c_1 we h9_1 gs33d\"><div class=\"t_1 m0_1 x67 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">8.192<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 h9_1 gs33e\"><div class=\"t_1 m0_1 x66 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(8.192) </div></div><div class=\"c_1 we9 h9_1 gs33f\"><div class=\"t_1 m0_1 x23 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 we7 hc gs340\"><div class=\"t_1 m0_1 x45 h7_1 y8ef ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Petacalco - Greenfield </div></div><div class=\"c_1 we hc gs341\"><div class=\"t_1 m0_1 x67 h7_1 y8ef ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.463 </div></div><div class=\"c_1 we9 hc gs342\"><div class=\"t_1 m0_1 x23 h7_1 y8ef ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 we9 hc gs343\"><div class=\"t_1 m0_1 x67 h7_1 y8ef ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.463 </div></div><div class=\"c_1 we7 h9_1 gs344\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fabricaci\u00f3n de recipientes a presi\u00f3n </div></div><div class=\"c_1 we h9_1 gs345\"><div class=\"t_1 m0_1 x67 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.174 </div></div><div class=\"c_1 we9 h9_1 gs346\"><div class=\"t_1 m0_1 x66 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.811) </div></div><div class=\"c_1 we9 h9_1 gs347\"><div class=\"t_1 m0_1 x31 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">363<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we7 ha_1 gs348\"><div class=\"t_1 m0_1 x45 h7_1 y113 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros </div></div><div class=\"c_1 we ha_1 gs349\"><div class=\"t_1 m0_1 x67 h7_1 y113 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.729 </div></div><div class=\"c_1 we9 ha_1 gs34a\"><div class=\"t_1 m0_1 x66 h7_1 y113 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.194) </div></div><div class=\"c_1 we9 ha_1 gs34b\"><div class=\"t_1 m0_1 x31 h7_1 y113 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">535<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we7 h9_1 gs34c\"><div class=\"t_1 m0_1 x45 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total OEPC &gt; 1 a\u00f1o </div></div><div class=\"c_1 we h9_1 gs34d\"><div class=\"t_1 m0_1 x30 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">36.345 </div></div><div class=\"c_1 we9 h9_1 gs34e\"><div class=\"t_1 m0_1 x46 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(31.984) </div></div><div class=\"c_1 we9 h9_1 gs34f\"><div class=\"t_1 m0_1 x11 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.361 </div></div><div class=\"c_1 we7 h9_1 gs350\"><div class=\"t_1 m0_1 x45 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto OEPC </div></div><div class=\"c_1 we h9_1 gs351\"><div class=\"t_1 m0_1 x30 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">19.376 </div></div><div class=\"c_1 we9 h9_1 gs352\"><div class=\"t_1 m0_1 x23 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 we9 h9_1 gs353\"><div class=\"t_1 m0_1 x30 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">19.376 </div></div><div class=\"c_1 we h9_1 gs354\"><div class=\"t_1 m0_1 x30 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.721 </div></div><div class=\"c_1 we9 h9_1 gs355\"><div class=\"t_1 m0_1 x46 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(31.984) </div></div><div class=\"c_1 we9 h9_1 gs356\"><div class=\"t_1 m0_1 x30 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.737 </div></div>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Arrendamientos (16.201) (18.225) Reparaciones y conservaci\u00f3n (1.027) (877) Servicios profesionales independientes (14.565) (8.758) Transporte (6.350) (1.763) Primas de seguros (4.365) (4.145) Servicios bancarios y similares (6.814) (7.854) Publicidad (<span class=\"lsa\">127</span>) (<span class=\"lsa\">65</span>) Suministros (1.671) (2.208) Otros servicios (12.163) (14.649) Servicios exteriores (63.283) (58.544) Tributos (1.098) (1.402) (64.381) (59.946)<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "No <span class=\"__1 _17\"> </span>se <span class=\"__1 _16\"> </span>han <span class=\"__1 _17\"> </span>producido <span class=\"__1 _16\"> </span>movimientos <span class=\"__1 _17\"> </span>si<span class=\"__1 _4\"></span>gnificativos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>cuanto <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>alt<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>bajas <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>los <span class=\"__1 _16\"> </span>elementos <span class=\"__1 _17\"> </span>del inmovilizado material<span class=\"__1 _4c\"> </span><span class=\"ls18\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "17.628 a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Inmovilizado material afecto a garant\u00edas </span></span>A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>20<span class=\"__1 _4\"></span>24 <span class=\"__1 _4\"></span>existen <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span>ementos d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>inmovilizado <span class=\"__1 _4\"></span>materi<span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>por u<span class=\"__1 _4\"></span>n valo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>neto <span class=\"__1 _4\"></span>cont<span class=\"__1 _4\"></span>able de <span class=\"ls0_1\">2.904<span class=\"__1 _4\"></span> miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>en garant\u00eda <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>acuerdos de <span class=\"__1 _4\"></span>suspensi\u00f3n d<span class=\"__1 _4\"></span>e deuda <span class=\"__1 _4\"></span>derivada de<span class=\"__1 _4\"></span> las <span class=\"__1 _4\"></span>actas<span class=\"__1 _4\"></span> </span>de<span class=\"ls0_1\"> <span class=\"__1 _4\"></span>li<span class=\"__1 _4\"></span>quidaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>IVA, <span class=\"__1 _4\"></span>IRPF <span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>Impuestos <span class=\"__1 _4\"></span>so<span class=\"__1 _4\"></span>bre <span class=\"__1 _4\"></span>Sociedades<span class=\"__1 _4\"></span>-operaciones <span class=\"__1 _7\"></span>vinculadas <span class=\"__1 _4\"></span>(2.949 <span class=\"__1 _7\"></span>miles <span class=\"__1 _4\"></span>de </span>euros en 2023).  a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1\">Inversiones inmobiliarias afectas a garant\u00edas </span></span>A <span class=\"__1 _4\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _7\"></span>existen <span class=\"__1 _7\"></span>inversiones <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>mobiliarias <span class=\"__1 _7\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>valor <span class=\"__1 _7\"></span>neto <span class=\"__1 _4\"></span>contable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span><span class=\"lsa\">12</span>.214 miles <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>garant\u00eda <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>acuerdos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>suspe<span class=\"__1 _4\"></span>nsi\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>deuda <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>erivada <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>las <span class=\"__1 _2e\"> </span>a<span class=\"__1 _4\"></span>ctas <span class=\"__1 _16\"> </span>de liquidaci\u00f3n de IVA,<span class=\"__1 _3\"></span> IRPF <span class=\"__1 _3\"></span>e Impuestos sobre <span class=\"__1 _3\"></span>Sociedades-op<span class=\"__1 _4\"></span>eraciones <span class=\"__1 _3\"></span>vinculadas (2023<span class=\"ls31\">: </span>12.303 miles de euros<span class=\"ls31\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "f)<span class=\"ff4 ls0_1\"> <span class=\"__1 _50\"> </span><span class=\"ff2_1\">Concesi\u00f3n Administrativa (El Taller\u00f3n) <span class=\"ff8\">\u2013</span> Activo por derecho de uso arrendamiento </span></span>El Grupo <span class=\"__1 _4\"></span>posee una concesi\u00f3n<span class=\"__1 _4\"></span> relativa a la utilizaci\u00f3<span class=\"__1 _4\"></span>n del espacio <span class=\"__1 _4\"></span>p\u00fablico, otorgada por la <span class=\"__1 _4\"></span>Autoridad<span class=\"__1 _3\"></span> Portuaria <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Gij\u00f3n <span class=\"__1 _1f\"></span>cuya <span class=\"__1 _1f\"></span>tasa <span class=\"__1 _7\"></span>anu<span class=\"__1 _4\"></span>al <span class=\"__1 _1f\"></span>asciende <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span><span class=\"lsa\">114</span> <span class=\"__1 _1f\"></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>duraci\u00f3<span class=\"__1 _4\"></span>n, <span class=\"__1 _1f\"></span>una <span class=\"__1 _7\"></span>vez <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>el Consejo <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>Autoridad <span class=\"__1 _21\"></span>Portuaria <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>Gij\u00f3n <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>sesi\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>17<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>diciembre <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>2021 <span class=\"__1 _3\"></span>acord\u00f3 <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>ampliaci\u00f3n del plazo de la concesi\u00f3n en 10 a\u00f1os, se prorroga hasta septiembre de 2033. A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>20<span class=\"__1 _4\"></span>24, <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l v<span class=\"__1 _3\"></span>alor neto <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>able <span class=\"__1 _3\"></span>del <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nmovilizado, \u00edntegramente <span class=\"__1 _3\"></span>propiedad d<span class=\"__1 _3\"></span>e Dur<span class=\"__1 _3\"></span>o Felguera <span class=\"__1 _29\"></span>Calde<span class=\"__1 _4\"></span>rer\u00eda <span class=\"__1 _29\"></span>Pesada, <span class=\"__1 _29\"></span>S.A.U., <span class=\"__1 _29\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>encuentra <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>funcionamiento <span class=\"__1 _21\"></span>sobre <span class=\"__1 _29\"></span>terrenos <span class=\"__1 _29\"></span>cuyo <span class=\"__1 _21\"></span>derecho de <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>so <span class=\"__1 _7\"></span>est\u00e1 <span class=\"__1 _1f\"></span>vinculado <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>citada <span class=\"__1 _1f\"></span>concesi\u00f3n <span class=\"__1 _7\"></span>es <span class=\"__1 _1f\"></span>aproximadamente <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>6<span class=\"__1 _4\"></span>.337 <span class=\"__1 _7\"></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _1f\"></span>(7.539 miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>euros <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>31 <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span><span class=\"ls19\">de</span> <span class=\"__1 _17\"> </span><span class=\"ls2a\">20</span>23), <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _1f\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>un <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>de <span class=\"__1 _16\"> </span>1.220 <span class=\"__1 _1f\"></span>mil<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _17\"> </span>se corresponde con construcciones<span class=\"__1 _4\"></span> (1.325 miles <span class=\"__1 _4\"></span>de euros a 31 de<span class=\"__1 _4\"></span> diciembre de <span class=\"__1 _4\"></span>2023). En este<span class=\"__1 _4\"></span> sentido y <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>t\u00e9rminos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>concesi\u00f3n, <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fi<span class=\"__1 _4\"></span>nalizaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>per\u00edodo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>establecido, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ejercicio 20<span class=\"ls0_1\">33, <span class=\"__1 _16\"> </span>revertir\u00edan <span class=\"__1 _2e\"> </span>al <span class=\"__1 _16\"> </span>Estado <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _16\"> </span>terrenos, <span class=\"__1 _16\"> </span>ob<span class=\"__1 _4\"></span>ras <span class=\"__1 _16\"> </span>e <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>nstalaciones <span class=\"__1 _16\"> </span>objeto<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>concesi\u00f3n <span class=\"__1 _2e\"> </span>pudiendo </span>retirarse <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>concesionario, <span class=\"__1 _21\"></span>aquellos elementos <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>no <span class=\"__1 _3\"></span>figuraran <span class=\"__1 _21\"></span>y que <span class=\"__1 _21\"></span>no est\u00e9n <span class=\"__1 _21\"></span>unidos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>manera fija <span class=\"__1 _17\"> </span>al <span class=\"__1 _16\"> </span>inmueble <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>con <span class=\"__1 _16\"> </span>ello <span class=\"__1 _17\"> </span>no <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>produzca <span class=\"__1 _17\"> </span>qu<span class=\"__1 _4\"></span>ebranto <span class=\"__1 _17\"> </span>ni <span class=\"__1 _16\"> </span>deterioro <span class=\"__1 _17\"> </span>del <span class=\"__1 _16\"> </span>mismo.<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Di<span class=\"__1 _4\"></span>chos <span class=\"__1 _17\"> </span>ac<span class=\"ls25\">ti</span>vos <span class=\"__1 _16\"> </span>se amortizan <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>vida <span class=\"__1 _21\"></span>original <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>concesi\u00f3n, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>xtendi\u00e9ndose <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>vida <span class=\"__1 _29\"></span>\u00fa<span class=\"__1 _4\"></span>til <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>los <span class=\"__1 _29\"></span>mi<span class=\"__1 _4\"></span>smos <span class=\"__1 _29\"></span>tras <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>pr\u00f3rroga de forma prospectiva",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "g)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Derechos de uso sobre activos arrendados </span></span>En <span class=\"__1 _1f\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>ep\u00edgrafe <span class=\"__1 _1f\"></span>Inmovilizado <span class=\"__1 _17\"> </span>mate<span class=\"__1 _4\"></span>rial <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>in<span class=\"__1 _4\"></span>cluyen <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>netos, <span class=\"__1 _17\"> </span>atendiendo <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>su <span class=\"__1 _17\"> </span>naturaleza, <span class=\"__1 _1f\"></span>cuyo valor neto contable <span class=\"__1 _3\"></span>a 31 <span class=\"__1 _3\"></span>de diciembre de 2024 asciende a <span class=\"lsa\">873 <span class=\"__1 _3\"></span><span class=\"ls0_1\">miles de euros (<span class=\"lsa\">968</span> miles <span class=\"__1 _3\"></span>de euros a<span class=\"__1 _3\"></span> </span></span>31 de d<span class=\"__1 _3\"></span>iciembre de <span class=\"__1 _3\"></span>2023) como <span class=\"__1 _3\"></span>consecuencia de<span class=\"__1 _3\"></span>l reconocimiento <span class=\"__1 _3\"></span>de los <span class=\"__1 _3\"></span>contratos <span class=\"__1 _3\"></span>de arrendamiento operativo, <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>aplicaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>NIIF <span class=\"__1 _21\"></span>16. <span class=\"__1 _3\"></span>Dentro <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>este <span class=\"__1 _21\"></span>ep\u00edgrafe <span class=\"__1 _3\"></span>tambi\u00e9n <span class=\"__1 _21\"></span>est\u00e1n <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _21\"></span>subyacentes correspondientes a los <span class=\"__1 _4\"></span>arrendamientos financieros, cuyo criterio de contabilizaci<span class=\"__1 _4\"></span>\u00f3n<span class=\"__1 _4\"></span> se ha mantenido sin cambios en comparaci\u00f3n con la NIC 17 anterior. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "h)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">P\u00e9rdidas por deterioro </span></span>Durante <span class=\"__1 _22\"> </span>el <span class=\"__1 _45\"> </span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _45\"> </span>20<span class=\"__1 _4\"></span>23,  el <span class=\"__1 _22\"> </span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _45\"> </span>al <span class=\"__1 _22\"> </span>dispo<span class=\"__1 _4\"></span>ner  de <span class=\"__1 _22\"> </span>una <span class=\"__1 _22\"> </span>tasaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _22\"> </span>realizada <span class=\"__1 _45\"> </span>po<span class=\"__1 _4\"></span>r  <span class=\"ls16\">un <span class=\"__1 _22\"> </span></span>experto independiente de la sede soci<span class=\"__1 _4\"></span>al de la Sociedad la cual mostraba un valor razonable <span class=\"__1 _4\"></span>superior al valor neto contable del citado activo<span class=\"__1 _4\"></span> se procedi\u00f3 a revertir una provisi\u00f3n por deterioro por importe de 1,3 millones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ros <span class=\"__1 _4\"></span>reg<span class=\"__1 _4\"></span>istrada <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _7\"></span>anteriores<span class=\"ls18\">. <span class=\"__1 _4\"></span></span>Du<span class=\"__1 _4\"></span>rante <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _4\"></span>2024, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>ha <span class=\"__1 _7\"></span>analizado <span class=\"__1 _7\"></span>la existencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>indicios <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>deterioro<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>activos <span class=\"__1 _7\"></span>no <span class=\"__1 _1f\"></span>financieros <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span>jetos <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>amort<span class=\"__1 _4\"></span>izaci\u00f3n <span class=\"__1 _7\"></span>o depreciaci\u00f3n <span class=\"__1 _7\"></span>debido <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>incurridas <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _4\"></span>Gru<span class=\"__1 _4\"></span>po. <span class=\"__1 _7\"></span>La <span class=\"__1 _7\"></span>direcci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>adm<span class=\"__1 _4\"></span>inistradores <span class=\"__1 _7\"></span>han estimado <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>valor <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>cuperable, <span class=\"__1 _29\"></span>concluyendo <span class=\"__1 _29\"></span>que <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>valor <span class=\"__1 _21\"></span>razonable <span class=\"__1 _21\"></span>las <span class=\"__1 _29\"></span>valo<span class=\"__1 _4\"></span>raciones <span class=\"__1 _29\"></span>realizadas <span class=\"__1 _21\"></span>durante el <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _1f\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>ha <span class=\"__1 _1f\"></span>puesto <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>manifiesto <span class=\"__1 _17\"></span>la <span class=\"__1 _1f\"></span>necesidad <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>dotar <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>revertir <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>alguno<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>en concepto de p\u00e9rdidas por deterioro<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _25\"> </span><span class=\"ff2_1\">P\u00e9rdidas por deterioro </span></span>Tal <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>desglosa <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Notas <span class=\"__1 _7\"></span>2.9 <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>4, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>Direcci\u00f3n <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>solicitado <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>valo<span class=\"__1 _4\"></span>raci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>experto independiente <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los  terrenos <span class=\"__1 _20\"> </span>y  cons<span class=\"__1 _3\"></span>trucciones <span class=\"__1 _1a\"> </span>que  f<span class=\"__1 _3\"></span>orman  las <span class=\"__1 _20\"> </span>inversiones <span class=\"__1 _1a\"> </span>inmobiliari<span class=\"__1 _4\"></span>as <span class=\"__1 _20\"> </span>p<span class=\"__1 _4\"></span>ara<span class=\"__1 _3\"></span> determinar <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>existencia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>estos <span class=\"__1 _4\"></span>activos. <span class=\"__1 _4\"></span>Frut<span class=\"__1 _4\"></span>o de <span class=\"__1 _4\"></span>ello, <span class=\"__1 _7\"></span>durante los <span class=\"__1 _4\"></span>ejerci<span class=\"__1 _4\"></span>cios 2<span class=\"__1 _4\"></span>024 y <span class=\"__1 _4\"></span>2023 <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>pu<span class=\"__1 _4\"></span>esto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>manifiesto <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>necesidad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>dotar <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>revertir <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte alguno <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ncepto d<span class=\"__1 _4\"></span>e p\u00e9rdidas por deterioro",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "7.<span class=\"ff5 ls0_1\"> <span class=\"__1 _1e\"> </span><span class=\"ff1_1\">Inversiones inmob<span class=\"__1 _4\"></span>iliarias<span class=\"__1 _4\"></span>  </span></span>El de<span class=\"__1 _4\"></span>talle y <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>movimientos <span class=\"__1 _4\"></span>de las<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>distintas <span class=\"__1 _4\"></span>categor\u00edas de <span class=\"__1 _4\"></span>inversi<span class=\"__1 _4\"></span>ones inmobiliarias <span class=\"__1 _4\"></span>se mu<span class=\"__1 _4\"></span>estran <span class=\"__1 _4\"></span>en la tabla siguiente: Miles de euros Terrenos Construcciones  Total Saldo a 1 de enero de 2023 14.492 3.953 18.445 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.468) (10.468) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.953 18.445 Bajas - - - Dotaci\u00f3n para amortizaci\u00f3n  - (274) (274) Bajas amortizaci\u00f3n - - - P\u00e9rdidas por deterioro - - - Saldo a 31 de diciembre de 2023 14.492 3.679 18.171 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.742) (10.742) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.679 18.171 Bajas - - - Dotaci\u00f3n para amortizaci\u00f3n  - (<span class=\"lsa\">249</span>) (<span class=\"lsa\">249</span>) Bajas amortizaci\u00f3n - - - P\u00e9rdidas por deterioro - - - Saldo a 31 de diciembre de 2024 14.492 3.430 17.922 Coste  18.608 15.727 34.335 Amortizaci\u00f3n acumulada - (10.991) (10.991) P\u00e9rdidas por deterioro (4.116) (1.306) (5.422) Valor contable 14.492 3.430 17.922 A <span class=\"__1 _16\"> </span>31 <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>2024 <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>2023, <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _2e\"> </span>principales <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span>ementos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>las <span class=\"__1 _2e\"> </span>i<span class=\"__1 _4\"></span>nversiones <span class=\"__1 _2e\"> </span>inmobiliarias, corresponden <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>terre<span class=\"__1 _4\"></span>nos <span class=\"__1 _4\"></span>ubi<span class=\"__1 _4\"></span>cados, <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>mayor\u00eda, <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>concejos <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>Lang<span class=\"__1 _4\"></span>reo <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>Oviedo <span class=\"__1 _7\"></span>(Asturias) de los cuales 0,8 millones de eu<span class=\"__1 _4\"></span>ros corresponden a parcelas calificadas como r\u00fasticas y ubicadas en distintos <span class=\"__1 _4\"></span>lugares <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>concejo <span class=\"__1 _4\"></span>de Lan<span class=\"__1 _4\"></span>greo, <span class=\"__1 _4\"></span>8,2 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>corresponden <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>parcelas <span class=\"__1 _4\"></span>calificadas como <span class=\"__1 _4\"></span>suelo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>so <span class=\"__1 _4\"></span>industrial <span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>so<span class=\"__1 _4\"></span>lares <span class=\"__1 _4\"></span>edi<span class=\"__1 _4\"></span>ficables <span class=\"__1 _7\"></span>y 5<span class=\"__1 _4\"></span>,1 <span class=\"__1 _4\"></span>millon<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>uros <span class=\"__1 _4\"></span>como <span class=\"__1 _7\"></span>edificios <span class=\"__1 _4\"></span>ubicados en Gij\u00f3n, Oviedo <span class=\"ls11\">y </span>La Felguera. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1\">Inversiones inmobiliarias afectas a garant\u00edas </span></span>A <span class=\"__1 _4\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _7\"></span>existen <span class=\"__1 _7\"></span>inversiones <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>mobiliarias <span class=\"__1 _7\"></span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>valor <span class=\"__1 _7\"></span>neto <span class=\"__1 _4\"></span>contable <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span><span class=\"lsa\">12</span>.214 miles <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>garant\u00eda <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>acuerdos <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>suspe<span class=\"__1 _4\"></span>nsi\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>deuda <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>erivada <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>las <span class=\"__1 _2e\"> </span>a<span class=\"__1 _4\"></span>ctas <span class=\"__1 _16\"> </span>de liquidaci\u00f3n de IVA,<span class=\"__1 _3\"></span> IRPF <span class=\"__1 _3\"></span>e Impuestos sobre <span class=\"__1 _3\"></span>Sociedades-op<span class=\"__1 _4\"></span>eraciones <span class=\"__1 _3\"></span>vinculadas (2023<span class=\"ls31\">: </span>12.303 miles de euros<span class=\"ls31\">).</span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3d\"> </span><span class=\"ff2_1\">Bienes totalmente amortizados<span class=\"ff3_1\"> </span></span></span>A <span class=\"__1 _4\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>20<span class=\"__1 _4\"></span>24 <span class=\"__1 _4\"></span>existe<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>elementos <span class=\"__1 _7\"></span>totalmente <span class=\"__1 _4\"></span>amo<span class=\"__1 _4\"></span>rtizados <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>todav\u00eda <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>st\u00e1n <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>uso por importe de 6.800 miles de euros (5.589 miles de euros en 2023<span class=\"ls31\">).</span> c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _25\"> </span><span class=\"ff2_1\">P\u00e9rdidas por deterioro </span></span>Tal <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>desglosa <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Notas <span class=\"__1 _7\"></span>2.9 <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>4, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>Direcci\u00f3n <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>solicitado <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>valo<span class=\"__1 _4\"></span>raci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>experto independiente <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>los  terrenos <span class=\"__1 _20\"> </span>y  cons<span class=\"__1 _3\"></span>trucciones <span class=\"__1 _1a\"> </span>que  f<span class=\"__1 _3\"></span>orman  las <span class=\"__1 _20\"> </span>inversiones <span class=\"__1 _1a\"> </span>inmobiliari<span class=\"__1 _4\"></span>as <span class=\"__1 _20\"> </span>p<span class=\"__1 _4\"></span>ara<span class=\"__1 _3\"></span> determinar <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>existencia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>estos <span class=\"__1 _4\"></span>activos. <span class=\"__1 _4\"></span>Frut<span class=\"__1 _4\"></span>o de <span class=\"__1 _4\"></span>ello, <span class=\"__1 _7\"></span>durante los <span class=\"__1 _4\"></span>ejerci<span class=\"__1 _4\"></span>cios 2<span class=\"__1 _4\"></span>024 y <span class=\"__1 _4\"></span>2023 <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>pu<span class=\"__1 _4\"></span>esto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>manifiesto <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>necesidad <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>dotar <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>revertir <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte alguno <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>ncepto d<span class=\"__1 _4\"></span>e p\u00e9rdidas por deterioro",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "<div class=\"c_1 w2_1 h0_1 gs244\"><div class=\"t_1 m0_1 x73 h37 y780 ff1_1 fs0_1 fc0_1 sc0_1 ls13 ws0_1\">8.<span class=\"ff5 ls0_1\"> <span class=\"__1 _1e\"> </span><span class=\"ff1_1\">Inmovilizado int<span class=\"__1 _4\"></span>angible<span class=\"__1 _4\"></span> </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y839 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y83a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El detalle <span class=\"__1 _4\"></span>y movimiento en 202<span class=\"__1 _4\"></span>4 de las <span class=\"__1 _4\"></span>distintas categor\u00edas <span class=\"ls2d\">de<span class=\"__1 _4\"></span></span>l inmovilizado intangi<span class=\"__1 _4\"></span>ble<span class=\"ls18\">, </span>de<span class=\"__1 _4\"></span>sglosados<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y83b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">entre los generados internamente y otros inmovilizados intangibles, <span class=\"__1 _3\"></span>se muestran a continuaci\u00f3n:<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h3_1 y4e1 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x73 hb y83c ff2_1 fs3_1 fc0_1 sc0_1 ls1a ws0_1\">a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Altas relevantes que se han producido en 2024 </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y83d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y83e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El Grupo <span class=\"__1 _4\"></span>tiene <span class=\"ff8\">reg<span class=\"__1 _4\"></span>istrado en el e<span class=\"__1 _4\"></span>p\u00edgrafe de \u201cIn<span class=\"__1 _4\"></span>movilizado intangible en <span class=\"__1 _4\"></span>curso\u201d<span class=\"__1 _4\"></span></span> un<span class=\"__1 _4\"></span> importe de <span class=\"__1 _4\"></span>895 <span class=\"__1 _4\"></span>miles </div><div class=\"t_1 m0_1 x2_1 h7_1 y83f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _1f\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>inversi\u00f3n <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>nuevo <span class=\"__1 _7\"></span>ERP <span class=\"__1 _1f\"></span>cuya <span class=\"__1 _1f\"></span>implantaci\u00f3n <span class=\"__1 _1f\"></span>est\u00e1 <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>curso <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y1e2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre de 2024. </div><div class=\"t_1 m0_1 x2_1 h7_1 y840 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x73 hb y841 ff2_1 fs3_1 fc0_1 sc0_1 ls19 ws0_1\">b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Bienes totalmente amortizados </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y842 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y843 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _4\"></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><span class=\"lsa\">20</span>24 <span class=\"__1 _4\"></span>existen <span class=\"__1 _7\"></span>elementos <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>otalmente <span class=\"__1 _4\"></span>amortizados <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>odav\u00eda <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>uso<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y844 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">por importe de 25.420 miles de euros (14.564 miles de euros a 31 de diciembre de 2023<span class=\"ls31\">).</span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y845 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 hb y846 ff2_1 fs3_1 fc0_1 sc0_1 ls1a ws0_1\">c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Gastos de desarrollo  </span></span></div><div class=\"t_1 m0_1 x90 h7_1 y847 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y3a0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Durante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _17\"> </span><span class=\"lsa\">202</span>3 <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>proced<span class=\"__1 _4\"></span>i\u00f3 <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>dar<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>baja <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>g<span class=\"__1 _4\"></span>astos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>desarrol<span class=\"__1 _4\"></span>lo <span class=\"__1 _17\"> </span>activados <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>Du<span class=\"__1 _4\"></span>ro </div><div class=\"t_1 m0_1 x2_1 h7_1 y848 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera Calderer\u00eda Pesada, S.A.<span class=\"ls1b\">U.</span> con un valor neto contable de 369 miles de euros<span class=\"__1 _4c\"> </span>.<span class=\"__1 _4\"></span>  </div><div class=\"t_1 m0_1 x2_1 h7_1 y849 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y84a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y6a5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y84b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y84c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y744 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>Miles de euro<span class=\"__1 _3\"></span>s Fondo de Comercio Desarrollo Aplicaciones inform\u00e1ticas<span class=\"__1 _3\"></span> En curso y anticipos Total Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>023 - 620 2.596 - 3.216 Coste - 4.927 21.411 - 26.338 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.307) (18.815) - (23.122) Valor contabl<span class=\"__1 _3\"></span>e - 620 2.596 - 3.216 Altas - - 81<span class=\"ls0_1\"> </span>- 81<span class=\"ls0_1\"> </span>Bajas - (673) - - (673) Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (210) (1.655) - (1.865) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - 304 - - 304 Saldo a 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de 2023 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada <span class=\"ff1_1\"> </span>- (4.213)<span class=\"ff1_1\"> </span>(20.470)<span class=\"ff1_1\"> </span>-<span class=\"ff1_1\"> </span>(24.683)<span class=\"ff1_1\"> </span>Valor contabl<span class=\"__1 _3\"></span>e -<span class=\"ff2_1\"> </span>41<span class=\"ls0_1\"> </span>1.022 - 1.063 Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>024 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.213) (20.470) - (24.683) Valor contabl<span class=\"__1 _3\"></span>e - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Altas - - 55<span class=\"ls0_1\"> </span>895 950 Bajas - - - - - Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (27) (956) - (983) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - - - - - Saldo a 31 <span class=\"__1 _3\"></span>de diciembre d<span class=\"__1 _3\"></span>e 2024 - 14<span class=\"ls0_1\"> </span>121 895 1.030 Coste - 4.254 21.547 895 26.696 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.240) (21.426) - (25.666) Valor contabl<span class=\"__1 _3\"></span>e - 14<span class=\"ls0_1\"> </span>121 895 1.030 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "8.<span class=\"ff5 ls0_1\"> <span class=\"__1 _1e\"> </span><span class=\"ff1_1\">Inmovilizado int<span class=\"__1 _4\"></span>angible<span class=\"__1 _4\"></span> </span></span>El detalle <span class=\"__1 _4\"></span>y movimiento en 202<span class=\"__1 _4\"></span>4 de las <span class=\"__1 _4\"></span>distintas categor\u00edas <span class=\"ls2d\">de<span class=\"__1 _4\"></span></span>l inmovilizado intangi<span class=\"__1 _4\"></span>ble<span class=\"ls18\">, </span>de<span class=\"__1 _4\"></span>sglosados<span class=\"__1 _3\"></span> entre los generados internamente y otros inmovilizados intangibles, <span class=\"__1 _3\"></span>se muestran a continuaci\u00f3n:<span class=\"__1 _4\"></span> a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Altas relevantes que se han producido en 2024 </span></span>El Grupo <span class=\"__1 _4\"></span>tiene <span class=\"ff8\">reg<span class=\"__1 _4\"></span>istrado en el e<span class=\"__1 _4\"></span>p\u00edgrafe de \u201cIn<span class=\"__1 _4\"></span>movilizado intangible en <span class=\"__1 _4\"></span>curso\u201d<span class=\"__1 _4\"></span></span> un<span class=\"__1 _4\"></span> importe de <span class=\"__1 _4\"></span>895 <span class=\"__1 _4\"></span>miles de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _1f\"></span>correspondientes<span class=\"__1 _3\"></span> <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>inversi\u00f3n <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>un <span class=\"__1 _1f\"></span>nuevo <span class=\"__1 _7\"></span>ERP <span class=\"__1 _1f\"></span>cuya <span class=\"__1 _1f\"></span>implantaci\u00f3n <span class=\"__1 _1f\"></span>est\u00e1 <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>curso <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de diciembre de 2024. b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Bienes totalmente amortizados </span></span>A <span class=\"__1 _4\"></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><span class=\"lsa\">20</span>24 <span class=\"__1 _4\"></span>existen <span class=\"__1 _7\"></span>elementos <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>otalmente <span class=\"__1 _4\"></span>amortizados <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>odav\u00eda <span class=\"__1 _7\"></span>est\u00e1n <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>uso<span class=\"__1 _3\"></span> por importe de 25.420 miles de euros (14.564 miles de euros a 31 de diciembre de 2023<span class=\"ls31\">).</span> c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Gastos de desarrollo  </span></span>Durante <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _17\"> </span><span class=\"lsa\">202</span>3 <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>proced<span class=\"__1 _4\"></span>i\u00f3 <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>dar<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>baja <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>g<span class=\"__1 _4\"></span>astos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>desarrol<span class=\"__1 _4\"></span>lo <span class=\"__1 _17\"> </span>activados <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>Du<span class=\"__1 _4\"></span>ro Felguera Calderer\u00eda Pesada, S.A.<span class=\"ls1b\">U.</span> con un valor neto contable de 369 miles de euros<span class=\"__1 _4c\"> </span>Miles de euro<span class=\"__1 _3\"></span>s Fondo de Comercio Desarrollo Aplicaciones inform\u00e1ticas<span class=\"__1 _3\"></span> En curso y anticipos Total Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>023 - 620 2.596 - 3.216 Coste - 4.927 21.411 - 26.338 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.307) (18.815) - (23.122) Valor contabl<span class=\"__1 _3\"></span>e - 620 2.596 - 3.216 Altas - - 81<span class=\"ls0_1\"> </span>- 81<span class=\"ls0_1\"> </span>Bajas - (673) - - (673) Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (210) (1.655) - (1.865) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - 304 - - 304 Saldo a 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de 2023 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada <span class=\"ff1_1\"> </span>- (4.213)<span class=\"ff1_1\"> </span>(20.470)<span class=\"ff1_1\"> </span>-<span class=\"ff1_1\"> </span>(24.683)<span class=\"ff1_1\"> </span>Valor contabl<span class=\"__1 _3\"></span>e -<span class=\"ff2_1\"> </span>41<span class=\"ls0_1\"> </span>1.022 - 1.063 Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>024 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.213) (20.470) - (24.683) Valor contabl<span class=\"__1 _3\"></span>e - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Altas - - 55<span class=\"ls0_1\"> </span>895 950 Bajas - - - - - Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (27) (956) - (983) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - - - - - Saldo a 31 <span class=\"__1 _3\"></span>de diciembre d<span class=\"__1 _3\"></span>e 2024 - 14<span class=\"ls0_1\"> </span>121 895 1.030 Coste - 4.254 21.547 895 26.696 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.240) (21.426) - (25.666) Valor contabl<span class=\"__1 _3\"></span>e - 14<span class=\"ls0_1\"> </span>121 895 1.030 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "Miles de euro<span class=\"__1 _3\"></span>s Fondo de Comercio Desarrollo Aplicaciones inform\u00e1ticas<span class=\"__1 _3\"></span> En curso y anticipos Total Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>023 - 620 2.596 - 3.216 Coste - 4.927 21.411 - 26.338 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.307) (18.815) - (23.122) Valor contabl<span class=\"__1 _3\"></span>e - 620 2.596 - 3.216 Altas - - 81<span class=\"ls0_1\"> </span>- 81<span class=\"ls0_1\"> </span>Bajas - (673) - - (673) Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (210) (1.655) - (1.865) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - 304 - - 304 Saldo a 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de 2023 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada <span class=\"ff1_1\"> </span>- (4.213)<span class=\"ff1_1\"> </span>(20.470)<span class=\"ff1_1\"> </span>-<span class=\"ff1_1\"> </span>(24.683)<span class=\"ff1_1\"> </span>Valor contabl<span class=\"__1 _3\"></span>e -<span class=\"ff2_1\"> </span>41<span class=\"ls0_1\"> </span>1.022 - 1.063 Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>024 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.213) (20.470) - (24.683) Valor contabl<span class=\"__1 _3\"></span>e - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Altas - - 55<span class=\"ls0_1\"> </span>895 950 Bajas - - - - - Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (27) (956) - (983) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - - - - - Saldo a 31 <span class=\"__1 _3\"></span>de diciembre d<span class=\"__1 _3\"></span>e 2024 - 14<span class=\"ls0_1\"> </span>121 895 1.030 Coste - 4.254 21.547 895 26.696 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.240) (21.426) - (25.666) Valor contabl<span class=\"__1 _3\"></span>e - 14<span class=\"ls0_1\"> </span>121 895 1.030 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "Miles de euro<span class=\"__1 _3\"></span>s Fondo de Comercio Desarrollo Aplicaciones inform\u00e1ticas<span class=\"__1 _3\"></span> En curso y anticipos Total Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>023 - 620 2.596 - 3.216 Coste - 4.927 21.411 - 26.338 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.307) (18.815) - (23.122) Valor contabl<span class=\"__1 _3\"></span>e - 620 2.596 - 3.216 Altas - - 81<span class=\"ls0_1\"> </span>- 81<span class=\"ls0_1\"> </span>Bajas - (673) - - (673) Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (210) (1.655) - (1.865) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - 304 - - 304 Saldo a 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de 2023 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada <span class=\"ff1_1\"> </span>- (4.213)<span class=\"ff1_1\"> </span>(20.470)<span class=\"ff1_1\"> </span>-<span class=\"ff1_1\"> </span>(24.683)<span class=\"ff1_1\"> </span>Valor contabl<span class=\"__1 _3\"></span>e -<span class=\"ff2_1\"> </span>41<span class=\"ls0_1\"> </span>1.022 - 1.063 Saldo a 1 d<span class=\"__1 _3\"></span>e enero de 2<span class=\"__1 _3\"></span>024 - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Coste - 4.254 21.492 - 25.746 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.213) (20.470) - (24.683) Valor contabl<span class=\"__1 _3\"></span>e - 41<span class=\"ls0_1\"> </span>1.022 - 1.063 Altas - - 55<span class=\"ls0_1\"> </span>895 950 Bajas - - - - - Traspasos y<span class=\"__1 _3\"></span> otros movimien<span class=\"__1 _3\"></span>tos - - - - - Dotaci\u00f3n para am<span class=\"__1 _3\"></span>ortizaci\u00f3n - (27) (956) - (983) Bajas amortizaci\u00f3n<span class=\"__1 _3\"></span> - - - - - Saldo a 31 <span class=\"__1 _3\"></span>de diciembre d<span class=\"__1 _3\"></span>e 2024 - 14<span class=\"ls0_1\"> </span>121 895 1.030 Coste - 4.254 21.547 895 26.696 Amortizaci\u00f3n acumu<span class=\"__1 _3\"></span>lada  - (4.240) (21.426) - (25.666) Valor contabl<span class=\"__1 _3\"></span>e - 14<span class=\"ls0_1\"> </span>121 895 1.030 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "9.<span class=\"ff5 ls0_1\"> <span class=\"__1 _1e\"> </span><span class=\"ff1_1 fs3_1\">Inversiones contabilizadas aplicando el m\u00e9todo de la participaci\u00f3n </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Saldo inicial 28<span class=\"ls0_1\"> </span>20<span class=\"ls0_1\"> </span>Altas - 8 Bajas (8) - Saldo final 20<span class=\"ls0_1\"> </span>28<span class=\"ls0_1\"> </span>La participaci\u00f3n del Grupo en sus principales asociadas, ninguna de las cuales cotiza en Bolsa, es:<span class=\"__1 _4\"></span> Mil<span class=\"__1 _3\"></span>es d<span class=\"__1 _21\"></span>e eur<span class=\"__1 _3\"></span>os Nombre Pa\u00ed<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>e co<span class=\"__1 _3\"></span>nsti<span class=\"__1 _3\"></span>tu<span class=\"__1 _3\"></span>ci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> Ac<span class=\"__1 _3\"></span>tivo<span class=\"__1 _3\"></span>s<span class=\"__1 _3\"></span> Pasivos Ing<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>sos<span class=\"__1 _21\"></span> Ben<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>io <span class=\"__1 _3\"></span> /(<span class=\"__1 _3\"></span>P\u00e9r<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>da)<span class=\"__1 _3\"></span> % Par<span class=\"__1 _3\"></span>tici<span class=\"__1 _3\"></span>pac<span class=\"__1 _3\"></span>i\u00f3n<span class=\"fs1_1\"> </span>Ejercicio <span class=\"lsf\">20</span>24 \u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Zor<span class=\"__1 _3\"></span>ed<span class=\"__1 _21\"></span>a I<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>na<span class=\"__1 _21\"></span>cio<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>l<span class=\"__1 _3\"></span> S.<span class=\"__1 _21\"></span>A. </span></span>Es<span class=\"__1 _3\"></span>pa\u00f1<span class=\"__1 _3\"></span>a ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>40%<span class=\"ls0_1\"> </span>\u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _21\"></span>d d<span class=\"__1 _3\"></span>e <span class=\"__1 _21\"></span>Ser<span class=\"__1 _3\"></span>vic<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> E<span class=\"__1 _3\"></span>ne<span class=\"__1 _21\"></span>rg\u00e9t<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>co<span class=\"__1 _3\"></span>s<span class=\"__1 _3\"></span> </span></span>Ibe<span class=\"__1 _21\"></span>roa<span class=\"__1 _3\"></span>me<span class=\"__1 _21\"></span>rica<span class=\"__1 _3\"></span>n<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> S<span class=\"__1 _3\"></span>.<span class=\"__1 _3\"></span>A.<span class=\"__1 _3\"></span> Col<span class=\"__1 _3\"></span>omb<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span> (*) (*) (*) (*) (*) \u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Dun<span class=\"__1 _21\"></span>or E<span class=\"__1 _3\"></span>n<span class=\"__1 _3\"></span>er<span class=\"__1 _21\"></span>g\u00eda,<span class=\"__1 _21\"></span> S.A<span class=\"__1 _3\"></span>.P<span class=\"__1 _3\"></span>.<span class=\"__1 _3\"></span>I.<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> C<span class=\"__1 _3\"></span>.V<span class=\"__1 _3\"></span>. </span></span>M\u00e9xi<span class=\"__1 _3\"></span>co<span class=\"__1 _21\"></span> 22.<span class=\"__1 _3\"></span>54<span class=\"__1 _3\"></span>5 53.171 - (1.<span class=\"__1 _21\"></span>141) 50%<span class=\"ls0_1\"> </span>Ejercicio 2023<span class=\"__1 _3\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Zor<span class=\"__1 _3\"></span>ed<span class=\"__1 _21\"></span>a I<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>na<span class=\"__1 _21\"></span>cio<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>l<span class=\"__1 _3\"></span> S.<span class=\"__1 _21\"></span>A. </span></span>Es<span class=\"__1 _3\"></span>pa\u00f1<span class=\"__1 _3\"></span>a ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>40%<span class=\"ls0_1\"> </span>\u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _21\"></span>d d<span class=\"__1 _3\"></span>e <span class=\"__1 _21\"></span>Ser<span class=\"__1 _3\"></span>vic<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> E<span class=\"__1 _3\"></span>ne<span class=\"__1 _21\"></span>rg\u00e9t<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>co<span class=\"__1 _3\"></span>s<span class=\"__1 _3\"></span> </span></span>Ibe<span class=\"__1 _21\"></span>roa<span class=\"__1 _3\"></span>me<span class=\"__1 _21\"></span>rica<span class=\"__1 _3\"></span>n<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> S<span class=\"__1 _3\"></span>.<span class=\"__1 _3\"></span>A.<span class=\"__1 _3\"></span> Col<span class=\"__1 _3\"></span>omb<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span> (*)<span class=\"__1 _3\"></span> (*) (*)<span class=\"__1 _21\"></span> (*)<span class=\"__1 _21\"></span> (*)<span class=\"__1 _21\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Dun<span class=\"__1 _21\"></span>or E<span class=\"__1 _21\"></span>ner<span class=\"__1 _3\"></span>g\u00ed<span class=\"__1 _3\"></span>a,<span class=\"__1 _21\"></span> S.A<span class=\"__1 _3\"></span>.P<span class=\"__1 _3\"></span>.<span class=\"__1 _3\"></span>I.<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> C<span class=\"__1 _3\"></span>.V<span class=\"__1 _3\"></span>. </span></span>M\u00e9xi<span class=\"__1 _3\"></span>co<span class=\"__1 _21\"></span> 22.<span class=\"__1 _3\"></span>54<span class=\"__1 _3\"></span>5 53.171 - (1.<span class=\"__1 _21\"></span>141) 50%<span class=\"ls0_1\"> </span>(*) Sociedades <span class=\"__1 _3\"></span>sin actividad. N<span class=\"__1 _3\"></span>o disponen de <span class=\"__1 _3\"></span>deuda financiera ni ga<span class=\"__1 _3\"></span>rant\u00edas.  (ND) Informaci\u00f3n<span class=\"__1 _3\"></span> no disponib<span class=\"__1 _3\"></span>le. No <span class=\"__1 _23\"> </span>exi<span class=\"__1 _4\"></span>sten <span class=\"__1 _23\"> </span>soci<span class=\"__1 _4\"></span>edades <span class=\"__1 _23\"> </span>en <span class=\"__1 _20\"> </span>las <span class=\"__1 _23\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _23\"> </span>t<span class=\"__1 _4\"></span>eniendo <span class=\"__1 _20\"> </span>menos <span class=\"__1 _23\"> </span>del <span class=\"__1 _20\"> </span>20% <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>concl<span class=\"__1 _4\"></span>uya <span class=\"__1 _23\"> </span>que <span class=\"__1 _20\"> </span>existe <span class=\"__1 _23\"> </span>i<span class=\"__1 _4\"></span>nfluencia significativa y que teniendo m\u00e1s del 20% se pueda concluir que no existe influencia significativa.<span class=\"__1 _4\"></span> Dunor Energ\u00eda, S.A.P.I. de C.<span class=\"__1 _3\"></span>V.<span class=\"ls11\">  <span class=\"__1 _4\"></span></span><span class=\"fs1_1\"> </span>El<span class=\"ls0_1\"> 26 de agosto de<span class=\"__1 _4\"></span> 2020 Dunor <span class=\"__1 _3\"></span>present\u00f3 la solicitud de arbitraje contra CFE ante la London Court of </span>International Arbitration (\u201c<span class=\"__1 _3\"></span>LCIA\u201d), <span class=\"__1 _3\"></span>reclamando un importe pri<span class=\"__1 _3\"></span>ncipal 27,05 millones <span class=\"__1 _3\"></span>de USD <span class=\"__1 _3\"></span>al 100%. CFE <span class=\"__1 _20\"> </span>presen<span class=\"__1 _4\"></span>t\u00f3  contestaci\u00f3n <span class=\"__1 _20\"> </span>a <span class=\"__1 _1a\"> </span>la  demanda, <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>imitando <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>reconvenci\u00f3n  a <span class=\"__1 _20\"> </span>cuestion<span class=\"__1 _4\"></span>es <span class=\"__1 _1a\"> </span>relativas <span class=\"__1 _1a\"> </span>a deficiencias <span class=\"__1 _1f\"></span>menores <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>reclamo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>garan<span class=\"__1 _4\"></span>t\u00eda, as\u00ed <span class=\"__1 _1f\"></span>como <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>reclamo <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _7\"></span>compraventa <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>energ\u00eda el\u00e9ctrica <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>a\u00f1o <span class=\"__1 _1f\"></span>2019.<span class=\"ls11\">  </span>De <span class=\"__1 _1f\"></span>acuerdo <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>calendario <span class=\"__1 _1f\"></span>procesal <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>arbi<span class=\"__1 _4\"></span>traje, <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>23 <span class=\"__1 _7\"></span>de <span class=\"__1 _17\"> </span>agosto <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>2021 DUNOR <span class=\"__1 _3\"></span>present\u00f3 en <span class=\"__1 _21\"></span>ti<span class=\"__1 _4\"></span>empo <span class=\"__1 _21\"></span>y forma <span class=\"__1 _3\"></span>el Memorial <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>r\u00e9plica y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>Contestaci\u00f3n a <span class=\"__1 _21\"></span>la Reconvenci\u00f3n, <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>un importe <span class=\"__1 _4\"></span>reclamado de <span class=\"__1 _4\"></span>27,1 millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>USD. CFE pr<span class=\"__1 _4\"></span>esent\u00f3 <span class=\"__1 _4\"></span>su D\u00faplica <span class=\"__1 _4\"></span>a l<span class=\"__1 _4\"></span>a Demanda <span class=\"__1 _4\"></span>del Arbi<span class=\"__1 _4\"></span>traje y R\u00e9plica <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>Demanda <span class=\"__1 _17\"> </span>Reconvencional <span class=\"__1 _16\"> </span>el <span class=\"__1 _17\"> </span>27 <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>octubre <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>2021, <span class=\"__1 _17\"> </span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>vez <span class=\"__1 _17\"> </span>le <span class=\"__1 _16\"> </span>fue <span class=\"__1 _17\"> </span>concedid<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>una pr\u00f3rroga <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>20 <span class=\"__1 _16\"> </span>d\u00edas. <span class=\"__1 _16\"> </span>Finalmente<span class=\"__1 _4\"></span>, <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>12 <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>dici<span class=\"__1 _4\"></span>embre <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>2021, <span class=\"__1 _17\"> </span>DUNOR <span class=\"__1 _16\"> </span>presen<span class=\"__1 _4\"></span>t\u00f3 <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>D\u00faplica <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>la Demanda Reconvencional. La <span class=\"__1 _3\"></span>Audiencia del procedimiento arbitral se <span class=\"__1 _3\"></span>ha celebrado <span class=\"__1 _3\"></span>en la semana <span class=\"__1 _3\"></span>del 10 de enero de 202<span class=\"__1 _3\"></span>2. Las partes presentaron sus respectivos escritos de conclusiones y costas, tra<span class=\"__1 _3\"></span>s lo <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>tramit<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>arbitraje <span class=\"__1 _7\"></span>qued\u00f3 <span class=\"__1 _4\"></span>compl<span class=\"__1 _4\"></span>etada, <span class=\"__1 _4\"></span>pendient<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>revisi\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Tribunal <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>la redacci\u00f3n del laudo, que se emiti\u00f3 con fecha 26 de septiembre de 2022, por el cu\u00e1l:  1. Declara que CFE ha incumplido el contrato de construcci\u00f3n;  2. Ordena a CFE a pagar a Dunor USD 20,76 millones (m\u00e1s <span class=\"__1 _3\"></span>impuesto<span class=\"__1 _4\"></span>s);  3. Condena a CFE a pagar intereses post-laudo;  4. Rechaza la demanda de reconvenci\u00f3n de CFE por carecer de jurisdicci\u00f3n; y  5. Declara que cada parte asumir\u00e1 sus costos legales y <span class=\"__1 _3\"></span>el 50% de los gastos de la LCIA/Tribunal. <span class=\"__1 _4\"></span> Adicionalmente <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>audo <span class=\"__1 _21\"></span>estipula e<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>pago <span class=\"__1 _21\"></span>de USD <span class=\"__1 _21\"></span>1<span class=\"__1 _4\"></span>,1 <span class=\"__1 _21\"></span>mil<span class=\"__1 _4\"></span>lones <span class=\"__1 _21\"></span>adicion<span class=\"__1 _4\"></span>ales <span class=\"__1 _21\"></span>una v<span class=\"__1 _3\"></span>ez <span class=\"__1 _21\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _3\"></span>Dunor <span class=\"__1 _21\"></span>acredite el pago de dicho importe a subcontratistas.  Finalmente, <span class=\"__1 _17\"> </span>CFE <span class=\"__1 _17\"> </span>ha <span class=\"__1 _17\"> </span>pagado<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>a\u00f1o <span class=\"__1 _17\"> </span>2024 <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>USD <span class=\"__1 _17\"> </span>20,76 <span class=\"__1 _17\"> </span>mi<span class=\"__1 _4\"></span>llones, <span class=\"__1 _17\"> </span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _17\"> </span>USD <span class=\"__1 _17\"> </span>2,4 <span class=\"__1 _17\"> </span>millones <span class=\"__1 _17\"> </span>en concepto de intereses y en febrero de 2025 los USD 1,1 millones adicionales<span class=\"__1 _4\"></span>.<span class=\"__1 _4c\"> </span>Como <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>ante<span class=\"__1 _4\"></span>rior, <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>diciembre <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>2022, <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _7\"></span>restim\u00f3 <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>provisi\u00f3n <span class=\"__1 _1f\"></span>por riesgos <span class=\"__1 _7\"></span>correspondiente <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>posibles <span class=\"__1 _7\"></span>pasivos <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>pudiesen <span class=\"__1 _7\"></span>surgir <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>proyecto <span class=\"__1 _7\"></span>Empalme <span class=\"__1 _7\"></span>dado <span class=\"__1 _7\"></span>que consideran <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>ya <span class=\"__1 _1f\"></span>desde <span class=\"__1 _1f\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>diciembre <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>2022 <span class=\"__1 _7\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>cumplen <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>criterios <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>NI<span class=\"__1 _4\"></span>C <span class=\"__1 _7\"></span>37 <span class=\"__1 _1f\"></span>para realizar <span class=\"__1 _4\"></span>provisi\u00f3n <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span>guna, <span class=\"__1 _4\"></span>no <span class=\"__1 _4\"></span>habiendo <span class=\"__1 _4\"></span>variado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>situaci\u00f3n <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>2023 <span class=\"__1 _4\"></span>ni<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>formul<span class=\"__1 _7\"></span>a<span class=\"ls1a\">ci</span>\u00f3n de las presentes cuentas anuales consolidadas (Nota 20<span class=\"ls31\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "La participaci\u00f3n del Grupo en sus principales asociadas, ninguna de las cuales cotiza en Bolsa, es:<span class=\"__1 _4\"></span> Mil<span class=\"__1 _3\"></span>es d<span class=\"__1 _21\"></span>e eur<span class=\"__1 _3\"></span>os Nombre Pa\u00ed<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>e co<span class=\"__1 _3\"></span>nsti<span class=\"__1 _3\"></span>tu<span class=\"__1 _3\"></span>ci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> Ac<span class=\"__1 _3\"></span>tivo<span class=\"__1 _3\"></span>s<span class=\"__1 _3\"></span> Pasivos Ing<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>sos<span class=\"__1 _21\"></span> Ben<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>io <span class=\"__1 _3\"></span> /(<span class=\"__1 _3\"></span>P\u00e9r<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>da)<span class=\"__1 _3\"></span> % Par<span class=\"__1 _3\"></span>tici<span class=\"__1 _3\"></span>pac<span class=\"__1 _3\"></span>i\u00f3n<span class=\"fs1_1\"> </span>Ejercicio <span class=\"lsf\">20</span>24 \u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Zor<span class=\"__1 _3\"></span>ed<span class=\"__1 _21\"></span>a I<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>na<span class=\"__1 _21\"></span>cio<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>l<span class=\"__1 _3\"></span> S.<span class=\"__1 _21\"></span>A. </span></span>Es<span class=\"__1 _3\"></span>pa\u00f1<span class=\"__1 _3\"></span>a ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>40%<span class=\"ls0_1\"> </span>\u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _21\"></span>d d<span class=\"__1 _3\"></span>e <span class=\"__1 _21\"></span>Ser<span class=\"__1 _3\"></span>vic<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> E<span class=\"__1 _3\"></span>ne<span class=\"__1 _21\"></span>rg\u00e9t<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>co<span class=\"__1 _3\"></span>s<span class=\"__1 _3\"></span> </span></span>Ibe<span class=\"__1 _21\"></span>roa<span class=\"__1 _3\"></span>me<span class=\"__1 _21\"></span>rica<span class=\"__1 _3\"></span>n<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> S<span class=\"__1 _3\"></span>.<span class=\"__1 _3\"></span>A.<span class=\"__1 _3\"></span> Col<span class=\"__1 _3\"></span>omb<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span> (*) (*) (*) (*) (*) \u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Dun<span class=\"__1 _21\"></span>or E<span class=\"__1 _3\"></span>n<span class=\"__1 _3\"></span>er<span class=\"__1 _21\"></span>g\u00eda,<span class=\"__1 _21\"></span> S.A<span class=\"__1 _3\"></span>.P<span class=\"__1 _3\"></span>.<span class=\"__1 _3\"></span>I.<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> C<span class=\"__1 _3\"></span>.V<span class=\"__1 _3\"></span>. </span></span>M\u00e9xi<span class=\"__1 _3\"></span>co<span class=\"__1 _21\"></span> 22.<span class=\"__1 _3\"></span>54<span class=\"__1 _3\"></span>5 53.171 - (1.<span class=\"__1 _21\"></span>141) 50%<span class=\"ls0_1\"> </span>Ejercicio 2023<span class=\"__1 _3\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Zor<span class=\"__1 _3\"></span>ed<span class=\"__1 _21\"></span>a I<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>na<span class=\"__1 _21\"></span>cio<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>l<span class=\"__1 _3\"></span> S.<span class=\"__1 _21\"></span>A. </span></span>Es<span class=\"__1 _3\"></span>pa\u00f1<span class=\"__1 _3\"></span>a ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>ND<span class=\"ls0_1\"> </span>40%<span class=\"ls0_1\"> </span>\u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _21\"></span>d d<span class=\"__1 _3\"></span>e <span class=\"__1 _21\"></span>Ser<span class=\"__1 _3\"></span>vic<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> E<span class=\"__1 _3\"></span>ne<span class=\"__1 _21\"></span>rg\u00e9t<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>co<span class=\"__1 _3\"></span>s<span class=\"__1 _3\"></span> </span></span>Ibe<span class=\"__1 _21\"></span>roa<span class=\"__1 _3\"></span>me<span class=\"__1 _21\"></span>rica<span class=\"__1 _3\"></span>n<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> S<span class=\"__1 _3\"></span>.<span class=\"__1 _3\"></span>A.<span class=\"__1 _3\"></span> Col<span class=\"__1 _3\"></span>omb<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span> (*)<span class=\"__1 _3\"></span> (*) (*)<span class=\"__1 _21\"></span> (*)<span class=\"__1 _21\"></span> (*)<span class=\"__1 _21\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _32\"> </span><span class=\"ff2_1\">Dun<span class=\"__1 _21\"></span>or E<span class=\"__1 _21\"></span>ner<span class=\"__1 _3\"></span>g\u00ed<span class=\"__1 _3\"></span>a,<span class=\"__1 _21\"></span> S.A<span class=\"__1 _3\"></span>.P<span class=\"__1 _3\"></span>.<span class=\"__1 _3\"></span>I.<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> C<span class=\"__1 _3\"></span>.V<span class=\"__1 _3\"></span>. </span></span>M\u00e9xi<span class=\"__1 _3\"></span>co<span class=\"__1 _21\"></span> 22.<span class=\"__1 _3\"></span>54<span class=\"__1 _3\"></span>5 53.171 - (1.<span class=\"__1 _21\"></span>141) 50%<span class=\"ls0_1\"> </span>(*) Sociedades <span class=\"__1 _3\"></span>sin actividad. N<span class=\"__1 _3\"></span>o disponen de <span class=\"__1 _3\"></span>deuda financiera ni ga<span class=\"__1 _3\"></span>rant\u00edas.  (ND) Informaci\u00f3n<span class=\"__1 _3\"></span> no disponib<span class=\"__1 _3\"></span>le. No <span class=\"__1 _23\"> </span>exi<span class=\"__1 _4\"></span>sten <span class=\"__1 _23\"> </span>soci<span class=\"__1 _4\"></span>edades <span class=\"__1 _23\"> </span>en <span class=\"__1 _20\"> </span>las <span class=\"__1 _23\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _23\"> </span>t<span class=\"__1 _4\"></span>eniendo <span class=\"__1 _20\"> </span>menos <span class=\"__1 _23\"> </span>del <span class=\"__1 _20\"> </span>20% <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>concl<span class=\"__1 _4\"></span>uya <span class=\"__1 _23\"> </span>que <span class=\"__1 _20\"> </span>existe <span class=\"__1 _23\"> </span>i<span class=\"__1 _4\"></span>nfluencia significativa y que teniendo m\u00e1s del 20% se pueda concluir que no existe influencia significativa.<span class=\"__1 _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "10.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Instrumentos<span class=\"__1 _4\"></span> financieros </span></span>Las <span class=\"__1 _7\"></span>pol\u00edticas <span class=\"__1 _1f\"></span>contables <span class=\"__1 _7\"></span>relativas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>instru<span class=\"__1 _4\"></span>mentos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>a<span class=\"__1 _7\"></span>plicado <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ep\u00edgrafes<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se detallan a continuaci\u00f3n:  Miles de euros 31 diciembre 2024 Coste amortizado Valor razonable con cambios en otro resultado integral TOTAL Activos en balance -<span class=\"ff5\">  <span class=\"ff2_1\">In<span class=\"__1 _4\"></span>strumentos de patrimonio </span></span>- 17.570 17.570 -<span class=\"ff5\">  <span class=\"ff2_1\">Activos finan<span class=\"__1 _4\"></span>cieros no corrientes </span></span>54<span class=\"ls0_1\"> </span>- 54<span class=\"ls0_1\"> </span>Total clasificado en el Activo No Corriente 54<span class=\"ls0_1\"> </span>17.570 17.624 - Instrumentos de patrimonio - - - -<span class=\"ff5\">  <span class=\"ff2_1\">Deu<span class=\"__1 _4\"></span>dores comerciales y otras <span class=\"__1 _3\"></span>cuentas a cobrar </span></span>(Nota 11) (*) 84.633 - 84.633 -<span class=\"ff5\">  <span class=\"ff2_1\">Impo<span class=\"__1 _4\"></span>siciones y dep\u00f3sitos  </span></span>10.394 - 10.394 -<span class=\"ff5\">  <span class=\"ff2_1\">Otros acti<span class=\"__1 _4\"></span>vos corrientes </span></span>1.257 - 1.257 Total clasificado en el Activo Corriente 96.284 - 96.284 Total 96.338 17.<span class=\"ls0_1\">570 </span>113.908 Miles de euros 31 diciembre 2023 Coste amortizado (*) Valor razonable con cambios en otro resultado integral TOTAL (*) Activos en balance -<span class=\"ff5\">  <span class=\"ff2_1\">In<span class=\"__1 _4\"></span>strumentos de patrimonio </span></span>- 69<span class=\"ls0_1\"> </span>69<span class=\"ls0_1\"> </span>-<span class=\"ff5\">  <span class=\"ff2_1\">Activos finan<span class=\"__1 _4\"></span>cieros no corrientes </span></span>41<span class=\"ls0_1\"> </span>- 41<span class=\"ls0_1\"> </span>Total clasificado en el Activo No Corriente 41<span class=\"ls0_1\"> </span>69<span class=\"ls0_1\"> </span>110<span class=\"ls0_1\"> </span>- Instrumentos de patrimonio - 17.500 17.500 -<span class=\"ff5\">  <span class=\"ff2_1\">Deu<span class=\"__1 _4\"></span>dores comerciales y otras <span class=\"__1 _3\"></span>cuentas a cobrar </span></span>(Nota 11) (*) (**) 115.106 - 115.106 -<span class=\"ff5\">  <span class=\"ff2_1\">Impo<span class=\"__1 _4\"></span>siciones y dep\u00f3sitos  </span></span>5.258 - 5.258 -<span class=\"ff5\">  <span class=\"ff2_1\">Otros acti<span class=\"__1 _4\"></span>vos corrientes </span></span>4.527 - 4.527 Total clasificado en el Activo Corriente 124.891 17.500 142.391 Total 124.932 17.569 142.501 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos de<span class=\"__1 _3\"></span>udores con A<span class=\"__1 _3\"></span>dministraciones<span class=\"__1 _3\"></span> Publicas y acti<span class=\"__1 _3\"></span>vos por impuest<span class=\"__1 _3\"></span>o corriente,<span class=\"__1 _3\"></span> por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de activo finan<span class=\"__1 _3\"></span>ciero. Los <span class=\"__1 _28\"> </span>instrumentos <span class=\"__1 _28\"> </span>de <span class=\"__1 _28\"> </span>patrimonio<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>recogen <span class=\"__1 _28\"> </span>principalmente <span class=\"__1 _28\"> </span>la <span class=\"__1 _28\"> </span>participaci\u00f3n <span class=\"__1 _28\"> </span>en <span class=\"__1 _28\"> </span>Ausenco<span class=\"__1 _4\"></span>, <span class=\"__1 _28\"> </span>Ltd.<span class=\"ls1d\">, </span>ampliamente <span class=\"__1 _3\"></span>descrita <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>Nota 4.3 <span class=\"__1 _21\"></span><span class=\"ls11\">y <span class=\"__1 _3\"></span><span class=\"ls0_1\">registrada e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>acti<span class=\"__1 _4\"></span>vo <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>rriente <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>2024 </span></span>(en el activo corriente a 31 de diciembre de 2023). A <span class=\"__1 _21\"></span>31 <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>diciembre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>2<span class=\"__1 _4\"></span>024, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span><span class=\"ls2\">l <span class=\"__1 _21\"></span><span class=\"ls0_1\">Grupo <span class=\"__1 _21\"></span>manti<span class=\"__1 _4\"></span>ene <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de 1<span class=\"__1 _3\"></span>0,4 <span class=\"__1 _21\"></span>millone<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>correspondiente </span></span>a imposiciones y dep\u00f3sitos, principalmente como garant\u00edas de ejecuc<span class=\"__1 _3\"></span>i\u00f3n de proyectos en sustituci\u00f3n de avales <span class=\"__1 _3\"></span>bancarios (5,3 millones de euros a <span class=\"__1 _3\"></span>31 de diciembre de <span class=\"lsa\">2023</span>) <span class=\"__1 _3\"></span>(Nota 3). <span class=\"__1 _3\"></span>Asimismo, a 31 de diciembre <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>2024 <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>2023<span class=\"ls1d\">, </span>un <span class=\"__1 _21\"></span>importe <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>1<span class=\"__1 _4\"></span>,3 <span class=\"__1 _21\"></span>millones <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>eu<span class=\"__1 _4\"></span>ros <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>encontraba <span class=\"__1 _21\"></span>sujeto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>eterminadas restricciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>uso, <span class=\"__1 _1f\"></span>b\u00e1sicamente <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>estar <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>garant\u00eda <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>litigios <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>terceros <span class=\"__1 _1f\"></span>y/o <span class=\"__1 _1f\"></span>pendiente <span class=\"__1 _1f\"></span>de resoluciones judiciales o acuerdos con la contraparte. Miles de euros 31 diciembre 2024 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado)<span class=\"__1 _3\"></span> TOTAL Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de cr\u00e9dito (Nota 17) </span></span>- 14.154 14.154 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 911<span class=\"ls0_1\"> </span>911<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 8.623 8.623 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- - - -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico<span class=\"__1 _4\"></span> (Nota 17) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos fin<span class=\"__1 _4\"></span>ancieros (Nota 17) </span></span>- 10.881 10.881 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (**) - 146.389 146.389 Total  - 306.958 306.958 Miles de euros 31 diciembre 2023 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado) (*) TOTAL  (*) Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de c<span class=\"__1 _3\"></span>r\u00e9dito (Nota 17) </span></span>- 13.672 13.672 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 999<span class=\"ls0_1\"> </span>999<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 11.880 11.880 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- 90.516 90.516 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico (Nota 1<span class=\"__1 _4\"></span>7) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos financie<span class=\"__1 _4\"></span>ros </span></span>- 3.720 3.720 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (*)(**) - 202.618 202.618 Total  - 449.405 449.405 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos acree<span class=\"__1 _3\"></span>dores con A<span class=\"__1 _3\"></span>dministraciones Pu<span class=\"__1 _3\"></span>blicas y pasivos<span class=\"__1 _3\"></span> por impuesto corriente, <span class=\"__1 _3\"></span>por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de pasivo<span class=\"__1 _3\"></span> financiero. (***) Pr\u00e9stamos<span class=\"__1 _3\"></span> calificados como<span class=\"__1 _3\"></span> convertibles si bien<span class=\"__1 _3\"></span> al cierre de 20<span class=\"__1 _3\"></span>23 estaba su c<span class=\"__1 _3\"></span>onverti<span class=\"__1 _3\"></span>bilidad sujeta a la consecuci\u00f3n <span class=\"__1 _3\"></span>de una condici\u00f3n<span class=\"__1 _3\"></span> que finalmen<span class=\"__1 _3\"></span>te fue obtenida <span class=\"__1 _3\"></span>el 30 de <span class=\"__1 _3\"></span>enero de 20<span class=\"__1 _3\"></span>24. <span class=\"__1 _4\"></span>(Notas<span class=\"__1 _3\"></span> 2.1.4, 3.c)<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "Las <span class=\"__1 _7\"></span>pol\u00edticas <span class=\"__1 _1f\"></span>contables <span class=\"__1 _7\"></span>relativas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>instru<span class=\"__1 _4\"></span>mentos <span class=\"__1 _7\"></span>financieros <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>a<span class=\"__1 _7\"></span>plicado <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>ep\u00edgrafes<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se detallan a continuaci\u00f3n:  Miles de euros 31 diciembre 2024 Coste amortizado Valor razonable con cambios en otro resultado integral TOTAL Activos en balance -<span class=\"ff5\">  <span class=\"ff2_1\">In<span class=\"__1 _4\"></span>strumentos de patrimonio </span></span>- 17.570 17.570 -<span class=\"ff5\">  <span class=\"ff2_1\">Activos finan<span class=\"__1 _4\"></span>cieros no corrientes </span></span>54<span class=\"ls0_1\"> </span>- 54<span class=\"ls0_1\"> </span>Total clasificado en el Activo No Corriente 54<span class=\"ls0_1\"> </span>17.570 17.624 - Instrumentos de patrimonio - - - -<span class=\"ff5\">  <span class=\"ff2_1\">Deu<span class=\"__1 _4\"></span>dores comerciales y otras <span class=\"__1 _3\"></span>cuentas a cobrar </span></span>(Nota 11) (*) 84.633 - 84.633 -<span class=\"ff5\">  <span class=\"ff2_1\">Impo<span class=\"__1 _4\"></span>siciones y dep\u00f3sitos  </span></span>10.394 - 10.394 -<span class=\"ff5\">  <span class=\"ff2_1\">Otros acti<span class=\"__1 _4\"></span>vos corrientes </span></span>1.257 - 1.257 Total clasificado en el Activo Corriente 96.284 - 96.284 Total 96.338 17.<span class=\"ls0_1\">570 </span>113.908 Miles de euros 31 diciembre 2023 Coste amortizado (*) Valor razonable con cambios en otro resultado integral TOTAL (*) Activos en balance -<span class=\"ff5\">  <span class=\"ff2_1\">In<span class=\"__1 _4\"></span>strumentos de patrimonio </span></span>- 69<span class=\"ls0_1\"> </span>69<span class=\"ls0_1\"> </span>-<span class=\"ff5\">  <span class=\"ff2_1\">Activos finan<span class=\"__1 _4\"></span>cieros no corrientes </span></span>41<span class=\"ls0_1\"> </span>- 41<span class=\"ls0_1\"> </span>Total clasificado en el Activo No Corriente 41<span class=\"ls0_1\"> </span>69<span class=\"ls0_1\"> </span>110<span class=\"ls0_1\"> </span>- Instrumentos de patrimonio - 17.500 17.500 -<span class=\"ff5\">  <span class=\"ff2_1\">Deu<span class=\"__1 _4\"></span>dores comerciales y otras <span class=\"__1 _3\"></span>cuentas a cobrar </span></span>(Nota 11) (*) (**) 115.106 - 115.106 -<span class=\"ff5\">  <span class=\"ff2_1\">Impo<span class=\"__1 _4\"></span>siciones y dep\u00f3sitos  </span></span>5.258 - 5.258 -<span class=\"ff5\">  <span class=\"ff2_1\">Otros acti<span class=\"__1 _4\"></span>vos corrientes </span></span>4.527 - 4.527 Total clasificado en el Activo Corriente 124.891 17.500 142.391 Total 124.932 17.569 142.501 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos de<span class=\"__1 _3\"></span>udores con A<span class=\"__1 _3\"></span>dministraciones<span class=\"__1 _3\"></span> Publicas y acti<span class=\"__1 _3\"></span>vos por impuest<span class=\"__1 _3\"></span>o corriente,<span class=\"__1 _3\"></span> por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de activo finan<span class=\"__1 _3\"></span>ciero<div class=\"c_1 w2_1 h0_1 gs2e9\"><div class=\"t_1 m0_1 x73 h37 y780 ff1_1 fs0_1 fc0_1 sc0_1 ls13 ws0_1\">11.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Deudores co<span class=\"__1 _4\"></span>merciales y otras cuentas a cobrar </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y781 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w36 h9_1 gs2ea\"><div class=\"t_1 m0_1 x27 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w45 hae gs2eb\"><div class=\"t_1 m0_1 x46 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 we4 hae gs2ec\"><div class=\"t_1 m0_1 x25 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 (*) </span></div></div><div class=\"c_1 we2 h9_1 gs2ed\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Clientes  </div></div><div class=\"c_1 w45 h9_1 gs2ee\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">155.041 </div></div><div class=\"c_1 we4 h9_1 gs2ef\"><div class=\"t_1 m0_1 x34 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">158.914 </div></div><div class=\"c_1 we2 h9_1 gs2f0\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Menos: Provisi\u00f3n por insolvencias y p\u00e9rdida esperada (Nota 2.11.) </div></div><div class=\"c_1 w45 h9_1 gs2f1\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(99.323) </div></div><div class=\"c_1 we4 h9_1 gs2f2\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(94.963) </div></div><div class=\"c_1 we2 hae gs2f3\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Obra ejecutada pendiente de certificar (OEPC) </div><div class=\"t_1 m0_1 xb7 haf y796 ff2_1 fsb fc0_1 sc0_1 lsa ws0_1\">(*<span class=\"ls0_1\">*)<span class=\"__1 _4c\"> </span></span></div><div class=\"t_1 m0_1 xbb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w45 hae gs2f4\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.737 </div></div><div class=\"c_1 we4 hae gs2f5\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">39.032 </div></div><div class=\"c_1 we2 h9_1 gs2f6\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudores varios y otras cuentas a cobrar </div><div class=\"t_1 m0_1 x102 haf y796 ff2_1 fsb fc0_1 sc0_1 lsa ws0_1\">(*<span class=\"ls0_1\">*)<span class=\"__1 _4c\"> </span></span></div><div class=\"t_1 m0_1 x103 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w45 h9_1 gs2f7\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.024 </div></div><div class=\"c_1 we4 h9_1 gs2f8\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.082 </div></div><div class=\"c_1 we2 h9_1 gs2f9\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Personal </div></div><div class=\"c_1 w45 h9_1 gs2fa\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">153<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we4 h9_1 gs2fb\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">40<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we2 hae gs2fc\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros cr\u00e9ditos con las Administraciones P\u00fablicas (Nota <span class=\"lsa\">19</span>) </div></div><div class=\"c_1 w45 hae gs2fd\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31.815 </div></div><div class=\"c_1 we4 hae gs2fe\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30.149 </div></div><div class=\"c_1 we2 h9_1 gs2ff\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total  </div></div><div class=\"c_1 w45 h9_1 gs300\"><div class=\"t_1 m0_1 x104 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">116.447 </div></div><div class=\"c_1 we4 h9_1 gs301\"><div class=\"t_1 m0_1 x12 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">145.254 </div></div><div class=\"c_1 we2 hae gs302\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Menos: Parte no corriente: Otras cuentas a cobrar </div></div><div class=\"c_1 w45 hae gs303\"><div class=\"t_1 m0_1 x2c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 we4 hae gs304\"><div class=\"t_1 m0_1 x2c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 we2 hc gs305\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Parte corriente </div></div><div class=\"c_1 w45 hc gs306\"><div class=\"t_1 m0_1 x104 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">116.447 </div></div><div class=\"c_1 we4 hc gs307\"><div class=\"t_1 m0_1 x12 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">145.254 </div></div><div class=\"c_1 w2_1 h0_1 gs2e9\"><div class=\"t_1 m0_1 x2_1 haf y8d6 ff2_1 fsb fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h3_1 y8d7 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) Cifras reex<span class=\"__1 _3\"></span>presadas </div><div class=\"t_1 m0_1 x2_1 h13 y8d8 ff2_1 fs5 fc0_1 sc0_1 ls20 ws0_1\">(*<span class=\"ls0_1\">*<span class=\"ls22\">) </span></span></div><div class=\"t_1 m0_1 xa9 h3_1 y8d9 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Importes netos d<span class=\"__1 _3\"></span>e la prov<span class=\"__1 _3\"></span>isi\u00f3n por p\u00e9rdida<span class=\"__1 _3\"></span> esperada (N<span class=\"__1 _3\"></span>ota 2.11) </div><div class=\"t_1 m0_1 x2_1 h7_1 y8da ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y8db ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>provisi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cobrar <span class=\"__1 _7\"></span>deterioradas <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>an </div><div class=\"t_1 m0_1 x2_1 h7_1 y8dc ff8 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">incluido en la l\u00ednea \u201cOtros gastos de explotaci\u00f3n\u201d de la <span class=\"ff2_1\">cuent<span class=\"__1 _4\"></span>a de p\u00e9rdidas y <span class=\"__1 _3\"></span>ganancias consoli<span class=\"__1 _4\"></span>dada. </span></div><div class=\"t_1 m0_1 x2_1 h7_1 y8dd ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h3d y8de ff2_1 fs0_1 fc0_1 sc0_1 ls2e ws0_1\">a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _28\"> </span><span class=\"ff2_1 fs3_1\">Clientes y Obra ejecutada pendiente de certi<span class=\"__1 _4\"></span>ficar </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y142 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y8df ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciembre de <span class=\"__1 _4\"></span>2024, adem\u00e1s <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>as cuentas <span class=\"__1 _4\"></span>a cobrar <span class=\"__1 _4\"></span>provisionadas, h<span class=\"__1 _4\"></span>ab\u00edan vencido <span class=\"__1 _4\"></span>cuentas </div><div class=\"t_1 m0_1 x2_1 h7_1 y143 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a <span class=\"__1 _16\"> </span>cob<span class=\"__1 _4\"></span>rar <span class=\"__1 _16\"> </span>por <span class=\"__1 _2e\"> </span>importe <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>36.651 <span class=\"__1 _2e\"> </span>miles <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>euros, <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>cuales <span class=\"__1 _2e\"> </span>incluyen <span class=\"__1 _2e\"> </span>13.190 <span class=\"__1 _2e\"> </span>miles <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y8e0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Termocentro <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>7.063<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>otros <span class=\"__1 _1f\"></span>cl<span class=\"__1 _4\"></span>ientes <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>h<span class=\"__1 _4\"></span>ay <span class=\"__1 _1f\"></span>alg\u00fan <span class=\"__1 _1f\"></span>litigio <span class=\"__1 _17\"> </span>pendiente <span class=\"__1 _1f\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y8e1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">resoluci\u00f3n (29.995 miles de euros a 31 de diciembre de 2023<span class=\"__1 _4\"></span><span class=\"ls31\">).</span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y8e2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y8e3 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El an\u00e1lisis de antig\u00fcedad de estas cuentas es el siguiente: </div></div><div class=\"c_1 wa7 h26 gs308\"><div class=\"t_1 m0_1 x7d h5_1 y8e4 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w2b ha_1 gs309\"><div class=\"t_1 m0_1 x104 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7e ha_1 gs30a\"><div class=\"t_1 m0_1 x104 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 wa6 h9_1 gs30b\"><div class=\"t_1 m0_1 x1a h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hasta 3 meses </div></div><div class=\"c_1 w2b h9_1 gs30c\"><div class=\"t_1 m0_1 x2f h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.029 </div></div><div class=\"c_1 w7e h9_1 gs30d\"><div class=\"t_1 m0_1 xb h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.410 </div></div><div class=\"c_1 wa6 ha_1 gs30e\"><div class=\"t_1 m0_1 x1a h7_1 y78 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Entre 3 y 6 meses </div></div><div class=\"c_1 w2b ha_1 gs30f\"><div class=\"t_1 m0_1 xb h7_1 y78 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.344 </div></div><div class=\"c_1 w7e ha_1 gs310\"><div class=\"t_1 m0_1 xb h7_1 y78 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.559 </div></div><div class=\"c_1 wa6 h9_1 gs311\"><div class=\"t_1 m0_1 x1a h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Entre 6 y 1 a\u00f1o </div></div><div class=\"c_1 w2b h9_1 gs312\"><div class=\"t_1 m0_1 xb h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.432 </div></div><div class=\"c_1 w7e h9_1 gs313\"><div class=\"t_1 m0_1 x87 h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">646<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa6 h9_1 gs314\"><div class=\"t_1 m0_1 x1a h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e1s de 1 a\u00f1o </div></div><div class=\"c_1 w2b h9_1 gs315\"><div class=\"t_1 m0_1 x2f h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.846 </div></div><div class=\"c_1 w7e h9_1 gs316\"><div class=\"t_1 m0_1 x2f h7_1 y267 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.380 </div></div><div class=\"c_1 w2b h9_1 gs317\"><div class=\"t_1 m0_1 x65 h5_1 y267 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">36.651 </div></div><div class=\"c_1 w7e h9_1 gs318\"><div class=\"t_1 m0_1 x65 h5_1 y267 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.995 </div></div><div class=\"c_1 w2_1 h0_1 gs2e9\"><div class=\"t_1 m0_1 x2_1 h7_1 y8e8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y8e9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _29\"></span>cuanto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>obra <span class=\"__1 _21\"></span>ejecutada <span class=\"__1 _29\"></span>pendiente <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>certificar, <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span><span class=\"ls2\">l <span class=\"__1 _29\"></span><span class=\"ls0_1\">Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _29\"></span>no <span class=\"__1 _29\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>reconocido <span class=\"__1 _29\"></span>ingre<span class=\"__1 _4\"></span>sos <span class=\"__1 _29\"></span>procedentes </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y8ea ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _7\"></span>modificaciones/reclamaciones <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>disputas <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tengan <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>aprobaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>mismo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte </div><div class=\"t_1 m0_1 x2_1 h7_1 y8eb ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">del cliente o que se encuentren pendientes de valoraci\u00f3n econ\u00f3mica. </div><div class=\"t_1 m0_1 x2_1 h7_1 y4ab ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y8ec ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El movimiento de la obra ejecutada pendiente de certificar (OEPC) ha sido el siguiente: </div><div class=\"t_1 m0_1 x2_1 h7_1 y8ed ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w7b hc gs319\"><div class=\"t_1 m0_1 xf5 h5_1 y8f0 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs31a\"><div class=\"t_1 m0_1 x104 h5_1 y26b ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4<span class=\"ff2_1\"> </span></span></div></div><div class=\"c_1 w7c h9_1 gs31b\"><div class=\"t_1 m0_1 x104 h5_1 y26b ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 we5 h9_1 gs31c\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo Inicial </div></div><div class=\"c_1 w7c h9_1 gs31d\"><div class=\"t_1 m0_1 x11 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">39.032 </div></div><div class=\"c_1 w7c h9_1 gs31e\"><div class=\"t_1 m0_1 x11 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">24.200 </div></div><div class=\"c_1 we5 h9_1 gs31f\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">OEPC del ejercicio anterior facturada </div></div><div class=\"c_1 w7c h9_1 gs320\"><div class=\"t_1 m0_1 x33 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.144) </div></div><div class=\"c_1 w7c h9_1 gs321\"><div class=\"t_1 m0_1 x4a h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(9.577) </div></div><div class=\"c_1 we5 h9_1 gs322\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaciones por tipo de cambio y otros </div></div><div class=\"c_1 w7c h9_1 gs323\"><div class=\"t_1 m0_1 x4e h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(<span class=\"lsa\">275</span>) </div></div><div class=\"c_1 w7c h9_1 gs324\"><div class=\"t_1 m0_1 xf5 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(464) </div></div><div class=\"c_1 we5 h9_1 gs325\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deterioro de OEPC  </div></div><div class=\"c_1 w7c h9_1 gs326\"><div class=\"t_1 m0_1 x4a h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(8.192) </div></div><div class=\"c_1 w7c h9_1 gs327\"><div class=\"t_1 m0_1 x22 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 we5 hb0 gs328\"><div class=\"t_1 m0_1 x45 h7_1 y8f4 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n progresi\u00f3n de los proyectos  </div><div class=\"t_1 m0_1 x45 h7_1 y113 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Ingresos <span class=\"ff8\">\u2013</span> Facturaci\u00f3n) </div></div><div class=\"c_1 w7c hb0 gs329\"><div class=\"t_1 m0_1 xf5 h7_1 y113 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.316 </div></div><div class=\"c_1 w7c hb0 gs32a\"><div class=\"t_1 m0_1 x11 h7_1 y113 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">24.873 </div></div><div class=\"c_1 we5 h9_1 gs32b\"><div class=\"t_1 m0_1 x45 h7_1 y10e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo Final </div></div><div class=\"c_1 w7c h9_1 gs32c\"><div class=\"t_1 m0_1 x28 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.737 </div></div><div class=\"c_1 w7c h9_1 gs32d\"><div class=\"t_1 m0_1 x2f h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">39.032 </div></div>A <span class=\"__1 _29\"></span>3<span class=\"__1 _4\"></span>1 <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>diciembre<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>el <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>obra <span class=\"__1 _21\"></span>ejecutada <span class=\"__1 _29\"></span>pe<span class=\"__1 _4\"></span>ndiente <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>certificar <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _21\"></span>antig\u00fcedad superior <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>12 <span class=\"__1 _17\"> </span>meses <span class=\"__1 _1f\"></span>asciende <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>36.345 <span class=\"__1 _17\"> </span>miles <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>euros, <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>cuales <span class=\"__1 _17\"> </span>31.984 <span class=\"__1 _1f\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _17\"> </span>se encuentran provisionados (Nota 2.11<span class=\"ls31\">).</span>  El <span class=\"__1 _4\"></span>detalle <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>yecto de<span class=\"__1 _4\"></span> la <span class=\"__1 _4\"></span>OEPC <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>anti<span class=\"__1 _4\"></span>g\u00fcedad superior <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>12 <span class=\"__1 _4\"></span>meses <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>202<span class=\"__1 _7\"></span>4 es el siguiente: Miles de euros OEPC Deterioro Neto OEPC &gt; 1 a\u00f1o Termocentro 16.514<span class=\"ls0_1\"> </span>(16.<span class=\"lsa\">514</span>) - Tuticorin 2.273 (2.273) - Aconcagua 8.192<span class=\"ls0_1\"> </span>(8.192) - Petacalco - Greenfield 3.463 - 3.463 Fabricaci\u00f3n de recipientes a presi\u00f3n 3.174 (2.811) 363<span class=\"ls0_1\"> </span>Otros 2.729 (2.194) 535<span class=\"ls0_1\"> </span>Total OEPC &gt; 1 a\u00f1o 36.345 (31.984) 4.361 Resto OEPC 19.376 - 19.376 55.721 (31.984) 23.737 Los <span class=\"__1 _29\"></span>sal<span class=\"__1 _4\"></span>dos <span class=\"__1 _29\"></span>vencidos<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span><span class=\"ls11\">y <span class=\"__1 _21\"></span><span class=\"ls0_1\">obra <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>jecutada <span class=\"__1 _29\"></span>pendiente <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>certificar <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>una <span class=\"__1 _29\"></span>antig\u00fcedad <span class=\"__1 _21\"></span>superior <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>12 <span class=\"__1 _29\"></span>meses<span class=\"__1 _4\"></span>, </span></span>se <span class=\"__1 _21\"></span>corresponden <span class=\"__1 _21\"></span>fundamentalmente <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>importes <span class=\"__1 _21\"></span>pendientes <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>cobro <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>contratos <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>encuentra en reclamaci\u00f3n o disputa ent<span class=\"__1 _4\"></span>re el Grupo<span class=\"__1 _4\"></span> y sus clientes. Estos importes se clasifican<span class=\"__1 _4\"></span> como corrientes independientemente <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>periodo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>reali<span class=\"__1 _4\"></span>zaci\u00f3n <span class=\"__1 _4\"></span>previst<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>sea <span class=\"__1 _4\"></span>superior <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>a\u00f1o, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>medida en que se considera que forman parte del ciclo normal de explotaci\u00f3n del Grupo, con independencia de su vencimiento. En este sentido los m\u00e1s relevantes se corresponden con: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Termocentro (Venezuela) </span>Al <span class=\"__1 _23\"> </span>31 <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>diciembre <span class=\"__1 _23\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>2024, <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _23\"> </span>mantiene <span class=\"__1 _23\"> </span>un<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>saldo <span class=\"__1 _23\"> </span>vencido, <span class=\"__1 _20\"> </span>incluyendo <span class=\"__1 _23\"> </span>obra <span class=\"__1 _23\"> </span>eje<span class=\"__1 _4\"></span>cutada<span class=\"__1 _3\"></span> pendiente <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>certi<span class=\"__1 _4\"></span>ficar<span class=\"ff8\">, <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>eto <span class=\"__1 _21\"></span>de pr<span class=\"__1 _3\"></span>ovisiones, <span class=\"__1 _3\"></span>correspondiente <span class=\"__1 _21\"></span>al pr<span class=\"__1 _3\"></span>oyecto <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>ejecuci\u00f3n <span class=\"__1 _21\"></span>\u201cTermocentro\u201d </span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>13.190 <span class=\"__1 _7\"></span>miles <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>(12.447 <span class=\"__1 _7\"></span>miles <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2023<span class=\"__1 _4\"></span>). <span class=\"__1 _4\"></span>Desde febrero de <span class=\"__1 _4\"></span>2017 hasta la <span class=\"__1 _4\"></span>fecha de<span class=\"__1 _4\"></span> formul<span class=\"__1 _4\"></span>aci\u00f3n de l<span class=\"__1 _4\"></span>as presentes <span class=\"__1 _4\"></span>cuentas anuales conso<span class=\"__1 _4\"></span>lidadas no<span class=\"__1 _4\"></span> se han <span class=\"__1 _7\"></span>recibido <span class=\"__1 _4\"></span>cobro<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _7\"></span>al <span class=\"__1 _4\"></span>men<span class=\"__1 _4\"></span>cionado <span class=\"__1 _4\"></span>proyecto.<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span><span class=\"ls11\">En</span> <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2023 <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>obtenido una confirmaci\u00f3n de reconocimiento de saldo por parte del cliente venezolano.<span class=\"__1 _4\"></span>  - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Tuticorin (India) </span>En <span class=\"__1 _21\"></span>relaci\u00f3n <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>pro<span class=\"__1 _4\"></span>yecto <span class=\"__1 _29\"></span>Tuticorin<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>cliente <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>ejercicio <span class=\"__1 _21\"></span>2020 <span class=\"__1 _3\"></span>present\u00f3 <span class=\"__1 _21\"></span>procedimiento <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>in<span class=\"__1 _4\"></span>solvencia, por <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo, <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>pesar <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>disponer <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>Laudo <span class=\"__1 _1f\"></span>Arbitral <span class=\"__1 _7\"></span>favorable, <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>base <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>opiniones legales <span class=\"__1 _21\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _21\"></span>ponen <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>manifiesto <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>dificultades <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>cobro <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>la situaci\u00f3n <span class=\"__1 _21\"></span>concursal <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>dicha <span class=\"__1 _21\"></span>so<span class=\"__1 _4\"></span>ciedad y <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>propia <span class=\"__1 _1f\"></span>evoluci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>dicho <span class=\"__1 _1f\"></span>proceso <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>\u00faltima <span class=\"__1 _7\"></span>parte <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>ejercicio<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>202<span class=\"__1 _7\"></span>0<span class=\"ls18\">, <span class=\"__1 _7\"></span></span>proced<span class=\"__1 _4\"></span>i\u00f3 <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>dicho ejercicio <span class=\"__1 _20\"> </span> <span class=\"__1 _1a\"> </span>a <span class=\"__1 _20\"> </span>deteriorar <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>tot<span class=\"__1 _4\"></span>alidad <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>saldos  que <span class=\"__1 _20\"> </span>manten\u00eda <span class=\"__1 _20\"> </span>con <span class=\"__1 _20\"> </span>dicho <span class=\"__1 _20\"> </span>cli<span class=\"__1 _4\"></span>ente <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>facturas pendientes <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>cob<span class=\"__1 _4\"></span>ro, <span class=\"__1 _4\"></span>obra <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>jecutada <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>endiente <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>certificar <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>avales <span class=\"__1 _4\"></span>ej<span class=\"__1 _7\"></span>ecutad<span class=\"__1 _3\"></span>os. <span class=\"__1 _7\"></span>Esta <span class=\"__1 _4\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>no ha variado en los ejercicios <span class=\"lsa\">202</span>3 y 2024<span class=\"ls18\">. </span> - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Aconcagua (Chile) </span>Tal <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>como se <span class=\"__1 _21\"></span>det<span class=\"__1 _4\"></span>alla e<span class=\"__1 _3\"></span>n la<span class=\"__1 _3\"></span> Nota <span class=\"__1 _3\"></span><span class=\"lsa\">28<span class=\"ls0_1\"> <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ejercicio 2020 <span class=\"__1 _21\"></span>se inici\u00f3 un <span class=\"__1 _21\"></span>arbitraje contra <span class=\"__1 _3\"></span>ENAP. Con <span class=\"__1 _3\"></span>fecha </span></span>4 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>noviembre <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _1f\"></span>ha <span class=\"__1 _7\"></span>recibido <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>notificaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Laudo <span class=\"__1 _7\"></span>Arbitral <span class=\"__1 _7\"></span>correspondiente <span class=\"__1 _7\"></span>al Proyecto <span class=\"__1 _7\"></span>Aconcagua. <span class=\"__1 _4\"></span>E<span class=\"ls2\">l <span class=\"__1 _7\"></span></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>procedido <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>reg<span class=\"__1 _4\"></span>ularizar <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cifras <span class=\"__1 _4\"></span>registradas <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>consecuencia del <span class=\"__1 _21\"></span>resultado <span class=\"__1 _29\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Laudo<span class=\"ls18\">, <span class=\"__1 _21\"></span><span class=\"ls0_1\">lo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>que <span class=\"__1 _21\"></span>ha <span class=\"__1 _21\"></span>supuesto <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>impacto <span class=\"__1 _29\"></span>n<span class=\"__1 _4\"></span>egativo <span class=\"__1 _29\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>p\u00e9rdidas <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>ganancias<span class=\"__1 _4\"></span> </span></span>consolidada  del <span class=\"__1 _20\"> </span>ejercicio<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>por  importe <span class=\"__1 _20\"> </span>de  18,6 <span class=\"__1 _20\"> </span>millone<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>de  euros, <span class=\"__1 _20\"> </span>de  los <span class=\"__1 _20\"> </span>cuales,  8,2  millones corresponden al deterioro de la OEPC<span class=\"__1 _4c\"> </span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Petacalco (M\u00e9xico) </span>Cuenta <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>cobrar <span class=\"__1 _1a\"> </span>del <span class=\"__1 _20\"> </span>cliente <span class=\"__1 _20\"> </span>Greenfield<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>correspondiente <span class=\"__1 _20\"> </span>al<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>proyecto <span class=\"__1 _20\"> </span>Petacalco <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>M\u00e9xico, <span class=\"__1 _20\"> </span>cu<span class=\"__1 _4\"></span>ya<span class=\"__1 _3\"></span> aceptaci\u00f3n <span class=\"__1 _21\"></span>provision<span class=\"__1 _4\"></span>al <span class=\"__1 _21\"></span>fue <span class=\"__1 _21\"></span>obtenida <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>2019 <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>consta <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cumplimiento <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>h<span class=\"__1 _4\"></span>ito<span class=\"__1 _4\"></span>. <span class=\"__1 _21\"></span>La <span class=\"__1 _3\"></span>liberaci\u00f3n<span class=\"__1 _3\"></span> del <span class=\"__1 _45\"> </span>cobro <span class=\"__1 _45\"> </span>est<span class=\"__1 _4\"></span>\u00e1  pendiente  debido  al<span class=\"__1 _4\"></span>  litigio <span class=\"__1 _45\"> </span>pl<span class=\"__1 _4\"></span>anteado  por <span class=\"__1 _45\"> </span>EAN<span class=\"__1 _4\"></span><span class=\"ls18\">, <span class=\"__1 _22\"> </span></span>que,  aunque <span class=\"__1 _22\"> </span>existe <span class=\"__1 _45\"> </span>sentencia desestimando \u00edntegramente la demanda interpuesta, la causa sigue pendiente de dictamen final<span class=\"__1 _4\"></span>. El <span class=\"__1 _4\"></span>detalle <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>proyecto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>OEPC <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>antig\u00fcedad <span class=\"__1 _4\"></span>superior <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>12 <span class=\"__1 _4\"></span>meses <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>202<span class=\"__1 _7\"></span>3 es el siguiente: Miles de euros OEPC Deterioro Neto OEPC &gt; 1 a\u00f1o Termocentro 16.456 (16.456) - Tuticorin 2.199 (2.199) - Aconcagua 8.192 - 8.192 Petacalco - Greenfield 3.986 - 3.986 Fabricaci\u00f3n de recipientes a presi\u00f3n 2.352 (1.989) 363<span class=\"ls0_1\"> </span>Otros 1.339 (832) 507<span class=\"ls0_1\"> </span>Suma OEPC &gt; 1 a\u00f1o 34.524 (21.476) 13.048 Resto OEPC 25.984 - 25.984 60.508 (21.476) 39.032 b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff2_1 fs3_1\">Deudores varios y otras cuentas a cobrar </span></span>Dentro <span class=\"__1 _2e\"> </span>del <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>p\u00edgrafe <span class=\"__1 _16\"> </span>\u201c<span class=\"ff2_1\">Deudore<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>varios <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>ot<span class=\"__1 _4\"></span>ras <span class=\"__1 _16\"> </span></span>cuentas <span class=\"__1 _2e\"> </span>a <span class=\"__1 _16\"> </span>co<span class=\"__1 _4\"></span>brar\u201d,<span class=\"ff2_1\"> <span class=\"__1 _16\"> </span>se <span class=\"__1 _2e\"> </span>recogen <span class=\"__1 _2e\"> </span>pri<span class=\"__1 _4\"></span>ncipalmente <span class=\"__1 _2e\"> </span>los </span>siguientes conceptos: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Liquidaci\u00f3n Carrington (*)<span class=\"__1 _4c\"> </span>- 3.530 Otros deudores varios  5.024 8.552 5.024 12.082 (*) La <span class=\"__1 _3\"></span>cifra <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>ejercicio 2<span class=\"__1 _3\"></span>023 <span class=\"__1 _21\"></span>se corresponde <span class=\"__1 _21\"></span>con <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>importe <span class=\"__1 _3\"></span>neto <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>provisi\u00f3n <span class=\"__1 _21\"></span>por p\u00e9rd<span class=\"__1 _3\"></span>ida <span class=\"__1 _3\"></span>esperada en <span class=\"__1 _7\"></span>base <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>estimaci\u00f3n <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>liquidaci\u00f3n <span class=\"__1 _7\"></span>efectuada <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>propio<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>liquidador <span class=\"__1 _7\"></span>concursal <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>caso <span class=\"__1 _7\"></span><span class=\"ls19\">de</span> <span class=\"__1 _7\"></span><span class=\"ls1b\">UK </span>(Carrington). <span class=\"__1 _17\"> </span>Durante <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>ejercicio <span class=\"__1 _1f\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>recibieron <span class=\"__1 _17\"> </span>3.651 <span class=\"__1 _1f\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>euros <span class=\"__1 _17\"></span>procedentes <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>dicha liquidaci\u00f3n concursal. En <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>partid<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>Otros <span class=\"__1 _17\"> </span>deudores <span class=\"__1 _17\"> </span>varios <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>ma<span class=\"__1 _4\"></span>yor <span class=\"__1 _17\"> </span>parte <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>sal<span class=\"__1 _4\"></span>do <span class=\"__1 _17\"> </span>tanto <span class=\"__1 _17\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>eje<span class=\"__1 _4\"></span>rcicio <span class=\"__1 _17\"> </span>2024 <span class=\"__1 _17\"> </span>como<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>del ejercicio <span class=\"__1 _16\"> </span>2<span class=\"__1 _4\"></span>023, <span class=\"__1 _16\"> </span>corresponde <span class=\"__1 _16\"> </span>a <span class=\"__1 _2e\"> </span>anticipos <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>proveedores <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _16\"> </span>operaciones <span class=\"__1 _16\"> </span>comerciale<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>seg\u00fan normativa NIIF se incluyen en esta partida<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1 fs3_1\">Provisi\u00f3n por insol<span class=\"__1 _4\"></span>vencias y p\u00e9rdida esperada </span></span>El <span class=\"__1 _4\"></span>mo<span class=\"__1 _4\"></span>vimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>visiones <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>cobrar <span class=\"__1 _7\"></span>es <span class=\"__1 _4\"></span>el siguiente:  Miles de euros Clientes OEPC Deudores  Total Saldo a 1 de enero de 2024 94.963 21.476 7.556 123.995 P\u00e9rdidas por <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _3\"></span>de v<span class=\"__1 _3\"></span>alor de <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>entas<span class=\"__1 _3\"></span> a cobrar 5.062 9.557 - 14.619 Reversi\u00f3n de importes no utilizados - - - - Aplicaciones - - - - Traspasos 112<span class=\"ls0_1\"> </span>603<span class=\"ls0_1\"> </span>- 715<span class=\"ls0_1\"> </span>Diferencias de cambio (<span class=\"lsa\">814</span>) 348<span class=\"ls0_1\"> </span>159<span class=\"ls0_1\"> </span>(<span class=\"lsa\">307</span>) Saldo a 31 de diciembre de 2024 99.323 31.984 7.715 139.022 Los principales movimientos del ejercicio 2024 en el<span class=\"__1 _4\"></span> ep\u00edgrafe de clientes son los <span class=\"__1 _3\"></span>siguientes: <span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1\">Se <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>deteriorado <span class=\"__1 _7\"></span><span class=\"ls16\">un</span> <span class=\"__1 _4\"></span>importe<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2.218 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _7\"></span>correspondiente <span class=\"__1 _7\"></span>al <span class=\"__1 _4\"></span>sal<span class=\"__1 _4\"></span>do <span class=\"__1 _7\"></span>pendiente <span class=\"__1 _4\"></span>de </span></span>cobro del proyecto Aconcagua;  \u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1 ls16\">un<span class=\"ls0_1\"> importe de 1.593 miles de euros correspond<span class=\"__1 _3\"></span>iente al saldo pendiente de cobro de <span class=\"__1 _3\"></span>un proyecto </span></span></span>en Bulgaria; <span class=\"ls11\">y </span> \u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1\">o<span class=\"__1 _4\"></span>tro importe de 580 mi<span class=\"__1 _4\"></span>les de euros correspondiente al saldo <span class=\"__1 _4\"></span>pendiente de cobro de un proyecto </span></span>de renovables en Espa\u00f1a.<span class=\"ff3_1\"> </span>Respecto a <span class=\"__1 _3\"></span>la obra ej<span class=\"__1 _3\"></span>ecutada <span class=\"__1 _3\"></span>pendiente de <span class=\"__1 _3\"></span>certificar <span class=\"__1 _3\"></span>se ha deteri<span class=\"__1 _3\"></span>orado un impor<span class=\"__1 _3\"></span>te de 8.1<span class=\"__1 _3\"></span>92 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _17\"> </span>del <span class=\"__1 _1f\"></span>proyecto <span class=\"__1 _1f\"></span>Aconcagua<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>(Chile) <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>1<span class=\"__1 _4\"></span>.363 <span class=\"__1 _1f\"></span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>rrespondientes <span class=\"__1 _1f\"></span>al proyecto Dombasle (Francia) de la l\u00ednea de servicios. El <span class=\"__1 _4\"></span>movimi<span class=\"__1 _4\"></span>ento <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>provisiones <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cobrar <span class=\"__1 _1f\"></span>en <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> ejercicio 2023 fue el siguiente:  Miles de euros Clientes OEPC Deudores  Total Saldo a 1 de enero de 2023 91.061 27.793 8.258 127.112 P\u00e9rdidas por <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _3\"></span>de v<span class=\"__1 _3\"></span>alor de <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>entas<span class=\"__1 _3\"></span> a cobrar 4.760 - - 4.760 Reversi\u00f3n de importes no utilizados (447) - (500) (947) Aplicaciones - (6.161) - (6.161) Traspasos - - - - Diferencias de cambio (411) (156) (202) (<span class=\"lsa\">769</span>) Saldo a 31 de diciembre de 2023 94.963 21.476 7.556 123.995 Se <span class=\"__1 _21\"></span>han <span class=\"__1 _3\"></span>deteriorado <span class=\"__1 _21\"></span><span class=\"ls32\">un<span class=\"__1 _4\"></span><span class=\"ls0_1\"> <span class=\"__1 _21\"></span>import<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>2.468 <span class=\"__1 _21\"></span>miles <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>euros <span class=\"__1 _21\"></span>correspondientes <span class=\"__1 _3\"></span>al <span class=\"__1 _21\"></span>saldo <span class=\"__1 _21\"></span>pe<span class=\"__1 _4\"></span>ndiente <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>cob<span class=\"__1 _4\"></span>ro </span></span>del <span class=\"__1 _16\"> </span>proyecto <span class=\"__1 _17\"> </span>Termocentro <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>otro <span class=\"__1 _16\"> </span>por <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>2.291 <span class=\"__1 _17\"> </span>mil<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>euros <span class=\"__1 _16\"> </span>correspondiente <span class=\"__1 _16\"> </span>al <span class=\"__1 _16\"> </span>saldo pendiente de cobro de un proyecto en Bulgaria. d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2b\"> </span><span class=\"ff2_1 fs3_1\">Saldos en moneda extranjera </span></span>Los <span class=\"__1 _16\"> </span>importes <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>lib<span class=\"__1 _4\"></span>ros <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>cuentas <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>cobrar <span class=\"__1 _16\"> </span>del <span class=\"__1 _23\"> </span>Grupo <span class=\"__1 _16\"> </span>est\u00e1n <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span>nominados <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>las <span class=\"__1 _16\"> </span>sig<span class=\"__1 _4\"></span>uientes monedas:<span class=\"__1 _4c\"> </span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Euro 88.031 70.243 D\u00f3lar americano 7.582 16.615 Rupia india 5.072 2.332 Dinar Argelino 1.610 26.794 Peso mexicano 1.331 6.216 Peso Chileno 6.024 4.589 Nuevo sol peruano 12<span class=\"ls0_1\"> </span>2.999 Real brasile\u00f1o 296<span class=\"ls0_1\"> </span>121<span class=\"ls0_1\"> </span>D\u00f3lar canadiense 5 287<span class=\"ls0_1\"> </span>Dinar kuwait\u00ed 346<span class=\"ls0_1\"> </span>325<span class=\"ls0_1\"> </span>Dirham marroqu\u00ed 3.085 2.981 Leu rumano 2.673 9.876 Peso colombiano - 1.428 Otras monedas 380<span class=\"ls0_1\"> </span>44<span class=\"ls0_1\">9 </span>116.447 145.255 (*) Cifras reex<span class=\"__1 _3\"></span>presadas",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "Miles de euros 31 diciembre 2024 Coste amortizado Valor razonable con cambios en otro resultado integral TOTAL Activos en balance -<span class=\"ff5\">  <span class=\"ff2_1\">In<span class=\"__1 _4\"></span>strumentos de patrimonio </span></span>- 17.570 17.570 -<span class=\"ff5\">  <span class=\"ff2_1\">Activos finan<span class=\"__1 _4\"></span>cieros no corrientes </span></span>54<span class=\"ls0_1\"> </span>- 54<span class=\"ls0_1\"> </span>Total clasificado en el Activo No Corriente 54<span class=\"ls0_1\"> </span>17.570 17.624 - Instrumentos de patrimonio - - - -<span class=\"ff5\">  <span class=\"ff2_1\">Deu<span class=\"__1 _4\"></span>dores comerciales y otras <span class=\"__1 _3\"></span>cuentas a cobrar </span></span>(Nota 11) (*) 84.633 - 84.633 -<span class=\"ff5\">  <span class=\"ff2_1\">Impo<span class=\"__1 _4\"></span>siciones y dep\u00f3sitos  </span></span>10.394 - 10.394 -<span class=\"ff5\">  <span class=\"ff2_1\">Otros acti<span class=\"__1 _4\"></span>vos corrientes </span></span>1.257 - 1.257 Total clasificado en el Activo Corriente 96.284 - 96.284 Total 96.338 17.<span class=\"ls0_1\">570 </span>113.908 Miles de euros 31 diciembre 2023 Coste amortizado (*) Valor razonable con cambios en otro resultado integral TOTAL (*) Activos en balance -<span class=\"ff5\">  <span class=\"ff2_1\">In<span class=\"__1 _4\"></span>strumentos de patrimonio </span></span>- 69<span class=\"ls0_1\"> </span>69<span class=\"ls0_1\"> </span>-<span class=\"ff5\">  <span class=\"ff2_1\">Activos finan<span class=\"__1 _4\"></span>cieros no corrientes </span></span>41<span class=\"ls0_1\"> </span>- 41<span class=\"ls0_1\"> </span>Total clasificado en el Activo No Corriente 41<span class=\"ls0_1\"> </span>69<span class=\"ls0_1\"> </span>110<span class=\"ls0_1\"> </span>- Instrumentos de patrimonio - 17.500 17.500 -<span class=\"ff5\">  <span class=\"ff2_1\">Deu<span class=\"__1 _4\"></span>dores comerciales y otras <span class=\"__1 _3\"></span>cuentas a cobrar </span></span>(Nota 11) (*) (**) 115.106 - 115.106 -<span class=\"ff5\">  <span class=\"ff2_1\">Impo<span class=\"__1 _4\"></span>siciones y dep\u00f3sitos  </span></span>5.258 - 5.258 -<span class=\"ff5\">  <span class=\"ff2_1\">Otros acti<span class=\"__1 _4\"></span>vos corrientes </span></span>4.527 - 4.527 Total clasificado en el Activo Corriente 124.891 17.500 142.391 Total 124.932 17.569 142.501 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos de<span class=\"__1 _3\"></span>udores con A<span class=\"__1 _3\"></span>dministraciones<span class=\"__1 _3\"></span> Publicas y acti<span class=\"__1 _3\"></span>vos por impuest<span class=\"__1 _3\"></span>o corriente,<span class=\"__1 _3\"></span> por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de activo finan<span class=\"__1 _3\"></span>ciero. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Miles de euros 31 diciembre 2024 Coste amortizado Valor razonable con cambios en otro resultado integral TOTAL Activos en balance -<span class=\"ff5\">  <span class=\"ff2_1\">In<span class=\"__1 _4\"></span>strumentos de patrimonio </span></span>- 17.570 17.570 -<span class=\"ff5\">  <span class=\"ff2_1\">Activos finan<span class=\"__1 _4\"></span>cieros no corrientes </span></span>54<span class=\"ls0_1\"> </span>- 54<span class=\"ls0_1\"> </span>Total clasificado en el Activo No Corriente 54<span class=\"ls0_1\"> </span>17.570 17.624 - Instrumentos de patrimonio - - - -<span class=\"ff5\">  <span class=\"ff2_1\">Deu<span class=\"__1 _4\"></span>dores comerciales y otras <span class=\"__1 _3\"></span>cuentas a cobrar </span></span>(Nota 11) (*) 84.633 - 84.633 -<span class=\"ff5\">  <span class=\"ff2_1\">Impo<span class=\"__1 _4\"></span>siciones y dep\u00f3sitos  </span></span>10.394 - 10.394 -<span class=\"ff5\">  <span class=\"ff2_1\">Otros acti<span class=\"__1 _4\"></span>vos corrientes </span></span>1.257 - 1.257 Total clasificado en el Activo Corriente 96.284 - 96.284 Total 96.338 17.<span class=\"ls0_1\">570 </span>113.908 Miles de euros 31 diciembre 2023 Coste amortizado (*) Valor razonable con cambios en otro resultado integral TOTAL (*) Activos en balance -<span class=\"ff5\">  <span class=\"ff2_1\">In<span class=\"__1 _4\"></span>strumentos de patrimonio </span></span>- 69<span class=\"ls0_1\"> </span>69<span class=\"ls0_1\"> </span>-<span class=\"ff5\">  <span class=\"ff2_1\">Activos finan<span class=\"__1 _4\"></span>cieros no corrientes </span></span>41<span class=\"ls0_1\"> </span>- 41<span class=\"ls0_1\"> </span>Total clasificado en el Activo No Corriente 41<span class=\"ls0_1\"> </span>69<span class=\"ls0_1\"> </span>110<span class=\"ls0_1\"> </span>- Instrumentos de patrimonio - 17.500 17.500 -<span class=\"ff5\">  <span class=\"ff2_1\">Deu<span class=\"__1 _4\"></span>dores comerciales y otras <span class=\"__1 _3\"></span>cuentas a cobrar </span></span>(Nota 11) (*) (**) 115.106 - 115.106 -<span class=\"ff5\">  <span class=\"ff2_1\">Impo<span class=\"__1 _4\"></span>siciones y dep\u00f3sitos  </span></span>5.258 - 5.258 -<span class=\"ff5\">  <span class=\"ff2_1\">Otros acti<span class=\"__1 _4\"></span>vos corrientes </span></span>4.527 - 4.527 Total clasificado en el Activo Corriente 124.891 17.500 142.391 Total 124.932 17.569 142.501 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos de<span class=\"__1 _3\"></span>udores con A<span class=\"__1 _3\"></span>dministraciones<span class=\"__1 _3\"></span> Publicas y acti<span class=\"__1 _3\"></span>vos por impuest<span class=\"__1 _3\"></span>o corriente,<span class=\"__1 _3\"></span> por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de activo finan<span class=\"__1 _3\"></span>ciero. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "Miles de euros 31 diciembre 2024 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado)<span class=\"__1 _3\"></span> TOTAL Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de cr\u00e9dito (Nota 17) </span></span>- 14.154 14.154 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 911<span class=\"ls0_1\"> </span>911<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 8.623 8.623 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- - - -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico<span class=\"__1 _4\"></span> (Nota 17) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos fin<span class=\"__1 _4\"></span>ancieros (Nota 17) </span></span>- 10.881 10.881 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (**) - 146.389 146.389 Total  - 306.958 306.958 Miles de euros 31 diciembre 2023 Valor razonable con cambios en resultados D\u00e9bitos y partidas a pagar (Coste<span class=\"__1 _3\"></span> amortizado) (*) TOTAL  (*) Pasivos en balance -<span class=\"ff5\"> <span class=\"ff2_1\">Deud<span class=\"__1 _4\"></span>as con entidades de c<span class=\"__1 _3\"></span>r\u00e9dito (Nota 17) </span></span>- 13.672 13.672 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Pasivos por arrendamiento financiero (Nota <span class=\"__1 _4\"></span>17) </span></span>- 999<span class=\"ls0_1\"> </span>999<span class=\"ls0_1\"> </span>-<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Obli<span class=\"__1 _4\"></span>gaciones Convertibles Clase A <span class=\"__1 _3\"></span>y C (Nota 17) </span></span>- 11.880 11.880 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Inst<span class=\"__1 _4\"></span>rumentos f<span class=\"__1 _3\"></span>inancieros convertibles (**<span class=\"__1 _4\"></span>*) </span></span>- 90.516 90.516 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Apoyo financiero p\u00fablico (Nota 1<span class=\"__1 _4\"></span>7) </span></span>- 126.000 126.000 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Otros pasivos financie<span class=\"__1 _4\"></span>ros </span></span>- 3.720 3.720 -<span class=\"ff5\"> <span class=\"__1 _1f\"></span><span class=\"ff2_1\">Acreedores comerciales y otras cuentas a pagar </span></span>(Nota <span class=\"lsa\">18</span>) (*)(**) - 202.618 202.618 Total  - 449.405 449.405 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*) No incluyen los<span class=\"__1 _3\"></span> saldos acree<span class=\"__1 _3\"></span>dores con A<span class=\"__1 _3\"></span>dministraciones Pu<span class=\"__1 _3\"></span>blicas y pasivos<span class=\"__1 _3\"></span> por impuesto corriente, <span class=\"__1 _3\"></span>por no </span>cumplir la defin<span class=\"__1 _3\"></span>ici\u00f3n de pasivo<span class=\"__1 _3\"></span> financiero. (***) Pr\u00e9stamos<span class=\"__1 _3\"></span> calificados como<span class=\"__1 _3\"></span> convertibles si bien<span class=\"__1 _3\"></span> al cierre de 20<span class=\"__1 _3\"></span>23 estaba su c<span class=\"__1 _3\"></span>onverti<span class=\"__1 _3\"></span>bilidad sujeta a la consecuci\u00f3n <span class=\"__1 _3\"></span>de una condici\u00f3n<span class=\"__1 _3\"></span> que finalmen<span class=\"__1 _3\"></span>te fue obtenida <span class=\"__1 _3\"></span>el 30 de <span class=\"__1 _3\"></span>enero de 20<span class=\"__1 _3\"></span>24. <span class=\"__1 _4\"></span>(Notas<span class=\"__1 _3\"></span> 2.1.4, 3.c)<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Clientes  155.041 158.914 Menos: Provisi\u00f3n por insolvencias y p\u00e9rdida esperada (Nota 2.11.) (99.323) (94.963) Obra ejecutada pendiente de certificar (OEPC) (*<span class=\"ls0_1\">*)<span class=\"__1 _4c\"> </span></span>23.737 39.032 Deudores varios y otras cuentas a cobrar (*<span class=\"ls0_1\">*)<span class=\"__1 _4c\"> </span></span>5.024 12.082 Personal 153<span class=\"ls0_1\"> </span>40<span class=\"ls0_1\"> </span>Otros cr\u00e9ditos con las Administraciones P\u00fablicas (Nota <span class=\"lsa\">19</span>) 31.815 30.149 Total  116.447 145.254 Menos: Parte no corriente: Otras cuentas a cobrar - - Parte corriente 116.447 145.254 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*<span class=\"ls22\">) </span></span>Importes netos d<span class=\"__1 _3\"></span>e la prov<span class=\"__1 _3\"></span>isi\u00f3n por p\u00e9rdida<span class=\"__1 _3\"></span> esperada (N<span class=\"__1 _3\"></span>ota 2.11) Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Proveedores 102.777 102.008 Deudas con partes vinculadas (Nota <span class=\"lsa\">29</span>) 17<span class=\"ls0_1\"> </span>17<span class=\"ls0_1\"> </span>Acreedores varios 7.650 8.422 Personal (remuneraciones pendientes de pago) 5.997 4.577 Pasivos por impuesto corriente  - 746<span class=\"ls0_1\"> </span>Otras deudas con las Administraciones P\u00fablicas (Nota <span class=\"lsa\">19</span>) 9.295 9.658 Anticipos recibidos por trabajo de contratos (*) 29.948 87.594 155.684 213.022 (*) Cifras reex<span class=\"__1 _3\"></span>presadas Respecto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>\u201cAnticipos <span class=\"__1 _21\"></span>recibidos <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>trabajo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>contratos\u201d <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>ejercicio <span class=\"__1 _21\"></span>202<span class=\"__1 _4\"></span><span class=\"ff2_1\">3 <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>han <span class=\"__1 _21\"></span>materializado </span>como <span class=\"__1 _2b\"> </span>i<span class=\"__1 _4\"></span>ngresos <span class=\"__1 _2b\"> </span>ordinarios <span class=\"__1 _28\"> </span>el <span class=\"__1 _28\"> </span><span class=\"lsa\">59</span>% <span class=\"__1 _28\"> </span>del <span class=\"__1 _28\"> </span>total <span class=\"__1 _2b\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>saldo <span class=\"__1 _28\"> </span>del <span class=\"__1 _2b\"> </span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _2b\"> </span>anterior <span class=\"__1 _28\"> </span>(20<span class=\"__1 _4\"></span>22<span class=\"ls31\">: <span class=\"__1 _2b\"> </span></span>41<span class=\"__1 _4\"></span>%), correspondiendo <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>resto <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>variaci\u00f3n <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>progresi\u00f3n d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>proyecto, <span class=\"__1 _4\"></span>variaci\u00f3n <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>tipos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cambio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span><span class=\"ls1c\">y </span>otros. 19.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Saldos<span class=\"__1 _4\"></span> con Administraciones P\u00fablicas e impu<span class=\"__1 _3\"></span>estos diferidos<span class=\"__1 _4\"></span> </span></span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Saldos mantenidos con <span class=\"ls2\">la</span> Administraci\u00f3n P\u00fablica </span></span>Los principales saldos deudores y acreedores con las Administraciones P\u00fabli<span class=\"__1 _4\"></span>cas son los siguientes:  Miles de euros  <span class=\"ls5\">202</span>4 202<span class=\"ls0_1\">3 </span>Administraciones P\u00fablicas deudoras Impuesto sobre el Valor A\u00f1adido (*) 8.655 8.147 Impuesto sobre el Valor A\u00f1adido de otros pa\u00edses  19.419 16.483 Pagos a cuenta, Impuesto de Sociedades otros pa\u00edses <span class=\"__1 _3\"></span>y retenciones no residentes 2.918 2.879 Otros conceptos 8<span class=\"lsa\">23</span> 2.640 31.<span class=\"ls0_1\">8<span class=\"ls4\">15</span> </span>30.149 Administraciones P\u00fablicas acreedoras Impuesto sobre el Valor A\u00f1adido (1.198) (606) Impuesto sobre el Valor A\u00f1adido de otros pa\u00edses (<span class=\"lsa\">935</span>) (4.484) Organismos de la Seguridad Social acreedores (3.810) (1.754) Otros conceptos (1) (9) Hacienda p\u00fablica, retenciones a cuenta del Impuesto sobre la Renta de las Personas F\u00edsicas (3.290) (2.336) Otros impuestos (<span class=\"lsa\">61</span>) (469) (9.295) (9.658) (*) <span class=\"__1 _4\"></span>Se incluye un <span class=\"__1 _4\"></span>importe de 6,9 <span class=\"__1 _4\"></span>millones de euros de <span class=\"__1 _4\"></span>saldos del Impuesto sobre el <span class=\"__1 _4\"></span>Valor A\u00f1adido pendientes de devoluci\u00f3n, <span class=\"__1 _29\"></span>que h<span class=\"__1 _3\"></span>an <span class=\"__1 _21\"></span>sido <span class=\"__1 _21\"></span>objeto <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>compensaci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _21\"></span>con <span class=\"__1 _3\"></span>la <span class=\"__1 _29\"></span>deuda <span class=\"__1 _21\"></span>pendiente <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>ingres<span class=\"__1 _3\"></span>o <span class=\"__1 _21\"></span>derivada <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>las a<span class=\"__1 _3\"></span>ctas <span class=\"__1 _29\"></span>fiscales descritas en la N<span class=\"__1 _3\"></span>ota 26<span class=\"ls41\">, </span>median<span class=\"__1 _3\"></span>te acuerdo de <span class=\"__1 _3\"></span>fecha 11 de<span class=\"__1 _3\"></span> octubre de <span class=\"__1 _3\"></span>2018. El <span class=\"__1 _7\"></span>gru<span class=\"__1 _4\"></span>po <span class=\"__1 _7\"></span>ha <span class=\"__1 _1f\"></span>procedido <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>solicitar <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>aplazamiento <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _7\"></span>cuot<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>Seguridad <span class=\"__1 _7\"></span>Social <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>cargo <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>la empresa <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>soci<span class=\"__1 _4\"></span>edades <span class=\"__1 _21\"></span>  <span class=\"__1 _21\"></span>Duro <span class=\"__1 _21\"></span>Felguera, <span class=\"__1 _21\"></span>S.A.,    <span class=\"__1 _21\"></span>DF. <span class=\"__1 _21\"></span>Operaci<span class=\"__1 _4\"></span>ones <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>Montajes, <span class=\"__1 _21\"></span>S.A, <span class=\"__1 _21\"></span>DF <span class=\"__1 _21\"></span>MOMPRESA, S.A,<span class=\"ls2\">  <span class=\"ls0_1\"> DF<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Calderer\u00eda <span class=\"__1 _4\"></span>Pesada, <span class=\"__1 _4\"></span>S.A, <span class=\"__1 _4\"></span>DF <span class=\"__1 _4\"></span>Energy <span class=\"__1 _4\"></span>Storage<span class=\"__1 _4\"></span>, S.<span class=\"__1 _4\"></span>A., DF <span class=\"__1 _4\"></span>In<span class=\"__1 _4\"></span>telligent <span class=\"__1 _4\"></span>Systems, <span class=\"__1 _4\"></span>S.A DF. <span class=\"__1 _4\"></span>Oil<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>and </span></span>Gas, S.A. <span class=\"__1 _4\"></span>DF Green <span class=\"__1 _4\"></span>Tech, S.A <span class=\"__1 _4\"></span>correspondientes a <span class=\"__1 _4\"></span>los meses <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>noviembre y d<span class=\"__1 _4\"></span>iciembre de <span class=\"__1 _4\"></span>2024 por un <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2,5 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>solicitado <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>aplazamiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cuotas <span class=\"__1 _7\"></span>de enero <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2025 <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>import<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>adicional <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>0,6 <span class=\"__1 _17\"> </span>millones, <span class=\"__1 _17\"> </span>siendo <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>tanto <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"></span>aplazamiento <span class=\"__1 _17\"> </span>total solicitado <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>3, <span class=\"__1 _17\"> </span>1 <span class=\"__1 _1f\"></span>millones <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>pagar <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>cuotas <span class=\"__1 _1f\"></span>mensuales <span class=\"__1 _17\"> </span>durante <span class=\"__1 _1f\"></span>12 <span class=\"__1 _1f\"></span>meses <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>partir <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _1f\"></span>segundo trimestre de 2025, garantizado mediante hipoteca inmobiliaria. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Clientes  155.041 158.914 Menos: Provisi\u00f3n por insolvencias y p\u00e9rdida esperada (Nota 2.11.) (99.323) (94.963) Obra ejecutada pendiente de certificar (OEPC) (*<span class=\"ls0_1\">*)<span class=\"__1 _4c\"> </span></span>23.737 39.032 Deudores varios y otras cuentas a cobrar (*<span class=\"ls0_1\">*)<span class=\"__1 _4c\"> </span></span>5.024 12.082 Personal 153<span class=\"ls0_1\"> </span>40<span class=\"ls0_1\"> </span>Otros cr\u00e9ditos con las Administraciones P\u00fablicas (Nota <span class=\"lsa\">19</span>) 31.815 30.149 Total  116.447 145.254 Menos: Parte no corriente: Otras cuentas a cobrar - - Parte corriente 116.447 145.254 (*) Cifras reex<span class=\"__1 _3\"></span>presadas (*<span class=\"ls0_1\">*<span class=\"ls22\">) </span></span>Importes netos d<span class=\"__1 _3\"></span>e la prov<span class=\"__1 _3\"></span>isi\u00f3n por p\u00e9rdida<span class=\"__1 _3\"></span> esperada (N<span class=\"__1 _3\"></span>ota 2.11) Las <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>reversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>provisi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cobrar <span class=\"__1 _7\"></span>deterioradas <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>an incluido en la l\u00ednea \u201cOtros gastos de explotaci\u00f3n\u201d de la <span class=\"ff2_1\">cuent<span class=\"__1 _4\"></span>a de p\u00e9rdidas y <span class=\"__1 _3\"></span>ganancias consoli<span class=\"__1 _4\"></span>dada. </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1 fs3_1\">Provisi\u00f3n por insol<span class=\"__1 _4\"></span>vencias y p\u00e9rdida esperada </span></span>El <span class=\"__1 _4\"></span>mo<span class=\"__1 _4\"></span>vimiento <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>visiones <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>valo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>cobrar <span class=\"__1 _7\"></span>es <span class=\"__1 _4\"></span>el siguiente:  Miles de euros Clientes OEPC Deudores  Total Saldo a 1 de enero de 2024 94.963 21.476 7.556 123.995 P\u00e9rdidas por <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _3\"></span>de v<span class=\"__1 _3\"></span>alor de <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>entas<span class=\"__1 _3\"></span> a cobrar 5.062 9.557 - 14.619 Reversi\u00f3n de importes no utilizados - - - - Aplicaciones - - - - Traspasos 112<span class=\"ls0_1\"> </span>603<span class=\"ls0_1\"> </span>- 715<span class=\"ls0_1\"> </span>Diferencias de cambio (<span class=\"lsa\">814</span>) 348<span class=\"ls0_1\"> </span>159<span class=\"ls0_1\"> </span>(<span class=\"lsa\">307</span>) Saldo a 31 de diciembre de 2024 99.323 31.984 7.715 139.022 Los principales movimientos del ejercicio 2024 en el<span class=\"__1 _4\"></span> ep\u00edgrafe de clientes son los <span class=\"__1 _3\"></span>siguientes: <span class=\"__1 _4\"></span> \u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1\">Se <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>deteriorado <span class=\"__1 _7\"></span><span class=\"ls16\">un</span> <span class=\"__1 _4\"></span>importe<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2.218 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _7\"></span>correspondiente <span class=\"__1 _7\"></span>al <span class=\"__1 _4\"></span>sal<span class=\"__1 _4\"></span>do <span class=\"__1 _7\"></span>pendiente <span class=\"__1 _4\"></span>de </span></span>cobro del proyecto Aconcagua;  \u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1 ls16\">un<span class=\"ls0_1\"> importe de 1.593 miles de euros correspond<span class=\"__1 _3\"></span>iente al saldo pendiente de cobro de <span class=\"__1 _3\"></span>un proyecto </span></span></span>en Bulgaria; <span class=\"ls11\">y </span> \u2022<span class=\"ff4\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1 fs3_1\">o<span class=\"__1 _4\"></span>tro importe de 580 mi<span class=\"__1 _4\"></span>les de euros correspondiente al saldo <span class=\"__1 _4\"></span>pendiente de cobro de un proyecto </span></span>de renovables en Espa\u00f1a.<span class=\"ff3_1\"> </span>Respecto a <span class=\"__1 _3\"></span>la obra ej<span class=\"__1 _3\"></span>ecutada <span class=\"__1 _3\"></span>pendiente de <span class=\"__1 _3\"></span>certificar <span class=\"__1 _3\"></span>se ha deteri<span class=\"__1 _3\"></span>orado un impor<span class=\"__1 _3\"></span>te de 8.1<span class=\"__1 _3\"></span>92 miles <span class=\"__1 _3\"></span>de euros <span class=\"__1 _17\"> </span>del <span class=\"__1 _1f\"></span>proyecto <span class=\"__1 _1f\"></span>Aconcagua<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>(Chile) <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>1<span class=\"__1 _4\"></span>.363 <span class=\"__1 _1f\"></span>miles <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>rrespondientes <span class=\"__1 _1f\"></span>al proyecto Dombasle (Francia) de la l\u00ednea de servicios. El <span class=\"__1 _4\"></span>movimi<span class=\"__1 _4\"></span>ento <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>provisiones <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>deterioro <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>cuentas <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>cobrar <span class=\"__1 _1f\"></span>en <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> ejercicio 2023 fue el siguiente:  Miles de euros Clientes OEPC Deudores  Total Saldo a 1 de enero de 2023 91.061 27.793 8.258 127.112 P\u00e9rdidas por <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>eterioro <span class=\"__1 _3\"></span>de v<span class=\"__1 _3\"></span>alor de <span class=\"__1 _21\"></span>cu<span class=\"__1 _4\"></span>entas<span class=\"__1 _3\"></span> a cobrar 4.760 - - 4.760 Reversi\u00f3n de importes no utilizados (447) - (500) (947) Aplicaciones - (6.161) - (6.161) Traspasos - - - - Diferencias de cambio (411) (156) (202) (<span class=\"lsa\">769</span>) Saldo a 31 de diciembre de 2023 94.963 21.476 7.556 123.995 Se <span class=\"__1 _21\"></span>han <span class=\"__1 _3\"></span>deteriorado <span class=\"__1 _21\"></span><span class=\"ls32\">un<span class=\"__1 _4\"></span><span class=\"ls0_1\"> <span class=\"__1 _21\"></span>import<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>2.468 <span class=\"__1 _21\"></span>miles <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>euros <span class=\"__1 _21\"></span>correspondientes <span class=\"__1 _3\"></span>al <span class=\"__1 _21\"></span>saldo <span class=\"__1 _21\"></span>pe<span class=\"__1 _4\"></span>ndiente <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>cob<span class=\"__1 _4\"></span>ro </span></span>del <span class=\"__1 _16\"> </span>proyecto <span class=\"__1 _17\"> </span>Termocentro <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>otro <span class=\"__1 _16\"> </span>por <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>2.291 <span class=\"__1 _17\"> </span>mil<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>euros <span class=\"__1 _16\"> </span>correspondiente <span class=\"__1 _16\"> </span>al <span class=\"__1 _16\"> </span>saldo pendiente de cobro de un proyecto en Bulgaria. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "13.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Capital y <span class=\"__1 _4\"></span>prima de emisi\u00f3n </span></span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2e\"> </span><span class=\"ff2_1\">Capital </span></span>A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>23 <span class=\"__1 _3\"></span>el capital <span class=\"__1 _3\"></span>social <span class=\"__1 _3\"></span>estaba rep<span class=\"__1 _3\"></span>resentado por <span class=\"__1 _3\"></span>96 <span class=\"__1 _3\"></span>millones <span class=\"__1 _3\"></span>de acc<span class=\"__1 _3\"></span>iones de <span class=\"__1 _21\"></span>0<span class=\"__1 _4\"></span>,05 euros por acci\u00f3<span class=\"__1 _4\"></span>n de valo<span class=\"__1 _4\"></span>r nominal cada una. Tras l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>ampli<span class=\"__1 _4\"></span>aci\u00f3n de capital <span class=\"__1 _4\"></span>llevada a cabo en <span class=\"__1 _4\"></span>febrero de <span class=\"__1 _7\"></span>2024, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>capital <span class=\"__1 _7\"></span>social <span class=\"__1 _7\"></span>queda <span class=\"__1 _7\"></span>representado <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>215.179.431 <span class=\"__1 _4\"></span>acciones <span class=\"__1 _7\"></span>cada <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ellas <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>un valor nominal de 0,05 euros por acci\u00f3n, totalmente suscritas y desembolsadas. A <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>fecha <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>cierre <span class=\"__1 _16\"> </span>del <span class=\"__1 _17\"> </span>ejerci<span class=\"__1 _4\"></span>cio, <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>siguientes <span class=\"__1 _16\"> </span>accionistas <span class=\"__1 _16\"> </span>manten\u00edan <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _17\"> </span>igual <span class=\"__1 _16\"> </span>o superior al 3% en el capital social de la Sociedad<span class=\"__1 _4\"></span> dominante: Accionista Porcentaje de participaci\u00f3n directa e indirecta  202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Grupo Promotor de Desarrollo e Infraestructura, S.A<span class=\"__1 _3\"></span>. de C.V. 30,77% - Mota<span class=\"ff8\">\u2013</span> Engil M\u00e9xico, S.A.P.I. de C.V. 23,89% - UBS Switzerland AG (*) 1,73% 3,87% Morgan Stanley and Co International PLC (*) 1,32% 2,86% TSK Electr\u00f3nica y Electricidad, S.A. 1,39% 3,12% (*) Depositarios<span class=\"__1 _3\"></span> de los t\u00edtul<span class=\"__1 _3\"></span>os mantenidos po<span class=\"__1 _3\"></span>r otros tened<span class=\"__1 _3\"></span>ores b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _16\"> </span><span class=\"ff2_1\">Ampliaci\u00f3n<span class=\"__1 _4\"></span> de Capital </span></span>Con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>22 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>febrero <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>dominante <span class=\"__1 _4\"></span>comunica <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>otorgamiento <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>escritura<span class=\"__1 _3\"></span> p\u00fablica <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>aumento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>capital, <span class=\"__1 _29\"></span>una <span class=\"__1 _21\"></span>vez <span class=\"__1 _29\"></span>completado <span class=\"__1 _21\"></span>el <span class=\"__1 _29\"></span>aumento<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _29\"></span>con <span class=\"__1 _21\"></span>derechos <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>suscripci\u00f3n preferente <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>aumento <span class=\"__1 _7\"></span>de capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>capitalizaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>pr\u00e9stamos. <span class=\"__1 _4\"></span>Dichos <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _4\"></span>convertibles<span class=\"__1 _4\"></span> de los <span class=\"__1 _4\"></span>inversores <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>Prodi y <span class=\"__1 _4\"></span>Mota-Engil se <span class=\"__1 _4\"></span>hab\u00edan formali<span class=\"__1 _4\"></span>zado y <span class=\"__1 _4\"></span>desembolsado en <span class=\"__1 _4\"></span>su totalidad <span class=\"__1 _4\"></span>a cierre del <span class=\"__1 _21\"></span>eje<span class=\"__1 _4\"></span>rcicio <span class=\"__1 _3\"></span>2023. <span class=\"__1 _3\"></span>El <span class=\"__1 _3\"></span>capital social <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Duro <span class=\"__1 _3\"></span>Felguera qu<span class=\"__1 _3\"></span>eda f<span class=\"__1 _3\"></span>ijado en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>cifra <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>10.758.971,55 euros. <span class=\"__1 _4\"></span>El <span class=\"__1 _7\"></span>26 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>febrero <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>2024 <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>Sociedad <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>rocedi\u00f3 <span class=\"__1 _7\"></span>a l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>inscripci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>registro <span class=\"__1 _7\"></span>merca<span class=\"__1 _3\"></span>ntil <span class=\"__1 _7\"></span>de l<span class=\"__1 _4\"></span>a escritura de aumento de capital.  La ejecuci\u00f3n de la ampliaci\u00f3n de capital se realiz\u00f3 en dos fases: - <span class=\"__1 _4\"></span>Aumento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>derechos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>suscri<span class=\"__1 _4\"></span>pci\u00f3n <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>1<span class=\"__1 _4\"></span>.191.749,76 <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>mediante <span class=\"__1 _4\"></span>la emisi\u00f3n y pu<span class=\"__1 _4\"></span>esta en circulaci\u00f3<span class=\"__1 _4\"></span>n de 1.555.606 accio<span class=\"__1 _4\"></span>nes nuevas ordinarias <span class=\"__1 _4\"></span>de la mi<span class=\"__1 _4\"></span>sma clase, serie <span class=\"__1 _4\"></span>y valor nominal que las <span class=\"__1 _3\"></span>actualmente en circulaci\u00f3n, <span class=\"__1 _3\"></span>de 0,05 euro<span class=\"__1 _4\"></span>s de <span class=\"__1 _3\"></span>valor nominal cada <span class=\"__1 _3\"></span>una de ellas, lo <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>equivale <span class=\"__1 _4\"></span>a u<span class=\"__1 _4\"></span>n i<span class=\"__1 _4\"></span>mporte nominal <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>77.780,30 <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>prima <span class=\"__1 _4\"></span>de emi<span class=\"__1 _4\"></span>si\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>0,7161 euros por <span class=\"__1 _4\"></span>cada <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as acciones <span class=\"__1 _4\"></span>nu<span class=\"__1 _4\"></span>evas, l<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>equivale <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>1.113.969,46 <span class=\"__1 _4\"></span>euros. <span class=\"__1 _4\"></span>Resultando <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>tipo <span class=\"__1 _4\"></span>de emisi\u00f3n <span class=\"__1 _4\"></span>unitario <span class=\"__1 _4\"></span>(nominal<span class=\"__1 _4\"></span> m\u00e1s <span class=\"__1 _4\"></span>prima <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>emisi\u00f3n) <span class=\"__1 _4\"></span>de 0<span class=\"__1 _4\"></span>,7661 <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>acci\u00f3n. <span class=\"__1 _4\"></span>Las <span class=\"__1 _4\"></span>acciones <span class=\"__1 _4\"></span>nuevas con <span class=\"__1 _16\"> </span>derechos <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>suscripci\u00f3n, <span class=\"__1 _16\"> </span>equivalentes <span class=\"__1 _16\"> </span>al <span class=\"__1 _16\"> </span>2,99% <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>emisi\u00f3n <span class=\"__1 _16\"> </span>total<span class=\"__1 _4\"></span>, <span class=\"__1 _17\"> </span>han <span class=\"__1 _16\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>\u00ednt<span class=\"__1 _4\"></span>egramente<span class=\"__1 _3\"></span> suscritas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>desembol<span class=\"__1 _4\"></span>sadas <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>aportaciones <span class=\"__1 _7\"></span>dinerarias <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>accionistas <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>inver<span class=\"__1 _7\"></span>sores<span class=\"__1 _3\"></span> de la Sociedad. - Aumen<span class=\"__1 _4\"></span>to de <span class=\"__1 _4\"></span>capital <span class=\"__1 _4\"></span>por capi<span class=\"__1 _4\"></span>talizaci\u00f3n d<span class=\"__1 _4\"></span>e deuda <span class=\"__1 _4\"></span>por i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>de 90.111.612,33 eu<span class=\"__1 _4\"></span>ros, medi<span class=\"__1 _4\"></span>ante la emisi\u00f3n y <span class=\"__1 _3\"></span>puesta en circulaci\u00f3n de 117.623.825 <span class=\"__1 _3\"></span>acciones nuevas <span class=\"__1 _3\"></span>ordinarias de la misma <span class=\"__1 _3\"></span>clase, serie y <span class=\"__1 _7\"></span>val<span class=\"__1 _4\"></span>or <span class=\"__1 _1f\"></span>nominal <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>actualmente <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>circulaci\u00f3n, <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>0,05 <span class=\"__1 _17\"> </span>euros <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>nominal <span class=\"__1 _1f\"></span>cada <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _1f\"></span>de ellas, <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>quivale <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span>minal <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>5.881<span class=\"__1 _4\"></span>.191,25 <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _21\"></span>prima <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>emisi\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>0,7191 euros <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>cada <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>acciones <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>uevas, l<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>equi<span class=\"__1 _4\"></span>vale a <span class=\"__1 _4\"></span>84<span class=\"__1 _4\"></span>.230.421,08 <span class=\"__1 _4\"></span>euros. <span class=\"__1 _4\"></span>Resultando <span class=\"__1 _4\"></span>un<span class=\"__1 _4c\"> </span>tipo  de  emisi\u00f3n  unitario  (nominal <span class=\"__1 _45\"> </span>m\u00e1s  pri<span class=\"__1 _4\"></span>ma  de  emisi\u00f3n)  de  0,7661  euros  por  acci\u00f3n.  Son suscriptores  de  las  acciones  nuevas <span class=\"__1 _1a\"> </span>del  aumento  por  capitalizaci\u00f3n  de  de<span class=\"__1 _3\"></span>uda  las  sociedades siguientes:<span class=\"__1 _4c\"> </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span>Grupo Prodi, mediante la <span class=\"__1 _3\"></span>capitalizaci\u00f3n de cr\u00e9ditos <span class=\"__1 _3\"></span>derivados del pr\u00e9stamo que <span class=\"__1 _3\"></span>ostenta frente </span>a la <span class=\"__1 _4\"></span>Sociedad <span class=\"__1 _4\"></span>dominante, por <span class=\"__1 _4\"></span>un i<span class=\"__1 _4\"></span>mporte de 50.724.090,05 <span class=\"__1 _4\"></span>euros, correspondientes <span class=\"__1 _4\"></span>al principal <span class=\"__1 _4\"></span>del pr\u00e9stamo <span class=\"__1 _34\"> </span>por <span class=\"__1 _34\"> </span>50<span class=\"__1 _4\"></span>.000.000 <span class=\"__1 _34\"> </span>euros <span class=\"__1 _34\"> </span>m\u00e1s <span class=\"__1 _34\"> </span>724.090,05 <span class=\"__1 _34\"> </span>euros <span class=\"__1 _34\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _34\"> </span>intereses <span class=\"__1 _34\"> </span>deve<span class=\"__1 _4\"></span>ngado<span class=\"__1 _4\"></span>s. <span class=\"__1 _34\"> </span>En contraprestaci\u00f3n, Grupo Prodi recibe 66.210.795 acciones <span class=\"__1 _3\"></span>nuevas del aumento por capitalizaci\u00f3n de deuda. \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span>Mota-Engil M\u00e9xico, <span class=\"__1 _4\"></span>mediante la capitalizaci\u00f3n de cr\u00e9ditos derivados del <span class=\"__1 _4\"></span>pr\u00e9stamo que ostenta </span>frente <span class=\"__1 _20\"> </span>a <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>Sociedad <span class=\"__1 _20\"> </span>dominante, <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>un <span class=\"__1 _23\"> </span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>39.387.522,28 <span class=\"__1 _20\"> </span>euros, <span class=\"__1 _23\"> </span>correspondiente<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>al principal <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>pr\u00e9stamo <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>38.808.250,24 <span class=\"__1 _7\"></span>euros <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>579.272,04 <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>intereses <span class=\"__1 _7\"></span>devengados. En <span class=\"__1 _45\"> </span>con<span class=\"__1 _4\"></span>traprestaci\u00f3n,  Mota-Engi<span class=\"__1 _4\"></span>l <span class=\"__1 _45\"> </span>M\u00e9xico <span class=\"__1 _22\"> </span>recibe  5<span class=\"__1 _4\"></span>1.413.030  acciones <span class=\"__1 _22\"> </span>nuevas  del <span class=\"__1 _22\"> </span>aumento <span class=\"__1 _45\"> </span>por capitalizaci\u00f3n de deuda. Los <span class=\"__1 _21\"></span>coste<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ncurridos <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _29\"></span>amp<span class=\"__1 _4\"></span>liaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>capital <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>1<span class=\"__1 _4\"></span>.194 <span class=\"__1 _21\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>uros <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>han <span class=\"__1 _21\"></span>recogido dentro del patrimonio neto<span class=\"__1 _4c\"> </span>. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _1a\"> </span><span class=\"ff2_1\">Patrimonio Neto de la Sociedad dominante </span></span>A <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _4\"></span>dominante <span class=\"__1 _7\"></span>presenta <span class=\"__1 _7\"></span>un <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _4\"></span>neto<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>contable <span class=\"__1 _4\"></span>negativo por <span class=\"__1 _17\"> </span>importe <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>262.567 <span class=\"__1 _1f\"></span>mi<span class=\"__1 _4\"></span>les <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>eu<span class=\"__1 _4\"></span>ros, <span class=\"__1 _1f\"></span>tal <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>indica <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>nota <span class=\"__1 _1f\"></span>2<span class=\"__1 _4\"></span>.1.4. <span class=\"__1 _17\"> </span>El <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>espera materializar <span class=\"__1 _4\"></span>en l<span class=\"__1 _4\"></span>os pr\u00f3ximos me<span class=\"__1 _4\"></span>ses las <span class=\"__1 _4\"></span>medidas <span class=\"__1 _7\"></span>indicadas en d<span class=\"__1 _4\"></span>icha not<span class=\"__1 _4\"></span>a que <span class=\"__1 _4\"></span>permitan su <span class=\"__1 _4\"></span>viabilidad futura. A<span class=\"__1 _3\"></span>simismo, mientras <span class=\"__1 _21\"></span>la Sociedad dominante <span class=\"__1 _21\"></span>y sus f<span class=\"__1 _3\"></span>ilial<span class=\"__1 _4\"></span>es <span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>encuentren <span class=\"__1 _3\"></span>amparadas <span class=\"__1 _3\"></span>por la <span class=\"__1 _21\"></span>Le<span class=\"__1 _4\"></span>y Concursal no <span class=\"__1 _4\"></span>estar\u00edan obligadas a instar <span class=\"__1 _4\"></span>su disoluci\u00f3n<span class=\"__1 _4\"></span>, sin perjuicio <span class=\"__1 _4\"></span>de los efectos legales de<span class=\"__1 _4\"></span>ducidos por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Soc<span class=\"__1 _3\"></span>iedad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>apertura <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>egociaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>acr<span class=\"__1 _3\"></span>eedores <span class=\"__1 _7\"></span>(pre<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>concurso), <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a sido prorrogada con fecha 11 de marzo de 2025, por Auto del Juzgado de lo Mercantil n\u00ba 3 de Gij\u00f3n de fecha 12 de marzo de 2025 (vid. Nota <span class=\"lsa\">32</span> siguiente). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2e\"> </span><span class=\"ff2_1\">Capital </span></span>A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>23 <span class=\"__1 _3\"></span>el capital <span class=\"__1 _3\"></span>social <span class=\"__1 _3\"></span>estaba rep<span class=\"__1 _3\"></span>resentado por <span class=\"__1 _3\"></span>96 <span class=\"__1 _3\"></span>millones <span class=\"__1 _3\"></span>de acc<span class=\"__1 _3\"></span>iones de <span class=\"__1 _21\"></span>0<span class=\"__1 _4\"></span>,05 euros por acci\u00f3<span class=\"__1 _4\"></span>n de valo<span class=\"__1 _4\"></span>r nominal cada una. Tras l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>ampli<span class=\"__1 _4\"></span>aci\u00f3n de capital <span class=\"__1 _4\"></span>llevada a cabo en <span class=\"__1 _4\"></span>febrero de <span class=\"__1 _7\"></span>2024, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>capital <span class=\"__1 _7\"></span>social <span class=\"__1 _7\"></span>queda <span class=\"__1 _7\"></span>representado <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>215.179.431 <span class=\"__1 _4\"></span>acciones <span class=\"__1 _7\"></span>cada <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ellas <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>un valor nominal de 0,05 euros por acci\u00f3n, totalmente suscritas y desembolsadas. A <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>fecha <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>cierre <span class=\"__1 _16\"> </span>del <span class=\"__1 _17\"> </span>ejerci<span class=\"__1 _4\"></span>cio, <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>siguientes <span class=\"__1 _16\"> </span>accionistas <span class=\"__1 _16\"> </span>manten\u00edan <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>parti<span class=\"__1 _4\"></span>cipaci\u00f3n <span class=\"__1 _17\"> </span>igual <span class=\"__1 _16\"> </span>o superior al 3% en el capital social de la Sociedad<span class=\"__1 _4\"></span> dominante: Accionista Porcentaje de participaci\u00f3n directa e indirecta  202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Grupo Promotor de Desarrollo e Infraestructura, S.A<span class=\"__1 _3\"></span>. de C.V. 30,77% - Mota<span class=\"ff8\">\u2013</span> Engil M\u00e9xico, S.A.P.I. de C.V. 23,89% - UBS Switzerland AG (*) 1,73% 3,87% Morgan Stanley and Co International PLC (*) 1,32% 2,86% TSK Electr\u00f3nica y Electricidad, S.A. 1,39% 3,12% (*) Depositarios<span class=\"__1 _3\"></span> de los t\u00edtul<span class=\"__1 _3\"></span>os mantenidos po<span class=\"__1 _3\"></span>r otros tened<span class=\"__1 _3\"></span>ores ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _16\"> </span><span class=\"ff2_1\">Ampliaci\u00f3n<span class=\"__1 _4\"></span> de Capital </span></span>Con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>22 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>febrero <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>dominante <span class=\"__1 _4\"></span>comunica <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>otorgamiento <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>escritura<span class=\"__1 _3\"></span> p\u00fablica <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>aumento <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>capital, <span class=\"__1 _29\"></span>una <span class=\"__1 _21\"></span>vez <span class=\"__1 _29\"></span>completado <span class=\"__1 _21\"></span>el <span class=\"__1 _29\"></span>aumento<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _29\"></span>con <span class=\"__1 _21\"></span>derechos <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>suscripci\u00f3n preferente <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>aumento <span class=\"__1 _7\"></span>de capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>capitalizaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>pr\u00e9stamos. <span class=\"__1 _4\"></span>Dichos <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _4\"></span>convertibles<span class=\"__1 _4\"></span> de los <span class=\"__1 _4\"></span>inversores <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>Prodi y <span class=\"__1 _4\"></span>Mota-Engil se <span class=\"__1 _4\"></span>hab\u00edan formali<span class=\"__1 _4\"></span>zado y <span class=\"__1 _4\"></span>desembolsado en <span class=\"__1 _4\"></span>su totalidad <span class=\"__1 _4\"></span>a cierre del <span class=\"__1 _21\"></span>eje<span class=\"__1 _4\"></span>rcicio <span class=\"__1 _3\"></span>2023. <span class=\"__1 _3\"></span>El <span class=\"__1 _3\"></span>capital social <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Duro <span class=\"__1 _3\"></span>Felguera qu<span class=\"__1 _3\"></span>eda f<span class=\"__1 _3\"></span>ijado en <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>cifra <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>10.758.971,55 euros. <span class=\"__1 _4\"></span>El <span class=\"__1 _7\"></span>26 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>febrero <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>2024 <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>Sociedad <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>rocedi\u00f3 <span class=\"__1 _7\"></span>a l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>inscripci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>registro <span class=\"__1 _7\"></span>merca<span class=\"__1 _3\"></span>ntil <span class=\"__1 _7\"></span>de l<span class=\"__1 _4\"></span>a escritura de aumento de capital.  La ejecuci\u00f3n de la ampliaci\u00f3n de capital se realiz\u00f3 en dos fases: - <span class=\"__1 _4\"></span>Aumento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>derechos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>suscri<span class=\"__1 _4\"></span>pci\u00f3n <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>1<span class=\"__1 _4\"></span>.191.749,76 <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>mediante <span class=\"__1 _4\"></span>la emisi\u00f3n y pu<span class=\"__1 _4\"></span>esta en circulaci\u00f3<span class=\"__1 _4\"></span>n de 1.555.606 accio<span class=\"__1 _4\"></span>nes nuevas ordinarias <span class=\"__1 _4\"></span>de la mi<span class=\"__1 _4\"></span>sma clase, serie <span class=\"__1 _4\"></span>y valor nominal que las <span class=\"__1 _3\"></span>actualmente en circulaci\u00f3n, <span class=\"__1 _3\"></span>de 0,05 euro<span class=\"__1 _4\"></span>s de <span class=\"__1 _3\"></span>valor nominal cada <span class=\"__1 _3\"></span>una de ellas, lo <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>equivale <span class=\"__1 _4\"></span>a u<span class=\"__1 _4\"></span>n i<span class=\"__1 _4\"></span>mporte nominal <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>77.780,30 <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>prima <span class=\"__1 _4\"></span>de emi<span class=\"__1 _4\"></span>si\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>0,7161 euros por <span class=\"__1 _4\"></span>cada <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as acciones <span class=\"__1 _4\"></span>nu<span class=\"__1 _4\"></span>evas, l<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>equivale <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>1.113.969,46 <span class=\"__1 _4\"></span>euros. <span class=\"__1 _4\"></span>Resultando <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>tipo <span class=\"__1 _4\"></span>de emisi\u00f3n <span class=\"__1 _4\"></span>unitario <span class=\"__1 _4\"></span>(nominal<span class=\"__1 _4\"></span> m\u00e1s <span class=\"__1 _4\"></span>prima <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>emisi\u00f3n) <span class=\"__1 _4\"></span>de 0<span class=\"__1 _4\"></span>,7661 <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>acci\u00f3n. <span class=\"__1 _4\"></span>Las <span class=\"__1 _4\"></span>acciones <span class=\"__1 _4\"></span>nuevas con <span class=\"__1 _16\"> </span>derechos <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>suscripci\u00f3n, <span class=\"__1 _16\"> </span>equivalentes <span class=\"__1 _16\"> </span>al <span class=\"__1 _16\"> </span>2,99% <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>emisi\u00f3n <span class=\"__1 _16\"> </span>total<span class=\"__1 _4\"></span>, <span class=\"__1 _17\"> </span>han <span class=\"__1 _16\"> </span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>\u00ednt<span class=\"__1 _4\"></span>egramente<span class=\"__1 _3\"></span> suscritas <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>desembol<span class=\"__1 _4\"></span>sadas <span class=\"__1 _7\"></span>mediante <span class=\"__1 _7\"></span>aportaciones <span class=\"__1 _7\"></span>dinerarias <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>accionistas <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>inver<span class=\"__1 _7\"></span>sores<span class=\"__1 _3\"></span> de la Sociedad. - Aumen<span class=\"__1 _4\"></span>to de <span class=\"__1 _4\"></span>capital <span class=\"__1 _4\"></span>por capi<span class=\"__1 _4\"></span>talizaci\u00f3n d<span class=\"__1 _4\"></span>e deuda <span class=\"__1 _4\"></span>por i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>de 90.111.612,33 eu<span class=\"__1 _4\"></span>ros, medi<span class=\"__1 _4\"></span>ante la emisi\u00f3n y <span class=\"__1 _3\"></span>puesta en circulaci\u00f3n de 117.623.825 <span class=\"__1 _3\"></span>acciones nuevas <span class=\"__1 _3\"></span>ordinarias de la misma <span class=\"__1 _3\"></span>clase, serie y <span class=\"__1 _7\"></span>val<span class=\"__1 _4\"></span>or <span class=\"__1 _1f\"></span>nominal <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>actualmente <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>circulaci\u00f3n, <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>0,05 <span class=\"__1 _17\"> </span>euros <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>valor <span class=\"__1 _1f\"></span>nominal <span class=\"__1 _1f\"></span>cada <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _1f\"></span>de ellas, <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>quivale <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>no<span class=\"__1 _4\"></span>minal <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>5.881<span class=\"__1 _4\"></span>.191,25 <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _21\"></span>prima <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>emisi\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>0,7191 euros <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>cada <span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>acciones <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>uevas, l<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>equi<span class=\"__1 _4\"></span>vale a <span class=\"__1 _4\"></span>84<span class=\"__1 _4\"></span>.230.421,08 <span class=\"__1 _4\"></span>euros. <span class=\"__1 _4\"></span>Resultando <span class=\"__1 _4\"></span>un<span class=\"__1 _4c\"> </span>tipo  de  emisi\u00f3n  unitario  (nominal <span class=\"__1 _45\"> </span>m\u00e1s  pri<span class=\"__1 _4\"></span>ma  de  emisi\u00f3n)  de  0,7661  euros  por  acci\u00f3n.  Son suscriptores  de  las  acciones  nuevas <span class=\"__1 _1a\"> </span>del  aumento  por  capitalizaci\u00f3n  de  de<span class=\"__1 _3\"></span>uda  las  sociedades siguientes:<span class=\"__1 _4c\"> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span>Grupo Prodi, mediante la <span class=\"__1 _3\"></span>capitalizaci\u00f3n de cr\u00e9ditos <span class=\"__1 _3\"></span>derivados del pr\u00e9stamo que <span class=\"__1 _3\"></span>ostenta frente </span>a la <span class=\"__1 _4\"></span>Sociedad <span class=\"__1 _4\"></span>dominante, por <span class=\"__1 _4\"></span>un i<span class=\"__1 _4\"></span>mporte de 50.724.090,05 <span class=\"__1 _4\"></span>euros, correspondientes <span class=\"__1 _4\"></span>al principal <span class=\"__1 _4\"></span>del pr\u00e9stamo <span class=\"__1 _34\"> </span>por <span class=\"__1 _34\"> </span>50<span class=\"__1 _4\"></span>.000.000 <span class=\"__1 _34\"> </span>euros <span class=\"__1 _34\"> </span>m\u00e1s <span class=\"__1 _34\"> </span>724.090,05 <span class=\"__1 _34\"> </span>euros <span class=\"__1 _34\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _34\"> </span>intereses <span class=\"__1 _34\"> </span>deve<span class=\"__1 _4\"></span>ngado<span class=\"__1 _4\"></span>s. <span class=\"__1 _34\"> </span>En contraprestaci\u00f3n, Grupo Prodi recibe 66.210.795 acciones <span class=\"__1 _3\"></span>nuevas del aumento por capitalizaci\u00f3n de deuda. \u2022<span class=\"ff2_1\"> <span class=\"__1 _46\"> </span>Mota-Engil M\u00e9xico, <span class=\"__1 _4\"></span>mediante la capitalizaci\u00f3n de cr\u00e9ditos derivados del <span class=\"__1 _4\"></span>pr\u00e9stamo que ostenta </span>frente <span class=\"__1 _20\"> </span>a <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>Sociedad <span class=\"__1 _20\"> </span>dominante, <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>un <span class=\"__1 _23\"> </span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>39.387.522,28 <span class=\"__1 _20\"> </span>euros, <span class=\"__1 _23\"> </span>correspondiente<span class=\"__1 _4\"></span>s <span class=\"__1 _23\"> </span>al principal <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>pr\u00e9stamo <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>38.808.250,24 <span class=\"__1 _7\"></span>euros <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>579.272,04 <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>intereses <span class=\"__1 _7\"></span>devengados. En <span class=\"__1 _45\"> </span>con<span class=\"__1 _4\"></span>traprestaci\u00f3n,  Mota-Engi<span class=\"__1 _4\"></span>l <span class=\"__1 _45\"> </span>M\u00e9xico <span class=\"__1 _22\"> </span>recibe  5<span class=\"__1 _4\"></span>1.413.030  acciones <span class=\"__1 _22\"> </span>nuevas  del <span class=\"__1 _22\"> </span>aumento <span class=\"__1 _45\"> </span>por capitalizaci\u00f3n de deuda. Los <span class=\"__1 _21\"></span>coste<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>ncurridos <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _29\"></span>amp<span class=\"__1 _4\"></span>liaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>capital <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>1<span class=\"__1 _4\"></span>.194 <span class=\"__1 _21\"></span>miles <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>uros <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>han <span class=\"__1 _21\"></span>recogido dentro del patrimonio neto<span class=\"__1 _4c\"> </span>14.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">R<span class=\"__1 _4\"></span>eservas y ajustes por cambio de valor </span></span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2e\"> </span><span class=\"ff2_1\">Reservas </span></span>El detalle de las reservas a 31 de diciembre de 2024 y 2023 es el siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Otras reservas de la Sociedad Dominante (*) (278.648) (201.252) Reservas de consolidaci\u00f3n Sociedad dominante 444.833 314.141 Reservas de consolidaci\u00f3n en sociedades dependientes (259.769) (217.431) Reservas de sociedades controladas conjuntamente y asociadas (22.787) (22.787) (116.371) (127.329) (*) Cifras reex<span class=\"__1 _3\"></span>presadas Reserva legal La reserva legal se dota de con<span class=\"__1 _4\"></span>formidad con el art\u00edculo 274 de la Ley<span class=\"__1 _4\"></span> de Sociedades de Capital, que establece <span class=\"__1 _4\"></span>que, <span class=\"__1 _7\"></span>en t<span class=\"__1 _4\"></span>odo <span class=\"__1 _4\"></span>caso, <span class=\"__1 _4\"></span>una <span class=\"__1 _7\"></span>cifra <span class=\"__1 _4\"></span>igual <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>10<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>100 <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>beneficio <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>ejercicio <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>destinar\u00e1 <span class=\"__1 _4\"></span>a \u00e9sta <span class=\"__1 _4\"></span>hasta <span class=\"__1 _4\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _4\"></span>alcance, <span class=\"__1 _7\"></span>al <span class=\"__1 _4\"></span>menos, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>2<span class=\"__1 _4\"></span>0 <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>100 <span class=\"__1 _7\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _4\"></span>capit<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>social.<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>No <span class=\"__1 _7\"></span>puede <span class=\"__1 _4\"></span>ser <span class=\"__1 _4\"></span>distribuida <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>si <span class=\"__1 _4\"></span>es usada para compensar p\u00e9rdidas, en<span class=\"__1 _4\"></span> el caso de que no exist<span class=\"__1 _4\"></span>an otras reservas disponibles suficientes para tal fin, debe ser repuesta con beneficios futuros.<span class=\"__1 _4c\"> </span>En <span class=\"__1 _3\"></span>el ejercicio 20<span class=\"__1 _3\"></span>18 como <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsecuencia <span class=\"__1 _3\"></span>de la <span class=\"__1 _21\"></span>redu<span class=\"__1 _4\"></span>cci\u00f3n <span class=\"__1 _3\"></span>de capital <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>levada <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>cabo se <span class=\"__1 _3\"></span>aplic\u00f3 la <span class=\"__1 _3\"></span>reserva legal dotada hasta ese momento. Reservas de consolidaci\u00f3n Incluyen <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>ajustes <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>consolidaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>r<span class=\"__1 _3\"></span>egistrados <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _4\"></span>Dominante <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la eliminaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>deterioros <span class=\"__1 _17\"> </span>sobre <span class=\"__1 _17\"> </span>participaciones <span class=\"__1 _17\"> </span>consolidadas <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>integraci\u00f3n <span class=\"__1 _17\"> </span>global, <span class=\"__1 _17\"> </span>as\u00ed <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>las eliminaciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>rovisiones <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>responsabilidad <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>citadas <span class=\"__1 _1f\"></span>participaciones<span class=\"__1 _7\"></span> <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>de 445 <span class=\"ls0_1\">millones <span class=\"ls19\">de</span> euros. </span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _16\"> </span><span class=\"ff2_1\">Ajustes por cambio de valor </span></span>Los <span class=\"__1 _22\"> </span>aju<span class=\"__1 _4\"></span>stes <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>cambio<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>valor <span class=\"__1 _2d\"> </span>al <span class=\"__1 _22\"> </span>cierre <span class=\"__1 _22\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>l<span class=\"ls40\">os</span> <span class=\"__1 _22\"> </span>ejerci<span class=\"__1 _4\"></span>cios <span class=\"__1 _22\"> </span>2024 <span class=\"__1 _2d\"> </span>y <span class=\"__1 _22\"> </span>2023 <span class=\"__1 _22\"> </span>se <span class=\"__1 _2d\"> </span>corresponden fundamentalmente con: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (</span>*)<span class=\"ls0_1\"> </span>Diferencias de conversi\u00f3n (10.596) (6.069) Inversiones financieras a valor razonable con cambios en OCI  10.416 10.416 (<span class=\"ls5\">180</span>) 4.347 (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (</span>*)<span class=\"ls0_1\"> </span>Diferencias de conversi\u00f3n (10.596) (6.069) Inversiones financieras a valor razonable con cambios en OCI  10.416 10.416 (<span class=\"ls5\">180</span>) 4.347 (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>30.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Operaciones<span class=\"__1 _4\"></span> conjuntas </span></span>El <span class=\"__1 _4\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>partici<span class=\"__1 _4\"></span>pa <span class=\"__1 _4\"></span>junto <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>otras <span class=\"__1 _7\"></span>empresas <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>varias <span class=\"__1 _4\"></span>operaci<span class=\"__1 _4\"></span>ones <span class=\"__1 _4\"></span>conjuntas. <span class=\"__1 _7\"></span>Los <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mportes <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>se muestran <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>continuaci\u00f3n <span class=\"__1 _21\"></span>recogen <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>activos, <span class=\"__1 _21\"></span>pasivos, <span class=\"__1 _21\"></span>ingresos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>gastos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>funci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>partici<span class=\"__1 _4\"></span>paci\u00f3<span class=\"__1 _3\"></span>n del Grupo en las operaciones conjuntas: <div class=\"c_1 wa7 h9_1 gs512\"><div class=\"t_1 m0_1 x67 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w7c hae gs513\"><div class=\"t_1 m0_1 x46 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w2b hae gs514\"><div class=\"t_1 m0_1 x46 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 wa6 h9_1 gs515\"><div class=\"t_1 m0_1 x1a h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos: </div></div><div class=\"c_1 wa6 h9_1 gs516\"><div class=\"t_1 m0_1 x1a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos no corrientes </div></div><div class=\"c_1 w7c h9_1 gs517\"><div class=\"t_1 m0_1 x2b h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2b h9_1 gs518\"><div class=\"t_1 m0_1 x2b h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa6 hae gs519\"><div class=\"t_1 m0_1 x1a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos corrientes </div></div><div class=\"c_1 w7c hae gs51a\"><div class=\"t_1 m0_1 x66 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.239 </div></div><div class=\"c_1 w2b hae gs51b\"><div class=\"t_1 m0_1 x66 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">58.768 </div></div><div class=\"c_1 w7c h9_1 gs51c\"><div class=\"t_1 m0_1 x33 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.239 </div></div><div class=\"c_1 w2b h9_1 gs51d\"><div class=\"t_1 m0_1 x33 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">58.768 </div></div><div class=\"c_1 wa6 hae gs51e\"><div class=\"t_1 m0_1 x1a h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos: </div></div><div class=\"c_1 wa6 h9_1 gs51f\"><div class=\"t_1 m0_1 x1a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos no corrientes </div></div><div class=\"c_1 w7c h9_1 gs520\"><div class=\"t_1 m0_1 x2b h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w2b h9_1 gs521\"><div class=\"t_1 m0_1 x2b h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa6 h9_1 gs522\"><div class=\"t_1 m0_1 x1a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos corrientes </div></div><div class=\"c_1 w7c h9_1 gs523\"><div class=\"t_1 m0_1 x104 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(84.629) </div></div><div class=\"c_1 w2b h9_1 gs524\"><div class=\"t_1 m0_1 x63 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(126.720) </div></div><div class=\"c_1 w7c h9_1 gs525\"><div class=\"t_1 m0_1 x104 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(84.629) </div></div><div class=\"c_1 w2b h9_1 gs526\"><div class=\"t_1 m0_1 x63 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(126.720) </div></div><div class=\"c_1 wa6 h9_1 gs527\"><div class=\"t_1 m0_1 x1a h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos netos </div></div><div class=\"c_1 w7c h9_1 gs528\"><div class=\"t_1 m0_1 x9 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(67.390) </div></div><div class=\"c_1 w2b h9_1 gs529\"><div class=\"t_1 m0_1 x9 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(67.952)<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 wa6 hb9 gs52a\"><div class=\"t_1 m0_1 x1a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos </div></div><div class=\"c_1 w7c hb9 gs52b\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.124 </div></div><div class=\"c_1 w2b hb9 gs52c\"><div class=\"t_1 m0_1 x70 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(67) </div></div><div class=\"c_1 wa6 h9_1 gs52d\"><div class=\"t_1 m0_1 x1a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos </div></div><div class=\"c_1 w7c h9_1 gs52e\"><div class=\"t_1 m0_1 x65 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.989) </div></div><div class=\"c_1 w2b h9_1 gs52f\"><div class=\"t_1 m0_1 x65 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.970) </div></div><div class=\"c_1 wa6 h9_1 gs530\"><div class=\"t_1 m0_1 x1a h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficio despu\u00e9s de impuestos </div></div><div class=\"c_1 w7c h9_1 gs531\"><div class=\"t_1 m0_1 x27 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.135 </div></div><div class=\"c_1 w2b h9_1 gs532\"><div class=\"t_1 m0_1 xf h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.037) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (</span>*)<span class=\"ls0_1\"> </span>Diferencias de conversi\u00f3n (10.596) (6.069) Inversiones financieras a valor razonable con cambios en OCI  10.416 10.416 (<span class=\"ls5\">180</span>) 4.347 (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"__1 _4c\"> </span>b)<span class=\"ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ls42\">Tr</span>ansaccio<span class=\"__1 _4\"></span>nes efectuadas en moneda extranjera </span>Los importes de las transacciones efectuadas en mon<span class=\"__1 _3\"></span>eda extranjera son los siguientes:<span class=\"__1 _4\"></span> Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Ventas 63.071 56.837 Compras (32.145) (22.386) Servicios recibidos (55.231) (25.862) Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Ingres<span class=\"__1 _3\"></span>os fi<span class=\"__1 _3\"></span>nancier<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>or: \u2013<span class=\"ff2_1\"> Intereses financieros/dividendos </span>432<span class=\"ls0_1\"> </span>402<span class=\"ls0_1\"> </span>\u2013<span class=\"ff2_1\"> Otros ingresos financieros (Nota 2.4.d y Nota 13) </span>1.014 1.752 1.446 2.154 - Gastos financieros y gastos asimilados (11.600) (6.517) - Variaci\u00f3n valor razonable de instrumentos financieros  3.256 (<span class=\"lsa\">28</span>) -Resultado por diferencias de cambio (Neto) 4.287 (1.774) (4.057) (8.319) Total resultado financiero neto (2.611) (6.165) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "15.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Dis<span class=\"__1 _4\"></span>tribuci\u00f3n del resultado y dividend<span class=\"__1 _3\"></span>os<span class=\"__1 _4\"></span> </span></span>La propuesta de distribuci\u00f3n del resu<span class=\"__1 _3\"></span>ltado de 2024 de la Sociedad Dominante a presentar a la Ju<span class=\"__1 _3\"></span>nta General de Accionistas es la que se muestra a continuaci\u00f3n: Miles de euros Base de reparto P\u00e9rdidas y ganancias Sociedad Dominante (98.372) Aplicaci\u00f3n Re<span class=\"ls0_1\">sultados negativos de ejercicios anteriores </span>(98.372)<span class=\"__1 _4c\"> </span>Durante los ejercici<span class=\"ls15\">os</span> <span class=\"lsa\">20</span>24 y <span class=\"__1 _3\"></span>2023 no se han repartido dividendos a cuenta. Existen <span class=\"__1 _17\"> </span>limitaciones <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>igadas <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>distribuci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>ividendos <span class=\"__1 _17\"> </span>vinculadas <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>nue<span class=\"__1 _4\"></span>vos <span class=\"__1 _17\"> </span>acuerdos <span class=\"__1 _17\"> </span>de refinanciaci\u00f3n  con  las <span class=\"__1 _20\"> </span>entidades  financieras,  del  mismo <span class=\"__1 _1a\"> </span>modo  que <span class=\"__1 _1a\"> </span>exist\u00edan  <span class=\"lsa\">en</span>  el <span class=\"__1 _1a\"> </span>acuerdo  de refinanciaci\u00f3n de 2018 <span class=\"ls11\">y </span>con FASEE y SRP, en virtud de los acuerdos firmados en 2021.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "16.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Participaciones<span class=\"__1 _4\"></span> no dominantes </span></span>Los movimientos habidos en este ep\u00edgrafe han sido los siguientes: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Saldo inicial 734<span class=\"ls0_1\"> </span>639<span class=\"ls0_1\"> </span>Resultado del ejercicio  59<span class=\"ls0_1\"> </span>94<span class=\"ls0_1\"> </span>Otros movimientos (57) 1 Saldo final 7<span class=\"ls5\">36</span> 734<div class=\"c_1 w2_1 h0_1 gs358\"><div class=\"t_1 m0_1 x2_1 h7_1 y4c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y7ab ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">La distribuci\u00f3n por sociedades se muestra en el siguiente cuadro: </div><div class=\"t_1 m0_1 x2_1 h7_1 y7ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wa7 h9_1 gs359\"><div class=\"t_1 m0_1 xf5 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 wfd hae gs35a\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad </div></div><div class=\"c_1 w2b hae gs35b\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7c hae gs35c\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 wfd h9_1 gs35d\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera Tecnolog\u00edas de la informaci\u00f3n, S.A. </div></div><div class=\"c_1 w2b h9_1 gs35e\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">771<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs35f\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">769<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wfd hae gs360\"><div class=\"t_1 m0_1 x5c h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera-Diavaz Proyectos M\u00e9xico, S.A. de C.V. </div></div><div class=\"c_1 w2b hae gs361\"><div class=\"t_1 m0_1 x70 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(23) </div></div><div class=\"c_1 w7c hae gs362\"><div class=\"t_1 m0_1 xc h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(23) </div></div><div class=\"c_1 wfd h9_1 gs363\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">DF Saud\u00ed </div></div><div class=\"c_1 w2b h9_1 gs364\"><div class=\"t_1 m0_1 x70 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(12) </div></div><div class=\"c_1 w7c h9_1 gs365\"><div class=\"t_1 m0_1 xc h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(12) </div></div><div class=\"c_1 w2b h9_1 gs366\"><div class=\"t_1 m0_1 xc h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">736<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs367\"><div class=\"t_1 m0_1 xc h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">734<span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "17.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Pas<span class=\"__1 _4\"></span>ivos financieros </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>No corriente<span class=\"ff2_1\"> </span>Deudas con entidades de cr\u00e9dito 6.546 7.143 Pasivos por arrendamientos financieros 699<span class=\"ls0_1\"> </span>801<span class=\"ls0_1\"> </span>Otros pasivos financieros 123.337 43.306 130.582 51.250<span class=\"ff2_1\"> </span>Corriente<span class=\"ff2_1\"> </span>Obligaciones convertibles 8.623 11.880 Deudas con entidades de cr\u00e9dito 7.608 6.529 Pasivos por arrendamientos financieros 213<span class=\"ls0_1\"> </span>19<span class=\"ls0_1\">8 </span>Instrumentos financieros convertibles (Notas 2.23) - 90.516 Otros pasivos financieros 13.543 86.414<span class=\"ls0_1\"> </span>29.987 195.537 Total pasivos financieros 160.569 246.787 (*) Cifras reex<span class=\"__1 _3\"></span>presadas<span class=\"fs3_1\"> </span>Los importes de los pasivos financie<span class=\"__1 _4\"></span>ros del Grupo est\u00e1n denominados en euros. El vencimiento del pasi<span class=\"__1 _4\"></span>vo financiero no corriente es el siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Entre 1 y 2 a\u00f1os 31.514 7.454 Entre 2 y 5 a\u00f1os 98.751 43.388 M\u00e1s de 5 a\u00f1os 317<span class=\"ls0_1\"> </span>408<span class=\"ls0_1\"> </span>130.582 51.250 Se <span class=\"__1 _16\"> </span>inclu<span class=\"__1 _4\"></span>ye <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>continuaci\u00f3n <span class=\"__1 _16\"> </span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _16\"> </span>concili<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>valor <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>libros <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _2e\"> </span>pasivos <span class=\"__1 _16\"> </span>originado<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>las actividades de f<span class=\"__1 _3\"></span>inanciaci\u00f3n disti<span class=\"__1 _4\"></span>nguiendo separadamente los <span class=\"__1 _3\"></span>cambios que generan <span class=\"__1 _3\"></span>flujos de efectiv<span class=\"__1 _3\"></span>o de aquellos que no lo hacen: Miles de euros 2023 Flujos de caja Otros movimientos<span class=\"__1 _3\"></span> Reclasifi-<span class=\"__1 _4c\"> </span>caciones 2024 Deudas con entidades de cr\u00e9dito a largo plazo 7.143 - 474<span class=\"ls0_1\"> </span>(1.071) 6.546 Deudas con entidades de cr\u00e9dito a corto plazo 6.529  (561) 569<span class=\"ls0_1\"> </span>1.071 7.608 Total de pasivos de actividades de financiaci\u00f3n 13.672 (561) 1.043 - 14.154 a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Obligaciones convertibles </span></span>Con f<span class=\"__1 _3\"></span>echa 27 <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>julio <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>018 (f<span class=\"__1 _3\"></span>echa de <span class=\"__1 _21\"></span>efectividad refinanciaci\u00f3n <span class=\"__1 _3\"></span>2018), <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>sociedad Duro <span class=\"__1 _21\"></span>Fel<span class=\"__1 _4\"></span>guera, S.A. <span class=\"__1 _1f\"></span>dent<span class=\"__1 _4\"></span>ro <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>marco <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>acuerdos <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _1f\"></span>firmados <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>sus <span class=\"__1 _17\"> </span>entidades <span class=\"__1 _1f\"></span>fi<span class=\"__1 _4\"></span>nancieras, procedi\u00f3 a convertir <span class=\"__1 _3\"></span>233 m<span class=\"__1 _3\"></span>illones de euros de deuda <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ancaria en o<span class=\"__1 _3\"></span>bligaciones convertibles sujetas a una <span class=\"__1 _23\"> </span>serie <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>condiciones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>obligado<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>cumplimiento <span class=\"__1 _2e\"> </span>para <span class=\"__1 _23\"> </span>DF <span class=\"__1 _23\"> </span>indicadas <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>las <span class=\"__1 _23\"> </span>memorias <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>los ejercicios 2021 y 2022. Obligaciones Convertibles Clase \u201cA\u201d:<span class=\"ff1_1\"> </span>Las <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _4\"></span>convertibles <span class=\"__1 _7\"></span>Clase <span class=\"__1 _7\"></span>\u201cA<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _4\"></span>daban<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>erecho <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>obtener <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>\u00famero <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acciones <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>nueva<span class=\"__1 _3\"></span> emisi\u00f3n <span class=\"__1 _7\"></span>representativas <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>6<span class=\"__1 _4\"></span>% <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>capital <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>existente <span class=\"__1 _7\"></span>tras <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la totalidad de las Obligaciones Convertibles Clase \u201cA\u201d. <span class=\"ff2_1\"> </span>En <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>medida <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>xist<span class=\"ls2\">\u00eda</span> <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>compromiso <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>dominante <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>incorporar <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>inversor privado <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>capital, <span class=\"__1 _4\"></span>conforme <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>recoge <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _4\"></span>suscrito <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>FASEE, <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el fin <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>dar <span class=\"__1 _16\"> </span>cumplimiento <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>su <span class=\"__1 _2e\"> </span>plan <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>viabilidad, <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>existe <span class=\"__1 _16\"> </span>ni<span class=\"__1 _4\"></span>ng\u00fan <span class=\"__1 _16\"> </span>compromiso <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>impida <span class=\"__1 _16\"> </span>un<span class=\"__1 _7\"></span><span class=\"ls2c\">a </span>modificaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>emi<span class=\"__1 _4\"></span>sor, <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>all\u00e1 <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>sean<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adoptados <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>resu<span class=\"__1 _4\"></span>ltas del <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Derecho <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Conversi\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>Obligacionistas, <span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>cua<span class=\"__1 _3\"></span>l <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>pone <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>Obligaciones Clase <span class=\"__1 _17\"> </span>\u201cA\u201d <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>puedan <span class=\"__1 _17\"> </span>registrase <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>patr<span class=\"ff2_1\">imonio <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>incumplirse <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"></span>condici\u00f3n <span class=\"__1 _1f\"></span>de </span>conversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>fijo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>fijo, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2021 <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>procedi\u00f3 <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>registrar <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>partida <span class=\"__1 _4\"></span>de pasivo <span class=\"__1 _4\"></span>financiero, po<span class=\"__1 _4\"></span>r un<span class=\"__1 _4\"></span> importe <span class=\"__1 _4\"></span>de 5<span class=\"__1 _4\"></span>.207 mil<span class=\"__1 _4\"></span>es de <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>correspondiente <span class=\"__1 _4\"></span>al val<span class=\"__1 _4\"></span>or razonabl<span class=\"__1 _4\"></span>e a <span class=\"__1 _4\"></span>29 de noviembre 2021<span class=\"ls18\">. </span> La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201cA\u201d asciende a <span class=\"ff2_1\">2.581<span class=\"__1 _4\"></span> miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\">. </span>Obligaciones Convertibles Clase \u201cC\u201d:<span class=\"ff1_1\"> </span>Con <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>29 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>oviembre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>(fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _4\"></span>refinan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _4\"></span>2021), <span class=\"__1 _4\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>suscribi\u00f3 un <span class=\"__1 _21\"></span>nuevo <span class=\"__1 _21\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>pasivo <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>totalidad <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>E<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _21\"></span>Financieras que <span class=\"__1 _7\"></span>componen <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>sindicado <span class=\"__1 _7\"></span>bancario <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>recog\u00eda <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _7\"></span>serie <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>condiciones <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>obligado <span class=\"__1 _7\"></span>cumplimiento para DF indicadas en las memorias de los ejercicios 2021 y 2022.<span class=\"__1 _4c\"> </span>  Las <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _7\"></span>convertibles <span class=\"__1 _4\"></span>Clase <span class=\"__1 _7\"></span>\u201cC\u201d <span class=\"__1 _7\"></span>dar\u00e1n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>erecho <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>obte<span class=\"__1 _4\"></span>ner <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>n\u00famero<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>nu<span class=\"__1 _4\"></span>eva emisi\u00f3n <span class=\"__1 _23\"> </span>representativas <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>13% <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>capit<span class=\"__1 _4\"></span>al <span class=\"__1 _2e\"> </span>social <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _23\"> </span>So<span class=\"__1 _4\"></span>ciedad <span class=\"__1 _23\"> </span>dominante <span class=\"__1 _23\"> </span>existente <span class=\"__1 _23\"> </span>tras <span class=\"__1 _23\"> </span>la conversi\u00f3n de la totalidad de las Obligaciones Convertibles Clase \u201cC\u201d.<span class=\"__1 _4\"></span><span class=\"ff2_1\"> </span>Las <span class=\"__1 _21\"></span>obligaciones <span class=\"__1 _3\"></span>tendr\u00e1n <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>duraci\u00f3n <span class=\"__1 _21\"></span>m\u00e1xi<span class=\"__1 _4\"></span>ma <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>6 <span class=\"__1 _3\"></span>a\u00f1os <span class=\"__1 _21\"></span>desde <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>efectivid<span class=\"__1 _4\"></span>ad <span class=\"__1 _21\"></span>refinanciaci\u00f3n 2021. <span class=\"__1 _29\"></span>En <span class=\"__1 _21\"></span>consecuencia, <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>no <span class=\"__1 _29\"></span>ser <span class=\"__1 _21\"></span>que <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>hubiesen <span class=\"__1 _29\"></span>convertido <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>cancelado <span class=\"__1 _21\"></span>previamente <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>conformidad con <span class=\"__1 _7\"></span>lo <span class=\"__1 _1f\"></span>dispuesto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Condi<span class=\"__1 _4\"></span>ciones <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Obli<span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>aciones <span class=\"__1 _7\"></span>vencer\u00e1n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>se cumpla el sexto aniversario de la fecha de efectividad refinanciaci\u00f3n 2021.  Llegada <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>vencimiento <span class=\"__1 _22\"> </span>final, <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>Obligaciones <span class=\"__1 _22\"> </span>que<span class=\"__1 _4\"></span>  no<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>se  h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _22\"> </span>convertido <span class=\"__1 _45\"> </span>con anterioridad <span class=\"__1 _20\"> </span>a  la <span class=\"__1 _23\"> </span>mi<span class=\"__1 _4\"></span>sma, <span class=\"__1 _23\"> </span>ser\u00e1n<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>objeto<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>cancelaci\u00f3n  e<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"> </span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _20\"> </span>fecha, <span class=\"__1 _20\"> </span>con <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>correspondiente condonaci\u00f3n y extinci\u00f3n del cr\u00e9dito representado por las referidas obligacion<span class=\"__1 _4\"></span>es. La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <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 _4\"></span> <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201c<span class=\"ff2_1\">C</span><span class=\"ls39\">\u201d </span><span class=\"ff2_1\">ascien<span class=\"__1 _4\"></span>de a 6.042 miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\">.<span class=\"__1 _4c\"> </span></span>b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Deudas con entidades de cr\u00e9dito </span></span>El <span class=\"__1 _21\"></span>pr\u00e9stamo <span class=\"__1 _21\"></span>sindicado <span class=\"__1 _21\"></span>resultante <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>refinanciaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>firmado <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>21 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>junio <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>2<span class=\"__1 _4\"></span>018 entre <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>Sociedad <span class=\"__1 _21\"></span>dominante <span class=\"__1 _29\"></span>y <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>prin<span class=\"__1 _4\"></span>cipales <span class=\"__1 _29\"></span>entidades <span class=\"__1 _29\"></span>fin<span class=\"__1 _4\"></span>ancieras <span class=\"__1 _29\"></span>fue <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>un <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>85<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>millones de euros. Con <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _17\"></span>29 <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>oviembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2021, <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>suscribi\u00f3 <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>acuerd<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>pasivo financiero <span class=\"__1 _3\"></span>con <span class=\"__1 _29\"></span>la <span class=\"__1 _3\"></span>totalidad <span class=\"__1 _29\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>Entidades <span class=\"__1 _21\"></span>Finan<span class=\"__1 _4\"></span>cieras <span class=\"__1 _29\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>componen <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>sindi<span class=\"__1 _4\"></span>cado <span class=\"__1 _21\"></span>bancario <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>recoge, entre otros aspectos, la <span class=\"__1 _4\"></span>amortizaci\u00f3n, reestructuraci\u00f3n y conversi\u00f3n del pasivo fin<span class=\"__1 _4\"></span>anciero, actuando su<span class=\"ls0_1\"> matriz D<span class=\"__1 _3\"></span>uro Felguera <span class=\"__1 _3\"></span>S.A<span class=\"__1 _3\"></span>. como \u00fa<span class=\"__1 _3\"></span>nico prestatario de <span class=\"__1 _3\"></span>dos <span class=\"__1 _3\"></span>tramos de <span class=\"__1 _3\"></span>pr\u00e9stamos (PPL1 <span class=\"__1 _3\"></span>por imp<span class=\"__1 _3\"></span>orte </span>de <span class=\"ls0_1\">20 millone<span class=\"__1 _4\"></span>s de euros y PPL 2 <span class=\"__1 _4\"></span>por i<span class=\"__1 _4\"></span>mporte de <span class=\"__1 _4\"></span>5,5 millones de eu<span class=\"__1 _4\"></span>ros) con <span class=\"__1 _4\"></span>distintos vencimientos y </span>obligaciones convertibles. \u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>q<span class=\"__1 _4\"></span>ueda <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>pendiente <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>amo<span class=\"__1 _4\"></span>rtizar <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>7,5 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ros </span></span>del pr\u00e9stamo PPL1, que se deber\u00eda amortizar conforme al siguiente calendario:<span class=\"ff3_1\"> </span>o<span class=\"ff4\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">29 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>noviembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2024<span class=\"__1 _3\"></span>: <span class=\"__1 _7\"></span>6.428.571,43 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _7\"></span>Llegado <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>vencimiento,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"></span>dada <span class=\"__1 _7\"></span>la </span></span>situaci\u00f3n del Grupo se <span class=\"__1 _3\"></span>ha aplazado la <span class=\"__1 _3\"></span>amortizaci\u00f3n de <span class=\"__1 _3\"></span>este tramo, estando <span class=\"__1 _3\"></span>actualmente en fase de negociaci\u00f3n un nuevo calendario. o<span class=\"ff4\"> <span class=\"__1 _44\"> </span><span class=\"ff2_1\">29 de noviembre de 2025: 1.071.428,56 de euros </span></span>\u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">El pr\u00e9stamo<span class=\"__1 _4\"></span> PPL2 se amortizar\u00e1 \u00edntegramente el 29 d<span class=\"__1 _3\"></span>e noviembre de 2027.<span class=\"ff3_1\"> </span></span></span>El tipo de inter\u00e9s aplicable ser\u00e1 Ibor (fijado<span class=\"__1 _4\"></span> por <span class=\"ls2\">la</span> C<span class=\"__1 _3\"></span>omisi\u00f3n Europea a 1 de enero de cada ejercicio) + M\u00e1rgen en los siguientes t\u00e9rminos: \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+2,5% hasta el primer a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n. </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+3,5% <span class=\"__1 _2d\"> </span>desde<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>segundo <span class=\"__1 _2d\"> </span>h<span class=\"__1 _4\"></span>asta <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>tercer <span class=\"__1 _2d\"> </span>a\u00f1o<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>d<span class=\"__1 _4\"></span>esde <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>fecha <span class=\"__1 _2b\"> </span>del <span class=\"__1 _2b\"> </span>acuerdo <span class=\"__1 _2d\"> </span>de </span></span>refinanciaci\u00f3n. \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+5% desde el cuarto hasta <span class=\"__1 _3\"></span>el quinto a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n.<span class=\"__1 _4\"></span> </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+7% <span class=\"__1 _28\"> </span>para <span class=\"__1 _28\"> </span>peri<span class=\"__1 _4\"></span>odos <span class=\"__1 _28\"> </span>superio<span class=\"__1 _4\"></span>res <span class=\"__1 _28\"> </span>al <span class=\"__1 _28\"> </span>qui<span class=\"__1 _4\"></span>nto <span class=\"__1 _28\"> </span>a\u00f1o <span class=\"__1 _27\"> </span>desde <span class=\"__1 _28\"> </span>la <span class=\"__1 _27\"> </span>fecha <span class=\"__1 _28\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _28\"> </span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>de </span></span>refinanciaci\u00f3n. Adicionalmente, <span class=\"__1 _43\"> </span>cu<span class=\"__1 _4\"></span>ando <span class=\"__1 _43\"> </span>el <span class=\"__1 _33\"> </span>Ebitda <span class=\"__1 _43\"> </span>sea <span class=\"__1 _33\"> </span>positivo, <span class=\"__1 _43\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _43\"> </span>referidos <span class=\"__1 _33\"> </span>pr\u00e9stamos <span class=\"__1 _43\"> </span>ser\u00e1n <span class=\"__1 _33\"> </span>retribuidos adicionalmente <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>componente <span class=\"__1 _1f\"></span>parti<span class=\"__1 _4\"></span>cipativo <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _1f\"></span>1<span class=\"__1 _4\"></span>% <span class=\"__1 _17\"></span>sobre <span class=\"__1 _17\"></span>el <span class=\"__1 _1f\"></span>Ebi<span class=\"__1 _4\"></span>tda <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>Sociedad <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>cada ejercicio financiero y se repartir\u00e1 a prorrata entre el PPL1 y el PPL2. Estos pr\u00e9stamos est\u00e1n sujetos en 2024 a un tipo de inter\u00e9s efectivo de 6,56% (<span class=\"__1 _3\"></span>6,90% en 2023).<span class=\"__1 _4\"></span> Los <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _4\"></span>partici<span class=\"__1 _4\"></span>pativos <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>consideran <span class=\"__1 _7\"></span>patrimonio <span class=\"__1 _4\"></span>ne<span class=\"__1 _4\"></span>to <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>efectos <span class=\"__1 _4\"></span>mercant<span class=\"__1 _4\"></span>iles <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>ducci\u00f3n de capital y liquidaci\u00f3n de sociedades. Conforme <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>refinanciaci\u00f3n <span class=\"__1 _4\"></span>suscrito, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>est\u00e1 <span class=\"__1 _4\"></span>sujeto <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ratio <span class=\"__1 _4\"></span>de apalancamiento (Deuda Financiera Bruta / Ebitda) siguiente:<span class=\"ffc\"> </span>Fecha Ratio de Apalancamiento (menor o igual) 31 diciembre 2023 y 30 junio 2024 6,10x 31 diciembre 2024 y 30 junio 2025 2,71x 31 diciembre 2025 y 30 junio 2026 1,72x 31 diciembre 2026 y 30 junio 2027  <span class=\"lsa\">1,13</span>x 31 diciembre 2027 0,68x Adem\u00e1s, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>est\u00e1 <span class=\"__1 _4\"></span>sujeto <span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>cumplimiento <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ratio <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cobertura <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>intereses <span class=\"__1 _4\"></span>(Ebitda / Gasto financiero) siguiente: Fecha Ratio de Cobertura de intereses (mayor a) 31 diciembre 2023 y 30 junio 2024 4,19x 31 diciembre 2024 y 30 junio 2025 5,20x 31 <span class=\"ls0_1\">diciembre 2025 y 30 junio 2026 </span>10,28x 31 diciembre 2026 y 30 junio 2027  14,91x 31 diciembre 2027 25,77x -<span class=\"ff5\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Asimismo, <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>citado <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>refinanciaci\u00f3n <span class=\"__1 _4\"></span>suscrito <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>29 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>noviembre d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>2021 </span></span>origin\u00f3 la conversi\u00f3n de parte del pasivo financiero de la Financiaci\u00f3n Sindicada por importe de <span class=\"__1 _4\"></span><span class=\"lsa\">52<span class=\"ls0_1\"> <span class=\"__1 _4\"></span>millones <span class=\"__1 _7\"></span>de e<span class=\"__1 _4\"></span>uros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _7\"></span>convert<span class=\"__1 _3\"></span>ibles <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>acciones o<span class=\"__1 _4\"></span>rdinarias <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>So<span class=\"__1 _4\"></span>ciedad<span class=\"__1 _4\"></span> </span></span>dominante <span class=\"__1 _28\"> </span>de <span class=\"__1 _2b\"> </span>nue<span class=\"__1 _4\"></span>va <span class=\"__1 _2b\"> </span>creaci\u00f3n <span class=\"__1 _28\"> </span>(las <span class=\"__1 _2b\"> </span>Obl<span class=\"__1 _4\"></span>igaciones <span class=\"__1 _2b\"> </span>Convertibles <span class=\"__1 _28\"> </span>clase <span class=\"__1 _28\"> </span>C), <span class=\"__1 _2b\"> </span>medi<span class=\"__1 _4\"></span>ante <span class=\"__1 _2b\"> </span>el desembolso por compensaci\u00f3n de cr\u00e9ditos, conforme el siguiente detalle: Tal <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>indica <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>Nota <span class=\"__1 _4\"></span>3.1.c<span class=\"ls18\">, <span class=\"__1 _4\"></span></span>con <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span><span class=\"lsa\">30 <span class=\"ls19\">de <span class=\"__1 _4\"></span></span></span>abril <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024, <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>entidades <span class=\"__1 _4\"></span>fin<span class=\"__1 _4\"></span>ancieras q<span class=\"__1 _4\"></span>ue participan <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>pr\u00e9stamo <span class=\"__1 _4\"></span>sin<span class=\"__1 _4\"></span>dicado <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>an <span class=\"__1 _7\"></span>otorgado <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>spensa <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>cumplir con las ratios financieras con efectos 31 <span class=\"ls19\">de </span>diciembre de 2024. En <span class=\"__1 _16\"> </span>caso <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>incumplimiento <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>rat<span class=\"__1 _4\"></span>ios <span class=\"__1 _17\"> </span>fin<span class=\"__1 _4\"></span>ancieras, <span class=\"__1 _16\"> </span>podr\u00eda <span class=\"__1 _16\"> </span>tener <span class=\"__1 _16\"> </span>lugar <span class=\"__1 _16\"> </span>vencimiento <span class=\"__1 _16\"> </span>cruzado <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>las obligaciones <span class=\"__1 _7\"></span>financieras <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>FASEE<span class=\"__1 _3\"></span>, <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span>sideraci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>\u00e9sta, <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _1f\"></span>como <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>lado <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>entid<span class=\"__1 _4\"></span>ades financieras pueden <span class=\"__1 _3\"></span>solicitar el vencimiento <span class=\"__1 _3\"></span>anticipado <span class=\"__1 _3\"></span>de la deuda <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ancaria no <span class=\"__1 _3\"></span>amortizada unida <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la relevaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>avales <span class=\"__1 _4\"></span>dispue<span class=\"__1 _4\"></span>stos de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la l<span class=\"__1 _4\"></span>\u00ednea <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>avales e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>ese mo<span class=\"__1 _4\"></span>mento <span class=\"__1 _7\"></span><span class=\"ls31\">(v<span class=\"lsa\">\u00e9a</span></span>se a <span class=\"__1 _4\"></span>continuaci\u00f3n) <span class=\"__1 _7\"></span><span class=\"ls1c\">y </span>la constitu<span class=\"__1 _4\"></span>ci\u00f3n de un <span class=\"__1 _4\"></span>dep\u00f3sito bancario equivalente o<span class=\"__1 _4\"></span> un aval <span class=\"__1 _4\"></span>de una e<span class=\"__1 _4\"></span>ntidad financi<span class=\"__1 _4\"></span>era que cumpla ciertos requisitos. El <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>trato <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>financiaci\u00f3n <span class=\"__1 _29\"></span>sin<span class=\"__1 _4\"></span>dicada <span class=\"__1 _29\"></span>cuenta <span class=\"__1 _21\"></span>con <span class=\"__1 _29\"></span>garant\u00eda <span class=\"__1 _21\"></span>personal <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>primer <span class=\"__1 _21\"></span>requerimiento <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>distintas sociedades <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo<span class=\"ls18\">, <span class=\"__1 _7\"></span></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _4\"></span>bancarias <span class=\"__1 _7\"></span>corporativas, <span class=\"__1 _7\"></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>acciones de <span class=\"__1 _20\"> </span>distintas <span class=\"__1 _20\"> </span>so<span class=\"__1 _4\"></span>ciedades <span class=\"__1 _20\"> </span>del <span class=\"__1 _20\"> </span>Grupo <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>sobre <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>derechos <span class=\"__1 _1a\"> </span>de <span class=\"__1 _23\"> </span>cr\u00e9d<span class=\"__1 _4\"></span>ito <span class=\"__1 _20\"> </span>derivados <span class=\"__1 _23\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>los <span class=\"__1 _20\"> </span>litigios <span class=\"__1 _20\"> </span>y contenciosos de determinados proyectos. El <span class=\"__1 _7\"></span>Acuerdo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Refinanciaci\u00f3n <span class=\"__1 _7\"></span>fue <span class=\"__1 _7\"></span>objeto <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>homolo<span class=\"__1 _4\"></span>gaci\u00f3n <span class=\"__1 _7\"></span>judicial <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>2 <span class=\"__1 _7\"></span>febrero <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2022, <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>e conformidad con lo dispuesto en el art\u00edculo 605.1 de la Ley Concursal<span class=\"__1 _4c\"> </span>Acreedor Participante Porcentaje  (%) Importe  (euros) Banco Santander, S.A. 46,81% 24.338.842,16 Caixabank, S.A. 30,60% 15.912.984,36 Banco de Sabadell, S.A. 5,56% 2.891.274,79 Banco Bilbao Vizcaya Argentaria, S.A. 2,59% 1.345.402,85 Banco Cooperativo Espa\u00f1ol, S.A<span class=\"__1 _3\"></span>. 4,88% 2.539.694,76 Unicaja Banco, S.A. 9,56% 4.971.801,08 Total 100%<span class=\"ls0_1\"> </span>52.000.000<span class=\"__1 _4c\"> </span> Tramo l\u00ednea de avales: Como parte <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>proceso de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>refinanciaci\u00f3n del <span class=\"__1 _3\"></span>pasivo f<span class=\"__1 _3\"></span>inanciero, el Grupo ha <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span>scrito co<span class=\"__1 _3\"></span>n el <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>ndicado bancario <span class=\"__1 _17\"> </span>una <span class=\"__1 _16\"> </span>l\u00ednea <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>avales <span class=\"__1 _17\"> </span>revolving <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>80 <span class=\"__1 _16\"> </span>millones <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>euros, <span class=\"__1 _17\"> </span>dividido <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>cuatro tramos: \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _21\"></span>primer <span class=\"__1 _21\"></span>tramo <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>30 <span class=\"__1 _21\"></span>mil<span class=\"__1 _4\"></span>lones <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>euros <span class=\"__1 _21\"></span>disponibl<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>desde <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>fecha <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>suscripci<span class=\"__1 _4\"></span>\u00f3n<span class=\"__1 _3\"></span> </span></span>del acuerdo de refinanciaci\u00f3n. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _4\"></span>seg<span class=\"__1 _4\"></span>undo t<span class=\"__1 _4\"></span>ramo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>10 <span class=\"__1 _4\"></span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>disponible<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>desde e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2021, </span></span>una <span class=\"__1 _29\"></span>vez <span class=\"__1 _21\"></span>realizada <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>amortizaci\u00f3n <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>2,5 <span class=\"__1 _21\"></span>millones <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>eu<span class=\"__1 _4\"></span>ros, <span class=\"__1 _29\"></span>atendida <span class=\"__1 _21\"></span>por <span class=\"__1 _29\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>Grupo en dicha fecha. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _7\"></span>tercer <span class=\"__1 _4\"></span>t<span class=\"__1 _4\"></span>ramo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>20 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"></span>euros <span class=\"__1 _4\"></span>disponibles <span class=\"__1 _7\"></span>desde <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>30 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>marzo <span class=\"__1 _4\"></span>de </span></span>2022, siempre que el Grupo amortice la cuota de amortizaci\u00f3n por importe de <span class=\"__1 _3\"></span>5 millones de euros prevista para esa fecha. \u25aa<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">Un <span class=\"__1 _4\"></span>cuarto tramo por importe de 20 <span class=\"__1 _4\"></span>millones de euros disponibles desde el 30 <span class=\"__1 _4\"></span>de octubre de </span></span>2022, siempre que el Grupo amortice la cuota de amortizaci\u00f3n por importe de <span class=\"__1 _3\"></span>5 millones de euros prevista para esa fecha. Esta l\u00ednea de <span class=\"__1 _3\"></span>avales contaba <span class=\"__1 _3\"></span>con cobertura de <span class=\"__1 _3\"></span>CESCE del <span class=\"__1 _3\"></span>70%<span class=\"ls18\">, </span>siendo su vencimiento en <span class=\"__1 _3\"></span>noviembre de 2<span class=\"__1 _4\"></span>026. A <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de d<span class=\"__1 _4\"></span>iciembre de <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>4 el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span><span class=\"ls16\">ha</span>b\u00eda dispuesto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span><span class=\"lsa\">45</span>,<span class=\"lsa\">09 </span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros d<span class=\"__1 _4\"></span>e dicha l\u00ednea <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span>garantizar <span class=\"__1 _21\"></span>proyectos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>cartera, <span class=\"__1 _3\"></span>quedando <span class=\"__1 _29\"></span>un <span class=\"__1 _3\"></span>saldo <span class=\"__1 _21\"></span>disponible <span class=\"__1 _21\"></span>de <span class=\"ls2a\">34</span>,91 <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>llones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euros.  Como consecuencia del <span class=\"__1 _3\"></span>proceso de <span class=\"__1 _3\"></span>restructuraci\u00f3n financiera, <span class=\"__1 _3\"></span>el <span class=\"__1 _4\"></span>Grupo se obliga <span class=\"__1 _3\"></span>al cumplimiento de ciertas <span class=\"__1 _17\"> </span>obligaciones <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>informaci\u00f3n, <span class=\"__1 _1f\"></span>exist<span class=\"__1 _4\"></span>iendo <span class=\"__1 _1f\"></span>adem\u00e1s <span class=\"__1 _17\"> </span>algunas <span class=\"__1 _17\"> </span>li<span class=\"__1 _4\"></span>mitaciones<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>excepciones <span class=\"__1 _17\"> </span>en algunos casos, a <span class=\"__1 _3\"></span>la inversi\u00f3n, a <span class=\"__1 _3\"></span>la enajenaci\u00f3n de act<span class=\"__1 _3\"></span>ivos, a las distribuciones y <span class=\"__1 _3\"></span>pago de dividendos<span class=\"ls1d\">, </span>otorgamiento <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>financiaci\u00f3n, <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>dispo<span class=\"__1 _4\"></span>sici\u00f3n <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>esorer\u00eda <span class=\"__1 _29\"></span>afecta<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>proyectos, <span class=\"__1 _21\"></span>entre <span class=\"__1 _29\"></span>ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _29\"></span>aspectos. Asimismo, <span class=\"__1 _3\"></span>existen <span class=\"__1 _3\"></span>cl\u00e1usulas <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>ven<span class=\"__1 _4\"></span>cimiento <span class=\"__1 _3\"></span>anticipado <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>caso <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ncurrir <span class=\"__1 _3\"></span>determinados <span class=\"__1 _21\"></span>sup<span class=\"__1 _4\"></span>uestos en <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>falta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>pago, <span class=\"__1 _7\"></span>inso<span class=\"__1 _4\"></span>lvencia <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pro<span class=\"__1 _4\"></span>cedimientos <span class=\"__1 _4\"></span>concursales <span class=\"__1 _7\"></span>abiertos <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>sociedades <span class=\"__1 _7\"></span>del Grupo<span class=\"ls18\">, <span class=\"__1 _16\"> </span></span>el <span class=\"__1 _16\"> </span>incumplimiento <span class=\"__1 _16\"> </span>cruzado <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>obligaciones <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>financiaci\u00f3n <span class=\"__1 _16\"> </span>plasmada <span class=\"__1 _16\"> </span>en <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os documentos de apoyo <span class=\"__1 _3\"></span>p\u00fablico temporal, o <span class=\"__1 _3\"></span>a las <span class=\"__1 _3\"></span>obligaciones convertibles, la ocurrencia de <span class=\"__1 _3\"></span>un efecto sustancial <span class=\"__1 _21\"></span>adverso, <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>incumplimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _29\"></span>fin<span class=\"__1 _4\"></span>ancieras <span class=\"__1 _29\"></span>(ratios <span class=\"__1 _21\"></span>anteriormente <span class=\"__1 _21\"></span>indicados)<span class=\"__1 _4\"></span> etc., <span class=\"__1 _21\"></span>tal <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span> <span class=\"__1 _3\"></span>como <span class=\"__1 _21\"></span>es <span class=\"__1 _3\"></span>habitual <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>este <span class=\"__1 _21\"></span>tipo<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>contratos. <span class=\"__1 _21\"></span>Lo<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>Administradores <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>Sociedad <span class=\"__1 _21\"></span>dominante consideran que a la fecha de formulaci\u00f3n de<span class=\"__1 _4\"></span> las cuentas anuales consolidadas no concurre causa de vencimiento <span class=\"__1 _17\"> </span>anticip<span class=\"__1 _4\"></span>ado <span class=\"__1 _17\"> </span>asociado <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>esta <span class=\"__1 _17\"> </span>financiaci\u00f3n <span class=\"__1 _17\"> </span>dada <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>situaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span>cuentra <span class=\"__1 _17\"> </span>la Sociedad <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>apertura <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>negociaci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>acreedores <span class=\"__1 _7\"></span>(pre<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>concurso), <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>sido <span class=\"__1 _1f\"></span>prorrogada <span class=\"__1 _1f\"></span>con fecha <span class=\"__1 _3\"></span>11 <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>marzo de <span class=\"__1 _21\"></span>2025, <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _21\"></span>Auto<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _21\"></span>Juzgado<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>lo Mercantil <span class=\"__1 _21\"></span>n\u00ba 3 <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>Gij\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>fecha <span class=\"__1 _3\"></span>12 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>marzo de 2025 (vid. Nota 32 siguiente). Asimismo, <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>contrato <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>refinan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _21\"></span>el Grupo <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>comprometi\u00f3 <span class=\"__1 _3\"></span>al <span class=\"__1 _21\"></span>oto<span class=\"__1 _4\"></span>rgamiento <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>garant\u00edas siguientes; <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>prenda <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>Accio<span class=\"__1 _4\"></span>nes <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>prendas <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _7\"></span>Participaciones<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>fili<span class=\"__1 _4\"></span>ales <span class=\"__1 _7\"></span>incluidas <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>el per\u00edmetro <span class=\"__1 _4\"></span>seg\u00fan se <span class=\"__1 _4\"></span>establece en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>contrato; <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>prenda sobre <span class=\"__1 _4\"></span>Cuentas <span class=\"__1 _4\"></span>Bancarias; y l<span class=\"__1 _4\"></span>a pren<span class=\"__1 _4\"></span>da sob<span class=\"__1 _4\"></span>re<span class=\"__1 _3\"></span> Derechos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Cr\u00e9dito <span class=\"__1 _4\"></span>deri<span class=\"__1 _4\"></span>vados de <span class=\"__1 _4\"></span>Recl<span class=\"__1 _4\"></span>amaciones; <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>\u00fal<span class=\"__1 _4\"></span>timo, <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>prenda <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>Derech<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Cr\u00e9dito derivados de <span class=\"__1 _3\"></span>Contratos de <span class=\"__1 _21\"></span>Compraven<span class=\"__1 _4\"></span>ta. Asimismo, se <span class=\"__1 _3\"></span>establece la <span class=\"__1 _3\"></span>pignoraci\u00f3n <span class=\"__1 _3\"></span>de dep\u00f3sitos p<span class=\"__1 _3\"></span>or los avales dispuestos de la l\u00ednea de avales hasta su cancelaci\u00f3n<span class=\"__1 _4c\"> </span>c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Pasivos por arrendamientos financieros </span></span>Dentro <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>esta <span class=\"__1 _4\"></span>partida <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>re<span class=\"__1 _4\"></span>cogen <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pasivos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>valor <span class=\"__1 _4\"></span>actu<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pagos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>reali<span class=\"__1 _4\"></span>zar d<span class=\"__1 _4\"></span>urante <span class=\"__1 _4\"></span>la vida <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>arrendamiento, <span class=\"__1 _7\"></span>excluyendo <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>arrendamientos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>activos <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>bajo <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>y los <span class=\"__1 _4\"></span>arrendamientos <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>corto <span class=\"__1 _4\"></span>plazo, <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>aplicaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>NIIF <span class=\"__1 _4\"></span>16<span class=\"__1 _4\"></span>. <span class=\"__1 _4\"></span>En <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>ste <span class=\"__1 _4\"></span>sentido <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>considerado <span class=\"__1 _4\"></span>el valor actual de los pagos de los contratos de arrenda<span class=\"__1 _3\"></span>miento <span class=\"__1 _4\"></span><span class=\"ls19\">de </span>las oficinas de Madrid y la concesi\u00f3n concedida por la Autoridad Portuaria de Gij\u00f3n (Nota 6.h).<span class=\"__1 _4c\"> </span>d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Otros pasivos financieros </span></span>Dentro de \u201cOtros pasivos financieros\u201d se recogen, principalmente:<span class=\"ff2_1\"> </span>- Fondo de Apoyo a la Solvencia de Empresas Estrat\u00e9gicas (FASEE):  El <span class=\"__1 _23\"> </span>Grup<span class=\"__1 _4\"></span>o, <span class=\"__1 _23\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>fecha <span class=\"__1 _20\"> </span>31 <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _23\"> </span>marzo <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>2021,<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>susc<span class=\"__1 _4\"></span>ribi\u00f3 <span class=\"__1 _20\"> </span>un <span class=\"__1 _20\"> </span>contrato <span class=\"__1 _20\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>la <span class=\"__1 _20\"> </span>Socied<span class=\"__1 _4\"></span>ad <span class=\"__1 _23\"> </span>Estatal <span class=\"__1 _20\"> </span>de Participaciones <span class=\"__1 _17\"> </span>Industriales <span class=\"__1 _17\"> </span>(SEPI) <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>apo<span class=\"__1 _4\"></span>yo <span class=\"__1 _17\"> </span>financiero <span class=\"__1 _17\"> </span>p\u00fablico <span class=\"__1 _17\"> </span>te<span class=\"__1 _4\"></span>mporal <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>cargo <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"> </span>FASEE <span class=\"__1 _17\"> </span>por importe de 120 millones de eur<span class=\"__1 _3\"></span>os, actuando su matriz Duro Felguera, S.A<span class=\"__1 _3\"></span> como sociedad financiada receptora de la totalidad de los fondos. El calendario de amortizaci\u00f3n de la financiaci\u00f3n es el si<span class=\"__1 _4\"></span>guiente: Originariamente (i) <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>pr\u00e9stamo <span class=\"__1 _3\"></span>participativo <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>torgado <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la pr<span class=\"__1 _3\"></span>imera f<span class=\"__1 _3\"></span>ase por im<span class=\"__1 _3\"></span>porte <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>50 m<span class=\"__1 _3\"></span>illones de euros deb\u00eda amortizarse \u00edntegramente e<span class=\"__1 _3\"></span>n el tercer <span class=\"__1 _3\"></span>aniversario de la fecha d<span class=\"__1 _3\"></span>e ci<span class=\"__1 _4\"></span>erre de la prim<span class=\"__1 _3\"></span>era fase; (ii) los pr\u00e9stamos participativos ot<span class=\"__1 _3\"></span>orgados en la segunda fase deb<span class=\"__1 _3\"></span>\u00edan amortizarse como sigue: 40 mil<span class=\"__1 _4\"></span>lones de <span class=\"__1 _4\"></span>Euros en <span class=\"__1 _4\"></span>el tercer <span class=\"__1 _4\"></span>aniversario de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fecha de <span class=\"__1 _4\"></span>cierre de l<span class=\"__1 _4\"></span>a segunda fase <span class=\"__1 _4\"></span>y 10 <span class=\"__1 _4\"></span>millones de <span class=\"__1 _21\"></span>Euros <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cuarto <span class=\"__1 _21\"></span>ani<span class=\"__1 _4\"></span>versario <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ci<span class=\"__1 _4\"></span>erre <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>segunda <span class=\"__1 _3\"></span>fase; <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>(ii) <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>pr\u00e9st<span class=\"__1 _4\"></span>amo <span class=\"__1 _21\"></span>ordinario deb\u00eda amortizarse <span class=\"__1 _4\"></span>como sigue: 5 mill<span class=\"__1 _4\"></span>ones de Euros en el <span class=\"__1 _4\"></span>cuarto aniversario de <span class=\"__1 _4\"></span>la fecha de ci<span class=\"__1 _4\"></span>erre de la <span class=\"__1 _4\"></span>pri<span class=\"__1 _4\"></span>mera <span class=\"__1 _4\"></span>fase <span class=\"__1 _7\"></span>y 1<span class=\"__1 _4\"></span>5 <span class=\"__1 _4\"></span>mi<span class=\"__1 _4\"></span>llones <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Euros <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>quinto <span class=\"__1 _4\"></span>ani<span class=\"__1 _4\"></span>versario <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>ci<span class=\"__1 _4\"></span>erre<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>primera fase.<span class=\"ff3_1\"> </span>Con fecha 4 de abril de 20<span class=\"__1 _3\"></span>23, el Consejo de Ministros <span class=\"__1 _3\"></span>autoriz\u00f3 la actualizaci\u00f3n del Plan de Viabilidad Original, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>conten\u00eda <span class=\"__1 _17\"> </span>una <span class=\"__1 _17\"> </span>modi<span class=\"__1 _4\"></span>ficaci\u00f3n <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>calendario <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>amortizaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>financi<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _17\"> </span> <span class=\"__1 _17\"> </span>(cuya efectividad se <span class=\"__1 _3\"></span>producir\u00e1 tras <span class=\"__1 _3\"></span>la entrada de <span class=\"__1 _3\"></span>los Socios<span class=\"__1 _3\"></span> Industriales en el <span class=\"__1 _3\"></span>capital social de <span class=\"__1 _21\"></span>la Sociedad) conforme <span class=\"__1 _16\"> </span>al<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>siguiente <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>etalle: <span class=\"__1 _16\"> </span>(i) <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>pr\u00e9stamo <span class=\"__1 _2e\"> </span>participativo <span class=\"__1 _16\"> </span>otorgado <span class=\"__1 _2e\"> </span>en <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>primera <span class=\"__1 _16\"> </span>fase <span class=\"__1 _2e\"> </span>deber\u00e1 amortizarse <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>sigue: <span class=\"__1 _17\"> </span>13 <span class=\"__1 _17\"> </span>millones <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Euros <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>quinto <span class=\"__1 _17\"></span>aniversario <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la primera <span class=\"__1 _4\"></span>fase y <span class=\"__1 _4\"></span>7 <span class=\"__1 _4\"></span>millone<span class=\"__1 _4\"></span>s de <span class=\"__1 _4\"></span>Euros <span class=\"__1 _4\"></span>en el<span class=\"__1 _4\"></span> sexto <span class=\"__1 _4\"></span>aniversario <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cierre de<span class=\"__1 _4\"></span> la <span class=\"__1 _4\"></span>primera <span class=\"__1 _4\"></span>fase; (ii) <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>pr\u00e9stamos <span class=\"__1 _7\"></span>participativos <span class=\"__1 _7\"></span>otorgados <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>segunda <span class=\"__1 _7\"></span>fase <span class=\"__1 _7\"></span>deber\u00e1n <span class=\"__1 _7\"></span>amortizarse <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>sigue: <span class=\"__1 _7\"></span>2 millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Euros <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>quinto <span class=\"__1 _4\"></span>an<span class=\"__1 _4\"></span>iversario <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>seg<span class=\"__1 _4\"></span>un<span class=\"__1 _4\"></span>da <span class=\"__1 _4\"></span>fase, <span class=\"__1 _4\"></span>29 <span class=\"__1 _4\"></span>millon<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>de Euros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>sexto <span class=\"__1 _4\"></span>ani<span class=\"__1 _4\"></span>versario de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>cierre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>segunda <span class=\"__1 _4\"></span>fase <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>49 <span class=\"__1 _4\"></span>mill<span class=\"__1 _4\"></span>ones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Euros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el s\u00e9ptimo <span class=\"__1 _1f\"></span>aniversario <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>segunda <span class=\"__1 _1f\"></span>fase; <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>(ii) <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>pr\u00e9st<span class=\"__1 _4\"></span>amo <span class=\"__1 _1f\"></span>ordinario <span class=\"__1 _1f\"></span>deber\u00e1 amortizarse <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>sigue: <span class=\"__1 _1f\"></span>5 <span class=\"__1 _7\"></span>mi<span class=\"__1 _4\"></span>llon<span class=\"__1 _4\"></span>es <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>Euros <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>cuarto <span class=\"__1 _1f\"></span>aniversario <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>cierre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la primera fase <span class=\"__1 _21\"></span>y 15 <span class=\"__1 _3\"></span>millones de <span class=\"__1 _21\"></span>Euro<span class=\"__1 _4\"></span>s <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>el quinto <span class=\"__1 _3\"></span>aniversario de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _3\"></span>fecha <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>cierre de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>primera f<span class=\"__1 _3\"></span>ase.<span class=\"__1 _4\"></span> Una <span class=\"__1 _17\"> </span>vez <span class=\"__1 _17\"> </span>completada <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>o<span class=\"__1 _4\"></span>peraci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>ampliaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>capi<span class=\"__1 _4\"></span>tal, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>13 <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>marzo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2024 <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>firm\u00f3 <span class=\"__1 _17\"> </span>la novaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>FASE<span class=\"__1 _3\"></span>E, <span class=\"__1 _7\"></span>adquiriendo <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>nuevo <span class=\"__1 _7\"></span>calendario <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>amortizaci\u00f3n descrito. La <span class=\"__1 _7\"></span>remu<span class=\"__1 _4\"></span>neraci\u00f3n <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>participativos <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mpone <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _7\"></span>parte <span class=\"__1 _1f\"></span>variable <span class=\"__1 _7\"></span>permanente<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _7\"></span>parte variable <span class=\"__1 _17\"> </span>participativa. <span class=\"__1 _17\"> </span>La <span class=\"__1 _17\"> </span>parte <span class=\"__1 _17\"> </span>variable <span class=\"__1 _17\"> </span>pe<span class=\"__1 _4\"></span>rmanente <span class=\"__1 _1f\"></span>se <span class=\"__1 _16\"> </span>establece <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>IBOR <span class=\"__1 _17\"> </span>m\u00e1s <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>margen creciente anualmen<span class=\"__1 _3\"></span>te que <span class=\"__1 _21\"></span>va del <span class=\"__1 _3\"></span>2,5% <span class=\"__1 _3\"></span>hasta el <span class=\"__1 _21\"></span>9<span class=\"__1 _4\"></span>,5%, <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>entras que <span class=\"__1 _21\"></span>la parte <span class=\"__1 _3\"></span>variable par<span class=\"__1 _3\"></span>ticipativa es<span class=\"__1 _3\"></span> del <span class=\"__1 _21\"></span>1% <span class=\"__1 _21\"></span>an<span class=\"__1 _4\"></span>ual <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>EBITDA <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>solidado <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>so<span class=\"__1 _4\"></span>lo <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>devenga <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>caso <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>resu<span class=\"__1 _4\"></span>lte <span class=\"__1 _21\"></span>positivo. <span class=\"__1 _21\"></span>Por <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>arte, el pr\u00e9stamo ordinario devenga un tipo fijo del 2%. Los per\u00edodos de inter\u00e9s son de <span class=\"__1 _3\"></span>un a\u00f1o.<span class=\"__1 _4\"></span> Este pr\u00e9stamo est\u00e1 sujeto en 2024 a un tipo de inter<span class=\"__1 _3\"></span>\u00e9s efectivo de 7,57% (3,22% en 2023). A <span class=\"__1 _23\"> </span>solicit<span class=\"__1 _4\"></span>ud <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>las <span class=\"__1 _23\"> </span>be<span class=\"__1 _4\"></span>neficiarias, <span class=\"__1 _23\"> </span>FASEE <span class=\"__1 _23\"> </span>podr\u00e1 <span class=\"__1 _20\"> </span>aprobar <span class=\"__1 _23\"> </span>la <span class=\"__1 _20\"> </span>conversi\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>pr\u00e9stamo <span class=\"__1 _23\"> </span>o<span class=\"__1 _4\"></span>rdinario <span class=\"__1 _23\"> </span>en participativo, cuando sea necesario para evitar la concurrencia de causa de disoluci\u00f3n<span class=\"__1 _4c\"> </span>FASEE <span class=\"__1 _29\"></span>te<span class=\"__1 _4\"></span>ndr\u00e1 <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>opci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>convertir <span class=\"__1 _21\"></span>total <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>parcialmente <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>pr\u00e9stamos <span class=\"__1 _21\"></span>participativos <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>capital <span class=\"__1 _3\"></span>social de  la  Sociedad  en  caso  de  amortizaci\u00f3n  obligatoria  ordinaria  u  anticipada  o  de  vencimiento anticipado, <span class=\"__1 _16\"> </span>si<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>obligados <span class=\"__1 _2e\"> </span>no <span class=\"__1 _2e\"> </span>atienden <span class=\"__1 _2e\"> </span>los <span class=\"__1 _16\"> </span>pago<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _16\"> </span>ven<span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>an <span class=\"__1 _16\"> </span>o<span class=\"__1 _4\"></span>bligados <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>tales <span class=\"__1 _2e\"> </span>supuestos, realiz\u00e1ndose la <span class=\"__1 _3\"></span>conversi\u00f3n <span class=\"__1 _3\"></span>a un pr<span class=\"__1 _3\"></span>ecio que <span class=\"__1 _3\"></span>resulte de <span class=\"__1 _21\"></span>la media de <span class=\"__1 _3\"></span>la cotizaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los 15 <span class=\"__1 _3\"></span>d\u00edas h\u00e1biles<span class=\"__1 _3\"></span> previos a la conversi\u00f3n, con un descuento del 5%.<span class=\"__1 _4c\"> </span>Adicionalmente, <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>Contrato <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Fi<span class=\"__1 _4\"></span>nanciaci\u00f3n <span class=\"__1 _21\"></span>FASEE <span class=\"__1 _21\"></span>regul<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span>terminadas <span class=\"__1 _29\"></span>ob<span class=\"__1 _4\"></span>ligaciones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>informaci\u00f3n, supuestos de <span class=\"__1 _4\"></span>amortizaci\u00f3n anticipada oblig<span class=\"__1 _4\"></span>atoria total y parcial <span class=\"__1 _4\"></span>(tales como, <span class=\"__1 _4\"></span>entre otros, cambi<span class=\"__1 _4\"></span>o de control, venta <span class=\"__1 _3\"></span>de activos, <span class=\"__1 _3\"></span>filiales y <span class=\"__1 _3\"></span>negocios, indemnizaciones recibidas de <span class=\"__1 _3\"></span>p\u00f3lizas <span class=\"__1 _3\"></span>de seguro, <span class=\"__1 _3\"></span>el flujo de caja <span class=\"__1 _4\"></span>excedentario <span class=\"__1 _4\"></span>o d<span class=\"__1 _4\"></span>e cambio <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>circunstancias legales) <span class=\"__1 _4\"></span>y supuestos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>vencimiento anticipado habituales en financiaciones de este tipo. En <span class=\"__1 _7\"></span>cumpli<span class=\"__1 _4\"></span>miento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>deuda <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>FASEE, <span class=\"__1 _7\"></span>existen <span class=\"__1 _1f\"></span>garant\u00edas <span class=\"__1 _7\"></span>personales <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>reales <span class=\"__1 _7\"></span>establecidas <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>el contrato de financiaci\u00f3n. <span class=\"__1 _3\"></span>En concreto <span class=\"__1 _3\"></span>se trata prendas <span class=\"__1 _3\"></span>sobre determinadas cuentas <span class=\"__1 _3\"></span>bancarias, sobre acciones de ci<span class=\"__1 _4\"></span>ertas filiales<span class=\"__1 _4\"></span>, as\u00ed como sob<span class=\"__1 _4\"></span>re derechos de cobro<span class=\"__1 _4\"></span> derivados de re<span class=\"__1 _4\"></span>clamaciones judiciales o arbitrales del Grupo o algunos saldos a cobrar antiguos como Termocentro. -Principado de Asturias: Con <span class=\"__1 _17\"> </span>fecha <span class=\"__1 _17\"> </span>27 <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>ciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>2<span class=\"__1 _4\"></span>021, <span class=\"__1 _17\"> </span>e<span class=\"ls2\">l <span class=\"__1 _17\"> </span></span>Grupo <span class=\"__1 _17\"> </span>suscribi\u00f3 <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>contrato <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>apo<span class=\"__1 _4\"></span>yo <span class=\"__1 _17\"> </span>financiero <span class=\"__1 _17\"> </span>p\u00fablico temporal con <span class=\"__1 _4\"></span>la Sociedad Regional <span class=\"__1 _4\"></span>de Promoci\u00f3n del Princi<span class=\"__1 _4\"></span>pado de Asturias<span class=\"__1 _7\"></span>, S.A. (SRP) por import<span class=\"__1 _4\"></span>e de <span class=\"__1 _7\"></span>6 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euros, <span class=\"__1 _7\"></span>actua<span class=\"__1 _4\"></span>ndo <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>matriz <span class=\"__1 _4\"></span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _7\"></span>Felguera <span class=\"__1 _7\"></span>S.A, <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>\u00fanica <span class=\"__1 _7\"></span>prestataria <span class=\"__1 _7\"></span>y receptora de los fondos.  Adicionalmente, el <span class=\"__1 _3\"></span>contrato <span class=\"__1 _3\"></span>con SRP <span class=\"__1 _3\"></span>regula determinadas <span class=\"__1 _21\"></span>o<span class=\"__1 _4\"></span>bligaciones de <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nformaci\u00f3n, <span class=\"__1 _3\"></span>supuestos <span class=\"__1 _3\"></span>de amortizaci\u00f3n <span class=\"__1 _23\"> </span>anticipada <span class=\"__1 _20\"> </span>oblig<span class=\"__1 _4\"></span>atoria <span class=\"__1 _2e\"> </span>(cambio<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>control<span class=\"__1 _4\"></span>) <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>supuestos <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>vencimiento <span class=\"__1 _23\"> </span>anti<span class=\"__1 _4\"></span>cipado<span class=\"__1 _3\"></span> habituales en financiaciones de este tipo. El <span class=\"__1 _20\"> </span>calendario <span class=\"__1 _20\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>amortizaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>finan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _23\"> </span>es<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>sigu<span class=\"__1 _4\"></span>iente: <span class=\"__1 _20\"> </span>750 <span class=\"__1 _20\"> </span>miles <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>euros <span class=\"__1 _20\"> </span>deber\u00e1n amortizarse <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>cuarto <span class=\"__1 _7\"></span>aniversario <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>isposici\u00f3n, <span class=\"__1 _7\"></span>1.050 <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 _7\"></span>la <span class=\"__1 _7\"></span>quinto aniversario <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>4.200 <span class=\"__1 _4\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>sext<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>aniversario.<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>De <span class=\"__1 _4\"></span>acuerdo <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _4\"></span>calendari<span class=\"__1 _4\"></span>o, <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>de diciembre <span class=\"__1 _4\"></span>de 20<span class=\"__1 _4\"></span>24, 750 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de e<span class=\"__1 _4\"></span>uros figuran <span class=\"__1 _4\"></span>clasificados <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>corrientes <span class=\"__1 _4\"></span>y 5.250 <span class=\"__1 _4\"></span>miles <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros figuran <span class=\"__1 _7\"></span>clasificados <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>corrientes <span class=\"__1 _4\"></span>(6.000 <span class=\"__1 _4\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _7\"></span>clasificados <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>corrientes <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>31 de diciembre de 2023). El tipo de inter\u00e9s aplicable ser\u00e1 Ibor (fijado por la Comi<span class=\"__1 _4\"></span>si\u00f3n Europea a 1 de enero de cada ejercicio) + M\u00e1rgen en los siguientes t\u00e9rminos: \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+2,5% hasta el primer a\u00f1o desde la fecha del acuerdo de refinanciac<span class=\"__1 _3\"></span>i\u00f3n.<span class=\"__1 _4\"></span> </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+3,5% el segundo hasta el tercer a\u00f1o desde la fecha <span class=\"__1 _3\"></span>del acuerdo de refinanciaci\u00f3n.<span class=\"__1 _4\"></span> </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+5% desde el cuarto hasta <span class=\"__1 _3\"></span>el quinto a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n.<span class=\"__1 _4\"></span> </span></span>Este pr\u00e9stamo est\u00e1 sujeto en 2024 a un tipo de inter<span class=\"__1 _3\"></span>\u00e9s efectivo de 7,10% (7,44% en 2023). En <span class=\"__1 _17\"> </span>cumpl<span class=\"__1 _4\"></span>imiento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>deuda <span class=\"__1 _16\"> </span>con <span class=\"__1 _17\"> </span>SRP, <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>xisten <span class=\"__1 _17\"> </span>garant\u00ed<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>personales <span class=\"__1 _17\"> </span>y <span class=\"__1 _16\"> </span>reales <span class=\"__1 _17\"> </span>est<span class=\"__1 _4\"></span>ablecidas <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>el contrato de financiaci\u00f3n. <span class=\"__1 _3\"></span>En concreto <span class=\"__1 _3\"></span>se trata prendas <span class=\"__1 _3\"></span>sobre determinadas cuentas <span class=\"__1 _3\"></span>bancarias, sobre acciones <span class=\"__1 _2d\"> </span>de <span class=\"__1 _2d\"> </span>ciertas <span class=\"__1 _2d\"> </span>filiales, <span class=\"__1 _2d\"> </span>as\u00ed <span class=\"__1 _2d\"> </span>como <span class=\"__1 _2d\"> </span>prenda <span class=\"__1 _2d\"> </span>sobre <span class=\"__1 _2d\"> </span>sobre <span class=\"__1 _2d\"> </span>derechos <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>cobro <span class=\"__1 _2d\"> </span>derivados <span class=\"__1 _2d\"> </span>de reclamaciones <span class=\"__1 _21\"></span>judiciales <span class=\"__1 _29\"></span>o <span class=\"__1 _29\"></span>arbit<span class=\"__1 _4\"></span>rales <span class=\"__1 _29\"></span>del <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>al<span class=\"__1 _4\"></span>gunos <span class=\"__1 _29\"></span>saldos <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>cobrar <span class=\"__1 _21\"></span>antiguos <span class=\"__1 _29\"></span>como <span class=\"__1 _29\"></span>Termo<span class=\"__1 _4\"></span>centro. En <span class=\"__1 _17\"> </span>relaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>f<span class=\"__1 _4\"></span>inanciaci\u00f3n <span class=\"__1 _17\"> </span>obtenida <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>FASEE <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>SRP, <span class=\"__1 _17\"> </span>in<span class=\"__1 _4\"></span>dicar <span class=\"__1 _17\"> </span>su <span class=\"__1 _17\"> </span>naturaleza <span class=\"__1 _17\"> </span>participati<span class=\"__1 _4\"></span>va <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>r importes de 100 y 6 mil<span class=\"__1 _4\"></span>lones de euros, respectivamente.  Ambos cont<span class=\"__1 _4\"></span>ratos de financiaci\u00f3n incluyen cl\u00e1usulas <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>vencimiento <span class=\"__1 _23\"> </span>an<span class=\"__1 _4\"></span>ticipado <span class=\"__1 _20\"> </span>que <span class=\"__1 _20\"> </span>est\u00e1n <span class=\"__1 _20\"> </span>ligadas <span class=\"__1 _20\"> </span>a <span class=\"__1 _20\"> </span>acon<span class=\"__1 _4\"></span>tecimientos <span class=\"__1 _20\"> </span>futuros <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>cuanto <span class=\"__1 _1a\"> </span>a resoluci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>litigios <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>arbitrajes, <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>nspecciones <span class=\"__1 _17\"> </span>fiscale<span class=\"__1 _4\"></span>s, <span class=\"__1 _17\"> </span>ocurrencia <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>efecto <span class=\"__1 _17\"> </span>sustan<span class=\"__1 _4\"></span>cial <span class=\"__1 _17\"> </span>adverso, cambios <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>control <span class=\"__1 _23\"> </span>no <span class=\"__1 _23\"> </span>permitidos, <span class=\"__1 _23\"> </span>entre <span class=\"__1 _23\"> </span>otros, <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>lo <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>los <span class=\"__1 _23\"> </span>Administ<span class=\"__1 _4\"></span>rad<span class=\"__1 _3\"></span>ore<span class=\"__1 _7\"></span>s <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>la <span class=\"__1 _2e\"> </span>So<span class=\"__1 _4\"></span>ciedad dominante <span class=\"__1 _17\"> </span>han <span class=\"__1 _17\"> </span>hecho, <span class=\"__1 _17\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _17\"> </span>apoyo <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>asesores <span class=\"__1 _17\"> </span>fiscales <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>legales <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>nternos <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>externos, <span class=\"__1 _17\"> </span>una<span class=\"__1 _4c\"> </span>evaluaci\u00f3n <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>su <span class=\"__1 _16\"> </span>probabilidad <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>ocurrencia <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>poten<span class=\"__1 _4\"></span>cial <span class=\"__1 _16\"> </span>impacto, <span class=\"__1 _16\"> </span>considerando <span class=\"__1 _2e\"> </span>en <span class=\"__1 _16\"> </span>todo <span class=\"__1 _16\"> </span>caso <span class=\"__1 _2e\"> </span>la incertidumbre <span class=\"__1 _45\"> </span>asoci<span class=\"__1 _4\"></span>ada  al  desenl<span class=\"__1 _4\"></span>ace  de <span class=\"__1 _45\"> </span>est<span class=\"__1 _4\"></span>os  proces<span class=\"__1 _4\"></span>os,  y <span class=\"__1 _45\"> </span>est<span class=\"__1 _4\"></span>imando <span class=\"__1 _45\"> </span>que  n<span class=\"__1 _4\"></span>o  afectar\u00e1n <span class=\"__1 _45\"> </span>a <span class=\"__1 _22\"> </span>la consecuci\u00f3n del p<span class=\"__1 _4\"></span>lan de viabilidad<span class=\"__1 _4\"></span>.<span class=\"fs1_1\"> </span>Los Administradores de la <span class=\"__1 _4\"></span>Sociedad dominante consideran que <span class=\"__1 _4\"></span>a la <span class=\"__1 _16\"> </span>fecha <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>formulaci\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _17\"> </span>anual<span class=\"__1 _4\"></span>es <span class=\"__1 _17\"> </span>consolidadas <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>concurre <span class=\"__1 _16\"> </span>causa <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>vencimiento anticipado <span class=\"__1 _17\"> </span>asociado <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>esta <span class=\"__1 _17\"> </span>financiaci\u00f3n <span class=\"__1 _17\"> </span>dada <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>situaci\u00f3n <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>encuentra <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>de apertura <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>negociaci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>acreedores <span class=\"__1 _1f\"></span>(pre<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>concurso), <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>sido <span class=\"__1 _1f\"></span>prorrogada <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _1f\"></span>11 <span class=\"__1 _1f\"></span>de<span class=\"__1 _4c\"> </span>marzo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2025, por <span class=\"__1 _7\"></span>Auto del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Juzgado <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>Mercantil <span class=\"__1 _4\"></span>n\u00ba <span class=\"__1 _4\"></span>3 <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>Gij\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>12 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>marzo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _3\"></span>5 (vid. Nota 32 siguiente). Adem\u00e1s, <span class=\"__1 _20\"> </span>se <span class=\"__1 _1a\"> </span>recogen  las <span class=\"__1 _23\"> </span>deudas <span class=\"__1 _1a\"> </span>actualizadas <span class=\"__1 _1a\"> </span>con <span class=\"__1 _20\"> </span>Organ<span class=\"__1 _4\"></span>ismos <span class=\"__1 _20\"> </span>Oficiales  com<span class=\"__1 _3\"></span>o <span class=\"__1 _20\"> </span>con<span class=\"__1 _4\"></span>secuencia <span class=\"__1 _20\"> </span>de pr\u00e9stamos <span class=\"__1 _4\"></span>recibidos del<span class=\"__1 _4\"></span> \u201cCDTI\u201d, <span class=\"__1 _4\"></span>\u201cMINER\u201d, <span class=\"__1 _4\"></span>\u201cMinisterio <span class=\"__1 _4\"></span>de In<span class=\"__1 _4\"></span>dustria, Turi<span class=\"__1 _4\"></span>smo y <span class=\"__1 _4\"></span>Comercio\u201d, \u201cPROFIT\u201d, \u201cFIT\u201d Y \u201cFICYT\u201d, que no devengan intereses expl\u00edcitos. <span class=\"ff2_1\"> </span>El <span class=\"__1 _3\"></span>efecto de <span class=\"__1 _21\"></span>la actualizaci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>pr\u00e9stamos <span class=\"__1 _3\"></span>tipo cer<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>registrado <span class=\"__1 _3\"></span>en \u201cS<span class=\"__1 _3\"></span>ubvenciones\u201d <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>cual s<span class=\"__1 _3\"></span>e v<span class=\"__1 _3\"></span>a traspasando a resultados en funci\u00f3n de la amortizaci\u00f3n del bien subvencionado. e)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Cumplimiento de cl\u00e1usulas de vencimiento anticipado </span></span>Como se ha desglosado en esta misma Nota en apartado<span class=\"__1 _4\"></span>s anteriores el Grupo ha obtenido dispensa del  cump<span class=\"__1 _3\"></span>limento  de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _20\"> </span>ratio<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>fin<span class=\"__1 _4\"></span>ancieras <span class=\"__1 _1a\"> </span>y <span class=\"__1 _20\"> </span>co<span class=\"__1 _4\"></span>nsidera  que <span class=\"__1 _20\"> </span>no  existen <span class=\"__1 _20\"> </span>causas <span class=\"__1 _1a\"> </span>de  v<span class=\"__1 _3\"></span>encimiento anticipado <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>afecten <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>Deuda <span class=\"__1 _1f\"></span>financiera <span class=\"__1 _1f\"></span>clasificada <span class=\"__1 _7\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>no <span class=\"__1 _7\"></span>corriente <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>diciembre <span class=\"__1 _7\"></span>de 2024. <span class=\"__1 _4\"></span>No <span class=\"__1 _7\"></span>obstante, <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>impo<span class=\"__1 _4\"></span>rtante <span class=\"__1 _4\"></span>destacar <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>30 de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>junio <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>2025 <span class=\"__1 _7\"></span>ser\u00e1 <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>pr\u00f3ximo <span class=\"__1 _7\"></span>periodo <span class=\"__1 _4\"></span>de medici\u00f3n del cump<span class=\"__1 _3\"></span>limiento de las <span class=\"__1 _3\"></span>ratios f<span class=\"__1 _3\"></span>inancieras asociados a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as de<span class=\"__1 _3\"></span>udas con <span class=\"__1 _3\"></span>entidades de <span class=\"__1 _3\"></span>cr\u00e9dito,<span class=\"__1 _3\"></span> en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>circunstancias <span class=\"__1 _7\"></span>actuales <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>cons<span class=\"__1 _3\"></span>eguir <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>nueva <span class=\"__1 _7\"></span>dispensa <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>cumplimiento <span class=\"__1 _4\"></span>es altamente <span class=\"__1 _7\"></span>probable <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>incumplan <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>rat<span class=\"__1 _4\"></span>ios <span class=\"__1 _7\"></span>financieras, <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>pod<span class=\"__1 _4\"></span>r\u00eda <span class=\"__1 _4\"></span>suponer <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>esa <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>la clasificaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>eudas <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>entidades <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cr\u00e9dito, <span class=\"__1 _3\"></span>FASEE <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>Principado <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>Asturias <span class=\"__1 _3\"></span>como <span class=\"__1 _21\"></span>corri<span class=\"__1 _4\"></span>entes",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Obligaciones convertibles </span></span>Con f<span class=\"__1 _3\"></span>echa 27 <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>julio <span class=\"__1 _3\"></span>de 2<span class=\"__1 _3\"></span>018 (f<span class=\"__1 _3\"></span>echa de <span class=\"__1 _21\"></span>efectividad refinanciaci\u00f3n <span class=\"__1 _3\"></span>2018), <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>sociedad Duro <span class=\"__1 _21\"></span>Fel<span class=\"__1 _4\"></span>guera, S.A. <span class=\"__1 _1f\"></span>dent<span class=\"__1 _4\"></span>ro <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>marco <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>acuerdos <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _1f\"></span>firmados <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>sus <span class=\"__1 _17\"> </span>entidades <span class=\"__1 _1f\"></span>fi<span class=\"__1 _4\"></span>nancieras, procedi\u00f3 a convertir <span class=\"__1 _3\"></span>233 m<span class=\"__1 _3\"></span>illones de euros de deuda <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ancaria en o<span class=\"__1 _3\"></span>bligaciones convertibles sujetas a una <span class=\"__1 _23\"> </span>serie <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>condiciones <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span>obligado<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>cumplimiento <span class=\"__1 _2e\"> </span>para <span class=\"__1 _23\"> </span>DF <span class=\"__1 _23\"> </span>indicadas <span class=\"__1 _23\"> </span>en <span class=\"__1 _2e\"> </span>las <span class=\"__1 _23\"> </span>memorias <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>los ejercicios 2021 y 2022. Obligaciones Convertibles Clase \u201cA\u201d:<span class=\"ff1_1\"> </span>Las <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _4\"></span>convertibles <span class=\"__1 _7\"></span>Clase <span class=\"__1 _7\"></span>\u201cA<span class=\"__1 _3\"></span>\u201d <span class=\"__1 _4\"></span>daban<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>erecho <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>obtener <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>\u00famero <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acciones <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>nueva<span class=\"__1 _3\"></span> emisi\u00f3n <span class=\"__1 _7\"></span>representativas <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>6<span class=\"__1 _4\"></span>% <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>capital <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>existente <span class=\"__1 _7\"></span>tras <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>conversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la totalidad de las Obligaciones Convertibles Clase \u201cA\u201d. <span class=\"ff2_1\"> </span>En <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>medida <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>xist<span class=\"ls2\">\u00eda</span> <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>compromiso <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _17\"> </span>dominante <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>incorporar <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>un <span class=\"__1 _17\"> </span>inversor privado <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>capital, <span class=\"__1 _4\"></span>conforme <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>recoge <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>financiaci\u00f3n <span class=\"__1 _4\"></span>suscrito <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>FASEE, <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>el fin <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>dar <span class=\"__1 _16\"> </span>cumplimiento <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>su <span class=\"__1 _2e\"> </span>plan <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>viabilidad, <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>existe <span class=\"__1 _16\"> </span>ni<span class=\"__1 _4\"></span>ng\u00fan <span class=\"__1 _16\"> </span>compromiso <span class=\"__1 _16\"> </span>que <span class=\"__1 _16\"> </span>impida <span class=\"__1 _16\"> </span>un<span class=\"__1 _7\"></span><span class=\"ls2c\">a </span>modificaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>capi<span class=\"__1 _4\"></span>tal <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>emi<span class=\"__1 _4\"></span>sor, <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>all\u00e1 <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>acu<span class=\"__1 _4\"></span>erdos <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>sean<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>adoptados <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>resu<span class=\"__1 _4\"></span>ltas del <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>jercicio <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>Derecho <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Conversi\u00f3n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>Obligacionistas, <span class=\"__1 _4\"></span>lo <span class=\"__1 _7\"></span>cua<span class=\"__1 _3\"></span>l <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>pone <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>Obligaciones Clase <span class=\"__1 _17\"> </span>\u201cA\u201d <span class=\"__1 _1f\"></span>no <span class=\"__1 _17\"> </span>puedan <span class=\"__1 _17\"> </span>registrase <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>instrumento <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>patr<span class=\"ff2_1\">imonio <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>incumplirse <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"></span>condici\u00f3n <span class=\"__1 _1f\"></span>de </span>conversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>fijo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>fijo, <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2021 <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>procedi\u00f3 <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>registrar <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>partida <span class=\"__1 _4\"></span>de pasivo <span class=\"__1 _4\"></span>financiero, po<span class=\"__1 _4\"></span>r un<span class=\"__1 _4\"></span> importe <span class=\"__1 _4\"></span>de 5<span class=\"__1 _4\"></span>.207 mil<span class=\"__1 _4\"></span>es de <span class=\"__1 _4\"></span>euros, <span class=\"__1 _4\"></span>correspondiente <span class=\"__1 _4\"></span>al val<span class=\"__1 _4\"></span>or razonabl<span class=\"__1 _4\"></span>e a <span class=\"__1 _4\"></span>29 de noviembre 2021<span class=\"ls18\">. </span> La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201cA\u201d asciende a <span class=\"ff2_1\">2.581<span class=\"__1 _4\"></span> miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\">. </span>Obligaciones Convertibles Clase \u201cC\u201d:<span class=\"ff1_1\"> </span>Con <span class=\"__1 _4\"></span>fecha <span class=\"__1 _7\"></span>29 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>oviembre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>(fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>efectividad <span class=\"__1 _4\"></span>refinan<span class=\"__1 _4\"></span>ciaci\u00f3n <span class=\"__1 _4\"></span>2021), <span class=\"__1 _4\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>suscribi\u00f3 un <span class=\"__1 _21\"></span>nuevo <span class=\"__1 _21\"></span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>financiaci\u00f3n <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>pasivo <span class=\"__1 _21\"></span>fi<span class=\"__1 _4\"></span>nanciero <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>totalidad <span class=\"__1 _3\"></span>de <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _29\"></span>E<span class=\"__1 _4\"></span>ntidades <span class=\"__1 _21\"></span>Financieras que <span class=\"__1 _7\"></span>componen <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>sindicado <span class=\"__1 _7\"></span>bancario <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>recog\u00eda <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _7\"></span>serie <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>condiciones <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>obligado <span class=\"__1 _7\"></span>cumplimiento para DF indicadas en las memorias de los ejercicios 2021 y 2022.<span class=\"__1 _4c\"> </span>  Las <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bligaciones <span class=\"__1 _7\"></span>convertibles <span class=\"__1 _4\"></span>Clase <span class=\"__1 _7\"></span>\u201cC\u201d <span class=\"__1 _7\"></span>dar\u00e1n <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>erecho <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>obte<span class=\"__1 _4\"></span>ner <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>n\u00famero<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>acciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>nu<span class=\"__1 _4\"></span>eva emisi\u00f3n <span class=\"__1 _23\"> </span>representativas <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>13% <span class=\"__1 _23\"> </span>del <span class=\"__1 _23\"> </span>capit<span class=\"__1 _4\"></span>al <span class=\"__1 _2e\"> </span>social <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _23\"> </span>So<span class=\"__1 _4\"></span>ciedad <span class=\"__1 _23\"> </span>dominante <span class=\"__1 _23\"> </span>existente <span class=\"__1 _23\"> </span>tras <span class=\"__1 _23\"> </span>la conversi\u00f3n de la totalidad de las Obligaciones Convertibles Clase \u201cC\u201d.<span class=\"__1 _4\"></span><span class=\"ff2_1\"> </span>Las <span class=\"__1 _21\"></span>obligaciones <span class=\"__1 _3\"></span>tendr\u00e1n <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>duraci\u00f3n <span class=\"__1 _21\"></span>m\u00e1xi<span class=\"__1 _4\"></span>ma <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>6 <span class=\"__1 _3\"></span>a\u00f1os <span class=\"__1 _21\"></span>desde <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _29\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>efectivid<span class=\"__1 _4\"></span>ad <span class=\"__1 _21\"></span>refinanciaci\u00f3n 2021. <span class=\"__1 _29\"></span>En <span class=\"__1 _21\"></span>consecuencia, <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>no <span class=\"__1 _29\"></span>ser <span class=\"__1 _21\"></span>que <span class=\"__1 _29\"></span>se <span class=\"__1 _21\"></span>hubiesen <span class=\"__1 _29\"></span>convertido <span class=\"__1 _21\"></span>o <span class=\"__1 _29\"></span>cancelado <span class=\"__1 _21\"></span>previamente <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>conformidad con <span class=\"__1 _7\"></span>lo <span class=\"__1 _1f\"></span>dispuesto <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Condi<span class=\"__1 _4\"></span>ciones <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>Obli<span class=\"__1 _4\"></span>g<span class=\"__1 _4\"></span>aciones <span class=\"__1 _7\"></span>vencer\u00e1n <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>se cumpla el sexto aniversario de la fecha de efectividad refinanciaci\u00f3n 2021.  Llegada <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>fecha <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>vencimiento <span class=\"__1 _22\"> </span>final, <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>Obligaciones <span class=\"__1 _22\"> </span>que<span class=\"__1 _4\"></span>  no<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>se  h<span class=\"__1 _4\"></span>ubieran <span class=\"__1 _22\"> </span>convertido <span class=\"__1 _45\"> </span>con anterioridad <span class=\"__1 _20\"> </span>a  la <span class=\"__1 _23\"> </span>mi<span class=\"__1 _4\"></span>sma, <span class=\"__1 _23\"> </span>ser\u00e1n<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>objeto<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>cancelaci\u00f3n  e<span class=\"__1 _3\"></span>n <span class=\"__1 _20\"> </span>di<span class=\"__1 _4\"></span>cha <span class=\"__1 _20\"> </span>fecha, <span class=\"__1 _20\"> </span>con <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>correspondiente condonaci\u00f3n y extinci\u00f3n del cr\u00e9dito representado por las referidas obligacion<span class=\"__1 _4\"></span>es. La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <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 _4\"></span> <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201c<span class=\"ff2_1\">C</span><span class=\"ls39\">\u201d </span><span class=\"ff2_1\">ascien<span class=\"__1 _4\"></span>de a 6.042 miles de euros<span class=\"__1 _4c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>dicie<span class=\"__1 _4\"></span>mbre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201cA\u201d asciende a <span class=\"ff2_1\">2.581<span class=\"__1 _4\"></span> miles de euros<span class=\"__1 _4c\"> </span></span>La <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>realizada <span class=\"__1 _7\"></span>internamente <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <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 _4\"></span> <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>concluido que el valor de la Obligaciones Clase \u201c<span class=\"ff2_1\">C</span><span class=\"ls39\">\u201d </span><span class=\"ff2_1\">ascien<span class=\"__1 _4\"></span>de a 6.042 miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1\">.<span class=\"__1 _4c\"> </span></span>La <span class=\"__1 _7\"></span>Variaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>instrumentos <span class=\"__1 _7\"></span>financ<span class=\"__1 _3\"></span>ieros <span class=\"__1 _1f\"></span>corresponde <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>el valor de la Obligaciones convertibles Clase \u201cA\u201d y Clase \u201cC\u201d <span class=\"ff2_1\">(Notas 4.3, <span class=\"lsa\">10</span> <span class=\"ls11\">y </span>17<span class=\"ls3\">.a</span>).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "\u2022<span class=\"ff4\"> <span class=\"__1 _38\"> </span><span class=\"ff2_1\">El pr\u00e9stamo<span class=\"__1 _4\"></span> PPL2 se amortizar\u00e1 \u00edntegramente el 29 d<span class=\"__1 _3\"></span>e noviembre de 2027.<span class=\"ff3_1\"> </span></span></span>El tipo de inter\u00e9s aplicable ser\u00e1 Ibor (fijado<span class=\"__1 _4\"></span> por <span class=\"ls2\">la</span> C<span class=\"__1 _3\"></span>omisi\u00f3n Europea a 1 de enero de cada ejercicio) + M\u00e1rgen en los siguientes t\u00e9rminos: \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+2,5% hasta el primer a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n. </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+3,5% <span class=\"__1 _2d\"> </span>desde<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>segundo <span class=\"__1 _2d\"> </span>h<span class=\"__1 _4\"></span>asta <span class=\"__1 _2b\"> </span>el <span class=\"__1 _2b\"> </span>tercer <span class=\"__1 _2d\"> </span>a\u00f1o<span class=\"__1 _4\"></span> <span class=\"__1 _2d\"> </span>d<span class=\"__1 _4\"></span>esde <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>fecha <span class=\"__1 _2b\"> </span>del <span class=\"__1 _2b\"> </span>acuerdo <span class=\"__1 _2d\"> </span>de </span></span>refinanciaci\u00f3n. \u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+5% desde el cuarto hasta <span class=\"__1 _3\"></span>el quinto a\u00f1o desde la fecha del acuerdo de refinanciaci\u00f3n.<span class=\"__1 _4\"></span> </span></span>\u25aa<span class=\"ff4\"> <span class=\"__1 _f\"> </span><span class=\"ff2_1\">+7% <span class=\"__1 _28\"> </span>para <span class=\"__1 _28\"> </span>peri<span class=\"__1 _4\"></span>odos <span class=\"__1 _28\"> </span>superio<span class=\"__1 _4\"></span>res <span class=\"__1 _28\"> </span>al <span class=\"__1 _28\"> </span>qui<span class=\"__1 _4\"></span>nto <span class=\"__1 _28\"> </span>a\u00f1o <span class=\"__1 _27\"> </span>desde <span class=\"__1 _28\"> </span>la <span class=\"__1 _27\"> </span>fecha <span class=\"__1 _28\"> </span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _28\"> </span>acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _28\"> </span>de </span></span>refinanciaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Impuestos diferidos </span></span>El calendario de reversi\u00f3n de los activos y pasivos por impuesto diferido registrados es el siguiente:<span class=\"__1 _4\"></span> Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Activos por impuesto diferido: - <span class=\"__1 _16\"> </span>Activos por impuesto diferido a recuperar en m\u00e1s de 12 meses 6<span class=\"lsa\">85</span> 2.365 - <span class=\"__1 _16\"> </span>Activos por impuesto diferido a recuperar en 12 meses 4.428 5.364 5.<span class=\"ls0_1\">1</span>13<span class=\"ls0_1\"> </span>7.729<span class=\"ff2_1\"> </span>Pasivos por impuesto diferido: - <span class=\"__1 _16\"> </span>Pasivos por impuesto diferido a recuperar en m\u00e1s de 12 meses (7.398) (7.753) - <span class=\"__1 _16\"> </span>Pasivos por impuesto diferido a recuperar en 12 meses (58) (3.488) (7.456) (11.<span class=\"ls5\">241</span>) Neto (2.3<span class=\"ls5\">43</span>) (3.512) <div class=\"c_1 w2_1 h0_1 gs3df\"><div class=\"t_1 m0_1 x2_1 h7_1 y780 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El movimiento bruto en la cuenta de impuestos diferidos ha sido el siguiente: </div><div class=\"t_1 m0_1 x2_1 h7_1 y781 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wa7 h9_1 gs3e0\"><div class=\"t_1 m0_1 xf5 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w7c hae gs3e1\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7c hae gs3e2\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w7a h9_1 gs3e3\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo inicial </div></div><div class=\"c_1 w7c h9_1 gs3e4\"><div class=\"t_1 m0_1 x33 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.512) </div></div><div class=\"c_1 w7c h9_1 gs3e5\"><div class=\"t_1 m0_1 x33 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.699) </div></div><div class=\"c_1 w7a h9_1 gs3e6\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Cargo) / Abono en cuenta de p\u00e9rdidas y ganancias (Nota 26) </div></div><div class=\"c_1 w7c h9_1 gs3e7\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">990<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3e8\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.101 </div></div><div class=\"c_1 w7a hae gs3e9\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Regularizaci\u00f3n / Bajas </div></div><div class=\"c_1 w7c hae gs3ea\"><div class=\"t_1 m0_1 x23 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c hae gs3eb\"><div class=\"t_1 m0_1 x4b h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">67<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7a h9_1 gs3ec\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Cargo) / Abono en cuenta de reservas  </div></div><div class=\"c_1 w7c h9_1 gs3ed\"><div class=\"t_1 m0_1 x31 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">179<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7c h9_1 gs3ee\"><div class=\"t_1 m0_1 x66 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.981) </div></div><div class=\"c_1 w7a hae gs3ef\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo final </div></div><div class=\"c_1 w7c hae gs3f0\"><div class=\"t_1 m0_1 x33 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.3<span class=\"ls5\">43</span>) </div></div><div class=\"c_1 w7c hae gs3f1\"><div class=\"t_1 m0_1 x33 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.512) </div></div><div class=\"c_1 w2_1 h0_1 gs3df\"><div class=\"t_1 m0_1 x2_1 h7_1 yada ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yadb ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _3\"></span>movimientos <span class=\"__1 _3\"></span>habidos <span class=\"__1 _21\"></span>durante el <span class=\"__1 _21\"></span>ejercicio <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>act<span class=\"__1 _4\"></span>ivos <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>pasivos por <span class=\"__1 _21\"></span>impuesto <span class=\"__1 _3\"></span>diferido, <span class=\"__1 _3\"></span>han <span class=\"__1 _3\"></span>sido<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yadc ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">los siguientes: </div><div class=\"t_1 m0_1 x2_1 h7_1 yadd ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yade ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y697 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>Miles de euros Pasivos por impuesto diferido Plusval\u00edas y revalorizaci\u00f3n de activos Obligaciones clase \u201cC\u201d<span class=\"ff1_1\"> </span>Otros<span class=\"ff2_1\"> </span> Total A 1 de enero de 2023 2.335 6.991 4.010 13.336 Cargo / (Abono)<span class=\"__1 _3\"></span> a la cuent<span class=\"__1 _3\"></span>a de P\u00e9rdidas y Ganan<span class=\"__1 _3\"></span>cias (95) (3.436) (545) (4.076) Bajas - - - - Cargo / (Abono)<span class=\"__1 _3\"></span> a Patrim<span class=\"__1 _3\"></span>onio Neto 1.494 - 487 1.981 A 31 de diciembre de 2023 3.734 3.555 3.952 11.<span class=\"ls0_1\">241 </span>Cargo / (Abono)<span class=\"__1 _3\"></span> a la cuent<span class=\"__1 _3\"></span>a de P\u00e9rdidas y Ganan<span class=\"__1 _3\"></span>cias (51) (3.555) - (3.606) Bajas - - - - Cargo / (Abono)<span class=\"__1 _3\"></span> a Patrim<span class=\"__1 _3\"></span>onio Neto 601<span class=\"ls0_1\"> </span>- (780) (179) A 31 de diciembre de 2024 4.284 - 3.172 7.456 En <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>Otro<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>incluyen <span class=\"__1 _4\"></span>activos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>impuesto <span class=\"__1 _4\"></span>diferido <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span><span class=\"lsa\">5.113</span> mi<span class=\"__1 _4\"></span>les <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros (4.174 mil<span class=\"__1 _4\"></span>es de eu<span class=\"__1 _4\"></span>ros en 202<span class=\"__1 _4\"></span>3) que se <span class=\"__1 _4\"></span>corresponden principal<span class=\"__1 _4\"></span>mente con provisiones po<span class=\"__1 _4\"></span>r garant\u00edas, vacaciones, riesgos y gastos y resultados negativos en proyectos del Grupo fiscal en Espa\u00f1a. Asimismo, <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>pasivos <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>impuesto <span class=\"__1 _17\"> </span>diferido <span class=\"__1 _17\"> </span>incluyen <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>Ot<span class=\"__1 _4\"></span>ros <span class=\"__1 _17\"> </span>principalme<span class=\"__1 _3\"></span>nte<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>subvenciones <span class=\"__1 _1f\"></span>y ajustes por avance conjunto en proyectos. <div class=\"c_1 w11a hc gs3f3\"><div class=\"t_1 m0_1 xe0 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w118 h29 gs3f4\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos por impuesto diferido<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 wef h29 gs3f5\"><div class=\"t_1 m0_1 x9 h5_1 y13f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bases </div><div class=\"t_1 m0_1 x45 h5_1 y2b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">imponibles </div><div class=\"t_1 m0_1 xa h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">negativas  </div></div><div class=\"c_1 w11c h29 gs3f6\"><div class=\"t_1 m0_1 x6e h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros </div></div><div class=\"c_1 wef h29 gs3f7\"><div class=\"t_1 m0_1 x46 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w118 h9_1 gs3f8\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 1 de enero de 2023 </div></div><div class=\"c_1 wef h9_1 gs3f9\"><div class=\"t_1 m0_1 x34 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.991 </div></div><div class=\"c_1 w11c h9_1 gs3fa\"><div class=\"t_1 m0_1 x34 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.646 </div></div><div class=\"c_1 wef h9_1 gs3fb\"><div class=\"t_1 m0_1 x46 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.637 </div></div><div class=\"c_1 w118 he gs3fc\"><div class=\"t_1 m0_1 x5c h7_1 y31 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Cargo) / Abono a la cuenta de P\u00e9rdidas y </div><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ganancias </div></div><div class=\"c_1 wef he gs3fd\"><div class=\"t_1 m0_1 x104 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.436) </div></div><div class=\"c_1 w11c he gs3fe\"><div class=\"t_1 m0_1 x26 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">461<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wef he gs3ff\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.975) </div></div><div class=\"c_1 w118 h9_1 gs400\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 wef h9_1 gs401\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11c h9_1 gs402\"><div class=\"t_1 m0_1 x32 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">67<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wef h9_1 gs403\"><div class=\"t_1 m0_1 x32 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">67<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w118 hae gs404\"><div class=\"t_1 m0_1 x5c h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cargo / (Abono) a Patrimonio Neto </div></div><div class=\"c_1 wef hae gs405\"><div class=\"t_1 m0_1 x29 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11c hae gs406\"><div class=\"t_1 m0_1 x29 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wef hae gs407\"><div class=\"t_1 m0_1 x4b h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h9_1 gs408\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 de diciembre de 2023 </div></div><div class=\"c_1 wef h9_1 gs409\"><div class=\"t_1 m0_1 x65 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.555 </div></div><div class=\"c_1 w11c h9_1 gs40a\"><div class=\"t_1 m0_1 x65 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.174 </div></div><div class=\"c_1 wef h9_1 gs40b\"><div class=\"t_1 m0_1 x65 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.729 </div></div><div class=\"c_1 w118 he gs40c\"><div class=\"t_1 m0_1 x5c h7_1 y31 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Cargo) / Abono a la cuenta de P\u00e9rdidas y </div><div class=\"t_1 m0_1 x5c h5_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ganancias<span class=\"ff1_1\"> </span></div></div><div class=\"c_1 wef he gs40d\"><div class=\"t_1 m0_1 x104 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.555) </div></div><div class=\"c_1 w11c he gs40e\"><div class=\"t_1 m0_1 x26 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9<span class=\"lsa\">39</span> </div></div><div class=\"c_1 wef he gs40f\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.616) </div></div><div class=\"c_1 w118 h9_1 gs410\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 wef h9_1 gs411\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11c h9_1 gs412\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wef h9_1 gs413\"><div class=\"t_1 m0_1 x4b h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 hae gs414\"><div class=\"t_1 m0_1 x5c h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cargo / (Abono) a Patrimonio Neto </div></div><div class=\"c_1 wef hae gs415\"><div class=\"t_1 m0_1 x29 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11c hae gs416\"><div class=\"t_1 m0_1 x29 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wef hae gs417\"><div class=\"t_1 m0_1 x4b h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 hc gs418\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 de diciembre de 2024 </div></div><div class=\"c_1 wef hc gs419\"><div class=\"t_1 m0_1 x29 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11c hc gs41a\"><div class=\"t_1 m0_1 x65 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">5.<span class=\"ls0_1\">1</span>13<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wef hc gs41b\"><div class=\"t_1 m0_1 x65 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">5.<span class=\"ls0_1\">1</span>13<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2_1 h0_1 gs41d\"><div class=\"t_1 m0_1 x2_1 h7_1 y780 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 hb y7ab ff2_1 fs3_1 fc6 sc0_1 ls1a ws0_1\">c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Activos por impuesto diferido no registrados </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y7ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y7ad ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El Grupo <span class=\"__1 _3\"></span>tiene registrados <span class=\"__1 _3\"></span>impuestos diferidos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>activo hasta <span class=\"__1 _3\"></span>el l\u00edmite <span class=\"__1 _3\"></span>de los <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mpuestos d<span class=\"__1 _3\"></span>iferidos de<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y7ae ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">pasivo <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>considerar <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>cumplen <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>circunstancias <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>su <span class=\"__1 _1f\"></span>compensaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _7\"></span>al <span class=\"__1 _1f\"></span>corresponder <span class=\"__1 _7\"></span>al </div><div class=\"t_1 m0_1 x2_1 h7_1 y7af ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">mismo <span class=\"__1 _7\"></span>impuesto <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>fiscal <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>poder <span class=\"__1 _7\"></span>aplicarse <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>misma <span class=\"__1 _7\"></span>ventana <span class=\"__1 _7\"></span>temporal <span class=\"__1 _7\"></span>sin <span class=\"__1 _7\"></span>limitaci\u00f3n, <span class=\"__1 _1f\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y9f1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">acuerdo <span class=\"__1 _45\"> </span>con <span class=\"__1 _22\"> </span>la  normat<span class=\"__1 _4\"></span>iva  vigente. <span class=\"__1 _45\"> </span>El <span class=\"__1 _22\"> </span>Grupo<span class=\"__1 _4\"></span>  no <span class=\"__1 _45\"> </span>re<span class=\"__1 _4\"></span>gistra  l<span class=\"__1 _4\"></span>os  activos <span class=\"__1 _22\"> </span>por  impuestos <span class=\"__1 _45\"> </span>d<span class=\"__1 _4\"></span>iferidos </div><div class=\"t_1 m0_1 x2_1 h7_1 yaf2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">correspondientes a <span class=\"__1 _21\"></span>bases i<span class=\"__1 _3\"></span>mponibles negat<span class=\"__1 _3\"></span>ivas (a <span class=\"__1 _21\"></span>excepci\u00f3n del <span class=\"__1 _21\"></span>impo<span class=\"__1 _4\"></span>rte <span class=\"__1 _3\"></span>comentado <span class=\"__1 _3\"></span>anteriormente)<span class=\"__1 _3\"></span>, </div><div class=\"t_1 m0_1 x2_1 h7_1 y788 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">diferencias temporarias y otros cr\u00e9ditos fiscales remanentes.  </div><div class=\"t_1 m0_1 x2_1 h7_1 y820 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y821 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _1f\"></span>detalle <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>impuesto <span class=\"__1 _1f\"></span>diferido <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>registrados <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>iciembre <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>202<span class=\"__1 _7\"></span>4 <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>2023<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>del </div><div class=\"t_1 m0_1 x2_1 h7_1 y670 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo fiscal espa\u00f1ol es el siguiente: </div><div class=\"t_1 m0_1 x2_1 h7_1 y822 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wb2 h9_1 gs41e\"><div class=\"t_1 m0_1 x2a h2_1 y7b7 ff1_1 fs0_1 fc0_1 sc0_1 ls13 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 wb2 h9_1 gs41f\"><div class=\"t_1 m0_1 x2a h2_1 y7b7 ff1_1 fs0_1 fc0_1 sc0_1 ls13 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w11e hc gs420\"><div class=\"t_1 m0_1 x46 h2_1 y53 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Base </div></div><div class=\"c_1 w11f hc gs421\"><div class=\"t_1 m0_1 xc2 h2_1 y53 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuota </div></div><div class=\"c_1 w120 hc gs422\"><div class=\"t_1 m0_1 x46 h2_1 y53 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Base </div></div><div class=\"c_1 w21 hc gs423\"><div class=\"t_1 m0_1 x63 h2_1 y53 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuota </div></div><div class=\"c_1 w11d h9_1 gs424\"><div class=\"t_1 m0_1 x45 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bases Imponibles Negativas </div></div><div class=\"c_1 w11e h9_1 gs425\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">182.294 </div></div><div class=\"c_1 w11f h9_1 gs426\"><div class=\"t_1 m0_1 x66 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.574 </div></div><div class=\"c_1 w120 h9_1 gs427\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">152.093 </div></div><div class=\"c_1 w21 h9_1 gs428\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">38.023 </div></div><div class=\"c_1 w11d h9_1 gs429\"><div class=\"t_1 m0_1 x45 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deducciones </div></div><div class=\"c_1 w11e h9_1 gs42a\"><div class=\"t_1 m0_1 x2d h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11f h9_1 gs42b\"><div class=\"t_1 m0_1 x11 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">5.222<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w120 h9_1 gs42c\"><div class=\"t_1 m0_1 x2d h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 h9_1 gs42d\"><div class=\"t_1 m0_1 x11 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.232 </div></div><div class=\"c_1 w11d h9_1 gs42e\"><div class=\"t_1 m0_1 x45 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas de EPs extranjeros<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 w11e h9_1 gs42f\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">114.468 </div></div><div class=\"c_1 w11f h9_1 gs430\"><div class=\"t_1 m0_1 x66 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">28.617 </div></div><div class=\"c_1 w120 h9_1 gs431\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">102.028 </div></div><div class=\"c_1 w21 h9_1 gs432\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.507 </div></div><div class=\"c_1 w11d h9_1 gs433\"><div class=\"t_1 m0_1 x45 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas de filiales<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 w11e h9_1 gs434\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">550.793 </div></div><div class=\"c_1 w11f h9_1 gs435\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">137.698 </div></div><div class=\"c_1 w120 h9_1 gs436\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">462.501 </div></div><div class=\"c_1 w21 h9_1 gs437\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">115.625 </div></div><div class=\"c_1 w11d h9_1 gs438\"><div class=\"t_1 m0_1 x45 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 w11e h9_1 gs439\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">66.282 </div></div><div class=\"c_1 w11f h9_1 gs43a\"><div class=\"t_1 m0_1 x66 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.570 </div></div><div class=\"c_1 w120 h9_1 gs43b\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">66.282 </div></div><div class=\"c_1 w21 h9_1 gs43c\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.570 </div></div><div class=\"c_1 w11e h9_1 gs43d\"><div class=\"t_1 m0_1 x46 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">913.837 </div></div><div class=\"c_1 w11f h9_1 gs43e\"><div class=\"t_1 m0_1 x8 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">233.681 </div></div><div class=\"c_1 w120 h9_1 gs43f\"><div class=\"t_1 m0_1 x46 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">782.904<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 w21 h9_1 gs440\"><div class=\"t_1 m0_1 x8 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">200.957<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 w2_1 h0_1 gs41d\"><div class=\"t_1 m0_1 x2_1 h7_1 yaf7 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yaf8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _1f\"></span>Espa\u00f1a <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>existe <span class=\"__1 _1f\"></span>l\u00edmite <span class=\"__1 _1f\"></span>temporal <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>bases <span class=\"__1 _1f\"></span>imponibles <span class=\"__1 _1f\"></span>negativas <span class=\"__1 _1f\"></span>ni <span class=\"__1 _1f\"></span>para </div><div class=\"t_1 m0_1 x2_1 h7_1 y309 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">deducir <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>diferen<span class=\"__1 _4\"></span>cias <span class=\"__1 _7\"></span>temporari<span class=\"__1 _4\"></span>as. <span class=\"__1 _1f\"></span>En <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>las <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span>ducciones, <span class=\"__1 _7\"></span>princi<span class=\"__1 _4\"></span>palmente <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>I+D+i <span class=\"__1 _7\"></span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 yaf9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">plazo de <span class=\"__1 _4\"></span>aplicaci\u00f3n de estas es de<span class=\"__1 _4\"></span> 18 a\u00f1os. La <span class=\"__1 _4\"></span>Direcci\u00f3n no considera que se <span class=\"__1 _4\"></span>cumplan los requisitos </div><div class=\"t_1 m0_1 x2_1 h7_1 yafa ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">para su activaci\u00f3n al cierre del ejercicio por la situaci\u00f3n que se encuentra atravesando el <span class=\"__1 _4\"></span>Grupo.</div><div class=\"t_1 m0_1 x2_1 h7_1 y33d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yafb ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _7\"></span>det<span class=\"__1 _4\"></span>alle <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>bases <span class=\"__1 _7\"></span>imponibles <span class=\"__1 _7\"></span>negativas <span class=\"__1 _1f\"></span>acumuladas <span class=\"__1 _7\"></span>procedentes <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>filiales <span class=\"__1 _7\"></span>extranjeras <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _7\"></span>las </div><div class=\"t_1 m0_1 x2_1 h7_1 y66 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">que no se han reconocido activos fiscales corresponde, fundamentalmente, a las siguientes: </div><div class=\"t_1 m0_1 x2_1 h7_1 yafc ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yafd ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w121 h9_1 gs441\"><div class=\"t_1 m0_1 x29 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 wb2 h9_1 gs442\"><div class=\"t_1 m0_1 x29 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w45 ha_1 gs443\"><div class=\"t_1 m0_1 x8 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Base </div></div><div class=\"c_1 w20 ha_1 gs444\"><div class=\"t_1 m0_1 x6e h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuota </div></div><div class=\"c_1 w122 ha_1 gs445\"><div class=\"t_1 m0_1 x8 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Base </div></div><div class=\"c_1 w45 ha_1 gs446\"><div class=\"t_1 m0_1 x6e h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuota </div></div><div class=\"c_1 w11d h9_1 gs447\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Per\u00fa </div></div><div class=\"c_1 w45 h9_1 gs448\"><div class=\"t_1 m0_1 xc h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">621<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w20 h9_1 gs449\"><div class=\"t_1 m0_1 xc h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">183<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w122 h9_1 gs44a\"><div class=\"t_1 m0_1 xc h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">621<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w45 h9_1 gs44b\"><div class=\"t_1 m0_1 xc h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">183<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11d h9_1 gs44c\"><div class=\"t_1 m0_1 x45 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Brasil </div></div><div class=\"c_1 w45 h9_1 gs44d\"><div class=\"t_1 m0_1 x11 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.996 </div></div><div class=\"c_1 w20 h9_1 gs44e\"><div class=\"t_1 m0_1 x11 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.699 </div></div><div class=\"c_1 w122 h9_1 gs44f\"><div class=\"t_1 m0_1 x11 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.996 </div></div><div class=\"c_1 w45 h9_1 gs450\"><div class=\"t_1 m0_1 x11 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.699 </div></div><div class=\"c_1 w11d h9_1 gs451\"><div class=\"t_1 m0_1 x45 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Argentina </div></div><div class=\"c_1 w45 h9_1 gs452\"><div class=\"t_1 m0_1 x2d h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w20 h9_1 gs453\"><div class=\"t_1 m0_1 x2b h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w122 h9_1 gs454\"><div class=\"t_1 m0_1 x2d h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w45 h9_1 gs455\"><div class=\"t_1 m0_1 x2d h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11d ha_1 gs456\"><div class=\"t_1 m0_1 x45 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Chile </div></div><div class=\"c_1 w45 ha_1 gs457\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">22.923 </div></div><div class=\"c_1 w20 ha_1 gs458\"><div class=\"t_1 m0_1 x11 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">6.192<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w122 ha_1 gs459\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.850 </div></div><div class=\"c_1 w45 ha_1 gs45a\"><div class=\"t_1 m0_1 x11 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.979 </div></div><div class=\"c_1 w45 h9_1 gs45b\"><div class=\"t_1 m0_1 x34 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">28<span class=\"ls0_1\">.540 </span></div></div><div class=\"c_1 w20 h9_1 gs45c\"><div class=\"t_1 m0_1 x4a h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.074 </div></div><div class=\"c_1 w122 h9_1 gs45d\"><div class=\"t_1 m0_1 x34 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31.467 </div></div><div class=\"c_1 w45 h9_1 gs45e\"><div class=\"t_1 m0_1 x28 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.861 </div></div><div class=\"c_1 w2_1 h0_1 gs41d\"><div class=\"t_1 m0_1 x2_1 h7_1 yb01 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb02 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _1f\"></span>bases <span class=\"__1 _1f\"></span>imponibles <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>Per\u00fa <span class=\"__1 _1f\"></span>podr\u00e1n <span class=\"__1 _1f\"></span>aplicarse <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>l\u00edmite <span class=\"__1 _1f\"></span>temporal <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>4 <span class=\"__1 _1f\"></span>a\u00f1os <span class=\"__1 _1f\"></span>respectivamente </div><div class=\"t_1 m0_1 x2_1 h7_1 y7a0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">desde su <span class=\"__1 _4\"></span>generaci\u00f3n. Las bases imponibles <span class=\"__1 _4\"></span>procedentes de Brasil y Chi<span class=\"__1 _4\"></span>le podr\u00e1n apli<span class=\"__1 _4\"></span>carse sin l\u00edmite </div><div class=\"t_1 m0_1 x2_1 h7_1 y6ba ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">temporal <span class=\"__1 _7\"></span>alguno. <span class=\"__1 _7\"></span>La <span class=\"__1 _7\"></span>direcci\u00f3n <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>considera <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>activaci\u00f3n <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>cierre <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>poder <span class=\"__1 _7\"></span>estimar<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb03 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">con fiabilidad la fecha de su recuperaci\u00f3n. </div><div class=\"t_1 m0_1 x2_1 h7_1 yb04 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb05 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb06 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb07 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb08 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb09 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb0a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb0b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y260 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb0c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>Duro <span class=\"__1 _1a\"> </span>Felguera, <span class=\"__1 _20\"> </span>S.A. <span class=\"__1 _20\"> </span>y <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>sociedades <span class=\"__1 _1a\"> </span>dependientes <span class=\"__1 _20\"> </span>nacional<span class=\"__1 _4\"></span>es <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>las <span class=\"__1 _20\"> </span>que <span class=\"__1 _1a\"> </span>participa, <span class=\"__1 _1a\"> </span>directa <span class=\"__1 _1a\"> </span>e indirectamente, <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>7<span class=\"__1 _4\"></span>5% <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>ca<span class=\"__1 _3\"></span>pital <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>tributan <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Impuesto <span class=\"__1 _4\"></span>sobre <span class=\"__1 _7\"></span>Sociedades seg\u00fan el R\u00e9gimen de Consolidaci\u00f3n Fiscal.  Bajo <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>R\u00e9gime<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>Especial <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>Tributaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Consolidaci\u00f3n <span class=\"__1 _21\"></span>Fiscal el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _21\"></span>Fi<span class=\"__1 _4\"></span>scal <span class=\"__1 _21\"></span>se considera <span class=\"__1 _21\"></span>un \u00fa<span class=\"__1 _3\"></span>nico contribuyente, <span class=\"__1 _4\"></span>calcul\u00e1ndose la <span class=\"__1 _4\"></span>base i<span class=\"__1 _4\"></span>mponible del <span class=\"__1 _7\"></span>Grupo como <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>agregado de <span class=\"__1 _4\"></span>las bases <span class=\"__1 _4\"></span>imponibles individuales de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _21\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _3\"></span>lo <span class=\"__1 _3\"></span>integran, <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>correcciones y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>ajustes <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>espec\u00edficamente <span class=\"__1 _3\"></span>se establecen en la normativa del Impuesto sobre Sociedades. Sin embargo, cada una de las sociedades que forma el conjunto cons<span class=\"__1 _3\"></span>olidable debe calcular la deuda tributaria <span class=\"__1 _20\"> </span>que <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>corresponder\u00eda <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _20\"> </span>hip\u00f3te<span class=\"__1 _4\"></span>sis <span class=\"__1 _23\"> </span>de <span class=\"__1 _1a\"> </span>declaraci\u00f3n <span class=\"__1 _20\"> </span>i<span class=\"__1 _4\"></span>ndependiente <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>contabilizar <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>l Impuesto <span class=\"__1 _21\"></span>sobre <span class=\"__1 _29\"></span>Sociedades <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>agar <span class=\"__1 _29\"></span>o <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>cobrar <span class=\"__1 _21\"></span>(cr\u00e9dito <span class=\"__1 _29\"></span>fi<span class=\"__1 _4\"></span>scal) <span class=\"__1 _21\"></span>seg\u00fan <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>aportaci\u00f3n <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>base <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mponible del Grupo sea, respectivamente, beneficio o p\u00e9rdida. La <span class=\"__1 _1f\"></span>Disposi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _1f\"></span>Adicional <span class=\"__1 _1f\"></span>decimonovena <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>LIS, <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>limita<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>temporalmente <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>inte<span class=\"__1 _4\"></span>graci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las bases <span class=\"__1 _1f\"></span>negati<span class=\"__1 _4\"></span>vas <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>r\u00e9gimen <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>consolidaci\u00f3n <span class=\"__1 _1f\"></span>fiscal<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>ejercicios <span class=\"__1 _1f\"></span>2<span class=\"__1 _4\"></span>023, <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>20<span class=\"__1 _4\"></span>25. <span class=\"__1 _1f\"></span>De acuerdo con esta medida, la <span class=\"__1 _3\"></span>base imponible del <span class=\"__1 _4\"></span>Grupo fiscal se determina agre<span class=\"__1 _3\"></span>gando la totalidad de las <span class=\"__1 _4\"></span>bases <span class=\"__1 _7\"></span>imponibles <span class=\"__1 _4\"></span>positivas <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>50 <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>ciento <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>bases <span class=\"__1 _4\"></span>impo<span class=\"__1 _4\"></span>nibles <span class=\"__1 _4\"></span>negativas <span class=\"__1 _4\"></span>ind<span class=\"__1 _4\"></span>ividuales <span class=\"__1 _4\"></span>de todas las entidades que conforman el Grupo fiscal. El <span class=\"__1 _4\"></span>segundo <span class=\"__1 _4\"></span>apartado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la e<span class=\"__1 _4\"></span>sta <span class=\"__1 _4\"></span>Disposici\u00f3n <span class=\"__1 _4\"></span>Adi<span class=\"__1 _4\"></span>cional aclara <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las b<span class=\"__1 _4\"></span>ases <span class=\"__1 _4\"></span>imponibles negativas <span class=\"__1 _17\"> </span>individuales <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>incluidas <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>aplicaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>esta <span class=\"__1 _17\"> </span>medida, <span class=\"__1 _17\"> </span>esto <span class=\"__1 _17\"> </span>es, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>50% <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>bases imponibles n<span class=\"__1 _4\"></span>egativas no integ<span class=\"__1 _4\"></span>radas, se integrar\u00e1 en<span class=\"__1 _4\"></span> las bases<span class=\"__1 _4\"></span> impo<span class=\"__1 _4\"></span>nibles futu<span class=\"__1 _4\"></span>ras por partes igu<span class=\"__1 _4\"></span>ales en cada uno de los diez primeros per\u00edodos impositivos siguientes. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1\">Conciliaci\u00f3n </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Impuesto corriente (<span class=\"lsa\">50</span>) (636) Impuestos extranjeros (1.806) (645) Regularizaciones de ejercicios anteriores impuesto corriente 704<span class=\"ls0_1\"> </span>- Impuesto diferido ejercicio actual (Nota <span class=\"lsa\">19</span>) 1.002<span class=\"ls0_1\"> </span>1.105 Otros  - - (<span class=\"ls5\">150</span>) (176) La conciliaci\u00f3n entre el gasto por impuesto y el resultado contable es la siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Resultado consolidado antes de impuestos (98.162) (72.010) Impuesto 25%  24.541 18.00<span class=\"ls0_1\">2 </span>Ajustes y eliminaciones intergrupo/sucursales (3.227) (1.476) Otras diferencias permanentes (10.060) 6.679 Regularizaci\u00f3n de ejercicios anteriores 704<span class=\"ls0_1\"> </span>- Impuestos extranjeros (1.806) (645) Aplicaci\u00f3n de bases imponibles negativas -  (1.245) Bases imponibles negativas no activadas Grupo fiscal (3.504) - Bases imponibles negativas no activadas fuera Grupo fiscal (6.316) (8.929) Otros (482) (<span class=\"lsa\">12.56</span>2) Gasto fiscal (150) (176) (*) Cifras reex<span class=\"__1 _3\"></span>presadas En 2024, el tipo impositivo efectivo ha sido del <span class=\"__1 _4\"></span><span class=\"lsa\">0,<span class=\"ls2a\">15</span></span>% (0,24% en 2023<span class=\"ls31\">)<span class=\"__1 _4c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "En <span class=\"__1 _1f\"></span>Espa\u00f1a <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>existe <span class=\"__1 _1f\"></span>l\u00edmite <span class=\"__1 _1f\"></span>temporal <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>apl<span class=\"__1 _4\"></span>icaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>bases <span class=\"__1 _1f\"></span>imponibles <span class=\"__1 _1f\"></span>negativas <span class=\"__1 _1f\"></span>ni <span class=\"__1 _1f\"></span>para deducir <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>diferen<span class=\"__1 _4\"></span>cias <span class=\"__1 _7\"></span>temporari<span class=\"__1 _4\"></span>as. <span class=\"__1 _1f\"></span>En <span class=\"__1 _7\"></span>relaci\u00f3n <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>las <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span>ducciones, <span class=\"__1 _7\"></span>princi<span class=\"__1 _4\"></span>palmente <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>I+D+i <span class=\"__1 _7\"></span>el plazo de <span class=\"__1 _4\"></span>aplicaci\u00f3n de estas es de<span class=\"__1 _4\"></span> 18 a\u00f1os. La <span class=\"__1 _4\"></span>Direcci\u00f3n no considera que se <span class=\"__1 _4\"></span>cumplan los requisitos para su activaci\u00f3n al cierre del ejercicio por la situaci\u00f3n que se encuentra atravesando el <span class=\"__1 _4\"></span>Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "<div class=\"c_1 w2_1 h0_1 gs460\"><div class=\"t_1 m0_1 x2_1 h37 y780 ff1_1 fs0_1 fc0_1 sc0_1 ls13 ws0_1\">20.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Prov<span class=\"__1 _4\"></span>isiones para otros p<span class=\"__1 _3\"></span>asivos y gastos </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y7ab ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y7d8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _1f\"></span>desglose <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>este <span class=\"__1 _1f\"></span>ep\u00edgrafe <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>Estado <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>situaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _7\"></span>finan<span class=\"__1 _4\"></span>ciera <span class=\"__1 _1f\"></span>consolidado <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>31 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>diciembre <span class=\"__1 _1f\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 yab8 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">202<span class=\"ls0_1\">4 <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>2<span class=\"__1 _4\"></span>023 <span class=\"__1 _21\"></span>es <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>siguiente, <span class=\"__1 _3\"></span>independientemente <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>su <span class=\"__1 _3\"></span>clasificaci\u00f3n <span class=\"__1 _3\"></span>como <span class=\"__1 _21\"></span>corrientes <span class=\"__1 _3\"></span>o <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>corri<span class=\"__1 _4\"></span>entes: </span></div><div class=\"t_1 m0_1 x2_1 h7_1 y10c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w126 h9_1 gs461\"><div class=\"t_1 m0_1 x70 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w127 h9_1 gs462\"><div class=\"t_1 m0_1 x12 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w129 h9_1 gs463\"><div class=\"t_1 m0_1 x6e h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 (*) </span></div></div><div class=\"c_1 w124 h9_1 gs464\"><div class=\"t_1 m0_1 x1_1 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fondos para pensiones y obligaciones similares </div></div><div class=\"c_1 w127 h9_1 gs465\"><div class=\"t_1 m0_1 x11 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.258 </div></div><div class=\"c_1 w129 h9_1 gs466\"><div class=\"t_1 m0_1 x31 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.312 </div></div><div class=\"c_1 w124 h9_1 gs467\"><div class=\"t_1 m0_1 x1_1 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros fondos para pensiones </div></div><div class=\"c_1 w127 h9_1 gs468\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.258 </div></div><div class=\"c_1 w129 h9_1 gs469\"><div class=\"t_1 m0_1 x2a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.312 </div></div><div class=\"c_1 w124 ha_1 gs46a\"><div class=\"t_1 m0_1 x1_1 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Provisiones para riesgos y compromisos contingent<span class=\"__1 _3\"></span>es<span class=\"__1 _4\"></span> </div></div><div class=\"c_1 w127 ha_1 gs46b\"><div class=\"t_1 m0_1 x104 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">162.611 </div></div><div class=\"c_1 w129 ha_1 gs46c\"><div class=\"t_1 m0_1 x11 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">114.439 </div></div><div class=\"c_1 w124 h9_1 gs46d\"><div class=\"t_1 m0_1 x1_1 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Provisiones para riesgos contingentes </div></div><div class=\"c_1 w127 h9_1 gs46e\"><div class=\"t_1 m0_1 x33 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">162.611 </div></div><div class=\"c_1 w129 h9_1 gs46f\"><div class=\"t_1 m0_1 x26 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">114.439 </div></div><div class=\"c_1 w127 hc gs470\"><div class=\"t_1 m0_1 x104 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">163.869 </div></div><div class=\"c_1 w129 hc gs471\"><div class=\"t_1 m0_1 x11 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">115.751 </div></div><div class=\"c_1 w2_1 h0_1 gs460\"><div class=\"t_1 m0_1 x2_1 h3_1 y7de ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) Cifras reex<span class=\"__1 _3\"></span>presadas </div><div class=\"t_1 m0_1 x2_1 h7_1 yb15 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y1c9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los movimientos experimentados durante el ejercicio en el ep\u00edgrafe de Provisiones se muestran a </div><div class=\"t_1 m0_1 x2_1 h7_1 yb16 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">continuaci\u00f3n: </div><div class=\"t_1 m0_1 x2_1 h7_1 y651 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 w12c h9_1 gs472\"><div class=\"t_1 m0_1 x124 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w12d h30 gs473\"><div class=\"t_1 m0_1 x47 h14 y164 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pensiones <span class=\"__1 _3\"></span>y </div><div class=\"t_1 m0_1 x45 h14 yee ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">obligaciones </div><div class=\"t_1 m0_1 xc2 h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">similares </div></div><div class=\"c_1 w12e h30 gs474\"><div class=\"t_1 m0_1 x5c h14 y163 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Provisi\u00f3n por </div><div class=\"t_1 m0_1 x1a h14 y164 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejecuci\u00f3n d<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x5c h14 yee ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">obras y otr<span class=\"__1 _3\"></span>as </div><div class=\"t_1 m0_1 x45 h14 y9d ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">operaciones </div><div class=\"t_1 m0_1 x6f h14 y77 ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">de tr\u00e1fico </div></div><div class=\"c_1 w130 h30 gs475\"><div class=\"t_1 m0_1 x6e h14 yb1a ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras </div><div class=\"t_1 m0_1 x47 h14 yb1b ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">provisiones </div></div><div class=\"c_1 w131 h30 gs476\"><div class=\"t_1 m0_1 x9 h14 yee ff1_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w12a h9_1 gs477\"><div class=\"t_1 m0_1 x1_1 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 1 de enero de 2024 (*) </div></div><div class=\"c_1 w12d h9_1 gs478\"><div class=\"t_1 m0_1 x34 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.312 </div></div><div class=\"c_1 w12e h9_1 gs479\"><div class=\"t_1 m0_1 xd h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">110.476 </div></div><div class=\"c_1 w130 h9_1 gs47a\"><div class=\"t_1 m0_1 xf h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.963 </div></div><div class=\"c_1 w131 h9_1 gs47b\"><div class=\"t_1 m0_1 x5 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">115.751 </div></div><div class=\"c_1 w12a h9_1 gs47c\"><div class=\"t_1 m0_1 x1_1 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dotaci\u00f3n con cargo a resultados: </div></div><div class=\"c_1 w12a ha_1 gs47d\"><div class=\"t_1 m0_1 x1_1 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls11 ws0_1\">  <span class=\"ls0_1\">Dotaciones a provisiones </span></div></div><div class=\"c_1 w12d ha_1 gs47e\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">414<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w12e ha_1 gs47f\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.364 </div></div><div class=\"c_1 w130 ha_1 gs480\"><div class=\"t_1 m0_1 x33 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.219 </div></div><div class=\"c_1 w131 ha_1 gs481\"><div class=\"t_1 m0_1 x6e h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.997 </div></div><div class=\"c_1 w12a h9_1 gs482\"><div class=\"t_1 m0_1 x1_1 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reversi\u00f3n con abono a resultados: </div></div><div class=\"c_1 w12a hc gs483\"><div class=\"t_1 m0_1 x1_1 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls11 ws0_1\">  <span class=\"ls0_1\">Reversi\u00f3n a provisiones </span></div></div><div class=\"c_1 w12d hc gs484\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(<span class=\"lsa\">220</span>) </div></div><div class=\"c_1 w12e hc gs485\"><div class=\"t_1 m0_1 x63 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.821) </div></div><div class=\"c_1 w130 hc gs486\"><div class=\"t_1 m0_1 x6e h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.560) </div></div><div class=\"c_1 w131 hc gs487\"><div class=\"t_1 m0_1 x25 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(18.601) </div></div><div class=\"c_1 w12a h9_1 gs488\"><div class=\"t_1 m0_1 x1_1 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pagos o aplicaciones: </div></div><div class=\"c_1 w12a h9_1 gs489\"><div class=\"t_1 m0_1 x1_1 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls11 ws0_1\">  <span class=\"ls0_1\">Pagos de pensiones </span></div></div><div class=\"c_1 w12d h9_1 gs48a\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(<span class=\"lsa\">222</span>) </div></div><div class=\"c_1 w12e h9_1 gs48b\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w130 h9_1 gs48c\"><div class=\"t_1 m0_1 x5a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w131 h9_1 gs48d\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(<span class=\"lsa\">222</span>) </div></div><div class=\"c_1 w12a h9_1 gs48e\"><div class=\"t_1 m0_1 x1_1 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls11 ws0_1\">  <span class=\"ls0_1\">Otros pagos </span></div></div><div class=\"c_1 w12d h9_1 gs48f\"><div class=\"t_1 m0_1 x2a h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w12e h9_1 gs490\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(153) </div></div><div class=\"c_1 w130 h9_1 gs491\"><div class=\"t_1 m0_1 x6e h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.041) </div></div><div class=\"c_1 w131 h9_1 gs492\"><div class=\"t_1 m0_1 xd h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.194) </div></div><div class=\"c_1 w12a h9_1 gs493\"><div class=\"t_1 m0_1 x1_1 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros movimientos </div></div><div class=\"c_1 w12d h9_1 gs494\"><div class=\"t_1 m0_1 x11 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(26) </div></div><div class=\"c_1 w12e h9_1 gs495\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">49.162 </div></div><div class=\"c_1 w130 h9_1 gs496\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2 </div></div><div class=\"c_1 w131 h9_1 gs497\"><div class=\"t_1 m0_1 x6e h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">49.138 </div></div><div class=\"c_1 w12a h9_1 gs498\"><div class=\"t_1 m0_1 x1_1 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 de diciembre de 2024 </div></div><div class=\"c_1 w12d h9_1 gs499\"><div class=\"t_1 m0_1 x34 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.258 </div></div><div class=\"c_1 w12e h9_1 gs49a\"><div class=\"t_1 m0_1 xd h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">160.028 </div></div><div class=\"c_1 w130 h9_1 gs49b\"><div class=\"t_1 m0_1 xf h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.583 </div></div><div class=\"c_1 w131 h9_1 gs49c\"><div class=\"t_1 m0_1 x5 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">163.869 </div></div><div class=\"c_1 w2_1 h0_1 gs460\"><div class=\"t_1 m0_1 x2_1 h3_1 yb23 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) Cifras reex<span class=\"__1 _3\"></span>presadas </div><div class=\"t_1 m0_1 x2_1 h7_1 yaff ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y9a1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los  movimientos <span class=\"__1 _20\"> </span>recogidos  durante <span class=\"__1 _1a\"> </span>el  ejercicio <span class=\"__1 _20\"> </span>202<span class=\"__1 _4\"></span>4  se  c<span class=\"__1 _3\"></span>orresponden <span class=\"__1 _1a\"> </span>principalmente  con <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os </div><div class=\"t_1 m0_1 x2_1 h7_1 y77b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">registrados en Provisi\u00f3n por ejecuci\u00f3n de obras y otras <span class=\"__1 _3\"></span>operaciones de tr\u00e1fico, seg\u00fan lo siguiente:<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb24 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb25 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Provisi\u00f3n por ejecuci\u00f3n de obras y otras operaciones de tr\u00e1fico </div><div class=\"t_1 m0_1 x2_1 h7_1 y5d8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h3d y9e7 ff4 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _51\"> </span><span class=\"ff2_1 fs3_1\">Dot<span class=\"__1 _4\"></span>aciones <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>provisiones, <span class=\"__1 _20\"> </span>siendo <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>m\u00e1s <span class=\"__1 _20\"> </span>relevan<span class=\"__1 _4\"></span>tes <span class=\"__1 _20\"> </span>la <span class=\"__1 _1a\"> </span>dotaci\u00f3n <span class=\"__1 _1a\"> </span>por <span class=\"__1 _20\"> </span>ri<span class=\"__1 _4\"></span>esgos <span class=\"__1 _20\"> </span>del <span class=\"__1 _1a\"> </span>proyecto </span></div><div class=\"t_1 m0_1 x75 h7_1 y626 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aconcagua <span class=\"__1 _17\"> </span>(Chile) <span class=\"__1 _17\"> </span>tras <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"></span>resultado <span class=\"__1 _17\"> </span>del <span class=\"__1 _1f\"></span>Lau<span class=\"__1 _4\"></span>do <span class=\"__1 _1f\"></span>di<span class=\"__1 _4\"></span>ctado <span class=\"__1 _17\"></span>sobre <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>arbit<span class=\"__1 _4\"></span>raje <span class=\"__1 _1f\"></span>interpuesto <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>Duro </div><div class=\"t_1 m0_1 x75 h7_1 yb03 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Felguera cont<span class=\"__1 _4\"></span>ra ENAP, por i<span class=\"__1 _4\"></span>mporte de <span class=\"__1 _4\"></span>7,2 <span class=\"__1 _4\"></span>millones euros. <span class=\"__1 _4\"></span>Dotaci\u00f3n <span class=\"__1 _4\"></span>de provisi\u00f3n por <span class=\"__1 _4\"></span>terminaci\u00f3n </div><div class=\"t_1 m0_1 x75 h7_1 yb26 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">del <span class=\"__1 _4\"></span>proyecto un <span class=\"__1 _4\"></span>proyecto <span class=\"__1 _4\"></span>en Sin<span class=\"__1 _4\"></span>es (Portugal) <span class=\"__1 _4\"></span>por i<span class=\"__1 _4\"></span>mporte de <span class=\"__1 _4\"></span>6 mi<span class=\"__1 _4\"></span>llones de <span class=\"__1 _4\"></span>eu<span class=\"__1 _4\"></span>ros. <span class=\"__1 _4\"></span>Dotaciones <span class=\"__1 _4\"></span>de </div><div class=\"t_1 m0_1 x75 h7_1 yb27 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">provisiones <span class=\"__1 _4\"></span>por garant\u00edas en<span class=\"__1 _4\"></span> varios proyect<span class=\"__1 _4\"></span>os en ejecuci\u00f3n<span class=\"__1 _4\"></span> por <span class=\"__1 _4\"></span>importe de <span class=\"__1 _4\"></span>1<span class=\"ls18\">,4</span> mi<span class=\"__1 _4\"></span>llon<span class=\"lsa\">es</span> de euro<span class=\"__1 _4\"></span>s </div><div class=\"t_1 m0_1 x75 h7_1 y98f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _4\"></span>do<span class=\"__1 _4\"></span>tacion<span class=\"lsa\">es</span> <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>provisiones <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>ontratos <span class=\"__1 _7\"></span>onerosos <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2,7 <span class=\"__1 _7\"></span>millones <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e </div><div class=\"t_1 m0_1 x75 h7_1 yae5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros. </div><div class=\"t_1 m0_1 x75 h7_1 yb28 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h3d y7fa ff4 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _51\"> </span><span class=\"ff2_1 fs3_1\">Reversio<span class=\"__1 _4\"></span>n<span class=\"lsa\">es</span> <span class=\"__1 _21\"></span><span class=\"ls19\">de <span class=\"ls0_1\">provision<span class=\"lsa\">es</span> <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>garant\u00eda y <span class=\"__1 _21\"></span>ri<span class=\"__1 _4\"></span>esgos <span class=\"lsa\">en</span> <span class=\"__1 _21\"></span>pro<span class=\"__1 _4\"></span>yecto Djelfa <span class=\"__1 _21\"></span>por importe <span class=\"__1 _3\"></span>de 12<span class=\"ls18\">,7</span> <span class=\"__1 _3\"></span>millones </span></span></span></div><div class=\"t_1 m0_1 x75 h7_1 yb29 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de e<span class=\"__1 _4\"></span>uros, reversi\u00f3n <span class=\"__1 _4\"></span>de provisi\u00f3<span class=\"__1 _4\"></span>n de <span class=\"__1 _4\"></span>terminaci\u00f3n en <span class=\"__1 _4\"></span>proyecto Bellara <span class=\"__1 _4\"></span>por imp<span class=\"__1 _4\"></span>orte de <span class=\"__1 _4\"></span>1,3 millones </div><div class=\"t_1 m0_1 x75 h7_1 yb2a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _7\"></span>euros <span class=\"__1 _7\"></span>tras <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>entrega <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>repuestos <span class=\"__1 _7\"></span>estipulados <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>contrato, <span class=\"__1 _1f\"></span>reversi<span class=\"ls40\">\u00f3n</span> <span class=\"__1 _7\"></span><span class=\"ls19\">de <span class=\"__1 _7\"></span></span>pro<span class=\"__1 _4\"></span>visi<span class=\"ls40\">\u00f3n</span> <span class=\"__1 _7\"></span>en </div><div class=\"t_1 m0_1 x75 h7_1 ya10 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">proyecto Jebel Ali por acuerdos de pago con<span class=\"__1 _4\"></span> proveedores por importe de 1,1 mil<span class=\"__1 _4\"></span>lones de euros y </div><div class=\"t_1 m0_1 x75 h7_1 ya11 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">reversi\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>provisi\u00f3n <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>p\u00e9r<span class=\"__1 _4\"></span>didas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>obras <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>proyecto <span class=\"__1 _7\"></span>Tata <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>0<span class=\"__1 _4\"></span>,8 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>de </div><div class=\"t_1 m0_1 x75 h7_1 yb2b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros<span class=\"ls18\">. </span> </div></div>- <span class=\"__1 _51\"> </span><span class=\"ff2_1 fs3_1\">Otros pagos recoge <span class=\"__1 _3\"></span>fundamentalmente, los <span class=\"__1 _3\"></span>pagos re<span class=\"__1 _3\"></span>alizados por la <span class=\"__1 _3\"></span>empresa por <span class=\"__1 _3\"></span>obligaciones con </span>el personal y por el cierre de procedimientos laborales. - <span class=\"__1 _51\"> </span><span class=\"ff2_1 fs3_1\">En Otros movimientos se registra el traspaso de los a<span class=\"__1 _3\"></span>nticipos de clientes del proy<span class=\"__1 _3\"></span>ecto de Djelfa a </span>provisiones  y <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>os  i<span class=\"__1 _3\"></span>mportes  por <span class=\"__1 _1a\"> </span>traspasos  y<span class=\"__1 _3\"></span>  ajus<span class=\"__1 _3\"></span>tes  por <span class=\"__1 _20\"> </span>diferen<span class=\"__1 _4\"></span>cias <span class=\"__1 _1a\"> </span>de  cam<span class=\"__1 _3\"></span>bio  en <span class=\"__1 _1a\"> </span>aquellas provisiones registradas en divisa. Otras provisiones - <span class=\"__1 _3c\"> </span>El <span class=\"__1 _17\"> </span>movimiento <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _17\"> </span>destacado <span class=\"__1 _1f\"></span>es <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>do<span class=\"__1 _4\"></span>taci<span class=\"ls40\">\u00f3n</span> <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>provisi\u00f3n <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>actas <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>inspecci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>IVA <span class=\"__1 _1f\"></span>por importe de 1,1 millones de euros.  - <span class=\"__1 _3c\"> </span>Princi<span class=\"__1 _4\"></span>palmente  por  l<span class=\"__1 _4\"></span>a  reversi\u00f3n <span class=\"__1 _22\"> </span>por  importe<span class=\"__1 _4\"></span>  de  1,<span class=\"__1 _4\"></span>3  mil<span class=\"__1 _4\"></span>lones  de  e<span class=\"__1 _4\"></span>uros  correspondiente<span class=\"__1 _4\"></span>  al expediente de regulaci\u00f3n de despido colectivo explicado en la Nota 2.18.c<span class=\"__1 _4\"></span>. - <span class=\"__1 _3c\"> </span>Los <span class=\"__1 _16\"> </span>pagos <span class=\"__1 _16\"> </span>obedecen <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>las <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>ndemnizaciones <span class=\"__1 _16\"> </span>pagadas <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>rocedimientos <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>aborales, <span class=\"__1 _17\"> </span>incl<span class=\"__1 _4\"></span>uido <span class=\"__1 _17\"> </span>el expediente de regulaci\u00f3n de despido colectivo explicado en la Nota 2.18.c<span class=\"__1 _4c\"> </span>. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Pro<span class=\"__1 _4\"></span>visi\u00f3n por ejecuci\u00f3n de obras y otras provisiones de trafico </span></span>El <span class=\"__1 _4\"></span>desglose <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>provisi\u00f3n <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>ejecu<span class=\"__1 _4\"></span>ci\u00f3n de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>obras y <span class=\"__1 _4\"></span>otras <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>peraciones d<span class=\"__1 _4\"></span>e tr\u00e1fico <span class=\"__1 _4\"></span>b\u00e1sicamente <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>s el siguiente:  Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Provisi\u00f3n por garant\u00edas 7.494 6.116 Provisi\u00f3n por contratos onerosos 18.369 17.858 Provisi\u00f3n para terminaci\u00f3n de obras 1.236 3.668 Provisiones para otros riesgos y responsabilidades 135.501 86.786 162.600 114.428 (*) Cifras reex<span class=\"__1 _3\"></span>presadas La <span class=\"__1 _23\"> </span>provisi\u00f3n <span class=\"__1 _20\"> </span>por <span class=\"__1 _23\"> </span>contratos <span class=\"__1 _2e\"> </span>on<span class=\"__1 _4\"></span>erosos <span class=\"__1 _23\"> </span>incluye <span class=\"__1 _23\"> </span>principalmente <span class=\"__1 _23\"> </span>una <span class=\"__1 _23\"> </span>p<span class=\"__1 _4\"></span>rovisi\u00f3n <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>importe <span class=\"__1 _23\"> </span>de  <span class=\"lsa\">15</span>,<span class=\"__1 _3\"></span>6 millones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>uros <span class=\"__1 _1f\"></span>correspondientes <span class=\"__1 _1f\"></span>al <span class=\"__1 _1f\"></span>proyecto <span class=\"__1 _1f\"></span>Dj<span class=\"__1 _4\"></span>elfa <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"></span>Argelia, <span class=\"__1 _1f\"></span>provisiones <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"></span>importe <span class=\"__1 _1f\"></span><span class=\"ls19\">de <span class=\"__1 _1f\"></span></span>1,8 millones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>euros <span class=\"__1 _1f\"></span>correspondientes <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>varios <span class=\"__1 _1f\"></span>proyectos <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Duro <span class=\"__1 _1f\"></span>Felguera <span class=\"__1 _1f\"></span>Calderer\u00eda <span class=\"__1 _7\"></span>Pesada <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>una provisi\u00f3n por importe de 0,6 millones de euros en <span class=\"ls16\">un</span> proyecto para Tecnimont en Portugal. La provisi\u00f3n <span class=\"__1 _3\"></span>para terminaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>obras incluye <span class=\"__1 _3\"></span>un importe <span class=\"ls19\">de</span> <span class=\"__1 _3\"></span><span class=\"lsa\">0,<span class=\"ls0_1\">7 <span class=\"__1 _3\"></span>millones de <span class=\"__1 _3\"></span>euros para <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>proyecto </span></span>Naftan (Bielorrusia). La <span class=\"__1 _1f\"></span>provisi\u00f3n <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>otros <span class=\"__1 _1f\"></span>riesgos <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>responsabilidades <span class=\"__1 _1f\"></span>cubre, <span class=\"__1 _1f\"></span>entre <span class=\"__1 _1f\"></span>otros <span class=\"__1 _1f\"></span>importes, <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>estimaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _7\"></span>de p\u00e9rdidas <span class=\"__1 _1f\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>consecuencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>erminaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>l<span class=\"ls15\">os</span> <span class=\"__1 _1f\"></span>proyectos <span class=\"__1 _17\"> </span>Jebel <span class=\"__1 _1f\"></span>Ali <span class=\"__1 _1f\"></span>Power <span class=\"__1 _17\"> </span>Station, <span class=\"__1 _17\"></span>Djelfa <span class=\"__1 _1f\"></span>y Aconcagua (Nota <span class=\"lsa\">28</span>). Otras provisiones El <span class=\"__1 _7\"></span>de<span class=\"ff8\">tall<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>\u201cOtras <span class=\"__1 _7\"></span>pro<span class=\"__1 _4\"></span>visiones\u201d <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span></span>el <span class=\"__1 _7\"></span>cal<span class=\"__1 _4\"></span>endario <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>sperado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sali<span class=\"__1 _4\"></span>das <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>con\u00f3micos correspondientes es como sigue: Otras provisiones Miles de euros Calendario estimado Litigios proveedores 418<span class=\"ls0_1\"> </span>Entre 6 y 12 meses Riesgos y gastos por procedimientos laborales 442<span class=\"ls0_1\"> </span>Entre 3 y 24 meses Riesgos y gastos sujetos a procedimientos legales 1.723 Entre 6 meses y3 a\u00f1os 2.583 Las <span class=\"__1 _7\"></span>dot<span class=\"__1 _4\"></span>aciones <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>reversiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>provisiones <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>otro<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>pasivos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>gastos <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>han<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>cluido <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>la<span class=\"__1 _3\"></span> l\u00ednea de \u201c<span class=\"ff2_1\">Otros gastos de explotaci\u00f3n</span>\u201d de <span class=\"ff2_1\">la cuenta de p\u00e9rdidas y ganancias consolidada (Nota 23<span class=\"ls31\">).</span> </span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>An\u00e1lisis del total de provisiones: \u2013<span class=\"ff2_1\"> <span class=\"__1 _3d\"> </span>No corriente<span class=\"__1 _4\"></span>  </span>1.269 1.323 \u2013<span class=\"ff2_1\"> <span class=\"__1 _3d\"> </span>Corriente  </span>162.600 114.428 163.869 115.751 (*) Cifras reex<span class=\"__1 _3\"></span>presadas ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "Otras provisiones - <span class=\"__1 _3c\"> </span>El <span class=\"__1 _17\"> </span>movimiento <span class=\"__1 _1f\"></span>m\u00e1s <span class=\"__1 _17\"> </span>destacado <span class=\"__1 _1f\"></span>es <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>do<span class=\"__1 _4\"></span>taci<span class=\"ls40\">\u00f3n</span> <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>provisi\u00f3n <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>actas <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>inspecci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>IVA <span class=\"__1 _1f\"></span>por importe de 1,1 millones de euros.  - <span class=\"__1 _3c\"> </span>Princi<span class=\"__1 _4\"></span>palmente  por  l<span class=\"__1 _4\"></span>a  reversi\u00f3n <span class=\"__1 _22\"> </span>por  importe<span class=\"__1 _4\"></span>  de  1,<span class=\"__1 _4\"></span>3  mil<span class=\"__1 _4\"></span>lones  de  e<span class=\"__1 _4\"></span>uros  correspondiente<span class=\"__1 _4\"></span>  al expediente de regulaci\u00f3n de despido colectivo explicado en la Nota 2.18.c<span class=\"__1 _4\"></span>. - <span class=\"__1 _3c\"> </span>Los <span class=\"__1 _16\"> </span>pagos <span class=\"__1 _16\"> </span>obedecen <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>las <span class=\"__1 _17\"> </span>i<span class=\"__1 _4\"></span>ndemnizaciones <span class=\"__1 _16\"> </span>pagadas <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>rocedimientos <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>aborales, <span class=\"__1 _17\"> </span>incl<span class=\"__1 _4\"></span>uido <span class=\"__1 _17\"> </span>el expediente de regulaci\u00f3n de despido colectivo explicado en la Nota 2.18.c<span class=\"__1 _4c\"> </span>Otras provisiones El <span class=\"__1 _7\"></span>de<span class=\"ff8\">tall<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>\u201cOtras <span class=\"__1 _7\"></span>pro<span class=\"__1 _4\"></span>visiones\u201d <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span></span>el <span class=\"__1 _7\"></span>cal<span class=\"__1 _4\"></span>endario <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>sperado <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>sali<span class=\"__1 _4\"></span>das <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>beneficios <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>con\u00f3micos correspondientes es como sigue: Otras provisiones Miles de euros Calendario estimado Litigios proveedores 418<span class=\"ls0_1\"> </span>Entre 6 y 12 meses Riesgos y gastos por procedimientos laborales 442<span class=\"ls0_1\"> </span>Entre 3 y 24 meses Riesgos y gastos sujetos a procedimientos legales 1.723 Entre 6 meses y3 a\u00f1os 2.583 Las <span class=\"__1 _7\"></span>dot<span class=\"__1 _4\"></span>aciones <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>reversiones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _7\"></span>provisiones <span class=\"__1 _1f\"></span>para <span class=\"__1 _7\"></span>otro<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>pasivos <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>gastos <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>han<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>cluido <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>la<span class=\"__1 _3\"></span> l\u00ednea de \u201c<span class=\"ff2_1\">Otros gastos de explotaci\u00f3n</span>\u201d de <span class=\"ff2_1\">la cuenta de p\u00e9rdidas y ganancias consolidada (Nota 23<span class=\"ls31\">).</span> </span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>An\u00e1lisis del total de provisiones: \u2013<span class=\"ff2_1\"> <span class=\"__1 _3d\"> </span>No corriente<span class=\"__1 _4\"></span>  </span>1.269 1.323 \u2013<span class=\"ff2_1\"> <span class=\"__1 _3d\"> </span>Corriente  </span>162.600 114.428 163.869 115.751 (*) Cifras reex<span class=\"__1 _3\"></span>presadas ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "21.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Ingresos<span class=\"__1 _4\"></span> ordinarios  </span></span>a)<span class=\"ls0_1\"> <span class=\"__1 _52\"> </span> <span class=\"__1 _4a\"></span>Importe neto de la cifra de negocio </span>El importe neto de la cifra de negocios por categor\u00eda de acti<span class=\"__1 _4\"></span>vidades es como sigue: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Energ\u00eda Convencional 96.256 52.552 Plantas Industriales 90.803 73.787 Servicios Especializados 87.221 140.485 Energ\u00edas Renovables 3.843 4.505 Sistemas Inteligentes 7.149 7.840 Otros 743<span class=\"ls0_1\"> </span>752<span class=\"ls0_1\"> </span>Ingresos por ventas y prestaci\u00f3n de servicios  286.015 279.921 (*) Cifras reex<span class=\"__1 _3\"></span>presadas En <span class=\"__1 _3\"></span><span class=\"ff8 ls39\">\u201cO<span class=\"ff2_1 ls0_1\">tros<span class=\"ff8\">\u201d</span> se <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>ncluyen <span class=\"__1 _3\"></span>los ingres<span class=\"__1 _3\"></span>os corresp<span class=\"__1 _3\"></span>ondientes <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>las sociedades <span class=\"__1 _21\"></span>no asignadas <span class=\"__1 _21\"></span>a ning\u00fan <span class=\"__1 _3\"></span>\u00e1rea <span class=\"__1 _3\"></span>de </span></span>actividad, principalmente<span class=\"__1 _4\"></span> ingresos por arrendamientos. El importe neto de la cifra de negocios del Gru<span class=\"__1 _4\"></span>po est\u00e1 denominado en las siguientes monedas:  Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Euro 222.944 223.084 Dinar argelino 5.501 6.672 D\u00f3lar americano (685) 9.224 Leu rumano 33.908 29.644 Nuevo Sol peruano 13<span class=\"ls0_1\"> </span>19<span class=\"ls0_1\"> </span>D\u00f3lar canadiense 202<span class=\"ls0_1\"> </span>33<span class=\"ls0_1\"> </span>Peso chileno 8.376 1.188 Dirham marroqu\u00ed 13.202 10.006 Zloty polaco 2.490 - Real brasile\u00f1o 64<span class=\"ls0_1\"> </span>51<span class=\"ls0_1\"> </span>286.015 279.<span class=\"ls0_1\">921 </span>(*) Cifras reex<span class=\"__1 _3\"></span>presadas <div class=\"c_1 w2_1 h0_1 gs49e\"><div class=\"t_1 m0_1 x2_1 h7_1 y780 ff2_1 fs3_1 fc0_1 sc0_1 ls19 ws0_1\">b)<span class=\"ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ls42\">Tr</span>ansaccio<span class=\"__1 _4\"></span>nes efectuadas en moneda extranjera </span></div><div class=\"t_1 m0_1 x2_1 h7_1 y781 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y782 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los importes de las transacciones efectuadas en mon<span class=\"__1 _3\"></span>eda extranjera son los siguientes:<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y7ad ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wa7 h9_1 gs49f\"><div class=\"t_1 m0_1 xf5 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w2b hae gs4a0\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7e hae gs4a1\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 wa6 h9_1 gs4a2\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ventas </div></div><div class=\"c_1 w2b h9_1 gs4a3\"><div class=\"t_1 m0_1 x28 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">63.071 </div></div><div class=\"c_1 w7e h9_1 gs4a4\"><div class=\"t_1 m0_1 x2f h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">56.837 </div></div><div class=\"c_1 wa6 hae gs4a5\"><div class=\"t_1 m0_1 x5c h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Compras </div></div><div class=\"c_1 w2b hae gs4a6\"><div class=\"t_1 m0_1 xf h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(32.145) </div></div><div class=\"c_1 w7e hae gs4a7\"><div class=\"t_1 m0_1 x55 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(22.386) </div></div><div class=\"c_1 wa6 h9_1 gs4a8\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios recibidos </div></div><div class=\"c_1 w2b h9_1 gs4a9\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(55.231) </div></div><div class=\"c_1 w7e h9_1 gs4aa\"><div class=\"t_1 m0_1 x55 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(25.862) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "22.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Gas<span class=\"__1 _4\"></span>tos de personal </span></span>La <span class=\"__1 _4\"></span>composi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>saldo de <span class=\"__1 _7\"></span>este <span class=\"__1 _4\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>ganancias con<span class=\"__1 _4\"></span>solidada <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os ejercicios 2024 y 2023 adjunta es la siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Sue<span class=\"__1 _3\"></span>ldos<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> sa<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>rios<span class=\"__1 _3\"></span> (72.908) (70.902) Inde<span class=\"__1 _3\"></span>mniz<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>ione<span class=\"__1 _3\"></span>s <span class=\"__1 _21\"></span> (<span class=\"lsa\">273</span>) (824) Gasto de seguridad social (23.338) (20.451) Otros gastos sociales  (<span class=\"lsa\">933</span>) (681) (97.452) (92.858) En <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _21\"></span>2024, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>ep\u00edgrafe <span class=\"__1 _21\"></span>Indemnizaciones rec<span class=\"__1 _3\"></span>oge <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>compensaciones <span class=\"__1 _21\"></span>pagadas <span class=\"__1 _3\"></span>por <span class=\"__1 _21\"></span>liti<span class=\"__1 _4\"></span>gios <span class=\"__1 _21\"></span>con el <span class=\"__1 _7\"></span>personal. <span class=\"__1 _7\"></span>El<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>importe <span class=\"__1 _7\"></span>regi<span class=\"__1 _4\"></span>strado <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>a\u00f1o <span class=\"__1 _1f\"></span>202<span class=\"__1 _4\"></span>3 <span class=\"__1 _7\"></span>corresponde <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>co<span class=\"__1 _4\"></span>mpensaciones <span class=\"__1 _7\"></span>pagadas <span class=\"__1 _7\"></span>por litigios con el personal<span class=\"__1 _4c\"> </span><span class=\"__1 _4\"></span>.<span class=\"ls11\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "23.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Aprovis<span class=\"__1 _4\"></span>ionamientos y otros gastos de explotaci\u00f3n </span></span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Apro<span class=\"__1 _4\"></span>visionamientos </span></span>La <span class=\"__1 _4\"></span>composi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>saldo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _4\"></span>consolid<span class=\"__1 _4\"></span>ada <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los ejercicios 2024 y 2023 adjunta es la siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Consumo de mercader\u00edas y materias primas (94.224) (72.224) Trabajos realizados por otras empresas (93.961) (88.375) Deterioro de mercader\u00edas, materias primas y otros aprovisionamientos (<span class=\"lsa\">510</span>) (515) (188.695) (161.114) <div class=\"c_1 w2_1 h0_1 gs4ac\"><div class=\"t_1 m0_1 x2_1 h7_1 yb6e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 hb yb6f ff2_1 fs3_1 fc0_1 sc0_1 ls19 ws0_1\">b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Otros gastos de explotaci\u00f3n </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 y2c7 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb70 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _4\"></span>composi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>saldo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _4\"></span>consolid<span class=\"__1 _4\"></span>ada <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los </div><div class=\"t_1 m0_1 x2_1 h7_1 y62a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicios 2024 y 2023 adjunta es la siguiente:<span class=\"__1 _4c\"> </span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb08 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb71 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb72 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y973 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yaea ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb73 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Arrendamientos (16.201) (18.225) Reparaciones y conservaci\u00f3n (1.027) (877) Servicios profesionales independientes (14.565) (8.758) Transporte (6.350) (1.763) Primas de seguros (4.365) (4.145) Servicios bancarios y similares (6.814) (7.854) Publicidad (<span class=\"lsa\">127</span>) (<span class=\"lsa\">65</span>) Suministros (1.671) (2.208) Otros servicios (12.163) (14.649) Servicios exteriores (63.283) (58.544) Tributos (1.098) (1.402) (64.381) (59.946)<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Otros gastos de explotaci\u00f3n </span></span>La <span class=\"__1 _4\"></span>composi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>saldo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _4\"></span>consolid<span class=\"__1 _4\"></span>ada <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los ejercicios 2024 y 2023 adjunta es la siguiente:<span class=\"__1 _4c\"> </span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Arrendamientos (16.201) (18.225) Reparaciones y conservaci\u00f3n (1.027) (877) Servicios profesionales independientes (14.565) (8.758) Transporte (6.350) (1.763) Primas de seguros (4.365) (4.145) Servicios bancarios y similares (6.814) (7.854) Publicidad (<span class=\"lsa\">127</span>) (<span class=\"lsa\">65</span>) Suministros (1.671) (2.208) Otros servicios (12.163) (14.649) Servicios exteriores (63.283) (58.544) Tributos (1.098) (1.402) (64.381) (59.946)<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Otros gastos de explotaci\u00f3n </span></span>La <span class=\"__1 _4\"></span>composi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>saldo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>este <span class=\"__1 _7\"></span>ep\u00edgrafe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>enta <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>p\u00e9rdidas <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>ganancias <span class=\"__1 _4\"></span>consolid<span class=\"__1 _4\"></span>ada <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los ejercicios 2024 y 2023 adjunta es la siguiente:<span class=\"__1 _4c\"> </span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Arrendamientos (16.201) (18.225) Reparaciones y conservaci\u00f3n (1.027) (877) Servicios profesionales independientes (14.565) (8.758) Transporte (6.350) (1.763) Primas de seguros (4.365) (4.145) Servicios bancarios y similares (6.814) (7.854) Publicidad (<span class=\"lsa\">127</span>) (<span class=\"lsa\">65</span>) Suministros (1.671) (2.208) Otros servicios (12.163) (14.649) Servicios exteriores (63.283) (58.544) Tributos (1.098) (1.402) (64.381) (59.946)<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "24.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Otros<span class=\"__1 _4\"></span> resultados </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Otros resultados (3.115) 203<span class=\"ls0_1\"> </span>(3.115) 203<span class=\"ls0_1\"> </span>Los principales movimientos en el ejercicio 2024, han sido los siguientes: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Provisi\u00f3n por actas fiscales de los ejercicios 2011<span class=\"__1 _4\"></span>-2012 por importe negativo de 1.115 </span>miles de euros. - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Deterioro de cr\u00e9ditos fiscales en sociedades domiciliadas en Per\u00fa por importe <span class=\"__1 _4\"></span>negativo <span class=\"ls2d\">de</span> </span>1.035 miles de euros. - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Ejecuci\u00f3n de aval en el proyecto Covatillas por importe neg<span class=\"__1 _4\"></span>ativo de 1.084 miles de euros<span class=\"__1 _4c\"> </span></span><span class=\"ff2_1 fs3_1\">. </span>25.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">R<span class=\"__1 _4\"></span>esultado financiero  </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Ingres<span class=\"__1 _3\"></span>os fi<span class=\"__1 _3\"></span>nancier<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>or: \u2013<span class=\"ff2_1\"> Intereses financieros/dividendos </span>432<span class=\"ls0_1\"> </span>402<span class=\"ls0_1\"> </span>\u2013<span class=\"ff2_1\"> Otros ingresos financieros (Nota 2.4.d y Nota 13) </span>1.014 1.752 1.446 2.154 - Gastos financieros y gastos asimilados (11.600) (6.517) - Variaci\u00f3n valor razonable de instrumentos financieros  3.256 (<span class=\"lsa\">28</span>) -Resultado por diferencias de cambio (Neto) 4.287 (1.774) (4.057) (8.319) Total resultado financiero neto (2.611) (6.165) Los  ingresos  financieros  en  los  ejercicios  2024  <span class=\"ls11\">y  <span class=\"lsa\">202</span></span>3  incluyen  los  i<span class=\"__1 _3\"></span>ntereses  generados  por imposiciones de efectivo a corto plazo. La <span class=\"__1 _7\"></span>Variaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>valor <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>instrumentos <span class=\"__1 _7\"></span>financ<span class=\"__1 _3\"></span>ieros <span class=\"__1 _1f\"></span>corresponde <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>valoraci\u00f3n <span class=\"__1 _7\"></span>actualizada <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>el valor de la Obligaciones convertibles Clase \u201cA\u201d y Clase \u201cC\u201d <span class=\"ff2_1\">(Notas 4.3, <span class=\"lsa\">10</span> <span class=\"ls11\">y </span>17<span class=\"ls3\">.a</span>).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "24.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Otros<span class=\"__1 _4\"></span> resultados </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Otros resultados (3.115) 203<span class=\"ls0_1\"> </span>(3.115) 203<span class=\"ls0_1\"> </span>Los principales movimientos en el ejercicio 2024, han sido los siguientes: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Provisi\u00f3n por actas fiscales de los ejercicios 2011<span class=\"__1 _4\"></span>-2012 por importe negativo de 1.115 </span>miles de euros. - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Deterioro de cr\u00e9ditos fiscales en sociedades domiciliadas en Per\u00fa por importe <span class=\"__1 _4\"></span>negativo <span class=\"ls2d\">de</span> </span>1.035 miles de euros. - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Ejecuci\u00f3n de aval en el proyecto Covatillas por importe neg<span class=\"__1 _4\"></span>ativo de 1.084 miles de euros<span class=\"__1 _4c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "<div class=\"c_1 w7b hae gs4d5\"><div class=\"t_1 m0_1 xf5 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w7c h9_1 gs4d6\"><div class=\"t_1 m0_1 x104 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w7e h9_1 gs4d7\"><div class=\"t_1 m0_1 x104 h5_1 y113 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w7a hae gs4d8\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingres<span class=\"__1 _3\"></span>os fi<span class=\"__1 _3\"></span>nancier<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>or: </div></div><div class=\"c_1 w7a h9_1 gs4d9\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff8 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u2013<span class=\"ff2_1\"> Intereses financieros/dividendos </span></div></div><div class=\"c_1 w7c h9_1 gs4da\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">432<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7e h9_1 gs4db\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">402<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w7a h9_1 gs4dc\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff8 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u2013<span class=\"ff2_1\"> Otros ingresos financieros (Nota 2.4.d y Nota 13) </span></div></div><div class=\"c_1 w7c h9_1 gs4dd\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.014 </div></div><div class=\"c_1 w7e h9_1 gs4de\"><div class=\"t_1 m0_1 xb h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.752 </div></div><div class=\"c_1 w7c h9_1 gs4df\"><div class=\"t_1 m0_1 x11 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.446 </div></div><div class=\"c_1 w7e h9_1 gs4e0\"><div class=\"t_1 m0_1 x27 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.154 </div></div><div class=\"c_1 w7a h9_1 gs4e1\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Gastos financieros y gastos asimilados </div></div><div class=\"c_1 w7c h9_1 gs4e2\"><div class=\"t_1 m0_1 xf h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(11.600) </div></div><div class=\"c_1 w7e h9_1 gs4e3\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.517) </div></div><div class=\"c_1 w7a hb9 gs4e4\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Variaci\u00f3n valor razonable de instrumentos financieros  </div></div><div class=\"c_1 w7c hb9 gs4e5\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.256 </div></div><div class=\"c_1 w7e hb9 gs4e6\"><div class=\"t_1 m0_1 xc h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(<span class=\"lsa\">28</span>) </div></div><div class=\"c_1 w7a h9_1 gs4e7\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">-Resultado por diferencias de cambio (Neto) </div></div><div class=\"c_1 w7c h9_1 gs4e8\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.287 </div></div><div class=\"c_1 w7e h9_1 gs4e9\"><div class=\"t_1 m0_1 x30 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.774) </div></div><div class=\"c_1 w7c hae gs4ea\"><div class=\"t_1 m0_1 x34 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.057) </div></div><div class=\"c_1 w7e hae gs4eb\"><div class=\"t_1 m0_1 x34 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(8.319) </div></div><div class=\"c_1 w7a h9_1 gs4ec\"><div class=\"t_1 m0_1 x5c h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total resultado financiero neto </div></div><div class=\"c_1 w7c h9_1 gs4ed\"><div class=\"t_1 m0_1 x34 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.611) </div></div><div class=\"c_1 w7e h9_1 gs4ee\"><div class=\"t_1 m0_1 x34 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.165) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Ingres<span class=\"__1 _3\"></span>os fi<span class=\"__1 _3\"></span>nancier<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>or: \u2013<span class=\"ff2_1\"> Intereses financieros/dividendos </span>432<span class=\"ls0_1\"> </span>402<span class=\"ls0_1\"> </span>\u2013<span class=\"ff2_1\"> Otros ingresos financieros (Nota 2.4.d y Nota 13) </span>1.014 1.752 1.446 2.154 - Gastos financieros y gastos asimilados (11.600) (6.517) - Variaci\u00f3n valor razonable de instrumentos financieros  3.256 (<span class=\"lsa\">28</span>) -Resultado por diferencias de cambio (Neto) 4.287 (1.774) (4.057) (8.319) Total resultado financiero neto (2.611) (6.165)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Ingres<span class=\"__1 _3\"></span>os fi<span class=\"__1 _3\"></span>nancier<span class=\"__1 _3\"></span>os p<span class=\"__1 _3\"></span>or: \u2013<span class=\"ff2_1\"> Intereses financieros/dividendos </span>432<span class=\"ls0_1\"> </span>402<span class=\"ls0_1\"> </span>\u2013<span class=\"ff2_1\"> Otros ingresos financieros (Nota 2.4.d y Nota 13) </span>1.014 1.752 1.446 2.154 - Gastos financieros y gastos asimilados (11.600) (6.517) - Variaci\u00f3n valor razonable de instrumentos financieros  3.256 (<span class=\"lsa\">28</span>) -Resultado por diferencias de cambio (Neto) 4.287 (1.774) (4.057) (8.319) Total resultado financiero neto (2.611) (6.165)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "26.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Impuesto s<span class=\"__1 _4\"></span>obre beneficios </span></span>Duro <span class=\"__1 _1a\"> </span>Felguera, <span class=\"__1 _20\"> </span>S.A. <span class=\"__1 _20\"> </span>y <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>sociedades <span class=\"__1 _1a\"> </span>dependientes <span class=\"__1 _20\"> </span>nacional<span class=\"__1 _4\"></span>es <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>las <span class=\"__1 _20\"> </span>que <span class=\"__1 _1a\"> </span>participa, <span class=\"__1 _1a\"> </span>directa <span class=\"__1 _1a\"> </span>e indirectamente, <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>7<span class=\"__1 _4\"></span>5% <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>ca<span class=\"__1 _3\"></span>pital <span class=\"__1 _7\"></span>social <span class=\"__1 _4\"></span>tributan <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Impuesto <span class=\"__1 _4\"></span>sobre <span class=\"__1 _7\"></span>Sociedades seg\u00fan el R\u00e9gimen de Consolidaci\u00f3n Fiscal.  Bajo <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>R\u00e9gime<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>Especial <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>Tributaci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Consolidaci\u00f3n <span class=\"__1 _21\"></span>Fiscal el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _21\"></span>Fi<span class=\"__1 _4\"></span>scal <span class=\"__1 _21\"></span>se considera <span class=\"__1 _21\"></span>un \u00fa<span class=\"__1 _3\"></span>nico contribuyente, <span class=\"__1 _4\"></span>calcul\u00e1ndose la <span class=\"__1 _4\"></span>base i<span class=\"__1 _4\"></span>mponible del <span class=\"__1 _7\"></span>Grupo como <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>agregado de <span class=\"__1 _4\"></span>las bases <span class=\"__1 _4\"></span>imponibles individuales de <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>sociedades <span class=\"__1 _21\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _3\"></span>lo <span class=\"__1 _3\"></span>integran, <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _3\"></span>correcciones y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>ajustes <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>espec\u00edficamente <span class=\"__1 _3\"></span>se establecen en la normativa del Impuesto sobre Sociedades. Sin embargo, cada una de las sociedades que forma el conjunto cons<span class=\"__1 _3\"></span>olidable debe calcular la deuda tributaria <span class=\"__1 _20\"> </span>que <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>corresponder\u00eda <span class=\"__1 _20\"> </span>en <span class=\"__1 _1a\"> </span>la <span class=\"__1 _20\"> </span>hip\u00f3te<span class=\"__1 _4\"></span>sis <span class=\"__1 _23\"> </span>de <span class=\"__1 _1a\"> </span>declaraci\u00f3n <span class=\"__1 _20\"> </span>i<span class=\"__1 _4\"></span>ndependiente <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>contabilizar <span class=\"__1 _20\"> </span>e<span class=\"__1 _4\"></span>l Impuesto <span class=\"__1 _21\"></span>sobre <span class=\"__1 _29\"></span>Sociedades <span class=\"__1 _29\"></span>a <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>agar <span class=\"__1 _29\"></span>o <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>cobrar <span class=\"__1 _21\"></span>(cr\u00e9dito <span class=\"__1 _29\"></span>fi<span class=\"__1 _4\"></span>scal) <span class=\"__1 _21\"></span>seg\u00fan <span class=\"__1 _29\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>aportaci\u00f3n <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>base <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mponible del Grupo sea, respectivamente, beneficio o p\u00e9rdida. La <span class=\"__1 _1f\"></span>Disposi<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _1f\"></span>Adicional <span class=\"__1 _1f\"></span>decimonovena <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>LIS, <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>limita<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>temporalmente <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>inte<span class=\"__1 _4\"></span>graci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>las bases <span class=\"__1 _1f\"></span>negati<span class=\"__1 _4\"></span>vas <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>r\u00e9gimen <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>consolidaci\u00f3n <span class=\"__1 _1f\"></span>fiscal<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>para <span class=\"__1 _17\"> </span>los <span class=\"__1 _1f\"></span>ejercicios <span class=\"__1 _1f\"></span>2<span class=\"__1 _4\"></span>023, <span class=\"__1 _1f\"></span>2024 <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>20<span class=\"__1 _4\"></span>25. <span class=\"__1 _1f\"></span>De acuerdo con esta medida, la <span class=\"__1 _3\"></span>base imponible del <span class=\"__1 _4\"></span>Grupo fiscal se determina agre<span class=\"__1 _3\"></span>gando la totalidad de las <span class=\"__1 _4\"></span>bases <span class=\"__1 _7\"></span>imponibles <span class=\"__1 _4\"></span>positivas <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>50 <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>ciento <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>bases <span class=\"__1 _4\"></span>impo<span class=\"__1 _4\"></span>nibles <span class=\"__1 _4\"></span>negativas <span class=\"__1 _4\"></span>ind<span class=\"__1 _4\"></span>ividuales <span class=\"__1 _4\"></span>de todas las entidades que conforman el Grupo fiscal. El <span class=\"__1 _4\"></span>segundo <span class=\"__1 _4\"></span>apartado<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la e<span class=\"__1 _4\"></span>sta <span class=\"__1 _4\"></span>Disposici\u00f3n <span class=\"__1 _4\"></span>Adi<span class=\"__1 _4\"></span>cional aclara <span class=\"__1 _4\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>importe<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las b<span class=\"__1 _4\"></span>ases <span class=\"__1 _4\"></span>imponibles negativas <span class=\"__1 _17\"> </span>individuales <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>incluidas <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>aplicaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>esta <span class=\"__1 _17\"> </span>medida, <span class=\"__1 _17\"> </span>esto <span class=\"__1 _17\"> </span>es, <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>50% <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>bases imponibles n<span class=\"__1 _4\"></span>egativas no integ<span class=\"__1 _4\"></span>radas, se integrar\u00e1 en<span class=\"__1 _4\"></span> las bases<span class=\"__1 _4\"></span> impo<span class=\"__1 _4\"></span>nibles futu<span class=\"__1 _4\"></span>ras por partes igu<span class=\"__1 _4\"></span>ales en cada uno de los diez primeros per\u00edodos impositivos siguientes. a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2a\"> </span><span class=\"ff2_1\">Conciliaci\u00f3n </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Impuesto corriente (<span class=\"lsa\">50</span>) (636) Impuestos extranjeros (1.806) (645) Regularizaciones de ejercicios anteriores impuesto corriente 704<span class=\"ls0_1\"> </span>- Impuesto diferido ejercicio actual (Nota <span class=\"lsa\">19</span>) 1.002<span class=\"ls0_1\"> </span>1.105 Otros  - - (<span class=\"ls5\">150</span>) (176) La conciliaci\u00f3n entre el gasto por impuesto y el resultado contable es la siguiente: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Resultado consolidado antes de impuestos (98.162) (72.010) Impuesto 25%  24.541 18.00<span class=\"ls0_1\">2 </span>Ajustes y eliminaciones intergrupo/sucursales (3.227) (1.476) Otras diferencias permanentes (10.060) 6.679 Regularizaci\u00f3n de ejercicios anteriores 704<span class=\"ls0_1\"> </span>- Impuestos extranjeros (1.806) (645) Aplicaci\u00f3n de bases imponibles negativas -  (1.245) Bases imponibles negativas no activadas Grupo fiscal (3.504) - Bases imponibles negativas no activadas fuera Grupo fiscal (6.316) (8.929) Otros (482) (<span class=\"lsa\">12.56</span>2) Gasto fiscal (150) (176) (*) Cifras reex<span class=\"__1 _3\"></span>presadas En 2024, el tipo impositivo efectivo ha sido del <span class=\"__1 _4\"></span><span class=\"lsa\">0,<span class=\"ls2a\">15</span></span>% (0,24% en 2023<span class=\"ls31\">)<span class=\"__1 _4c\"> </span></span><span class=\"ls31\">.</span> b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _18\"> </span><span class=\"ff2_1\">Ejercicios abiertos a inspecci\u00f3n </span></span>Los e<span class=\"__1 _4\"></span>jercicios abiertos <span class=\"__1 _4\"></span>a inspecci\u00f3n <span class=\"__1 _4\"></span>en re<span class=\"__1 _4\"></span>laci\u00f3n con <span class=\"__1 _4\"></span>los prin<span class=\"__1 _4\"></span>cipales impuestos <span class=\"__1 _4\"></span>var\u00edan de<span class=\"__1 _4\"></span> acuerdo con la <span class=\"__1 _17\"> </span>legislaci\u00f3n <span class=\"__1 _17\"> </span>fiscal <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>cada <span class=\"__1 _17\"> </span>pa\u00eds <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"></span>que <span class=\"__1 _17\"> </span>opera <span class=\"__1 _1f\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _16\"> </span>Grupo. <span class=\"__1 _17\"> </span>En <span class=\"__1 _17\"> </span>Espa\u00f1a <span class=\"__1 _1f\"></span>se<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>encuentran <span class=\"__1 _17\"> </span>abiertos <span class=\"__1 _17\"> </span>a inspecci\u00f3n, los siguientes ejercicios por tipo de Impuesto: - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Impuesto <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>Sociedades <span class=\"__1 _4\"></span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>consolidado: <span class=\"__1 _4\"></span>ejercicios <span class=\"__1 _4\"></span>2010 <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>2014 <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>fiscal </span>y <span class=\"lsa\">2020 <span class=\"ls0_1\">y siguientes tanto para el Grupo fiscal, como para el resto de filiales espa\u00f1olas. </span></span>- <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Impuesto <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Valor <span class=\"__1 _7\"></span>A\u00f1adido: <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>jercicios <span class=\"__1 _7\"></span>2011 <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>2012 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Duro <span class=\"__1 _7\"></span>Fel<span class=\"__1 _4\"></span>guera, <span class=\"__1 _7\"></span>S.A <span class=\"__1 _7\"></span>y <span class=\"__1 _17\"> </span><span class=\"lsa\">2021 <span class=\"__1 _7\"></span><span class=\"ls2\">y </span></span></span>siguientes tanto para Duro Felguera, S.A como para el resto de filiales espa\u00f1olas. - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Impuesto sobre la Renta (rendimientos del trabajo, profesionale<span class=\"__1 _4\"></span>s y de capital mobiliario) de </span>Duro <span class=\"__1 _17\"> </span>Felguera, <span class=\"__1 _17\"> </span>S.A: <span class=\"__1 _17\"> </span>ejercicios <span class=\"__1 _17\"> </span>2011, <span class=\"__1 _17\"> </span>2012 <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>2014; <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span><span class=\"lsa\">2021 <span class=\"__1 _17\"> </span></span>y <span class=\"__1 _17\"> </span>siguientes <span class=\"__1 _17\"> </span>t<span class=\"__1 _4\"></span>anto<span class=\"__1 _3\"></span> <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>Duro Felguera, S.A como para el resto de filiales espa\u00f1olas. - <span class=\"__1 _41\"> </span><span class=\"ff2_1 fs3_1\">Resto de Impuesto: \u00faltimos cuatro ejercicios. </span>Como <span class=\"__1 _7\"></span>consecuencia <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>actuaciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>investigaci\u00f3n <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>comp<span class=\"__1 _4\"></span>robaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Gru<span class=\"__1 _4\"></span>po <span class=\"__1 _7\"></span>Fiscal <span class=\"__1 _1f\"></span>22/1978<span class=\"__1 _3\"></span> del <span class=\"__1 _1f\"></span>Impuesto <span class=\"__1 _7\"></span>sobre <span class=\"__1 _7\"></span>Sociedades, <span class=\"__1 _1f\"></span>cuya <span class=\"__1 _7\"></span>entidad <span class=\"__1 _1f\"></span>dominante <span class=\"__1 _7\"></span>es <span class=\"__1 _1f\"></span>Duro <span class=\"__1 _7\"></span>Felguera, <span class=\"__1 _1f\"></span>S.A., <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>ejerci<span class=\"__1 _4\"></span>cios 2010 <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>2012, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>mo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>ejercici<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>2011 <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2012 <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>resto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>impuestos<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>reci<span class=\"__1 _4\"></span>bieron los siguientes Acuerdos de liquidaci\u00f3n: -<span class=\"ff4\"> <span class=\"__1 _4b\"> </span><span class=\"ff2_1\">Acuerdo <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>liquid<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>cargo <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>Duro <span class=\"__1 _2e\"> </span>Felguera, <span class=\"__1 _16\"> </span>S.A. <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>con<span class=\"__1 _4\"></span>cepto <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>Impuesto <span class=\"__1 _16\"> </span>sobre </span></span>Sociedades,  por  un  i<span class=\"__1 _4\"></span>mporte  de  123  millones  de  euro<span class=\"__1 _4\"></span>s.  El  Acuerdo  de  liquidaci\u00f3n  se fundamenta <span class=\"__1 _4\"></span>principal<span class=\"__1 _4\"></span>mente <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>discrepancias <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Agencia <span class=\"__1 _7\"></span>Tributaria <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>rel<span class=\"__1 _3\"></span>aci\u00f3n <span class=\"__1 _7\"></span>con l<span class=\"__1 _4\"></span>a<span class=\"__1 _4\"></span> aplicaci\u00f3n por <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>la ex<span class=\"__1 _3\"></span>enci\u00f3n sobre <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>rentas <span class=\"__1 _3\"></span>procedentes del <span class=\"__1 _3\"></span>extranjero <span class=\"__1 _3\"></span>obtenidas por <span class=\"__1 _1f\"></span>Uniones <span class=\"__1 _1f\"></span>Temporales <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>Empresas <span class=\"__1 _1f\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>o<span class=\"__1 _4\"></span>peren <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>extranjero. <span class=\"__1 _1f\"></span>Contra <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Acuerdo<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>de Liquidaci\u00f3n <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>interpuso, reclamaci\u00f3n <span class=\"__1 _4\"></span>econ\u00f3mico<span class=\"__1 _4\"></span>-administrativa ante<span class=\"__1 _4\"></span> el <span class=\"__1 _4\"></span>Tribunal<span class=\"__1 _4\"></span> Econ\u00f3mi<span class=\"__1 _4\"></span>co Administrativo  Central  (TEAC),  que  fue <span class=\"__1 _1a\"> </span>desesti<span class=\"__1 _4\"></span>mada  en <span class=\"__1 _1a\"> </span>mayo  de  2021.  Contra  dicha resoluci\u00f3n, la C<span class=\"__1 _3\"></span>ompa\u00f1\u00eda ha <span class=\"__1 _3\"></span>interpuesto recurso c<span class=\"__1 _3\"></span>ontencioso administrativo <span class=\"__1 _3\"></span>ante <span class=\"__1 _3\"></span>la Audiencia Nacional, encontr\u00e1ndose dicho recurso pendiente de resoluci\u00f3n. -<span class=\"ff4\"> <span class=\"__1 _4b\"> </span><span class=\"ff2_1\">Acuerdo <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>liquidaci\u00f3n <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>concepto <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>IVA <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>cargo <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>Duro <span class=\"__1 _7\"></span>Felguera, <span class=\"__1 _4\"></span>S.A., <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>imp<span class=\"__1 _4\"></span>orte <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> </span></span>3,1 <span class=\"__1 _7\"></span>mil<span class=\"__1 _4\"></span>lones <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>euros. <span class=\"__1 _7\"></span>Contra <span class=\"__1 _1f\"></span>dicho <span class=\"__1 _7\"></span>acuerdo, <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>entidad <span class=\"__1 _1f\"></span>present\u00f3 <span class=\"__1 _7\"></span>reclamaci\u00f3n <span class=\"__1 _7\"></span>econ<span class=\"__1 _4\"></span>\u00f3mico<span class=\"__1 _4\"></span>-<span class=\"__1 _4c\"> </span>administrativa <span class=\"__1 _7\"></span>ante <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>Tribunal <span class=\"__1 _7\"></span>Econ\u00f3mico <span class=\"__1 _4\"></span>Administrativo <span class=\"__1 _7\"></span>Central <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>sido <span class=\"__1 _7\"></span>parcialmente estimada <span class=\"__1 _3\"></span>quedando <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>ducida <span class=\"__1 _21\"></span>a 1,1 <span class=\"__1 _21\"></span>millones. <span class=\"__1 _3\"></span>Dicha <span class=\"__1 _3\"></span>resoluci\u00f3n <span class=\"__1 _21\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>recurrida <span class=\"__1 _21\"></span>ante la <span class=\"__1 _3\"></span>Audiencia <span class=\"__1 _3\"></span>Nacional, <span class=\"__1 _3\"></span>habi\u00e9ndose <span class=\"__1 _21\"></span>reci<span class=\"__1 _4\"></span>bido <span class=\"__1 _21\"></span>senten<span class=\"__1 _4\"></span>cia <span class=\"__1 _21\"></span>desestimatoria, respecto <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>cual <span class=\"__1 _21\"></span>se h<span class=\"ls2c\">a </span>formulado recurso <span class=\"__1 _21\"></span>de casaci\u00f3n. <span class=\"__1 _3\"></span>Siguiendo <span class=\"__1 _3\"></span>un criterio <span class=\"__1 _21\"></span>de prudencia la <span class=\"__1 _21\"></span>Compa\u00f1\u00eda ha <span class=\"__1 _21\"></span>pro<span class=\"__1 _4\"></span>cecido a <span class=\"__1 _21\"></span>dotar <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>provisi\u00f3n <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>dicho <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>mporte. <span class=\"__1 _29\"></span>Es <span class=\"__1 _21\"></span>importante <span class=\"__1 _21\"></span>destacar <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>cuestiones <span class=\"__1 _21\"></span>discutidas en <span class=\"__1 _4\"></span>la regulari<span class=\"__1 _4\"></span>zaci\u00f3n de <span class=\"__1 _4\"></span>IVA no <span class=\"__1 _4\"></span>est\u00e1n <span class=\"__1 _4\"></span>relacionadas <span class=\"__1 _4\"></span>con la <span class=\"__1 _4\"></span>exenci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>UTE Termocent<span class=\"__1 _4\"></span>ro, por tanto, <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>sentencia <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>Audiencia <span class=\"__1 _1f\"></span>Nacional <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>IVA <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>preju<span class=\"__1 _4\"></span>zga <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>asunto <span class=\"__1 _1f\"></span>discutido <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>el resto de los procedimientos. -<span class=\"ff4\"> <span class=\"__1 _4b\"> </span><span class=\"ff2_1\">Acuerdo de <span class=\"__1 _3\"></span>liquidaci\u00f3n en <span class=\"__1 _3\"></span>concepto de <span class=\"__1 _3\"></span>Impuesto sobre <span class=\"__1 _3\"></span>Sociedades <span class=\"ff8\">\u2013</span> operaciones vinculadas<span class=\"__1 _3\"></span> </span></span>a <span class=\"__1 _7\"></span>Duro<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Felguera, <span class=\"__1 _1f\"></span>S.A., <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>importe <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>0,4 <span class=\"__1 _1f\"></span>millones <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>euro<span class=\"__1 _4\"></span>s. <span class=\"__1 _7\"></span>Contra <span class=\"__1 _1f\"></span>dicho <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>ha interpuesto <span class=\"__1 _43\"> </span>reclamaci\u00f3n <span class=\"__1 _27\"> </span>eco<span class=\"__1 _4\"></span>n\u00f3mica-administrativa <span class=\"__1 _43\"> </span>que <span class=\"__1 _43\"> </span>ha <span class=\"__1 _43\"> </span>sido <span class=\"__1 _43\"> </span>desestimada. <span class=\"__1 _27\"> </span>Se <span class=\"__1 _43\"> </span>ha<span class=\"__1 _4\"></span> interpuesto <span class=\"__1 _3\"></span>recurso <span class=\"__1 _21\"></span>administrati<span class=\"__1 _4\"></span>vo <span class=\"__1 _21\"></span>ante <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Audiencia <span class=\"__1 _21\"></span>Nacion<span class=\"__1 _4\"></span>al <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>encuentra <span class=\"__1 _21\"></span>pen<span class=\"__1 _4\"></span>diente <span class=\"__1 _21\"></span>de resoluci\u00f3n. -<span class=\"ff4\"> <span class=\"__1 _4b\"> </span><span class=\"ff2_1\">Acuerdo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>resoluci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>expediente <span class=\"__1 _4\"></span>sancionador <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>cargo <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>UTE <span class=\"__1 _4\"></span>Termo<span class=\"__1 _4\"></span>centro <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe </span></span>de <span class=\"__1 _1f\"></span>23,04 <span class=\"__1 _1f\"></span>millones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros. <span class=\"__1 _7\"></span>La <span class=\"__1 _1f\"></span>sanci\u00f3<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>impuesta <span class=\"__1 _1f\"></span>se <span class=\"__1 _7\"></span>fund<span class=\"__1 _4\"></span>amenta <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>discrepancia <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la Administraci\u00f3n <span class=\"__1 _21\"></span>respecto <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>b<span class=\"__1 _4\"></span>ase <span class=\"__1 _29\"></span>i<span class=\"__1 _4\"></span>mponible <span class=\"__1 _21\"></span>imp<span class=\"__1 _4\"></span>utada <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>UT<span class=\"__1 _4\"></span>E <span class=\"__1 _21\"></span>Termocent<span class=\"__1 _4\"></span>ro <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>sus <span class=\"__1 _21\"></span>mie<span class=\"__1 _4\"></span>mbros. Contra <span class=\"__1 _7\"></span>dicho <span class=\"__1 _4\"></span>acue<span class=\"__1 _4\"></span>rdo <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>nterpuesto <span class=\"__1 _7\"></span>reclamaci\u00f3n <span class=\"__1 _4\"></span>econ\u00f3mica<span class=\"__1 _7\"></span>-administrativa <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>ha <span class=\"__1 _7\"></span>sido desestimada. <span class=\"__1 _1f\"></span>Se <span class=\"__1 _17\"> </span>ha <span class=\"__1 _1f\"></span>interpuesto <span class=\"__1 _17\"></span>recurso <span class=\"__1 _1f\"></span>administrativo <span class=\"__1 _1f\"></span>ante <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>Audiencia <span class=\"__1 _17\"> </span>Nacional <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se encuentra pendiente de resoluci\u00f3n.<span class=\"ff3_1 fs2_1\"> <span class=\"fs3_1\"> </span></span>-<span class=\"ff4\"> <span class=\"__1 _4b\"> </span><span class=\"ff2_1\">Acuerdo de <span class=\"__1 _21\"></span>liqui<span class=\"__1 _4\"></span>daci\u00f3n <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ncepto d<span class=\"__1 _3\"></span>el IRPF <span class=\"__1 _21\"></span>girado<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>cargo<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>UTE <span class=\"__1 _3\"></span>Te<span class=\"__1 _4\"></span>rmocentro por <span class=\"__1 _3\"></span>importe </span></span>de 0,7 <span class=\"__1 _21\"></span>mil<span class=\"__1 _4\"></span>lones <span class=\"__1 _3\"></span>de euros <span class=\"__1 _21\"></span>junto<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>con <span class=\"__1 _3\"></span>Acuerdo de <span class=\"__1 _21\"></span>resolu<span class=\"__1 _4\"></span>ci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>procedimiento sanc<span class=\"__1 _3\"></span>ionador por importe <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>0,4 <span class=\"__1 _7\"></span>millones <span class=\"__1 _1f\"></span>euros. <span class=\"__1 _7\"></span>Ambos <span class=\"__1 _1f\"></span>acuerdos <span class=\"__1 _7\"></span>fueron <span class=\"__1 _7\"></span>objeto <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>reclamaci\u00f3n <span class=\"__1 _7\"></span>econ\u00f3mica<span class=\"__1 _7\"></span>-<span class=\"__1 _4c\"> </span>administrativa <span class=\"__1 _28\"> </span>ant<span class=\"__1 _4\"></span>e <span class=\"__1 _28\"> </span>el <span class=\"__1 _27\"> </span>TEAC <span class=\"__1 _28\"> </span>que <span class=\"__1 _28\"> </span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _28\"> </span>sido <span class=\"__1 _27\"> </span>desestimada. <span class=\"__1 _28\"> </span>Se <span class=\"__1 _27\"> </span>ha <span class=\"__1 _28\"> </span>i<span class=\"__1 _4\"></span>nterpue<span class=\"__1 _4\"></span>sto <span class=\"__1 _28\"> </span>recu<span class=\"__1 _4\"></span>rso administrativo ante la Audiencia Nacional que se encuentra pendiente de resoluci\u00f3n. Cabe <span class=\"__1 _1f\"></span>se\u00f1alar <span class=\"__1 _1f\"></span>que, <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _7\"></span>t<span class=\"__1 _4\"></span>odos <span class=\"__1 _7\"></span>aqu<span class=\"__1 _4\"></span>ellos <span class=\"__1 _1f\"></span>recursos <span class=\"__1 _7\"></span>conten<span class=\"__1 _4\"></span>ciosos <span class=\"__1 _7\"></span>administ<span class=\"__1 _4\"></span>rativos <span class=\"__1 _7\"></span>int<span class=\"__1 _4\"></span>erpuestos <span class=\"__1 _7\"></span>ante <span class=\"__1 _1f\"></span>la Audiencia <span class=\"__1 _4\"></span>Nacional <span class=\"__1 _4\"></span>que se <span class=\"__1 _4\"></span>encuentran p<span class=\"__1 _4\"></span>endientes de re<span class=\"__1 _4\"></span>soluci\u00f3n<span class=\"__1 _4\"></span>, ya <span class=\"__1 _4\"></span>se ha <span class=\"__1 _4\"></span>deducido <span class=\"__1 _4\"></span>tanto e<span class=\"__1 _4\"></span>scrito de demanda <span class=\"__1 _1f\"></span>como <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>conclusiones <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _1f\"></span>que, <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>mismos <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span>cuentran <span class=\"__1 _1f\"></span>\u00fanicamente <span class=\"__1 _7\"></span>pendientes <span class=\"__1 _1f\"></span>de se\u00f1alamiento para votaci\u00f3n y fallo. La <span class=\"__1 _21\"></span>Socied<span class=\"__1 _4\"></span>ad <span class=\"__1 _21\"></span>no <span class=\"__1 _21\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>registrado <span class=\"__1 _3\"></span>pasivo <span class=\"__1 _21\"></span>alguno en <span class=\"__1 _29\"></span>re<span class=\"__1 _4\"></span>laci\u00f3n <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>dichos <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>rocedimientos <span class=\"__1 _21\"></span>ya <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e, <span class=\"__1 _21\"></span>en <span class=\"__1 _3\"></span>opini\u00f3n de <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>Di<span class=\"__1 _4\"></span>recci\u00f3n, <span class=\"__1 _23\"> </span>basada <span class=\"__1 _20\"> </span>en <span class=\"__1 _20\"> </span>informes <span class=\"__1 _20\"> </span>emitidos <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>terceros <span class=\"__1 _20\"> </span>independientes, <span class=\"__1 _23\"> </span>tan<span class=\"__1 _4\"></span>to <span class=\"__1 _23\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _23\"> </span>ejercicios anteriores como a <span class=\"__1 _4\"></span>fecha de l<span class=\"__1 _4\"></span>as presentes cuentas anual<span class=\"__1 _4\"></span>es consolidadas, los <span class=\"__1 _4\"></span>argumentos de defensa son <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>suficientemente <span class=\"__1 _7\"></span>c<span class=\"__1 _3\"></span>onsistentes <span class=\"__1 _7\"></span>como <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>resulte <span class=\"__1 _7\"></span>probable <span class=\"__1 _7\"></span>una <span class=\"__1 _7\"></span>r<span class=\"__1 _3\"></span>esoluci\u00f3n <span class=\"__1 _7\"></span>estimatoria <span class=\"__1 _7\"></span>de sus intereses.  Adicionalmente,<span class=\"fs1_1\"> <span class=\"__1 _7\"></span></span>la <span class=\"__1 _4\"></span>op<span class=\"__1 _4\"></span>ini\u00f3n <span class=\"__1 _4\"></span>leg<span class=\"__1 _4\"></span>al <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>basa <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>preced<span class=\"__1 _4\"></span>entes <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>aturaleza <span class=\"__1 _4\"></span>id\u00e9nti<span class=\"__1 _4\"></span>ca <span class=\"__1 _4\"></span>donde<span class=\"__1 _7\"></span> <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>Audien<span class=\"__1 _4\"></span>cia Nacional, <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>sentencia <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _1f\"></span>28 <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>diciembre <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2019, <span class=\"__1 _17\"> </span>la<span class=\"__1 _4c\"> </span>cual <span class=\"__1 _17\"> </span>devino <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>firme <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _17\"></span>2021, <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>una controversia <span class=\"__1 _3\"></span>similar <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>la m<span class=\"__1 _3\"></span>antenida <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>Duro Fe<span class=\"__1 _3\"></span>lguera, <span class=\"__1 _21\"></span>ent<span class=\"__1 _4\"></span>iende <span class=\"__1 _21\"></span>que el <span class=\"__1 _21\"></span>suministro <span class=\"__1 _3\"></span>realizado <span class=\"__1 _3\"></span>fuera <span class=\"__1 _21\"></span>del territorio espa\u00f1ol <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>un destinatario <span class=\"__1 _3\"></span>no espa\u00f1ol <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>ebe co<span class=\"__1 _3\"></span>nsiderarse en <span class=\"__1 _3\"></span>todo ca<span class=\"__1 _3\"></span>so como <span class=\"__1 _3\"></span>operar en <span class=\"__1 _21\"></span>el extranjero, <span class=\"__1 _3\"></span>fallando a <span class=\"__1 _3\"></span>favor <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>contribuyent<span class=\"__1 _4\"></span>e e<span class=\"__1 _3\"></span>n este <span class=\"__1 _21\"></span>pun<span class=\"__1 _4\"></span>to. <span class=\"__1 _3\"></span>Dicho criterio <span class=\"__1 _3\"></span>ha <span class=\"__1 _3\"></span>sido <span class=\"__1 _3\"></span>confirmado <span class=\"__1 _3\"></span>por la propia Audiencia Nacional en su reciente sentencia de 27 de enero de 2023. A <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>fecha, <span class=\"__1 _3\"></span>el Grupo <span class=\"__1 _3\"></span>no ha <span class=\"__1 _21\"></span>t<span class=\"__1 _4\"></span>enido q<span class=\"__1 _3\"></span>ue real<span class=\"__1 _3\"></span>izar pago <span class=\"__1 _21\"></span>algu<span class=\"__1 _4\"></span>no <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>relaci\u00f3n <span class=\"__1 _3\"></span>con dichos <span class=\"__1 _21\"></span>proced<span class=\"__1 _4\"></span>imientos. La Compa\u00f1\u00eda, <span class=\"__1 _4\"></span>junto con <span class=\"__1 _4\"></span>la interpo<span class=\"__1 _4\"></span>sici\u00f3n de <span class=\"__1 _4\"></span>los recu<span class=\"__1 _4\"></span>rsos contencioso<span class=\"__1 _7\"></span>- administrativos ante <span class=\"__1 _4\"></span>la Audien<span class=\"__1 _4\"></span>cia Nacional <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>sol<span class=\"__1 _4\"></span>icitado <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>medid<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>cautelar <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>suspensi\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _1f\"></span>deuda, <span class=\"__1 _1f\"></span>habiendo <span class=\"__1 _1f\"></span>sido<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>concedida <span class=\"__1 _1f\"></span>la suspensi\u00f3n para todos los procedimientos.  En <span class=\"__1 _17\"> </span>marzo <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>2018 <span class=\"__1 _17\"> </span>se <span class=\"__1 _1f\"></span>ini<span class=\"__1 _4\"></span>ciaron <span class=\"__1 _17\"> </span>actuaciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>investigaci\u00f3n <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"></span>comprobaci\u00f3n <span class=\"__1 _1f\"></span>del <span class=\"__1 _17\"> </span>Impuesto <span class=\"__1 _1f\"></span>sob<span class=\"__1 _4\"></span>re<span class=\"__1 _3\"></span> Sociedades <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>fiscal<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>para <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>rcicios <span class=\"__1 _1f\"></span>2013 <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>20<span class=\"__1 _4\"></span>14, <span class=\"__1 _7\"></span>as\u00ed <span class=\"__1 _1f\"></span>como <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>eriodos <span class=\"__1 _7\"></span>04<span class=\"__1 _4\"></span>/2014 <span class=\"__1 _7\"></span>a 12/2014 <span class=\"__1 _20\"> </span>para <span class=\"__1 _1a\"> </span>el <span class=\"__1 _1a\"> </span>resto <span class=\"__1 _1a\"> </span>de <span class=\"__1 _20\"> </span>impuestos. <span class=\"__1 _1a\"> </span>Como <span class=\"__1 _1a\"> </span>consecuencia <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>mencionadas <span class=\"__1 _20\"> </span>actuaci<span class=\"__1 _4\"></span>ones <span class=\"__1 _20\"> </span>de investigaci\u00f3n y comprobaci\u00f3n, se recibieron los siguientes Acuerdos de liquidaci\u00f3n:<span class=\"__1 _4\"></span> -<span class=\"ff4\"> <span class=\"__1 _4b\"> </span><span class=\"ff2_1\">Acuerdo <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>liquidaci\u00f3n <span class=\"__1 _2e\"> </span>a <span class=\"__1 _16\"> </span>cargo <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>Duro <span class=\"__1 _2e\"> </span>Felguera, <span class=\"__1 _16\"> </span>S.A. <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>concepto <span class=\"__1 _2e\"> </span>Impuesto <span class=\"__1 _16\"> </span>sobre </span></span>Sociedades, <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>30 <span class=\"__1 _17\"> </span>millones <span class=\"__1 _1f\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"></span>euros. <span class=\"__1 _17\"> </span>El <span class=\"__1 _17\"></span>Acuerdo <span class=\"__1 _17\"></span>de <span class=\"__1 _1f\"></span>liquidaci\u00f3n, <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a inspecci\u00f3n  an<span class=\"__1 _4\"></span>terior  se <span class=\"__1 _45\"> </span>fundamenta <span class=\"__1 _22\"> </span>principalmente  en <span class=\"__1 _45\"> </span>l<span class=\"__1 _4\"></span>as  discrepan<span class=\"__1 _4\"></span>cias  de  la <span class=\"__1 _45\"> </span>Agen<span class=\"__1 _4\"></span>cia<span class=\"__1 _4c\"> </span>Tributaria <span class=\"__1 _1a\"> </span>en <span class=\"__1 _1a\"> </span>relaci\u00f3n  co<span class=\"__1 _3\"></span>n <span class=\"__1 _1a\"> </span>la  ap<span class=\"__1 _3\"></span>licaci\u00f3n <span class=\"__1 _1a\"> </span>por  e<span class=\"__1 _3\"></span>l  Grupo <span class=\"__1 _20\"> </span>de  la <span class=\"__1 _20\"> </span>exenci\u00f3n  s<span class=\"__1 _3\"></span>obre <span class=\"__1 _1a\"> </span>las <span class=\"__1 _1a\"> </span>rentas procedentes <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>extranjero <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>btenidas <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>Uniones <span class=\"__1 _4\"></span>T<span class=\"__1 _4\"></span>emporales <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>Empresas <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>operen <span class=\"__1 _4\"></span>en el  extranjer<span class=\"__1 _3\"></span>o.  Contra <span class=\"__1 _20\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1a\"> </span>Acuerdo  de <span class=\"__1 _20\"> </span>Liquid<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _1a\"> </span>se <span class=\"__1 _1a\"> </span>interpuso,  reclamaci\u00f3n <span class=\"__1 _20\"> </span>econ\u00f3mi<span class=\"__1 _4\"></span>co<span class=\"__1 _4\"></span>-<span class=\"__1 _4c\"> </span>administrativa ante <span class=\"__1 _3\"></span>el TEAC,<span class=\"__1 _3\"></span> que fue <span class=\"__1 _3\"></span>desestimada <span class=\"__1 _3\"></span>en abril de 2023. <span class=\"__1 _3\"></span>Contra d<span class=\"__1 _3\"></span>icha resoluci\u00f3n, la <span class=\"__1 _7\"></span>Compa\u00f1\u00eda <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>inte<span class=\"__1 _4\"></span>rpuesto <span class=\"__1 _4\"></span>recurso <span class=\"__1 _7\"></span>contencioso <span class=\"__1 _4\"></span>admini<span class=\"__1 _4\"></span>strativo <span class=\"__1 _4\"></span>ante <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Audiencia <span class=\"__1 _4\"></span>Nacional, encontr\u00e1ndose <span class=\"__1 _16\"> </span>di<span class=\"__1 _4\"></span>cho <span class=\"__1 _16\"> </span>recurso <span class=\"__1 _2e\"> </span>pendiente <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>resoluci\u00f3n<span class=\"__1 _4\"></span>, <span class=\"__1 _2e\"> </span>soli<span class=\"__1 _4\"></span>cit\u00e1ndose <span class=\"__1 _16\"> </span>asimismo <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>medi<span class=\"__1 _4\"></span>da cautelar de <span class=\"__1 _21\"></span>suspensi\u00f3n c<span class=\"__1 _3\"></span>on <span class=\"__1 _3\"></span>dispensa t<span class=\"__1 _3\"></span>otal de <span class=\"__1 _21\"></span>garant\u00edas, <span class=\"__1 _3\"></span>que se <span class=\"__1 _21\"></span>encuentro <span class=\"__1 _3\"></span>tambi\u00e9n <span class=\"__1 _3\"></span>pendiente de resoluci\u00f3n. - <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Acuerdo <span class=\"__1 _4\"></span>de li<span class=\"__1 _4\"></span>quidaci\u00f3n a <span class=\"__1 _4\"></span>cargo <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>UTE TERMOCENTRO <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el co<span class=\"__1 _4\"></span>ncepto I<span class=\"__1 _4\"></span>RPF por i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>de </span>0,2 <span class=\"__1 _7\"></span>mil<span class=\"__1 _4\"></span>lones <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _7\"></span>junto <span class=\"__1 _1f\"></span>con <span class=\"__1 _7\"></span>Acuerdo <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>resoluci\u00f3n <span class=\"__1 _1f\"></span>del <span class=\"__1 _7\"></span>pro<span class=\"__1 _4\"></span>cedimiento <span class=\"__1 _7\"></span>sancionador <span class=\"__1 _1f\"></span>por importe <span class=\"__1 _4\"></span>de 0,1 <span class=\"__1 _4\"></span>millones euros. <span class=\"__1 _4\"></span>Sin p<span class=\"__1 _4\"></span>erjuicio de <span class=\"__1 _4\"></span>que la Comp<span class=\"__1 _4\"></span>a\u00f1\u00eda ha <span class=\"__1 _4\"></span>procedido <span class=\"__1 _4\"></span>al in<span class=\"__1 _7\"></span>greso de la <span class=\"__1 _7\"></span>deuda <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>periodo <span class=\"__1 _4\"></span>voluntario, <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>terpuso <span class=\"__1 _4\"></span>reclamaci\u00f3n <span class=\"__1 _1f\"></span>econ\u00f3mico-administrativa <span class=\"__1 _4\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _4\"></span>ha sido <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>esestimada. <span class=\"__1 _4\"></span>Se <span class=\"__1 _4\"></span>ha <span class=\"__1 _7\"></span>interpuesto <span class=\"__1 _7\"></span>recurso <span class=\"__1 _4\"></span>administrativo <span class=\"__1 _7\"></span>ante <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Audi<span class=\"__1 _4\"></span>encia <span class=\"__1 _4\"></span>Nacional <span class=\"__1 _7\"></span>que<span class=\"__1 _3\"></span> se encuentra pendiente de resoluci\u00f3n. Dichos  acuerdos  tienen  car\u00e1cter  provisional,  ya <span class=\"__1 _1a\"> </span>qu<span class=\"__1 _4\"></span>e  el  procedimiento  inspector  se  encuentr<span class=\"__1 _3\"></span>a parcialmente suspendido <span class=\"__1 _4\"></span>en la parte <span class=\"__1 _4\"></span>afectada por l<span class=\"__1 _4\"></span>a prejudicialidad pen<span class=\"__1 _4\"></span>al, declarada mediante Auto de <span class=\"__1 _21\"></span>fecha <span class=\"__1 _21\"></span>27 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>febrero<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _29\"></span>2<span class=\"__1 _4\"></span>019 <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>Ju<span class=\"__1 _4\"></span>zgado <span class=\"__1 _21\"></span>Central <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Instru<span class=\"__1 _4\"></span>cci\u00f3n <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>\u00ba <span class=\"__1 _21\"></span>2. <span class=\"__1 _21\"></span>En <span class=\"__1 _21\"></span>todo<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>caso<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>arte <span class=\"__1 _21\"></span>afectada por <span class=\"__1 _4\"></span>dicha <span class=\"__1 _4\"></span>prejudicialidad <span class=\"__1 _4\"></span>penal <span class=\"__1 _4\"></span>en l<span class=\"__1 _4\"></span>os eje<span class=\"__1 _4\"></span>rcicios 2013 <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>2014 <span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>poco <span class=\"__1 _4\"></span>significativa, por <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>o qu<span class=\"__1 _4\"></span>e no <span class=\"__1 _4\"></span>se esperan variaciones relevantes en los acuerdos de liquidaci\u00f3n derivadas de este hecho. En la medida en que el<span class=\"__1 _4\"></span> principal motivo de controversia es, al igual que en la inspecci<span class=\"__1 _4\"></span>\u00f3n anterior, la aplicaci\u00f3n <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>xenci\u00f3n <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>rentas <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>rocedentes <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>extranjero <span class=\"__1 _7\"></span>obten<span class=\"__1 _4\"></span>idas <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>r Uniones <span class=\"__1 _22\"> </span>Temporales <span class=\"__1 _22\"> </span>de <span class=\"__1 _45\"> </span>Empresas <span class=\"__1 _22\"> </span>qu<span class=\"__1 _4\"></span>e  o<span class=\"__1 _4\"></span>peren <span class=\"__1 _22\"> </span>en <span class=\"__1 _45\"> </span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _45\"> </span>extran<span class=\"__1 _4\"></span>jero, <span class=\"__1 _45\"> </span>y <span class=\"__1 _22\"> </span>en <span class=\"__1 _22\"> </span>concreto, <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>UTE<span class=\"__1 _3\"></span> TERMOCENTRO, <span class=\"__1 _16\"> </span>la<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>opi<span class=\"__1 _4\"></span>ni\u00f3n <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>Compa\u00f1\u00ed<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>y <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>s<span class=\"__1 _4\"></span>us <span class=\"__1 _16\"> </span>aseso<span class=\"__1 _4\"></span>res <span class=\"__1 _16\"> </span>fiscales <span class=\"__1 _2e\"> </span>extern<span class=\"__1 _4\"></span>os <span class=\"__1 _16\"> </span>es <span class=\"__1 _2e\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>exist<span class=\"__1 _4\"></span>en argumentos  de  defensa  lo <span class=\"__1 _1a\"> </span>suficientemente  consistentes  como  para  que  resulte <span class=\"__1 _1a\"> </span>probable  una resoluci\u00f3n <span class=\"__1 _16\"> </span>estimatoria <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>intereses, <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _16\"> </span>no <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>ha <span class=\"__1 _2e\"> </span>registrado <span class=\"__1 _16\"> </span>pasivo <span class=\"__1 _16\"> </span>alguno <span class=\"__1 _2e\"> </span>por <span class=\"__1 _16\"> </span>este concepto. Adicionalmente, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>sociedad <span class=\"__1 _21\"></span>Duro <span class=\"__1 _21\"></span>Felguera <span class=\"__1 _29\"></span>Do<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Brasil <span class=\"__1 _21\"></span>tiene <span class=\"__1 _29\"></span>abierto <span class=\"__1 _21\"></span>procedimiento <span class=\"__1 _21\"></span>inspector <span class=\"__1 _3\"></span>en <span class=\"__1 _29\"></span>relaci\u00f3n con el<span class=\"__1 _4\"></span> Impuesto so<span class=\"__1 _4\"></span>bre Sociedades del e<span class=\"__1 _4\"></span>jercicio 2012 <span class=\"__1 _4\"></span>y 2015, actual<span class=\"__1 _4\"></span>mente en fa<span class=\"__1 _4\"></span>se de apel<span class=\"__1 _4\"></span>aci\u00f3n, del cual <span class=\"__1 _2b\"> </span>se <span class=\"__1 _2b\"> </span>derivar\u00eda <span class=\"__1 _2b\"> </span>un <span class=\"__1 _28\"> </span>potencial <span class=\"__1 _2b\"> </span>riesgo <span class=\"__1 _2b\"> </span>fiscal <span class=\"__1 _28\"> </span>estimado <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>46 <span class=\"__1 _2b\"> </span>millones <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>reales <span class=\"__1 _2b\"> </span>brasile\u00f1os (aproximadamente <span class=\"__1 _7\"></span>8.165 <span class=\"__1 _4\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>incorporando <span class=\"__1 _4\"></span>intereses <span class=\"__1 _7\"></span>devengados). <span class=\"__1 _4\"></span>El <span class=\"__1 _7\"></span>procedimiento <span class=\"__1 _7\"></span>se<span class=\"__1 _3\"></span> encuentra <span class=\"__1 _21\"></span>suspendido <span class=\"__1 _3\"></span>desde <span class=\"__1 _29\"></span>2<span class=\"__1 _4\"></span>019, <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>espera <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>Consejo <span class=\"__1 _21\"></span>Administrativo <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>Recursos <span class=\"__1 _21\"></span>Fi<span class=\"__1 _4\"></span>scales (CARF) no<span class=\"__1 _4\"></span>mbre fun<span class=\"__1 _4\"></span>cionario ins<span class=\"__1 _4\"></span>tructor. En <span class=\"__1 _4\"></span>opini\u00f3n <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>os Admi<span class=\"__1 _4\"></span>nistradores <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>Sociedad<span class=\"__1 _4\"></span> dominante y <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>sus <span class=\"__1 _4\"></span>asesores <span class=\"__1 _4\"></span>fiscal<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>externos, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>conclu<span class=\"__1 _4\"></span>ye <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>probabilidad <span class=\"__1 _4\"></span>asoci<span class=\"__1 _4\"></span>ada <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>desenlace <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de posible <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo. <span class=\"__1 _7\"></span>Del <span class=\"__1 _7\"></span>mismo <span class=\"__1 _7\"></span>modo, <span class=\"__1 _7\"></span>existe <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>procedimiento <span class=\"__1 _7\"></span>fiscal <span class=\"__1 _7\"></span>abierto <span class=\"__1 _1f\"></span>en relaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>decl<span class=\"__1 _4\"></span>araci\u00f3n <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>a\u00f1o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>20<span class=\"__1 _4\"></span>15, <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>526 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euro<span class=\"__1 _4\"></span>s, <span class=\"__1 _4\"></span>recurri<span class=\"__1 _4\"></span>do <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>fase <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e apelaci\u00f3n, <span class=\"__1 _4\"></span>estando <span class=\"__1 _4\"></span>pendiente <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>resoluci\u00f3n, <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>atribuye <span class=\"__1 _4\"></span>id\u00e9ntica <span class=\"__1 _4\"></span>probabilidad <span class=\"__1 _4\"></span>asi<span class=\"__1 _4\"></span>mismo <span class=\"__1 _4\"></span>de la mano de sus asesores externos",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "Adicionalmente, <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>sociedad <span class=\"__1 _21\"></span>Duro <span class=\"__1 _21\"></span>Felguera <span class=\"__1 _29\"></span>Do<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Brasil <span class=\"__1 _21\"></span>tiene <span class=\"__1 _29\"></span>abierto <span class=\"__1 _21\"></span>procedimiento <span class=\"__1 _21\"></span>inspector <span class=\"__1 _3\"></span>en <span class=\"__1 _29\"></span>relaci\u00f3n con el<span class=\"__1 _4\"></span> Impuesto so<span class=\"__1 _4\"></span>bre Sociedades del e<span class=\"__1 _4\"></span>jercicio 2012 <span class=\"__1 _4\"></span>y 2015, actual<span class=\"__1 _4\"></span>mente en fa<span class=\"__1 _4\"></span>se de apel<span class=\"__1 _4\"></span>aci\u00f3n, del cual <span class=\"__1 _2b\"> </span>se <span class=\"__1 _2b\"> </span>derivar\u00eda <span class=\"__1 _2b\"> </span>un <span class=\"__1 _28\"> </span>potencial <span class=\"__1 _2b\"> </span>riesgo <span class=\"__1 _2b\"> </span>fiscal <span class=\"__1 _28\"> </span>estimado <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>46 <span class=\"__1 _2b\"> </span>millones <span class=\"__1 _2b\"> </span>de <span class=\"__1 _2b\"> </span>reales <span class=\"__1 _2b\"> </span>brasile\u00f1os (aproximadamente <span class=\"__1 _7\"></span>8.165 <span class=\"__1 _4\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euros<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>incorporando <span class=\"__1 _4\"></span>intereses <span class=\"__1 _7\"></span>devengados). <span class=\"__1 _4\"></span>El <span class=\"__1 _7\"></span>procedimiento <span class=\"__1 _7\"></span>se<span class=\"__1 _3\"></span> encuentra <span class=\"__1 _21\"></span>suspendido <span class=\"__1 _3\"></span>desde <span class=\"__1 _29\"></span>2<span class=\"__1 _4\"></span>019, <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>espera <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>Consejo <span class=\"__1 _21\"></span>Administrativo <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>Recursos <span class=\"__1 _21\"></span>Fi<span class=\"__1 _4\"></span>scales (CARF) no<span class=\"__1 _4\"></span>mbre fun<span class=\"__1 _4\"></span>cionario ins<span class=\"__1 _4\"></span>tructor. En <span class=\"__1 _4\"></span>opini\u00f3n <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>os Admi<span class=\"__1 _4\"></span>nistradores <span class=\"__1 _4\"></span>de la <span class=\"__1 _4\"></span>Sociedad<span class=\"__1 _4\"></span> dominante y <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>sus <span class=\"__1 _4\"></span>asesores <span class=\"__1 _4\"></span>fiscal<span class=\"__1 _4\"></span>es <span class=\"__1 _4\"></span>externos, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>conclu<span class=\"__1 _4\"></span>ye <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>probabilidad <span class=\"__1 _4\"></span>asoci<span class=\"__1 _4\"></span>ada <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>desenlace <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de posible <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>intereses <span class=\"__1 _7\"></span>del <span class=\"__1 _1f\"></span>Grupo. <span class=\"__1 _7\"></span>Del <span class=\"__1 _7\"></span>mismo <span class=\"__1 _7\"></span>modo, <span class=\"__1 _7\"></span>existe <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>procedimiento <span class=\"__1 _7\"></span>fiscal <span class=\"__1 _7\"></span>abierto <span class=\"__1 _1f\"></span>en relaci\u00f3n <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>decl<span class=\"__1 _4\"></span>araci\u00f3n <span class=\"__1 _4\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>a\u00f1o<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>20<span class=\"__1 _4\"></span>15, <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>526 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>euro<span class=\"__1 _4\"></span>s, <span class=\"__1 _4\"></span>recurri<span class=\"__1 _4\"></span>do <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>fase <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e apelaci\u00f3n, <span class=\"__1 _4\"></span>estando <span class=\"__1 _4\"></span>pendiente <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>resoluci\u00f3n, <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>atribuye <span class=\"__1 _4\"></span>id\u00e9ntica <span class=\"__1 _4\"></span>probabilidad <span class=\"__1 _4\"></span>asi<span class=\"__1 _4\"></span>mismo <span class=\"__1 _4\"></span>de la mano de sus asesores externos. 27.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Ganancias por <span class=\"__1 _4\"></span>acci\u00f3n </span></span>a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">B\u00e1sicas </span></span>Las <span class=\"__1 _22\"> </span>gananci<span class=\"__1 _4\"></span>as <span class=\"__1 _22\"> </span>b\u00e1sicas <span class=\"__1 _22\"> </span>por <span class=\"__1 _22\"> </span>acci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _22\"> </span>se <span class=\"__1 _2d\"> </span>calculan <span class=\"__1 _22\"> </span>dividiendo<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>el <span class=\"__1 _22\"> </span>b<span class=\"__1 _4\"></span>eneficio <span class=\"__1 _22\"> </span>atribui<span class=\"__1 _4\"></span><span class=\"ls2d\">do</span> <span class=\"__1 _2d\"> </span>a <span class=\"__1 _22\"> </span>la <span class=\"__1 _22\"> </span>entidad controladora <span class=\"__1 _16\"> </span>entre <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>n\u00famero <span class=\"__1 _16\"> </span>medio <span class=\"__1 _17\"> </span>po<span class=\"__1 _4\"></span>nderado <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>a<span class=\"__1 _4\"></span>ccio<span class=\"__1 _4\"></span>nes <span class=\"__1 _17\"> </span>ordinari<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>circu<span class=\"__1 _4\"></span>laci\u00f3n <span class=\"__1 _16\"> </span>durante <span class=\"__1 _17\"> </span>el ejercicio <span class=\"ls31\">(N</span>ota 13<span class=\"ls31\">).</span> 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Beneficio/(p\u00e9rdida) atribuido a la entidad controladora (Miles de euros) (98.372) (72.280) N\u00ba medio ponderado de acciones ordinarias en circulaci\u00f3n (miles) 215.179 96.000 Ganancias/(p\u00e9rdidas) b\u00e1sicas por acci\u00f3n (euros por acci\u00f3n) (0,<span class=\"ls5\">46</span>) (0,75) (*) Cifras reex<span class=\"__1 _3\"></span>presadas b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Diluid<span class=\"__1 _4\"></span>as </span></span>Las <span class=\"__1 _1f\"></span>ganancias <span class=\"__1 _1f\"></span>dil<span class=\"__1 _4\"></span>uidas <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>acci\u00f3n <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"></span>calculan <span class=\"__1 _1f\"></span>ajustando <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>n\u00famero <span class=\"__1 _1f\"></span>medio <span class=\"__1 _1f\"></span>ponderado<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>acciones ordinarias <span class=\"__1 _17\"> </span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>circulaci\u00f3n <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>ara <span class=\"__1 _17\"> </span>reflejar <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>con<span class=\"__1 _4\"></span>versi\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>todas <span class=\"__1 _16\"> </span>las <span class=\"__1 _17\"> </span>acciones <span class=\"__1 _16\"> </span>ordinarias <span class=\"__1 _17\"> </span>pot<span class=\"__1 _4\"></span>enciales dilusivas. <span class=\"__1 _4\"></span><span class=\"ls11\">En<span class=\"__1 _4\"></span></span> <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>ejercicios <span class=\"__1 _4\"></span>2024<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span><span class=\"lsa\">202</span>3, <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>considerado <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>conversi\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>obligaciones de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>tipos <span class=\"__1 _1f\"></span>A <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>C<span class=\"__1 _4\"></span>, <span class=\"__1 _1f\"></span>calculando <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>n\u00famero <span class=\"__1 _1f\"></span>medio <span class=\"__1 _1f\"></span>ponderado <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>acciones <span class=\"__1 _1f\"></span>ordinarias <span class=\"__1 _1f\"></span>po<span class=\"__1 _4\"></span>tenciales <span class=\"__1 _1f\"></span>en circulaci\u00f3n durante el ejercicio<span class=\"__1 _4\"></span>. 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 (*) </span>Beneficio/(p\u00e9rdida) atribuido a la entidad controladora (miles de euros) (98.372) (72.280) N\u00ba medio ponderado de acciones ordinarias en circulaci\u00f3n<span class=\"__1 _4\"></span> (miles) 261.068 235.652 Ganancias/(p\u00e9rdidas) b\u00e1sicas por acci\u00f3n (euros por acci\u00f3n) (0,<span class=\"ls5\">38</span>) (0,31) (*) Cifras reex<span class=\"__1 _3\"></span>presadas ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "28.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Contingencias<span class=\"__1 _4\"></span> </span></span>El Grupo tie<span class=\"__1 _3\"></span>ne pasivos c<span class=\"__1 _3\"></span>ontingentes por <span class=\"__1 _3\"></span>avales bancarios <span class=\"__1 _3\"></span>y otras <span class=\"__1 _3\"></span>garant\u00edas relac<span class=\"__1 _3\"></span>ionadas con e<span class=\"__1 _3\"></span>l curso<span class=\"__1 _3\"></span> normal del negocio de las que se prev\u00e9 que no surgir\u00e1 ning\u00fan pasivo significativo.<span class=\"__1 _4\"></span> A 31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de <span class=\"lsa\">20<span class=\"__1 _3\"></span><span class=\"ls0_1\">24 <span class=\"ls11\">y <span class=\"__1 _3\"></span><span class=\"lsa\">20<span class=\"ls0_1\">23, el Gr<span class=\"__1 _3\"></span>upo ten\u00eda <span class=\"__1 _3\"></span>presentadas <span class=\"__1 _3\"></span>las siguientes <span class=\"__1 _3\"></span>garant\u00edas bancarias en<span class=\"__1 _3\"></span> </span></span></span></span></span>miles de euros: Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Garant\u00edas de contratos de venta en ejecuci\u00f3n 272.404 278.526 Otros conceptos 1.203 1.439 273.607 279.965 Adicionalmente, <span class=\"__1 _4\"></span>tal <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>indica <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>Notas <span class=\"__1 _7\"></span>6<span class=\"ls1d\">, <span class=\"__1 _4\"></span></span>7 <span class=\"__1 _4\"></span><span class=\"ls11\">y <span class=\"__1 _4\"></span></span>1<span class=\"__1 _4\"></span>7, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>tiene <span class=\"__1 _4\"></span>entregado<span class=\"ls1a\">s <span class=\"__1 _4\"></span></span>en <span class=\"__1 _4\"></span>garant\u00eda determinados <span class=\"__1 _17\"> </span>activos <span class=\"__1 _17\"> </span>ante <span class=\"__1 _17\"> </span>t<span class=\"__1 _4\"></span>erceros, <span class=\"__1 _17\"> </span>entre <span class=\"__1 _17\"> </span>ello<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>sindicado <span class=\"__1 _17\"> </span>b<span class=\"__1 _4\"></span>ancario <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _16\"> </span>mantiene <span class=\"__1 _17\"> </span>la financiaci\u00f3n <span class=\"__1 _20\"> </span>bancaria <span class=\"__1 _23\"> </span>y <span class=\"__1 _20\"> </span>el <span class=\"__1 _23\"> </span>Fo<span class=\"__1 _4\"></span>ndo <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>Apoyo <span class=\"__1 _23\"> </span>a <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>Solvencia <span class=\"__1 _23\"> </span>para <span class=\"__1 _20\"> </span>Empresas <span class=\"__1 _23\"> </span>Estrat\u00e9g<span class=\"__1 _4\"></span>icas <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>h<span class=\"__1 _4\"></span>a concedido la <span class=\"__1 _21\"></span>financiaci\u00f3n descrita <span class=\"__1 _21\"></span>en la N<span class=\"__1 _3\"></span><span class=\"ls15\">ota<span class=\"ls0_1\"> <span class=\"__1 _3\"></span><span class=\"ls2a\">17<span class=\"ls0_1\">. E<span class=\"__1 _3\"></span>ntre <span class=\"__1 _3\"></span>estas gara<span class=\"__1 _3\"></span>nt\u00edas <span class=\"__1 _3\"></span>cabe <span class=\"__1 _3\"></span>destacar <span class=\"__1 _3\"></span>la prenda <span class=\"__1 _3\"></span>sobre<span class=\"__1 _3\"></span> </span></span></span></span>determinados <span class=\"__1 _1f\"></span>activos <span class=\"__1 _1f\"></span>inmobili<span class=\"__1 _4\"></span>arios, <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>acciones <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span>terminadas <span class=\"__1 _1f\"></span>filiales, <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _1f\"></span>potenciales derechos  de  cobr<span class=\"__1 _3\"></span>o  derivados  de  r<span class=\"__1 _3\"></span>eclamos  y  so<span class=\"__1 _3\"></span>bre  cuentas  ba<span class=\"__1 _3\"></span>ncarias.  Adem\u00e1s, <span class=\"__1 _1a\"> </span>determinados proyectos <span class=\"__1 _7\"></span>firmado<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>filiales <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>sus <span class=\"__1 _1f\"></span>clientes, <span class=\"__1 _7\"></span>cuen<span class=\"__1 _4\"></span>tan <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>garant\u00eda <span class=\"__1 _7\"></span>corporativa <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>la casa matriz del Grupo respaldando el correcto cumplimiento de dichos contratos comerciales.<span class=\"__1 _4\"></span> <span class=\"ff1_1\"> </span>Asimismo, <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>cuenta <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>avales <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>ot<span class=\"__1 _4\"></span>ras <span class=\"__1 _4\"></span>gara<span class=\"__1 _4\"></span>nt\u00edas <span class=\"__1 _7\"></span>recibidas <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>terceros <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _7\"></span>de sus proyectos por un importe de 15.532 miles de euros. De acuerdo <span class=\"__1 _3\"></span>con las <span class=\"__1 _3\"></span>disposiciones de <span class=\"__1 _3\"></span>las N<span class=\"__1 _3\"></span>ormas Internacionales <span class=\"__1 _3\"></span>de Informaci<span class=\"__1 _3\"></span>\u00f3n Financiera (NI<span class=\"__1 _3\"></span>IF), el Grupo <span class=\"__1 _28\"> </span>ha <span class=\"__1 _28\"> </span>decidi<span class=\"__1 _4\"></span>do <span class=\"__1 _2b\"> </span>no<span class=\"__1 _4\"></span> <span class=\"__1 _2b\"> </span>propo<span class=\"__1 _4\"></span>rcionar <span class=\"__1 _2b\"> </span>det<span class=\"__1 _4\"></span>alles <span class=\"__1 _2b\"> </span>adici<span class=\"__1 _4\"></span>onales <span class=\"__1 _28\"> </span>sobre <span class=\"__1 _28\"> </span>las <span class=\"__1 _28\"> </span>posiciones <span class=\"__1 _28\"> </span>contables <span class=\"__1 _28\"> </span>de determinadas <span class=\"__1 _2e\"> </span>provisiones <span class=\"__1 _16\"> </span>re<span class=\"__1 _4\"></span>gistradas <span class=\"__1 _2e\"> </span>en <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>memoria <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>las <span class=\"__1 _2e\"> </span>cuentas <span class=\"__1 _2e\"> </span>anuales<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>consol<span class=\"__1 _4\"></span>idadas. <span class=\"__1 _16\"> </span>Esta<span class=\"__1 _4\"></span> decisi\u00f3n <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>toma <span class=\"__1 _4\"></span>con <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>fin <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>evitar <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>dicha <span class=\"__1 _4\"></span>di<span class=\"__1 _4\"></span>vulgaci\u00f3n <span class=\"__1 _4\"></span>pueda <span class=\"__1 _7\"></span>tener <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mpacto <span class=\"__1 _4\"></span>adverso <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _4\"></span>los intereses <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>sociedad, <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>conformidad <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>mejore<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>pr\u00e1cticas <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>pol\u00edti<span class=\"__1 _4\"></span>cas <span class=\"__1 _17\"> </span>adoptadas <span class=\"__1 _17\"> </span>en relaci\u00f3n con la confidencialidad y prote<span class=\"__1 _4\"></span>cci\u00f3n de la informaci\u00f3n financiera. La <span class=\"__1 _4\"></span>Di<span class=\"__1 _4\"></span>recci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>Grup<span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>considera <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>rovisiones <span class=\"__1 _4\"></span>registradas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>presentes <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _4\"></span>an<span class=\"__1 _4\"></span>uales consolidadas a 31 de diciembre de <span class=\"__1 _4\"></span><span class=\"lsa\">202</span>4 cubren razonablemente los riesgos por actas fiscal<span class=\"__1 _4\"></span>es (Nota 26), <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>itigios, <span class=\"__1 _1f\"></span>arbit<span class=\"__1 _4\"></span>rajes <span class=\"__1 _1f\"></span>y <span class=\"__1 _17\"> </span>reclamaciones, <span class=\"__1 _1f\"></span>sin <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>espere <span class=\"__1 _1f\"></span>su<span class=\"__1 _4\"></span>rjan <span class=\"__1 _1f\"></span>pasivos <span class=\"__1 _17\"> </span>adicionales <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>importe significativo a los reg<span class=\"__1 _3\"></span>istrados. En este <span class=\"__1 _3\"></span>sentido, los principales litigios, <span class=\"__1 _3\"></span>arbitrajes y <span class=\"__1 _3\"></span>reclamaciones son los que se describen a continuaci\u00f3n: Querella de la fiscal\u00eda especial El pe<span class=\"__1 _4\"></span>riodo para <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>instrucci\u00f3n <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>a causa <span class=\"__1 _4\"></span>se h<span class=\"__1 _4\"></span>ab\u00eda prorrogado <span class=\"__1 _4\"></span>hasta el <span class=\"__1 _4\"></span>28 <span class=\"__1 _4\"></span>de Juli<span class=\"__1 _4\"></span>o de <span class=\"__1 _4\"></span>2023, <span class=\"__1 _4\"></span>pero el Ministerio <span class=\"__1 _7\"></span>Fiscal <span class=\"__1 _1f\"></span>emiti\u00f3 <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>in<span class=\"__1 _4\"></span>forme <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _1f\"></span>16 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>ju<span class=\"__1 _4\"></span>lio <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>20<span class=\"__1 _4\"></span>23, <span class=\"__1 _7\"></span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>inte<span class=\"__1 _4\"></span>resaba <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>dictara Auto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>transformaci\u00f3n <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>proced<span class=\"__1 _4\"></span>imiento <span class=\"__1 _7\"></span>abreviado. <span class=\"__1 _4\"></span>El <span class=\"__1 _7\"></span>24 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>julio<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>2023 <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>Juez <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Instrucci\u00f3<span class=\"__1 _3\"></span>n dict\u00f3 <span class=\"__1 _1f\"></span>Auto <span class=\"__1 _17\"></span>ac<span class=\"__1 _3\"></span>ordando <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>contin\u00fae<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>tramitaci\u00f3n <span class=\"__1 _1f\"></span>respecto <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>ciertas <span class=\"__1 _1f\"></span>personas <span class=\"__1 _1f\"></span>f\u00edsicas <span class=\"__1 _1f\"></span>(ning\u00fan empleado <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>Duro Felguera, <span class=\"__1 _4\"></span>S.A <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>actualidad) <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>ju<span class=\"__1 _4\"></span>r\u00eddicas, <span class=\"__1 _4\"></span>entre <span class=\"__1 _4\"></span>ell<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>Duro <span class=\"__1 _4\"></span>Felguera, <span class=\"__1 _4\"></span>S.A. <span class=\"__1 _4\"></span>Duro Felguera recurr<span class=\"__1 _3\"></span>i\u00f3 <span class=\"__1 _3\"></span>dicho Au<span class=\"__1 _3\"></span>to <span class=\"__1 _3\"></span>en s<span class=\"__1 _3\"></span>ubsanaci\u00f3n, <span class=\"__1 _3\"></span>reforma <span class=\"__1 _21\"></span>y apelaci\u00f3n. <span class=\"__1 _3\"></span>El recurs<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>subsanaci\u00f3n <span class=\"__1 _3\"></span>ha si<span class=\"__1 _3\"></span>do estimado <span class=\"__1 _7\"></span>elimin\u00e1ndose <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>procedimiento <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>UTE <span class=\"__1 _7\"></span>Termocentro <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>25 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>septiembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2023<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>el Instructor desestim\u00f3 el <span class=\"__1 _3\"></span>recurso de reforma <span class=\"__1 _3\"></span>interpuesto. El Recurso <span class=\"__1 _3\"></span>de Apelaci\u00f3n fue <span class=\"__1 _3\"></span>estimado por la Secci\u00f3n <span class=\"__1 _1f\"></span>2\u00aa <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>la <span class=\"__1 _7\"></span>Sala <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>Pen<span class=\"__1 _4\"></span>al, <span class=\"__1 _7\"></span>ordenando <span class=\"__1 _7\"></span>al<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Juez <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>Instrucci\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>dictara <span class=\"__1 _7\"></span>nueva <span class=\"__1 _1f\"></span>resoluci\u00f3n dando <span class=\"__1 _2d\"> </span>respuesta <span class=\"__1 _22\"> </span>especifica <span class=\"__1 _22\"> </span>a <span class=\"__1 _2d\"> </span>las <span class=\"__1 _2d\"> </span>alegaciones <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>DF. <span class=\"__1 _22\"> </span>Fin<span class=\"__1 _4\"></span>almente, <span class=\"__1 _2d\"> </span>el <span class=\"__1 _22\"> </span>Juez <span class=\"__1 _22\"> </span>d<span class=\"__1 _4\"></span>ict\u00f3 <span class=\"__1 _22\"> </span>nuevo <span class=\"__1 _2d\"> </span>auto desestimatorio <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>pre<span class=\"__1 _4\"></span>tensiones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>compa\u00f1\u00eda <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>fue <span class=\"__1 _7\"></span>recurrido <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>Apelaci\u00f3n. <span class=\"__1 _1f\"></span>Con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>2<span class=\"__1 _4\"></span>1 <span class=\"__1 _7\"></span>de marzo 202<span class=\"__1 _4\"></span>4 la <span class=\"__1 _4\"></span>Sala <span class=\"__1 _4\"></span>ha desest<span class=\"__1 _4\"></span>imado el<span class=\"__1 _4\"></span> recurso <span class=\"__1 _4\"></span>y confirmado<span class=\"__1 _4\"></span> el<span class=\"__1 _4\"></span> Auto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>instancia, por e<span class=\"__1 _4\"></span>ntender <span class=\"__1 _4\"></span>que los <span class=\"__1 _1f\"></span>argumentos <span class=\"__1 _7\"></span>deben <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>ser <span class=\"__1 _1f\"></span>e<span class=\"ff8\">xpue<span class=\"__1 _4\"></span>stos <span class=\"__1 _7\"></span>como <span class=\"__1 _1f\"></span>\u201ccuestiones <span class=\"__1 _1f\"></span>previas\u201d <span class=\"__1 _7\"></span>o <span class=\"__1 _1f\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>defensa <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>lo <span class=\"__1 _1f\"></span>largo <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>el </span>Juicio Oral. La Fiscal\u00eda Anticorrupci\u00f3n, en su escrito de acusaci\u00f3n<span class=\"__1 _4\"></span> de 4 de julio de 2024 ha solicitado una <span class=\"__1 _3\"></span>multa <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>160 mi<span class=\"__1 _3\"></span>llones <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>uros <span class=\"__1 _21\"></span>contra Duro <span class=\"__1 _21\"></span>Felguera <span class=\"__1 _21\"></span>e inhabilitaci\u00f3n <span class=\"__1 _21\"></span>para ob<span class=\"__1 _3\"></span>tener subvenciones y <span class=\"__1 _29\"></span>ayudas <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>\u00fablicas, <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>contrat<span class=\"__1 _4\"></span>ar <span class=\"__1 _29\"></span>con <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>sector <span class=\"__1 _21\"></span>p\u00fablico <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>gozar <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>beneficios <span class=\"__1 _21\"></span>e <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>centivos <span class=\"__1 _21\"></span>fiscales o d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>Seguridad <span class=\"__1 _4\"></span>Social durante <span class=\"__1 _4\"></span>2 a\u00f1os. <span class=\"__1 _4\"></span>  <span class=\"__1 _4\"></span>Se <span class=\"__1 _4\"></span>ha di<span class=\"__1 _4\"></span>ctado <span class=\"__1 _4\"></span>Auto de <span class=\"__1 _4\"></span>Apertura d<span class=\"__1 _4\"></span>e Juicio <span class=\"__1 _4\"></span>Oral aco<span class=\"__1 _4\"></span>giendo<span class=\"__1 _3\"></span> las pretensiones <span class=\"__1 _3\"></span>del escrit<span class=\"__1 _3\"></span>o de Mi<span class=\"__1 _3\"></span>niste<span class=\"__1 _4\"></span>rio Fiscal, <span class=\"__1 _3\"></span>dando <span class=\"__1 _3\"></span>traslado a <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>partes para <span class=\"__1 _3\"></span>presentar e<span class=\"__1 _3\"></span>l escrito de <span class=\"__1 _4\"></span>defensa <span class=\"__1 _4\"></span>hasta <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>pr\u00f3ximo <span class=\"__1 _4\"></span>7 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>abril <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>2025. <span class=\"__1 _4\"></span>DF <span class=\"__1 _4\"></span>formul<span class=\"__1 _4\"></span>ar\u00e1 su<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>escrito <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>defen<span class=\"__1 _4\"></span>sa y <span class=\"__1 _4\"></span>rei<span class=\"__1 _4\"></span>terar\u00e1 <span class=\"__1 _4\"></span>las \u201ccuestiones <span class=\"__1 _3\"></span>previas\u201d <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>sean <span class=\"__1 _3\"></span>resueltas <span class=\"__1 _3\"></span>esta <span class=\"__1 _3\"></span>vez <span class=\"__1 _21\"></span>di<span class=\"__1 _4\"></span>rectamente <span class=\"__1 _3\"></span>por <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Secci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>enjuic<span class=\"__1 _4\"></span><span class=\"ff2_1\">iamiento </span>de <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>Sala <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>lo<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Penal, <span class=\"__1 _1f\"></span>manteniendo <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>Administ<span class=\"__1 _4\"></span>radores <span class=\"__1 _7\"></span>las <span class=\"__1 _1f\"></span>expectativas <span class=\"__1 _7\"></span>favorable<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>cuanto <span class=\"__1 _7\"></span>al desenlace <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>proceso <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>este sentido, <span class=\"__1 _21\"></span>si bien <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>resolver\u00e1 <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>plazo <span class=\"__1 _3\"></span>dif\u00edcil <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>cretar. <span class=\"__1 _21\"></span>No se <span class=\"__1 _21\"></span>han acordado me<span class=\"__1 _3\"></span>didas pecu<span class=\"__1 _3\"></span>niarias cautelares <span class=\"__1 _21\"></span>ni se ha <span class=\"__1 _21\"></span>requerido<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>compa\u00f1\u00eda la <span class=\"__1 _21\"></span>prestaci\u00f3n de <span class=\"__1 _21\"></span>fian<span class=\"__1 _4\"></span>za <span class=\"__1 _3\"></span>en aseguramiento de eventuales responsabilidades econ\u00f3micas. Es de notar que, e<span class=\"__1 _3\"></span>n cualquier caso, no cabe <span class=\"__1 _7\"></span>requerir <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>compa\u00f1\u00eda <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>prestaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>fianza <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>aseguramiento <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>eventuales <span class=\"__1 _7\"></span>condenas <span class=\"__1 _7\"></span>en sentencia <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>pago <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>multas <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>levan <span class=\"__1 _7\"></span>aparejados <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>delitos <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>sigue <span class=\"__1 _7\"></span>esta <span class=\"__1 _4\"></span>causa, habida cuenta de que tales<span class=\"__1 _3\"></span> fianzas han sido declaradas inconstitucionales por s<span class=\"__1 _3\"></span>entencia del Tribunal Constitucional 69/2023, de 19 de junio (BOE N\u00fam. 17<span class=\"__1 _4\"></span>6 de 25 de juli<span class=\"__1 _4\"></span>o de 2023 P\u00e1g. 108374). No es posible <span class=\"__1 _1f\"></span>determinar <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>probabilidad <span class=\"__1 _17\"> </span>o <span class=\"__1 _1f\"></span>consideraciones <span class=\"__1 _1f\"></span>prospectivas <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>car\u00e1cter <span class=\"__1 _1f\"></span>econ\u00f3mico, <span class=\"__1 _1f\"></span>ya <span class=\"__1 _1f\"></span>que depender\u00e1n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>resultados <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>estiones <span class=\"__1 _4\"></span>previas <span class=\"__1 _7\"></span>y su<span class=\"__1 _4\"></span>bsidiariamente <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>juici<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>oral, <span class=\"__1 _4\"></span>gozando la compa\u00f1\u00eda de la presunci\u00f3n de<span class=\"__1 _4\"></span> inocencia plena. En <span class=\"__1 _29\"></span>base <span class=\"__1 _21\"></span>a <span class=\"__1 _29\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>invest<span class=\"__1 _4\"></span>igaci\u00f3n <span class=\"__1 _29\"></span>int<span class=\"__1 _4\"></span>erna <span class=\"__1 _29\"></span>realizada <span class=\"__1 _21\"></span>y <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>la <span class=\"__1 _29\"></span>o<span class=\"__1 _4\"></span>pini\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>nuestros <span class=\"__1 _29\"></span>asesore<span class=\"__1 _4\"></span>s <span class=\"__1 _29\"></span>externos, <span class=\"__1 _21\"></span>se <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>sidera remota la <span class=\"__1 _4\"></span>posibilidad d<span class=\"__1 _4\"></span>e un desenlace <span class=\"__1 _4\"></span>desfavorable para los <span class=\"__1 _4\"></span>intereses del <span class=\"__1 _7\"></span>Grupo<span class=\"ls18\">. </span>A 31<span class=\"__1 _4\"></span> de dici<span class=\"__1 _4\"></span>embre de 2024 y 2023 el Grupo no ha registrado provisi\u00f3n alguna en este sentido. Comisi\u00f3n Nacional de los Mercados y de la Competencia (CNMC)<span class=\"__1 _4\"></span> En <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Expedie<span class=\"__1 _4\"></span>nte <span class=\"__1 _16\"> </span>S/DC/612/17 <span class=\"__1 _2e\"> </span>incoado <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>CNMC <span class=\"__1 _2e\"> </span>contra <span class=\"__1 _2e\"> </span>varias <span class=\"__1 _2e\"> </span>empresas <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>operan<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>el mercado <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>prestaci\u00f3n <span class=\"__1 _23\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>servicios <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>montaje <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>manteni<span class=\"__1 _4\"></span>miento <span class=\"__1 _20\"> </span>industrial, <span class=\"__1 _20\"> </span>entre <span class=\"__1 _20\"> </span>ellas <span class=\"__1 _1a\"> </span>DF Operaciones <span class=\"__1 _1f\"></span>y <span class=\"__1 _7\"></span>Montajes, <span class=\"__1 _1f\"></span>S.A.<span class=\"ls1b\">U.</span>, <span class=\"__1 _7\"></span>con <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _7\"></span>1<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>octu<span class=\"__1 _4\"></span>bre <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>2019 <span class=\"__1 _7\"></span>recay\u00f3 <span class=\"__1 _1f\"></span>resoluci\u00f3n <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>eclarando <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a existencia <span class=\"__1 _23\"> </span>de <span class=\"__1 _23\"> </span>infracci\u00f3n <span class=\"__1 _23\"> </span>e <span class=\"__1 _2e\"> </span>imp<span class=\"__1 _4\"></span>oniendo <span class=\"__1 _2e\"> </span>san<span class=\"__1 _4\"></span>ciones <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>19 <span class=\"__1 _23\"> </span>empre<span class=\"__1 _4\"></span>sas, <span class=\"__1 _2e\"> </span>entre <span class=\"__1 _23\"> </span>ellas <span class=\"__1 _2e\"> </span>DF <span class=\"__1 _23\"> </span>Operaci<span class=\"__1 _4\"></span>ones <span class=\"__1 _23\"> </span>y Montajes, S.A<span class=\"ls18\">.U<span class=\"__1 _4\"></span></span>. y<span class=\"__1 _4\"></span> subsi<span class=\"__1 _4\"></span>diariamente Du<span class=\"__1 _4\"></span>ro Fel<span class=\"__1 _4\"></span>guera S.A. <span class=\"__1 _4\"></span>por u<span class=\"__1 _4\"></span>n i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _4\"></span>de 1.32<span class=\"__1 _4\"></span>3 mil<span class=\"__1 _4\"></span>es de <span class=\"__1 _4\"></span>euros, y declarando <span class=\"__1 _29\"></span>concurrencia <span class=\"__1 _29\"></span>de <span class=\"__1 _29\"></span>proh<span class=\"__1 _4\"></span>ibici\u00f3n <span class=\"__1 _29\"></span>para <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span>tratar <span class=\"__1 _29\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>empresas <span class=\"__1 _29\"></span>del <span class=\"__1 _29\"></span>sect<span class=\"__1 _4\"></span>or <span class=\"__1 _29\"></span>p\u00fablico <span class=\"__1 _29\"></span>con <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _29\"></span>alcance y duraci\u00f3n pendientes de determinaci\u00f3n. DF Operaci<span class=\"__1 _4\"></span>ones y <span class=\"__1 _4\"></span>Montajes, <span class=\"__1 _4\"></span>S.A<span class=\"ls18\">.U</span>.<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>y Duro <span class=\"__1 _4\"></span>Felgue<span class=\"__1 _4\"></span>ra, S.A. pre<span class=\"__1 _4\"></span>sentaron escri<span class=\"__1 _4\"></span>to de <span class=\"__1 _4\"></span>demanda <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>26 <span class=\"__1 _4\"></span>de marzo de <span class=\"__1 _4\"></span>2021, <span class=\"__1 _4\"></span>sigui\u00e9ndose el <span class=\"__1 _4\"></span>procedimiento <span class=\"__1 _4\"></span>hasta la <span class=\"__1 _4\"></span>presentaci\u00f3n <span class=\"__1 _4\"></span>del escrito <span class=\"__1 _4\"></span>de con<span class=\"__1 _4\"></span>clusiones el <span class=\"__1 _4\"></span>4 de mayo de 2022, con lo que el procedimiento qued\u00f3 visto para sentencia. La Audiencia Nacional (AN) nos comunic\u00f3 <span class=\"__1 _3\"></span>que la votaci\u00f3n y el fallo tendr<span class=\"__1 _3\"></span>\u00edan lugar en mayo de 2024<span class=\"__1 _3\"></span>. Esto <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>obstante, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>junio <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>2024 <span class=\"__1 _7\"></span>la <span class=\"__1 _17\"> </span>AN <span class=\"__1 _1f\"></span>remiti\u00f3 <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>providencia <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>DF <span class=\"__1 _1f\"></span>Operaciones <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>Mont<span class=\"__1 _4\"></span>ajes,<span class=\"__1 _3\"></span> S.A.<span class=\"ls1b\">U.<span class=\"ls0_1\"> y <span class=\"__1 _4\"></span>Duro Felgu<span class=\"__1 _4\"></span>era, S.A. en l<span class=\"__1 _4\"></span>a que <span class=\"__1 _4\"></span>al amparo de<span class=\"__1 _4\"></span>l art 56.5 <span class=\"__1 _4\"></span>de la<span class=\"__1 _4\"></span> LJCA soli<span class=\"__1 _4\"></span>cit\u00f3 que se <span class=\"__1 _4\"></span>diera voz <span class=\"__1 _4\"></span>a </span></span>las <span class=\"__1 _20\"> </span>partes <span class=\"__1 _20\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _20\"> </span>termino <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>10 <span class=\"__1 _1a\"> </span>d\u00edas <span class=\"__1 _20\"> </span>para <span class=\"__1 _20\"> </span>qu<span class=\"__1 _4\"></span>e <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>pronunci<span class=\"__1 _4\"></span>aran <span class=\"__1 _23\"> </span>sobre<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _20\"> </span>posible <span class=\"__1 _20\"> </span>su<span class=\"__1 _4\"></span>spensi\u00f3n <span class=\"__1 _20\"> </span>del procedimiento, <span class=\"__1 _2e\"> </span>por <span class=\"__1 _2e\"> </span>el <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>nter\u00e9s <span class=\"__1 _16\"> </span>casacional <span class=\"__1 _2e\"> </span>para <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>formaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>jurispru<span class=\"__1 _4\"></span>dencia <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _16\"> </span>con <span class=\"__1 _2e\"> </span>la prescripci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>conductas <span class=\"__1 _16\"> </span>in<span class=\"__1 _4\"></span>fractoras <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>egislaci\u00f3n <span class=\"__1 _16\"> </span>en <span class=\"__1 _2e\"> </span>materia <span class=\"__1 _16\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _16\"> </span>competencia, <span class=\"__1 _16\"> </span>que <span class=\"__1 _2e\"> </span>los <span class=\"__1 _2e\"> </span>dos recursos <span class=\"__1 _21\"></span>casacio<span class=\"__1 _4\"></span>nales <span class=\"__1 _21\"></span> <span class=\"__1 _21\"></span>N.\u00ba<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>5<span class=\"__1 _4\"></span>957/2023 <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>57<span class=\"__1 _4\"></span>82/2023 <span class=\"__1 _21\"></span>pudieran<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>tener<span class=\"__1 _4\"></span>. <span class=\"__1 _21\"></span>Post<span class=\"__1 _4\"></span>eriormente, <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>21 <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>octub<span class=\"__1 _4\"></span>re<span class=\"__1 _3\"></span> de <span class=\"__1 _4\"></span>2024 <span class=\"__1 _4\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>AN h<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>suspendido <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>rocedimiento h<span class=\"__1 _4\"></span>asta que<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>lleve <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>cabo <span class=\"__1 _4\"></span>hasta <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>resol<span class=\"__1 _4\"></span>uci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los recursos casacionales mencionados<div class=\"c_1 w2_1 h0_1 gs4fc\"><div class=\"t_1 m0_1 x2_1 h7_1 y4c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 de <span class=\"__1 _4\"></span>diciembre de 2024 y 2023 <span class=\"__1 _4\"></span>e<span class=\"ls2\">l </span>Grupo tien<span class=\"__1 _4\"></span>e registrada una provisi\u00f3n<span class=\"__1 _4\"></span> por importe 0,5 millones </div><div class=\"t_1 m0_1 x2_1 h7_1 y184 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _17\"> </span>euros <span class=\"__1 _16\"> </span>para <span class=\"__1 _17\"> </span>atender <span class=\"__1 _17\"> </span>este <span class=\"__1 _17\"> </span>riesgo <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _16\"> </span>considera <span class=\"__1 _17\"> </span>suficiente <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>acu<span class=\"__1 _4\"></span>erdo <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>o<span class=\"__1 _4\"></span>pini\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>los </div><div class=\"t_1 m0_1 x2_1 h7_1 y185 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">administradores y sus asesores. </div><div class=\"t_1 m0_1 x2_1 h7_1 y892 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y893 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Contingencias y reclamaciones de proyectos </div><div class=\"t_1 m0_1 x2_1 h7_1 y894 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y895 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El Grupo mantiene abierta<span class=\"__1 _3\"></span>s, como es habitual en <span class=\"__1 _3\"></span>su sector de <span class=\"__1 _3\"></span>actividad, ciertas disputas judiciales <span class=\"__1 _3\"></span>y </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">arbitrales, <span class=\"__1 _7\"></span>enmarcadas <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>roceso <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>cierre <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>p<span class=\"__1 _4\"></span>royectos <span class=\"__1 _7\"></span>con <span class=\"__1 _4\"></span>clientes <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>proveedo<span class=\"__1 _4\"></span>res, <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>las </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuales <span class=\"__1 _17\"> </span>puede <span class=\"__1 _17\"> </span>figurar <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>demandante <span class=\"__1 _17\"> </span>o <span class=\"__1 _17\"> </span>demandado<span class=\"__1 _4\"></span>, <span class=\"__1 _17\"> </span>siendo <span class=\"__1 _17\"> </span>lo <span class=\"__1 _17\"> </span>habitual <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>existan <span class=\"__1 _17\"> </span>demandas </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">cruzadas por i<span class=\"__1 _4\"></span>mportes igual de relevantes. <span class=\"__1 _4\"></span>El Grupo eval\u00faa, al<span class=\"__1 _4\"></span> cierre de cada ejercicio, l<span class=\"__1 _4\"></span>os importes </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">estimados <span class=\"__1 _17\"> </span>para <span class=\"__1 _1f\"></span>hacer <span class=\"__1 _17\"> </span>frente <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>responsab<span class=\"__1 _3\"></span>ilidades <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>arbitrajes <span class=\"__1 _1f\"></span>y/o <span class=\"__1 _17\"> </span>litigios <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>curso, <span class=\"__1 _1f\"></span>probables <span class=\"__1 _1f\"></span>o </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ciertas, <span class=\"__1 _4\"></span>cuyo <span class=\"__1 _7\"></span>pago <span class=\"__1 _4\"></span>no <span class=\"__1 _7\"></span>es <span class=\"__1 _4\"></span>aun<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>totalmente <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span>terminable <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>cu<span class=\"__1 _4\"></span>anto <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>su <span class=\"__1 _4\"></span>importe <span class=\"__1 _7\"></span>exacto <span class=\"__1 _4\"></span>o <span class=\"__1 _7\"></span>es <span class=\"__1 _4\"></span>incierto </div><div class=\"t_1 m0_1 x2_1 h7_1 y384 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en  cuanto  a  la  fecha  que  se  producir\u00e1,  ya  que  depende  del  cumplimie<span class=\"__1 _3\"></span>nto  de  determ<span class=\"__1 _4\"></span>inadas </div><div class=\"t_1 m0_1 x2_1 h7_1 yc10 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">condiciones, <span class=\"__1 _7\"></span>dotando, <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>caso, <span class=\"__1 _4\"></span>las <span class=\"__1 _7\"></span>correspondientes <span class=\"__1 _4\"></span>p<span class=\"__1 _4\"></span>rovisiones, <span class=\"__1 _7\"></span>salvo <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>las <span class=\"__1 _4\"></span>mi<span class=\"__1 _4\"></span>smas <span class=\"__1 _4\"></span>no<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>sean </div><div class=\"t_1 m0_1 x2_1 h7_1 yc11 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">susceptibles <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>cuantificaci\u00f3n, <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>cuyo <span class=\"__1 _7\"></span>caso <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>ofrece <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>portuno <span class=\"__1 _4\"></span>desglose. <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _4\"></span>realiza <span class=\"__1 _7\"></span>una </div><div class=\"t_1 m0_1 x2_1 h7_1 y86c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">evaluaci\u00f3n <span class=\"__1 _2b\"> </span>de <span class=\"__1 _28\"> </span>aquellos <span class=\"__1 _2b\"> </span>que <span class=\"__1 _2b\"> </span>de<span class=\"__1 _4\"></span>ben <span class=\"__1 _2b\"> </span>ser <span class=\"__1 _2b\"> </span>desglosados <span class=\"__1 _2b\"> </span>por <span class=\"__1 _28\"> </span>t<span class=\"__1 _4\"></span>ener <span class=\"__1 _2b\"> </span>la <span class=\"__1 _2b\"> </span>consideraci\u00f3n <span class=\"__1 _2b\"> </span>de <span class=\"__1 _28\"> </span>pasivos </div><div class=\"t_1 m0_1 x2_1 h7_1 ybe6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">contingentes, <span class=\"__1 _4\"></span>entendiendo <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>tales <span class=\"__1 _4\"></span>posibles <span class=\"__1 _4\"></span>obligaciones <span class=\"__1 _4\"></span>que t<span class=\"__1 _4\"></span>eniendo <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>origen <span class=\"__1 _4\"></span>sucesos p<span class=\"__1 _4\"></span>asados, </div><div class=\"t_1 m0_1 x2_1 h7_1 yc12 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuya <span class=\"__1 _16\"> </span>materializaci\u00f3n <span class=\"__1 _2e\"> </span>futura <span class=\"__1 _16\"> </span>est\u00e1 <span class=\"__1 _16\"> </span>condicionada <span class=\"__1 _16\"> </span>a <span class=\"__1 _2e\"> </span>que <span class=\"__1 _16\"> </span>ocurran, <span class=\"__1 _16\"> </span>o <span class=\"__1 _2e\"> </span>no, <span class=\"__1 _16\"> </span>uno <span class=\"__1 _16\"> </span>o <span class=\"__1 _16\"> </span>m\u00e1s <span class=\"__1 _2e\"> </span>eventos <span class=\"__1 _16\"> </span>futuros </div><div class=\"t_1 m0_1 x2_1 h7_1 yc13 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">independientes de la voluntad del<span class=\"__1 _4\"></span> Grupo.   </div><div class=\"t_1 m0_1 x2_1 h7_1 yb9b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cada <span class=\"__1 _4\"></span>uno <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>estos <span class=\"__1 _4\"></span>liti<span class=\"__1 _4\"></span>gios se <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span>cuentra <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>fase <span class=\"__1 _4\"></span>procesal <span class=\"__1 _4\"></span>distinta <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>formulaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _7\"></span>a<span class=\"ls2c\">s </span></div><div class=\"t_1 m0_1 x2_1 h7_1 yc2a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">presentes <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _1f\"></span>anuales <span class=\"__1 _1f\"></span>consoli<span class=\"__1 _4\"></span>dadas, <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>esper\u00e1ndose <span class=\"__1 _1f\"></span>un<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>resoluci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>mismas <span class=\"__1 _1f\"></span>antes <span class=\"__1 _17\"> </span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 yc2b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">finales de <span class=\"__1 _3\"></span>2025. <span class=\"__1 _3\"></span>En <span class=\"__1 _3\"></span>base <span class=\"__1 _3\"></span>a la <span class=\"__1 _3\"></span>opini\u00f3n de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>asesores legales <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>sus <span class=\"__1 _3\"></span>valoraciones <span class=\"__1 _3\"></span>internas e <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nformes </div><div class=\"t_1 m0_1 x2_1 h7_1 y8dc ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de terceros del <span class=\"__1 _4\"></span>Grupo, formulada sobre la informaci\u00f3n <span class=\"__1 _4\"></span>disponible, el <span class=\"__1 _4\"></span>Grupo estima que, excepto por </div><div class=\"t_1 m0_1 x2_1 h7_1 yc2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">aquellos <span class=\"__1 _21\"></span>litigios <span class=\"__1 _21\"></span>para <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _29\"></span>regist<span class=\"__1 _4\"></span>rado <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>pro<span class=\"__1 _4\"></span>visi\u00f3n <span class=\"__1 _29\"></span>correspondiente <span class=\"__1 _21\"></span>(ver No<span class=\"__1 _3\"></span>ta <span class=\"__1 _21\"></span>20), <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>senlace </div><div class=\"t_1 m0_1 x2_1 h7_1 y141 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>mismas <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>influir\u00e1 <span class=\"__1 _7\"></span>signifi<span class=\"__1 _4\"></span>cativamente <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>situaci\u00f3n <span class=\"__1 _7\"></span>patrimonial <span class=\"__1 _7\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>ni <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>prev\u00e9 <span class=\"__1 _7\"></span>que </div><div class=\"t_1 m0_1 x2_1 h7_1 y808 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">surjan nuevos pasivos significativos a los ya provisionados<span class=\"__1 _4\"></span>. </div><div class=\"t_1 m0_1 x2_1 h7_1 y2e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _4\"></span>continuaci\u00f3n, <span class=\"__1 _4\"></span>se <span class=\"__1 _4\"></span>descri<span class=\"__1 _4\"></span>ben <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>litigios <span class=\"__1 _4\"></span>m\u00e1s <span class=\"__1 _4\"></span>rel<span class=\"__1 _4\"></span>evantes, en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>t\u00e9rminos <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>importe<span class=\"__1 _4\"></span>, p<span class=\"__1 _4\"></span>ara e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>Grupo<span class=\"ls1d\">, </span></div><div class=\"t_1 m0_1 x2_1 h7_1 ya21 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">para <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>exi<span class=\"__1 _4\"></span>ste <span class=\"__1 _21\"></span>una <span class=\"__1 _3\"></span>probabilidad <span class=\"__1 _3\"></span>asociada <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>probable <span class=\"__1 _21\"></span>o <span class=\"__1 _3\"></span>posible <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>cuanto <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>su <span class=\"__1 _3\"></span>resoluci\u00f3n <span class=\"__1 _21\"></span>a <span class=\"__1 _3\"></span>favor </div><div class=\"t_1 m0_1 x2_1 h7_1 yb7f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">o en contra <span class=\"__1 _3\"></span>del Grupo, en <span class=\"__1 _3\"></span>funci\u00f3n de <span class=\"__1 _3\"></span>su posici\u00f3n como <span class=\"__1 _3\"></span>demandante o <span class=\"__1 _3\"></span>demandado<span class=\"__1 _4\"></span><span class=\"ls18\">. </span>En <span class=\"__1 _3\"></span>opini\u00f3n de los<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb80 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Administradores <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>Sociedad <span class=\"__1 _4\"></span>Do<span class=\"__1 _4\"></span>minante <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>sus <span class=\"__1 _4\"></span>asesores <span class=\"__1 _7\"></span>legales <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>posibles <span class=\"__1 _4\"></span>i<span class=\"__1 _4\"></span>mpactos <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 yb81 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo derivados del resto de demandas no ser\u00edan significativos: </div><div class=\"t_1 m0_1 x2_1 h7_1 yc2d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x98 hb yc2e ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">1)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1\">Proyecto Reco<span class=\"__1 _4\"></span>pe (Costa Rica) </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 yc2f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc30 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>fecha <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _21\"></span>mantiene <span class=\"__1 _3\"></span>abiertos <span class=\"__1 _21\"></span>dos <span class=\"__1 _21\"></span>procesos <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>v\u00eda <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>tencioso-administrativa <span class=\"__1 _3\"></span>contra <span class=\"__1 _21\"></span>Recope. </div><div class=\"t_1 m0_1 x2_1 h7_1 yc31 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El primero de <span class=\"__1 _3\"></span>ellos para qu<span class=\"__1 _3\"></span>e se <span class=\"__1 _3\"></span>declare la responsabilidad patrimonial <span class=\"__1 _3\"></span>de Recope <span class=\"__1 _3\"></span>y/o el desequilibrio </div><div class=\"t_1 m0_1 x2_1 h7_1 yc32 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">financiero <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>casionados <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>cambios <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>alcances, <span class=\"__1 _4\"></span>modificaciones <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>stanciales, <span class=\"__1 _4\"></span>retrasos </div><div class=\"t_1 m0_1 x2_1 h7_1 yc33 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">y desnaturalizaci\u00f3n de los dos contratos (uno d<span class=\"__1 _3\"></span>e construcci\u00f3n de 4 esferas y<span class=\"__1 _3\"></span> otro de 3 tanques) qu<span class=\"__1 _3\"></span>e </div><div class=\"t_1 m0_1 x2_1 h7_1 y94d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>jecutaba <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>este <span class=\"__1 _7\"></span>cli<span class=\"__1 _4\"></span>ente. <span class=\"__1 _7\"></span>Asimismo, <span class=\"__1 _7\"></span>pretende <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>an<span class=\"__1 _4\"></span>ulen <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>actos <span class=\"__1 _7\"></span>administ<span class=\"__1 _4\"></span>rativos </div><div class=\"t_1 m0_1 x2_1 h7_1 yc34 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>cliente <span class=\"__1 _7\"></span>rechaz\u00f3 <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>reclamos <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>nterpuestos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>v\u00ed<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>administrativa, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su </div><div class=\"t_1 m0_1 x2_1 h7_1 yc35 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">momento. <span class=\"__1 _7\"></span>Tambi\u00e9n, <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>ha <span class=\"__1 _4\"></span>ampliado <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>pretensi\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>demand<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>para <span class=\"__1 _7\"></span>que <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>declare <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>ilegalidad </div><div class=\"t_1 m0_1 x2_1 h7_1 yc36 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>suspensi\u00f3n <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>contrato <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>desalojo <span class=\"__1 _4\"></span>decretados <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>Rec<span class=\"__1 _3\"></span>ope, <span class=\"__1 _4\"></span>as\u00ed <span class=\"__1 _4\"></span>como <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>propia </div><div class=\"t_1 m0_1 x2_1 h7_1 yb86 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">mano <span class=\"__1 _4\"></span>de obra <span class=\"__1 _4\"></span>que forman parte<span class=\"__1 _4\"></span> del <span class=\"__1 _4\"></span>alcance contractual. <span class=\"__1 _4\"></span>Se e<span class=\"__1 _4\"></span>st\u00e1 a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>espera de qu<span class=\"__1 _4\"></span>e se <span class=\"__1 _4\"></span>lleve <span class=\"__1 _4\"></span>a cabo </div><div class=\"t_1 m0_1 x2_1 h7_1 y104 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">el juicio oral y p\u00fablico el cual fue convocado para el 6 de enero de 2025. </div><div class=\"t_1 m0_1 x2_1 h7_1 yba5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc37 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>bjeto <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>segundo <span class=\"__1 _7\"></span>proceso <span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>sentencia <span class=\"__1 _7\"></span>se <span class=\"__1 _4\"></span>decl<span class=\"__1 _4\"></span>are <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>derech<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>ampliaci\u00f3n <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>pl<span class=\"__1 _4\"></span>azo </div><div class=\"t_1 m0_1 x2_1 h7_1 yc38 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">para la ejecuci\u00f3n del contrato y su derec<span class=\"__1 _3\"></span>ho a la ejecuci\u00f3n y terminaci\u00f3n de las o<span class=\"__1 _3\"></span>bras pendientes, en </div><div class=\"t_1 m0_1 x2_1 h7_1 yc39 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">virtud <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _17\"> </span>retrasos <span class=\"__1 _17\"> </span>y <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>general, <span class=\"__1 _17\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>hechos <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>Re<span class=\"__1 _4\"></span>cope <span class=\"__1 _17\"> </span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _17\"> </span>imputables <span class=\"__1 _16\"> </span>al <span class=\"__1 _16\"> </span>Grupo. <span class=\"__1 _16\"> </span>Adem\u00e1s, <span class=\"__1 _17\"> </span>se </div><div class=\"t_1 m0_1 x2_1 h7_1 yc3a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">pretende <span class=\"__1 _3\"></span>que <span class=\"__1 _3\"></span>se d<span class=\"__1 _3\"></span>eclare <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>nulidad <span class=\"__1 _3\"></span>absoluta <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>procedimientos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>resoluci\u00f3n <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>tractual <span class=\"__1 _3\"></span>instados </div><div class=\"t_1 m0_1 x2_1 h7_1 yc3b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _23\"> </span>RECOPE. <span class=\"__1 _23\"> </span>Fin<span class=\"__1 _4\"></span>almente <span class=\"__1 _23\"> </span>se <span class=\"__1 _23\"> </span>pre<span class=\"__1 _4\"></span>tende <span class=\"__1 _23\"> </span>que <span class=\"__1 _23\"> </span>se <span class=\"__1 _20\"> </span>declare <span class=\"__1 _23\"> </span>el <span class=\"__1 _20\"> </span>incumpli<span class=\"__1 _4\"></span>miento <span class=\"__1 _23\"> </span>contractual <span class=\"__1 _23\"> </span>grave <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>la<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc3c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ilegalidad <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>nductas <span class=\"__1 _1f\"></span>mat<span class=\"__1 _4\"></span>eriales <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Recope <span class=\"__1 _1f\"></span>consi<span class=\"__1 _4\"></span>stentes <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>ejecutar <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>propia <span class=\"__1 _17\"> </span>mano <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>sin </div><div class=\"t_1 m0_1 x2_1 h7_1 y1ea ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">previa resoluci\u00f3n contractual en firme, obras para la puesta en marcha de uno de los tanques. </div><div class=\"t_1 m0_1 x2_1 h7_1 yc3d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">  </div><div class=\"t_1 m0_1 x2_1 h7_1 ya93 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En relaci\u00f3n con el contencioso adm<span class=\"__1 _3\"></span>inistrativo, interpuesto por el Grupo en tribunales del Costa Rica,<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y7d1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _20\"> </span>contra <span class=\"__1 _23\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>desestimaci\u00f3n <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>Recope <span class=\"__1 _20\"> </span>de <span class=\"__1 _23\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _23\"> </span>reclamaci\u00f3n <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>restablecimiento <span class=\"__1 _20\"> </span>del <span class=\"__1 _23\"> </span>equil<span class=\"__1 _4\"></span>ibrio<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y7d2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">econ\u00f3mico <span class=\"__1 _7\"></span>financiero <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>Contratos, <span class=\"__1 _7\"></span>con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>24 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>noviembre <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2021 <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>notifi<span class=\"__1 _4\"></span>c\u00f3 <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>Tribunal </div><div class=\"t_1 m0_1 x2_1 h7_1 y3d6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dictamen <span class=\"__1 _17\"> </span>Pericial <span class=\"__1 _17\"> </span>Judicial. <span class=\"__1 _1f\"></span>La <span class=\"__1 _17\"> </span>cita<span class=\"__1 _4\"></span>da <span class=\"__1 _17\"> </span>prueba <span class=\"__1 _17\"> </span>pericial <span class=\"__1 _17\"> </span>confirma <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>man<span class=\"__1 _4\"></span>era <span class=\"__1 _17\"></span>contundente <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>posici\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 y9b3 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">sostenida <span class=\"__1 _7\"></span>por <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>Grupo, <span class=\"__1 _7\"></span>acreditando <span class=\"__1 _4\"></span>que <span class=\"__1 _7\"></span>Recope<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>respet\u00f3 <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>condiciones <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>cont<span class=\"__1 _4\"></span>rato <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>que, <span class=\"__1 _7\"></span>en </div><div class=\"t_1 m0_1 x2_1 h7_1 yaea ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">virtud <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>ello<span class=\"__1 _4\"></span>, e<span class=\"__1 _4\"></span>l <span class=\"__1 _4\"></span>Grupo <span class=\"__1 _4\"></span>tuvo <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>incurrir <span class=\"__1 _4\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>sobrecostos <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>permanencia <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>obra <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>obras </div></div><div class=\"c_1 w2_1 h0_1 gs4fe\"><div class=\"t_1 m0_1 x2_1 h7_1 y4c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">adicionales, <span class=\"__1 _7\"></span>entre <span class=\"__1 _7\"></span>ot<span class=\"__1 _4\"></span>ros, <span class=\"__1 _7\"></span>todo <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>cual <span class=\"__1 _7\"></span>produjo <span class=\"__1 _7\"></span>un <span class=\"__1 _1f\"></span>importante <span class=\"__1 _7\"></span>desequilibro <span class=\"__1 _7\"></span>econ\u00f3mico<span class=\"__1 _7\"></span>-financ<span class=\"__1 _3\"></span>iero <span class=\"__1 _7\"></span>del </div><div class=\"t_1 m0_1 x2_1 h7_1 y184 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">contrato que debe ser compensado al Grupo. </div><div class=\"t_1 m0_1 x2_1 h7_1 y185 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y892 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _4\"></span>su <span class=\"__1 _7\"></span>parte, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>cl<span class=\"__1 _4\"></span>iente <span class=\"__1 _7\"></span>comunic\u00f3 <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>Grupo <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>inicio <span class=\"__1 _7\"></span>formal <span class=\"__1 _4\"></span>del <span class=\"__1 _7\"></span>proceso <span class=\"__1 _4\"></span>administrativo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>resoluci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 y893 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>contratos <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>27 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>febrero <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2023, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>recla<span class=\"__1 _3\"></span>maci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>87 <span class=\"__1 _7\"></span>millones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>USD <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>concepto <span class=\"__1 _7\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y894 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">da\u00f1os <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>perjuicios <span class=\"__1 _4\"></span>y <span class=\"__1 _4\"></span>mult<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>entre <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>dos <span class=\"__1 _4\"></span>contratos. <span class=\"__1 _4\"></span>Asimismo, <span class=\"__1 _4\"></span>se <span class=\"__1 _7\"></span>solicita <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>jecuci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>gara<span class=\"__1 _3\"></span>nt\u00edas. </div><div class=\"t_1 m0_1 x2_1 h7_1 y895 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Existen <span class=\"__1 _4\"></span>avales <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>vigo<span class=\"__1 _4\"></span>r <span class=\"__1 _4\"></span>a l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>fecha <span class=\"__1 _4\"></span>con <span class=\"__1 _4\"></span>contragarant\u00eda <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>ban<span class=\"__1 _4\"></span>co <span class=\"__1 _4\"></span>espa\u00f1ol <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>importe <span class=\"__1 _4\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>12 <span class=\"__1 _4\"></span>millones </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de USD. DF ha interpuesto<span class=\"__1 _3\"></span> en los plazos legales los p<span class=\"__1 _3\"></span>ertinentes recursos de revocatoria y<span class=\"__1 _3\"></span> apelaci\u00f3n, </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">as\u00ed <span class=\"__1 _21\"></span>como<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>medidas<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cautelares <span class=\"__1 _21\"></span>para <span class=\"__1 _3\"></span>proteger <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>ejecuci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _3\"></span>avales <span class=\"__1 _21\"></span>otorgados. <span class=\"__1 _21\"></span>Antes <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>dichos </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">recursos <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>resuelvan, <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>agosto <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>2023, <span class=\"__1 _7\"></span>Recope <span class=\"__1 _7\"></span>solicit\u00f3 <span class=\"__1 _7\"></span>ejecuci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>avales <span class=\"__1 _4\"></span>por <span class=\"__1 _7\"></span>imp<span class=\"__1 _4\"></span>orte <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>7.3 </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>USD. <span class=\"__1 _4\"></span>Con<span class=\"__1 _4\"></span>tra <span class=\"__1 _4\"></span>dicha <span class=\"__1 _4\"></span>ejecuci\u00f3n <span class=\"__1 _4\"></span>Duro<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Felguera, S.A.<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>interpuso <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>n<span class=\"__1 _7\"></span>ueva medida <span class=\"__1 _4\"></span>caut<span class=\"__1 _4\"></span>elar </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">provisional\u00edsima, l<span class=\"__1 _4\"></span>a cual fue acogida por <span class=\"__1 _4\"></span>dos tribunales distintos. Se h<span class=\"__1 _4\"></span>a solicitado la acumulaci\u00f3n de </div><div class=\"t_1 m0_1 x2_1 h7_1 y384 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ambos dict\u00e1menes y se encuentra a la espera de dicha resoluci\u00f3n. </div><div class=\"t_1 m0_1 x2_1 h7_1 yc10 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc11 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>pini\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>Administradore<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>su<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>asesore<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>le<span class=\"__1 _4\"></span>gales <span class=\"__1 _7\"></span>internos <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>externos, <span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>probable <span class=\"__1 _7\"></span>este </div><div class=\"t_1 m0_1 x2_1 h7_1 y86c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">proceso <span class=\"__1 _4\"></span>concluya <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>un <span class=\"__1 _4\"></span>acto <span class=\"__1 _4\"></span>administrativo <span class=\"__1 _4\"></span>firme de <span class=\"__1 _4\"></span>resoluci\u00f3n <span class=\"__1 _4\"></span>contractual. <span class=\"__1 _4\"></span>No <span class=\"__1 _4\"></span>obstante, <span class=\"__1 _4\"></span>dado <span class=\"__1 _4\"></span>que </div><div class=\"t_1 m0_1 x2_1 h7_1 ybe6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">las medid<span class=\"__1 _4\"></span>as cautelares provision<span class=\"__1 _4\"></span>al\u00edsimas han sido <span class=\"__1 _4\"></span>acogidas, <span class=\"__1 _4\"></span>se h<span class=\"__1 _4\"></span>an suspendido todo<span class=\"__1 _4\"></span>s los efecto<span class=\"__1 _4\"></span>s de </div><div class=\"t_1 m0_1 x2_1 h7_1 yc12 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la re<span class=\"__1 _4\"></span>soluci\u00f3n contractual<span class=\"__1 _4\"></span> y/o l<span class=\"__1 _4\"></span>a ejecuci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las garant\u00edas. <span class=\"__1 _4\"></span>Se e<span class=\"__1 _4\"></span>stima como <span class=\"__1 _4\"></span>altamente <span class=\"__1 _4\"></span>probable que </div><div class=\"t_1 m0_1 x2_1 h7_1 yc13 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">estas <span class=\"__1 _4\"></span>medidas <span class=\"__1 _4\"></span>cautelares <span class=\"__1 _4\"></span>sean <span class=\"__1 _4\"></span>acogi<span class=\"__1 _4\"></span>das <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>tribunal. <span class=\"__1 _4\"></span>Por <span class=\"__1 _4\"></span>otro <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>ado, y <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>cuan<span class=\"__1 _4\"></span>to <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cuesti\u00f3n <span class=\"__1 _4\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 yc14 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">fondo, <span class=\"__1 _4\"></span>si <span class=\"__1 _4\"></span>bien <span class=\"__1 _4\"></span>es <span class=\"__1 _7\"></span>un <span class=\"__1 _4\"></span>proceso <span class=\"__1 _4\"></span>abierto <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>que <span class=\"__1 _4\"></span>existe <span class=\"__1 _4\"></span>incertidumbre <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>su <span class=\"__1 _4\"></span>resolu<span class=\"__1 _4\"></span>ci\u00f3n, en <span class=\"__1 _4\"></span>o<span class=\"__1 _4\"></span>pini\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 yc15 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>Administradores <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>sus <span class=\"__1 _7\"></span>asesores <span class=\"__1 _7\"></span>legales <span class=\"__1 _4\"></span>externos <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>riesgo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>est<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>proceso <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>Grupo <span class=\"__1 _4\"></span>es </div><div class=\"t_1 m0_1 x2_1 h7_1 yc16 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">remoto, <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>base <span class=\"__1 _7\"></span>al <span class=\"__1 _1f\"></span>dictamen <span class=\"__1 _1f\"></span>pericial <span class=\"__1 _1f\"></span>judicial <span class=\"__1 _1f\"></span>existente, <span class=\"__1 _7\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>lo <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>han <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>gistrado <span class=\"__1 _7\"></span>pro<span class=\"__1 _4\"></span>visi\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 yb17 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">alguna al 31 de diciembre de 2024<span class=\"__1 _4\"></span>.  </div><div class=\"t_1 m0_1 x2_1 h7_1 yc17 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x98 hb ybd2 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">2)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1\">Proyecto Jebel Ali<span class=\"__1 _4\"></span> Power Station (Emiratos \u00c1rabes) </span></span></div><div class=\"t_1 m0_1 x76 h7_1 y1cf ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _7\"></span>sept<span class=\"__1 _4\"></span>iembre <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>2020<span class=\"__1 _4\"></span><span class=\"ls18\">, <span class=\"__1 _7\"></span></span>Du<span class=\"__1 _4\"></span>bai <span class=\"__1 _7\"></span>Elect<span class=\"__1 _4\"></span>ricity <span class=\"__1 _7\"></span>an<span class=\"__1 _4\"></span>d <span class=\"__1 _7\"></span>Water <span class=\"__1 _1f\"></span>Authority <span class=\"__1 _7\"></span>(DEWA) <span class=\"__1 _1f\"></span>int<span class=\"__1 _4\"></span>erpuso <span class=\"__1 _7\"></span>demanda <span class=\"__1 _1f\"></span>contra </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Duro <span class=\"__1 _7\"></span>Felguera <span class=\"__1 _7\"></span>S.A. <span class=\"__1 _7\"></span>(DFSA) <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>Tribunales <span class=\"__1 _7\"></span>ordinarios <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Dub\u00e1i, <span class=\"__1 _7\"></span>reclamando <span class=\"__1 _7\"></span>da\u00f1os <span class=\"__1 _7\"></span>derivados <span class=\"__1 _7\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">una <span class=\"__1 _4\"></span>terminaci\u00f3n <span class=\"__1 _4\"></span>contractual <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Proyecto <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>referenci<span class=\"__1 _4\"></span>a. <span class=\"__1 _4\"></span>DFSA <span class=\"__1 _4\"></span>adem\u00e1s <span class=\"__1 _4\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>cuestionar <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>fondo <span class=\"__1 _4\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d3 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">su <span class=\"__1 _4\"></span>reclamaci<span class=\"__1 _4\"></span>\u00f3n, <span class=\"__1 _4\"></span>interpuso <span class=\"__1 _4\"></span>u<span class=\"__1 _4\"></span>na <span class=\"__1 _4\"></span>declinatoria <span class=\"__1 _7\"></span>sobre <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>comp<span class=\"__1 _4\"></span>etencia <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _4\"></span>tribunales <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>ocales. <span class=\"__1 _4\"></span>El <span class=\"__1 _7\"></span>26 <span class=\"__1 _4\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 yc18 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">abril <span class=\"__1 _4\"></span>de 2<span class=\"__1 _4\"></span>022 el <span class=\"__1 _4\"></span>Tribunal <span class=\"__1 _4\"></span>Supremo de <span class=\"__1 _4\"></span>Dub\u00e1i <span class=\"__1 _4\"></span>fall\u00f3 <span class=\"__1 _4\"></span>a favor d<span class=\"__1 _4\"></span>e la <span class=\"__1 _4\"></span>competenci<span class=\"__1 _4\"></span>a local, sol<span class=\"__1 _4\"></span>icitando DEWA </div><div class=\"t_1 m0_1 x2_1 h7_1 yc19 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _1f\"></span>junio <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>2022 <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>reanudaci\u00f3n <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>su <span class=\"__1 _1f\"></span>demanda <span class=\"__1 _7\"></span>contra <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Gru<span class=\"__1 _4\"></span>po, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>q<span class=\"__1 _4\"></span>ue <span class=\"__1 _7\"></span>act<span class=\"__1 _4\"></span>ualmente <span class=\"__1 _1f\"></span>asciende <span class=\"__1 _7\"></span>a </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.082.705.150,80 <span class=\"__1 _17\"> </span>AED. <span class=\"__1 _17\"> </span>El <span class=\"__1 _16\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>present\u00f3 <span class=\"__1 _17\"> </span>su <span class=\"__1 _16\"> </span>escrito <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>contestaci\u00f3n <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>demanda <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>su <span class=\"__1 _16\"> </span>propia </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d7 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">demanda contra DEWA el 8 de agosto de 2022, reclamando el pago de 603.886<span class=\"__1 _3\"></span>.977,74 AED. <span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De <span class=\"__1 _16\"> </span>conformidad <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>procedimiento <span class=\"__1 _16\"> </span>local, <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>nombr\u00f3 <span class=\"__1 _16\"> </span>por <span class=\"__1 _16\"> </span>el <span class=\"__1 _16\"> </span>Tribunal <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>un <span class=\"__1 _2e\"> </span>Grupo <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>expertos </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">t\u00e9cnicos <span class=\"__1 _17\"></span>independientes <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>an\u00e1lisis <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _17\"> </span>aspectos <span class=\"__1 _1f\"></span>t<span class=\"__1 _4\"></span>\u00e9cnicos <span class=\"__1 _1f\"></span>en <span class=\"__1 _17\"> </span>disputa, <span class=\"__1 _1f\"></span>que <span class=\"__1 _17\"> </span>presentaron <span class=\"__1 _1f\"></span>su </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">informe <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>17 de <span class=\"__1 _21\"></span>abril <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>2023. E<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>12 <span class=\"__1 _21\"></span>de j<span class=\"__1 _3\"></span>unio <span class=\"__1 _3\"></span>2023 <span class=\"__1 _21\"></span>el <span class=\"__1 _3\"></span>Tribunal <span class=\"__1 _3\"></span>decidi\u00f3 <span class=\"__1 _21\"></span>no se<span class=\"__1 _3\"></span>guir <span class=\"__1 _21\"></span>las recomendaciones<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y1dc ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>expertos y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>emiti\u00f3 <span class=\"__1 _21\"></span>una <span class=\"__1 _3\"></span>sentencia <span class=\"__1 _3\"></span>con <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>guientes <span class=\"__1 _21\"></span>compensaciones: <span class=\"__1 _3\"></span>(i) <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>favor <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>DF: (a) <span class=\"__1 _21\"></span>AED </div><div class=\"t_1 m0_1 x2_1 h7_1 y1dd ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1,085,064.10, <span class=\"__1 _21\"></span>(b) <span class=\"__1 _3\"></span>USD <span class=\"__1 _21\"></span>404,422.36 <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>(c) <span class=\"__1 _21\"></span>euros <span class=\"__1 _3\"></span>3,523,803.96; <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>(i<span class=\"__1 _4\"></span>i) <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>fa<span class=\"__1 _4\"></span>vor <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>DEWA: <span class=\"__1 _29\"></span>5<span class=\"__1 _4\"></span>1.853.746,58 </div><div class=\"t_1 m0_1 x2_1 h7_1 y1de ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">AED, 2.342.858,09 USD, 14.784.560,16 EUR. </div><div class=\"t_1 m0_1 x2_1 h7_1 y1df ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y1e0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Despu\u00e9s <span class=\"__1 _3\"></span>de que <span class=\"__1 _21\"></span>la sentencia <span class=\"__1 _21\"></span>fuera recurrida <span class=\"__1 _3\"></span>en ap<span class=\"__1 _3\"></span>elaci\u00f3n p<span class=\"__1 _3\"></span>or ambas <span class=\"__1 _21\"></span>partes, el <span class=\"__1 _21\"></span>Tri<span class=\"__1 _4\"></span>bunal de <span class=\"__1 _21\"></span>Apelaci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">fall\u00f3 <span class=\"__1 _21\"></span>en <span class=\"__1 _29\"></span>febre<span class=\"__1 _4\"></span>ro <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>2024 <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>esestimando <span class=\"__1 _29\"></span>ambos <span class=\"__1 _21\"></span>recursos <span class=\"__1 _29\"></span>y <span class=\"__1 _21\"></span>confirmando<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>la <span class=\"__1 _21\"></span>sentencia <span class=\"__1 _29\"></span>dict<span class=\"__1 _4\"></span>ada <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>primera </div><div class=\"t_1 m0_1 x2_1 h7_1 y94f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">instancia. <span class=\"__1 _21\"></span>Posterio<span class=\"__1 _4\"></span>rmente <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>partes <span class=\"__1 _3\"></span>presentaron <span class=\"__1 _21\"></span>sus <span class=\"__1 _21\"></span>resp<span class=\"__1 _4\"></span>ectivos <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>cursos <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>casaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>11 <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>julio </div><div class=\"t_1 m0_1 x2_1 h7_1 y284 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>Tri<span class=\"__1 _4\"></span>bunal <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>Casaci\u00f3n dicta <span class=\"__1 _21\"></span>sentencia <span class=\"__1 _3\"></span>devolviendo <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>asunto al <span class=\"__1 _21\"></span>Tribunal d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Apelaci\u00f3n <span class=\"__1 _3\"></span>para <span class=\"__1 _21\"></span>qu<span class=\"__1 _4\"></span>e </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">se revi<span class=\"__1 _4\"></span>sen de<span class=\"__1 _4\"></span> nue<span class=\"__1 _4\"></span>vo las <span class=\"__1 _4\"></span>reclamaciones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las part<span class=\"__1 _4\"></span>es a <span class=\"__1 _4\"></span>excepci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la t<span class=\"__1 _4\"></span>erminaci\u00f3n <span class=\"__1 _4\"></span>del con<span class=\"__1 _4\"></span>trato por </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">parte <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>DEWA <span class=\"__1 _29\"></span>al <span class=\"__1 _21\"></span>entender <span class=\"__1 _29\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>ha <span class=\"__1 _29\"></span>sido <span class=\"__1 _21\"></span>conforme <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>derecho. <span class=\"__1 _21\"></span>DEWA <span class=\"__1 _21\"></span>present\u00f3 <span class=\"__1 _29\"></span>su <span class=\"__1 _21\"></span>escrito <span class=\"__1 _21\"></span>de <span class=\"__1 _29\"></span>alegaciones </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ante el Tribunal de Apelaci\u00f3n formulando demanda contra Duro Felguera por lo<span class=\"__1 _3\"></span>s mismos conceptos, </div><div class=\"t_1 m0_1 x2_1 h7_1 yc20 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">pero <span class=\"__1 _21\"></span>en <span class=\"__1 _21\"></span>mayor <span class=\"__1 _21\"></span>cuant\u00eda, <span class=\"__1 _21\"></span>esto <span class=\"__1 _21\"></span>es, <span class=\"__1 _21\"></span>una <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span>manda <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>1<span class=\"__1 _4\"></span>.443.217.515,18 <span class=\"__1 _29\"></span>AED. <span class=\"__1 _3\"></span>DFSA <span class=\"__1 _29\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _21\"></span>su <span class=\"__1 _21\"></span>parte <span class=\"__1 _21\"></span>present\u00f3 </div><div class=\"t_1 m0_1 x2_1 h7_1 yc21 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">escrito d<span class=\"__1 _4\"></span>e alegaciones rechazando l<span class=\"__1 _4\"></span>a reclamaci\u00f3n de <span class=\"__1 _4\"></span>DEWA <span class=\"__1 _4\"></span>en su t<span class=\"__1 _4\"></span>otalidad <span class=\"__1 _4\"></span>por entender q<span class=\"__1 _4\"></span>ue <span class=\"__1 _4\"></span>DEWA </div><div class=\"t_1 m0_1 x2_1 h7_1 y1e9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ha <span class=\"__1 _7\"></span>terminado <span class=\"__1 _7\"></span>unilateralmente <span class=\"__1 _1f\"></span>sin <span class=\"__1 _7\"></span>causa <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>incumplimiento <span class=\"__1 _7\"></span>atribuible <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>Duro <span class=\"__1 _1f\"></span>Felguera, <span class=\"__1 _7\"></span>advirtiendo<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc22 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _1f\"></span>DEWA <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>puede <span class=\"__1 _1f\"></span>ampliar <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>importe <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>su<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>reclamaci\u00f3n <span class=\"__1 _1f\"></span>conforme <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>ey <span class=\"__1 _7\"></span>procesal <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>Dub\u00e1i <span class=\"__1 _1f\"></span>y </div><div class=\"t_1 m0_1 x2_1 h7_1 yc23 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">formulando nuevamente su reclamaci\u00f3n<span class=\"__1 _4\"></span> contra DEWA en<span class=\"__1 _4\"></span> los mismos t\u00e9rminos, con <span class=\"__1 _4\"></span>la petici\u00f3n de la </div><div class=\"t_1 m0_1 x2_1 h7_1 yc24 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">formaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>un <span class=\"__1 _17\"> </span>nuevo <span class=\"__1 _1f\"></span>panel <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>expertos <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>revise <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>reclamaciones <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>Duro <span class=\"__1 _17\"> </span>Felguera <span class=\"__1 _1f\"></span>cont<span class=\"__1 _4\"></span>ra </div><div class=\"t_1 m0_1 x2_1 h7_1 yc25 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">DEWA. <span class=\"__1 _21\"></span>El <span class=\"__1 _3\"></span>19 <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>diciembre <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _21\"></span>2024 <span class=\"__1 _3\"></span>se <span class=\"__1 _21\"></span>nombr\u00f3 <span class=\"__1 _3\"></span>panel <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>expertos <span class=\"__1 _21\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>emitir\u00e1n <span class=\"__1 _21\"></span>su <span class=\"__1 _3\"></span>informe <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>un <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>lazo </div><div class=\"t_1 m0_1 x2_1 h7_1 y3d5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">estimado de tres meses. Pleito en curso. </div><div class=\"t_1 m0_1 x2_1 h7_1 yc26 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yae9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _7\"></span>cuanto <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>litigio <span class=\"__1 _7\"></span>ent<span class=\"__1 _4\"></span>re <span class=\"__1 _4\"></span>DF<span class=\"__1 _4\"></span><span class=\"ls18\">SA</span>, <span class=\"__1 _7\"></span>DEWA <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>Dubai <span class=\"__1 _7\"></span>In<span class=\"__1 _4\"></span>vestment <span class=\"__1 _7\"></span>Bank <span class=\"__1 _4\"></span>(<span class=\"__1 _4\"></span>DIB) <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>los <span class=\"__1 _1f\"></span>tribunales <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Gij\u00f3n, </div><div class=\"t_1 m0_1 x2_1 h7_1 yc27 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">DIB reclama <span class=\"__1 _3\"></span>a DF<span class=\"ls18\">SA</span> <span class=\"__1 _3\"></span>el pago <span class=\"__1 _3\"></span>de 52.456.104,94 <span class=\"__1 _3\"></span>AED, <span class=\"__1 _3\"></span>3.399.989,98 USD <span class=\"__1 _3\"></span>y 24.24<span class=\"__1 _3\"></span>7.877,20 euros <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>DF </div><div class=\"t_1 m0_1 x2_1 h7_1 y553 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">reclama, <span class=\"__1 _21\"></span>entre <span class=\"__1 _3\"></span>otros, <span class=\"__1 _21\"></span>(i) <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>declare <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>ejecuci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>avales <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>parte <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>DEWA <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>importe </div><div class=\"t_1 m0_1 x2_1 h7_1 yc28 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _7\"></span>47,8 <span class=\"__1 _7\"></span>mi<span class=\"__1 _4\"></span>llones <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>euro<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>fue <span class=\"__1 _7\"></span>contraria <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span>recho, <span class=\"__1 _7\"></span>(ii) <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>no <span class=\"__1 _7\"></span>hay <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _7\"></span>a<span class=\"__1 _7\"></span>lguna <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>pago<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>por </div></div><div class=\"c_1 w2_1 h0_1 gs4fe\"><div class=\"t_1 m0_1 x2_1 h7_1 y4c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">parte <span class=\"__1 _4\"></span>de DF <span class=\"__1 _4\"></span>y (i<span class=\"__1 _4\"></span>ii) <span class=\"__1 _4\"></span>que DI<span class=\"__1 _4\"></span>B y <span class=\"__1 _4\"></span>DEWA <span class=\"__1 _4\"></span>reembolsen <span class=\"__1 _4\"></span>a DF <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>cantidades <span class=\"__1 _4\"></span>indebidamente cob<span class=\"__1 _4\"></span>radas (unos </div><div class=\"t_1 m0_1 x2_1 h7_1 y184 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,7 <span class=\"__1 _3\"></span>millones de <span class=\"__1 _3\"></span>euros). La <span class=\"__1 _21\"></span>reclamaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _3\"></span>total <span class=\"__1 _3\"></span>por reintegro <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>avales <span class=\"__1 _3\"></span>por tanto <span class=\"__1 _3\"></span>asciende <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>un importe </div><div class=\"t_1 m0_1 x2_1 h7_1 y185 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">neto <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>las <span class=\"__1 _17\"> </span>cantidades <span class=\"__1 _17\"> </span>retiradas <span class=\"__1 _17\"> </span>por <span class=\"__1 _1f\"></span>DIB <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>las <span class=\"__1 _1f\"></span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _1f\"></span>de <span class=\"__1 _16\"> </span>DFSA, <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>3<span class=\"__1 _4\"></span>9 <span class=\"__1 _17\"> </span>millones <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>euros <span class=\"__1 _17\"> </span>m\u00e1s </div><div class=\"t_1 m0_1 x2_1 h7_1 y892 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intereses <span class=\"__1 _2e\"> </span>en <span class=\"__1 _16\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>caso. <span class=\"__1 _2e\"> </span>Se <span class=\"__1 _16\"> </span>ha <span class=\"__1 _2e\"> </span>cel<span class=\"__1 _4\"></span>ebrado <span class=\"__1 _16\"> </span>Audiencia <span class=\"__1 _2e\"> </span>Previa, <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>se <span class=\"__1 _2e\"> </span>admitieron <span class=\"__1 _2e\"> </span>a <span class=\"__1 _16\"> </span>pru<span class=\"__1 _4\"></span>eba <span class=\"__1 _16\"> </span>las </div><div class=\"t_1 m0_1 x2_1 h7_1 y893 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">solicitudes <span class=\"__1 _17\"> </span>hechas <span class=\"__1 _17\"> </span>por <span class=\"__1 _16\"> </span>DFSA <span class=\"__1 _17\"> </span>y <span class=\"__1 _16\"> </span>se <span class=\"__1 _17\"> </span>fij\u00f3 <span class=\"__1 _17\"> </span>fech<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>juicio<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>junio<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>2023, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>final<span class=\"__1 _4\"></span>mente <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>ha </div><div class=\"t_1 m0_1 x2_1 h7_1 y894 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">suspendido por prejudiciali<span class=\"__1 _3\"></span>dad civil. La suspensi\u00f3n no <span class=\"__1 _21\"></span>fue<span class=\"__1 _4\"></span> recurrida por <span class=\"__1 _3\"></span>ninguna <span class=\"__1 _3\"></span>de las partes. <span class=\"__1 _3\"></span>No se </div><div class=\"t_1 m0_1 x2_1 h7_1 y895 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">reanudar\u00e1 el juicio de Gij\u00f3n hasta haber sentencia firme en los Tribunales de Dub\u00e1i.  </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Como <span class=\"__1 _4\"></span>consecuencia <span class=\"__1 _4\"></span>de l<span class=\"__1 _4\"></span>o ind<span class=\"__1 _4\"></span>icado ante<span class=\"__1 _4\"></span>riormente y <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>las <span class=\"__1 _4\"></span>acciones <span class=\"__1 _4\"></span>llevadas <span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>cabo <span class=\"__1 _4\"></span>para <span class=\"__1 _4\"></span>reducir <span class=\"__1 _4\"></span>los </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">riesgos <span class=\"__1 _7\"></span>identificados, <span class=\"__1 _4\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>saldo<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>reg<span class=\"__1 _4\"></span>istrados <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>contabilidad <span class=\"__1 _7\"></span>fueron <span class=\"__1 _4\"></span>act<span class=\"__1 _4\"></span>ualizados <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>aplicaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>la </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0e ff8 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">NIC <span class=\"__1 _21\"></span>8 <span class=\"__1 _21\"></span>\u201cPol<span class=\"__1 _4\"></span>\u00edticas <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntables, <span class=\"__1 _21\"></span>cambios <span class=\"__1 _3\"></span>en <span class=\"__1 _21\"></span>las <span class=\"__1 _3\"></span>estimaciones <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>ables <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>errores\u201d <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>NIC <span class=\"__1 _21\"></span>37 <span class=\"__1 _21\"></span>\u201cProvisi<span class=\"__1 _4\"></span>ones, </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0f ff8 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">activos <span class=\"__1 _17\"> </span>contingentes <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>pasivos <span class=\"__1 _17\"> </span>contingentes\u201d. <span class=\"__1 _17\"> </span>Una <span class=\"__1 _17\"> </span>vez <span class=\"__1 _17\"> </span>analizados <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>di<span class=\"__1 _4\"></span>ferentes <span class=\"__1 _17\"> </span>escenarios <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>los </div><div class=\"t_1 m0_1 x2_1 h7_1 y384 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">posibles <span class=\"__1 _16\"> </span>desenlaces, <span class=\"__1 _17\"> </span>en <span class=\"__1 _16\"> </span>base <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>evoluci\u00f3n <span class=\"__1 _16\"> </span>del <span class=\"__1 _17\"> </span>p<span class=\"__1 _4\"></span>roceso <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>hasta <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>fecha <span class=\"__1 _17\"> </span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _17\"> </span>formulaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los </div><div class=\"t_1 m0_1 x2_1 h7_1 yc10 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">presentes estados <span class=\"__1 _4\"></span>financieros consolidados, los Administradores de l<span class=\"__1 _4\"></span>a Sociedad dominante, en base </div><div class=\"t_1 m0_1 x2_1 h7_1 yc11 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a <span class=\"__1 _20\"> </span>las <span class=\"__1 _1a\"> </span>opin<span class=\"__1 _4\"></span>iones <span class=\"__1 _20\"> </span>l<span class=\"__1 _4\"></span>egales <span class=\"__1 _20\"> </span>de <span class=\"__1 _1a\"> </span>sus <span class=\"__1 _1a\"> </span>asesores <span class=\"__1 _1a\"> </span>internos <span class=\"__1 _1a\"> </span>y  externos, <span class=\"__1 _20\"> </span>han<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>reali<span class=\"__1 _4\"></span>zado <span class=\"__1 _20\"> </span>la <span class=\"__1 _1a\"> </span>estimaci<span class=\"__1 _4\"></span>\u00f3n <span class=\"__1 _20\"> </span>del </div><div class=\"t_1 m0_1 x2_1 h7_1 y86c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">desembolso <span class=\"__1 _7\"></span>necesario <span class=\"__1 _7\"></span>para <span class=\"__1 _4\"></span>li<span class=\"__1 _4\"></span>quidar <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>obligaci\u00f3n <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>consideran <span class=\"__1 _7\"></span>m\u00e1s <span class=\"__1 _7\"></span>razonab<span class=\"__1 _3\"></span>le, <span class=\"__1 _7\"></span>manteniendo <span class=\"__1 _7\"></span>una </div><div class=\"t_1 m0_1 x2_1 h7_1 ybe6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">provisi\u00f3n que se considera suficiente de acuerdo a las sentencias emitidas hasta la fecha. </div><div class=\"t_1 m0_1 x2_1 h7_1 yc12 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x98 hb yc13 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">3)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1\">Proyecto Djelfa (Argeli<span class=\"__1 _4\"></span>a) </span></span></div><div class=\"t_1 m0_1 x76 h7_1 yc14 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc15 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tras la firma de<span class=\"__1 _4\"></span> un Protocolo de Acuerdo a <span class=\"__1 _4\"></span>finales de 2021 donde el <span class=\"__1 _4\"></span>cliente se oblig\u00f3 a li<span class=\"__1 _4\"></span>berar parte </div><div class=\"t_1 m0_1 x2_1 h7_1 yc16 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>retenci\u00f3n <span class=\"__1 _2e\"> </span>practicada <span class=\"__1 _16\"> </span>sobre <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>facturaci\u00f3n <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>Du<span class=\"__1 _4\"></span>ro <span class=\"__1 _16\"> </span>Felgu<span class=\"__1 _4\"></span>era<span class=\"__1 _4\"></span>, <span class=\"__1 _16\"> </span>S.A. <span class=\"__1 _16\"> </span>(DFSA) <span class=\"__1 _2e\"> </span>y <span class=\"__1 _2e\"> </span>a <span class=\"__1 _2e\"> </span>anali<span class=\"__1 _4\"></span>zar <span class=\"__1 _16\"> </span>las </div><div class=\"t_1 m0_1 x2_1 h7_1 yb17 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">reclamaciones <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _4\"></span>mi<span class=\"__1 _4\"></span>sma, <span class=\"__1 _4\"></span>se<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>reacti<span class=\"__1 _4\"></span>varon <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>trabajos <span class=\"__1 _7\"></span>pero <span class=\"__1 _7\"></span>el <span class=\"__1 _4\"></span>ri<span class=\"__1 _4\"></span>tmo <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>avance <span class=\"__1 _7\"></span>desde <span class=\"__1 _4\"></span>202<span class=\"__1 _4\"></span>2 <span class=\"__1 _4\"></span>h<span class=\"__1 _4\"></span>asta </div><div class=\"t_1 m0_1 x2_1 h7_1 yc17 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 <span class=\"__1 _21\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _21\"></span>si<span class=\"__1 _4\"></span>do <span class=\"__1 _3\"></span>muy <span class=\"__1 _21\"></span>lento <span class=\"__1 _3\"></span>debido <span class=\"__1 _3\"></span>a <span class=\"__1 _21\"></span>los i<span class=\"__1 _3\"></span>ncumplimientos <span class=\"__1 _3\"></span>de Sonelgaz <span class=\"__1 _21\"></span><span class=\"ff8\">Production d\u2019E<span class=\"__1 _3\"></span>lectricit\u00e9 <span class=\"__1 _3\"></span><span class=\"ff2_1\">(Sonelgaz) </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 ybd2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>han <span class=\"__1 _7\"></span>sido <span class=\"__1 _7\"></span>subsanados, <span class=\"__1 _7\"></span>esto <span class=\"__1 _7\"></span>es: <span class=\"__1 _7\"></span>(i) <span class=\"__1 _7\"></span>compensaci\u00f3n <span class=\"__1 _7\"></span>econ\u00f3mica <span class=\"__1 _7\"></span>por <span class=\"__1 _1f\"></span>el <span class=\"__1 _7\"></span>retraso <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 y1cf ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">pago del anticipo, <span class=\"__1 _3\"></span>retraso en la <span class=\"__1 _3\"></span>ejecuci\u00f3n de su <span class=\"__1 _3\"></span>parte correspondiente <span class=\"__1 _3\"></span>de la <span class=\"__1 _3\"></span>obra y <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e la <span class=\"__1 _3\"></span>apertura de </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la carta <span class=\"__1 _21\"></span>de cr\u00e9dito, (ii) <span class=\"__1 _3\"></span>modificaci\u00f3n <span class=\"__1 _3\"></span>unilateral por <span class=\"__1 _3\"></span>parte <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el clien<span class=\"__1 _3\"></span>te del <span class=\"__1 _3\"></span>sistema <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>certificaci\u00f3n de <span class=\"__1 _3\"></span>los </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">trabajos <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>(iii) <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>confli<span class=\"__1 _4\"></span>cto <span class=\"__1 _29\"></span>de <span class=\"__1 _21\"></span>in<span class=\"__1 _4\"></span>tereses <span class=\"__1 _29\"></span>en <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>que <span class=\"__1 _29\"></span>se <span class=\"__1 _3\"></span>encuentra <span class=\"__1 _29\"></span>Son<span class=\"__1 _4\"></span>elgaz <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>ser <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>mismo <span class=\"__1 _21\"></span>tiempo <span class=\"__1 _21\"></span>cl<span class=\"__1 _4\"></span>iente </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d2 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _3\"></span>subcontratista pr<span class=\"__1 _3\"></span>incipal <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>trabajos <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>montaje <span class=\"__1 _21\"></span>mec\u00e1n<span class=\"__1 _4\"></span>ico <span class=\"__1 _3\"></span>y <span class=\"__1 _3\"></span>el\u00e9ctrico. <span class=\"__1 _3\"></span>En <span class=\"__1 _3\"></span>consecuencia, <span class=\"__1 _21\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>18 <span class=\"__1 _3\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d3 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">junio <span class=\"__1 _3\"></span>2024 <span class=\"__1 _3\"></span>DFSA <span class=\"__1 _21\"></span>comun<span class=\"__1 _4\"></span>ic\u00f3 <span class=\"__1 _21\"></span>a Sonelgaz <span class=\"__1 _3\"></span>la <span class=\"__1 _21\"></span>su<span class=\"__1 _4\"></span>spensi\u00f3n <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>el <span class=\"__1 _3\"></span>contrato <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>tanto<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>cuanto<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>no se <span class=\"__1 _21\"></span>subsanen </div><div class=\"t_1 m0_1 x2_1 h7_1 yc18 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">los <span class=\"__1 _7\"></span>referidos <span class=\"__1 _7\"></span>incumplimientos <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>parte <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>cliente. <span class=\"__1 _7\"></span>Desde <span class=\"__1 _7\"></span>esa <span class=\"__1 _7\"></span>fecha <span class=\"__1 _7\"></span>hasta <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>actualidad <span class=\"__1 _7\"></span>las <span class=\"__1 _7\"></span>partes </div><div class=\"t_1 m0_1 x2_1 h7_1 yc19 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">han <span class=\"__1 _7\"></span>inici<span class=\"__1 _4\"></span>ado <span class=\"__1 _7\"></span>negociaciones <span class=\"__1 _7\"></span>para <span class=\"__1 _7\"></span>solucionar <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>disputa <span class=\"__1 _7\"></span>existente, <span class=\"__1 _7\"></span>aunque <span class=\"__1 _7\"></span>el <span class=\"__1 _1f\"></span>ritmo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>avance <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>las </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">mismas <span class=\"__1 _16\"> </span>e<span class=\"__1 _4\"></span>s <span class=\"__1 _16\"> </span>muy <span class=\"__1 _2e\"> </span>lento.<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Con <span class=\"__1 _2e\"> </span>fecha <span class=\"__1 _2e\"> </span>10 <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>noviembre <span class=\"__1 _16\"> </span>se <span class=\"__1 _2e\"> </span>no<span class=\"__1 _4\"></span>tifica <span class=\"__1 _16\"> </span>a <span class=\"__1 _2e\"> </span>DF<span class=\"__1 _4\"></span><span class=\"ls18\">SA</span> <span class=\"__1 _2e\"> </span>la <span class=\"__1 _2e\"> </span>sol<span class=\"__1 _4\"></span>icitud <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>Arbitraje </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d7 ff8 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">interpuesta <span class=\"__1 _17\"></span>por <span class=\"__1 _1f\"></span>Sonelgaz <span class=\"__1 _17\"> </span>Production <span class=\"__1 _1f\"></span>d\u2019Electri<span class=\"__1 _4\"></span>cit\u00e9 <span class=\"__1 _1f\"></span>contra <span class=\"__1 _16\"> </span><span class=\"ff2_1\">DFSA <span class=\"__1 _1f\"></span>reclamando<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"></span>levantamiento <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>la </span></div><div class=\"t_1 m0_1 x2_1 h7_1 y1d8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">suspensi\u00f3n <span class=\"__1 _4\"></span>del co<span class=\"__1 _4\"></span>ntrato, la <span class=\"__1 _4\"></span>reanudaci\u00f3n <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>trabajos y <span class=\"__1 _4\"></span>una i<span class=\"__1 _4\"></span>ndemnizaci\u00f3n <span class=\"__1 _4\"></span>por d<span class=\"__1 _4\"></span>a\u00f1os y <span class=\"__1 _4\"></span>perjuici<span class=\"__1 _4\"></span>os </div><div class=\"t_1 m0_1 x2_1 h7_1 y1d9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de 349.213.451,09 euros y 8.956.841.669,28 DZD. </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con <span class=\"__1 _7\"></span>fecha <span class=\"__1 _1f\"></span>13 <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>nero <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>2025<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>DF<span class=\"__1 _4\"></span>SA <span class=\"__1 _7\"></span>ha <span class=\"__1 _1f\"></span>contestado <span class=\"__1 _1f\"></span>a <span class=\"__1 _7\"></span>la<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>sol<span class=\"__1 _4\"></span>icitud <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>arbit<span class=\"__1 _4\"></span>raje <span class=\"__1 _7\"></span>reconviniendo <span class=\"__1 _1f\"></span>por </div><div class=\"t_1 m0_1 x2_1 h7_1 y1dc ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>280 <span class=\"__1 _7\"></span>Millones <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>euros. <span class=\"__1 _1f\"></span>A <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>fecha <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>formulaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _7\"></span>presentes <span class=\"__1 _7\"></span>estado<span class=\"__1 _4\"></span>s <span class=\"__1 _7\"></span>financieros </div><div class=\"t_1 m0_1 x2_1 h7_1 y1dd ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidados <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>arbitraje <span class=\"__1 _7\"></span>se <span class=\"__1 _7\"></span>encuentra <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>curso. <span class=\"__1 _7\"></span>Una <span class=\"__1 _7\"></span>vez <span class=\"__1 _4\"></span>e<span class=\"__1 _4\"></span>valuada <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>reclamaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Sonelgaz, <span class=\"__1 _7\"></span>se </div><div class=\"t_1 m0_1 x2_1 h7_1 y1de ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">considera <span class=\"__1 _1f\"></span>que <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>i<span class=\"__1 _4\"></span>mportes <span class=\"__1 _1f\"></span>reconocidos <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>provisi\u00f3n <span class=\"__1 _1f\"></span>que<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>indica <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>Nota <span class=\"__1 _1f\"></span>2.<span class=\"__1 _4\"></span>1.2 <span class=\"__1 _1f\"></span>cubren <span class=\"__1 _1f\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y1df ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">manera <span class=\"__1 _1f\"></span>razonable <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>posibles <span class=\"__1 _1f\"></span>riesgos <span class=\"__1 _7\"></span>asoci<span class=\"__1 _4\"></span>ados <span class=\"__1 _7\"></span>a <span class=\"__1 _1f\"></span>dich<span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>re<span class=\"__1 _4\"></span>clamaci\u00f3n, <span class=\"__1 _1f\"></span>por <span class=\"__1 _1f\"></span>lo <span class=\"__1 _7\"></span>que <span class=\"__1 _1f\"></span>no <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>considera </div><div class=\"t_1 m0_1 x2_1 h7_1 y1e0 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">necesario <span class=\"__1 _4\"></span>real<span class=\"__1 _4\"></span>izar <span class=\"__1 _4\"></span>provisiones <span class=\"__1 _4\"></span>adi<span class=\"__1 _4\"></span>cionales <span class=\"__1 _4\"></span>al <span class=\"__1 _7\"></span>considerarse <span class=\"__1 _4\"></span>remoto <span class=\"__1 _7\"></span>e<span class=\"__1 _3\"></span>l <span class=\"__1 _4\"></span>ri<span class=\"__1 _4\"></span>esgo <span class=\"__1 _4\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _3\"></span>xceso. <span class=\"__1 _4\"></span>Asimismo<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 yc1c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo <span class=\"__1 _3\"></span>hace <span class=\"__1 _21\"></span>constar <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>adem\u00e1s <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>las <span class=\"__1 _21\"></span>defensas <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>sus <span class=\"__1 _21\"></span>derechos <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>v\u00eda <span class=\"__1 _21\"></span>judicial <span class=\"__1 _21\"></span>o arbitral, <span class=\"__1 _21\"></span>continuara </div><div class=\"t_1 m0_1 x2_1 h7_1 y94f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">llevando <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>cabo <span class=\"__1 _17\"> </span>todas <span class=\"__1 _1f\"></span>las <span class=\"__1 _1f\"></span>act<span class=\"__1 _4\"></span>uaciones <span class=\"__1 _1f\"></span>n<span class=\"__1 _4\"></span>ecesarias <span class=\"__1 _1f\"></span>para <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>cons<span class=\"__1 _4\"></span>ecuci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>una <span class=\"__1 _1f\"></span>sol<span class=\"__1 _4\"></span>uci\u00f3n <span class=\"__1 _1f\"></span>nego<span class=\"__1 _4\"></span>ciada </div><div class=\"t_1 m0_1 x2_1 h7_1 y284 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">beneficiosa para DFSA.<span class=\"fc7\"> </span></div><div class=\"t_1 m0_1 x2_1 h7_1 yc1d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x98 hb yc1e ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">4)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1\">Proyecto Acon<span class=\"__1 _4\"></span>cagua (Chile) </span></span></div><div class=\"t_1 m0_1 x2_1 h7_1 yc1f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc20 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _16\"> </span>abril <span class=\"__1 _2e\"> </span>de <span class=\"__1 _16\"> </span>20<span class=\"__1 _4\"></span>20 <span class=\"__1 _16\"> </span>se <span class=\"__1 _16\"> </span>i<span class=\"__1 _4\"></span>nici\u00f3 <span class=\"__1 _16\"> </span>un <span class=\"__1 _2e\"> </span>arbitraje <span class=\"__1 _16\"> </span>con<span class=\"__1 _4\"></span>tra <span class=\"__1 _16\"> </span>ENAP. <span class=\"__1 _16\"> </span>La <span class=\"__1 _16\"> </span>so<span class=\"__1 _4\"></span>licitud <span class=\"__1 _16\"> </span>se <span class=\"__1 _2e\"> </span>realiza <span class=\"__1 _2e\"> </span>en <span class=\"__1 _16\"> </span>rel<span class=\"__1 _4\"></span>aci\u00f3n <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>l<span class=\"__1 _4\"></span>os<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc21 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">incumplimientos <span class=\"__1 _7\"></span>contractuales <span class=\"__1 _7\"></span>y <span class=\"__1 _7\"></span>retrasos <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>proyecto <span class=\"__1 _7\"></span>imputables <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>cliente <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>una <span class=\"__1 _1f\"></span>cantidad <span class=\"__1 _7\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y1e9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.5 Millones de d\u00f3lares (en varias monedas). ENAP reconviene por dolo, cuesti\u00f3n que se considera </div><div class=\"t_1 m0_1 x2_1 h7_1 yc22 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">un riesgo altamente remoto, pero s<span class=\"__1 _3\"></span>ubsidiariamente la cantidad de 40.405.269 <span class=\"__1 _3\"></span>USD aplicando el cap </div><div class=\"t_1 m0_1 x2_1 h7_1 yc23 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">del 15% contractual por cada penalidad. Dicha interpretaci\u00f3n tampoco se sostiene bajo el contrato, </div><div class=\"t_1 m0_1 x2_1 h7_1 yc24 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>o <span class=\"__1 _21\"></span>que <span class=\"__1 _3\"></span>subsidiariamente <span class=\"__1 _21\"></span>aplican <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>l<span class=\"__1 _4\"></span>\u00edmites <span class=\"__1 _21\"></span>contractuales <span class=\"__1 _21\"></span>y <span class=\"__1 _3\"></span>su <span class=\"__1 _21\"></span>re<span class=\"__1 _4\"></span>clamaci\u00f3n <span class=\"__1 _3\"></span>asciende <span class=\"__1 _29\"></span>a <span class=\"__1 _3\"></span>33.759.950<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc25 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">USD. Las vistas se llevaron a cabo del 23 de mayo al 3 de julio de 2022 en Santiago de C<span class=\"__1 _3\"></span>hile.<span class=\"__1 _4\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y3d5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc26 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con fecha <span class=\"__1 _3\"></span>4 de <span class=\"__1 _3\"></span>noviembre <span class=\"__1 _3\"></span>de 20<span class=\"__1 _3\"></span>24 la C\u00e1mara de <span class=\"__1 _3\"></span>Comercio <span class=\"__1 _3\"></span>Internacional, se notifica <span class=\"__1 _3\"></span>el resultado <span class=\"__1 _3\"></span>del </div><div class=\"t_1 m0_1 x2_1 h7_1 yae9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laudo <span class=\"__1 _4\"></span>dictado <span class=\"__1 _4\"></span>sobre <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>arbitraje <span class=\"__1 _4\"></span>interpuesto <span class=\"__1 _4\"></span>por Du<span class=\"__1 _4\"></span>ro Felguera<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span><span class=\"ls18\">S.A. <span class=\"__1 _4\"></span></span>(DFS<span class=\"__1 _4\"></span>A) <span class=\"__1 _4\"></span>contra <span class=\"__1 _4\"></span>ENAP, t<span class=\"__1 _4\"></span>eniendo </div><div class=\"t_1 m0_1 x2_1 h7_1 yc27 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">como <span class=\"__1 _21\"></span>resultado <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>con<span class=\"__1 _4\"></span>dena <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>ENAP<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>a <span class=\"__1 _21\"></span>p<span class=\"__1 _4\"></span>agar <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>DF <span class=\"__1 _21\"></span>13<span class=\"__1 _4\"></span>,8 <span class=\"__1 _3\"></span>millones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>d\u00f3lares <span class=\"__1 _21\"></span>USD <span class=\"__1 _21\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _29\"></span>d<span class=\"__1 _4\"></span>iversos <span class=\"__1 _21\"></span>conceptos </div><div class=\"t_1 m0_1 x2_1 h7_1 y553 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">reclamados <span class=\"__1 _17\"> </span>y <span class=\"__1 _1f\"></span>la <span class=\"__1 _1f\"></span>co<span class=\"__1 _4\"></span>ndena <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>DFSA <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>pagar <span class=\"__1 _17\"> </span>a <span class=\"__1 _1f\"></span>ENAP <span class=\"__1 _17\"> </span>19,9 <span class=\"__1 _17\"></span>millones <span class=\"__1 _1f\"></span>de <span class=\"__1 _17\"> </span>d\u00f3lares <span class=\"__1 _1f\"></span>USD <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>concepto<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 yc28 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">penalidades por retraso. <span class=\"__1 _3\"></span>Dado que <span class=\"__1 _3\"></span>el importe <span class=\"__1 _3\"></span>de la penalidad a <span class=\"__1 _3\"></span>ENAP <span class=\"__1 _3\"></span>no se encontraba <span class=\"__1 _3\"></span>registrado al </div></div>considerarse <span class=\"__1 _1a\"> </span>remota <span class=\"__1 _20\"> </span>una <span class=\"__1 _20\"> </span>reso<span class=\"__1 _4\"></span>luci\u00f3n <span class=\"__1 _20\"> </span>en  c<span class=\"__1 _3\"></span>ontra, <span class=\"__1 _20\"> </span>el  Grupo <span class=\"__1 _20\"> </span>ha  corr<span class=\"__1 _3\"></span>egido <span class=\"__1 _20\"> </span>sus <span class=\"__1 _1a\"> </span>estados <span class=\"__1 _1a\"> </span>financieros incorporando <span class=\"__1 _16\"> </span>una <span class=\"__1 _16\"> </span>p<span class=\"__1 _4\"></span>rovisi\u00f3n <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>18,6 <span class=\"__1 _2e\"> </span>millones <span class=\"__1 _16\"> </span>de<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>euros, <span class=\"__1 _2e\"> </span>incluyendo <span class=\"__1 _16\"> </span>los <span class=\"__1 _2e\"> </span>intereses <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>costas<span class=\"__1 _4\"></span>.<span class=\"fs1_1\"> <span class=\"__1 _16\"> </span></span>Estos importes <span class=\"__1 _23\"> </span><span class=\"ff8\">se <span class=\"__1 _23\"> </span>han<span class=\"__1 _4\"></span> <span class=\"__1 _23\"> </span>registrado <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>\u201cP\u00e9rdidas, <span class=\"__1 _23\"> </span>deterioro <span class=\"__1 _23\"> </span>y <span class=\"__1 _23\"> </span>variaci\u00f3n<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>de <span class=\"__1 _20\"> </span>provisiones <span class=\"__1 _23\"> </span>por <span class=\"__1 _23\"> </span>operaciones </span>comerciales\u201d <span class=\"__1 _16\"> </span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _16\"> </span>importe <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span><span class=\"ff2_1\">17,5 <span class=\"__1 _2e\"> </span></span>mi<span class=\"__1 _4\"></span>llones <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>euros <span class=\"__1 _2e\"> </span>y <span class=\"__1 _16\"> </span>\u201cGastos <span class=\"__1 _2e\"> </span>financi<span class=\"__1 _4\"></span>eros\u201d <span class=\"__1 _16\"> </span>por <span class=\"__1 _2e\"> </span>importe <span class=\"__1 _2e\"> </span>de <span class=\"__1 _23\"> </span><span class=\"ff2_1\">1,1 </span>millones <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>euros <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>cuenta p<span class=\"__1 _4\"></span>\u00e9rdidas <span class=\"__1 _4\"></span>y g<span class=\"__1 _4\"></span>anancias consolidada<span class=\"__1 _4\"></span>. <span class=\"__1 _4\"></span>Se <span class=\"__1 _4\"></span>ha <span class=\"__1 _4\"></span>recurrido <span class=\"__1 _4\"></span>en <span class=\"__1 _4\"></span>nulidad<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>la resoluci\u00f3n dictada. 5)<span class=\"ff4 ls0_1\"> <span class=\"__1 _33\"> </span><span class=\"ff2_1\">Proyecto Pet<span class=\"__1 _4\"></span>acalco/EAN/Bid Capital (M\u00e9xico) </span></span>Existen <span class=\"__1 _17\"> </span>cu<span class=\"__1 _4\"></span>entas <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>brar <span class=\"__1 _17\"> </span>asociadas <span class=\"__1 _17\"> </span>con<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>cl<span class=\"__1 _4\"></span>iente <span class=\"__1 _17\"> </span>Greenfield <span class=\"__1 _2e\"> </span>SPV <span class=\"__1 _17\"> </span>I, <span class=\"__1 _17\"> </span>S.A.P.I. <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>CV <span class=\"__1 _17\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>proyecto Petacalco <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>M\u00e9xico, <span class=\"__1 _23\"> </span>cuya <span class=\"__1 _2e\"> </span>aceptaci\u00f3n <span class=\"__1 _23\"> </span>provi<span class=\"__1 _4\"></span>sional <span class=\"__1 _2e\"> </span>fue <span class=\"__1 _23\"> </span>obtenida <span class=\"__1 _23\"> </span>en <span class=\"__1 _23\"> </span>2019 <span class=\"__1 _23\"> </span>y <span class=\"__1 _2e\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>la <span class=\"__1 _23\"> </span>que<span class=\"__1 _4\"></span> <span class=\"__1 _2e\"> </span>consta <span class=\"__1 _23\"> </span>el cumplimiento <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>hito si<span class=\"__1 _4\"></span> bi<span class=\"__1 _4\"></span>en para <span class=\"__1 _4\"></span>libe<span class=\"__1 _4\"></span>rar el <span class=\"__1 _4\"></span>pago <span class=\"__1 _4\"></span>requiere e<span class=\"__1 _4\"></span>videncia de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>pagos <span class=\"__1 _4\"></span>a su<span class=\"__1 _4\"></span>bcontratistas de las cantidades <span class=\"__1 _3\"></span>debidas, que se <span class=\"__1 _3\"></span>encuentran consignadas en el <span class=\"__1 _3\"></span>propio documento por <span class=\"__1 _3\"></span>importe de 3 millones <span class=\"__1 _4\"></span>USD, import<span class=\"__1 _4\"></span>e registrado<span class=\"__1 _4\"></span> en <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>estado de <span class=\"__1 _4\"></span>situaci\u00f3n <span class=\"__1 _4\"></span>financiera <span class=\"__1 _4\"></span>consolidado. La <span class=\"__1 _4\"></span>liberaci\u00f3n <span class=\"__1 _4\"></span>del cobro <span class=\"__1 _21\"></span>est\u00e1 <span class=\"__1 _21\"></span>pendi<span class=\"__1 _4\"></span>ente <span class=\"__1 _29\"></span>debi<span class=\"__1 _4\"></span>do <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>li<span class=\"__1 _4\"></span>tigio <span class=\"__1 _21\"></span>planteado <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>EAN <span class=\"__1 _21\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>reclamaci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _21\"></span>importe <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>11 <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>llones USD <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"></span>Grupo <span class=\"__1 _17\"> </span>DF <span class=\"__1 _17\"> </span>dado <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"></span>reclaman <span class=\"__1 _17\"> </span>costes <span class=\"__1 _17\"></span>adicionales <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>modificaciones <span class=\"__1 _1f\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>al<span class=\"__1 _4\"></span>cance. <span class=\"__1 _17\"> </span>Se <span class=\"__1 _17\"> </span>ha dictado <span class=\"__1 _1f\"></span>sentenci<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>con <span class=\"__1 _1f\"></span>fecha <span class=\"__1 _17\"> </span>15 <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>mayo <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>2023, <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>que <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>ha <span class=\"__1 _17\"> </span>desestimado <span class=\"__1 _1f\"></span>\u00edntegramente <span class=\"__1 _1f\"></span>la demanda <span class=\"__1 _17\"> </span>interpuesta <span class=\"__1 _1f\"></span>por <span class=\"__1 _17\"> </span>EAN, <span class=\"__1 _1f\"></span>absolviendo <span class=\"__1 _17\"> </span>tanto <span class=\"__1 _1f\"></span>a <span class=\"__1 _17\"> </span>ECM <span class=\"__1 _1f\"></span>(fili<span class=\"__1 _4\"></span>al <span class=\"__1 _1f\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>Grupo <span class=\"__1 _17\"> </span>DF <span class=\"__1 _17\"></span>en <span class=\"__1 _1f\"></span>Mexico) <span class=\"__1 _17\"> </span>como <span class=\"__1 _1f\"></span>al cliente <span class=\"__1 _17\"> </span>final <span class=\"__1 _1f\"></span>y <span class=\"__1 _1f\"></span>a<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>lo<span class=\"__1 _4\"></span>s <span class=\"__1 _1f\"></span>bancos <span class=\"__1 _17\"> </span>financiadores. <span class=\"__1 _17\"></span>EAN <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>r<span class=\"__1 _4\"></span>ecurrido <span class=\"__1 _17\"> </span>en <span class=\"__1 _1f\"></span>amparo <span class=\"__1 _17\"> </span>el <span class=\"__1 _1f\"></span>fondo <span class=\"__1 _17\"> </span>de <span class=\"__1 _1f\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>sent<span class=\"__1 _4\"></span>encia, mientras <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>ECM <span class=\"__1 _1f\"></span>ha<span class=\"__1 _4\"></span> <span class=\"__1 _17\"></span>recurrido <span class=\"__1 _1f\"></span>so<span class=\"__1 _4\"></span>licitando <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>condena <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>costas<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"></span>EAN. <span class=\"__1 _1f\"></span>Final<span class=\"__1 _4\"></span>mente <span class=\"__1 _1f\"></span>se <span class=\"__1 _17\"> </span>neg\u00f3<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>el amparo respecto <span class=\"__1 _21\"></span>de la <span class=\"__1 _3\"></span>condena en <span class=\"__1 _21\"></span>g<span class=\"__1 _4\"></span>astos <span class=\"__1 _3\"></span>y <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>stas <span class=\"__1 _3\"></span>y, por <span class=\"__1 _3\"></span>lo <span class=\"__1 _3\"></span>que hace <span class=\"__1 _21\"></span>al amparo <span class=\"__1 _3\"></span>promovido por <span class=\"__1 _3\"></span>EAN, se concedi\u00f3 <span class=\"__1 _4\"></span>el amparo <span class=\"__1 _4\"></span>para el efecto<span class=\"__1 _4\"></span> de que <span class=\"__1 _4\"></span>la autoridad <span class=\"__1 _4\"></span>responsable di<span class=\"__1 _4\"></span>cte una nu<span class=\"__1 _4\"></span>eva sentencia en la cual adem\u00e1s <span class=\"__1 _3\"></span>de absolver<span class=\"__1 _3\"></span> a <span class=\"__1 _3\"></span>la demandada deje a <span class=\"__1 _21\"></span>salvo los derechos de <span class=\"__1 _3\"></span>EAN <span class=\"__1 _3\"></span>para hacerlos valer <span class=\"__1 _3\"></span>en v\u00eda y <span class=\"__1 _4\"></span>forma <span class=\"__1 _4\"></span>correspondiente, e<span class=\"__1 _4\"></span>s decir, <span class=\"__1 _4\"></span>por <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>v\u00eda arbitral. <span class=\"__1 _7\"></span>No obstante<span class=\"__1 _4\"></span>, EAN ha <span class=\"__1 _4\"></span>recu<span class=\"__1 _4\"></span>rrido en <span class=\"__1 _4\"></span>amparo el pronunciamiento <span class=\"__1 _21\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _3\"></span>las <span class=\"__1 _3\"></span>costas. A <span class=\"__1 _21\"></span>31 de <span class=\"__1 _3\"></span>diciembre de <span class=\"__1 _21\"></span>202<span class=\"__1 _4\"></span>4 y <span class=\"__1 _21\"></span>2023<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>Grupo no <span class=\"__1 _21\"></span>mant<span class=\"__1 _4\"></span>iene <span class=\"__1 _3\"></span>provisi\u00f3n o cuenta a pagar alguna en este sentido, de manera consistente con la sentencia. 6)<span class=\"ff4 ls0_1\"> <span class=\"__1 _43\"> </span><span class=\"ff2_1\">Proyecto<span class=\"__1 _4\"></span> <span class=\"ls43\">Co</span>vatillas (Espa\u00f1a)<span class=\"ff3_1\"> </span></span></span>Con fecha 11 de octubre d<span class=\"__1 _3\"></span>e 2024 Duro Felguera Green Tech, S.A.U. (DFGT) <span class=\"__1 _3\"></span>ha presentado Solicitud de <span class=\"__1 _7\"></span>Arbitraje <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>ICC <span class=\"__1 _7\"></span><span class=\"ls19\">de <span class=\"__1 _7\"></span></span>Madrid <span class=\"__1 _7\"></span>contra <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>cliente <span class=\"__1 _7\"></span>OPDE <span class=\"__1 _7\"></span>Energy <span class=\"__1 _7\"></span>(OPDE) <span class=\"__1 _7\"></span>por <span class=\"__1 _7\"></span>valor <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>al <span class=\"__1 _7\"></span>menos <span class=\"__1 _7\"></span>11 millones <span class=\"__1 _4\"></span>de eu<span class=\"__1 _4\"></span>ros m\u00e1s i<span class=\"__1 _4\"></span>ndemnizaci\u00f3n <span class=\"__1 _4\"></span>por da\u00f1os <span class=\"__1 _4\"></span>y perjui<span class=\"__1 _4\"></span>cios e <span class=\"__1 _4\"></span>intereses de<span class=\"__1 _4\"></span> demora. <span class=\"__1 _4\"></span>OPDE conte<span class=\"__1 _4\"></span>st\u00f3 reconviniendo <span class=\"__1 _1f\"></span>p<span class=\"__1 _4\"></span>or <span class=\"__1 _1f\"></span>19,5 <span class=\"__1 _1f\"></span>MM <span class=\"__1 _1f\"></span>\u20ac<span class=\"__1 _4\"></span>. <span class=\"__1 _1f\"></span>Se <span class=\"__1 _1f\"></span>h<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>respondi<span class=\"__1 _4\"></span>do <span class=\"__1 _1f\"></span>a <span class=\"__1 _1f\"></span>la <span class=\"__1 _17\"> </span>reconvenci\u00f3n<span class=\"__1 _4\"></span><span class=\"ff2_1\"> <span class=\"__1 _17\"></span>y <span class=\"__1 _1f\"></span>actualmente <span class=\"__1 _1f\"></span>el <span class=\"__1 _17\"> </span>arbitraje <span class=\"__1 _1f\"></span>en </span>curso. Dad<span class=\"__1 _4\"></span>a la <span class=\"__1 _4\"></span>situaci\u00f3n <span class=\"__1 _4\"></span>actual, el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>Grupo ha <span class=\"__1 _4\"></span>considerado apro<span class=\"__1 _4\"></span>piado p<span class=\"__1 _4\"></span>rovisionar todos l<span class=\"__1 _4\"></span>os saldos <span class=\"__1 _4\"></span>por cobrar en disputa con OPDE, registrando una p\u00e9rdida en el ejercicio<span class=\"__1 _4\"></span> de 7,5 millones de euros. Para <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _1f\"></span>resto <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>procesos <span class=\"__1 _1f\"></span>judi<span class=\"__1 _4\"></span>ciales <span class=\"__1 _1f\"></span>o <span class=\"__1 _7\"></span>arbi<span class=\"__1 _4\"></span>trales <span class=\"__1 _1f\"></span>en <span class=\"__1 _1f\"></span>los <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>en<span class=\"__1 _4\"></span>cuentra <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>Grupo<span class=\"__1 _4\"></span>, <span class=\"__1 _7\"></span>n<span class=\"__1 _4\"></span>o <span class=\"__1 _1f\"></span>se <span class=\"__1 _1f\"></span>han producido cambios rese\u00f1ables durante el ejercicio 2024",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "<div class=\"c_1 w146 hae gs4f0\"><div class=\"t_1 m0_1 xf5 h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w2b h9_1 gs4f1\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w147 h9_1 gs4f2\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w7a hae gs4f3\"><div class=\"t_1 m0_1 x5c h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Garant\u00edas de contratos de venta en ejecuci\u00f3n </div></div><div class=\"c_1 w2b hae gs4f4\"><div class=\"t_1 m0_1 x33 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">272.404 </div></div><div class=\"c_1 w147 hae gs4f5\"><div class=\"t_1 m0_1 x33 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">278.526 </div></div><div class=\"c_1 w7a h9_1 gs4f6\"><div class=\"t_1 m0_1 x5c h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros conceptos </div></div><div class=\"c_1 w2b h9_1 gs4f7\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.203 </div></div><div class=\"c_1 w147 h9_1 gs4f8\"><div class=\"t_1 m0_1 x67 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.439 </div></div><div class=\"c_1 w2b hc gs4f9\"><div class=\"t_1 m0_1 x104 h5_1 y67 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">273.607 </div></div><div class=\"c_1 w147 hc gs4fa\"><div class=\"t_1 m0_1 x104 h5_1 y67 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">279.965 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "29.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Transacciones <span class=\"__1 _4\"></span>con partes vinculadas </span></span>Las transacciones que se detallan a continuaci\u00f3n se realizaron con partes vinculadas: a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Venta de bienes y servicios y gastos financieros </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Venta de bienes y prestaci\u00f3n de servicios: - asociadas - 9 - vinculadas 8.933<span class=\"ls0_1\"> </span>299<span class=\"ls0_1\"> </span>8.933<span class=\"ls0_1\"> </span>308<span class=\"ls0_1\"> </span>En <span class=\"__1 _3\"></span>el ejercicio <span class=\"__1 _3\"></span>2024 se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntabilizaron ventas <span class=\"__1 _21\"></span>con nuestro <span class=\"__1 _3\"></span>accionista Mota-Engil <span class=\"__1 _3\"></span>por importe <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>8.933 miles de euros correspondientes a la ejecuci\u00f3n de un contrato del segmento Plantas Industriales. El 31 de marzo de 2023 se firm\u00f3 prorroga de la opci\u00f3n de compra<span class=\"__1 _4\"></span>venta sobre el 60% del Capital de EPICOM, SA,<span class=\"__1 _3\"></span> (que ten\u00eda v<span class=\"__1 _3\"></span>encimiento el <span class=\"__1 _3\"></span>13 de <span class=\"__1 _3\"></span>mayo de <span class=\"__1 _3\"></span>2023), ampli\u00e1ndose <span class=\"__1 _3\"></span>hasta <span class=\"__1 _3\"></span>el 31 de <span class=\"__1 _3\"></span>diciembre de <span class=\"__1 _7\"></span>20<span class=\"__1 _4\"></span>23, <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>ha <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>cutado <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>20 <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>sep<span class=\"__1 _4\"></span>tiembre <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>2023<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>5,3 <span class=\"__1 _7\"></span>mill<span class=\"__1 _4\"></span>ones <span class=\"__1 _7\"></span>de euros. b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Retribuciones y otras prestaciones al Consejo de Administraci\u00f3n de la Sociedad Dominante y </span></span>a la Alta Direcci\u00f3n Consejo de Administraci\u00f3n El detall<span class=\"__1 _4\"></span>e de l<span class=\"__1 _4\"></span>as remuneraciones devengadas p<span class=\"__1 _4\"></span>or el conjunto d<span class=\"__1 _4\"></span>e los Admini<span class=\"__1 _4\"></span>stradores de la <span class=\"__1 _4\"></span>Sociedad Dominante, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>calidad <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>miembros <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Consejo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Administraci\u00f3n, <span class=\"__1 _4\"></span>desglo<span class=\"__1 _4\"></span>sadas <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>conceptos retributivos, durante los ejercicios 2024 y 2023 es el siguiente<span class=\"__1 _4\"></span><span class=\"ls31\">: </span> Miles de euros Concepto retributivo:<span class=\"ff2_1\"> </span>202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Remuneraci\u00f3n por pertenencia al Consejo y/o Comisiones del Consejo 451<span class=\"ls0_1\"> </span>430<span class=\"ls0_1\"> </span>Sueldos  430<span class=\"ls0_1\"> </span>435<span class=\"ls0_1\"> </span>Otros conceptos 30<span class=\"ls0_1\"> </span>32<span class=\"ls0_1\"> </span>911<span class=\"ls0_1\"> </span>897<span class=\"ls0_1\"> </span>No ha habido otros beneficios percibidos por los Administradores.  Resulta <span class=\"__1 _4\"></span>necesario <span class=\"__1 _4\"></span>mencionar qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>a la <span class=\"__1 _4\"></span>Soci<span class=\"__1 _4\"></span>edad <span class=\"__1 _4\"></span>dominante, <span class=\"__1 _4\"></span>tras <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>formalizaci\u00f3n <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>marzo <span class=\"__1 _4\"></span>2021  de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>Acuerdos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Gesti\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _17\"> </span>Fondo <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Apoyo <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>Solvencia <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>Empresas <span class=\"__1 _17\"> </span>Estrat\u00e9gicas (FASEE), le es de aplicaci\u00f3n el art\u00ed<span class=\"__1 _4\"></span>culo 6.1.f) de la Orden  PCM/679/2020, de 23 de julio, por la qu<span class=\"__1 _4\"></span>e se <span class=\"__1 _22\"> </span>publica <span class=\"__1 _2d\"> </span>el <span class=\"__1 _22\"> </span>Acuerdo <span class=\"__1 _22\"> </span>del <span class=\"__1 _2d\"> </span>Consejo <span class=\"__1 _45\"> </span>de <span class=\"__1 _2d\"> </span>Ministros <span class=\"__1 _45\"> </span>de <span class=\"__1 _2d\"> </span>21 <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>julio <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>2020,<span class=\"__1 _3\"></span> <span class=\"__1 _22\"> </span>que <span class=\"__1 _2d\"> </span>establece <span class=\"__1 _22\"> </span>el funcionamiento <span class=\"__1 _3\"></span>del F<span class=\"__1 _3\"></span>ondo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Apoyo a <span class=\"__1 _21\"></span>la S<span class=\"__1 _3\"></span>olvencia d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Empresas <span class=\"__1 _3\"></span>Estrat\u00e9gicas (B<span class=\"__1 _21\"></span>OE 24 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>julio <span class=\"__1 _3\"></span>2020), determinando <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>hasta <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>reembolso<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>del <span class=\"__1 _21\"></span>75% <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>Apoyo <span class=\"__1 _21\"></span>Financiero <span class=\"__1 _21\"></span>otorgado <span class=\"__1 _21\"></span>mediante <span class=\"__1 _21\"></span>instru<span class=\"__1 _4\"></span>mentos de <span class=\"__1 _3\"></span>capital <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>mediante <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _21\"></span>h\u00edbridos de <span class=\"__1 _21\"></span>capital, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>remuneraci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>embros <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsejo de <span class=\"__1 _4\"></span>admini<span class=\"__1 _4\"></span>straci\u00f3n, <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>administ<span class=\"__1 _4\"></span>radores, <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>quienes <span class=\"__1 _7\"></span>ostenten <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>m\u00e1xima <span class=\"__1 _7\"></span>responsabilidad <span class=\"__1 _4\"></span>social en <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>Benefici<span class=\"__1 _4\"></span>arias, <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>podr\u00e1 <span class=\"__1 _17\"> </span>exceder <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>parte <span class=\"__1 _16\"> </span>fija <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>su <span class=\"__1 _17\"> </span>remuneraci\u00f3n <span class=\"__1 _17\"> </span>vig<span class=\"__1 _4\"></span>ente <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span>l ejercicio 2019.  Las <span class=\"__1 _17\"> </span>retribuciones <span class=\"__1 _16\"> </span>correspondientes <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>Consejeros <span class=\"__1 _17\"> </span>nomb<span class=\"__1 _4\"></span>rados <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>FASEE, <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>integran<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el Tesoro <span class=\"__1 _7\"></span>P\u00fablico <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>establecido <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>art. <span class=\"__1 _4\"></span>2.3 <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Real <span class=\"__1 _7\"></span>Decreto<span class=\"__1 _4\"></span>-ley <span class=\"__1 _7\"></span>25/2020, <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>3<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> julio, de medidas urgentes para apoyar la reactivaci\u00f3n econ\u00f3mica y el empleo. Durante <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _1f\"></span>2024, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>Soci<span class=\"__1 _4\"></span>ed<span class=\"ls1a\">ad</span> <span class=\"__1 _1f\"></span>dominante <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>pagado <span class=\"__1 _17\"> </span><span class=\"lsa\">381 <span class=\"__1 _1f\"></span></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _17\"></span>en <span class=\"__1 _1f\"></span>concepto <span class=\"__1 _1f\"></span>de seguro <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>responsabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>administradores <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _7\"></span>(45<span class=\"__1 _4\"></span>2 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>uros <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>2023). Durante <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2023, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>Consejeros <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>recibieron <span class=\"__1 _7\"></span>anticipos <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>cr\u00e9ditos, <span class=\"__1 _4\"></span>ni<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>S<span class=\"__1 _3\"></span>ociedad dominante <span class=\"__1 _21\"></span>asumi\u00f3 <span class=\"__1 _3\"></span>obligaciones <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ellos <span class=\"__1 _3\"></span>a <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>\u00ed<span class=\"__1 _4\"></span>tulo <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>garant\u00edas. <span class=\"__1 _21\"></span>El <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tiene <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>ra\u00eddas obligaciones <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>materia <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>pensiones <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>seguros <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>vida <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>respecto <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>ant<span class=\"__1 _4\"></span>iguos <span class=\"__1 _17\"> </span>o <span class=\"__1 _16\"> </span>actuales Consejeros de la Sociedad dominante. Alta Direcci\u00f3n A efectos de <span class=\"__1 _4\"></span>la elabo<span class=\"__1 _4\"></span>raci\u00f3n de l<span class=\"__1 _4\"></span>as presente<span class=\"__1 _4\"></span>s cuentas anuales con<span class=\"__1 _4\"></span>solidadas, se ha <span class=\"__1 _4\"></span>considerado como personal <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>Alta <span class=\"__1 _7\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>emp<span class=\"__1 _4\"></span>leados <span class=\"__1 _4\"></span>integrantes <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>Comit\u00e9 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>D<span class=\"__1 _3\"></span>irecci\u00f3n <span class=\"__1 _7\"></span>durante <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>periodo de referencia. Se en<span class=\"__1 _4\"></span>tender\u00e1 por directivos <span class=\"__1 _4\"></span>aquellas personas que <span class=\"__1 _4\"></span>desarrollen en el <span class=\"__1 _7\"></span>Grupo, de he<span class=\"__1 _4\"></span>cho o <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>derecho, <span class=\"__1 _21\"></span>funciones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Alta <span class=\"__1 _3\"></span>Direcci\u00f3n <span class=\"__1 _21\"></span>bajo <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>dependencia <span class=\"__1 _21\"></span>directa <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>su <span class=\"__1 _29\"></span>\u00f3<span class=\"__1 _4\"></span>rgano <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>administraci\u00f3n o de comisiones ejecutivas o consejeros delegados de la misma.  El detalle <span class=\"__1 _4\"></span>de las remuneraciones devengadas po<span class=\"__1 _4\"></span>r la Alta Dire<span class=\"__1 _4\"></span>cci\u00f3n, excluyendo a los empleado<span class=\"__1 _4\"></span>s que forman parte del Consejo de Administraci\u00f3n, durante <span class=\"__1 _3\"></span>los ejercicios 20<span class=\"__1 _4\"></span>24 y 2023 es el siguiente: 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Total remuneraciones devengadas por la Alta Direcci\u00f3n  (Miles de euros) 1.640 1.297 N\u00ba medio Empleados Alta Direcci\u00f3n 9 7 Retribuci\u00f3n media (Miles de euros) 182<span class=\"ls0_1\"> </span>185<span class=\"ls0_1\"> </span>El importe de rem<span class=\"__1 _3\"></span>uneraci\u00f3n devengada e<span class=\"__1 _3\"></span>n 2024<span class=\"__1 _4\"></span> por <span class=\"__1 _3\"></span>la A<span class=\"__1 _3\"></span>lta Direcci\u00f3n incorpora, aparte del co<span class=\"__1 _3\"></span>ncepto sueldos y salarios, otros conceptos de retribuci\u00f3n en especie valo<span class=\"__1 _4\"></span>rados en <span class=\"ls2a\">21</span> miles de euros. A 31 de <span class=\"__1 _4\"></span>diciembre de 2024, y como con<span class=\"__1 _4\"></span>secuencia del proceso de ajuste explicado e<span class=\"__1 _4\"></span>n la nota 2.1.4., la alta Direcci\u00f3n ha quedado establecida en 5 miembros<span class=\"__1 _4c\"> </span>. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Saldos al cierre derivados de ventas y compras de bienes y servicios </span></span>Miles de euros 20<span class=\"ls0_1\">24 </span>20<span class=\"ls0_1\">23 </span>Cuentas a cobrar a partes vinculadas: - asociadas 3 - - vinculadas 7.531 - 7.534 - Cuentas a pagar a partes vinculadas (Nota 21): - asociadas 17<span class=\"ls0_1\"> </span>17<span class=\"ls0_1\"> </span>- vinculadas - - 17<span class=\"ls0_1\"> </span>17<span class=\"ls0_1\"> </span>Dentro del apartado cuentas por cobrar, el Grupo mantiene un saldo con nuestro accionista Mota-<span class=\"__1 _4c\"> </span>Engil por importe de 7.479 miles de euros en concepto de obra ejecutada <span class=\"__1 _3\"></span>pendiente de certificar correspondiente a un contrato del segmento de Plantas Industriales. d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Art\u00edculo <span class=\"__1 _17\"> </span>22<span class=\"__1 _4\"></span>9 <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Ley <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Soci<span class=\"__1 _4\"></span>edades <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Capit<span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span>: <span class=\"__1 _17\"> </span>comunicaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>Admini<span class=\"__1 _4\"></span>stradores <span class=\"__1 _17\"> </span>de </span></span>participaciones, <span class=\"__1 _20\"> </span>cargos, <span class=\"__1 _20\"> </span>f<span class=\"__1 _4\"></span>unciones <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>actividade<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>sociedades <span class=\"__1 _20\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _20\"> </span>mismo<span class=\"__1 _4\"></span>, <span class=\"__1 _23\"> </span>an<span class=\"__1 _4\"></span>\u00e1logo <span class=\"__1 _20\"> </span>o complementario g\u00e9nero de actividad y confli<span class=\"__1 _4\"></span>ctos de inter\u00e9s En <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>deber <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>evitar <span class=\"__1 _2e\"> </span>situaciones <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>co<span class=\"__1 _4\"></span>nflicto <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>inter\u00e9s <span class=\"__1 _2e\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Grupo, <span class=\"__1 _16\"> </span>durante <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>ejercicio <span class=\"__1 _16\"> </span>los administradores <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>han <span class=\"__1 _17\"> </span>ocupado <span class=\"__1 _17\"> </span>cargos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>Consejo <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Administraci\u00f3n <span class=\"__1 _17\"> </span>han <span class=\"__1 _17\"> </span>cumplido <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>las obligaciones <span class=\"__1 _1f\"></span>previstas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>art\u00ed<span class=\"__1 _4\"></span>culo <span class=\"__1 _7\"></span>228 <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>Texto <span class=\"__1 _7\"></span>Refundido<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>Ley <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>Sociedades <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>Capital. Asimismo, <span class=\"__1 _17\"> </span>tanto <span class=\"__1 _17\"> </span>ellos <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>personas <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>ellos <span class=\"__1 _17\"> </span>vinculadas, <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>han<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>abstenido <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>incurrir <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>los supuestos de conflicto de inter\u00e9s previstos en el art\u00edculo 229 de dicha ley. Esta <span class=\"__1 _3\"></span>informaci\u00f3n s<span class=\"__1 _3\"></span>e ref<span class=\"__1 _3\"></span>iere <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>actividad <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los se<span class=\"__1 _3\"></span>\u00f1ores <span class=\"__1 _3\"></span>consejeros <span class=\"__1 _3\"></span>en r<span class=\"__1 _3\"></span>elaci\u00f3n a<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>Duro Fe<span class=\"__1 _3\"></span>lguera<span class=\"__1 _4\"></span>, S<span class=\"__1 _3\"></span>.A. as\u00ed como a sus sociedades filiales.  Los <span class=\"__1 _7\"></span>Administradores <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>Do<span class=\"__1 _4\"></span>minante <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _7\"></span>ning\u00fan <span class=\"__1 _7\"></span>asunto <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>informar <span class=\"__1 _1f\"></span>en relaci\u00f3n con lo establecido en el art\u00edculo 229 de la ley<span class=\"__1 _3\"></span> de Sociedades de Capital, aprobada mediante el Real Decreto Legislativo 1/2010 de 2 de julio",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "29.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">Transacciones <span class=\"__1 _4\"></span>con partes vinculadas </span></span>Las transacciones que se detallan a continuaci\u00f3n se realizaron con partes vinculadas: a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2c\"> </span><span class=\"ff2_1\">Venta de bienes y servicios y gastos financieros </span></span>Miles de euros 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Venta de bienes y prestaci\u00f3n de servicios: - asociadas - 9 - vinculadas 8.933<span class=\"ls0_1\"> </span>299<span class=\"ls0_1\"> </span>8.933<span class=\"ls0_1\"> </span>308<span class=\"ls0_1\"> </span>En <span class=\"__1 _3\"></span>el ejercicio <span class=\"__1 _3\"></span>2024 se <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>ntabilizaron ventas <span class=\"__1 _21\"></span>con nuestro <span class=\"__1 _3\"></span>accionista Mota-Engil <span class=\"__1 _3\"></span>por importe <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _3\"></span>8.933 miles de euros correspondientes a la ejecuci\u00f3n de un contrato del segmento Plantas Industriales. El 31 de marzo de 2023 se firm\u00f3 prorroga de la opci\u00f3n de compra<span class=\"__1 _4\"></span>venta sobre el 60% del Capital de EPICOM, SA,<span class=\"__1 _3\"></span> (que ten\u00eda v<span class=\"__1 _3\"></span>encimiento el <span class=\"__1 _3\"></span>13 de <span class=\"__1 _3\"></span>mayo de <span class=\"__1 _3\"></span>2023), ampli\u00e1ndose <span class=\"__1 _3\"></span>hasta <span class=\"__1 _3\"></span>el 31 de <span class=\"__1 _3\"></span>diciembre <div class=\"c_1 w2_1 h0_1 gs501\"><div class=\"t_1 m0_1 x2_1 h7_1 y4c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _7\"></span>20<span class=\"__1 _4\"></span>23, <span class=\"__1 _7\"></span>y <span class=\"__1 _1f\"></span>que <span class=\"__1 _7\"></span>se <span class=\"__1 _1f\"></span>ha <span class=\"__1 _7\"></span>eje<span class=\"__1 _4\"></span>cutado <span class=\"__1 _7\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>20 <span class=\"__1 _1f\"></span>de <span class=\"__1 _7\"></span>sep<span class=\"__1 _4\"></span>tiembre <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>2023<span class=\"__1 _4\"></span> <span class=\"__1 _1f\"></span>por <span class=\"__1 _7\"></span>u<span class=\"__1 _4\"></span>n <span class=\"__1 _7\"></span>i<span class=\"__1 _4\"></span>mporte <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>5,3 <span class=\"__1 _7\"></span>mill<span class=\"__1 _4\"></span>ones <span class=\"__1 _7\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 y184 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros. </div><div class=\"t_1 m0_1 x2_1 h7_1 y185 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 hb y892 ff2_1 fs3_1 fc0_1 sc0_1 ls19 ws0_1\">b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Retribuciones y otras prestaciones al Consejo de Administraci\u00f3n de la Sociedad Dominante y </span></span></div><div class=\"t_1 m0_1 x90 h7_1 y893 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a la Alta Direcci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 y894 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y895 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Consejo de Administraci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El detall<span class=\"__1 _4\"></span>e de l<span class=\"__1 _4\"></span>as remuneraciones devengadas p<span class=\"__1 _4\"></span>or el conjunto d<span class=\"__1 _4\"></span>e los Admini<span class=\"__1 _4\"></span>stradores de la <span class=\"__1 _4\"></span>Sociedad </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dominante, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>calidad <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>miembros <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Consejo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Administraci\u00f3n, <span class=\"__1 _4\"></span>desglo<span class=\"__1 _4\"></span>sadas <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>conceptos </div><div class=\"t_1 m0_1 x2_1 h7_1 yc0f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">retributivos, durante los ejercicios 2024 y 2023 es el siguiente<span class=\"__1 _4\"></span><span class=\"ls31\">: </span> </div><div class=\"t_1 m0_1 x2_1 hb y68a ff4 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c_1 wa7 h9_1 gs502\"><div class=\"t_1 m0_1 xf5 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros </div></div><div class=\"c_1 w149 h9_1 gs503\"><div class=\"t_1 m0_1 x1_1 h5_1 y2c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Concepto retributivo:<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 w2b h9_1 gs504\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">4 </span></div></div><div class=\"c_1 w2b h9_1 gs505\"><div class=\"t_1 m0_1 x104 h5_1 y10e ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">202<span class=\"ls0_1\">3 </span></div></div><div class=\"c_1 w149 h93 gs506\"><div class=\"t_1 m0_1 x1_1 h7_1 y13f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x1_1 h7_1 y2b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Remuneraci\u00f3n por pertenencia al Consejo y/o Comisiones del </div><div class=\"t_1 m0_1 x1_1 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Consejo </div></div><div class=\"c_1 w2b h93 gs507\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">451<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2b h93 gs508\"><div class=\"t_1 m0_1 x87 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">430<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w149 h9_1 gs509\"><div class=\"t_1 m0_1 x1_1 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sueldos  </div></div><div class=\"c_1 w2b h9_1 gs50a\"><div class=\"t_1 m0_1 x87 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">430<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2b h9_1 gs50b\"><div class=\"t_1 m0_1 x87 h7_1 y53 ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">435<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w149 ha_1 gs50c\"><div class=\"t_1 m0_1 x1_1 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros conceptos </div></div><div class=\"c_1 w2b ha_1 gs50d\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">30<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2b ha_1 gs50e\"><div class=\"t_1 m0_1 x29 h7_1 y2c ff2_1 fs3_1 fc0_1 sc0_1 lsa ws0_1\">32<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2b h9_1 gs50f\"><div class=\"t_1 m0_1 xc h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">911<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2b h9_1 gs510\"><div class=\"t_1 m0_1 xc h5_1 y53 ff1_1 fs3_1 fc0_1 sc0_1 ls5 ws0_1\">897<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2_1 h0_1 gs501\"><div class=\"t_1 m0_1 x2_1 h7_1 yc52 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yb67 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">No ha habido otros beneficios percibidos por los Administradores.  </div><div class=\"t_1 m0_1 x2_1 h5_1 yc53 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc54 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resulta <span class=\"__1 _4\"></span>necesario <span class=\"__1 _4\"></span>mencionar qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>a la <span class=\"__1 _4\"></span>Soci<span class=\"__1 _4\"></span>edad <span class=\"__1 _4\"></span>dominante, <span class=\"__1 _4\"></span>tras <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>formalizaci\u00f3n <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>marzo <span class=\"__1 _4\"></span>2021  </div><div class=\"t_1 m0_1 x2_1 h7_1 yc55 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>Acuerdos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Gesti\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _17\"> </span>Fondo <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Apoyo <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>Solvencia <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>Empresas <span class=\"__1 _17\"> </span>Estrat\u00e9gicas </div><div class=\"t_1 m0_1 x2_1 h7_1 y44f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(FASEE), le es de aplicaci\u00f3n el art\u00ed<span class=\"__1 _4\"></span>culo 6.1.f) de la Orden  PCM/679/2020, de 23 de julio, por la qu<span class=\"__1 _4\"></span>e </div><div class=\"t_1 m0_1 x2_1 h7_1 ybf6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">se <span class=\"__1 _22\"> </span>publica <span class=\"__1 _2d\"> </span>el <span class=\"__1 _22\"> </span>Acuerdo <span class=\"__1 _22\"> </span>del <span class=\"__1 _2d\"> </span>Consejo <span class=\"__1 _45\"> </span>de <span class=\"__1 _2d\"> </span>Ministros <span class=\"__1 _45\"> </span>de <span class=\"__1 _2d\"> </span>21 <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>julio <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>2020,<span class=\"__1 _3\"></span> <span class=\"__1 _22\"> </span>que <span class=\"__1 _2d\"> </span>establece <span class=\"__1 _22\"> </span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 yc56 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">funcionamiento <span class=\"__1 _3\"></span>del F<span class=\"__1 _3\"></span>ondo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Apoyo a <span class=\"__1 _21\"></span>la S<span class=\"__1 _3\"></span>olvencia d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Empresas <span class=\"__1 _3\"></span>Estrat\u00e9gicas (B<span class=\"__1 _21\"></span>OE 24 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>julio <span class=\"__1 _3\"></span>2020), </div><div class=\"t_1 m0_1 x2_1 h7_1 y6f7 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">determinando <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>hasta <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>reembolso<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>del <span class=\"__1 _21\"></span>75% <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>Apoyo <span class=\"__1 _21\"></span>Financiero <span class=\"__1 _21\"></span>otorgado <span class=\"__1 _21\"></span>mediante <span class=\"__1 _21\"></span>instru<span class=\"__1 _4\"></span>mentos </div><div class=\"t_1 m0_1 x2_1 h7_1 y6f8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _3\"></span>capital <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>mediante <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _21\"></span>h\u00edbridos de <span class=\"__1 _21\"></span>capital, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>remuneraci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>embros <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsejo </div><div class=\"t_1 m0_1 x2_1 h7_1 yc57 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _4\"></span>admini<span class=\"__1 _4\"></span>straci\u00f3n, <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>administ<span class=\"__1 _4\"></span>radores, <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>quienes <span class=\"__1 _7\"></span>ostenten <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>m\u00e1xima <span class=\"__1 _7\"></span>responsabilidad <span class=\"__1 _4\"></span>social </div><div class=\"t_1 m0_1 x2_1 h7_1 yc58 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>Benefici<span class=\"__1 _4\"></span>arias, <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>podr\u00e1 <span class=\"__1 _17\"> </span>exceder <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>parte <span class=\"__1 _16\"> </span>fija <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>su <span class=\"__1 _17\"> </span>remuneraci\u00f3n <span class=\"__1 _17\"> </span>vig<span class=\"__1 _4\"></span>ente <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span>l </div><div class=\"t_1 m0_1 x2_1 h7_1 yc59 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicio 2019.  </div><div class=\"t_1 m0_1 x2_1 h7_1 y3f6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _17\"> </span>retribuciones <span class=\"__1 _16\"> </span>correspondientes <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>Consejeros <span class=\"__1 _17\"> </span>nomb<span class=\"__1 _4\"></span>rados <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>FASEE, <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>integran<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el </div><div class=\"t_1 m0_1 x2_1 h7_1 y47a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tesoro <span class=\"__1 _7\"></span>P\u00fablico <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>establecido <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>art. <span class=\"__1 _4\"></span>2.3 <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Real <span class=\"__1 _7\"></span>Decreto<span class=\"__1 _4\"></span>-ley <span class=\"__1 _7\"></span>25/2020, <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>3<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 x2_1 h7_1 y5c6 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">julio, de medidas urgentes para apoyar la reactivaci\u00f3n econ\u00f3mica y el empleo. </div><div class=\"t_1 m0_1 x2_1 h7_1 y4fe ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc5a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Durante <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _1f\"></span>2024, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>Soci<span class=\"__1 _4\"></span>ed<span class=\"ls1a\">ad</span> <span class=\"__1 _1f\"></span>dominante <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>pagado <span class=\"__1 _17\"> </span><span class=\"lsa\">381 <span class=\"__1 _1f\"></span></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _17\"></span>en <span class=\"__1 _1f\"></span>concepto <span class=\"__1 _1f\"></span>de </div><div class=\"t_1 m0_1 x2_1 h7_1 yc5b ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">seguro <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>responsabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>administradores <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _7\"></span>(45<span class=\"__1 _4\"></span>2 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>uros <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>2023). </div><div class=\"t_1 m0_1 x2_1 h7_1 y67a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Durante <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2023, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>Consejeros <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>recibieron <span class=\"__1 _7\"></span>anticipos <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>cr\u00e9ditos, <span class=\"__1 _4\"></span>ni<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>S<span class=\"__1 _3\"></span>ociedad </div><div class=\"t_1 m0_1 x2_1 h7_1 yc5c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">dominante <span class=\"__1 _21\"></span>asumi\u00f3 <span class=\"__1 _3\"></span>obligaciones <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ellos <span class=\"__1 _3\"></span>a <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>\u00ed<span class=\"__1 _4\"></span>tulo <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>garant\u00edas. <span class=\"__1 _21\"></span>El <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tiene <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>ra\u00eddas </div><div class=\"t_1 m0_1 x2_1 h7_1 y43a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">obligaciones <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>materia <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>pensiones <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>seguros <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>vida <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>respecto <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>ant<span class=\"__1 _4\"></span>iguos <span class=\"__1 _17\"> </span>o <span class=\"__1 _16\"> </span>actuales </div><div class=\"t_1 m0_1 x2_1 h7_1 y413 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Consejeros de la Sociedad dominante. </div><div class=\"t_1 m0_1 x2_1 h7_1 yc5d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc5e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y51c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Alta Direcci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 y704 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y45f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A efectos de <span class=\"__1 _4\"></span>la elabo<span class=\"__1 _4\"></span>raci\u00f3n de l<span class=\"__1 _4\"></span>as presente<span class=\"__1 _4\"></span>s cuentas anuales con<span class=\"__1 _4\"></span>solidadas, se ha <span class=\"__1 _4\"></span>considerado como </div><div class=\"t_1 m0_1 x2_1 h7_1 yc5f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">personal <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>Alta <span class=\"__1 _7\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>emp<span class=\"__1 _4\"></span>leados <span class=\"__1 _4\"></span>integrantes <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>Comit\u00e9 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>D<span class=\"__1 _3\"></span>irecci\u00f3n <span class=\"__1 _7\"></span>durante <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>periodo </div><div class=\"t_1 m0_1 x2_1 h7_1 y591 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de referencia. Se en<span class=\"__1 _4\"></span>tender\u00e1 por directivos <span class=\"__1 _4\"></span>aquellas personas que <span class=\"__1 _4\"></span>desarrollen en el <span class=\"__1 _7\"></span>Grupo, de he<span class=\"__1 _4\"></span>cho </div><div class=\"t_1 m0_1 x2_1 h7_1 yc60 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">o <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>derecho, <span class=\"__1 _21\"></span>funciones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Alta <span class=\"__1 _3\"></span>Direcci\u00f3n <span class=\"__1 _21\"></span>bajo <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>dependencia <span class=\"__1 _21\"></span>directa <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>su <span class=\"__1 _29\"></span>\u00f3<span class=\"__1 _4\"></span>rgano <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>administraci\u00f3n </div><div class=\"t_1 m0_1 x2_1 h7_1 yc61 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">o de comisiones ejecutivas o consejeros delegados de la misma.  </div><div class=\"t_1 m0_1 x2_1 h7_1 yc62 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y1ae ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">El detalle <span class=\"__1 _4\"></span>de las remuneraciones devengadas po<span class=\"__1 _4\"></span>r la Alta Dire<span class=\"__1 _4\"></span>cci\u00f3n, excluyendo a los empleado<span class=\"__1 _4\"></span>s que </div><div class=\"t_1 m0_1 x2_1 h7_1 yc63 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">forman parte del Consejo de Administraci\u00f3n, durante <span class=\"__1 _3\"></span>los ejercicios 20<span class=\"__1 _4\"></span>24 y 2023 es el siguiente: </div><div class=\"t_1 m0_1 x2_1 h7_1 y1af ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 yc64 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y5cf ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Total remuneraciones devengadas por la Alta Direcci\u00f3n  (Miles de euros) 1.640 1.297 N\u00ba medio Empleados Alta Direcci\u00f3n 9 7 Retribuci\u00f3n media (Miles de euros) 182<span class=\"ls0_1\"> </span>185<span class=\"ls0_1\"> </span>El importe de rem<span class=\"__1 _3\"></span>uneraci\u00f3n devengada e<span class=\"__1 _3\"></span>n 2024<span class=\"__1 _4\"></span> por <span class=\"__1 _3\"></span>la A<span class=\"__1 _3\"></span>lta Direcci\u00f3n incorpora, aparte del co<span class=\"__1 _3\"></span>ncepto sueldos y salarios, otros conceptos de retribuci\u00f3n en especie valo<span class=\"__1 _4\"></span>rados en <span class=\"ls2a\">21</span> miles de euros. A 31 de <span class=\"__1 _4\"></span>diciembre de 2024, y como con<span class=\"__1 _4\"></span>secuencia del proceso de ajuste explicado e<span class=\"__1 _4\"></span>n la nota 2.1.4., la alta Direcci\u00f3n ha quedado establecida en 5 miembros<span class=\"__1 _4c\"> </span>. c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _9\"> </span><span class=\"ff2_1\">Saldos al cierre derivados de ventas y compras de bienes y servicios </span></span>Miles de euros 20<span class=\"ls0_1\">24 </span>20<span class=\"ls0_1\">23 </span>Cuentas a cobrar a partes vinculadas: - asociadas 3 - - vinculadas 7.531 - 7.534 - Cuentas a pagar a partes vinculadas (Nota 21): - asociadas 17<span class=\"ls0_1\"> </span>17<span class=\"ls0_1\"> </span>- vinculadas - - 17<span class=\"ls0_1\"> </span>17<span class=\"ls0_1\"> </span>Dentro del apartado cuentas por cobrar, el Grupo mantiene un saldo con nuestro accionista Mota-<span class=\"__1 _4c\"> </span>Engil por importe de 7.479 miles de euros en concepto de obra ejecutada <span class=\"__1 _3\"></span>pendiente de certificar correspondiente a un contrato del segmento de Plantas Industriales. d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Art\u00edculo <span class=\"__1 _17\"> </span>22<span class=\"__1 _4\"></span>9 <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Ley <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Soci<span class=\"__1 _4\"></span>edades <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Capit<span class=\"__1 _4\"></span>al<span class=\"__1 _4\"></span>: <span class=\"__1 _17\"> </span>comunicaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>Admini<span class=\"__1 _4\"></span>stradores <span class=\"__1 _17\"> </span>de </span></span>participaciones, <span class=\"__1 _20\"> </span>cargos, <span class=\"__1 _20\"> </span>f<span class=\"__1 _4\"></span>unciones <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>actividade<span class=\"__1 _4\"></span>s <span class=\"__1 _20\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _20\"> </span>sociedades <span class=\"__1 _20\"> </span>con <span class=\"__1 _1a\"> </span>el <span class=\"__1 _20\"> </span>mismo<span class=\"__1 _4\"></span>, <span class=\"__1 _23\"> </span>an<span class=\"__1 _4\"></span>\u00e1logo <span class=\"__1 _20\"> </span>o complementario g\u00e9nero de actividad y confli<span class=\"__1 _4\"></span>ctos de inter\u00e9s En <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>deber <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>evitar <span class=\"__1 _2e\"> </span>situaciones <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>co<span class=\"__1 _4\"></span>nflicto <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>inter\u00e9s <span class=\"__1 _2e\"> </span>del<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>Grupo, <span class=\"__1 _16\"> </span>durante <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>ejercicio <span class=\"__1 _16\"> </span>los administradores <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>han <span class=\"__1 _17\"> </span>ocupado <span class=\"__1 _17\"> </span>cargos <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>Consejo <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>Administraci\u00f3n <span class=\"__1 _17\"> </span>han <span class=\"__1 _17\"> </span>cumplido <span class=\"__1 _17\"> </span>con <span class=\"__1 _17\"> </span>las obligaciones <span class=\"__1 _1f\"></span>previstas <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>art\u00ed<span class=\"__1 _4\"></span>culo <span class=\"__1 _7\"></span>228 <span class=\"__1 _1f\"></span>del <span class=\"__1 _1f\"></span>Texto <span class=\"__1 _7\"></span>Refundido<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>d<span class=\"__1 _4\"></span>e <span class=\"__1 _7\"></span>la <span class=\"__1 _1f\"></span>Ley <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>Sociedades <span class=\"__1 _7\"></span>de <span class=\"__1 _1f\"></span>Capital. Asimismo, <span class=\"__1 _17\"> </span>tanto <span class=\"__1 _17\"> </span>ellos <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _17\"> </span>personas <span class=\"__1 _17\"> </span>a <span class=\"__1 _17\"> </span>ellos <span class=\"__1 _17\"> </span>vinculadas, <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>han<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>abstenido <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>incurrir <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>los supuestos de conflicto de inter\u00e9s previstos en el art\u00edculo 229 de dicha ley. Esta <span class=\"__1 _3\"></span>informaci\u00f3n s<span class=\"__1 _3\"></span>e ref<span class=\"__1 _3\"></span>iere <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>actividad <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los se<span class=\"__1 _3\"></span>\u00f1ores <span class=\"__1 _3\"></span>consejeros <span class=\"__1 _3\"></span>en r<span class=\"__1 _3\"></span>elaci\u00f3n a<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>Duro Fe<span class=\"__1 _3\"></span>lguera<span class=\"__1 _4\"></span>, S<span class=\"__1 _3\"></span>.A. as\u00ed como a sus sociedades filiales.  Los <span class=\"__1 _7\"></span>Administradores <span class=\"__1 _7\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>Sociedad <span class=\"__1 _7\"></span>Do<span class=\"__1 _4\"></span>minante <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>tienen <span class=\"__1 _7\"></span>ning\u00fan <span class=\"__1 _7\"></span>asunto <span class=\"__1 _1f\"></span>sobre <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>informar <span class=\"__1 _1f\"></span>en relaci\u00f3n con lo establecido en el art\u00edculo 229 de la ley<span class=\"__1 _3\"></span> de Sociedades de Capital, aprobada mediante el Real Decreto Legislativo 1/2010 de 2 de julio",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1\">Retribuciones y otras prestaciones al Consejo de Administraci\u00f3n de la Sociedad Dominante y </span></span>a la Alta Direcci\u00f3n Consejo de Administraci\u00f3n El detall<span class=\"__1 _4\"></span>e de l<span class=\"__1 _4\"></span>as remuneraciones devengadas p<span class=\"__1 _4\"></span>or el conjunto d<span class=\"__1 _4\"></span>e los Admini<span class=\"__1 _4\"></span>stradores de la <span class=\"__1 _4\"></span>Sociedad Dominante, <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>su <span class=\"__1 _7\"></span>calidad <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>miembros <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Consejo <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>Administraci\u00f3n, <span class=\"__1 _4\"></span>desglo<span class=\"__1 _4\"></span>sadas <span class=\"__1 _4\"></span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _7\"></span>conceptos retributivos, durante los ejercicios 2024 y 2023 es el siguiente<span class=\"__1 _4\"></span><span class=\"ls31\">: </span> Miles de euros Concepto retributivo:<span class=\"ff2_1\"> </span>202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Remuneraci\u00f3n por pertenencia al Consejo y/o Comisiones del Consejo 451<span class=\"ls0_1\"> </span>430<span class=\"ls0_1\"> </span>Sueldos  430<span class=\"ls0_1\"> </span>435<span class=\"ls0_1\"> </span>Otros conceptos 30<span class=\"ls0_1\"> </span>32<span class=\"ls0_1\"> </span>911<span class=\"ls0_1\"> </span>897<span class=\"ls0_1\"> </span>No ha habido otros beneficios percibidos por los Administradores.  Resulta <span class=\"__1 _4\"></span>necesario <span class=\"__1 _4\"></span>mencionar qu<span class=\"__1 _4\"></span>e <span class=\"__1 _4\"></span>a la <span class=\"__1 _4\"></span>Soci<span class=\"__1 _4\"></span>edad <span class=\"__1 _4\"></span>dominante, <span class=\"__1 _4\"></span>tras <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>formalizaci\u00f3n <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>31 <span class=\"__1 _4\"></span>marzo <span class=\"__1 _4\"></span>2021  de <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _17\"> </span>Acuerdos <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Gesti\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _16\"> </span>el <span class=\"__1 _17\"> </span>Fondo <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>Apoyo <span class=\"__1 _17\"> </span>para <span class=\"__1 _17\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _17\"> </span>Solvencia <span class=\"__1 _16\"> </span>de <span class=\"__1 _17\"> </span>Empresas <span class=\"__1 _17\"> </span>Estrat\u00e9gicas (FASEE), le es de aplicaci\u00f3n el art\u00ed<span class=\"__1 _4\"></span>culo 6.1.f) de la Orden  PCM/679/2020, de 23 de julio, por la qu<span class=\"__1 _4\"></span>e se <span class=\"__1 _22\"> </span>publica <span class=\"__1 _2d\"> </span>el <span class=\"__1 _22\"> </span>Acuerdo <span class=\"__1 _22\"> </span>del <span class=\"__1 _2d\"> </span>Consejo <span class=\"__1 _45\"> </span>de <span class=\"__1 _2d\"> </span>Ministros <span class=\"__1 _45\"> </span>de <span class=\"__1 _2d\"> </span>21 <span class=\"__1 _22\"> </span>de <span class=\"__1 _22\"> </span>julio <span class=\"__1 _22\"> </span>de <span class=\"__1 _2d\"> </span>2020,<span class=\"__1 _3\"></span> <span class=\"__1 _22\"> </span>que <span class=\"__1 _2d\"> </span>establece <span class=\"__1 _22\"> </span>el funcionamiento <span class=\"__1 _3\"></span>del F<span class=\"__1 _3\"></span>ondo <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Apoyo a <span class=\"__1 _21\"></span>la S<span class=\"__1 _3\"></span>olvencia d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Empresas <span class=\"__1 _3\"></span>Estrat\u00e9gicas (B<span class=\"__1 _21\"></span>OE 24 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>julio <span class=\"__1 _3\"></span>2020), determinando <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>hasta <span class=\"__1 _29\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _29\"></span>reembolso<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>del <span class=\"__1 _21\"></span>75% <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>Apoyo <span class=\"__1 _21\"></span>Financiero <span class=\"__1 _21\"></span>otorgado <span class=\"__1 _21\"></span>mediante <span class=\"__1 _21\"></span>instru<span class=\"__1 _4\"></span>mentos de <span class=\"__1 _3\"></span>capital <span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>mediante <span class=\"__1 _21\"></span>i<span class=\"__1 _4\"></span>nstrumentos <span class=\"__1 _21\"></span>h\u00edbridos de <span class=\"__1 _21\"></span>capital, <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>remuneraci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _21\"></span>mi<span class=\"__1 _4\"></span>embros <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>co<span class=\"__1 _4\"></span>nsejo de <span class=\"__1 _4\"></span>admini<span class=\"__1 _4\"></span>straci\u00f3n, <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>administ<span class=\"__1 _4\"></span>radores, <span class=\"__1 _4\"></span>o <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>quienes <span class=\"__1 _7\"></span>ostenten <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>m\u00e1xima <span class=\"__1 _7\"></span>responsabilidad <span class=\"__1 _4\"></span>social en <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>Benefici<span class=\"__1 _4\"></span>arias, <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>podr\u00e1 <span class=\"__1 _17\"> </span>exceder <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>la <span class=\"__1 _17\"> </span>parte <span class=\"__1 _16\"> </span>fija <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>su <span class=\"__1 _17\"> </span>remuneraci\u00f3n <span class=\"__1 _17\"> </span>vig<span class=\"__1 _4\"></span>ente <span class=\"__1 _17\"> </span>al <span class=\"__1 _17\"> </span>cierre <span class=\"__1 _17\"> </span>de<span class=\"__1 _4\"></span>l ejercicio 2019.  Las <span class=\"__1 _17\"> </span>retribuciones <span class=\"__1 _16\"> </span>correspondientes <span class=\"__1 _17\"> </span>a <span class=\"__1 _16\"> </span>los <span class=\"__1 _17\"> </span>Consejeros <span class=\"__1 _17\"> </span>nomb<span class=\"__1 _4\"></span>rados <span class=\"__1 _17\"> </span>por <span class=\"__1 _17\"> </span>el <span class=\"__1 _16\"> </span>FASEE, <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>integran<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el Tesoro <span class=\"__1 _7\"></span>P\u00fablico <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>acuerdo <span class=\"__1 _4\"></span>con<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>lo <span class=\"__1 _7\"></span>establecido <span class=\"__1 _7\"></span>en <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>art. <span class=\"__1 _4\"></span>2.3 <span class=\"__1 _7\"></span>del <span class=\"__1 _7\"></span>Real <span class=\"__1 _7\"></span>Decreto<span class=\"__1 _4\"></span>-ley <span class=\"__1 _7\"></span>25/2020, <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>3<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>de<span class=\"__1 _3\"></span> julio, de medidas urgentes para apoyar la reactivaci\u00f3n econ\u00f3mica y el empleo. Durante <span class=\"__1 _1f\"></span>el <span class=\"__1 _1f\"></span>ejerci<span class=\"__1 _4\"></span>cio <span class=\"__1 _1f\"></span>2024, <span class=\"__1 _7\"></span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _1f\"></span>Soci<span class=\"__1 _4\"></span>ed<span class=\"ls1a\">ad</span> <span class=\"__1 _1f\"></span>dominante <span class=\"__1 _1f\"></span>ha <span class=\"__1 _1f\"></span>pagado <span class=\"__1 _17\"> </span><span class=\"lsa\">381 <span class=\"__1 _1f\"></span></span>miles <span class=\"__1 _1f\"></span>de <span class=\"__1 _1f\"></span>euros <span class=\"__1 _17\"></span>en <span class=\"__1 _1f\"></span>concepto <span class=\"__1 _1f\"></span>de seguro <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>responsabil<span class=\"__1 _4\"></span>idad <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>administradores <span class=\"__1 _7\"></span>en <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>202<span class=\"__1 _4\"></span>4 <span class=\"__1 _7\"></span>(45<span class=\"__1 _4\"></span>2 <span class=\"__1 _7\"></span>miles <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>e<span class=\"__1 _4\"></span>uros <span class=\"__1 _7\"></span>en <span class=\"__1 _1f\"></span>2023). Durante <span class=\"__1 _7\"></span>el <span class=\"__1 _7\"></span>ejercicio <span class=\"__1 _7\"></span>2024 <span class=\"__1 _4\"></span>y <span class=\"__1 _7\"></span>2023, <span class=\"__1 _7\"></span>los <span class=\"__1 _7\"></span>Consejeros <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>recibieron <span class=\"__1 _7\"></span>anticipos <span class=\"__1 _7\"></span>o <span class=\"__1 _7\"></span>cr\u00e9ditos, <span class=\"__1 _4\"></span>ni<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _7\"></span>S<span class=\"__1 _3\"></span>ociedad dominante <span class=\"__1 _21\"></span>asumi\u00f3 <span class=\"__1 _3\"></span>obligaciones <span class=\"__1 _21\"></span>por <span class=\"__1 _3\"></span>cuenta <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ellos <span class=\"__1 _3\"></span>a <span class=\"__1 _29\"></span>t<span class=\"__1 _4\"></span>\u00ed<span class=\"__1 _4\"></span>tulo <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>garant\u00edas. <span class=\"__1 _21\"></span>El <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _3\"></span>no <span class=\"__1 _21\"></span>tiene <span class=\"__1 _21\"></span>cont<span class=\"__1 _4\"></span>ra\u00eddas obligaciones <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>materia <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>pensiones <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>de <span class=\"__1 _16\"> </span>seguros <span class=\"__1 _17\"> </span>de <span class=\"__1 _16\"> </span>vida <span class=\"__1 _16\"> </span>con <span class=\"__1 _16\"> </span>respecto <span class=\"__1 _16\"> </span>a <span class=\"__1 _17\"> </span>ant<span class=\"__1 _4\"></span>iguos <span class=\"__1 _17\"> </span>o <span class=\"__1 _16\"> </span>actuales Consejeros de la Sociedad dominante. Alta Direcci\u00f3n A efectos de <span class=\"__1 _4\"></span>la elabo<span class=\"__1 _4\"></span>raci\u00f3n de l<span class=\"__1 _4\"></span>as presente<span class=\"__1 _4\"></span>s cuentas anuales con<span class=\"__1 _4\"></span>solidadas, se ha <span class=\"__1 _4\"></span>considerado como personal <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>Alta <span class=\"__1 _7\"></span>Direcci\u00f3n <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>los <span class=\"__1 _4\"></span>emp<span class=\"__1 _4\"></span>leados <span class=\"__1 _4\"></span>integrantes <span class=\"__1 _7\"></span>del <span class=\"__1 _4\"></span>Comit\u00e9 <span class=\"__1 _7\"></span>de <span class=\"__1 _7\"></span>D<span class=\"__1 _3\"></span>irecci\u00f3n <span class=\"__1 _7\"></span>durante <span class=\"__1 _4\"></span>el <span class=\"__1 _7\"></span>periodo de referencia. Se en<span class=\"__1 _4\"></span>tender\u00e1 por directivos <span class=\"__1 _4\"></span>aquellas personas que <span class=\"__1 _4\"></span>desarrollen en el <span class=\"__1 _7\"></span>Grupo, de he<span class=\"__1 _4\"></span>cho o <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>derecho, <span class=\"__1 _21\"></span>funciones <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>Alta <span class=\"__1 _3\"></span>Direcci\u00f3n <span class=\"__1 _21\"></span>bajo <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>dependencia <span class=\"__1 _21\"></span>directa <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>su <span class=\"__1 _29\"></span>\u00f3<span class=\"__1 _4\"></span>rgano <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>administraci\u00f3n o de comisiones ejecutivas o consejeros delegados de la misma.  El detalle <span class=\"__1 _4\"></span>de las remuneraciones devengadas po<span class=\"__1 _4\"></span>r la Alta Dire<span class=\"__1 _4\"></span>cci\u00f3n, excluyendo a los empleado<span class=\"__1 _4\"></span>s que forman parte del Consejo de Administraci\u00f3n, durante <span class=\"__1 _3\"></span>los ejercicios 20<span class=\"__1 _4\"></span>24 y 2023 es el siguiente: 202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Total remuneraciones devengadas por la Alta Direcci\u00f3n  (Miles de euros) 1.640 1.297 N\u00ba medio Empleados Alta Direcci\u00f3n 9 7 Retribuci\u00f3n media (Miles de euros) 182<span class=\"ls0_1\"> </span>185<span class=\"ls0_1\"> </span>El importe de rem<span class=\"__1 _3\"></span>uneraci\u00f3n devengada e<span class=\"__1 _3\"></span>n 2024<span class=\"__1 _4\"></span> por <span class=\"__1 _3\"></span>la A<span class=\"__1 _3\"></span>lta Direcci\u00f3n incorpora, aparte del co<span class=\"__1 _3\"></span>ncepto sueldos y salarios, otros conceptos de retribuci\u00f3n en especie valo<span class=\"__1 _4\"></span>rados en <span class=\"ls2a\">21</span> miles de euros. A 31 de <span class=\"__1 _4\"></span>diciembre de 2024, y como con<span class=\"__1 _4\"></span>secuencia del proceso de ajuste explicado e<span class=\"__1 _4\"></span>n la nota 2.1.4., la alta Direcci\u00f3n ha quedado establecida en 5 miembros<span class=\"__1 _4c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "a)<span class=\"ff4 ls0_1\"> <span class=\"__1 _3a\"> </span><span class=\"ff2_1 fs3_1\">N\u00famero promedio de empleados del Grupo<span class=\"__1 _4\"></span> por categor\u00eda </span></span>202<span class=\"ls0_1\">4 </span>202<span class=\"ls0_1\">3 </span>Consejeros 1 1 Alta direcci\u00f3n 7 7 Direcci\u00f3n 34<span class=\"ls0_1\"> </span>29<span class=\"ls0_1\"> </span>Mandos intermedios 135<span class=\"ls0_1\"> </span>121<span class=\"ls0_1\"> </span>T\u00e9cnicos 544<span class=\"ls0_1\"> </span>472<span class=\"ls0_1\"> </span>Posiciones de apoyo 62<span class=\"ls0_1\"> </span>58<span class=\"ls0_1\"> </span>Personal operario 782<span class=\"ls0_1\"> </span>700<span class=\"ls0_1\"> </span>1.565 1.388 b)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">N\u00famero de<span class=\"__1 _4\"></span> hombres/muj<span class=\"__1 _3\"></span>eres por categor\u00eda </span></span>La distribuci\u00f3n por sexos al t\u00e9rmino d<span class=\"__1 _4\"></span>el ejercicio del personal del Grupo es el siguiente: 20<span class=\"ls0_1\">24 </span>20<span class=\"ls0_1\">23 </span>Hombres<span class=\"ff2_1\"> </span>Mujeres<span class=\"ff2_1\"> </span>Total<span class=\"ff2_1\"> </span>Hombres<span class=\"ff2_1\"> </span>Mujeres<span class=\"ff2_1\"> </span>Total<span class=\"ff2_1\"> </span>Consejeros 1 - 1 1 - 1 Alta direcci\u00f3n 3 1 4 4 3 7 Direcci\u00f3n 26<span class=\"ls0_1\"> </span>9 35<span class=\"ls0_1\"> </span>21<span class=\"ls0_1\"> </span>7 28<span class=\"ls0_1\"> </span>Mandos intermedios  110<span class=\"ls0_1\"> </span>20<span class=\"ls0_1\"> </span>130<span class=\"ls0_1\"> </span>108<span class=\"ls0_1\"> </span>18<span class=\"ls0_1\"> </span>126<span class=\"ls0_1\"> </span>T\u00e9cnicos 408<span class=\"ls0_1\"> </span>119<span class=\"ls0_1\"> </span>527<span class=\"ls0_1\"> </span>419<span class=\"ls0_1\"> </span>102<span class=\"ls0_1\"> </span>521<span class=\"ls0_1\"> </span>Posiciones de apoyo 18<span class=\"ls0_1\"> </span>41<span class=\"ls0_1\"> </span>59<span class=\"ls0_1\"> </span>24<span class=\"ls0_1\"> </span>39<span class=\"ls0_1\"> </span>63<span class=\"ls0_1\"> </span>Personal operario 739<span class=\"ls0_1\"> </span>1 740<span class=\"ls0_1\"> </span>639<span class=\"ls0_1\"> </span>1 640<span class=\"ls0_1\"> </span>1.305 191<span class=\"ls0_1\"> </span>1.496 1.216 170<span class=\"ls0_1\"> </span>1.386 <div class=\"c_1 w2_1 h0_1 gs534\"><div class=\"t_1 m0_1 x2_1 h7_1 yc94 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2_1 h7_1 y601 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>2024, <span class=\"__1 _4\"></span>el <span class=\"__1 _4\"></span>n\u00famero <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>empleados con <span class=\"__1 _4\"></span>una <span class=\"__1 _4\"></span>minusval\u00eda <span class=\"__1 _4\"></span>superior al<span class=\"__1 _4\"></span> 33% <span class=\"__1 _4\"></span>ascend\u00ed<span class=\"__1 _4\"></span>a </div><div class=\"t_1 m0_1 x2_1 h7_1 y49 ff2_1 fs3_1 fc0_1 sc0_1 ls1a ws0_1\">a <span class=\"lsa\">13<span class=\"ls0_1\"> (</span>13<span class=\"ls0_1\"> empleados </span></span>a <span class=\"ls0_1\">31 de diciembre de 2023), siendo en su totalidad hombre<span class=\"__1 _3\"></span>s.</span><span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "c)<span class=\"ff4 ls0_1\"> <span class=\"__1 _6\"> </span><span class=\"ff2_1 fs3_1\">Informaci\u00f3n sobre medio ambiente </span></span>El <span class=\"__1 _17\"> </span>Grupo<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>ha <span class=\"__1 _16\"> </span>adoptado <span class=\"__1 _16\"> </span>las <span class=\"__1 _17\"> </span>medi<span class=\"__1 _4\"></span>das <span class=\"__1 _17\"> </span>oportunas <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>relaci\u00f3n <span class=\"__1 _17\"> </span>co<span class=\"__1 _4\"></span>n <span class=\"__1 _17\"> </span>la <span class=\"__1 _16\"> </span>protecci\u00f3n <span class=\"__1 _16\"> </span>y <span class=\"__1 _17\"> </span>mejora <span class=\"__1 _16\"> </span>del <span class=\"__1 _17\"> </span>me<span class=\"__1 _4\"></span>dio ambiente <span class=\"__1 _16\"> </span>y <span class=\"__1 _16\"> </span>la <span class=\"__1 _2e\"> </span>minimizaci\u00f3n, <span class=\"__1 _16\"> </span>en <span class=\"__1 _16\"> </span>su<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>caso, <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>impacto <span class=\"__1 _16\"> </span>medio<span class=\"__1 _4\"></span>ambiental, <span class=\"__1 _17\"> </span>cu<span class=\"__1 _4\"></span>mpliendo <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>normativa vigente al respecto",
   "dimensions": {
    "concept": "duro:RevelacionDeOtraInformacion",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "d)<span class=\"ff4 ls0_1\"> <span class=\"__1 _2f\"> </span><span class=\"ff2_1 fs3_1\">Honorarios de auditores de cuentas y sociedades de su Grupo<span class=\"__1 _4\"></span> o vinculadas </span></span>Los honorarios <span class=\"__1 _4\"></span>correspondientes a <span class=\"__1 _4\"></span>los <span class=\"__1 _4\"></span>servicios prestados <span class=\"__1 _4\"></span>por la <span class=\"__1 _4\"></span>empresa auditora <span class=\"__1 _4\"></span>KPMG Audi<span class=\"__1 _4\"></span>tores,<span class=\"__1 _3\"></span> S.L. <span class=\"__1 _21\"></span>de las <span class=\"__1 _21\"></span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _21\"></span>anuale<span class=\"__1 _4\"></span>s <span class=\"__1 _21\"></span>del Grupo <span class=\"__1 _21\"></span>durante <span class=\"__1 _3\"></span>el <span class=\"__1 _21\"></span>eje<span class=\"__1 _4\"></span>rcicio <span class=\"__1 _3\"></span>terminado <span class=\"__1 _21\"></span>el 31 <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>diciembre <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>2024, co<span class=\"__1 _3\"></span>n independencia del momento de su facturaci\u00f3n, son los siguientes: -<span class=\"ff5\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Ejercicio 2024 (miles de euros) </span></span>Descripci\u00f3n<span class=\"ff2_1\"> </span>Honorarios correspondientes al auditor principal o entidades de su red Servicios de auditor\u00eda 434<span class=\"ls0_1\"> </span>Servicios distintos de la auditor\u00eda 1<span class=\"lsa\">57</span> Servicios exigidos por la normativa aplicable 25<span class=\"ls0_1\"> </span>Otros servicios de verificaci\u00f3n 132<span class=\"ls0_1\"> </span>Servicios fiscales - Otros servicios - Total servicios profesionales 591<span class=\"ls0_1\"> </span>El <span class=\"__1 _4\"></span>ep\u00edg<span class=\"__1 _4\"></span>rafe <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>\u201cServicio<span class=\"__1 _4\"></span>s <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>auditor\u00eda\u201d <span class=\"__1 _4\"></span>in<span class=\"__1 _4\"></span>cluye <span class=\"__1 _4\"></span>los <span class=\"__1 _7\"></span>honorarios <span class=\"__1 _4\"></span>correspondientes <span class=\"__1 _4\"></span>a <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>audito<span class=\"__1 _4\"></span>r\u00eda <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>las<span class=\"__1 _3\"></span> cuentas anuales i<span class=\"__1 _4\"></span>ndividuales y consoli<span class=\"__1 _4\"></span>dadas de Du<span class=\"__1 _4\"></span>ro Felguera, S.A. y de<span class=\"__1 _4\"></span> las soci<span class=\"__1 _4\"></span>edades que forman parte <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>su <span class=\"__1 _1a\"> </span>grupo.  <span class=\"ff8\">E<span class=\"__1 _3\"></span>l  e<span class=\"__1 _3\"></span>p\u00edgrafe <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>\"Otros <span class=\"__1 _1a\"> </span>servicios <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>verificaci\u00f3n\u201d <span class=\"__1 _1a\"> </span>incluye <span class=\"__1 _1a\"> </span>principalmente <span class=\"__1 _1a\"> </span>los </span>honorarios derivado<span class=\"__1 _4\"></span>s de la revisi\u00f3<span class=\"__1 _4\"></span>n limitada <span class=\"__1 _4\"></span>de los <span class=\"__1 _4\"></span>estados financieros consolidados i<span class=\"__1 _4\"></span>ntermedios del Grupo y de la revisi\u00f3n de la informaci\u00f3n relativa al EINF y SCIIF.<span class=\"__1 _4\"></span> Por <span class=\"__1 _7\"></span>otro <span class=\"__1 _7\"></span>lado, <span class=\"__1 _7\"></span>no <span class=\"__1 _7\"></span>hay <span class=\"__1 _7\"></span>otras <span class=\"__1 _7\"></span>entidades <span class=\"__1 _7\"></span>afiliadas <span class=\"__1 _7\"></span>a <span class=\"__1 _7\"></span>KPMG <span class=\"__1 _7\"></span>International <span class=\"__1 _7\"></span>que <span class=\"__1 _7\"></span>hayan <span class=\"__1 _7\"></span>facturado <span class=\"__1 _7\"></span>importe alguno al Grupo Durante <span class=\"__1 _22\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>ejercicio <span class=\"__1 _2d\"> </span>2023, <span class=\"__1 _45\"> </span>l<span class=\"__1 _4\"></span>os <span class=\"__1 _22\"> </span>importes <span class=\"__1 _2d\"> </span>correspondientes <span class=\"__1 _45\"> </span>al<span class=\"__1 _4\"></span> <span class=\"__1 _22\"> </span>auditor <span class=\"__1 _2d\"> </span>de <span class=\"__1 _22\"> </span>las <span class=\"__1 _22\"> </span>cuent<span class=\"__1 _4\"></span>as <span class=\"__1 _22\"> </span>anuales consolidadas <span class=\"__1 _16\"> </span>del <span class=\"__1 _16\"> </span>Grupo<span class=\"__1 _4\"></span>, <span class=\"__1 _17\"> </span>De<span class=\"__1 _4\"></span>loitte, <span class=\"__1 _16\"> </span>S.L., <span class=\"__1 _17\"> </span>o<span class=\"__1 _4\"></span> <span class=\"__1 _17\"> </span>a<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>cualquier <span class=\"__1 _16\"> </span>empresa <span class=\"__1 _16\"> </span>perteneciente <span class=\"__1 _16\"> </span>a <span class=\"__1 _16\"> </span>la <span class=\"__1 _16\"> </span>misma <span class=\"__1 _16\"> </span>red <span class=\"__1 _16\"> </span>de acuerdo con la normativa reguladora de la actividad de auditor\u00eda de cuentas fueron los siguiente<span class=\"__1 _4\"></span>s: -<span class=\"ff5\"> <span class=\"__1 _30\"> </span><span class=\"ff2_1\">Ejercicio 2023 (miles de euros) </span></span>Descripci\u00f3n<span class=\"ff2_1\"> </span>Honorarios correspondientes al auditor principal o entidades de su red Servicios de auditor\u00eda 630<span class=\"ls0_1\"> </span>Servicios distintos de la auditor\u00eda 110<span class=\"ls0_1\"> </span>Servicios exigidos por la normativa aplicable 15<span class=\"ls0_1\"> </span>Otros servicios de verificaci\u00f3n 76<span class=\"ls0_1\"> </span>Servicios fiscales 19<span class=\"ls0_1\"> </span>Otros servicios - Total servicios profesionales 740<span class=\"ls0_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "32.<span class=\"ff5 ls0_1\"> <span class=\"__1 _42\"> </span><span class=\"ff1_1 fs3_1\">He<span class=\"__1 _4\"></span>chos posteriores </span></span>Desde <span class=\"__1 _4\"></span>el<span class=\"__1 _4\"></span> <span class=\"__1 _4\"></span>31 <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>diciembre <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>2024 <span class=\"__1 _7\"></span>hasta <span class=\"__1 _4\"></span>la <span class=\"__1 _7\"></span>fecha <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>formulaci\u00f3n <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>l<span class=\"__1 _4\"></span>as <span class=\"__1 _4\"></span>presentes <span class=\"__1 _7\"></span>cuentas <span class=\"__1 _4\"></span>anuales consolidadas han tenido lugar los siguientes acontecimientos significativos:<span class=\"__1 _4\"></span> - <span class=\"__1 _30\"> </span><span class=\"ff2_1\">El <span class=\"__1 _7\"></span>11 <span class=\"__1 _4\"></span>de <span class=\"__1 _7\"></span>marzo <span class=\"__1 _7\"></span>de <span class=\"__1 _4\"></span>20<span class=\"__1 _4\"></span>25 <span class=\"__1 _4\"></span>,<span class=\"__1 _4\"></span> <span class=\"__1 _7\"></span>la <span class=\"__1 _4\"></span>Soci<span class=\"__1 _4\"></span>edad <span class=\"__1 _7\"></span>y <span class=\"__1 _4\"></span>sus <span class=\"__1 _7\"></span>filiales <span class=\"__1 _7\"></span>Duro <span class=\"__1 _7\"></span>Felguera <span class=\"__1 _4\"></span>Ene<span class=\"__1 _4\"></span>rgy <span class=\"__1 _4\"></span>Storage<span class=\"__1 _4\"></span>, <span class=\"__1 _4\"></span>S.A.U., </span>Duro <span class=\"__1 _4\"></span>Felguera Green <span class=\"__1 _4\"></span>Tech, S.A.U., Duro <span class=\"__1 _4\"></span>Felguera <span class=\"__1 _4\"></span>Calderer\u00eda Pesada, S.A.U., DF<span class=\"__1 _4\"></span> Mompresa, S.A.U., <span class=\"__1 _29\"></span>DF<span class=\"__1 _4\"></span> <span class=\"__1 _29\"></span>Op<span class=\"__1 _4\"></span>eraciones <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>Montajes, <span class=\"__1 _21\"></span>S.A.U., <span class=\"__1 _21\"></span>Duro <span class=\"__1 _21\"></span>Felgu<span class=\"__1 _4\"></span>era <span class=\"__1 _21\"></span>Oil <span class=\"__1 _3\"></span>and <span class=\"__1 _21\"></span>Gas, <span class=\"__1 _21\"></span>S.A.U., <span class=\"__1 _21\"></span>Duro <span class=\"__1 _21\"></span>Felgue<span class=\"__1 _4\"></span>ra Intelligent Systems, S.A.U. y DFOM Bio<span class=\"__1 _4\"></span>masa Huelva, S.L.U. presentaron ante el Ju<span class=\"__1 _4\"></span>zgado de lo <span class=\"__1 _3\"></span>Mercantil <span class=\"__1 _21\"></span>n<span class=\"__1 _4\"></span>\u00ba <span class=\"__1 _21\"></span>3 <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Gij\u00f3n, <span class=\"__1 _21\"></span>ante <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>l <span class=\"__1 _3\"></span>que <span class=\"__1 _21\"></span>se <span class=\"__1 _3\"></span>tramita <span class=\"__1 _21\"></span>el pr<span class=\"__1 _3\"></span>e concurso <span class=\"__1 _21\"></span>de <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>Sociedad, <span class=\"__1 _21\"></span>la <span class=\"__1 _3\"></span>extensi\u00f3n de l<span class=\"__1 _4\"></span>os efecto<span class=\"__1 _4\"></span>s de <span class=\"__1 _4\"></span>la <span class=\"__1 _4\"></span>Comunicaci\u00f3n <span class=\"__1 _4\"></span>de Apertura <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>Negociac<span class=\"__1 _4\"></span>iones <span class=\"__1 _4\"></span>durante <span class=\"__1 _4\"></span>un plazo <span class=\"__1 _4\"></span>adicional de <span class=\"__1 _2e\"> </span>tres <span class=\"__1 _2e\"> </span>(3) <span class=\"__1 _16\"> </span>me<span class=\"__1 _4\"></span>ses, <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>conformi<span class=\"__1 _4\"></span>dad <span class=\"__1 _16\"> </span>con <span class=\"__1 _2e\"> </span>lo <span class=\"__1 _2e\"> </span>previsto <span class=\"__1 _16\"> </span>en<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>el<span class=\"__1 _4\"></span> <span class=\"__1 _16\"> </span>art\u00ed<span class=\"__1 _4\"></span>culo <span class=\"__1 _16\"> </span>607 <span class=\"__1 _2e\"> </span>del <span class=\"__1 _2e\"> </span>Real <span class=\"__1 _2e\"> </span>Decreto Legislativo <span class=\"__1 _2e\"> </span>1/2020, <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>5 <span class=\"__1 _2e\"> </span>de <span class=\"__1 _2e\"> </span>mayo, <span class=\"__1 _16\"> </span>po<span class=\"__1 _4\"></span>r <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>que <span class=\"__1 _2e\"> </span>se <span class=\"__1 _16\"> </span>apru<span class=\"__1 _4\"></span>eba <span class=\"__1 _16\"> </span>el <span class=\"__1 _2e\"> </span>te<span class=\"__1 _4\"></span>xto <span class=\"__1 _16\"> </span>refundido <span class=\"__1 _16\"> </span>de <span class=\"__1 _2e\"> </span>l<span class=\"__1 _4\"></span>a <span class=\"__1 _16\"> </span>Ley Concursal <span class=\"__1 _4\"></span>(\u201cTRLC\u201d) <span class=\"__1 _4\"></span>cuya <span class=\"__1 _4\"></span>prorroga <span class=\"__1 _4\"></span>fue <span class=\"__1 _4\"></span>concedida <span class=\"__1 _4\"></span>media<span class=\"__1 _4\"></span><span class=\"ff2_1\">nte <span class=\"__1 _4\"></span>auto <span class=\"__1 _4\"></span>del <span class=\"__1 _4\"></span>Juzgado <span class=\"__1 _4\"></span>de <span class=\"__1 _4\"></span>lo <span class=\"__1 _4\"></span>Mercantil </span>N\u00ba <span class=\"__1 _21\"></span>3<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>de<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>Gij\u00f3<span class=\"__1 _4\"></span>n <span class=\"__1 _3\"></span>del <span class=\"__1 _3\"></span>12 <span class=\"__1 _3\"></span>de <span class=\"__1 _21\"></span>marzo de <span class=\"__1 _21\"></span>2025. Pa<span class=\"__1 _3\"></span>ra <span class=\"__1 _21\"></span>e<span class=\"__1 _4\"></span>llo, <span class=\"__1 _3\"></span>el <span class=\"__1 _3\"></span>Grupo ob<span class=\"__1 _3\"></span>tuvo <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>conformidad <span class=\"__1 _21\"></span>del<span class=\"__1 _4\"></span> <span class=\"__1 _21\"></span>9<span class=\"__1 _4\"></span>6,5% de los acreedores qu<span class=\"__1 _3\"></span>e pueden resultar <span class=\"__1 _3\"></span>afectados por la <span class=\"__1 _3\"></span>reestructuraci\u00f3n, tal y <span class=\"__1 _3\"></span>como exige el art\u00edculo 607.1 TRLC. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005772356",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}